Soka University Repository / 創価大学機関リポジトリ
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A Study on Accumulated Earnings Tax
Get PDF少数に支配された法人では「利益を内部に留保して、法人税率よりも高い所得税の段階税率の適用を回避する」1ことが可能となる。そこで法第67 条の留保金課税制度では、少数に支配された一定の法人を対象に、その法人の一定額を超える留保額に課税することで不当な内部留保に対処している。
現在はその対象を一定規模の同族会社に限定し、留保控除額を超える部分にのみ課税される。しかし、本来、内部留保の性質は法人ごとに様々であり、その不当性を客観的基準により一律に判断することは難しい。つまり、同族会社のような少数に支配された法人だけが不当留保を行いうるのか、また、内部留保の不当性を留保控除額という一律の基準で判断できるのかどうか、という疑問が生じる。
本稿では、本制度の目的及び各基準の設定根拠を改めて整理し、現行基準と照らし合わせることでその妥当性に対する一考察を行った。departmental bulletin pape
How Students Regain their Willingness to Study English: Based on a Questionnaire Survey of Japanese Students
Get PDFSeveral investigations have explored the processes of Japanese undergraduates regaining their willingness to study English. Remotivation is the process of regaining willingness to learn English.Nevertheless, earlier researchers have targeted only one student (Kominato, 2019; Mitsugi, 2019;Mitsugi, 2020). Thus, this study targeted added number of Japanese undergraduates. The author assessed their thoughts about what is needed for Japanese undergraduates to regain their drive to learn English. Until now, only Akay (2017) has analyzed students’ perspectives about how teachers should instruct English to facilitate students’ remotivation. Therefore, this investigation probed into undergraduates’ views on what professors should do to facilitate remotivation. In total, 47 students who have regained their motivation to learn English answered a survey. The questionnaire encompassed two open-ended questions as follows: (a) What do you think students should do to regain their impetus to study English? (b) What do you think professors should do to help students regain their eagerness to learn English? The responses to the open-ended questions were analyzed using Keyword Analysis. One student claimed that professors should continue encouraging students and believe that their English skills will improve. Two students suggested that students should regain confidence in their English proficiencies. They need to regain confidence through small steps; for instance, memorizing English words. Previous studies have not inquired into students’ views on what is needed for regaining motivation to learn English (Kominato, 2019; Mitsugi, 2020). This study will evaluate students’ interpretations about what is requisite for Japanese undergraduates to regain their will to learn English.departmental bulletin pape
Theoretical Study on Career Education for Disabled Children in Korea
Get PDFキャリア教育は小学校段階から教育課程の発達段階に基づいて、早い時期から迅速に実施する必要がある。生徒にとって進路教育とキャリア教育間の相互作用により、個人に即した特色ある人生を実現するための力を育てる教育が必要である。
韓国におけるキャリア教育の新しい教育計画として、「創意的体験活動」と「自由学年 」の２つが、主として実践されている。韓国のキャリア教育は障害を持つ生徒が社会に出て社会構成員としての役割を果たし、自己開発や幸福な生活を送ることに焦点を当て、「転換教育」（学習中心教育から職業中心教育への転換）をはじめ、進路や職業教育の充実のためのサービスとプログラムを展開している。したがって、生徒が社会に円滑に適応できるような教育プログラム及びそれを実践できるシステム作り、そして家庭・地域との連携かつ体験的学習の重要性が強調されている。departmental bulletin pape
Surface distribution of Noctiluca scintillans in the upper Gulf of Thailand in summer
Get PDFDistribution of Noctiluca scintillans, nutrients and chlorophyll a at the surface was investigated in the upper Gulf of Thailand in summer. Observation was made along two longitudinal lines across the inner gulf during the southwest monsoon period. Significantly high chlorophyll a was observed at stations on the northern line compared to the southern line, and the highest abundance was located in the eastern part of the line. This was accompanied by significantly elevated nitrate in the eastern part. Higher abundance of N. scintillans cells was observed also along the northern line, and its maximum occurred in the eastern part. The high abundance of both chlorophyll a and N. scintillans in the northeastern part of the study area supports Sriwoon et al. (2008) who showed a build-up of N. scintillans and phytoplankton biomass in the northeastern part of the upper gulf, where surface water circulation alters according to the monsoon cycle: the southwest monsoon induces a clockwise circulation from the west to the
east, and the northeast monsoon develops a counterclockwise circulation. Sriwoon et al (2008)
concluded that the southwest monsoon circulation produces a favorable condition for growth of
N. scintillans in the northeast part of the upper gulf. In the present study a significant correlation
was found among nitrate, chlorophyll a and abundance of N. scintillans, suggesting phytoplankton
abundance supported by high nitrate availability served as prey for N. scintillans. This inference
is compatible with findings of Sriwoon et al. (2008).departmental bulletin pape
Research trends in carotenoids from microalgae and measurement of its antioxidant capacity
Get PDFIn recent years, the demand for phytochemicals has increased due to rising global health awareness. Among phytochemicals, carotenoids such as astaxanthin and β-carotene can detoxify singlet oxygen, one of the reactive oxygen species (ROS), and are effective in preventing human diseases such as cancer, cardiovascular problems, atherosclerosis. Because animals, including humans, are unable to produce carotenoids, they must ingest them from vegetables and fruits to protect their bodies from singlet oxygen oxidation. Some microalgae grow faster than other plants and can accumulate carotenoids in much higher concentrations in vivo. To date, approximately 200 different carotenoids have been identified in microalgae. Therefore, as an important source of natural carotenoids, these microalgae have been mass produced and used in supplements and cosmetics. However, the number of species actually used for commercial applications is still limited mainly to Hematococcus and Dunaliella.
Conventionally, comparison and evaluation of microalgae accumulating carotenoids have been conducted by measuring the concentration of each of the various carotenoids in biomass by high-performance liquid chromatography (HPLC). However, it was not possible to evaluate the antioxidant capacity of carotenoids in the target microalgae to determine antioxidant intake for comparison with other microalgae biomass. This is because it is not practical to quantify the type, content, and antioxidant capacity of all the various carotenoids in microalgae to obtain a total antioxidant capacity. In addition, it is not possible to analyze all carotenoids by HPLC because only a small number of carotenoids are commercially available as standards and some are unknown. Phenols, which is considered the two major antioxidants together with cartenoids, can be measured for total antioxidant capacity by the DPPH and ORAC methods. However, these methods cannot be applied to carotenoids, which have a different antioxidant mechanism. Although knowledge of the antioxidant capacity of carotenoids in microalgae is desired, techniques to measure it remain limited.
Based on the above background, the singlet oxygen absorption capacity (SOAC) method was finally developed in 2010. In this method, a singlet oxygen generator (endoperoxide solution)and 2,5-Diphenyl-3,4-benzofuran (DPBF) solution are added to carotenoids samples and the decay rate of DPBF is used to evaluate the antioxidant capacity of the sample. Therefore, if the SOAC method can be applied to microalgae, the antioxidant capacity of all carotenoids in microalgae
biomass can be quantified as SOAC values. The SOAC method also allows many samples to be analyzed at once using microplates. This can be useful for screening useful strains that accumulate high amounts of carotenoids. However, the SOAC method has not yet been applied to microalgae. Optimization of analytical processes, including the extraction of carotenoids from algae, is required as an immediate research priority.departmental bulletin pape
The Use of Economics in The System of Soka (Value-Creation) Pedagogy
Get PDF小論は牧口価値論研究の第1 歩である。これまでの拙稿の研究経過と研究成果を振り返るところから始めたい。この機会に、その拙稿のいくつかの追加と修正も注記したい。創価の経済学徒（創価大学経済学部出身者）として、かつて『創価教育学体系』第2 巻第3 編「価値論」（1931年）だけは読んでいた。いよいよ牧口価値論研究に取りかかる段になって念のために『牧口常三郎全集』（以下『全集』と略記）全10巻を読んでみた2 ）。経済学徒としていくつもの衝撃を受けた。まず『人生地理学』（2：243 ─ 337 以下『全集』からの引用は巻数と頁数のみ記す。牧口1908：740 ─ 872）には多くの経済学書・経済書が利用されている。経済思想が満載である。そこで『人生地理学』の経済思想に関して、ひとまず牧口の初期経済思想として坂本（2019、2020 c）3 ）にまとめてみた。しかし明治期の経済史はひじょうに難解であり暗礁に乗り上げてしまった。『人生地理学』研究はひとまず継続案件とし、次に創価教育学へと至る学習経済論について牧口の中期思想として坂本（2021）4 ）にまとめてみた。そしていよいよ今回から『創価教育学体系』を取り上げることにした。departmental bulletin pape
Wisdom to Overcome in the Era of Global Crisis of Novel Coronavirus
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Research of Buddhist Temple Law Concerning Debt in Early Modern Japan ―Specific examples of Buddhist Temple's Debt―
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Desirable support and attitudes of early childhood teachers involvedin production play for2-year-old children ─Focusing on free play scenes─
Get PDF本稿の目的は、すべての子どもが「よく生きようとする」力をもつと認める保育における、2歳児の製作遊びに関わる保育者の望ましい援助や態度の検討である。本稿の前半では、製作遊びに用いられる素材の特徴について素材の定義、素材の特性、製作遊びから展開するその他の遊び、及び製作遊びに見られる保育者の関わりに分類し先行研究をまとめた。本稿の後半では、日常的観察法と二人称的アプローチに基づくエピソード記録法を併用した事例を取り上げ⑴保育者と子どもがイメージを合致させるやり取り、⑵作りたいものに対する子どもの思い、⑶具体的な保育者の援助と態度、について内容を抽出して考察を行い、⑴製作遊びにおいては、子どもが自身の発想を具現化する道筋を構想する上で保育者の援助が必要になるため、子どもと保育者のやり取りが重要になる、⑵子どもにとって製作遊びを通して表現することは子ども自身の経験を相手に伝える手段となり得る、⑶保育者の援助は製作上必要な「手」として表れ、かつ保育者と子どもの情動の交流が子どもの集中力や意欲を持続させる一助となるとすれば保育者の態度も要点となることが示唆された。departmental bulletin pape