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Various Problems about the Settogyoji and Furyu of Nobarahachimangu in Arao City in Kumamoto Prefecture
Full text linkapplication/pdf論文(Article)departmental bulletin pape
The Impact of Application of International Financial Reporting Standards (IFRS) on the Earnings Quality
Full text linkapplication/pdfI conducted panel data analysis from the perspective of profit manipulation and immediate recognition of losses to verify whether the earnings quality has improved through the voluntary adoption of IFRS, and the results showed that the earnings quality has indeed improved. It was revealed that companies that adopt IFRS voluntarily do not engage in earnings smoothing compared to companies that disclose their financial statements under Japanese GAAP. Furthermore, the analysis of the probability of selecting small profits as a disguised indicator of earnings manipulation showed that companies that adopt IFRS voluntarily are a group of companies that do not engage in earnings manipulation. For companies adopting IFRS voluntarily, the higher the proportion of stakeholders within the company, the higher the probability of immediate recognition of losses. This suggests that internal governance mechanisms based on monitoring from within the company may be more effective than those based on external monitoring.論文(Article)departmental bulletin pape
Econometric Analysis of Demand for Alcoholic Beverages in Japan and Kagoshima City
Full text linkapplication/pdfThis paper estimates the quadratic almost ideal demand system for alcoholic beverages in Japan using the Statistics Bureau of Japan’s “Family Income and Expenditure Survey” for the entire Japan and Kagoshima city. Based on the QUAIDS model, the expenditure and price elasticities of demand are estimated to understand the demand structure of alcoholic beverages in Japan and Kagoshima city. The major findings of this paper are as follows: At the national level, the demand for beer is more responsive to alcoholic beverage expenditure than that for other items. Beer and low-malt beer are substitutes for each other based on the national data. In Kagoshima city, the demand for Shochu (Japanese traditional hard liquor, distilled spirits made from grains and vegetables) is the only item that is responsive to alcoholic beverage expenditure.論文(Article)departmental bulletin pape
The Usages of “shi” and “rang” in Causative Expressions
Full text linkapplication/pdfThe structure of Chinese causative sentences consisting of “shi” and “rang” is generally “NP1+VP1+NP2+VP2.” NP1 is the causer, NP2 is the agent (subject of the action), VP1 marks the causative meaning, and VP2 serves as the predicate of the sentence. Although “shi” and “rang” can be used interchangeably to express the same meaning, there are differences between them. However, previous research has not provided clear rules regarding the degrees of their similarities and differences. This article examines the conditions for using “shi” and “rang” and proposes suggestions for their ifferences in usage.論文(Article)departmental bulletin pape
Reprint of Nakata’s Diary (from the Bancroft Library Collection): The 1914 Diary of Yoshimatsu Nakata, Jack London’s Servant
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