Tohoku Bunka Gakuen University Repository / 東北文化学園大学リポジトリ
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Evaluation of Intangible Corporate Assets by Means of Tobin's Q Model
Get PDFIn this paper, econometric analyses due to the least squares fitting were done by using multi-capital q model in the financial statements data collected from six medicine companies. In order to achieve high profits these companies use tangible fixed assets accumulated by way of capital investment expenses and intangible assets accumulated by the research and developing expenses. In Tobin's q model, the investment decision will be made depending on whether the costs of the R&D and of the investment could raise the corporate value or not. This research shows that the R&D cost raised the corporate value from fiscal year 1985 to 2002. However, the significance of the coefficient was various. Actually, Eisai, Yamanouchi Pharmaceutical, and Daiichi Pharmaceutical showed high significance, that is 1% level. It suggests that it is possible that an increase in the R&D costs from fiscal year 1985 to 2002 raised the corporate value, and that the intellectual property strategy was effective between the period. In the cases of Takeda Pharmaceutical, Fujisawa Pharmaceutical, and Sankyo, the significance of the coefficient was low, and their coefficients of determination and F value of the model were also low. This means that the model based on the assumption that the accumulated assets increase capital investment and that the R&D raises the corporate value is not very explanatory. Considering this result, it might be meaningful for these three companies to review the intellectual property strategy from fiscal year 1985 to 2002
A case for linguistic simplification
Get PDFこの研究では制限時間内に平易な文体で書かれたテキストを読んだ後に複雑な文体のテキストを読む際、どのような影響があるかについて調査した。基準となるテキストは平易な文体で書かれ、読み易さの目安に基づいてさらに複雑な文体にされた。被験者(81名)は3つのグループに分けられた。グループSには平易な文体のテキストを、グループDには複雑な文体のテキストを、グループBには両方のテキストが与えられた。この手法は授業中に教員が説明を簡略化する様を正確に模し、中期的な言語発達にどのような変化をもたらすかを調査した。調査後には読解力テストも合わせて実施した。グループSとグループBの間には統計的に有意な違いが見受けられ、今回用いた難易度基準はELTにおけるレベル差を明らかにするうえで有効であった。また、グループBとグループDの間にも同様に有意な違いが見られ、平易な文体のテキスト読解後には複雑な文体のテキスト読解が容易になるという本研究の仮説を裏付けた。グループBは平易な文体のテキストに接する機会を制限され、実際に読解問題に取り組む前に、十分に時間をおいて作業に関わる記憶の影響が出ないように出来る限りの配慮をした。現在広く受け入れられている考えによれば、言語の発達は長期間理解可能なインプットを与えるだけでよいとされている。しかし、本研究はその議論を一歩進めて、言語の簡素化はむしろ言語発達に直結していると指摘するものである。This study investigated the effect on comprehension of a complex reading text after a limited and timed exposure to a simpler version. This design was an attempt to mirror teacher simplification actions during class contact time in order to study the change in medium-term language development. A baseline text was simplified and made more complex using readability scales. Subjects (N=81) were divided into three groups. Group S received the simple version of the text, group D received the difficult version and group B received both versions. A posttest comprehension test was administered. Statistically significant differences were observed between the S group and the D group, providing evidence that readability scales distinguish between levels in English language education, and significant differences occurred between the B and the D group which supported the study hypothesis that access to a simplified version would aid comprehension of a complex text. Group B's exposure to the simple version was limited, and before they answered the comprehension questions, sufficient time was built in to the research design to minimise the effect of working memory. This study tentatively forwards the argument that linguistic simplification offers a direct route to language development beyond its currently accepted role of only providing comprehensible input over an extended study time
A study on the fragment of "universalization" in Japanese university: a case on Policy Management Faculty of Tohoku Bunka Gakuen University
Get PDFWe carried out the test to measure the calculation capability of the students of the Faculty of Policy Management at Tohoku Bunka Gakuen University (TBGU) so that we can see if their capability changed as a result of the so-called “Universalization.” In this issue, “Universalization” has two meanings. One is the nationwide social phenomenon that university entrance ratio is on the upswing to over 50% (reaching 50.2% in academic year 2009) among the same ages. The other is that individual universities have non-selective entrance examination and a widening gap in students’ scholastic level or learning capability.
The faculty has been conducting non-selective entrance examination since academic year 2003 partly because it reasonably raised the maximum number of freshmen from 95 to 175. There was also a serious impact of the disclosure of dishonorable incident at the time of the university’s establishment. As a result, the faculty sees some students with a serious problem in basic scholastic achievement, including lower calculation ability.
We carried out the basic calculation test for first-year students twice – soon after the start of the first semester both in academic years 2003 and 2009. Comparing the result of the two years, the rate of correct answer decreased in 22 questions out of 23 (95.7%) in academic year 2009. In particular, the correction rate for the half of them (11 questions) fell by 10% or more.
If we aim at a radical solution for the problem, we should introduce any kind of basic common test similar to SAT (Scholastic Assessment Test) of the U.S.A., which enable a link between university education and the scholastic ability or educational resources that students obtained until high school. But that is obviously unrealistic because most Japanese people positively regard “Universalization” as a safety net for Japanese youths at present. But if such a generosity becomes excessive, the youths will lose their ability and creativity to solve their problems by themselves.
Meanwhile, we made it clear that the simple method of doing {test - feedback - re-test} practice was effective in the required subject of Mathematics for the first semester of 2003. It shows that the average score of the re-test, carried out at the end of the semester, rose to 17.2 points, up 4.0 (30.3%) from 13.2 in the previous test. On top of that, out of a total 23 questions, 19 posted an average score increase. Overall, a score jump of 10% or more was seen in nearly the three quarters of them (17 questions).
Considering such situations, we think that it’s a better choice to develop a unique educational method corresponding to each student’s varying scholastic level and learning capability. The method should involve proper diversification and small classes (equivalent to that of the “Basic Seminar” in the Faculty of Policy Management at TBGU), especially for such basic subjects as Mathematics. If we could combine such learning systems with some kinds of professional educations or special subjects, we might efficiently be able to facilitate the students’ career advancement and creativity
Self-recognition and self-reference in a child with autism
Get PDF従来、きわめて多くの研究が自閉症児における心の理論の障害を指摘してきた。そのような研究動向において、少なからぬ数の自閉症児が心の理論課題を通過し、かつ、実生活場面において他者の心的状態の推測に基づいた行動を示すにもかかわらず、十分な社会適応には至っていないことが認められている。しかしながら、他者の心的状態の理解を示す自閉症児が対人関係になおも困難を示す要因については、これまでのところ殆ど明らかにされていない。本研究では、他者の心的状態の理解を示しながら、対人関係に困難を示すある自閉症児における困難の様相について分析を行った。その結果、自己モニタリングの問題、帰属の誤り、自己の振る舞いの再生の問題が関係している可能性が想定された。今後は、自閉症児における他者理解の問題のみならず、自己の振る舞いについての認識や理解の問題にも着目し、知見を蓄積していく必要性が示唆された。Many studies in recent years have pointed out that children with autism have deficits in their theory of mind. On the one hand, some studies have tended to report that not a few children with autism not only pass theory of mind tasks but also understand others' mind in everyday life. However, such children with autism still show challenges and difficulties in social communication. There is little research to date clarifying why children with autism can understand others' mind yet still have serious problems in social interaction. In the present study, we attempted to analyze the characteristics of the social behaviors of a child with autism who understands others' mind but shows self-monitoring, attribution, and recalling his own behavior. The results also suggested the need to accumulate more knowledge about self-recognition and self-reference in children with autism