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Toju no Sato Kids Art Practice Study : Activities for the realization of Momokyo Kids Art
Get PDFdepartmental bulletin pape
Arbitrage Strategies in Data Science : Data Monetization and Value Generation
Get PDFIn the era of big data, in which various types of data can be accessed, there are some
companies that are preoccupied with data mining as they believe the more data are
possessed, the more profit can be earned. It is hardly possible to monetize data simply by
conducting exploratory data mining. The source of monetization is the cost difference that
occurs when transitioning from an inefficient state to an efficient state, and profits can be
obtained when the difference is eliminated. This idea corresponds to the arbitrage strategy
in finance, and it is also a valid strategy in data science. There are two approaches in data
science: machine learning and statistical modeling. Machine learning is indifferent to the
underlying structure of data generation mechanism but to predicting probabilities of
occurrence as quickly and accurately as possible. Statistical modeling is most concerned with
the underlying data generation mechanism and fully controlling causal relationships. Data
science uses these approaches to implement the arbitrage strategy in data monetization.
This paper discusses how data science monetizes data and create values and proposes how
companies should deploy and manage data science.departmental bulletin pape
American Notes as the Memoirs of the Cities
Get PDFCharles Dickens （1812-70） and Catherine, his wife, sailed from
Liverpool on 4 January on board the steamship Britannia. For comfort
during their absence of six months, they took with them Catherine’s
maid, the ever-reliable Anne Brown, and a delightful sketch of the
children by Maclise which was given pride of place in their room
wherever they stayed.
After a wretched voyage during which they were all extremely
seasick, they arrived in Boston to a tumultuous welcome. People lined
the streets whenever he went out; they cheered him at the theatre,
deluged him with messages of congratulation; they besieged the hotel. In
Boston, Dickens formed warm friendships with a number of prominent
Bostonians. Among them were the city’s mayor, Jonathan Chapman,
several Harvard Professors, and the poet Henry Wadsworth Longfellow
（1807-82）.
Dickens was fascinated by not only the Bostonians but also the city.
He mentions University of Harvard as one of the sources of charm of
Boston. The Perkins Institution and Massachusetts Asylum for the Blind
made a deep impression on him. Dickens explains the institution by the
description of Samuel Gridley Howe （1801-76）, who is an philanthropist,
an abolitionist, and a pioneer of measures to deal with blind and
intellectually disabled person. The account which has been published
by Dr. Howe, describes the rapid mental growth and improvement of
Laura Bridgeman. Dickens’s impression about Boston seems to have a
relationship to charity. At south Boston, several charitable institutions
were clustered together. One of them, was the State Hospital for the insane; admirably conducted on those enlightened principles of
conciliation and kindness. Dickens also mentions the transcendentalists,
the group influenced by Thomas Carlyle （1795-1881）, his friend.
Transcendentalism is a philosophical movement that developed in the
late 1820s and 1830s in the eastern United States. Transcendentalism
emphasizes subjective intuition over objective empiricism. Dickens seems
to feel an affinity with the transcendentalists. In Lowell he discovered
that the factory girls were not ashamed to produce their own magazine,
to subscribe to a circulating library, to play the piano. It was what
Dickens had thought of the United States with hope and admiration.
However, Dickens increasingly began to feel that everything had been
pulled down. The first rifts appeared when he referred publicly to the
Question of International Copyright. He, and indeed many other English
writers, felt bitterly about this. He seems to avoid referring to it strongly.
In New York, Dickens points out the filth and the wretchedness of
the Five Points. In Philadelphia, he thinks that the system of the
prison called Eastern Penitentiary is rigid, strict, and hopeless solitary
confinement. In Washington, the two odious practices of chewing tobacco
and expectorating displeased him. In Baltimore, he felt ashamed of
slavery. What has to be noticed that Dickens appreciates the great
Temperance Convention led by Theobald Mathew and the neighborly
love by the Unitarian church, while he does not like the ascetism of the
shakers of the Shaker Village although he recognizes their sincerity and
fairness of trade. From the perspective of the memoires of the cities,
Dickens reveals not only the good sides but also the bad sides of the
cities and shows the nature of ideal cities and ideal Christianity.departmental bulletin pape
Hicks and His Income Concept in Accounting : A Study on Accounting as Language
Get PDFSome conclusions reached in this paper within the scope of the treatise writing rules are summarized as follows:
（１）The goal of business in the wealth calculation in the medieval age
was to increase metallic money, not money flow calculation nor profit and
loss calculation. The goal of business in the money flow calculation in the
classical age (early modern period) was monetary income exceeding
monetary expenditure. It was neither the wealth calculation of metallic
money nor the profit and loss calculation. The goal of business in the profit
and loss calculation in the modern age is the periodic revenue that exceeds
the periodic cost. It is not the metallic money wealth calculation nor the
money flow calculation.
（２）Newtonian physics is based on the basic premise of absolute time
and absolute space. Modern periodic profit and loss calculations also
assume absolute time and absolute space. However, neither time nor space
can be absolute in nature. In fact, Einstein’s theory of relativity proved that
both time and space are relative; the Newtonian mechanics theory of
speed, on which Ijiri relies, was established in the modern age (late 17 th
century), as was the profit and loss calculation (late 17 th century). These
two modern phenomena are based on the “agreement of the frame of
reference.”
（３）The Hicks income concept citations that the majority accounting
researchers have made miss the mark in two ways. First, it overlooks Hicks’ recommendation to economists not to use bad (unhelpful) concept
such as “income.” The second is that it also overlooks Hicks’ advice to
accountants that “book value” based on “actual transaction figure,” which
can be seen as nonsubjective (objective) figures, is more reasonable than
“income,” which can only be a subjective value.
（４）The prevailing view of accounting is that the order of knowledge
(épistémè) in the modern age, such as absolute time and absolute space, is
regarded as an immovable natural phenomenon, and that periodic profit
and loss accounting had sprouted since the medieval age of Pacioli. The
discourse that double-entry bookkeeping practices existed as early as 1340
by Peragallo, Ijiri, etc. is only a “retrospective reading”. They are all
unknowingly being led astray by the retrospective reading of the modern
order of knowledge. In doing so, they have inadvertently endorsed the
discourse of over 500 years of double-entry bookkeeping.departmental bulletin pape
