St. Andrew’s Repository System (STARS) / 桃山学院大学学術機関リポジトリ
Not a member yet
9356 research outputs found
Sort by
The Status Quo of Marapu Belief on Sumba, Indonesia: Revitalization of Adat and Actions for Human Rights
Get PDFThis is the report on the research project titled “Interdisciplinary Study of Mutual
Cultural Exchange between Japan and Indonesia （Ⅲ）,” which was funded by the Research
Institute of St. Andrew’s University. The paper aims to explore how discriminations
and difficulties encountered by the Sumbanese who follow their indigenous belief in
marapu （ancestral spirits） have persisted and why actions and movements against the
prejudice have started and developed on the island of Sumba, especially the regency of
East Sumba. From the perspective of social anthropology, it investigates the complicated
situation in which international, national and local actors mutually entwine to protect the
human rights of the marapu followers. East Sumba is mostly covered by dry and hilly
land, and is one of the most sparsely populated and impoverished regions in Indonesia.
Prior to the start of the Christianization under the Dutch colonial rule, all the Sumbanese
abided by adat （custom） and performed calendrical ritual sacrifices to communicate
with marapu. Since the independence of Indonesia, the number of marapu adherents has
decreased with ongoing modernization. In Indonesia those who did not adhere to agama
（a state-recognized religion） could not enjoy citizens’ constitutional rights. They faced
legal and social discrimination, for example, difficulties in acquiring birth and marriage
certificates, obtaining ID cards, and applying for jobs. A local NGO, Guardian of Heart
Foundation （YASALTI） and the Population and Civil Registration Agency of the East
Sumba government have struggled to improve the legal status of marapu followers. They
succeeded in helping many marapu couples acquire marriage certificates. The backdrop
of the activities is the revitalization of adat developing all over the nation. Additionally, a
Sumbanese villager, one of my informants, and three Indonesians who follow indigenous
beliefs, appealed to the Constitutional Court on the discrimination they suffered. The legal
proceedings were supported by international organizations and Indonesian NGOs. The
four applicants won the case in 2017. The Court declared that religions and beliefs should
be both constitutionally protected. This decision is considered as a major step forward for
the improvement of the legal status of marapu followers in East Sumba. However, many
difficulties they face in their daily lives still need to be overcome.departmental bulletin pape
Reasonable Accommodation and Support for College Students: Emerging Trends after the 2016 Disability Discrimination Elimination Act
Get PDFThe Act for Eliminating Discrimination against Persons with Disabilities requires the
government and other facilities to make “reasonable accommodations” for individuals with
disabilities in Japan since the 2016 legal enforcement. Colleges and universities are not
exceptions. Educational institutions are legally bound to provide supportive arrangements
for those students in need. It is compulsory to develop the support system for such
students and to raise awareness amongst other students, faculty, and staff members. How
have colleges and universities disseminated information on such support and available
arrangements following the legal change? This study examines the development of
student-support conditions and information released by undergraduate universities and
through the Japan Student Services Organization. Analyses show the overall trends of
the emerging disability-related student support in the country. In addition to the social
welfare and the student rights perspectives, it is important to research this topic further
from socio-economic and organizational management viewpoints, as well as with the
perspectives of new institutionalization of and changing social norms of higher education.
The number of undergraduate students in need of such support has grown over the
years. Higher education will expectedly continue to have those students requiring support.
Thus, it is necessary for universities to construct efficient student support systems and
to effectively deliver the information to those in need. Not merely should the information
be released for the students in need of support, it is also important for colleges and
universities to show their effort of respecting the students’ rights, opportunities, and
inclusivity, and to provide decent backing for their students with disabilities.departmental bulletin pape
Strategic Issues for Product Popularization in House Foods’ Business in China : Focusing on the Analysis of Constraining Factors in Sales Strategy
Get PDFThe purpose of this paper is to identify the company’s strategic
constraints by using House Foods’ “National food” plan centered on the
penetration of its roux curry as a case study.
House Foods Corporation aims to make curry the national food of China,
as it is in Japan. However, in China, the level of economic development
varies from region to region, making it difficult to expand sales. Under
these circumstances, how is House Foods working to promote curry?
This paper argues that the interaction of two constraints, the product
characteristics of curry and China’s consumption structure, is the decisive
limiting factor in House Foods’ “National food” plan. Furthermore, the
paper points out that the company’s strategy has been affected by the fact
that the market has not expanded in size from the beginning of its entry to
the present due to the small number of companies entering the curry
market.departmental bulletin pape
Business Accounting as Language-game
Get PDFThe conclusions reached in this paper are summarized as follows:
（1）In the accounting community, financial statements are not representations of facts
（events）, but only estimates and statements of opinion. The view of H. B. Buckley, G. O.
May, S. Takadera, and others is that financial statements are not representations of facts
（events）, but only statements of estimates and opinions. The recognition and existence views
are the expression of idealism. The accounting language view in the accounting academia is
still dominated by realists who base their views on the “picture” view. On the other hand,
Takadera et al.ʼs view of accounting language belongs to a minority of idealists.
（2）Many “games” have winners and losers. However, there are also games without
winners or losers. Playing cards alone（fortune-telling）or when a child throws his ball at the
wall and catches it again, are examples of games without winners or losers. However, if
accounting is a kind of language and business is interpreted as a language game based on
accounting, the results（business performance）of “surplus（or black figure）” or “deficit（or
red figure）” can be regarded as proof of victory or defeat. In other words, accounting is a
language-game with winners and losers.
（3）Following Nagaiʼs theory, we have attempted to deepen our understanding of
accounting as a language-game. Now, let us explore the similarities between business
accounting as a language-game and baseball（ball game）as a language-game. In baseball, the
game（play）ends when the umpire calls “game” in Japan. This determines victory or defeat.
In this case, the “time of pronouncement” by the umpire is interpreted to be similar to the
“time of closing” in business accounting. At the end of a baseball game, the difference
between a “win” and a “loss” occurs as a result. Similarly, there is a difference between a
“surplus” and a “deficit” at the end of a corporate accounting period.
（4）Accounting as the language of business is also what Wittgenstein called a “language game.
The rules of this game are characterized not by Langueʼs rule of first, but by Paroleʼs rule of second. Therefore, in a business society where time and place are the same, it is not
surprising that cash basis accounting results in a surplus（or deficit）and accrual basis
accounting results in a deficit（or surplus）. This is because the rules of the game are
mutually different. It is up to what Foucault called “power” to decide which rule to follow.
（5）The asset and liability view prioritizes the “usefulness” of accounting information,
while the revenue and expense view prioritizes the “reliability” of accounting information. In
the Japanese accounting community, such views are common. Many of them criticize the
former view, forgetting that they themselves are prisoners of the double-entry bookkeeping
myth. They are eager to give superiority or inferiority ratings to both views. We, on the
other hand, are not interested in rating the superiority or inferiority of the two views from
the viewpoint of structural linguistics of accounting, but rather in clarifying the causes of the
divergence between the two views.
（6）Exchange rate fluctuations can also be viewed as a kind of language game. As
Wittgenstein said, the meaning of language as game can be changed in any way by applying
postulation rules. If this is true, how is the game won or lost? The FRB's arbitrary and
frequent changes in policy rates mean that the Japanese side is exposed to a multiple
standard, not a double standard. It is an unfair practice akin to the defeated in every match.
（7）In the business world, “surplus（or black figure）” or “deficit（or red figure）” is based
on rules（rules= accounting standards）that exist in advance（as causes）from a realist
perspective, and increases or decreases in capital are caused as a result of such performance.
This has been the conventional view in this field of study. In other words, business
performance as financial information is basically considered to be the result（picture）of the
real economy. However, from the standpoint of structural linguistics, business is clearly a
gambling game in which the language of accounting is the initial rule.
（8）No accounting standard is exhaustive in terms of realized value added. Moreover,
when accounting is viewed as a language-game, it can be seen as a game of “wager” in which
the stakes are high and the winner loses. In fact, in the language-game of legal accounting,
the outcome（game）of “surplus（or black figure）” or “deficit（or red figure）” has an element
of wagering（e.g., “bankruptcy” in case of a big loss）. In any game, not just business games,
you must aim to win. Winning is more enjoyable than losing.departmental bulletin pape
Andrew J. Scott & Lynda Gratton, Life Shift 2 : Action strategy for the 100-year life
Get PDFdepartmental bulletin pape
