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The application of "new revenue recognition standard" : the impact on bookkeeping and accounting education at Universities
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
Sustainable management of SMEs by co-creating social value
Get PDF本稿では、社会を構成する利害関係者が、持続的な経営を実践する中小企業が重要であると認識するための1つの方策として、中小企業を軸とした社会的価値共創を提唱することを目的としていた。ここでいう社会的価値とは、企業による商品やサービスが顧客(市場)に供給され続けなければならない、さまざまな利害関係者とその根幹的な目的と共鳴することで生じる価値のことである。共創とは、まさにこの共鳴のことを意味する。本稿では、行政、メディア、そして大学など教育機関の3者をとりあげ、中小企業とそれにかかる利害関係者との間での社会的価値共創の具体的方策を提示した。The aim of this paper was to propose social value co-creation based on SMEs as one solution for the stakeholders that make up society to recognise the importance of SMEs practising sustainable management. Social value here refers to the value that arises from resonance with the various stakeholders and their fundamental objectives, which require the continued supply of products and services by companies to their customers (the market). Co-creation means precisely this resonance. This paper presents a solution for social value co-creation between SMEs and their stakeholders, taking three actors - government, media and educational institutions such as universities.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
Eliza Talcott's missionary work in the U.S. and Hawaii : with a focus on Bible woman
Get PDFアメリカン・ボード日本派遣女性宣教師イライザ・タルカットは明治期を通じて女性への伝道、教育に力を注いだが、その過程でバイブル・ウーマンの重要性を実感した。本論文では、賜暇帰米とハワイ伝道支援期間のタルカットの活動を通じてタルカットの求めたバイブル・ウーマン像を明らかにし、日本人女性クリスチャンにふさわしいバイブル・ウーマン像を示しえたことが、タルカットの日本伝道の成果の一つとなったことを検証した。Eliza Talcott, missionary sent to Japan by the American Board, focused her efforts on evangelism and the education of Japanese women throughout the Meiji period, and during her time in Japan, she recognized the figure of the Bible Woman. This study discusses the image of the Bible Woman Talcott sought through her activities during her furlough in the United States and her missionary work in Hawaii, and evaluates Talcott's establishment of Bible Women for female Japanese Christians as one of her achievements during her missionary work in Japan.論説(Article)departmental bulletin pape
Kazushige Sekioka, "Sakuzo Yoshino, and Danjō Ebina: Why Yoshino is considered a Christian under Ebina"
Get PDF本の紹介(Book Introduction)departmental bulletin pape
Understanding changes in students' image of school in "Education system and school management"
Get PDF本論文では，教職科目「教育制度と学校経営」受講生が有する学校像の変容を把握した。学校像の表出として，学生は「学校」を中心語とするイメージマップを作成した。第１回目と第15回目の授業で実施したイメージマップの中心語周辺の言葉を共通の観点で分類・整理し，比較したところ，日常的な学校生活を具体的に示す言葉が減った。一方で，「教員」，「生徒」，「保護者」，「地域」の4つや教育制度に関連する言葉など，学校教育の質を捉える視座を形成する上での基本的な言葉が増えた。概して学生は，自己の経験を中心とした学校像が，教員の視線からのものに変容した。教員養成段階において，学生には新たな知識の獲得のみならず，既有の知識の問い直しと再構築が求められているが，本実践では学校像が再構築された学生が多いことが確認できた。This study tries to understand changes in students' image of school in an educational subject, "Education System and School Management." Students created image maps with "school" at the center to express that image. After classifying/organizing the words around the central word on maps from the first and fifteenth classes from a common standpoint, and comparing them, it was found that the number of words specifically indicating everyday school life had decreased. Conversely, the number of four words, "teacher," "student," "parent," and "community," as well as essential words forming a perspective on school education quality, e.g., educational system-related words, had increased. Generally, students' school image centered on their experiences had changed to the teachers' perspective. It is confirmed that many students' image of school was reconstructed in this practice, as they must acquire new knowledge and reexamine and reconstruct existing knowledge during teacher training.研究資料(Research Material)departmental bulletin pape
Mental health of students with intellectual disabilities in high schools for special education
Get PDF本研究では，特別支援学校の高等部に在籍する軽度から中度の知的障害のある生徒のメンタルヘルスについて明らかにするために，自己報告に基づいて不安症状と抑うつ症状について調査を行った。一般の高校生と比較した場合に，不安については有意な差は示されなかったが，抑うつにおいては知的障害生徒の得点が有意に高いことが示された。また，抑うつと不安の相関や内的整合性について一般高校生のデータと比較することで知的障害生徒の自己報告の信頼性や妥当性についても検討を行った。その結果，一般高校生と同等の結果が示されたことから，知的障害生徒の自己報告もメンタルヘルスのアセスメントにおける指標として十分に利用できる可能性があることが明らかになった。今後の課題として，知的障害生徒のさらなるデータの集積やメンタルヘルスの関連要因の検討があげられた。In this study, we investigated anxiety and depressive symptoms based on student's self-reports in order to clarify the mental health of students with mild to moderate intellectual disabilities (ID) enrolled in high schools for special needs education. As a result, there was no significant difference in anxiety symptoms between students with ID and general high school students, but students with ID had significantly higher depression symptoms than general high school students. We also examined the reliability and validity of self-reports by students with ID by comparing the correlation between and depression and anxiety symptoms and internal consistency with data from general high school students. The results showed that the correlation coefficient and α coefficient were similar to those of general high school students, indicators that the self-reports of students with ID may be fully utilized as indicators for mental health assessment. Future tasks include collecting further data on students with ID and examining factors related to mental health.研究資料(Research Material)departmental bulletin pape
Guidance and counseling in the future
Get PDF昨今の子どもたちを取り巻く状況に対応するために，2022年に「生徒指導提要」(文部科学省， 2022b)が改訂された。基本的な考え方として，生徒指導は児童生徒を主語とし，教職員はその成長や発達を支える教育の専門性を持った支援者であると位置づけられた。そして，児童生徒の自己指導能力の獲得を支える生徒指導において留意する実践上の4つの視点が示された。また，日常の生徒指導を基盤とする「発達支持的生徒指導」，課題未然防止教育と課題早期発見対応の「課題予防的生徒指導」，深刻な課題への切れ目のない指導・援助を行う「困難課題対応的生徒指導」の生徒指導における2軸3類4層の重層的支援構造が示された。今後の方向性は，全校体制で取り組む全ての児童生徒の成長や発達を支える生徒指導への転換，授業での学びを将来社会で充実して生きることにつなげるために学習指導と生徒指導の一体化，学校内の教職員間の連携・協働はもちろん，学校外の関係機関等との連携・協働を一層強化する生徒指導体制の構築である。In 2022, the "Seito Sidou Teiyou (Summary of Guidance and Counseling)" issued by the Ministry of Education, Culture, Sports, Science and Technology underwent revisions to address the evolving landscape surrounding today's children. As a basic thought, the subject of "Guidance and Counseling" is students, and the school staff is placed as the education specialty to support students' growth and development. Moreover, four viewpoints in the practice to note in the "Guidance and Counseling" to support acquisition of self-teaching ability instruction of the child student were shown. This guidance framework for students encompasses a layered support structure with two axes, three categories, and four levels: "Developmental Supportive Guidance and Counseling" rooted in everyday guidance and counseling, "Preventative Guidance and Counseling" aimed at averting issues and providing early intervention, and "Challenging Issue-oriented Guidance and Counseling" designed for continuous support in addressing significant challenges. The future direction entails a shift towards a comprehensive school-wide approach to support the growth and development of all students, integrating teaching and "Guidance and Counseling" to bridge classroom learning with future societal fulfillment, fostering collaboration among school staff and strengthening partnerships with external organizations and agencies to establish a more robust guidance and counseling system.展望論文(Review Article)departmental bulletin pape
Political economy of exchange rate policy in Nigeria and Indonesia : investigating the influence of stakeholders on policy choices
Get PDFThis dissertation examines the political economy factors that explain exchange rate policy choices in Nigeria and Indonesia using the process tracing method. The study reveals that the non-implementation of a market-based exchange rate system that exacerbated Nigeria's exchange rate challenges cannot be attributed to the pressure of interest groups and international actors/factors, nor to the poor judgment of central bankers. Instead, the main obstacles to policy change during the escalation of exchange rate challenges are the dominant influence of Nigerian President Muhammadu Buhari and the influential elite especially members of parliament who benefit from the dirigiste exchange rate system.doctoral thesi
