検索結果 2326 件
| JaLCDOI | 10.18926/OER/41615 |
|---|---|
| タイトル（別表記） | On the Agriculture, Fisheries and Manufacturing Industry in 1919 |
| フルテキストURL | oer_028_1_043_071.pdf |
| 著者 | 神立 春樹| |
| 出版物タイトル | 岡山大学経済学会雑誌 |
| 発行日 | 1996-06-05 |
| 巻 | 28巻 |
| 号 | 1号 |
| 開始ページ | 43 |
| 終了ページ | 71 |
| ISSN | 0386-3069 |
| 言語 | 日本語 |
| 論文のバージョン | publisher |
| NAID | 110000129816 |
| JaLCDOI | 10.18926/OER/41604 |
|---|---|
| タイトル（別表記） | Promoting Research Activities and Management Reform in Universities : An Approach from Policy Sciences |
| フルテキストURL | oer_029_4_001_028.pdf |
| 著者 | 山本 清| |
| 抄録 | Many commentators have insisted without empirical evidence that the heterogeneity of fuculty members promotes the research activities in universities. We have to examine whether or not this assertion would be valid and which element of heterogeneity may contribute to promoting research outputs. This article investigates the relationship between heterogeneity in educational background and research performance, then examines how the Science Research Grant has been allocated to faculties in economics. The result shows that the more heterogeneous faculty members are, the more the research outputs increase. The analysis also indicates that the research performance has been little considered in making decision for adoption while it has made significant effect on the amount of grant for the adopted subject. |
| 出版物タイトル | 岡山大学経済学会雑誌 |
| 発行日 | 1998-03-15 |
| 巻 | 29巻 |
| 号 | 4号 |
| 開始ページ | 1 |
| 終了ページ | 28 |
| ISSN | 0386-3069 |
| 言語 | 日本語 |
| 論文のバージョン | publisher |
| NAID | 110000129909 |
| JaLCDOI | 10.18926/OER/41565 |
|---|---|
| タイトル（別表記） | Des innovations dans le cycle budgétaire des communes françaises - Lebudget fonctionnel et le contrôle de gestion: de laM12 à l'AB - |
| フルテキストURL | oer_030_4_035_071.pdf |
| 著者 | 中西 一| |
| 抄録 | Dans quelques collectivités locales japonaises, on commence à projeter, ces dernières années, l'introduction du nouveau budget fonctionnel (Performance Budgeting), qui a développé après l'échec du budget de programme aux Etats-Unis, où il s'équipe des indicateurs de performance et intégre le plan, le budget, les enquête des demandes administratives et l'évaluation courante des politiques. On pourrait l'assimiler à la M 12, le cadre comptable des communes de plus de 10,000 habitants qui s'est introduit en 1964 et qui avait la nomenclature fonctionnelle et le calcul des coûts complets de la section de fonctionnement, et au développement récent du contrôle de gestion des collectivités locales françaises dans le cadre de la théorie française de la gestion publique. Par rapport au budget fonctionnel, la qualité des approches françaises est le fondement solide de l'analyse des coûts, et leurs défaut est non intégration de la planification, du marketing, de l'évaluation a posteriori, surtout celle des impactes (outcomes), dans le budget ou le calcul des couts. Par ailleurs, la théorie française nous propose toute une gamme de choix sur la répartion des coûts indirectes, le budget et la comptabilité parcentres de résponsabilités sans répartion, le direct-costing, les coûts complets et l'ABC / ABM. La possibilité de l'utilisation générale des tableaux de bord, qui sont très similaires aux indicateurs de performance anglo-saxons, est aussi ouverte pour la gestion intérieure d'une organisation. Cette théorie nous propose aussi la possibilité de la confection des deux budgets, budget de comptabilité financière et celui de comptabilité de gestion. Cette remarque nous aiderait de sortir des malentendus autour du budget fonctionnel japonais. Quel type de budget à choisir dépend de nos objectifs dans la réforme budgétaire. Ce qui compte, c'est de ne pas attendre ce qui ne peut pas être attendu dans chaque méthode. |
| 出版物タイトル | 岡山大学経済学会雑誌 |
| 発行日 | 1999-03-10 |
| 巻 | 30巻 |
| 号 | 4号 |
| 開始ページ | 35 |
| 終了ページ | 71 |
| ISSN | 0386-3069 |
| 言語 | 日本語 |
| 論文のバージョン | publisher |
| NAID | 110000129969 |
| JaLCDOI | 10.18926/OER/41551 |
|---|---|
| タイトル（別表記） | A Survey ofthe Historical Studies in Japan and the World regarding the Iron and Steel Industry in Northeast China during 1940 s-1950 s |
| フルテキストURL | oer_030_3_163_182.pdf |
| 著者 | 松本 俊郎| |
| 抄録 | The iron and steel industry in northeast China has been playing an important role both in the Manchukuo period and the Socialist China. The academic achievements of the historical analysis concerning the industry during 1940s and 1950s, however, has not been so rich, because of the following two reasons; (1) lack of historical materials; (2) ideological obstacles against recognizing the rapid economic development under the Manchukuo regime and its aftermath toward the new born China. Many historical resources were lost in the chaos during and just after the WWII. None the less, not negligible amount ofmaterials exist not only in Anshan but in Nanjing, Taipei, Tokyo, Washington, London etc., crossing widely the boundaries of the counties. The iron and steel industry is a key military industry. For this reason, the Communist and the Nationalist had strictly prohibited researchers to use their collections until 1980s. On the other hand, the image on the socialism had for long been simply stereotyped as justice or liberation among the historians in Japan after 1945. Such a situation reflexes the important truth of the history. It has, however, made the research angle of the historians inadequate to recognize the positive aspects of the industry developed by colonial authorities. |
| 出版物タイトル | 岡山大学経済学会雑誌 |
| 発行日 | 1999-03-10 |
| 巻 | 30巻 |
| 号 | 3号 |
| 開始ページ | 163 |
| 終了ページ | 182 |
| ISSN | 0386-3069 |
| 言語 | 日本語 |
| 論文のバージョン | publisher |
| NAID | 110000129952 |
| JaLCDOI | 10.18926/OER/41548 |
|---|---|
| タイトル（別表記） | Progressive Taxation and Income Inequality: The Intermediate View of Inequality |
| フルテキストURL | oer_030_3_091_105.pdf |
| 著者 | 吉田 建夫| |
| 抄録 | It is known that the post-tax income is more equally distributed than pre-tax income according to any μ-invariant inequality index satisfying Dalton's principle of transfers, if, and only if, a tax function is progressive for μ-inequality (Pfingsten [8]). This paper provides a rigorous formulation of the equivalence, both in strong and weak form. We show that any non-equally distributed pre-tax income distribution is dominated by the resulting post-tax income distribution in the sense of the μ - Lorenz criterion if, and only if, a tax function satisfies both (a)incentive preserving taxation and (b)progressive taxation for μ-inequality. |
| 出版物タイトル | 岡山大学経済学会雑誌 |
| 発行日 | 1999-03-10 |
| 巻 | 30巻 |
| 号 | 3号 |
| 開始ページ | 91 |
| 終了ページ | 105 |
| ISSN | 0386-3069 |
| 言語 | 日本語 |
| 論文のバージョン | publisher |
| NAID | 110000129949 |
| JaLCDOI | 10.18926/OER/41546 |
|---|---|
| タイトル（別表記） | A Note on the Fiscal Reform in the Present People's Republic of China - Focussing on Local Public Finance under the Market Economy of Socialism in China - |
| フルテキストURL | oer_030_3_025_056.pdf |
| 著者 | 坂本 忠次| |
| 抄録 | This is a note to treat the fiscal reform in the present People's Republic of China. First I make the general economic survey of People's Republic of China since the beginning of reform and open economic system in 1978 (under the market economy of socialism). Then after reviewing the economic growth, the deficit of central public finance and the regional economic differences in present China, I refer to such fiscal reforms as tax reform and the reform of intergovernmental fiscal relations. In 1994 China introduced 'bunzeisei', a system of tax division between the central and local governments. In present China, however, there is still no law of local autonomy or no competency for flotation of local debt in local governments. So it is very important to secure tax revenue (including the central government) or debt revenue in local governments and to establish the fiscal adjustment system between central and local finance. |
| 出版物タイトル | 岡山大学経済学会雑誌 |
| 発行日 | 1999-03-10 |
| 巻 | 30巻 |
| 号 | 3号 |
| 開始ページ | 25 |
| 終了ページ | 56 |
| ISSN | 0386-3069 |
| 言語 | 日本語 |
| 論文のバージョン | publisher |
| NAID | 110000129947 |
| JaLCDOI | 10.18926/OER/41537 |
|---|---|
| タイトル（別表記） | Chinese Society Today Observed through Abbreviations with Numerals (II) |
| フルテキストURL | oer_030_2_001_050.pdf |
| 著者 | 岡 益巳| |
| 抄録 | My study on abbreviations with numerals consists of three parts. This is the second part of it. Many abbreviations with numerals have been used as political slogans by the Chinese Communist Party. I try to clarify, by analyzing those abbreviations, the phases of Chinese society tdoay. I classified abbreviations with numerals in terms of the themes such as the Party's basic policy, state enterprises, agriculture, etc. In the previous part of my study, I introduced those abbreviations which reflect ① the Party's basic strategy on its "open policy" and ② essential policies on state enterprises by the Party. In this second part of my study, I deal with those which belong to ① reforms by state enterprises and by local governments, ② fundamental policies on agriculture and farming areas by the Party, and ③ reforms of farming villages by local governments. In this study it is revealed that a greater part of abbreviations have something to do with either state enterprises or agriculture. This shows they are the two biggest problems that today's China faces. |
| 出版物タイトル | 岡山大学経済学会雑誌 |
| 発行日 | 1998-09-10 |
| 巻 | 30巻 |
| 号 | 2号 |
| 開始ページ | 1 |
| 終了ページ | 50 |
| ISSN | 0386-3069 |
| 言語 | 日本語 |
| 論文のバージョン | publisher |
| NAID | 110000129936 |
| JaLCDOI | 10.18926/OER/41535 |
|---|---|
| タイトル（別表記） | On "Nōgyōshisonyashinaigusa-hikae" by Yoshitake Tokuyama, 1824 |
| フルテキストURL | oer_030_1_159_182.pdf |
| 著者 | 神立 春樹| |
| 出版物タイトル | 岡山大学経済学会雑誌 |
| 発行日 | 1998-06-10 |
| 巻 | 30巻 |
| 号 | 1号 |
| 開始ページ | 159 |
| 終了ページ | 182 |
| ISSN | 0386-3069 |
| 言語 | 日本語 |
| 論文のバージョン | publisher |
| NAID | 110000129923 |
| 著者 | 松尾 展成| |
|---|---|
| 発行日 | 1998-06-10 |
| 出版物タイトル | 岡山大学経済学会雑誌 |
| 巻 | 30巻 |
| 号 | 1号 |
| 資料タイプ | 一般雑誌記事 |
| JaLCDOI | 10.18926/OER/41511 |
|---|---|
| タイトル（別表記） | The Development of the Middle-Scale Landlord Management in Modern Japan - A Case Study ofTakato Family in Okayama Prefecture - |
| フルテキストURL | oer_031_4_027_056.pdf |
| 著者 | 森元 辰昭| |
| 抄録 | In this paper, the author attempts to clarify the development of middle-scale landlords in modern Japan, taking the Takato family as a case study. The Takato's accumulation ofland proceeded from the 1880s to 1890s and they were in possession of 20 cho in the 1890s. The main_ sources of Takato's income were farm rents, and interest loans on the security of Somen Noodles. In the 1890s, new industries developed in Japan. Takato had invested their surplus funds in stocks and gained dividends. Ikuzo Takato established Kamogata-Warehouse Bank with some middle-scale landlords in July 2, 1896 and had selected head of this bank. Then he borrowed money from the bank to invest in stocks. By the effective management, his profits increased. So, the investment in stocks soon exceeded the investment in land. Therefore, the income from dividends increased gradually in the early 1900s. Takato was elected as a member of the prefectural assembly from 1899 to 1911, and took the chair from 1907 to 1909. Further, he was a member of the House of Representatives from 1917 to 1920. During this period he had been to Korea as part of an inspection party. As a result of this experience, upon his return to Okayama, he and the other member formed a group to purchase land in Korea. Takato had continued to purchase land in Malaya and New York. The Takato family succeeded in accumulating property through such diversified management. Other middle-scale landlords failed in their business, and disposed of their land. It can be summarized as follows: many middle-scale landlords attempted to make different styles of diversified management of land, stocks, bank and other enterprises during the time of the Japanese Industrial Revolution. Consequently, some succeeded whereas others failed. |
| 出版物タイトル | 岡山大学経済学会雑誌 |
| 発行日 | 2000-03-10 |
| 巻 | 31巻 |
| 号 | 4号 |
| 開始ページ | 27 |
| 終了ページ | 56 |
| ISSN | 0386-3069 |
| 言語 | 日本語 |
| 論文のバージョン | publisher |
| NAID | 110000130019 |
| JaLCDOI | 10.18926/OER/41491 |
|---|---|
| タイトル（別表記） | A Study of an Agricultural Book, |
| フルテキストURL | oer_031_1_171_200.pdf |
| 著者 | 神立 春樹| |
| 出版物タイトル | 岡山大学経済学会雑誌 |
| 発行日 | 1999-06-10 |
| 巻 | 31巻 |
| 号 | 1号 |
| 開始ページ | 171 |
| 終了ページ | 200 |
| ISSN | 0386-3069 |
| 言語 | 日本語 |
| 論文のバージョン | publisher |
| NAID | 110000129999 |
| JaLCDOI | 10.18926/OER/41476 |
|---|---|
| タイトル（別表記） | The Evolution of Industries and the Public Policies for the Creation of New Business |
| フルテキストURL | oer_032_4_065_100.pdf |
| 著者 | 新田 光重| |
| 抄録 | In the latter half in 1990's, the extensive public policies for promoting newly establishment of the enterprise (for example, "Law for facilitating the creation of New Business" enforced in 1999) were introduced in Japan. In this paper, I would like to search the theoretical background of such policy as the policy for promoting evolution of industry that the innovative activities were accompanied by newly establishment and discontinuance ofbusiness of the enterprise. To begin with, I carried out the fact finding on the relation between newly establishment and discontinuance of business using the data of "The 1999 Establishment and Enterprise Census." And I verified some hypotheses on the evolution of industries which Acs and Audretsch (1991) and Audretsch (1995) presented and tried the reexamination of these hypotheses. I set the increasing rate of newly establishment (the number of employee base) and the increasing rate of discontinuance of business (the number of employee base) during 1996-1999 period as main variables. I carried out the regression analysis on manufacturing industries and service industries (industrial classification of 2 and 3 digits), and confirmed that there was the positive correlation between the increasing rate of newly establishment and the increasing rate of discontinuance of business. I examined the ratio of increasing rate of discontinuance of business and increasing rate of newly establishment (D / E ratio) on enterprise scale (by the number of employee base) and industrial sector (industrial classification of 2 digits). As the result, I confirmed that the D / E ratio described the V-shaped curve with the extension of enterprise scale in many industrial sectors. I consider that the base point of this V-shaped curve shows minimum efficient scale. I confirmed that there was the positive correlation between this minimum efficient scale (D / E ratio at V-shaped base point) and employment increasing rate of the industrial sector. Based on these results of analysis, I describe some policy implications on the public policies for the newly establishment of enterprises and the initial support and growth support for the newly-established and smallscale enterprises. |
| 出版物タイトル | 岡山大学経済学会雑誌 |
| 発行日 | 2001-03-10 |
| 巻 | 32巻 |
| 号 | 4号 |
| 開始ページ | 65 |
| 終了ページ | 100 |
| ISSN | 0386-3069 |
| 言語 | 日本語 |
| 論文のバージョン | publisher |
| NAID | 110000130071 |
| JaLCDOI | 10.18926/OER/41467 |
|---|---|
| タイトル（別表記） | Income Distribution and Tax Reforms in Aging Japan |
| フルテキストURL | oer_032_2_059_098.pdf |
| 著者 | 岡本 章| |
| 抄録 | This paper examines the effects of changes in the variance of income distribution on both capital accumulation and social welfare in Japan, the society with an aging population. To analyze the problem, we adopt a simulation approach for an extended life-cycle general equilibrium model of overlapping generations with continuous income distribution. The simulation results indicate that the changes in the variance affect economic variables under a progressive tax scheme but they do not under a proportional tax scheme. The results also show that social welfare greatly increases as the variance shrinks. Therefore, the recent shift in Japan, where the taxation system has tended in effect to become flat, may cause a significant damage to social welfare. |
| 出版物タイトル | 岡山大学経済学会雑誌 |
| 発行日 | 2000-09-10 |
| 巻 | 32巻 |
| 号 | 2号 |
| 開始ページ | 59 |
| 終了ページ | 98 |
| ISSN | 0386-3069 |
| 言語 | 日本語 |
| 論文のバージョン | publisher |
| NAID | 110000130063 |
| 著者 | 田中 仙二| |
|---|---|
| 発行日 | 1959-11-30 |
| 出版物タイトル | 岡山医学会雑誌 |
| 巻 | 71巻 |
| 号 | 12-2号 |
| 資料タイプ | 学術雑誌論文 |
| 著者 | 岸本 済美| |
|---|---|
| 発行日 | 1959-11-30 |
| 出版物タイトル | 岡山医学会雑誌 |
| 巻 | 71巻 |
| 号 | 12-2号 |
| 資料タイプ | 学術雑誌論文 |
| 著者 | 岡田 由夫| |
|---|---|
| 発行日 | 1959-11-20 |
| 出版物タイトル | 岡山医学会雑誌 |
| 巻 | 71巻 |
| 号 | 12-1号 |
| 資料タイプ | 学術雑誌論文 |
| 著者 | 岡 哲生| |
|---|---|
| 発行日 | 1959-10-30 |
| 出版物タイトル | 岡山医学会雑誌 |
| 巻 | 71巻 |
| 号 | 11-2号 |
| 資料タイプ | 学術雑誌論文 |
| 著者 | 上田 雄麓| |
|---|---|
| 発行日 | 1959-10-30 |
| 出版物タイトル | 岡山医学会雑誌 |
| 巻 | 71巻 |
| 号 | 11-2号 |
| 資料タイプ | 学術雑誌論文 |
| 著者 | 長畠 竣郎| |
|---|---|
| 発行日 | 1959-10-20 |
| 出版物タイトル | 岡山医学会雑誌 |
| 巻 | 71巻 |
| 号 | 11-1号 |
| 資料タイプ | 学術雑誌論文 |
| 著者 | 前川 清玄| |
|---|---|
| 発行日 | 1959-10-20 |
| 出版物タイトル | 岡山医学会雑誌 |
| 巻 | 71巻 |
| 号 | 11-1号 |
| 資料タイプ | 学術雑誌論文 |