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
Not a member yet
1121 research outputs found
Sort by
Effects of Provisional Registration - Provisional Registration under the Real Estate and the Preservation of Property Laws -
Get PDFP(論文)departmental bulletin pape
国際会計基準の進化的形成（１） −IAS第２号（棚卸資産）：U.S. GAAPの影響を通して−
Get PDFP(論文)This article explicates the evolutionary process of the setting IAS 2 （Inventories），related to the effects of U.S. GAAP. The development of IAS 2 is divided into three periods. During the first period, 1973-1986, IASC published IAS 2 in 1975, mainly based on ARB No.43. IASC had been required to make and ask for concessions in order to deal with different opinions from many countries. During the second period （1987-2000）， IASC improved IAS 2 in 1993, aiming to promote compatibility. During the third period （2001- ）， IASB； that is the restructured board of IASC；improved IAS 2 in 2003, in order to develop a global accounting standard. It is interesting to note that in 2004 FASB published FAS151 in order to converge with IAS 2. As demonstrated by the facts in this paper, the development of IAS 2 was not made by drastic changes, but was an evolutionary process.departmental bulletin pape
The Relation Between Learners’ Self-regulated Learning Behavior and Teacher Advice\n
Get PDFP(論文)This study aims to prove that learners’ self-regulated learning behavior can be fostered through teacher advice in EFL class. Self-regulated learning may occur both in the class and outside the class. Can-do statements of self-regulated learning behavior were compiled by teachers with years of rich experience of teaching EFL at a junior high school. According to the can-do statements, junior high school students were categorized into levels 1 to 5 by teachers at a junior high school in Japan. On the basis of the findings of self-regulated learning questionnaires given to the students and interviews with the teachers, it was concluded that both teacher advice and the effect of that advice vary according to each student’s level.departmental bulletin pape
支那事変における河合栄治郎の国際情勢認識 ─他の自由主義知識人との危機意識の相違を踏まえて─
Get PDFP(論文)The opinions and discourse of intellectuals during the Sino-Japanese conflict from 1937 had a great effect on the construction of theories favoring escalation of the conflict. Many liberal intellectuals were involved in drafting important national policies while Fumimaro Konoe was premier and some such groups even attempted to promote socialism； influencing public opinion to approve of the war and distancing Japan from the US and UK.
Eijiro Kawai was a typical liberal intellectual, but unique in that he approved of the war against China, especially the Communist Chinese, advocated parliamentarianism, and also viewed Comintern as a threat. His advocacy was never wavering or ad-hoc, but based on a reasoned awareness of crisis and understanding of the international situation.departmental bulletin pape
English Literature Instruction to Activate Learners’ Bodies and Minds : From Junior High School to University Students
Get PDFP(論文)This paper reports on an attempt to utilize English literature as an active factor on students’ bodies and minds. The power of authentic literature is exerted through the integration of junior high school and university instruction. Students in each stage of puberty are sensitive to language input which stimulates their physical senses and inner selves. Not focused on in English education recently, literature should be more highly valued. The students’ output proves that they are capable of tasting a “non-first-language" when they are exposed to the heart of literature.departmental bulletin pape
Responsibility for Compensatory Damages for Failure to Declare Relevant Information when Making a Contract\n
Get PDFP(論文)This article examines the responsibility of parties to contracts to compensate for damages when they have neglected to convey important information at the time of making the contract.
There are two theories about the grounds for this; one is considered tort liability and the other default liability.
Last year the Japanese Supreme Court handed down a judgment ordering compensation for damages based on tort liability. This decision is examined along with many articles on this interesting issue.departmental bulletin pape
An Analysis of User Attitudes to Personal Automobile Leasing
Get PDFP(論文)In this paper we investigate and analyze the opinions of younger generation and general consumers on the purchase and use of cars, the level to which they recognize personal automobile leasing as a highly successful and accessible option in the recent economic downturn, and their expectations and what problems they find with it.
A questionnaire was administered in order to clarify the current situation of personal automobile leasing, issues with it, the desired purpose and other questions. Multivariate analyses such as Factor Analysis, Multiple Correspondence Analysis, Quantitative Analysis and Text Mining were performed on the data. Some interesting results were obtained.departmental bulletin pape
居住用建物の賃貸借契約における更新料条項の効力
Get PDFP(論文)This article covers the legal justification for and effect of accommodation rental contact renewal fees. Opinions vary as to the legality of the fees, however last year the Japanese Supreme Court ruled that these charges were not illegal.
Due to the author's interest in this topic, the court judgment and expert opinions are examined in detail.departmental bulletin pape