Shohoku College Repository / 湘北短期大学リポジトリ
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A Study of the Revaluation of Owner-Occupied Property and Accounting Income Measurements.
Get PDF国際会計基準を中心とする会計基準のコンバージェンスまたはアドプションが世界中に広がりつつある。IAS(IFRS)の特徴は,資産・負債アプローチに基づくストック重視と公正価値評価であるとされる。わが国では,すべての有形固定資産は,原則として,原価評価されている。しかし,国際会計基準には,IAS16「有形固定資産」やIAS40「投資不動産」等の公正価値評価を定めている基準書がある。本論では,IAS16 の再評価モデルの下,自己使用不動産に該当し,かつ償却性資産である営業店舗用建物を例として,減価償却方法の相違による再評価実施の有無,それに伴う会計利益測定への影響を明らかにし,インプリケーションを述べる。All over the globe, the countries that adopt International Accounting Standards (IAS) or International Financial Reporting Standards (IFRS) are increasing sharply now. A point of IAS is fair value valuation for assets and revenue. In Japan, all the properties, plants and equipments (PPEs) are valued at the original cost deducting accumulated depreciation other than lands, non-depreciable asset. IAS16 permits revaluation at fair value for PPEs. Also, IAS40 establishes fair value valuation on the balance sheet date for investment properties aimed at getting rental revenues and capital gains. The property consists of a land and a building. The latter is depreciable assets. For buildings, depreciations as the method of cost allocation are carried out. There are more than one depreciation methods. Under IAS16, if different depreciation methods are adopted, then book values of a building and accounting income are affected. In this paper, consequences of revaluation and accounting income measurements are discussed, where buildings for operating use as PPEs are depreciated by different depreciation methods.2KJ00006545580departmental bulletin pape
The edition of "Kenzan-shibun" by Ikawa Syunryo - The Collection of poetry and writings of a confucian scholar to the feudal Lord of Nishio -
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The study of Genrin "Haikai Syoshiki" - notes of the bibliography and reimpression
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Junior High School Students' Environment of "Ibasho (Existential place) " and Mental Health
Get PDF本研究は,中学生を対象に,「居場所環境」と精神的健康との関連を検討したものである。「居場所環境」を「自分ひとりの居場所」「家族のいる居場所」「友だちのいる居場所」の3 種類の「居場所」の有無の組み合わせにより8 群に分類し,精神的健康との関連を分析した。また、3 種類の「居場所」の有無と精神的健康との関連も検討した。その結果,中学生の「居場所環境」においては,「家族のいる居場所」と「友だちのいる居場所」と精神的健康との関連が示され,特に「家族のいる居場所」との関連が高かった。本研究の結果と先行研究をふまえ,中学生という発達段階における「居場所環境」について考察した。This study was designed to examine the relationship between "environment of Ibasho", an existential place, and mental health for junior high school students. We classified "environment of Ibasho" into 8 groups, by a combination of presence or absence of three types of "Ibasho", which are "a place of one's own", "a place with friends" and "a place with a family", to analyze the relationship to mental health. Also, we examined the relationship between the presence of three "Ibasho" types and mental health. As a result, in "environment of Ibasho" of junior high school students, the relation to mental health was shown in "a place with a family" and "a place with friends", especially strongly in "a place with a family". Taking this study's result and preceding study into consideration, we considered "environment of Ibasho" in junior high school students' developmental stage.5KJ00006545702departmental bulletin pape
Tanka Poet Yoshitaka Watanabe : His life and his literary works (Part 2)
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Controversies concerning the system of the Emperor when the current Constitution and Imperial House Law was enacted
Get PDF日本国憲法は「天皇は日本国の象徴であり、日本国民統合の象徴である」(1 条)と規定する。天皇を存置し利用する構想は、太平洋戦争開始時点のかなり早い時点で米国国務省では検討がなされている。日本国憲法の「象徴天皇制」をめぐっては、憲法制定以降、現在に至るまでさまざまな論議がなされているが、憲法改正、皇室典範の改正、皇位継承問題を考えるに際しては、これらの論議や論点について詳細に考察する必要がある。The Constitution of Japan was enacted one year after the conclusion of World War II. The Article 1 provides that "The Emperor shall be the symbol of the State and the unity of the people ,deriving his position from the will of the people with whom resides sovereign power." And Article 2 states "The Imperial Throne shall be dynastic and succeeded to in accordance with the Imperial House Law passed by the Diet." Moreover The Imperial House Law, Article1 provides that" The Imperial Throne shall be succeeded to by a male offspring in the male line belonging to the Imperial Lineage." There has been many controversies concerning the system of the Emperor since 1945.For example, in recent years, Stability of the Imperial succession has become an important issue. Therefore the prompt establishment of a system that will ensure the stability of the Imperial succession is an important for Japan. This paper examines these controversies when the current Constitution and Imperial House Law was enacted.9KJ00006545800departmental bulletin pape
The present conditions of physical fitness and lifestyles of students in Shohoku College - Weighed physical fitness test and lifestyle with academic record -
Get PDF本研究は、体育科目である「生涯スポーツと健康」履修者に対し、体力テストと生活習慣調査を行い、本学の学生の体力・運動能力、生活習慣の現状を把握すること、さらに、それらを分析し、学生の学業成績、体力・運動能力、生活習慣との関連を明らかにしていくことを目的とした。The purpose of this study is to clarify physical fitness and lifestyles of students in Shohoku College based on the physical fitness test and research on lifestyles. In addition, this study examines relationships between academic record and physical fitness and lifestyle.3KJ00006545500departmental bulletin pape
Hanagonomi ; the memorial Haiku anthology for Bikaku
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Tanka Poet Yoshitaka Watanabe : His life and his literary works (Part 1)
Get PDFThere was a tanka poet named Yoshitaka Watanabe. He was born in Amakusa, Kumamoto Prefecture in 1898 (the 31st year of Meiji). After graduating from elementary school, he left for Taiwan to work for a newspaper. With the opening of its branch at Hualian Port, he was transferred there. Soon after that, toward the end of 1926 (the 1st year of Showa) he established a tanka club by the name of "Ajisai" (hydrangeas) and in April of the following year he published a periodical called Ajisai. Unfortunately, there are no places in Japan now where copies of Ajisai are left available. The only place I know that has copies of Ajisai is the library of Taiwan University. I set about collecting his writings in Taiwan. This article is a progress report on this work and an attempt as well to reproduce his life (including his activities) in Taiwan through his literary works.4KJ00005656319departmental bulletin pape
Text Mining for Public Relations
Get PDFテキストデータを対象とするテキストマイニング手法を、本学のオープンキャンパス来場者(高校生)に対するアンケート調査の回答部分のうち、感想・コメントなど、フリーコメント部分の分析に適用することを試みた。参加生徒は、いずれの学科においても「楽しく」「良い雰囲気」、と答え、ポジティブ評価であるが、学科により多少印象が異なることがわかった。また、6 月時点の感想「また来たい」、が7 月では見られなくなったことが興味深い。Text data mining was applied to free comments obtained as text data from open campus participants. Almost all high school students answered they had good impressions, but the most impressed points differed from a department to another. Furthermore, the sentiment of the participants seemed to change from June to July.6KJ00005659679departmental bulletin pape