Kyoto Women's University
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イズムと書物 : 思想のパッケージとしてのブックデザイン
Get PDFBook design is generally associated with the design of a book’s cover, binding, printing techniques, and other external appearance. However, the essence of the act of making a book cannot be measured only by its appearance. The technology of letterpress printing was invented in the 15th century. And through the printing technology revolution of the 19th century, it provided artists with new venues for expression. Avant-garde artists of the early 20th century focused their attention on the book as a medium. They actively utilized the communicative power of books. Their ideals and ideas became widely understood through book design. Through books, they not only presented their works, but also sharpened their own ideas. In addition, the “art magazines” published in the early 20th century were highly formative, reaffirming the high level of interest in book design at that time. Book design is a “package of ideas,” an essential act for the maturation and deepening of modern society
公的組織における管理会計活用の阻害要因 : 地方自治体を対象とした文献レビュー
Get PDF本稿の目的は、公的組織において管理会計がどのように導入・活用されているのかについて明らかにすることである。地方自治体においては民間企業のマネジメント手法を公的組織に導入するニュー・パブリック・マネジメントが展開されてきた。ニュー・パブリック・マネジメントにおいては、発生主義会計の考え方を取り入れる公会計改革や、行政評価をはじめとするマネジメント手法の導入が行われてきた。しかし、公的組織においてはマネジメントシステムを十分に活用できていないことが学術的にも実務的にも指摘されている（cf. 堀北ほか2010，総務省2016）。さらに、地方自治体への質問票調査により、地方自治体が公会計情報等に対してどのような意識を持っているかが明らかとなっている（岩田2016）。本研究では、地方自治体に導入されているマネジメント手法について、管理会計に焦点を当て、先行研究のレビューを行い、地方自治体において管理会計が活用できていない要因を検討した。レビューの結果、公的組織においては、予算や総合計画との関連付けができていないこと、予算を所管する部門と計画を所管する部門の連携ができていないことなど、共通の阻害要因が存在することが明らかになった。This paper aims to clarify how management accounting is introduced and utilized in public organizations. In local governments, New Public Management has been developed which introduces the management method of private companies into public organizations. Based on New Public Management, public accounting reforms, which incorporate the concept of accrual accounting and management methods such as measuring municipal activities, have been introduced. However it has been pointed out academically and practically that the management system is not fully utilized in public organizations. Additionally, the attitude public organization possess towards public accounting has made clear through questionnaire survey. In this study, we focused on management accounting within the management methods introduced to local governments, reviewed previous studies, and examined the factors that prevent management accounting from being utilized in local governments. As a result of the review, we found common obstacles in public organizations, such as the lack of association with the budget and comprehensive plan, and the lack of coordination between the department in charge of the budget and plan
放課後等デイサービスの児童生徒に対する睡眠と疲労の客観的健康評価
Get PDFIn recent years, as a result of changes taking place in their living environments, children are going to sleep later. In step with those changes, a larger number of children are sleeping fewer hours. As sleep deprivation becomes routine, children’s life habits are disrupted and excessive fatigue accumulates, eventually beginning to adversely affect school life and physical and mental growth and development. We conducted a study on sleep and fatigue in children who attend after-school day care services, with the aim of using the resulting information in health education relating to sleep and fatigue in childhood. As a result of comparing children attending after-school day care services with general children, children attending after-school day care services had significantly higher mental fatigue scores and total fatigue scores in the subjective symptom survey. In the sleep-wake rhythm analysis, children attending after-school day care services showed a decrease in daytime activity, an increase in the number of naps, and an increase in the number of awakenings at night, as well as lower sleep efficiency, but significantly longer sleep duration. Autonomic function analysis showed that Log LF, indicating sympathetic and parasympathetic activity, and Log (LF/HF), indicating relative sympathetic tone, were significantly higher in the after-school day service children
