St. Andrew’s Repository System (STARS) / 桃山学院大学学術機関リポジトリ
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Clawbacks and Corporate Governance
Get PDFClawback policies refer to the recovery of incentives related to performance to management
at the time of restatement of financial statements. Performance compensation or stock
options linked to earnings are often used as a means to directly affect firm’s performance,
but there is a side effect that management can make aggressive investments or accounting
fraud in order to receive excessive compensation. Clawback policies are currently
widely used around the world as a means to preemptively control accounting fraud and
improve investment efficiency under performance-based compensation awards. This study
examines the economic effects of clawbacks and corporate governance through a model.
First, clawbacks are more effective as minority shareholders are dispersed. Second, the
effectiveness of clawbacks decreases as management’s shareholding ratio increases. This
study shows that the effect of the clawback varies depending on the corporate governance
structure. It also suggests that clawback policy is useful to prevent moral hazard of
management in companies with dispersed ownership as well as in the financial industry
such as banks and insurance companiesdepartmental bulletin pape
The evolution of the technological subject of manufacturing
Get PDFI look back on how the technological subject of the manufacturing evolved.
The tool has a prime mover department in one end of the same individual, and there
is a work parts in another end. In the both ends of the same individual, the function
separates. When the power is necessary, a handle is put, and structure to roll, structure to
fly are devised, and a wheel and a bow and arrow are made, and a complex tool is born.
The first power to use a tool is the person’s power and the power of the livestock, when
the bigger power is necessary, a windmill or a water mill is used.
When a windmill or a waterwheel is used for the prime mover department, it separate
for a work part（a quern）and a gear enters as a driving mechanism between those.
The work machine is comprised of prime mover department, driving mechanism and a
working department.
In the control system of the machine, the handling of the computer spreads, but the
subject existing technological subject of manufacturing is the times of a machine and the
machine system. The automation of the machine is being done by introducing electronics
and a computer to the control unit in mainly the driving mechanismdepartmental bulletin pape
Concerning the Exhibition「History of the Librarian and the Prospects of the Library」 : Focusing on the 60-year History of Librarian / Asistant Librarian Training at St. Andrew's University
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Fusion of Theory and Practice and Challenges of Experienced Teachers ：Changing School Practical Knowledge into Teaching Materials for Training School Leaders
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Creation of school top leader training through collaboration between practitioner teachers and board of education supervisors : Practice of Itami City General Education Center
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Theory and Challenges of SME Business Succession : Through Case Studies Focusing on External Relations
Get PDFThe nature of SMEs is inherently related to the business environment.
Creating added value by establishing social division of labor with
stakeholders. Relations with the business environment are essential for
smooth business succession.
The study of SME business succession refers to the relationship with the
business environment. However, there is little research, and the impact of
the business environment is often unknown. For this reason, research on
the business succession of SMEs needs to be accumulated in relation to the
business environment.
This study focuses on the business environment of SMEs approaching
the time of business succession through case studies, and examines the
adaptation to business succession and business environment.departmental bulletin pape
SYNOPSIS The Myth of England as Other Eden
Get PDFIn Shakespeare’s King Richard Ⅱ, John of Gaunt, Duke of Lancaster,
described England before the reign of Richard Ⅱ as “other Eden,”
lamenting “This land of such dear souls …/ Is now leased out.” The
Duke implied that the political failure of the king had corrupted the “garden”
image of England and destroyed England’s greatness inherited from
the Black Prince, Richard Ⅰ.
King Richard Ⅱ was written and staged in 1595 as the initial play in a
sequence about the Lancastrian phase of English history. The first edition
（Q1） was published in 1597 and promptly followed by two further
issues （Q2 and Q3） in 1598. It was the first play-text to prove its popularity,
which indicates the “garden” image of England should have been
shared among the Shakespearian audience and readers.
This paper is an attempt to examine the myth of England as “the second
Eden,” tracing back the origins of the legend to Classical mythology
and history. The first chapter consists of three parts: a survey of “Britannia,”
ancient Greek and Roman mythology, and Arthurian legends. The
second chapter gives a closer reading of “Britannia” under the Roman
Empire.departmental bulletin pape
Does Class Size Reduction Reduce Teachers’ Working Hours?：Validated by Decision Tree
Get PDFClass size reduction is a hot topic in policy．Since2021，elementary
schools will gradually be phased in to35students per class for all grades．
However，most sociological studies examining the effects of class size
have been set on students，such as the correction of academic
achievement gaps．It is not only students who are affected by the
reduction in class size，but teachers as well．In particular，it would be
meaningful to examine whether the reduction in class size has a positive
effect on the busyness of teachers，which has become a social issue in
recent years．Therefore，I will empirically clarify the question “Does class
size reduction reduce teacher work hours? “by analyzing elementary school
teacher data from TALIS2018．
In this paper，I used decision tree analysis as the analysis method．By
using decision tree analysis，it is possible to extract non-trivial information
from the data．The analysis of constructing hypotheses from previous
studies and testing them is often prone to manipulation，but it is expected
that decision tree analysis can present findings that have not been obtained
before．Furthermore，decision tree analysis can be read like a flowchart，
making it easy to interpret the results．Therefore，even non-experts can
easily interpret the results of the analysis，and the knowledge can be
easily shared between experts and non-experts．
The following two findings were obtained from the analysis．（1）The
smaller the class size，the shorter the working hours of the teachers．（2）
There is no statistical relationship between teachers’working hours and
the number of children with low Socio-economic status in their classrooms．
Japanese schools do not have as many students with economically
difficulties，students with limited native language skills，or immigrant and
refugee students as their European counterparts．Nevertheless，if the
working hours of Japanese teachers are the longest in the world，it is a
problem of work culture．Solving “child poverty” is a very important
social problem，however perhaps even if this problem is solved，the
busyness of teachers will not go away．A fundamental reconfiguration of
the work culture of teachers is needed．departmental bulletin pape
