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    Endogenous Decision Timing of the Weight Placed on Competitor’s Profit Under Relative Performance Evaluation

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    This study examines relative performance evaluation by application of a delegation game in which a firm owner delegates management to a manager. In earlier relative performance evaluation studies, the timing of the owner’s weight placed on the competitor’s profit is given exogenously. By contrast, in this study, we endogenously assume the decision for relative performance evaluation. We show that two firms facing a duopoly make the earliest relative performance evaluation decisions under quantity competition. Although this result is not surprising, this study not only suggests the applicability of endogenous timing games in accounting research; the results might also provide a theory to explain why firms announce their earnings earlier.departmental bulletin pape

    The Coal Crisis in France and the Problem of Surplus Saar Coal

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    Social Workers in Senior High Schools: Realities and Challenges in Osaka

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    A growing number of children and adolescents encounter a variety of problems in their formative years such as family abuses, neglects, school bullying, and economic poverty. Their refusing to go to school is considered another social issue. To help address such challenges, school social workers provide social services at elementary and junior high schools. Yet, some students proceed to senior high school with their problems still unresolved. Because of this, the demands for school social workers and their services in senior high schools, as well, are on a rise. In order to grasp the needs for and actual utilizations of school social workers, we collected data from Osaka prefectural senior high schools and special-needs schools. The data show that 28.5% of these schools already use the services provided by school social workers and that 61.8% wish to utilize their services if possible. The findings suggest the need for increased budgeting for and securing of school social workers as resources at the high school level. The public-school administration should be aware of the urgent needs of social workers at senior high schools. The administration should more widely promote and employ school social workers and their services in senior high school settingsdepartmental bulletin pape

    目次47(1)

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    Brand Awareness of Travel Souvenirs: The Case of Chinese Tourists in Japan

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    Up until 2019, Japan has seen an increase in the number of foreign tourists; the number stood at 32 million in 2019. In fiscal 2019, the number of inbound tourists increased by 2.2% on a year-on-year basis. Travel consumption was valued at JPY4.81 trillion, which is primarily attributable to tourists from China. This study proposes a new viewpoint on the travel souvenir-related purchasing behavior of Chinese tourists in Japan. The purchase of a travel souvenir is typically a one-time purchase during a visit to a location. To increase the sales of travel souvenirs, it is important to promote repeat purchases. To ensure such purchases, it is necessary to create brand awareness and increase brand accessibility, so that the tourist can easily recall the brand name and place a repeat order even from their home location. This study focuses on Chinese tourists’ brand awareness. Attitude to the brand is constructed of three components: cognition, affect, and behavior. The attitude is affected by consumer involvement. This study developed a validation model and clarified how consumer involvement and Japan-visit experience affected the attitude to “Shiroikoibito,” the most popular travel souvenir. The used variables were brand commitment, product involvement, and purchasing involvement toward confectionery, and brand loyalty toward Japanese confectionery, age, Japan-visit experience, and the attitude toward Japanese confectionery brands. The results revealed the following. (1) “Shiroikoibito” was the most popular travel souvenir and the top of mind’s brand in Japanese confectionery. (2) Brand commitment had a positive impact on the three components of the attitude toward “Shiroikoibito.” (3) Brand loyalty toward Japanese confectionery had a positive impact on cognition and affect for “Shiroikoibito.” (4) Japan-visit experience had a negative impact on cognition and behavior for “Shiroikoibito.” (5) Age had a negative impact on the three components of the attitude toward “Shiroikoibito.”departmental bulletin pape

    Locke’s Concept of <Private Man> ーIn Relation to Appropriation by Labourー

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    After the Discovery of Hobbese’s concept of <Private Man>, Locke suceeded and developed it in Two Treatises of Government .In his theory, <Private Man> is located in the state of Nature which is distinguished from Hobbes’s meaning. According to him the state of Nature can be maintained without Government even in the stage of Civilization. This is a result of the category of ‘approproation by labour’. In his social contract theory,the necessity of Government comes from the guard of private property. The chief end of Civil Society is the preservation of Property. He also refered to the capitalist society in which the servant as a free man was a member of Civil Society. Because the Slave can not be considered as a menmber of it. The servant is the prototype of wage labourer. This suggests that Locke see the Civil Society can be a part of Capitalist Society on the difference between Slave Society and Modern Society. This also shows that Modern Society can be governed on a single principle of <Private Man>.departmental bulletin pape

    桃山学院教育大学教育実践研究第3号の発刊に当たって

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    研究紀要『エレノア』第3号発刊にあたって

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    departmental bulletin pape

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