Reitaku University Academic Repository / 麗澤大学学術リポジトリ
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1221 research outputs found
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Auditorʼ Role and Liability in the Financial Statement Audit: The Viewpoint from the Relationship with Audit & Supervisory Board Members
Get PDFThis paper examines the correlativity of the role and liability of auditors under the Financial Instruments and Exchange Act, establishing the relationshipbetween the Auditor & Supervisory Board Members. It is a theoretical study based on law and norm interpretation. Under Company Law, Audit & Supervisory Board Members assume the role of detecting fraud. In spite of this, auditors have always been expected to do so. However, certain limitations do not allow them to carry out this function.
The most recently amended Audit Standards are explicit in their contents with regard to the cooperation between auditors and Audit & Supervisory Board Members to deal with the risk of fraud. The audit standards regulate role and liabilities of the auditor. This amendment presumes no change in the financial statement audit framework, but might imply a certain expansion in the role and liabilities of the auditor
Formation of historicalrecognition of foreign students through comments of world history class
Get PDFIn this paper, based on the comments that students of world history is mentioned in class, compare the historicalconsciousness of the Japanese and internationalstudents, positioned against the historicalconsciousness and historicalrecognition of previous studies. International students have said, “I want to understand a series of movement of history, and consider the changes in the situation of the world in my own, I want to tie in specialized fields.” In class, I use many movies, interests are high for movies. Foreign students in Japan, was re-recognize the history of their country. They, studying on the basis of the new point of view, they felt the fun of world history, pick up the goodness and meaning of things to learn their native history at the Japanese, and he said the difference in the history of sense. Part of the intent and fiction of author is present in the cinema. Life and thoughts of people are often neglected. Region is limited to use the movies and written materials. For objective of the historical perception of their own also, there is a need for history learning of various regions. I want to pick up the history of the region that Japanese students and international students are not both wellknown. I hope that many students think it is interesting to find the strength of human wisdom
Enhancing Studentsʼ Generic Skills through Active Learning and Mentoring: A Qualitative Study of the Effectiveness of a Human Library Project
Get PDFThis qualitative study explores the effectiveness of an active learning project for a group of two male and four female Japanese students in my seminar course in the economics department of a small liberal arts college in suburban Tokyo, Japan.The students created and implemented a project called the Human Library (HL), designed to improve their generic skills, especially the relational ones essential to collaborative and healthy human relationships.The importance of active learning and mentoring to the project are described, and an account of the main HL event is provided.Relational cultural theory is then used to evaluate the project’s impact on the students’ generic skills.It is concluded that its effects were generally positive, but that improvements to the project and to the data collection about it are possible and desirable
日本語諸方言における終助詞ガ―『全国方言談話データベース 日本のふるさとことば集成』をデータとして―
Get PDF『日本のふるさとことば集成』の沖縄県を除く都道府県のデータにおける終助詞ガを調査し、生起する条件を話し手が知識を持っているか否か、聞き手が知識をもっているか否かにより分類した。その結果から、奥田(1984)が共通語推量形について指摘した派生が、ガの機能として派生している場合、推量形とガの複合体の機能として派生している場合があること、共通語推量形が用いられない文脈への派生があることが明らかとなった
