Soka University Repository / 創価大学機関リポジトリ
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    Consideration when is subject to Duty of Leasehold Rights in Family Corporation. -A view of the order for Enforcement of the Corporation Tax Act, Article 137,and Treatment of notice of the ground rent that is evaluated correctly.-

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    我が国における借地権課税制度は、借地権の設定から解除までの一連の取引を各税法によって規定されておりその取扱いに差異が生じている。特に借地権の設定時に借地人が地主に対して権利金の支払いに代えて適法とされた地代を設定した場合において、時の経過による地価の上昇により地代が低いとされた場合には借地人に対して権利金の認定課税が発生する余地が生まれることや相続時における借地権及び底地部分の評価にも影響を及ぼすこととなる。そこで本稿では、法令137 条及び相当地代通達の適用に関する問題点を裁判例等から検討、解決策について考察したものである。departmental bulletin pape

    GRASSROOTS HUMAN RIGHTS CULTURE IN BRAZIL: MARIELLE FRANCO’S CASE STUDY

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    How to cultivate a human rights culture? This article addresses this question analyzing the case study of Marielle Franco, a murdered Brazilian legislator and human rights defender. Through looking at the grassroots movements in the favelas of Brazil, this research proposes a dialogue between International Human Rights Law and Peace Studies. The article debates a new comprehension of human rights culture, based on Herrera Flores’ critical theory of human rights and in analogy to Galtung’s triangle of peace. The main focus is the qualitative analysis, based on Marielle Franco’s case study, and semi-structured interviews with five activists who work in the Brazilian favelas of Rio de Janeiro. This study indicates the existence of a human rights culture as part of a grassroots movements in Brazil, highlighting the importance of nurturing such a culture. To do so, protecting human rights defenders is the most urgent step, as Marielle Franco’s case study demonstrates. Creating a culture of human rights is part of a joint effort against direct and structural violence, one that needs both top-down and bottom-up efforts working simultaneously. The article concludes by providing discussions around human rights discourses and practices, as well as suggestions for future policies and research.departmental bulletin pape

    ヒューマングライコームプロジェクト特別シンポジウム参加報告

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    トーゴーの日シンポジウム2021参加報告

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    Life Rhythm/Sleep Rhythm and Sleep/Mental Health on A University Students of Nursing during COVID-19 Pandemic

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    【目的】コロナ禍の自粛生活におけるA 大学看護学部生の生活リズム・睡眠リズム、睡眠状態・精神状態 の実態を明らかにする。【方法】生活リズム・睡眠リズム・ストレスの強さが変化したかの質問、PSQI-J、UPI を使用しWeb アンケートを実施した。83 名が回答した(回収率25.9%)。データを記述統計、カイ2乗検定、Mann-Whitney のU 検定で分析した。【結果】生活リズムの変化を85.5%、睡眠リズムの変化を84.3%、ストレスの強さの変化を69.9%の学生が感じた。睡眠障害が66.3%、精神的問題が13.3%の学生にみられた。睡眠リズムが変化したと感じた群ほどPSQIG・UPI 得点が高く、ストレスが強くなったと感じた群ほどUPI 得点が高かった。【考察】睡眠リズムの変化と睡眠状態の悪化、精神状態の悪化に関連性があると推察された。ストレスの強さの変化と精神状態の悪化に関連性があると推察された。departmental bulletin pape

    Bulletin of Plankton Eco-Engineering Research No.2

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    Improvement of the extraction of DNA from single copepod samples and the effect of formalin fixation time on the PCR amplification of a mitochondrial gene

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    Considerable skill is required to identify copepods at the species level based on their morphological characteristics. However, DNA analysis does not require advanced microscopy techniques and provides objective data on the phylogenetic relationships between samples. Therefore, DNA analysis is useful as an alternative method for taxonomic studies of copepods. The lysis buffer method by Lee & Frost (2002) is a simple protocol for extracting DNA from single copepod samples. In this method, a fixative, such as formalin, is first replaced with ethanol and a buffer solution. Then, the copepod sample is lysed in the lysis buffer containing a proteolytic enzyme. Thus far, we have conducted DNA extraction of single copepod samples using this method and performed gene amplification by PCR. However, due to the low success rate of PCR amplification, genetic data could not be obtained for approximately 50% of the formalin-fixed samples. In this study, we improved the lysis buffer method with the aim of enhancing the success rate of DNA extraction and PCR amplification from single copepod samples. In addition, the effect of formalin fixation time on PCR amplification was also examined. Zooplankton samples were collected from Manazuru Port, Sagami Bay on September 14, 2017, using a plankton net with a mesh size of 180 μm and fixed with 5% neutralized formalin-seawater. Adult females of the calanoid copepod Acartia japonica were selected from these samples and stored individually in ethanol. DNA was extracted from these copepods via a modified ethanol removal method, with adjustments made to the dilution of the lysis buffer, and incubation time. The mitochondrial cytochrome b gene was amplified from these DNA samples by PCR. When the concentration of the PCR product was 20 ng μL-1 or more, PCR amplification was considered to be successful. Based on the conditions optimized by the above studies, the effect of the formalin fixation time on the PCR amplification of copepods was also investigated. A higher success rate was obtained when natural drying or vacuum drying was performed to remove ethanol during DNA extraction rather than removal by pipetting. Since there was no significant difference between the results of natural drying and vacuum drying, natural drying, which is easier to perform, was selected as the optimum method. We also confirmed that a high success rate was maintained without diluting the lysis buffer after the inactivation of proteolytic enzyme. Regarding the incubation time for lysis, changing from the conventional 60 minutes to 30 minutes did not result in a significant decrease in the success rate of PCR amplification. Thus, the success rate of PCR increased to approximately 90%. Additionally, compared with the conventional lysis buffer method, the number of steps was reduced by half, and the required time was shortened from 1.5 hours to approximately 50 minutes. Furthermore, we confirmed that this improved lysis buffer method can be applied to single cells of small protozoa such as flagellates and ciliates. The effect of formalin fixation time on PCR amplification of the mitochondrial cytochrome b gene after DNA extraction via this improved lysis buffer method was investigated. As expected, the success rate of PCR amplification decreased with the formalin fixation time. However, when the fixation period was within 1 month, PCR products with a concentration of more than 20 ng μL-1 were obtained in 95% of the individual copepod samples. Furthermore, even after 3 months, similar concentrations of PCR product were obtained in 80% of individuals. Genetic analysis of small zooplankton is increasingly important not only in taxonomy but also for biodiversity and phylogeographic studies. The data presented in this study will be very important and useful in such studies.departmental bulletin pape

    『創価法学』第52巻1号全文

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    departmental bulletin pape

    代表的古典の『不思議の国のアリス』と現代の『ハリー・ポッター』に見る空間メタファーの働き

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    departmental bulletin pape

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