検索結果 445 件
| JaLCDOI | 10.18926/OLR/54886 |
|---|---|
| タイトル（別表記） | A Study on “the Relationship between the Evidence and the Facts to be Proved” |
| フルテキストURL | olr_018_001_014.pdf |
| 著者 | 小浦 美保| |
| 出版物タイトル | 臨床法務研究 |
| 発行日 | 2017-03 |
| 巻 | 18巻 |
| 開始ページ | 1 |
| 終了ページ | 14 |
| ISSN | 1881-1485 |
| 言語 | 日本語 |
| 論文のバージョン | publisher |
| NAID | 120006026942 |
| フルテキストURL | JofAlgebra_459_76.pdf |
|---|---|
| 著者 | 橋本 光靖| |
| キーワード | Invariant theory Class group Picard group Krull ring |
| 備考 | © 2016. This manuscript version is made available under the CC-BY-NC-ND 4.0 license | |
| 発行日 | 2016-08-01 |
| 出版物タイトル | Journal of Algebra |
| 巻 | 459巻 |
| 出版者 | ACADEMIC PRESS INC ELSEVIER SCIENCE |
| 開始ページ | 76 |
| 終了ページ | 108 |
| ISSN | 0021-8693 |
| NCID | AA00692420 |
| 資料タイプ | 学術雑誌論文 |
| 言語 | 英語 |
| OAI-PMH Set | 岡山大学 |
| 著作権者 | http://creativecommons.org/licenses/by-nc-nd/4.0/ |
| 論文のバージョン | author |
| DOI | 10.1016/j.jalgebra.2016.02.025 |
| Web of Science KeyUT | 000377319700004 |
| 関連URL | isVersionOf https://doi.org/10.1016/j.jalgebra.2016.02.025 |
| 著者 | 坂口 英| |
|---|---|
| 発行日 | 2015-02-01 |
| 出版物タイトル | 岡山大学農学部学術報告 |
| 巻 | 104巻 |
| 資料タイプ | 紀要論文 |
| 著者 | Fujiwara, Masaru| Hamatake, Yuko| Arimoto, Sakae| Okamoto, Keinosuke| Suzuki, Toshinori| Negishi, Tomoe| |
|---|---|
| 発行日 | 2011-08-12 |
| 出版物タイトル | Genes and Environment |
| 巻 | 33巻 |
| 号 | 3号 |
| 資料タイプ | 学術雑誌論文 |
| JaLCDOI | 10.18926/AMO/51866 |
|---|---|
| フルテキストURL | 67_5_305.pdf |
| 著者 | Tachibana, Motomi| Mukouhara, Naoki| Hirami, Ryouichi| Fujio, Hideki| Yumoto, Akihisa| Watanuki, Yutaka| Hayashi, Aiko| Suminoe, Isao| Koudani, Hiroshi| |
| 抄録 | Congenital coronary pulmonary artery fistula (CAF) is rare, and systemic-to-pulmonary artery fistula (SPAF) is even more so. Furthermore, congenital coronary pulmonary fistula associated with congenital SPAF is extremely rare. As far as we know, CAF and SPAF connected with an aneurysm have not been described very often. We described an 83-year-old woman with an aneurysm originating from a CAF connected to an aortopulmonary artery fistula. Chest radiography revealed a shadow at the left edge of the heart line. Multi-detector-row computed tomography (MDCT) with contrast enhancement and coronary cine angiography revealed that the shadow was an aneurysm connected to a tortuous fistula at the left anterior descending coronary artery. The aneurysm was formed by congenital coronary pulmonary and aortopulmonary artery fistulae. Echocardiography revealed predominantly systolic blood flow in the fistula from the left anterior descending coronary artery (LAD). Although neither MDCT, echocardiography nor coronary angiography alone could provide a comprehensive image of the anomaly, including the hemodynamics in the fistulae and their relationship with surrounding organs and tissues, their combination could provided important facts the led to a deeper understanding of this very uncommon occurrence. |
| キーワード | coronary pulmonary artery fistula aortopulmonary artery fistula aneurysm |
| Amo Type | Case Report |
| 出版物タイトル | Acta Medica Okayama |
| 発行日 | 2013-10 |
| 巻 | 67巻 |
| 号 | 5号 |
| 出版者 | Okayama University Medical School |
| 開始ページ | 305 |
| 終了ページ | 309 |
| 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Ⓒ 2013 by Okayama University Medical School |
| 論文のバージョン | publisher |
| 査読 | 有り |
| PubMed ID | 24145730 |
| Web of Science KeyUT | 000325836100004 |
| JaLCDOI | 10.18926/49321 |
|---|---|
| フルテキストURL | mfe_047_019_024.pdf |
| 著者 | Nogami, Yasuyuki| Sumo, Taichi| |
| 抄録 | Recent efficient pairings such as Ate pairing use two efficient rational point subgroups such that π(P) = P and π(Q) = [p]Q, where π, p, P, and Q are the Frobenius map for rational point, the characteristic of definition field, and torsion points for pairing, respectively. This relation accelerates not only pairing but also pairing–related operations such as scalar multiplications. It holds in the case that the embedding degree k divides r − 1, where r is the order of torsion rational points. Thus, such a case has been well studied. Alternatively, this paper focuses on the case that the degree divides r + 1 but does not divide r − 1. Then, this paper shows a multiplicative representation for r–torsion points based on the fact that the characteristic polynomial f(π) becomes irreducible over Fr for which π also plays a role of variable. |
| キーワード | pairing–friendly curve torsion point group structure rank |
| 出版物タイトル | Memoirs of the Faculty of Engineering, Okayama University |
| 発行日 | 2013-01 |
| 巻 | 47巻 |
| 開始ページ | 19 |
| 終了ページ | 24 |
| ISSN | 1349-6115 |
| 言語 | 英語 |
| 著作権者 | Copyright © by the authors |
| 論文のバージョン | publisher |
| NAID | 120005232373 |
| JaLCDOI | 10.18926/OER/48989 |
|---|---|
| タイトル（別表記） | Political-Economic Situation and the Financial Condition of Local Governments in Poland |
| フルテキストURL | oer_044_2_001_023.pdf |
| 著者 | 田口 雅弘| |
| 抄録 | This paper conducts a critical analysis on the political-economic situation of Poland and the current financial condition of the Polish local governments. Poland was the only country in the EU that avoided recession in 2009, i.e. just after the financial crisis it the world in 2008. While a number of studies suggest that the strong exports and individual consumption expenditures have been supporting the economy, they tend to miss the crucial fact that local government finance in the country is relatively well-balanced, and it became one of the factors of the economic stability. Aiming at examining such curious steadiness of the Polish local governments, this paper first focuses on the political and economic situation in Poland to understand the background of the financial condition of the local governments. Secondly, the system of local autonomy and its changes will be reviewed. Thirdly, the paper outlines the current political situation of the country, particularly the outcome of the general election held in 2012. Different regional strategies of the major political parties will be analyzed as well. Finally, the condition of local government finance will be examined to clarify their problems and challenges. From the analysis of this paper, the following points will be elucidated: (1) The solid economic performance has been maintained in Poland even after the global economic crisis. (2) The disparity of economic growth by prefecture and the disparity of the domestic product per capita by prefecture both show observable trend of its increase. (3) There is a big difference in the regional policy between the two major political parties in the country. The ruling party, the Civic Platform (Platforma Obywatelska; PO), bases its policy on the EU cohesion fund and adopts the economic growth model, in which the economies of metropolises are the engine to lead the country’s economy. On the other hand, the main opposition party, Law and Justice (Prawo i Sprawiedliwość; PiS), sets the liquidation of domestic disparities based on the “Polish” policies as its main goal. (4) The local government system of Poland is characterized by the great authority of commune (gmina) and the securing of tax revenue by the state. This model has been ensuring financial stability of the local government. (5) Many state-owned real estates have been changed to come under local government ownership during the period of systemic transformation. The incomes from the real estates and gains upon their sale have been contributing to the stability of local government finance. (6) Local governments have been one of the factors of Poland’s stable growth. However, many local governments recently started to fall into deficit. The causes of the deficit are as follows: a slowdown in tax revenues due to the recession; the falling real estate prices, the rising prices of construction materials for public works; the rising energy prices; and natural disasters that occur frequently in recent years. (7) The reduction policy of the state budget, directly bound up with the tighter condition of local government finance, as well as the decrease of financial supports from the EU Cohesion Fund and its related cuts in budgets for public works, has a negative impact on the local economy. They consequently affect the growth of the Polish economy to cause its slowing down. |
| 出版物タイトル | 岡山大学経済学会雑誌 |
| 発行日 | 2012-10-01 |
| 巻 | 44巻 |
| 号 | 2号 |
| 開始ページ | 1 |
| 終了ページ | 23 |
| ISSN | 0386-3069 |
| 言語 | 日本語 |
| 著作権者 | Copyright © 2012 岡山大学経済学会 |
| 論文のバージョン | publisher |
| NAID | 40019465578 |
| JaLCDOI | 10.18926/48126 |
|---|---|
| フルテキストURL | mfe_046_010_020.pdf |
| 著者 | Kanatani, Kenichi| |
| 抄録 | We present a new technique for calibrating ultra-wide fisheye lens cameras by imposing the constraint that collinear points be rectified to be collinear, parallel lines to be parallel, and orthogonal lines to be orthogonal. Exploiting the fact that line fitting reduces to an eigenvalue problem, we do a rigorous perturbation analysis to obtain a Levenberg-Marquardt procedure for the optimization. Doing experiments, we point out that spurious solutions exist if collinearity and parallelism alone are imposed. Our technique has many desirable properties. For example, no metric information is required about the reference pattern or the camera position, and separate stripe patterns can be displayed on a video screen to generate a virtual grid, eliminating the grid point extraction processing. |
| 出版物タイトル | Memoirs of the Faculty of Engineering, Okayama University |
| 発行日 | 2012-01 |
| 巻 | 46巻 |
| 開始ページ | 10 |
| 終了ページ | 20 |
| ISSN | 1349-6115 |
| 言語 | 英語 |
| 著作権者 | Copyright © by the authors |
| 論文のバージョン | publisher |
| NAID | 80022451621 |
| 著者 | Kosaka, K.| Seki, M.| |
|---|---|
| 発行日 | 1921-01-31 |
| 出版物タイトル | 岡山医学会雑誌 |
| 巻 | 33巻 |
| 号 | 372号 |
| 資料タイプ | 学術雑誌論文 |
| 著者 | 一ノ瀬 充| 竹内 孔一| |
|---|---|
| 発行日 | 2007-11-19 |
| 出版物タイトル | 情報処理学会研究報告. 自然言語処理研究会報告 |
| 巻 | 2007巻 |
| 号 | 113号 |
| 資料タイプ | テクニカルレポート |
| 著者 | 濱崎 幸雄| |
|---|---|
| 発行日 | 1925-12-31 |
| 出版物タイトル | 岡山医学会雑誌 |
| 巻 | 37巻 |
| 号 | 431号 |
| 資料タイプ | 学術雑誌論文 |
| 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 | Takehana, Yasuhiko| |
|---|---|
| 発行日 | 2012-01 |
| 出版物タイトル | Mathematical Journal of Okayama University |
| 巻 | 54巻 |
| 号 | 1号 |
| 資料タイプ | 学術雑誌論文 |
| JaLCDOI | 10.18926/mjou/47194 |
| 著者 | Takehana, Yasuhiko| |
|---|---|
| 発行日 | 2012-01 |
| 出版物タイトル | Mathematical Journal of Okayama University |
| 巻 | 54巻 |
| 号 | 1号 |
| 資料タイプ | 学術雑誌論文 |
| JaLCDOI | 10.18926/mjou/47193 |
| 著者 | 綱島 義人| |
|---|---|
| 発行日 | 1928-11-30 |
| 出版物タイトル | 岡山医学会雑誌 |
| 巻 | 40巻 |
| 号 | 11号 |
| 資料タイプ | 学術雑誌論文 |
| 著者 | 藤本 逸郎| |
|---|---|
| 発行日 | 1955-02-28 |
| 出版物タイトル | 岡山医学会雑誌 |
| 巻 | 66巻 |
| 号 | 10 suppl号 |
| 資料タイプ | 学術雑誌論文 |
| 著者 | 藤本 逸郎| |
|---|---|
| 発行日 | 1955-02-28 |
| 出版物タイトル | 岡山医学会雑誌 |
| 巻 | 66巻 |
| 号 | 10 suppl号 |
| 資料タイプ | 学術雑誌論文 |
| 著者 | 藤本 逸郎| |
|---|---|
| 発行日 | 1955-02-28 |
| 出版物タイトル | 岡山医学会雑誌 |
| 巻 | 66巻 |
| 号 | 10 suppl号 |
| 資料タイプ | 学術雑誌論文 |
| 著者 | 緒方 正名| 大崎 紘一| |
|---|---|
| 発行日 | 1981-02-28 |
| 出版物タイトル | 岡山医学会雑誌 |
| 巻 | 93巻 |
| 号 | 1-2 suppl号 |
| 資料タイプ | 学術雑誌論文 |
| 著者 | Taira, Naruto| Shimozuma, Kojiro| Shiroiwa, Takeru| Ohsumi, Shozo| Kuroi, Katsumasa| Saji, Shigehira| Saito, Mitsue| Iha, Shigemichi| Watanabe, Takanori| Katsumata, Noriyuki| |
|---|---|
| 発行日 | 2011/08 |
| 出版物タイトル | Breast Cancer Research and Treatment |
| 巻 | 128巻 |
| 号 | 3号 |
| 資料タイプ | 学術雑誌論文 |