Kansai University: KUIS-MAPS / 関西国際大学機関リポジトリ
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New Accounting Standards for Public Interest Corporations
Get PDFP(論文)公益法人を取り巻く社会的及び経済的環境が著しく変化したことから,公益法人会計基準が約20年ぶりに改正されることになった。今回,会計基準の改正にあって,公益法人会計基準検討会から『公益法人会計基準の見直しに関する論点の整理(『中間報告』)』が公表され,新基準の方向性が示されたが,新基準はその方向性からやや後退した内容となっている。本稿では,この『中間報告』から後退した項目を中心に,新基準の今後の課題について取り上げた。New accounting standards for public interest corporations were decided in October 2004 (and applied from April 1st in 2006). Although an "Enumeration of arguments concerning a review of accounting standards for public interest corporations (Interim Report)" was published in December 2001 before these accounting standards were decided, all items which were proposed with this report weren't reflected in these accounting stndards. In this paper, I would like to examine these accounting standards.departmental bulletin pape
Support activities in the campus counseling room to students with high-functioning pervasive developmental disorder: significance of friendship for students with Asperger syndrome
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Supporting Methods for Service Design in Recreation and Sports I : A Concept of New Services and a Review of the Methods
Get PDFP(論文)本論文では,最初に,新サービス開発(NSD)の起点であり戦略となる新しいサービスの概念を明らかにした。次いでNSD全体の基本的過程を示した上で,サービス企画の範囲を規定した。そして,アイデアの生成,アイデアの選別,コンセプト開発というサービス企画の各段階において,適用可能な手法を概説した。具体的には,特にレクリエーション分野での活用が期待できる手法として,創造的発想法,TRIZ,リードユーザー手法,ブループリンティング,コンジョイント分析,カスタマー・ジャーニー・マッピングなどを取り上げた。そして最後に,目標とする新サービスの各タイプに対する適用可能性に応じて,これら企画支援手法の分類を試みた。Firstly, this paper defined a concept of new services : a starting point and a key strategy for new service development (NSD). Secondly, the seven stages of the whole NSD process were conceptualized, and the scope of new service design was specified by the first four stages. Then, the methods applicable to each stage in new service design were reviewed. They included traditional idea generation techniques (brainstorming, system analogy, etc.), TRIZ, blueprinting, the lead user method, conjoint analysis, and customer journey mapping that are expected to be used for new service design of recreation and sports. Lastly, these methods were classified according to applicability to the two types of new services, radical innovation and incremental innovation.departmental bulletin pape
The case study on the curriculum reforms in the 1920s China: Dalton plan and project method
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