Chiba Keizai University & College Academic Repository / 千葉経済大学・千葉経済大学短期大学部機関リポジトリ
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Practical skill guidance technology in the writing burush handwriting education"A calligraphy general statement"
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Comprehensive Income and The Concept of Capital Maintenance
Get PDF日本でも包括利益の計算・報告が制度化されることとなった。包括利益の要素である「その他の包括利益」の性質に関する研究は盛んに行われているが、包括利益という1つの利益数値の意義については研究が少ないように思われる。包括利益が"利益"であるならば、利益を計算する基礎となる資本維持概念があるはずである。本稿では、包括利益を計算する上での「維持すべき資本」を明らかにすることを目的としている。すでに制度化されているIASを題材に分析してみると、包括利益計算における「維持すべき資本」が期首における公正価値であることが明らかとなった。すなわち、これまで考えられてきた資本維持の類型にはない新しいタイプの資本維持概念なのである。departmental bulletin pape
IFRS and corporation accounting
Get PDFIt is an urgent and important problem how to adopt the IFRS to the present accounting system in our country. On this occasion, the most important matter seems to indicate a theoretical relation clearly between IFRS and Japanese corporation act especially through the historical observation on its accounting system. If the IFRS is to be adopted by domestic legal force only for the open and registered company, the fundamental reason for it should be clarified. Furthermove, the reason why the other enterprises are not under the application of that law should be explained logically. In this paper, the characteristics of these two accounting systems and a tendency to approach each other are going to be examined in terms of both calculation of divisible profit and the disclosure of management.KJ00006523041departmental bulletin pape
About the present condition and its directionality of the social welfare corporation
Get PDFThis paper presents the overview of business management and business contents about the social welfare corporation. After the introduction of The Care Insurance Code in April 2000, it became possible for many private corporations to enter the care welfare work. The social welfare work has been performed by the social welfare corporation conventionally. But an entry to the social welfare work of many private corporations and the expansion of the scale will bring a change for a role of the social welfare corporation. Therfore, it is necessary for the social welfare corporation to think about business organization and business contents for the future.KJ00006523042departmental bulletin pape
Hidesaburo Saito and Swinton's New Language Lessons
Get PDFThe purpose of this paper is to find out how Swinton's New Language Lessons exerted an influence upon English Conversation Grammar compiled by Hidesaburo Saito and published in 1893, at the early stages of English Education in Japan. The comparison of New Language Lessons with its Japanese translation by Saito reveals that there are certain parts in the original which turned out to be omitted in the translation and that a certain degree of similarity exists between this"missing portion"of the original and English Conversation Grammar by Saito.One possible explanation for this fact is that Saito may have derived an inspiration concerning the idea of analysis, that is, a systematic way to separate a sentence into its constituent elements, from New Language Lessons by Swinton. This finding should be of significance in view of the fact that Saito developed the idea of sentence analysis into one of the major principles in his later works.KJ00006523040departmental bulletin pape
Tenancy dispute in Chiba pref. of the 1920's.- Centering around the Isumi-gun Azuma-mura dispute -
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