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Normative and Descriptive Research into Transfer Pricing
Get PDFDetermination of transfer prices is important because it affects the profits and losses of business divisions. This paper focuses on initial research on transfer prices. We classify such research into normative research and descriptive research, then examine why the initial research was done. This is important for future transfer price research.
The research clearly showed what kind of problems were occurring at the decentralized organization at the time. It was revealed that the transfer pricing policy was research to ensure the company's goal congruence. In addition, when studying transfer prices, the importance of analyzing from both the perspective of normative research and descriptive research is clearly shown.4P論文Articledepartmental bulletin pape
The Role of Inclusive Physical Education in Teacher Certification Courses ― From the perspective of student satisfaction ―
Get PDFWith the recent diversification of students at all levels of education, from elementary schools to universities, the effect of physical education must be reconsidered. The objective of the present study was to investigate the role of Teacher Certification courses as they relate to Inclusive Physical Education from the perspective of students’ satisfaction with their physical education. Specifically, we studied two cases highlighting different degrees of satisfaction.
The first case involved a regular class at an elementary school that included one student with a disability (Angelman syndrome). The students were allowed to make their own rules for touch football games. This resulted in a high level of satisfaction for the students. The second case was observed at a school for students with varying degrees of intellectual disabilities. Soccer games were played during physical education classes based on rules created unilaterally by the teacher. This resulted in limited satisfaction for students．
It is clear that Inclusive Physical Education promotes an environment for mutual understanding among students. Therefore, as part of the guidance for students aiming to become teachers, we propose that learning about disabilities and practice in creating Inclusive Physical Education lesson plans are necessary in order to promote awareness.5P研究ノートResearch Notedepartmental bulletin pape
Report of New Career Education on OIU (No.1) ― Case on Faculty of Human Sciences ―
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Adjectives in Novellas about Life in Red-light Districts in the Late Edo Period.
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Federalism in the Federal Republic of Austria― The division of responsibilities between Bund and Länder ―（3）
Get PDFA federal state consists of smaller individual states, nine in Austria, and responsibility for legislation, administration and jurisdiction are divided between the states and the federation.
This paper examines the Federalism in the Federal Republic of Austria, chiefly the division of functions between Bund, the federal state, and Länder, the individual states, Firstly, we see the main provisions of the Austrian Constitution（Bundes-Verfassungsgesetz〔B-VG〕）related to these functions, namely Articles 10-15,
which show clearly the centralization of Austrian Federalism in comparison with that of Germany or Switzerland.
Secondly, we see the participation of Länder in the legislation or administration of Bund, and the co-operation of Bund with the legislation or administration of Länder.
Thirdly, we see examine the control and compulsory execution of Bund on Länder.
Lastly, we examine the relations between the constitution of Bund and that of Länder.3P論文Articledepartmental bulletin pape
Animal Exploitation and the Status of Humankind in the World
Get PDFAnimal advocates are divided on the understanding of the position of humanity in the world; rightists regard Homo sapiens just as one species in the animal kingdom, whereas welfarists maintain that humans stand at the pinnacle of the hierarchy of life. This paper aims to offer some arguments against the latter view.
First, the concept of human supremacy is based on Judeo-Christian values,which despite their long tradition in Western society, are not universal and can be seen as preposterous in other cultural settings such as premodern Japan. Second, some welfarists assume that denying humans a special status degrades human dignity and undermines universal human rights. However,as the histories of colonialism, slavery and racism in Christian countries have demonstrated, human exceptionalism does not guarantee that the rights of every person will be protected. Third, our anthropocentric practices have already started to endanger the very survival of humanity on this planet.7P論文Articledepartmental bulletin pape
The Connection between Strategies for Language and Views of Language in Nursery Teachers― Discourse analysis in semi-structured interviews ―
Get PDFThe purpose of this paper is to consider the recognition of language by nursery teachers, and the influence of this on their views of childcare and pedagogy. To achieve this purpose, the researcher interviewed four nursery teachers. The questions were about recognition of the function of language,language acquisition, linguistic ability, “listening with full attention” and desirable speech to children, and the influence of teacher’ speech on children.
As a result of these interviews, the following was evident. Nursery teachers as well as students training to be nursery teachers had traditional views of language and linguistic ability, and views of childcare and pedagogy traceable to principles of modern pedagogy. However, the teachers could practice beyond these views, and understand positively.9P論文Articledepartmental bulletin pape
Exploration for Effective Vocabulary Learning Strategies
Get PDFW.A.Wilkins (1972) articulated the importance of vocabulary, saying; “without grammar little can be conveyed, without vocabulary nothing can be conveyed.”While it is true that vocabulary constitutes such an essential part of the language learning, many Japanese students trying to learn English tend to stumble over the acquisition of vocabulary at an early stage. This research is an empirical
study designed to explore effective strategy for vocabulary learning in the following two areas; (1) study of effects on reallocation of learning hours between classroom study and out-of-class activities, and (2) study of effects on time distribution strategy between massed distribution (intensive instruction without intervals) and spaced distribution (instruction provided at intervals). The study
result indicates that shifting some of the classroom hours to out-of-class study in a semi-spaced distribution manner would give certain positive effect over classroom-only massed distribution study.11P論文Articledepartmental bulletin pape
The Political Thought of Tadao Yanaihara（5）― Yanaihara’s criticism of Japanese imperialism ―
Get PDFAs already mentioned in my article The Political Thought of Tadao Yanaihara(1), Yanaihara published an article, The Ideal of the Nation, after the Sino-Japanese war broke out.
Since he implicitly criticized Japanese invasion to China,he was forced to resign his professorship at Tokyo Imperial University.
This article firstly considers the arguments of Sakuzo Yoshino and Tanzan Ishibashi who vehemently criticized Japanese imperialistic policy toward Korea and China.
Their criticism seems to have influenced Yanaihara’s attitude about this issue.
Then Yanaihara’s stance on the Japanese imperialism and the colonial policy is analyzed in time sequence, based on his books about colonial policy and several trips to Korea and China.
Particularly light is shed on the combination of his Christian belief and his academic career, which formed his criticism toward Japanese external affairs.
He also hoped for the revival and purification of Christian churches and warned against corruption and compromise with political powers.2P論文Articledepartmental bulletin pape
The Significance of Regional Field Work Education Practice in University Education
Get PDFThis thesis considers the following six matters;
1. Characteristics of modern students, and the educational issues based on these features
2. The author’s educational efforts on educational issues
3. The future direction of “cultivation of human resources” in university education
4. A concrete case of the author’s educational efforts
5. The necessity to improve the social and professional significance of university education
6. A student’s reflection report as an example of effects of the author’s educational efforts
Based on the above, the author aims to emphasize the usefulness of “theregional field work education practice” which the author has worked on.12P研究ノートResearch Notedepartmental bulletin pape