Osaka Sangyo University Repository / 大阪産業大学リポジトリ
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The British Empire in the Eyes of a Japanese Colonial Bureaucrat: YOSHIMURA Gentaro and his Study of the Union of South Africa
Get PDFYOSHIMURA Gentaro, who was in charge of the Japanese Colonial Policy at the Government General of Kwantung Leased Territory in the prewar period. After retiring from his post, he wrote Nan’a renpô-ron （A Study of the Union of South Africa） and in it, he analyzed the British colonial policy and its effects from the historical perspective. By a perusal of YOSHIMURA’s work, this paper attempts to clarify how he understood British rule and governance of South Africa.吉村源太郎は，関東都督府退官後に拓殖局嘱託としてイギリス帝国植民地に関する調査研究に従事した優秀な植民地官僚であった。彼は日本帝国の植民地統治に資するため，多くのイギリス帝国植民地について多数の報告書を執筆したが，本稿で検討する『南阿連邦論』もその１つである。彼はイギリス帝国植民地を白人からなる自治植民地と異民族統治が主となる直轄植民地がありそれぞれに適した植民地統治政策があるとしたが，南アフリカ植民地は少数のイギリス人が，異民族であるボーア人や現地アフリカ人など多数の住民を統治する点で特徴的であった。本稿では，そうしたイギリス帝国の南アフリカ統治を吉村がどのように認識していたのかを検討する。departmental bulletin pape
Tax Environmental Improvement and Tax Administrative Systems: Examining Tax Compliance Costs
Get PDFTax environment is getting better, furthermore these bring certain advantages to tax compliance costs. As an e-Tax system use get more rise are more likely to be small tax compliance costs. This paper focuses on the advantages of tax compliance costs receive. However, in order to capture exactly the characteristics of the tax compliance costs, there are various points to be noted. This paper clarifies direction of tax administrative systems and tax compliance costs while keeping in mind the progress of the tax environment and an e-Tax system. In addition, this paper considers expanding the further point of view about the tax gap and the tax education.
Such as the consumption tax, an important aspect should be noted that from the perspective of tax compliance costs are more and more. The features of this paper are to analyze the effect of advancing the tax environment on tax compliance costs and grasp the essence of the psychological costs. And also the characteristics of this paper are to consider direction of tax compliance costs from the time point of view and psychological point of view.departmental bulletin pape
Cultivation of Elderly Caregivers in China and Japan
Get PDFPopulation aging is advancing rapidly worldwide. As stated in the United Nations June 2016 report World Population Aging: 1950-2050, the problem of population aging currently faced by the world is unprecedented in human history. Total world population was over 7 billion in 2015, and it will exceed 10 billion by 2060. In China, by 2030 the number of people 65 years old or older will reach 280 million, or 20.2% of the total population, and by 2055 it will reach 400 million, or 27.2% of the total population. Population aging tends to be viewed primarily as an issue for developed countries, but this is only the case for the first half of the 21st century. In the latter half of the century, it will become an issue for developing countries, as well
It’s the common worldwide issue of great urgency to cultivate the elderly caregivers.departmental bulletin pape
Econometric Analysis of Tourist Traffic Services and Tourist Marketing: A Focus on Gunma Prefecture, Japan
Get PDFThe article focuses on tourist marketing and the empirical data pertaining to day-tripper tourism in Gunma prefecture. In particular, this investigation is based on studies of the tourist traffic service used by day-trippers.2008年に観光庁が設置され、現在、政府が観光立国の実現に向けてさまざまな観光施策に取り組んでいる。また訪日外国人旅行者も急増しており、これらを受けた観光消費の増加や地方経済の活性化への波及と推進が求められている。本稿では、観光、交通、マーケティング及び地域経済活性化を踏まえた観光交通サービスと観光マーケティングにスポットを当てる。特に、高崎市を焦点とした観光交通サービスと観光マーケティングを中心とした実証分析にスポットをあてる。departmental bulletin pape
Study on Regional Revitalization through Value Co-creation Marketing: A Case Study in Active Learning
Get PDFThis paper uses the value co-creation marketing framework to consider regional revitalization by means of active learning. Prior studies have concluded that regional revitalization needs to be examined from three perspectives, namely, the processes for creation of spaces, the revitalization and co-creation of spaces, and the management of spaces（Fujioka, 2018）. In 2018, three seminars of the Department of Commercial Science conducted a joint active learning project focused on regional revitalization. This paper examines the case of co-creation between a retail district revitalization project subcontracted from Osaka Prefecture and a local start-up business introduced by the Daito Chamber of Commerce and Industry. By examining this case, we attempt to conceptualize and theorize on regional revitalization using the value co-creation marketing approach.departmental bulletin pape
