Shikoku University Academic Repository / 四国大学機関リポジトリ
Not a member yet
686 research outputs found
Sort by
On a New Graph Invariant by Y.Colin de Verdiere
Get PDFIn this note we introduce a new invariant for a graph defined by Y. Colin de Verdiere. This invariant μ(G) has the property that a graph G is planer if and only if μ(G) ≤ 3. μ(G) chararacterize the planer graph. Here the graph is said to be planer if it can be embedded in the plane without its edge crossing.11KJ00000203013研究ノートTECHNICAL STUDYjournal articl
The transaction of the family in the tax system
Get PDFExemption for spouse and special exemption for spouse are at issues in respect of equity on tax burden, according as a view of family undergo changes. In this context, the purpose of this study is to search for directions of exemption for spouse and special exemption for spouse.10KJ00000203012研究ノートTECHNICAL STUDYjournal articl
The Prospects and Problems in the Decentralization Systems of the People's Republic of China
No full text8KJ00000640403研究ノートTECHNICAL STUDYjournal articl
The Study on the Characteristics and Problems of the Municipal Fixed Property Tax System
Get PDFAs Report on Japanese Taxation by Shoup Mission, municipal fixed property tax holds a key post in the source of revenue of local level. Municipal fixed property tax is not a personal exemption but an property tax in the present municipal fixed property tax system. It is difficult to take one, because property tax theory and profit tax theory leave much to be desired. But under the present circumstances, municipal fixed property tax is characterized by property tax according to the precedent.9KJ00000203011研究ノートTECHNICAL STUDYjournal articl
Proposal of Reliability Enhancement Activities on the Network
Get PDFIt is increasingly advancing that our modern social life has been closely dependent upon reliability of information network. One of the network is Internet in addition to it, mobile telecommunication has been dramatically expanding, using this service, we are able to personally communicate "with anybody, at anytime and anywhere". These network facilities proposes us remarkable conveniences to our modern social life, but on the other hand, these conveniences ironically disclose unexpected vulnerability and it brought us significant impact to our society. This paper presents reliability enhancement activities in telecommunication network that is one of the largest system has ever been created. After, I overview advanced NRSC (Network Reliability Steering Commitee) activities in the USA and proposal of study commitee organized Ministry Post and Telecommunication in Japan, then propose several new activities in Japan , considering the role of REAJ (Reliebility Engineering Asociation in Japan).2KJ00000203006研究論文GENERAL STUDYjournal articl
Study of Quasiperiodic Solutions to Nonlinear Oscillations
Get PDFWe are concerned with the existence and uniqueness of the quasiperiodic solution to Duffing type equation. Our theorems make us to verify the existence and uniqueness of an exact quasiperiodic solution and know the error bound of approximation to the exact quasiperiodic solution.4KJ00000202993研究論文GENERAL STUDYjournal articl
Historical Setting of Interest Cost Issues : The Growth and Management of Modern Industrial Enterprise
Get PDFThe question of whether interest should be included in manufacturing costs as an overhead cost was discussed during the first twenty years of this century. This paper studies the historical background of interest cost issue in the growth and management of modern industrial enterprise in the United States of America.8KJ00000202984研究論文GENERAL STUDYjournal articl
Some Considerations on the Tripartite Composition of the Labor Relations Committee in Japan
Get PDFOne of the most distinguishing characteristics of the Labor Relations Committee in Japan is its unique committee-member composition. The membership has an equal number of representatives from labor, management and the public interest. This paper focuses on this unusual trait and aims to shed light on the significance and formation of the Labor Relations Committee while taking into consideration the multiple influences of corresponding foreign arbitration systems and their pre-war Japanese counterparts.9KJ00000202998研究論文GENERAL STUDYjournal articl
THE CURRENT AND PROBLEM OF PERFORMANCE MEASUREMENT
Get PDFThe executive (fox) seizing great power with his accomplice (bear) and desires to keep on seizing his power is beginning to adopt performance measurement. Performance measurement is a means of the administrative reform. What will be the results when those have no intention of carrying out the administrative reform attempt to introduce performance measurement? It means no more than a ornament in Japan where have no idea for the administrative reform in making plans to carry out performance measurement.11KJ00000203000研究ノートTECHNICAL STUDYjournal articl
Traditional Cost Accounting and Activity-Based Costing
Get PDFSince the mid-1980, Activity-Based Costing Systems have been implemented into the manufacturing industries in place of obsolete Traditional Cost Accounting Systems in the U. S. A. This article studies the reasons why traditional cost accounting systems went out-of date and ABCSs have been advocated. An important defect of traditional cost accounting systems was already pointed out in the 1910s. Many people (academics and practitioners) made an effort to improve the traditional cost accounting systems but did not succeed, because their proposals needed much more cost than benefit manufacturing companies could get when they installed a new method. Today ABCSs are advocated especially for multi-product-manufacturing companies as most modern cost systems. It is due to an eye-opening progress of information technologies that the proposal of ABC system is made feasible.7KJ00000202996研究論文GENERAL STUDYjournal articl