検索結果 20149 件
| 著者 | 桑原 弼| |
|---|---|
| 発行日 | 1927-11-30 |
| 出版物タイトル | 岡山医学会雑誌 |
| 巻 | 39巻 |
| 号 | 11号 |
| 資料タイプ | 学術雑誌論文 |
| 著者 | 北山 加一郎| 篠井 尚一| 川口 濶| |
|---|---|
| 発行日 | 1927-10-31 |
| 出版物タイトル | 岡山医学会雑誌 |
| 巻 | 39巻 |
| 号 | 10号 |
| 資料タイプ | 学術雑誌論文 |
| 著者 | 濱崎 幸雄| 早川 政俊| |
|---|---|
| 発行日 | 1927-09-30 |
| 出版物タイトル | 岡山医学会雑誌 |
| 巻 | 39巻 |
| 号 | 9号 |
| 資料タイプ | 学術雑誌論文 |
| 著者 | 北山 加一郎| 篠井 尚一| 川口 濶| |
|---|---|
| 発行日 | 1927-09-30 |
| 出版物タイトル | 岡山医学会雑誌 |
| 巻 | 39巻 |
| 号 | 9号 |
| 資料タイプ | 学術雑誌論文 |
| 著者 | 長野 寛治| |
|---|---|
| 発行日 | 1927-09-30 |
| 出版物タイトル | 岡山医学会雑誌 |
| 巻 | 39巻 |
| 号 | 9号 |
| 資料タイプ | 学術雑誌論文 |
| 著者 | 吉岡 好助| |
|---|---|
| 発行日 | 1927-09-30 |
| 出版物タイトル | 岡山医学会雑誌 |
| 巻 | 39巻 |
| 号 | 9号 |
| 資料タイプ | 学術雑誌論文 |
| 著者 | 濱田 豊介| |
|---|---|
| 発行日 | 1927-08-31 |
| 出版物タイトル | 岡山医学会雑誌 |
| 巻 | 39巻 |
| 号 | 8号 |
| 資料タイプ | 学術雑誌論文 |
| 著者 | 山縣 是之| |
|---|---|
| 発行日 | 1927-06-30 |
| 出版物タイトル | 岡山医学会雑誌 |
| 巻 | 39巻 |
| 号 | 449号 |
| 資料タイプ | 学術雑誌論文 |
| 著者 | 吉岡 好助| |
|---|---|
| 発行日 | 1927-06-30 |
| 出版物タイトル | 岡山医学会雑誌 |
| 巻 | 39巻 |
| 号 | 449号 |
| 資料タイプ | 学術雑誌論文 |
| JaLCDOI | 10.18926/OER/47298 |
|---|---|
| タイトル（別表記） | A Study on the Expansion of Public Expenditure in Japan |
| フルテキストURL | oer_043_3_029_048.pdf |
| 著者 | 平野 正樹| |
| 出版物タイトル | 岡山大学経済学会雑誌 |
| 発行日 | 2011-12-01 |
| 巻 | 43巻 |
| 号 | 3号 |
| 開始ページ | 29 |
| 終了ページ | 48 |
| ISSN | 0386-3069 |
| 言語 | 日本語 |
| 著作権者 | Copyright © 2011 岡山大学経済学会 |
| 論文のバージョン | publisher |
| NAID | 40019162534 |
| JaLCDOI | 10.18926/OER/47296 |
|---|---|
| タイトル（別表記） | A study on the conflict and intertwine of the accounting standards and the tax law in asset losses |
| フルテキストURL | oer_043_3_001_013.pdf |
| 著者 | 小林 裕明| |
| 抄録 | This paper first refers to the key concept of recognition of asset losses under the corporate tax law. The tax law basically restricts the loss deduction and imposes requirements of "settlements" with a fact of physical or monetary damage for the special loss deduction unless potential nonrecognized losses may be deducted under the accounting standards from the viewpoint of disclosure for asset fair values. This loss deduction rule is derived from the foreseeability and legal stability in calculation of taxable income. This paper secondly explains the content and legislative context of the recent amendments in the depreciation system and allowance expenses. Some allowance systems has been repealed in order to enlarge the tax base and increase the tax revenue, however, the accelerated depreciation, newly introduced system in the recent corporate tax reform, brought a broad accrual expense, where it caused an opposite result to the tax base. I would rather mention the background of the past tax reforms and suggest the range of estimated accrual expenses should be more broadened. Finally, this paper would clarify the contemporary signification in the loss deduction rule. ASBJ has issued the cumulative accounting standards for the global convergence, and is now required the final decision for the IFRS adoption. It would likely be said that harmonization between the accounting and tax enforcement would be continuously pursed through this convergence process. The loss deduction rule would have a vital role in the fair value measurement in tax accounting, where tax income and each tax item on a balance sheet are measured by an index with high accuracy and legal settlement. |
| 出版物タイトル | 岡山大学経済学会雑誌 |
| 発行日 | 2011-12-01 |
| 巻 | 43巻 |
| 号 | 3号 |
| 開始ページ | 1 |
| 終了ページ | 13 |
| ISSN | 0386-3069 |
| 言語 | 日本語 |
| 著作権者 | Copyright © 2011 岡山大学経済学会 |
| 論文のバージョン | publisher |
| NAID | 40019162496 |
| 著者 | 原 勝巳| |
|---|---|
| 発行日 | 1927-05-31 |
| 出版物タイトル | 岡山医学会雑誌 |
| 巻 | 39巻 |
| 号 | 448号 |
| 資料タイプ | 学術雑誌論文 |
| 著者 | 大森 精一| |
|---|---|
| 発行日 | 1927-04-30 |
| 出版物タイトル | 岡山医学会雑誌 |
| 巻 | 39巻 |
| 号 | 447号 |
| 資料タイプ | 学術雑誌論文 |
| 著者 | 乾 三郎| |
|---|---|
| 発行日 | 1927-04-30 |
| 出版物タイトル | 岡山医学会雑誌 |
| 巻 | 39巻 |
| 号 | 447号 |
| 資料タイプ | 学術雑誌論文 |
| 著者 | 桑原 弼| |
|---|---|
| 発行日 | 1927-03-31 |
| 出版物タイトル | 岡山医学会雑誌 |
| 巻 | 39巻 |
| 号 | 446号 |
| 資料タイプ | 学術雑誌論文 |
| 著者 | 小川 愛子| 中村 一文| 松原 広己| 藤尾 栄起| 池田 哲也| 宮地 克維| 三浦 大志| 三浦 綾| 永瀬 聡| 草野 研吾| 伊達 洋至| 大江 透| |
|---|---|
| 発行日 | 2007-01-04 |
| 出版物タイトル | 岡山医学会雑誌 |
| 巻 | 118巻 |
| 号 | 3号 |
| 資料タイプ | 学術雑誌論文 |
| JaLCDOI | 10.18926/AMO/47267 |
|---|---|
| フルテキストURL | 65_6_407.pdf |
| 著者 | Shiota, Yutaro| Imai, Shigeo| Sasaki, Naomi| Tahara, Koo| Noma, Bunjiro| Horita, Naokatsu| Taniguchi, Akihiko| Ono, Tetsuya| |
| 抄録 | Mediastinal lymph node carcinoma of unknown primary site is rare and may have a better prognosis if extensive treatment is performed. Case, A 69-year-old-male presented with a persistent cough. Chest computed tomography (CT) demonstrated a large tumor 9.5×8.2cm, in the mediastinum, compressing the right main bronchus, the right pulmonary artery, and the superior vena cava. Because fiberoptic bronchoscopy was insufficient for diagnosis, mediastinoscopic tumor biopsy under general anesthesia was undertaken. Histological examination revealed adenocarcinoma. Extensive examinations revealed no other neoplastic lesion except in the mediastinum. Mediastinal lymph node carcinoma of unknown primary site was diagnosed. The patient was treated with docetaxel and cisplatin with concurrent thoracic radiation therapy. A month after the start of chemoradiotherapy, the mediastinal tumor regressed markedly. The patient remained free of symptoms without regrowth of the primary site. Exploration of the body showed no further abnormalities 20 months after disease onset. |
| キーワード | mediastinal lymph node unknown primary site chemoradiation |
| Amo Type | Case Report |
| 出版物タイトル | Acta Medica Okayama |
| 発行日 | 2011-12 |
| 巻 | 65巻 |
| 号 | 6号 |
| 出版者 | Okayama University Medical School |
| 開始ページ | 407 |
| 終了ページ | 411 |
| ISSN | 0386-300X |
| NCID | AA00508441 |
| 資料タイプ | 学術雑誌論文 |
| 言語 | 英語 |
| 著作権者 | CopyrightⒸ 2011 by Okayama University Medical School |
| 論文のバージョン | publisher |
| 査読 | 有り |
| PubMed ID | 22189482 |
| Web of Science KeyUT | 000298516900008 |
| JaLCDOI | 10.18926/AMO/47266 |
|---|---|
| フルテキストURL | 65_6_403.pdf |
| 著者 | Waseda, Koichi| Tanimoto, Yasushi| Ichiba, Shingo| Miyahara, Nobuaki| Murakami, Toshi| Ochi, Nobuaki| Terado, Michihisa| Nagano, Osamu| Maeda, Yoshinobu| Kanehiro, Arihiko| Ujike, Yoshihito| Tanimoto, Mitsune| |
| 抄録 | Bronchiolitis obliterans (BO) is a disease with a poor prognosis, and a key factor that limits long-term survival after allogeneic hematopoietic stem cell transplantation (HSCT). We here report a case of a 31-year woman with acute lymphatic leukemia, which was treated by chemotherapy and HSCT, and consequently developed BO 2 years after HSCT. A non-tuberculous mycobacterial infection occurred and showed gradual exacerbation. She started taking anti-mycobacterial drugs, but lost appetite, felt tired and finally lost consciousness one month after beginning medication. Arterial blood gas revealed marked hypercapnia. Using extracorporeal life support (ECLS), the carbon dioxide concentration was reduced and her consciousness recovered. To our knowledge, this is the first case in which ECLS was successfully used for hypercapnia in a patient with BO. |
| キーワード | extracorporeal life support hypercapnia bronchiolitis obliterans noninvasive positive pressure ventilation |
| Amo Type | Case Report |
| 出版物タイトル | Acta Medica Okayama |
| 発行日 | 2011-12 |
| 巻 | 65巻 |
| 号 | 6号 |
| 出版者 | Okayama University Medical School |
| 開始ページ | 403 |
| 終了ページ | 406 |
| ISSN | 0386-300X |
| NCID | AA00508441 |
| 資料タイプ | 学術雑誌論文 |
| 言語 | 英語 |
| 著作権者 | CopyrightⒸ 2011 by Okayama University Medical School |
| 論文のバージョン | publisher |
| 査読 | 有り |
| PubMed ID | 22189481 |
| Web of Science KeyUT | 000298516900007 |
| JaLCDOI | 10.18926/AMO/47265 |
|---|---|
| フルテキストURL | 65_6_395.pdf |
| 著者 | Harada, Sosuke| Sato, Shuhei| Suzuki, Etsuji| Okumura, Yoshihiro| Hiraki, Takao| Gobara, Hideo| Mimura, Hidefumi| Kanazawa, Susumu| Kaji, Mitsumasa| Fujiwara, Toshiyoshi| |
| 抄録 | The aim of the present study was to assess the diagnostic usefulness of Fluorine-18 fluorodeoxyglucose (18F-FDG) positron emission tomography/computed tomography (PET/CT) in the prediction of local recurrence of malignant lung tumors by analyzing the pre-radiofrequency ablation (RFA) maximal standardized uptake value (SUVmax). We performed a historical cohort study of consecutive malignant lung tumors treated by RFA from January 2007 to May 2008 at Okayama University Hospital. We selected only lung tumors examined by PET/CT within 90 days before RFA and divided them (10 primary and 29 metastatic) into 3 groups according to their tertiles of SUVmax. We calculated recurrence odds ratios in the medium group and the high group compared to the low group using multivariate logistic analysis. After we examined the relationship between SUVmax and recurrence in a crude model, we adjusted for some factors. Tumors with higher SUVmax showed higher recurrence odds ratios (medium group;1.84, high group;4.14, respectively). The tumor size also increased the recurrence odds ratio (2.67);we thought this was mainly due to selection bias because we excluded tumors less than 10mm in diameter. This study demonstrated the pre-RFA SUVmax in PET/CT may be a prognostic factor for local recurrence of malignant lung tumors. |
| キーワード | fluorodeoxyglucose (FDG) positron emission tomography (PET) standardized uptake value (SUV) radiofrequency ablation (RFA) lung |
| Amo Type | Original Article |
| 出版物タイトル | Acta Medica Okayama |
| 発行日 | 2011-12 |
| 巻 | 65巻 |
| 号 | 6号 |
| 出版者 | Okayama University Medical School |
| 開始ページ | 395 |
| 終了ページ | 402 |
| ISSN | 0386-300X |
| NCID | AA00508441 |
| 資料タイプ | 学術雑誌論文 |
| 言語 | 英語 |
| 著作権者 | CopyrightⒸ 2011 by Okayama University Medical School |
| 論文のバージョン | publisher |
| 査読 | 有り |
| PubMed ID | 22189480 |
| Web of Science KeyUT | 000298516900006 |
| JaLCDOI | 10.18926/AMO/47264 |
|---|---|
| フルテキストURL | 65_6_387.pdf |
| 著者 | Ohtsu, Tadahiro| Toda, Ryouhei| Shiraishi, Tomonobu| Toyoda, Hirokuni| Toyozawa, Hideyasu| Kamioka, Yasuaki| Ochiai, Hirotaka| Shimada, Naoki| Shirasawa, Takako| Hoshino, Hiromi| Kokaze, Akatsuki| |
| 抄録 | Empirical data indicative of the health conditions and medical needs of homeless persons are scarce in Japan. In this study, with the aim of contributing to the formulation of future healthcare strategies for the homeless, we conducted a self-administered questionnaire survey and interviews at a park in Shinjuku Ward, Tokyo, to clarify the living conditions of homeless persons and their health conditions and awareness about the availability of medical treatment. Responses from 55 homeless men were recorded (response rate:36.7%). With the exception of one person, none of them possessed a health insurance certificate. Half of the respondents reported having a current income source, although their modal monthly income was 30,000 yen($1 was approximately 90 yen). The number of individuals who responded "yes" to the questions regarding "Consulting a doctor on the basis of someone's recommendation" and "Being aware of the location of the nearest hospital or clinic" was significantly higher among those who had someone to consult when they were ill than among those who did not (the odds ratios [95% confidence intervals] were 15.00 [3.05-93.57] and 11.45 [1.42-510.68], respectively). This showed that whether or not a homeless person had a person to consult might influence his healthcare-seeking behavior. When queried about the entity they consulted (multiple responses acceptable), respondents mentioned "life support organizations" (61.1%) and "public offices" (33.3%). Overall, 94.5% of the respondents were aware of swine flu (novel influenza A (H1N1)). Their main sources of information were newspapers and magazines. On the basis of these findings, with regard to the aim of formulating healthcare strategies for homeless persons, while life support organizations and public offices play significant roles as conduits to medical institutions, print media should be considered useful for communicating messages to homeless persons. |
| キーワード | homeless persons person to consult seeking medical treatment healthcare swine flu |
| Amo Type | Original Article |
| 出版物タイトル | Acta Medica Okayama |
| 発行日 | 2011-12 |
| 巻 | 65巻 |
| 号 | 6号 |
| 出版者 | Okayama University Medical School |
| 開始ページ | 387 |
| 終了ページ | 393 |
| ISSN | 0386-300X |
| NCID | AA00508441 |
| 資料タイプ | 学術雑誌論文 |
| 言語 | 英語 |
| 著作権者 | CopyrightⒸ 2011 by Okayama University Medical School |
| 論文のバージョン | publisher |
| 査読 | 有り |
| PubMed ID | 22189479 |
| Web of Science KeyUT | 000298516900005 |