Osaka International University & Osaka International College Repository / 大阪国際大学 大阪国際大学短期大学部リポジトリ
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Canadian IFRS Strategy and New GAAP Systems
Get PDFP(論文)This article examines the IFRS strategy by the AcSB, the Canadian setter of GAAP. This strategy changes the GAAP system. Firstly, I investigate how the old GAAP had been developed in Canada, and how USGAAP has influenced Canadian GAAP. Secondly, I research the three standards that were formed into the GAAP system before the adoption of IFRS. The first one instituted a differential reporting system. The second one introduced the application guide of the GAAP. The third one clarified the meaning of the terms “present fairly in accordance with GAAP”. Thirdly, I explicate the strategy plan (2006-2011) that proposed the categorized GAAP system for publicly accountable enterprises (PAE), private enterprises, not-for-profit organizations and pension plans. The AcSB followed a “One size does not necessary fit all” philosophy. For example, PAE are required to adopt IFRS. Last, I analyzed the proper characteristics of the Canadian strategy and the new GAAP systems.departmental bulletin pape
The Development of the Austrian Constitution since 1955 ― Amendments to the Constitution ―（３）
Get PDFP(論文)This paper examines the development of the Austrian Constitution since 1955. The Federal Republic of Austria declared “eternal neutrality” by enacting the Constitutional Law of 1955, but since then the Austrian Constitution has experienced great changes.
Firstly, the meaning of “eternal neutrality” changed along with changes in the international situation, such as Austria joining the United Nations in 1955, the European Union in 1995, and the end of the “cold war” indicated by the fall of the Union of Soviet Socialist Republics in 1992.
Secondly, the rights of individuals and state (Land) were further strengthened by many amendments of the Constitution concerning federalism, democracy, fundamental rights, and courts (constitutional court, administrative court) which are the fundamental principles of the Austrian Constitution.
Thirdly, Austria joining the European Union added various rights and duties between Austrian organs of state and the European Union’s organs.
Lastly, we examine the reform of the Austrian Constitution.departmental bulletin pape
自死援助に関する法的問題
Get PDFP(論文)ここに訳出したのは、スイスのNPO、「ディグニタス――人間らしく生き、人間らしく死ぬ」の理事長、ルートヴィヒ・A・ミネリが2014年11月５日に、ルツェルン大学法学部の学生らを対象に行った講演である。ミネリは弁護士であり、法律のプロとしてヨーロッパ人権条約から薬事法まで、自死援助に関係する多岐にわたる法律問題を取り上げ、自死をタブー視する保守的勢力をユーモアと皮肉を交えて批判している。2015年カリフォルニア州でも死ぬ権利法が成立したことが示すように、先進国では高齢化とともに自死援助を求める声が年々大きくなっており、単なる机上の空論ではなく、実際に1800人あまりの自死を介助してきたディグニタスの経験に基づくミネリの指摘は、極めて貴重だと思われる。
なお、本文中にある１）のような小さな算用数字は、すべて原注である。departmental bulletin pape
The Effects of a Guided Eco-tour in a Forest Environment upon the Participants:their stress, physical condition and feelings during the tour
Get PDFP(論文)In order to find out how an eco-tour in a forest environment affects the feeling, perceived physical condition and stress of the tour participants, the authors implemented an experimental tour in Kawakami Village, a forest village in Nara prefecture. The results indicate that there are significant changes in the participants feelings and subjective physical condition through the course of the tour at a 0.5％ level. Their feelings and subjective physical conditions became significantly better after their participation in the first half of the first day of a two day tour. In the participants’ stress there was no significant change at the 5％ level.departmental bulletin pape
Verification of the Effects of ASE using GPS in University Leaders Training\n
Get PDFP(論文)Action Socialization Experience (ASE), which is held in the leadership training for the university, is an effective program for the facilitation of student’s social skills. However, there is no tool or index to objectively evaluate the effect of ASE. Therefore, this study attempts to construct a system which measures the distance between two people and the time for which they people interact to create an index of social skills using the Global Positioning System (GPS).The error of this system depended on the measurement environment - the signal of GPS is rarely not detectable. However, the method is highly precise, and is measurable for a long time. We think that this new system would be a suitable method for evaluating human relations in open spaces.departmental bulletin pape
A Study of the Adjectives Used in Kyogen and Christian Materials
Get PDFP(論文)We analyzed and considered the adjectives used in ancient works, an anthology of eight poems, prose works from the Heian period and documents written in Chinese with characters rendered into Japanese, the Konjaku Monogatari (Tales of Times Now Past), and the Gunki Monogatari.From this research it became obvious that there is a big difference between the adjectives in ancient times and those after the Middle Ages.This article discusses the adjectives used in Kyogen and Christian Materials from the point of view of type of inflection, the number of composition units, and layered structure in comparison with other ancient and medieval works.departmental bulletin pape
Effects of a Psychoeducational Intervention on Process, Attitudes, and Intention of Seeking Help from a Student Counseling Service
Get PDFP(論文)The purpose of this study was to investigate effects of a psychoeducational program on the process of help-seeking from student counseling services among university students. Japanese university students (N=39) participated in the psychoeducational program to aim to increase intentions of seeking help
from a student counseling service and attitudes toward seeking professional psychological help. The results showed that help-seeking intentions increased significantly only among participants with a help-seeking stage. Implications for practice in the field of student counseling services are discussed.departmental bulletin pape
Analysis of the Linkage between Nikkei Stock Average and Foreign Stock Markets
Get PDFP(論文)When Lehman Brothers went bankrupt in 2008, as in previous global financial crises, we could see that all banks expanding internationally tended to have closer linkage with global markets to perform balance-sheets adjustments. In recent years, the Nikkei stock average has been influenced by international linkage a lot. We analyzed the movement of shareholders by using the data of the Japanese distribution of dividends to shareholders. From factor analysis for the transition of investment ratio of each department, we could explain the actions of investments.
Also, we performed multiple regression analysis to analyze the linkage
between the Nikkei stock average and foreign stock market indices using the Dow Jones average, the S&P500, and the SSE composite indices as explained variables. From these results, we succeeded in showing the international linkage of Nikkei stock average by using statistical data.departmental bulletin pape
High School Visit Fieldwork in First-year Seminars
Get PDFP(論文)We report on student high school visits which are Seminar 1 tasks at the Department of Psychology and Communication, OIU. These consists of a series of operations; （1） students write a report to introduce their university and campus life, （2） visit their old high school and make a presentation for their classroom teacher and junior students based on the report, and （3） summarize the contents of the visit into a debrief report to make a presentation in their seminar at the university.
In the course of such tasks, we expected educational effects contributing to internal growth based on coordination of high school and university such as cultivation of elementary fieldwork skills and preparation of reports, and academic skills including self-expression. It also provides opportunities for students to rethink their own social position as first-year students who are experiencing a transition from high school to university life.departmental bulletin pape
The Gap between Student ICT Use and the Requirements of Business
Get PDFP(論文)In the industrial society of 2014, the use of ICT is indispensable for business. There are, however, many members of society who do not make use of PCs at a satisfactory level. One reason is that many cannot utilize the ICT ability which they should have learned as students, and that students do not understand how to apply textbook examples to business. According to my examination of current students' recognition of technical business terms often used in spreadsheets, I found out that they did not understand the terms correctly. It is important to confirm that students understand clearly what they are going to process when they learn to develop their ICT ability, while cultivating the their ability to use ICT effectively.departmental bulletin pape