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のれんの会計⽅法
Full text linkThis paper provides a systematic examination of the controversy surrounding the accounting treatment of goodwill and elucidates both the reasons for the protracted absence of consensus and the fundamental issues that underpin this enduring debate. The controversy over goodwill accounting could be traced back at least to 1882, and a wide variety of arguments has continued to evolve to the present day. This study clarifies the following points. First, the long-standing controversy has repeatedly revolved around whether the amortization of goodwill should be regarded as a charge against capital or as an expense against income. Second, by contrast, the debates that have taken place since the 2000s proceed on the premise that the cost of goodwill is, in substance, an expense. What is being discussed in this more recent period is the issue of how that expense should be allocated over time, nor an argument regarding the distinction between capital and income.departmental bulletin pape
Elucidation of a novel mechanism of peritoneal dissemination and platinum resistance of ovarian cancer by tumor-associated fibrosis (TAF) : Cancer, Fibrosis and Women’s Health Care
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韓国における憲法裁判の特性たる「政治性」と裁判官の役割としての「賢者性」 : 司法活動に対する「法と政治」の峻別論を中心として
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Perioperative decline in isometric knee extension force is a predictor of unplanned readmission within 1 year in patients with colorectal cancer
No full textIntroduction: Exploring the relationship between perioperative physical function and unplanned readmission (UR) in patients with colorectal cancer (CRC) can aid in rehabilitation interventions. In this study, we aimed to determine whether perioperative physical function is associated with UR within 1 year in patients with CRC. Materials and methods: This retrospective cohort study included 155 consecutive patients with CRC who underwent surgery. The outcome was UR within 1 year. Physical function was evaluated through isometric knee extension force (IKEF) and 6-min walk distance. Additionally, the decline ratio of physical function was calculated using the following formula: the decline ratio (%) = ([before discharge - before surgery]/before surgery) × 100. The propensity score-matching strategy was used to adjust for confounders in the relationship between perioperative physical function and UR. Subsequently, the association between perioperative physical function and UR was assessed using the log-lank test and Cox proportional hazards model analysis. Results: Of 155 patients, 120 were included in the analysis. A significant difference in the decline ratio of IKEF was observed between patients with and without UR (p = 0.007). After propensity score-matching, 52 patients were matched. In matched patients, the decline in IKEF (decline ratio of IKEF ≤ −18.8 %) was significantly correlated with UR in the log-rank test (p = 0.003) and Cox proportional hazards model analysis (hazard ratio, 9.26; 95 % confidence interval, 1.15, 74.12; p = 0.035). Conclusion: A decline in IKEF was associated with UR within 1 year in patients with CRC.journal articl
THE RIGHT TO SILENCE AND THE ADMISSIBILITY OF CONFESSION: A COMPARATIVE LEGAL STUDY AND LESSONS FOR VIETNAM
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