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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資金計算書の問題点 : B/S,C/Fとの連結環を求めて
Get PDFP(論文)E. Schmalenbach stated that net income plays a role as a connecting link (ein verknüpfendes Band) between an income statement and a balance sheet. [“Dynamische Bilanz” (1931)]
There are differences in the relationship, the connecting link, between the balance sheets and income statements of individual companies. Therefore the differences in two listed companies are examined and clarified, and the connection between the balance sheet and cash-flow statement is proposed.departmental bulletin pape
教室のドラマトゥルギー : ゴッフマンの思想について
Get PDFP(論文)This paper explains why the theme of a rite of passage in two elementary schools in Japan and Germany was investigated from Goffman’s viewpoint, shows that rituals are necessary for human public life and socialization, and justifies the attention paid to the aspect of performance during the morning rituals. Additionally it is proved that Goffman’s dramaturgical theory is useful for researching ritual in schools. Specifically, his concepts of: performance, audience segregation, impression management, setting, front, role distance as a role-play and self-presentation as a definition of the situation are helpful for this
examination of rituals which regards the behavior of children and teachers as a role-play and their classroom as a stage.
Finally the research methods employed are described. In addition to participant observation as used in qualitative sociology research, Bohnsack’s documentary method, derived from Mannheim’s knowledge of sociology and Garfinkel’s ethnomethodology, was employed.departmental bulletin pape
国家ブランディングと危機管理
Get PDFP(論文)The true nature of branding is to set up and maintain a structure for supporting and strengthening trust [信] in the brand. Ultimately, the word trust itself can be conceived of as arising from a duality of principle [信念] and reliance [信頼]. However, the Strategic Japanese Brand that the cabinet formulated in 2009 did not include any idea of a structure for creating trust, but merely expressed a plan for revitalizing Japanese industry.
Today, Japan is grappling with a number of problems, such as the nuclear accident caused by the Great Eastern Japan Earthquake Disaster, the poor economy due to the strong yen, and the draining off of Japanese economic power by China and Korea. These are the result of the heretofore focus on
developing industry and the economy. Since the economic decline, merely calling for more support for industry will not solve the problems.
The structure of trust through state branding has a function of crisis management when economic power declines or other crises occur.
However, as far as can been seen, up to now none of the plans or proposals related to Japanese state branding that have been issued by any governmental bureau or agency have gone so far as to include consideration of the aspect of crisis management.
This paper seeks to clarify the basic nature of national branding by exploring the background and problems with the attempts at national branding in Japan.departmental bulletin pape
禁煙成功に至る要因の検討 : 禁煙成功者の聞き取り調査から
Get PDFP(論文)Anti-smoking initiatives are now well advanced in countries around the world and the Japanese National Health Promotion Act of 2003 specifies that passive smoking must be prevented. Additionally, the smoking rate for Japanese males has fallen year on year and public interest in health has risen. However the smoking rate among young women has gradually increased, causing damage to the health of their children when they become parents.
As nicotine dependence continues to be strong even if a smoker decides to give up, it is difficult to quit smoking successfully.
Two people who had succeeded in giving up smoking were interviewed and factors that may contribute to successfully giving up smoking were examined. The results suggested that giving up smoking succeeds easily if the degree of nicotine dependence is low.departmental bulletin pape
グローバル経済下の危機管理政策 : 石油とレアメタルをめぐって
Get PDFP(論文)When oil prices began to rise in the late 1990s, prices of non-ferrous metals such as nickel, tungsten, and cobalt also increased sharply during the same period. The main reason for the rapid surges was an expansion of demand from China and other Asian countries. In addition, an inflow of speculative money into the oil and non-ferrous metal markets elevated the prices far beyond those which would have been determined by supply and demand. Thus this article examines the reasons for the greatly increased prices on the one hand, and discusses the crisis management policy of Japan towards natural resources on the other, as she relies heavily on their import.departmental bulletin pape
米国GAAPの設定主体と編纂 : サーベンス・オクスリー法下のGAAP構造改革
Get PDFP(論文)The purpose of this article is to explicate two spectrums problems in the restructuring of U.S.GAAP under the Sabanes-Oxley Act of 2002.
First, should the setting accounting standards be taken over by the private or public sector? The SEC has determined that the FASB is the only designated standard setter in the United States.
Second, how should the current GAAP hierarchy be reorganized? The SEC Study (2006) suggests that the various levels of the GAAP hierarchy be eliminated and that the GAAP lacked a consistent and logical structure. In 2004, the FASB has undertaken a significant project to develop a comprehensive, integrated Codification of existing accounting literature.
The Codification is intended to become an easily retrievable single source of U.S. GAAP. In June 2009, the Codification becomes the source of authoritative U.S. GAAP recognized by the FASB.departmental bulletin pape
大学におけるキャリア教育のあり方 : 早期離職の問題構造と対策
Get PDFP(論文)It is a very important problem for an enterprise to clarify the cause that young persons resign at the early stage, and to decrease the number of such young persons. And, it is an important problem for the university to decrease the number of young persons resigning at the early stage, too.
The satisfaction rating of the student who belongs to the university rises if the number of young persons resigning at the early stage because the university executes the enhanced career education can be decreased. Moreover, trust from the enterprise rises to the university as human resource supply source.
In this thesis, I clarify the cause of the resignation at the early stage of young persons from the result of the questionnaire survey that I executed to the young persons. And, I present the idea of the method of effectively doing the career education at a university.departmental bulletin pape