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A Diachronic Analysis of Two Quantitative Research Studies on Aging of Japanese and Japanese Americans Living in Greater New York
Get PDFThis is a diachronic analysis of two quantitative research studies on the aging of Japanese
and Japanese Americans living in Greater New York. All the data in this paper are based on the
first research study conducted in 2006 and the second conducted in 2018. This paper reveals
both the social transitoriness and the cultural immutability of the Japanese elderly community
in Greater New York.
The following is a summary of the findings :（1）a growing Japanese American community
with US citizenship, higher academic qualification, and better communication competency has
been observed.（2）Not only the concerns and anxieties for later lives but also the plans and
preparations for aging are much the same.（3）The elderly are provided with culturally specific
care（with regard to language, food, and concept of care）— even allowed to live with other Japanese people— and the needs of caregivers who can understand Japanese culture are satiated.
（4）The allowable range of private expense to hire personal caregivers has been widened.（5）
Almost half of those in the community find it difficult to eliminate the possibility of returning
to Japan, and some of them have already chosen to migrate back to Japan.
Because of the COVID19 pandemic in 2020, the vulnerability of the healthcare system in the
United States is circumstantially unveiled among certain ethnic groups— particularly the ethnic
elderly— who are widely victimized, and their strategy for their later lives may have changed.
Additional research is required to find out the interrelationship between aging and culturedepartmental bulletin pape
The concept of the technology
Get PDFIn the argument about the concept of the technology, many people were arguing it about the
production technology. The production technology consists of the technologies that material
means used in the process of production has. However, the tool and machinery that use in
everyday life have each technology. Therefore, we must argue about the product technology
consisting of the technologies that all tools and machines have. I give the concept of the technology about the product technologydepartmental bulletin pape
Concepts of Evolutionary Theory and Biogeography ーThrough a Comparison of Darwin and Wallaceー
Get PDFThe existence of a global British ethos from the 18th century to the 19th century such as the
development of the philosophy of the European Enlightenment, the Industrial Revolution and
colonial expansion was established as the social background for the establishment of evolutionary biogeography. Darwin has denied creationism and catastrophic theory to develop uniformitarian theory and gradualism together with confirming global biodiversity. As a result, the surprising diversity of the species all over the world and the fact that species of living creature differ according to location even if the basic environment is the same became evident. This does
not conform with creationism whereby species must have been created in perfect compatibility
with the environment. Also catastrophic theory was considered to have been refuted by Lyell’s
uniformitarian theory.
Whilst creationism was being refuted 19th century, the elucidation of the process of dispersal
and divergence from a common progenitor in one original place was required in order to establish the successive temporal and spatial evolution of living things. The direction of research
into this kind of biogeography of the distribution of living things concurred with the biological
paradigm shift that was the proposal of evolutionary theory.
With these circumstances as a background, Darwin conceived the theory of evolution from
the consideration of the distribution of living things. Initially, Darwin thought that the individual variations of living things were caused by exposure to a new environment. “Geographical
isolation” was taken to be important as a principal component of this speciation and research
into the migration and diffusion of living things was conducted. However Darwin thought that
if there is sufficient time, and physical and ecological barriers are removed then a species will
spread throughout the world. Darwin initially considered the impact of a geographical barrier
with regards to speciation however he came to stress the mechanism of fortuitous transport
as the cause of this diffusion and geographical distribution. Furthermore through carrying out
observations and research into particles after his return to Great Britain, Darwin understood
the large quantity of variation in the natural world even in the same environment. In short, the
variation of living things occurs even without geographical or geological change.
Meanwhile in contrast to Darwin, Wallace spent his life considering the relationship between
evolution and geographical distribution in his theory, and continued to explain the influence
changes in the geographical factors of the environment have on the distribution of living things
and evolution. He stressed changes in the Earth’s crust such as upheaval and subsidence as
impacts had on the distribution and isolation of living things.
This is also reflected in the differences between Darwin’s and Wallace’s theories of evolution.
In Darwin’s Origin of Species, the main constituent of evolution is very much the bion. An individual in a species occupies various positions and locations in connecting with the ecosystem,
the individual proactively adapts to those conditions and variation is produced. At length, the
variation of each individual accumulates on average, the whole species diverges and new species are formed. In contrast, Wallace’s evolutionary theory states that the unit of evolution is
variation; only variations to adapt to changes in environmental conditions such as ensuring a
food supply occur ; and these evolve into a new independent species.
This is to say, Darwin’s theory of evolution recognised the diversity of the random changes
of many individuals.
Thereafter, Darwin’s theory of evolution was introduced to Germany by Haeckel and started
to spread. Biogeographical and ecological theory came to be introduced to geography by
Ratzel who was strongly influenced by Haeckel.
However Haeckel’s concept differed to that of Darwin in that it depended on orthogenesis.
Also although the biology of Haeckel broke down the concept of natural theology in Germany,
it was on the other hand, an organic monism that was strongly influenced by the ideology of
romanticism. The geography of Ratzel, which received this kind of ideology from Haeckel, can
be thought to be inclined towards a holistic theory of social organismdepartmental bulletin pape
The Discovery of <Private man> : A New Approach to Leviathan
Get PDFThomas Hobbes（1588~1679）was a revolutional thinker who criticized
the political philosophy of anciant time and middle age. According to Leviathan,
liberty of lacked in concept of premodern society. He
discovered as the key category of modern socety. At this
discovery he succeeded in breaking thorough old construction of
premodern society by using the category of replaced
.
Modern social contract theory was based on the concept of <private
man> who pursued reputation and interest in the market society.
Accordingly contract, commodity, exchange, property, possesion were basic
categories of the theory.
In my examination the social contract theory was based not on
preservation of life of human being, but on preservation of life of <private
man>.
Hobbes thought that built the sovereign states. Now we
can see that his concept of sovereign states are the parts of modern world
system in Wallersteinʼs sense.
But now we need the next world system in which the associated
individuals in the place of transform the modern world
system.
Leviathan showed the limit of modern world system by discovering the
category of .departmental bulletin pape
The Establishment of the Japanese Housing System in Japan : Prewar to Postwar Housing Policy
Get PDFThis paper aims to provide an overview of housing policy in Japan from
the prewar to postwar period. Industrialization and migration to
metropolitan areas and munitions factory districts since World War I
caused serious housing problems. The government attempted to resolve
this by providing houses and protecting tenants, but budget constraints
and shortage of building materials acted as deterrents for the government.
After World War II, there was a significant housing shortage. Through
various housing laws, the Japanese government provided housing through
the public and private sectors. These laws targeted upper-income, middleincome,
and low-income families and encouraged people to work hard to
climb the housing ladder. Subsequently, the housing industry expanded
given the need to provide housing within a short period. However, the
housing shortage was not resolved until the 1970 s due to urban migration
and a trend toward nuclear families, which led baby boomers to move to
the suburbs. Corporate welfare also played a significant role in the postwar
Japanese housing system by offering issued houses and loans to employees.
The share of the public sector is small and is shrinking as a sharp rise in
land prices deters the government from providing sufficient social housing.
Houses in the country outnumber households, housing construction has
continued. After the Nixon shock and the oil crisis, government policy has
aimed to stimulate the economy and expand domestic demand through tax
reductions. During the last four decades, the Japanese housing system has
been under pressure to adapt to market mechanism. The Japanese housing
system reveals a preference for newly built houses, commodification of lands
and houses, and the significant role of corporate welfare. In an aging
society, the number of vacant houses is increasing, but there are many
homeless people as well. Thus, there is a need for a new policy for decent
and affordable housing is required.departmental bulletin pape
Auditing Under COVID-１９ : Fact-Finding Survey by Interviews
Get PDFOn April 7, 2020, the government declared a state of emergency to seven
prefectures, including Tokyo and Osaka, as part of the government’s
countermeasures against COVID-19 infections. Following the declaration of
the state of emergency, many companies in Japan were forced to switch to
working from home. This also applies to Japanese audit corporations, and I
understand that audit partners and staffs have not been able to go to their
offices, nor visit the audit clients. As if in response to this, the Japanese
Institute of Certified Public Accountants released “Points to note on
Auditing Related to COVID-19 (Parts 1 to 6)” from March to June. The
International Auditing and Assurance Standards Council also published
several types of “Staff Alerts on Audit Practices”. Furthermore, in order to
deal with accounting problems under COVID-19, the Accounting Standards
Board of Japan has also published “The Concept of the Impact of COVID-
19 on Making Accounting Estimates.”
Under such circumstances, the year-end audit of the settlement of
accounts in March 2020 (2,362 of the listed companies) was conducted, and
how each audit corporation carries out the audit field works under the
environment.
Considering the above circumstances, I performed the fact-finding
survey by interviews against Big 4 accounting firms in Japan (EY
Shinnihon, Tohmatsu, Azusa, PwC Arata) and other large Japanese audit
corporations (Taiyo, Gyousei and Hibiki) with the cooperation of the Japan
Certified Public Accountants Association Osaka branch. Especially, I
interviewed how to perform the year-end audit for listed companies and
how to determine the reasonableness of accounting estimates by audit
clients.
The structure of this paper is as follows. Section 2 outlines the response
of regulators under COVID-19 and points to note in audits. After giving an
overview of the interview survey in Section 3, the results of the interview
survey will be presented and interpreted in Section 4. The final section,
Section 5, gives a summary of this article and prospects.departmental bulletin pape