Shukutoku University Academic Repository / 淑徳大学学術機関リポジトリ
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A New Views of Pension Accounting and Financial Reporting
Get PDFGovernment Accounting Standards Board (GASB) is to develop high-quality standards of accounting and financial reporting for state and local governments.
High-quality standards lead to information in financial reports that improves transparency, assists users in assessing accountability, and is useful for making decisions. The GASB periodically reviews its existing standards to determine whether they continue to achieve these objectives effectively.
When GASB's pension standards-Statement No.25, Financial Reporting for Defined Benefit Pension Plans and Note Disclosures for Defined Contribution Plans, and No.27, Accounting for Pension by State and Local Governmental Employers-became effective in 1996 and 1997, respectively, they were arguably the best they could have been given the limitations of the financial reporting model at the time.
These standards represented a significant step forward in generally accepted accounting principles. They established a financial reporting framework for defined benefit pension plans, and they laid out requirements for the measurement, recognition and display of pension expenditures / expense and related liabilities, note disclosures and requires supplementary information in the financial reports of state and local government employers.
The board is in the deliberative phase of acting upon the input it received from more than 115 organization and individuals in response to an Invitation to Comment. GASB is scheduled to issue a Preliminary Views in June 2010, Which will be designed to set forth and seek comments on the board's current thinking at this stage in the project.
An Exposure Draft of a proposed standard is expected in the first half of 2011.6論
Development of the Scale of Self-affirmation for college student version : with an emphasis on the perspective of counseling
Get PDFIn recent years, “self-affirmation” has attracted attention in the education domain. However, in the self-affirmation research, definition set is different and by each researcher, factors on determining the definition can be pointed out problems such as is unclear. Therefore, in this study, the definition set of self-affirmation feeling went on the basis of the data obtained by the qualitative research. Consequently, “positive existence” as construct self affirmation and “stable self”, “confidence”, “acceptable” is obtained. Them based on the results of creating a college student edition self-affirmation scale, we have succeeded in the development of “college student version of self-affirmation sense measure” of two-factor item 9.10論
The Jiro Story （次郎物語） and the Thought of Shimomura Kojin （下村湖人）
Get PDFShimomura Kojin was a school teacher who lived into the Showa （昭和） era from the Meiji （明治） period. The Jiro Story is his most important work. In this paper, the author explores the inner life of Shimomura Kojin paying particular attention to the ethical aspects of his thought. It is a work rich in insights regarding problems relating to the human mind and existence. The author seeks to uncover the thought of Shimomura Kojin while referring to other works by him.1論
The relation, under the monarchical regime, between a newly established Constitutional government and the old monarchical political powers which had worked as government under the same regime
Get PDFAfter the victory over the feudal powers （Tokugawa Bakuhan Taisei）, Meiji Government started its office on January 3rd 1868 declaring the Restoration to the old autocratic Tenno（Monarchical） regime as its political cause, with total abolition of every feudal way and custom. As a matter of course came the reinstatement of the Emperor （Tenno） and the royal family in conformity with its old status.
Then the government promulgated the Meiji Constitution on February 11th 1889, and adopted a constitutional form of government under the same political regime. On this changing context the royal family who were entitled to succession to the Emperor were politically marginalized and left behind social interest. Hirobumi Itoh who had worked for Japan three times as the prime minister was much concerned with this peculiar social condition, and made an effort to lift the royal family up to the previous social status considering that the royal family was essential for the balanced and secured development of the Japanese Tenno regime. This dissertation tries to attempt to put light on the process in which the royal family were secured from the political oblivion.2論
A Critical Study of Moral Instruction in Schools : how to read teaching materials: an alternative
Get PDFThe moral instruction as a field in the Course of Study turns to the one as a special subject in elementary schools from 2018, and in junior high schools from 2019 onward. This change is received warmly among those who have been eagerly engaged in the moral instruction. But, in spite of the external success, it is filled with the deep-rooted problems. Therefore I intend to make a critical study of the moral instruction in schools. There are two kinds of problems; the former has to do with making the moral instruction a subject, the latter is the qualitative turn in the moral instruction from the reading-oriented to the thinking-oriented method. Although the direction is in itself not wrong, the intention is not necessarily attained. I will examine in Part 1, the problems about the moral instruction as a special subject, and in Part 2, the method of instruction focusing on the way how to read the teaching materials17論
Actual Condition and Life-course on the Japanese Korean Elderly Women’s in Korea. : Viewpoint of Case Study
Get PDFThe purpose of this report is examined about actual condition and life-course on the Japanese Korean elderly women’s in Korea.
This sample consists of selected person women among Japanese Korean elderly in metropolitan area of R.O.K.
The methods of survey conducted with both macro-date （A list of Fuyo-kai names） and micro-date （Case study）.
The findings is as follows;
Almost of Japanese elderly had experienced divorce, widow, separation from her husbands in Korea.
They had various experienced as economical life, discrimination, emotional life, prejudice and social poverty.
Their networks are luck of social relationship and it’s narrow.
The legal status of Japanese elderly in Korea is complicated.
Their nationality is divide 3 types; （1） Japanese, （2） Korean, and （3） dual nationality, but their Japanese identities are very strong.
And also they had experienced isolation, loneliness, social exclusion, discrimination and prejudice.21論
GASB Project - Other Postemployment Benefit Accounting and Financial Reporting
Get PDFThe objective of this Statement No.57 is a address issues related to the use of the alternative measurement method and the frequency and timing of measurements by employers that participate in agent multiple-employer other postemployment benefit (OPEB) plans (that is agent employers).
This Statement amends Statement No.45, Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pension, to permit an agent employer that has an individual-employer OPEB plan with fewer than 100 total plan members to use the alternative measurement method, at its option, regardless of the number of total plan members in the agent multiple-employer OPEB plan in which it participates. Consistent with this change to the employer-reporting requirements, this Statement also amends a Statement No.43, Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans, requirement that a defined benefit OPEB plan obtain an actuarial valuations. The amendment permits the requirement to be satisfied for an agent multiple-employer OPEB plan by reporting an aggregation of results of actuarial valuations of the individual- employer OPEB plan or measurements resulting from use of the alternative measurement method for individual-employer OPEB plans that are eligible.
In addition, this Statement clarifies that when actuarially determined OPEB measures are reported by an agent multiple-employer OPEB plan and its participating employers, those measures should be determined as of a common date and at a minimum frequency to satisfy the agent multiple-employer OPEB plan’s financial reporting requirements.5論
Piracy as a Political Issue in the Roman Republic (1) : The Situaton in the Second Century B.C.
Get PDFAlthough there are no testimonies which present piracy as crucial menace for Romans, they had increasingly carried out the military actions against pirates by the end of the 2nd. Century B.C. That appears to be explained by two factors:
1. An imperialistic tactics: Rome would have presented themselves as a protector of the mediterranean world by the suppression of pirates.
2 A measure in the Roman political life: The military success gave Roman elites some political advantages.
It would seem that piracy was a political issue for Romans in these two meanings. However, evidences of Roman attack against Cilician pirates in 102-100 B.C. show us that the pirates would have brought Romans into certain critical conditions. The judgment on this supposition requires us an inquiry into the situation in the following century.7論
Problem with revenue forecasts in business revenue and expenditure projections
Get PDFBusiness revenue and expenditure projections are made when developing plans for current businesses. They are also developed when launching new businesses and projects. Although they are necessary for interested parties to make decisions, little importance has been placed on them in academic work since they are uncertain (future projections) and subjective (arbitrarily set). Revenue projections are particularly uncertain and impact the validity of overall forecasts. It is, however, possible to estimate most expenses, and increasing the validity of revenue forecasts would improve the relevance of overall revenue and expenditure projections. In this paper, I examine the validity of individually developed methods to project revenue for various cases, determine the problems of revenue forecasts in business revenue and expenditure projections, and attempt to systemize the forecast methods.8論
Impressive Customer Satisfaction in Japanese Distribution Industry : Achieving Customer Satisfaction by Analyzing the Voices of Customers
Get PDFIn the 21st century of knowledge-based society, how to respond to customers in the distribution industry become more and more important than ever. It is needless to say that, in this highly-networked information society, customer satisfaction influences the future and development of enterprises. Corporate profits in the distribution industry, such as supermarkets, are simply defined as the number of customers multiplied by the average sale amount to per customer. In order to achieve the ultimate customer satisfaction, high impression, happiness and surprise beyond customers’ expectations are needed.
To understand what customers really want and to meet the needs of them, it would be vital for companies to gather the voices of the customers through a suggestion box in the offices or stores which are directly submitted to store managers. After gathering the voices of customers in a community, it is important to put these suggestions into practice. Since the distribution industry is a labor-intensive industry and close to customers, it is necessary to accept and respect customers’ opinions sincerely.
Recently, corporate social responsibility (CSR) is emphasized more than before. The only true property of enterprises must be customer satisfaction and high employee morale. An enterprise needs to coexist with the community, become “a good corporate citizen”, and earn the confidence from the society. For the credibility, to make close relation with customers is essential rather than to increase sales. It is estimated that only 4% of voices from the customers is reached to the enterprises. The proposal of this study is how to improve customer satisfaction by gathering and analyzing the voices of the customers.12研究ノー