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Improvement of thermal insulation properties of steel shutters of a factory ：To prevent dew condensation on metal components’ surfaces
Get PDFIn this study an ability to improve thermal insulation properties of steel shutters installed at factories was considered.At the first stage heat transmission coefficient of a steel shutter with inward air layer constructed using thin vinyl sheet, were calculated with measured data of air temperatures in and around a steel storeroom and amount of heat flow.And also the effect of inward air layer to prevent the dew condensation on metal components’ surfaces in a factory was verified with measured data of winter thermal environment
トヨタ自動車株式会社と日産自動車株式会社が 取り組むデザイン戦略の共通点と相違点に関する研究
Get PDF日本の基幹産業である自動車メーカーは、グローバル・マーケティングの状況下におかれながらも新興国の自動車メーカーにすぐにキャッチアップされない魅力的な商品を開発し、リーマンショック後の2010年以降、堅調に経営が推移している。その日本の自動車メーカー各社（以下各社）が積極的に推し進めている経営方針の1 つにクルマのスタイリング・デザインの向上とそのデザインを生み出す企画開発関連の組織改革が挙げられる。各社は、グローバル・マーケティングの状況下において、他社とのセグメンテーションを明確にし、競合優位性をアピールするため「ファミリーフェイス」と呼ばれるブランド展開を実現している。
本稿では、グローバル・マーケティングの状況下においてトヨタ自動車株式会社と日産自動車株式会社が取り組むデザイン戦略の共通点と相違点について
「ファミリーフェイス」を中心に考察を行った
Qualification as Interest Income on Japanese Income Taxation : An introductory inquiry into Income Taxation on “Foreign” Interest
Get PDFJapanese taxation on Interest Income heavily relies on withholding system in the hands of payer. This operates only when that payment is done within Japan. Along with globalization people are heading for financial institutions which exist outside Japan. Here withholding will not work both for the current provision of Japanese Tax Act and for the principle of taxing jurisdiction. Instead self assessment is needed here. Main problem is how to characterize certain payments in connection with such foreign institutions.
As one area of international taxation we will struggle with this issue. In other words the question is how to interpret Japanese Income Tax Act in connection with “foreign”situation, especially “interest on deposits and savings” and “banks and other financial institutions”, both of which really locate in Japanese Income Tax Act and relevant order for enforcement. By an introductory inquiry below legal approach cannot solve problem because of complexity of current financial transaction. Conversely certain mixture of legal and economical is appropriate. First step is to interpret Japanese Tax Law within Japanese legal system. Second is to
understand relevant contracts in accordance with conflict of law. On economic one there should be some limitation in connection with Interest Income. That may be whether or not solicitation was in public, relevant transactions continued recurrently and whole pictures were drawn in accordance with formalized covenants. Concrete
degree of each element should be considered by next jurisprudences
Relationship between Malfunction of Toenail and Lower limb function on Aged : A proposal of Improvement by Medical footcare
Get PDFWhat is work? : Strategies for achieving abundance
Get PDF就労は生を維持するための一個人から発せられる活動であり、求職者が自身の有する能力を雇用主に立証することで始まる。就労者が自身の能力を雇用主に譲り渡し身分拘束をも可能にするのは、「いのちの私有化」のために「プロジェクトとしての生」を自らに課しているからである。基幹的能力のほか属性に基づくものなど多様な能力の存在がそれを可能にするが、その具体的活動としての就労は、雇用主による高度化した「働かせ方」によって正規型と非正規型という二つの雇用形態として社会的に受け入れられてきた。しかし近年の「合理的配慮」の考え方が、「働かせ方」を決定する順序や優先順位を変える可能性をもたらした。なぜならば雇用主にとっての「プロジェクトとしての生」の継続に対しても「合理的配慮」は有利に作用するからである。「合理的配慮」のひとつとしての「限定正社員」のような働き方が出現するに至ると、そのような働き方を支援する労働政策や社会保障制度によって、何をもって“非”正規「雇用」とするのかの基準も明確でなくなる。「限定正社員」を含む多様な働き方が働くことと生きることとの間のバランス（ワーク・ライフ・バランス）を求める動きを促し、就労は雇用に限られないという事実からも、雇用主を含めた就労者の協働による「働き方」の高度化への途が開かれることになる。Work, defined as an activity performed by individuals to maintain a living, begins by proving one’s ability to an employer. A worker can agree to transfer their own ability to an employer and also commit to a work position because, in order to “privatize” their life and live for their own sake, the worker makes living their life into a lifelong “project”. While the presence of diverse skills, such as those rooted in job characteristics, as well as core competency in the position in question, enables this, two types of work—regular and non-regular—have been socially adopted based on employers’ developments around the question of “how should an employee be employed?”. However, in recent years the “reasonable accommodation” approach has led to the potential to change the order and priorities informing how an employee is made to work, because reasonable accommodation works beneficially to continue “sustenance as a project” for the employer. When a mode of working such as limited full-time employment emerges as one form of reasonable accommodation, the criteria as to what exactly constitutes non-regular employment, which is based on the labor policies and social security systems that support this mode, become ambiguous. Various modes of working, including limited full-time employment, promote a move towards demanding a work-life balance and will also, given that work is not limited to employment, open a path to improving how workers, including employers themselves, coproductive work
