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Profitability of Market-based Transfer Price and Cost-based Transfer Price with Cost-reducing Investment
Get PDFIn this study, we analyze whether the cost-based transfer price or the
market-based transfer price is profitable in divisinalized firms when the
upstream division invests to reduce the marginal cost of the products it
supplies, without assuming competition in the product market and
information asymmetry. Our results show that the cost-based transfer
price is profitable for a divisionalized firm more than the market-based
transfer price. In management accounting texts, it is often stated that if
market prices exist, there is a significant advantage to using market-based
transfer pricing. However, this study leads to results that differ from this
claim. Therefore, this study suggests that firms need to be cautious in
setting transfer prices.departmental bulletin pape
Commissaria Documents in the State Archive of Venice
Get PDFThe State Archive of Venice （Archivio di Stato di Venezia, hereafter
ASV） keeps a massive number of commissaria （testamentary trust）
documents and other documents related to various commissarie （pl.）. In
this paper, I make an overview of the collection of these documents in
the ASV and extract quantitative data of the commissarie entrusted to
the Procuratori di San Marco （hereafter PSM） from the inventories of
the ASV.
What I call ‘commissaria documents’ are those titled ‘Commissaria’
with the testator’s name. The principal archival fondi （sg.: fondo） where
commissaria documents are collocated are those of the PSM and the
Scuole Grandi （major confraternities）. In the early fourteenth century,
the PSM came to be divided into three sections, namely the PSM de
Supra, de Citra, and de Ultra. In the ASV, each section forms a fondo,
and there is another fondo called ‘PSM Misti’, which is composed of
commissaria documents from different sections （but all except a few are
of the commissarie administered by the PSM de Citra）. These four fondi
include more than a thousand buste （files） of commissaria documents
in total. In the fondi of the Scuole Grandi, the ASV keeps commissarie
documents of 383 testators. In addition, the fondo of the Ospedali e luoghi
pii has some 500 buste of testamentary trusts.
Each commissaria document is composed of multiple sorts of papers.
The most important were copies or summaries of the testament and
accounting records, but there may also be lists of beneficiaries, property inventories, copies of contracts, copies of government decrees, papers of
lawsuits, and so on. Besides these commissaria documents, we can find
other documents which include records concerning commissarie in the
fondi mentioned above and in other fondi, especially those of government
institutions such as the Consiglio dei Dieci, which supervised the Scuole
Grandi.
The ASV compiled alphabetical inventories for the commissaria
documents in the fondi of the PSM de Citra, de Ultra, and Misti, which
provide us with a lot of helpful information on more than three thousand
commissarie. To figure out the duration of each commissaria, I collected
data about the year of establishment and the last record in the document
from these inventories. The results are in the tables 1-3. The analysis
and examination of these tables will be discussed in a separate paper.
＊ Research for this study was made possible by the generous assistance
of Momoyama Gakuin University. I wish to express my special thanks
to Università Ca’ Foscari Venezia for offering me the opportunity to
develop my research in March-September 2022 as a visiting scholar.departmental bulletin pape
ST. ANDREW'S UNIVERSITY BULLETIN OF THE RESEARCH INSTITUTE
Get PDFThis paper considers the method of the entrepreneurial behavior in Myanmar before
the military coup in February 2021. Based on the fieldwork in the northern part of
Myanmar, we identified 12 types of entrepreneurial behavior. While superimposing these
classifications with our similar fieldwork in Mindanao Island in the Philippines, we focus
on the work styles of entrepreneurs or poly-workers. Through this study, we classified
the 12 cases into the following three categories, A through C. Category A is “Universal
Entrepreneurship Form” which is seen in developed countries. Category B is “SelfGoverning Entrepreneurial Form” whose scale is limited due to regional factors. Category
C is “System-Dependent Entrepreneurial Form” due to Myanmar’s unique legal system or
administrative system. As subcategories of C, C1 is the form of system utilization type and
C2 is the form of institutional defect type. Of these types, we tend to think that Category
A or “Universal Entrepreneurship Form” is the norm, while the other two tend to be
seen as transiently unstable and exceptional. But this study argues that these two have
a unique presence, even in areas that have stable social infrastructures. So, we propose
the following two hypotheses, and we reason that the target is a management body that
makes it easy for third parties to obtain explicit figures. Hypothesis 1: In the unstable
social infrastructure, poly-workers with multiple businesses can stabilize their income.
Thus, self-governing entrepreneurial strategies and system-dependent entrepreneurial
strategies are adopted more often than universal entrepreneurial strategies, and those
then become standard methods. Hypothesis 2: In the stable social infrastructure, selfgoverning entrepreneurial strategies and system-dependent entrepreneurial strategies
are extremely limited due to the development of legal systems. More entrepreneurs
in the stable structure can stabilize their own income. In doing so, the universal type
of entrepreneurial style is normally observed, because it targets obvious companies,
large and small, and full-time entrepreneurs that are easily quantifiable by third parties.
In reality, all the entrepreneur forms coexist, each with its own presence. Finally, the
economic results of the poly-workers become big dark figures.departmental bulletin pape
New Trends and Issues of E-Commerce of Agricultural Products in Japan ー A Survey of Consumers under the Influence of the Spread of the New Coronavirusー
Get PDFThere have not been many studies on the impact of the spread of the
novel coronavirus on e-commerce of agricultural products in the past.
Specifically, it is necessary to study how the spread of the novel
coronavirus has affected consumersʼ purchasing attitudes, consumption
behavior, and frequency of purchases. Clarifying this point is the research
topic of this paper.
The purpose of the consumer survey conducted in this paper is to
determine the impact of the spread of the novel coronavirus on the use of
e-commerce for agricultural products, targeting consumers living in Osaka
Prefecture. To obtain the necessary data for analysis, the questionnaire
was administered to consumers residing in Osaka Prefecture from July 15
to July 20, 2022.
Through this survey, we found that Japanese consumers are active in
e-commerce of agricultural products and are purchasing more frequently,
despite the impact of the spread of the novel coronavirusdepartmental bulletin pape
