Shikoku University Academic Repository / 四国大学機関リポジトリ
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The Security Situation in Brazil and its Social Background
Get PDFThe author lived in Sao Paulo, Brazil, with his family from April 2002 to March 2003. According to information issued by the Japanese Ministry of Foreign Affairs and in local newspaper reports, Sao Paulo is said to be a very dangerous city. These statements are also supported by statistical data. However, by paying enough attention to personal security, life in the city is not such a nerve-racking experience. Brazil has a series of socio-economic reasons for its high crime rate, and its security situation can be seen to be getting even worse. The Morals and ethics of the local people are important values that can help prevent people from committing a crime. In recent years, Japan also has been suffering from a rapid loss of public peace, and its crime rate has reached higher levels than ever. From a Brazilian point of view, Japanese people seem to have little experience regarding this issue. Now, Japan should learn from Brazil in order to control the increasing crime rate and recover its public peace.19KJ00004243016研究ノートGENERAL STUDYjournal articl
Re-Investigation Concerning the Summation of Profit and Loss of the Current Value Accounting
Get PDFIn March 2001, the current value accounting of derivative was introduced, and it targets on valuable securities, derivative trading in current value appraisal. Only after the burst of Bubble Economy, when many companies went bankrupted, it was exposed that a great number of companies had liabilities in excess of assets. This was due to the fact that there existed many hidden loss which was not included in a balance sheet. One of the aims at introducing current value accounting is to eliminate ambiguity that a balance sheet does not state, and to correctly disclose the asset of the company. In other words, it is supposed that the Current Value Accounting was aimed at providing the information that enables the investors and the parties concerned to judge such as "a company that is on the verge of collapse" or "a company in collapse". According to studies of current value accounting and price fluctuation accounting that have been done since old days, the situation where appraisal profit occurs is comparatively more remarked. There seemed to be more arguments on the cases in which the value of possessed assets rises, the current price exceeds acquired cost, and the difference between those two emerges as a profit. In other words, the studies mainly been done under the economic environment namely inflation. However, this time, the current value accounting required in our country is the one, which is required in a totally opposite economic envirorment to inflation, namely deflation. In this regard, the studies were in a different situation from previous studies of current value accounting. In the previous studies on current value accounting, the accounting transactions both in the case of inflation and deflation were considered. However there seemed to be little studies on the case in which the current value accounting is introduced in the time of deflation since the need in introducing it often appears in the time of inflation. As stated above, the current value accounting in our country was introduced in the time of deflation. Therefore, the introduction was under bad situations where stock prices decrease, the appraisal loss of derivative occurs while the assets such as lands, buildings, and credits lose their values. In this paper, re-investigation of the current value accounting carried out in our country is done. The points in which re-investigation takes place are firstly, if the appraisal standards of valuable securities by the purposes of possession was done properly, and secondly if it was appropriate that the result of the appraisal was placed on financial reports as forms of adding up to a statement of profit and loss, and a change of a balance sheet price. The re-investigation is carried out based on these two points. Additionally, the corporate ways of reacting to these 2 matters is investigated. By investigating this, it shall be possible to verify whether the effects of introducing current value accounting expected initially was realized or not.9KJ00004243006研究論文GENERAL STUDYjournal articl
Convergence of the Modified Eigenvalues of the p-Laplacian
Get PDFIn a previous paper [4] we proved that the first eigenvalues of the p-Lapalacian on manifold M＼B_ε converge to zero as _ε tends to zero. In this paper we prove that the modified higher eigenvalues of the p-Laplacian on manifold M＼B_ε converge to the modified eigenvalues of that on manifold M.10KJ00004243007研究論文GENERAL STUDYjournal articl
A Study of Special Nursing Homes for the Elderly based on Long-term Care Insurance System : The Commencement of Demolition
Get PDFIn this paper, I would like to focus on special nursing homes for the elderly, to discuss the commencement of demolition which was carried out suddenly by an administration initiative in February of this year (2003), and to discuss the change from community to institutional welfare, and the future of special nursing homes for the elderly. Since the peak of aging is predicted to occur in 2025, these institutions will be superannuated gradually for about twenty years, and it will stop being equal to use someday, although the country has advanced construction of special nursing homes for the elderly using a large amount of tax revenues. Under these circumstances, "new style special nursing homes" and the "local adhesion, small scale and various functions type residences" were announced from the Ministry of Health, Labor and Welfare. Furthermore, the Ministry of Health, Labor and Welfare proclaimed an exclusion of medical rooms etc. from the institutional standards suddenly.18KJ00004243015研究ノートGENERAL STUDYjournal articl
A Consideration of a New Deployment of Improvement Activities
Get PDFIn Japanese companies after the bubble economy collapse, personnel reduction progressed, and small-group employee activities and proposal activities stagnated. Consequently, problemsolving capacity in manufacturing and service declined in many organizations. However, it is thought that the concern about improvement activities has increased in recent years. This is because the necessity for improvement activities which are involved in continual improvement are considered important by the 2000 edition of ISO 9001. I review improvement activities by considering the spread of cellular manufacturing systems, the formation of knowledge labor, and the spread of ISOs, and consider future methods concretely in this paper.12KJ00004243009研究論文GENERAL STUDYjournal articl
Some Considerations on the Punishments for the Infanticide in Ch'ing Dynasty
Get PDFSome specialists on Chinese history of law systems admit the existence of the regulations for the infanticide punishments in the eras of the Sung dynasty and the Yuan dynasty. However, any evidence of their existence is not recognized in the lu (rules) of the Ming and Ch'ing dynasties. This paper aims to shed light on the following points : (1) in the Ch'ing dynasty era, the punishment regulations applied to the cases in which grandparents or parents commit homicide for their offsprings make up the non-existing punishment regulations for the infanticide, (2) very few cases of the actual punishments are found ; (3) the government wished to declare that the infanticide is flagrantly immoral. Actually the government hesitated to enforce even the moderate forms of regulations for the crime. The reason is that people could not help committing the infanticide in the misery of extreme poverty. Law enforcement officers who knew the situation were inclined to tolerate the deeds ; (4) the government frequently declared the enforcement of the punishment regulations, however in reality it was rarely implemented.7KJ00004243004研究論文GENERAL STUDYjournal articl
Building the 3rd Generation Campus Information Network of Shikoku University
Get PDFIn this research, we built a campus information network for Shikoku University that is called 'SUCCESS-III'. SUCCESS-III is the third generation campus network of Shikoku University. It is a high speed network that adopted Gigabit Ethernet technology, and it has double core networks. SUCCESS-III was constructed as a network that had adjusted for the broadband network generation, and it has high availability. In this paper, first of all, we explain a problem of previous campus information network that was called 'SUCCESS-II '. Next, we explain the design policy of SUCCESS-III, and we show the configuration of SUCCESS-III. After that, we explain the experimental usage and the result. Finally, we conclude it.11KJ00004243008研究論文GENERAL STUDYjournal articl
Coupling System of Chaotic Circuits Using Ring Oscillators
Get PDFChaotic circuits have an extensive possibility for engineering applications which have been investigated by many researchers passionately for the past 20 years. In order to realize these applications, chaotic circuit integration is a necessary. In this paper, a chaotic circuit using two ring oscillators and its coupling system are proposed A chaotic circuit using two ring oscillators is suitable for intergated circuits. Therefore, a coupling system is considered for this application. Chaotic phenomena generated by the proposed circuit are investigated. The exact solutions are derived, the Lyapunov exponents are calculated and the bifuractions scenario is explained. Additionally, the coupling system is investigated. Several interesting phenomena are observed.13KJ00004243010研究論文GENERAL STUDYjournal articl
The effect of cash flow statements
Get PDFAs of the business year started April 1, in 2000, it became compulsory to prepare cash flow statements and make them public in Japan. This step can be considered as a harmonization with international accounting standards, which is necessary for the Accounting Big Bang. However, mechanisms that cash flow statements possess by nature are far more important than the harmonization. In this paper, the writer states how cash flow statements are introduced in the Japanese accounting system and the mechanism to understand corporate solvency and safety by utilizing cash flow statements. Then, he expresses the importance of foreseeing the financial risks of Japanese companies promptly under the present depression by analyzing cash flow statements for the sake of hedging those risks.6KJ00000203022研究論文GENERAL STUDYjournal articl
The future of the local autonomy and the democracy by development of the electronic government
Get PDFRecently, the motion which is going to build the electronic government in many countries including Asia and Western Europe is developing actively. Thus, many countries are searching for ways to support efficient management of firms and enhance their competitiveness. Electronic government is a new paradigm of administrative system to properly deal with environmental changes surrounding governments. Therefore, it is the essential model of government in the future, one in which administrative operation is redesigned and administrative services are enhanced by means of information infrastructure technologies, improving the quality of life of the public and further realizing democracy.10KJ00000203026研究論文GENERAL STUDYjournal articl