Osaka Sangyo University Repository / 大阪産業大学リポジトリ
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    2601 research outputs found

    The Economic and Social Environment for the Elderly in Japan: A Discussion on Nursing Care and Health Disparities

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    The purpose of this paper is to clarify the conditions existing in the economic and social environment surrounding the current situation of Japan’s nursing care system for the elderly and the trend of health disparity that can potentially cause problems for the future of an “aging society.”departmental bulletin pape

    Revitalization Efforts in the Traditional Grape Production Area of Kashiwara City, Osaka Prefecture

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    The purpose of this paper is to grasp the dynamics of agriculture and the approaches towards local revitalization taken in recent years in Kashiwara City. This area is a traditional grape production center in Osaka prefecture. In Kashiwara City, there are many agricultural cooperatives, direct sales and tourism farms. However, farmers and cooperatives have not limited themselves to only these efforts. A variety of new initiatives are being promoted that take advantage of Kashiwara’s grape production in hope to springboard the revitalization of the region. Specifically, the city hosts grape picking tours to vinyards, while wineries are encouraging visitors to walk around the town, and in shopping districts restaurants offer deserts using local grapes. In addition, young agricultural entrepreneurs have started wine parks incorporating an “ownership sharing” system. These new developments in Kashiwara City, arise from the larger community working from traditional vineyard farming.departmental bulletin pape

    Cold chain logistics for agricultural products in Henan Province, China Analysis and discussion of survey data and O2O model

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    China’s consumption of fresh agricultural products increases 8% to 10% each year, however, currently cold-chain logistics is insufficient to satisfy this increase in demand. The establishment of a logistics system for the agricultural products of Henan Province could add values to its agricultural products and enhance the incomes of the farmers as well This thesis analyzes the demand of consumers with data acquired using a questionnaire concerning electronic commerce of agricultural products and goes on to analyze the O2O model, calculates the relationship between logistics cost and pricing, and studies the influence of the operation cost of e-business sales O2O model to the pricing of the fresh products.departmental bulletin pape

    Generating Opportunities to Foster Regional Revitalization: Theoretical Considerations Using the Value Co-Creation Approach

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    Conducting marketing activities within customer’ space and time recquires significant logical transformation. A social business exsists for firms deeply involved with a customer’s daily living space and time, and it is also an approach to solving social problems by providing a product using business methods. Furthermore, a social business primarily consists of firms, NPOs, local residents, and other entities that collaborate with each other. The reason why current efforts toward regional revitalization are not producing adequate results may be some discrepancy between methods of solving social problems and those of targeting economic systems constructed on market principles. In an effort to derive new findings about this topic, therefore, this paper has examined cases of active learning conducted in shotengai, the shopping arcades found in Japan’s urban neighborhood communities.departmental bulletin pape

    Characteristics and Social Significance of Minor Subsistence A Discussion Focusing on a Case Study of Kouri Island, Okinawa Prefecture

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    This paper argues the characteristics and social significance of minor subsistence through typifying it from two points of view; one is the consideration of the distance between people’s “lived space,” or place of residence, and the place where minor subsistence is practiced, and the other is the uncertainty of resource acquisition.  In Kouri island in Okinawa prefecture, some activities that can be understood as minor subsistence change their meanings with the social condition outside of the local community. The minor subsistence that takes place near the usual living space tends to be easier for successful practices to result and is carried out during the intervals of major subsistence. On the other hand, minor subsistence practices taking place farther from residential locations tend to require higher skill and are thus performed by elderly people.departmental bulletin pape

    執筆者紹介(掲載順)

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    othe

    奥付

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    Tax Administrative Systems and Compliance Costs of Corporation Tax and Consumption Tax: Examining an influence of e-Tax

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    An e-Tax system has an influence on tax administrative and compliance costs of corporation tax and consumption tax. As an e-Tax system use get more rise are more likely to be small tax administrative and compliance costs. These bring certain advantages to tax administrative systems and tax compliance costs. An e-Tax system and especially tax compliance costs are closely and deeply related to each other, furthermore this paper clarifies factors of tax compliance costs, and in addition, considers the process of clarification of tax compliance costs from various angles.  Characteristics of tax compliance costs are complicated, profound and significant. And also tax compliance costs have a large influence on tax consciousness. Tax consciousness and tax compliance costs influence each other. The features of this paper are to clarify characteristics of compliance costs for corporation tax and consumption tax and consider what influence tax compliance costs. This paper clarifies characteristics and direction of tax administrative systems and compliance costs for corporation tax and consumption tax.departmental bulletin pape

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    Osaka Sangyo University Repository / 大阪産業大学リポジトリ
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