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Support Measures and Issues for International Students who want to go to Graduate School － Survey Report over the past 5 years in the Specialty Seminar －
Get PDFThis article is to describe the current status and issues of international students' graduate
school entrance examinations in the Faculty of Economics and Management, Hokuriku
University, which the author's affiliating.
Some universities have a capacity shortage due to the declining birthrate and aging
population. On the other hand, for universities that are considering to receive international
students according to globalization, it seems meaningful to report the analysis results of the
current status and issues of Hokuriku University.
Considering the future of Japanese universities, the admission of international students is
urgently needed. However admitting without Appropriate management became a problem at
a certain university that enrolled a large number of international students is fresh in my
memory. The risk can be sufficiently avoided if the management of the faculty Done properly
and the relationship with the affiliated school is properly established. Then the university
can avoid capacity shortage and survive. However, there are also various problems in our
university. The purpose of this article is to clarify the problems and seek a good solution in
our relationship with international students.〔査読有り〕の調査報告departmental bulletin pape
Analysis of the impact of M&A to the company's market capitalization
Get PDFIn this study I used the case of the Mitsubishi UFJ Group to analysis the difference
of profits in the financial statements between the equity pooling method and the
purchase method. During the business combination Mitsubishi UFJ Financial Group,
prepared two types of financial statements based on Japanese GAAP (equity pooling
method) and US GAAP (purchase method).There is a clear differences in market
capitalization resulting from different accounting method. I also proposed to evaluate
all assets at market prices as a modified purchase method and suppose to use the
change in market capitalization in one accounting period to represent the modified
purchase method profit. Using market price makes the modified purchase method is a
theory in which financial information after a business combination is complete and does
not cost because the past does not disappear. Analyzing 125 business combinations
announced in 2017, the change in market capitalization in one accounting period was
1.84 times the purchase method profit in total. And more than 70% of the cases where
the modified purchase method profit exceeds the purchase method profit. It proved that
revaluation at market prices can be expected to have a significant impact on profits. In
addition, it can be said that it is obvious that the existing purchase method does not
faithfully represent the economic substance only by performing market value
evaluation on one side. The conventional unreasonable theory that book value and
market value are mixed in one financial statement does not represent an economic
substance and is not suitable for current business combination accounting.〔査読有り〕の原著論文
M＆A前の時価総額が、 M＆A後の純資産額との比較において大きいということが明らかになった。この影響で現在では昔より時価と簿価の差がより一層開いたことが明らかになった。これにより時価を反映する修正パーチェス法を採用することが適当と思われる。departmental bulletin pape
American Heart Association Scientific Sessions 2019
Get PDF本学教員が2019 年度に外国学会発表助成を受けて海外の学会で研究発表を行った「外国学会発表報告」である。
2019 年 11 月16 日（土）～ 18 日（月）フィラデルフィア（米国）departmental bulletin pape
Theoretical Premise of “Privacy as Trust” in the United States－ toward Reconstructing of the New Privacy Theory －
Get PDFIn recent years, Artificial Intelligence (AI) has become a boom due to the
enhancement of the network environment. The analysis of “Big Data” has made it
possible to discover new data features, and Deep Learning has improved the accuracy
of inferences made by artificial intelligence. Since the analysis requires collecting a
large amount of personal information, the government promotes the utilization of
personal data. However, it also carries the risk of neglecting privacy protection.
Traditional privacy can no longer cope with this situation. In the case of the analysis
based on information provided by the individual’s consent, it is difficult to assert tort
privacy because there is no invasion. The privacy self-management is also difficult since
they read the privacy policy not carefully and agree to it.
To solve the problem, this article focuses on the “Privacy as Trust” in the United
States. This argument is protecting personal information by fiduciary duty and it has
the potentiality to improve such situations. This article summarizes the recent changes
in social background and its theoretical premise in order to explain why “Privacy as
Trust” has emerged.近年、ネットワーク環境の充実化により、大量の個人情報を収集され、プライバシーの保護がおろそかになるというリスクも生じている。このような状況においては、侵襲がないため、伝統的な不法行為プライバシーでは対処できなくなっている。また、プライバシー・ポリシーを熟読せず同意しているため、プライバシーの自己管理も困難である。
その問題を解決するために、本稿では、アメリカにおけるPrivacy as Trust 論に着目し、この議論が登場した近年の社会背景とその理論的前提を整理する。departmental bulletin pape
体育授業の安全配慮をめぐる教師の発達課題に関する研究
Get PDF北陸大学2019（令和元）年度の学内助成制度である「北陸大学特別研究助成金 奨励課題研究」に採択された成果報告書である。research repor
Rethink“Seken-Theory”－ “seken”in the Taisho era －
Get PDFThe purpose of this paper is to clarify the characteristics of the “seken” in the
Taisho era. The first chapter clarified the actual state of ”seken” with reference to
two world books written in the late Meiji era. In other words, unlike the old “seken”,
the rise of capitalism has changed the industrial structure, and the world has become
more apparent. He confirmed that the people in the late Meiji era and the people in
the Taisho era were the same. The second chapter focuses on the "new middle class"
of the Taisho era, referring to the keyword "life consciousness". The results revealed
that the existence of the new middle class has created a new “seken” different from
the old “seken”. In the third chapter, we analyzed the vast amount of data from
Kunio Yanagida, obtained the result of a shift from average to appearance .〔査読有り〕の原著論文departmental bulletin pape
Comparison of psychology and philosophy on religious sentiment
Get PDFEducational psychology, which studies psychology, works with metaphysical
sciences such as philosophy in terms of "aim" and "evaluation" in the moral courses
that have been subject to the subject from the aspect of nurturing the mind of the
target children.???? The significance of advancing research is great.心理を研究する教育心理学はその対象となる児童生徒の心を育てる面から、教科化された道徳科の授業において「ねらい」と「評価」の点で、哲学といった形而上の学問と協働して研究を進める意義は大きい。departmental bulletin pape
INTERNATIONAL CONFERENCE ON SOCIAL, LINGUISTIC AND HUMAN MOBILITY AND INTEGRATION
Get PDF本学教員が2019 年度に外国学会発表助成を受けて海外の学会で研究発表を行った「外国学会発表報告」である。
2019 年8 月29 日（木）～9 月8 日（日） サンパウロ（ブラジル）
発表題目：「ブラジリアンタウンにおける公立学校での多文化共生について」―茨城県常総市の水海道中学校の例からーdepartmental bulletin pape
我が国におけるQ熱の迅速血清診断法に関する研究
Get PDF北陸大学2019（令和元）年度の学内助成制度である「北陸大学特別研究助成金 挑戦的研究」に採択された成果報告書である。research repor
BOBCATSSS 2020 Paris: Information Management, Fake News,and Disinformation
Get PDF本学教員が2019 年度に外国学会発表助成を受けて海外の学会で研究発表を行った「外国学会発表報告」である。
2020 年1 月22 日（水）〜1 月24 日（金）パリ（フランス）departmental bulletin pape