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Strategic human-oriented management and management accounting : case of Tokai Spring industries, Inc.
Get PDF佐藤誠二教授古稀祝賀記念号(Honorable issue in commemoration of Prof. Seiji Sato's 70 years of age)departmental bulletin pape
Taxing on business income : book minimum tax
Get PDF法人税の課税所得計算を損益計算書利益(会計利益)計算からは独立しておこなう米国において、2022年インフレ削減法は会計利益を修正して課税所得額を求める代替ミニマムタックスを導入した。代替ミニマムタックスは1986年法により導入され2017年法でいったん廃止されたが、その課税所得計算は通常の法人税課税所得を修正するものであった。今回の再導入では、その課税所得計算が会計利益計算に大きな影響を与えうるものとなっている。佐藤誠二教授古稀祝賀記念号(Honorable issue in commemoration of Prof. Seiji Sato's 70 years of age)departmental bulletin pape
Development of overseas business and management for subsidiaries : approach from management accounting
Get PDF佐藤誠二教授古稀祝賀記念号(Honorable issue in commemoration of Prof. Seiji Sato's 70 years of age)departmental bulletin pape
How can penalty incentive contract be chosen? : the impact of perceived fairness
Get PDFIn this study, I investigated the preference for economically equivalent compensation contracts, i.e., bonus and penalty contracts. The study investigated the factors that influence the choice of penalty contracts. The results showed that bonus contracts were preferred over penalty contracts. This result may be because bonus contracts are perceived as fairer. In addition, if the fairness of the penalty contract is higher, the penalty contract is more likely to be chosen. This may be because the perception of fairness toward penalty contracts was partially improved by showing and comparing bonus and penalty contracts at the same time, which led to the choice of penalty contracts.佐藤誠二教授古稀祝賀記念号(Honorable issue in commemoration of Prof. Seiji Sato's 70 years of age)departmental bulletin pape
Telefunken's patent management : German business in Japan and Japan Radio Company during the interwar period
Get PDF麻生潤准教授定年退職記念号(Special issue in commemoration of Associate Professor Jun Aso's retirement)departmental bulletin pape
The United Church of Christ in the United States and climate justice : the process of consensus building for climate change policy and its theological foundations
Get PDFアメリカ合同教会(United Church of Christ, UCC)は、アメリカの教会の中でも多様な信仰的背景や価値観を受け入れ、人権や環境問題などに取り組む教派として知られており、アメリカにおける重要な主流派プロテスタント教会のひとつである。近年、UCCは気候正義を求める活動を熱心に行なっているが、本稿はこのUCCにおける気候変動に対する取り組みに焦点を当て、その教会的実践はどのような教会論や神学的理解に基礎付けられているのかを模索するものである。The United Church of Christ (UCC) embraces a wide range of faith backgrounds and values among its constituent churches in the United States. Known for its commitment to social justice and environmental issues, the UCC is among the most influential mainline Protestant churches in American society. Recently, the UCC has been seeking climate justice and actively addressing climate change, advocating for urgent government action and supporting vulnerable communities that are disproportionately impacted by climate change. This paper delves into the underlying theological principles and ecclesiological practices guiding the UCC's commitment to climate change mitigation measures and its call for climate justice, offering valuable insights into the role of religion in shaping environmental policies and practices.論説(Article)departmental bulletin pape
The shift in the strategy of the Chinese Revolution around 1930 : focusing on the Li Lisan line
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Types of Korean misuse in the Japan's linguistic landscape
Get PDF本研究は、日本の言語景観に見られる韓国語の誤用例を類型別に分類し、日本語使用者の韓国語教育および学習の観点から分析したものである。まず、日本の町にあるハングル表記の看板などから誤用例を集め、「ハングルの誤表記」「語彙的誤用」「文法的誤用」「誤用的誤用」「含語的誤用」と分類した。今後は、より多くの実例を収集・分析し、そのような誤用が起きる原因も追究できればと思う。This paper aims to categorize and analyze examples of Korean misuse in the Japan's linguistic landscape from the perspective of Korean language education and learning for Japanese users.
The misuse of Korean in Japan's language landscape can be categorized into five main types, which did not differ from the types of Korean misuse in general. These examples of misuse can become as a kind of "Korean learner corpus" by Japanese language users who are learning Korean, and analysis of these examples will have many implications for Korean language education for Japanese language users.
Although only a few cases were analyzed in this research note, I believe that more data needs to be collected and analyzed in the future to conduct more objective and educationally effective research.グローバル地域文化学部開設10周年記念号研究ノート(Research Note)departmental bulletin pape
Japanese invasion of Korea and railway construction movement of Wonsan Japanese residents
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