Sapporo Gakuin University (SGU): Repository / 札幌学院大学学術機関リポジトリ
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    Bulletinothe

    新疆ウイグル自治区過激化除去条例

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    Bulletin翻訳Translationdepartmental bulletin pape

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    Bulletinothe

    『札幌学院大学経営論集』刊行要領

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    Bulletinothe

    The Uniqueness of the Stone Tool Assemblage from the Hokuto-type Period and What it Tells about Human Activities: With a Special Focus in the Piragaoka Site, Shari Town

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    本論では,北筒式期に属する斜里町ピラガ丘遺跡の黒耀石製石器を対象に,石器の技術的分析および黒耀石原産地推定を実施し,そのデータを常呂川流域の諸遺跡と比較検討することで,当該期の石器群の構造と原料獲得消費活動の結びつきについて考察する。  検討の結果,①北筒式期の石器群の構造は,尖頭器が狩猟具以外の多様な機能を担うことで成りたっていたこと,②当該期の尖頭器は原産地で大量に製作・搬出され,消費地である常呂川中・下流域や斜里平野などに搬入・消費され,その過程で③中・大形尖頭器は長期的にくりかえし使用されるような状況で運用されていたことが明らかになった。  尖頭器が組成の中核を担う北筒式期の石器群は,尖頭器製作に必要な大形原石の調達および尖頭器の大量製作・搬出に示される原産地の開発と,尖頭器の多機能化・長期使用といった特徴的な石器運用が一体的に結びつくことで,原産地における大規模石器製作跡の形成と消費地における遺跡の急増を引き起こした。そして,その消費地(生業地)の一つの拠点としてピラガ丘遺跡を位置づけることができるのである。This article discusses the structure of stone tool assemblage and the correlation between procurement and consumption of raw materials by examining obsidian tools from the Piragaoka Site from the Hokuto-type period and comparing the data with other sites from the same period along the Tokoro River.  The technical analyses of tools demonstrate that points were multifunctional and were not merely used as a hunting tool during the period. Larger points were proved to have been used repeatedly over a long span of time. They were also proved to be manufactured massively in the source area and transported to the middle and lower reaches of the Tokoro River as well as to the Shari Plain where they were consumed.  With active use of the source area characterized by the mass production of points as well as multi-functionalization and long-term use of larger points being integrally associated, the stone tool assemblage from the Hokuto-type period caused a rapid increase of production and consumption sites respectively in each area. The Piragaoka Site served as a hub for these newly inhabited consumption sites.Bulletin論文Articledepartmental bulletin pape

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    Bulletinothe

    Why did the “Large-scale Restructuring of 2001” occur?

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    本稿の目的は,後藤道夫氏のいう「2001年の大リストラ」が発生した原因を明らかにすることにある。後藤氏はその原因を同年に発足した小泉内閣による不良債権処理および経団連が同年に発表したとされる「長期雇用慣行の解体」の方針に求めている。しかし,それは本当の原因ではない。本当の原因は投資家への情報公開を目的とした一連の「国際会計基準」の導入である。「連結決算」「連結キャッシュフロー会計」「年金会計の公開」「金融資産の時価評価」「持ち合い株式の時価評価」「連結納税制度」といった一連の国際会計基準が立て続けに導入された時期に大規模な正規雇用の削減が実施されている。連結決算の導入に伴って,中高年層を子会社や関連会社に転籍させることによる本社組織のスリム化が不可能となり,常に黒字決算が要求され,企業が将来負担する退職給付の債務の開示と金融資産の原価評価から時価評価への変更による評価損益への計上が義務づけられることになった。持ち合い株式の時価評価によって発生する含み損益は資本勘定の増減要因となり,関連会社や子会社も含めた連結納税制度が導入された。こうした「国際会計基準」の導入による株主資本主義への転換は「雇用の流動化」を促し,いわゆる日本的雇用慣行に壊滅的な打撃を与えた。2000年前後に発生した正規雇用の大規模な削減の理由はこの点に求めることができる。The purpose of this paper is to clarify the cause of the “large-scale restructuring of 2001” that Pro. Michio Goto called. Pro. Goto sought the cause of the problem in the disposal of non-performing loans by the Koizumi Cabinet, which was established in the same year, and the dismantling policy of long-term employment practices announced by Keidanren in the same year. But these are not the real cause. The real cause is the introduction of a series of “international accounting standards” aimed at disclosing information to investors. Large-scale reductions in regular employment were implemented during the period when a series of international accounting standards were introduced in quick succession. International accounting standards are “consolidated financial statements,” “consolidated cash flow accounting,” “publication of pension accounting,” “market value of financial assets,” “market value of cross-shareholdings,” and “consolidated tax payment system”. With the introduction of consolidated financial statements, it has become impossible to streamline the head office organization by transferring middle-aged and senior workers to subsidiaries and affiliated companies. It is always required to settle in the black, and it is obligatory to disclose retirement benefit obligations that companies will bear in the future and to record financial assets in valuation gains and losses due to the change from cost valuation to market valuation. Unrealized gains / losses generated by the market value of cross-shareholdings became a factor in the increase / decrease in the capital account, and a consolidated tax payment system including affiliated companies and subsidiaries was introduced. The shift to shareholder capitalism through the introduction of such “international accounting standards” promoted “mobilization of employment” and had a devastating impact on socalled Japanese employment practices. This is the reason for the large-scale reduction of regular employment that occurred around 2000.Bulletin論文Articledepartmental bulletin pape

    確定申告期限の再考-災害による期限延長を契機として-

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    Bulletin論説Articledepartmental bulletin pape

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    Bulletinothe

    札幌学院大学 経済論集 第17号(通巻17号)(標題紙)

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    Bulletinothe

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    Sapporo Gakuin University (SGU): Repository / 札幌学院大学学術機関リポジトリ
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