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    日本における拡充された監査報告書の内容と特徴 : 国際的視点を取り入れて

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    This paper presents changes in the content of audit reports in Japan, analyzes their institutional background, and discusses how international factors have influenced them to clarify the points at which audit reports in Japan have evolved, as well as their content and characteristics. Limited studies have examined the changes in audit reports in Japan after World War II, particularly the content and characteristics of the 2018 Extended Auditors' Reports, presented in chronological order. This paper aims to fill that research gap.departmental bulletin pape

    Moral Judgments on Human vs. Robot Agents: The Role of a Humanitarian Reason

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    Solution-based assembly of titanium-based 2D materials for electronic applications

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    Ext modules over commutative rings

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    Hydrogen and triple-oxygen isotope effects of water adsorption on KGa-2 kaolinite with implications for pedological separation of soil water

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    A series of detailed, systematic experiments were conducted to determine hydrogen and triple-oxygen isotope effects of water adsorption on KGa-2 kaolinite from the Clay Mineral Society at 30 °C as a function of the relative vapor pressure (p/po). Both hydrogen and oxygen isotope fractionation factors between the adsorbed water and water vapor are smaller than those of the liquid water – water vapor (L-V) system even near the saturation. They gradually decrease with decreasing p/po, approaching the isotopic property of water vapor. The ratio of hydrogen to oxygen fractionation factors increases from that of the L-V system (8.0) with decreasing p/po. The exponent 17θ for the triple oxygen isotope system also deviates from that of L-V (0.529) up to 0.585 well above the high-temperature limit (0.5305). Our experimental results clearly demonstrate that the isotopic property of water confined in pores and adsorbed on the mineral surface differs significantly from that of bulk liquid water with wide-ranging implications for stable isotope tracers of soil waters in the terrestrial and extraterrestrial hydrological systems, including a new concept of the ‘pedological separation.’journal articl

    短期交換留学(NUPACE)日本語プログラム 2024年度

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