KYOTO GAKUEN UNIVERSITY ACADEMIC REPOSITORY
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    1597 research outputs found

    【Article】 Effects of Auditor Industry Specialization on Audit Quality: Trends and Issues in Research

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    要旨 わが国では、不適切会計の発覚や監査報酬の低い中小監査事務所への監査人の交代の増加を背景に監査の品質に対する注目が高まっている。監査の品質は監査人の適格性と独立性により測定される。そして、特定の業種において高い専門性を有する監査人(業種特化した監査人)は、適格性の側面から高い品質の監査の提供に資すると考えられる。そこで、本稿では、業種特化した監査人の監査の品質への影響について、海外およびわが国における先行研究のレビューによりすでに明らかになっていることを整理する。また、わが国における先行研究を整理することにより、わが国において監査人の業種特化と監査の品質の関係に関する研究が必ずしも十分に行われていないことを指摘し、今後の研究課題を示したい。departmental bulletin pape

    The Formation of the Witch Figure in Fairy Tales: The Case of Hansel and Gretel

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    Abstract  The term “witch” in Western folklore has historically referred to women who were the targets of oppression, as seen with the witch hunts and witch trials. On the other hand, witches in contemporary Japan are imagined as fiction, the product of a combination of various works and cultures. This Japanese image of witches is very different from the original idea of the witch as represented in fairy tales.  Witches in Japan were brought in from abroad and are thought to have undergone a Japanese shift in the course of translation. Within this context, when was the image of the Japanese witch formed?  From this perspective, in this paper, the author examines Japanese translations of Grimms’ Fairy Tales. First, 27 of the 210 Grimms’ Fairy Tales that had witches (or similar characters) were selected, followed by a review of 32 examples of translations of Hansel and Gretel, which is a representative work. The period of study spanned the Meiji period to the Showa pre-war period.  For the scope of this study, the word “witch” (majyo 魔女) was first used in a general translation of the Grimms’ Fairy Tales in 1916 (see Table 1) and of Hansel and Gretel in 1924. Although similar translations such as “sorcerer” (mahotsukai 魔法使い), “hag” (youba 妖婆), and “termagant” (onibaba 鬼婆) were also used transitionally, the standardized translation inclined towards the word “witch” during the Taisho period.  Previous research suggests that it was also during the Taisho period that the word “witch” came to be used for real women. Based on the findings of this research, the basis for such figurative expressions can be found in the fairy tales translated during this period. The character of the mysterious, elderly woman is thought to correspond to the image of the witch in fairy tales.departmental bulletin pape

    Case of Indirect Discrimination for Use of Company-owned House

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    departmental bulletin pape

    会則・奥付・投稿規定

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    Decoding Stress Recovery: Brain Hemodynamics and Multimodal Physiological Responses to Voice-Based Interventions

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    京都先端科学大学博士(工学)2025年度doctoral thesi

    Customs of the Common People in the Edo and Meiji Periods (4): Kakae obi(Koshi obi)

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    要  旨  江戸・明治時代の庶民風俗⑶に引き続いて,江戸・明治時代の庶民風俗に関する事柄の中から,女性着物に特有の抱え帯(腰帯)を取り上げて検討を加えた。  第1 章では女性が外出の際に裾を引きずらないように着物をたくし上げて止めるという,抱え帯の果たした役割を解説した。現在の着物ではほぼ使われなくなって久しいものであるため,未だその正しい理解が定着していない現状を説明した。  第2 章では抱え帯の用語例を取り上げ,17世紀後半から18世紀前半にかけて,抱え帯が実用性のみならず,女性のファッションの中でも一つのポイントになっていたことを説明した。  第3 章では抱え帯の画像例を収集して分析し,その歴史的変遷についての従来の認識の訂正を行った。特にその終末について時代的な特定を試みた。  第4 章では,18世紀に於いて抱え帯に役割・機能の面で大きな変化が生じていることを,画像資料・文献資料の両面から検証した。この変化は従来全く指摘されていなかった点である。それが現在の「お端折り」につながる重要な変化であることを指摘した。Abstract  Continuing with customs of the common people during the Edo and Meiji periods (3), the author considers the kakae obi (belt) distinctive of women’s kimono.  Chapter 1 explains the function of the kakae obi: pulling up and fastening the kimono to prevent its hem from dragging when women went out. Moreover, it explains how a proper understanding of this has not yet been established, because since long its use has fallen out of fashion when wearing a kimono today.  Chapter 2 discusses examples of terminology related to the kakae obi, explaining how it became not only a practical, but also an essential element in women’s fashion from the late 17th to the early 18th century.  Chapter 3 collects and analyzes pictorial examples of the kakae obi, revising the current understanding of its historical evolution. Specifically, it attempts to identify the time of their demise.  Chapter 4 examines significant changes in the role and functions of the kakae obi that occurred during the 18th century using both image data and text sources. These changes had previously remained unidentified. It suggests that this may be a significant change linked to the development of the current “ohashōri” style.departmental bulletin pape

    The Significance of Hayao Kawai’s Concept of “watashi (I)” According to a Comparison of Japanese and English Versions

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    Abstract  Hayao Kawai wrote that depth psychology is unique in comparison to other sciences as the target of observation includes the subject itself. He describes this as “watashi no shinrigaku (psychology of “I”)” because one is investigating one’s “watashi (I).” However, as the “watashi” that Kawai describes has not been sufficiently clarified up to this point, in this study the author investigated the “watashi” written about by Kawai. Specifically, the author focused on the use of I and watashi in the English and Japanese versions of “Buddhism and the Art of Psychotherapy.” This discussion is based on the original manuscript written in Japanese by Kawai. The translated English version was used as the manuscript for a speech and the book was later published in Japanese and then in English. As some of the terms became inconsistent throughout that process, this investigation of the types of inconsistencies noted will investigate the significance that Kawai attached to the term “watashi.” Comparison of the English and Japanese versions reveals that, in the English version, “I” refers to the conscious self while “I” is quite clearly delineated from this to refer to existence including unconscious elements. In contrast, the distinction between these two is ambiguous in Japanese. It appears that this was not simply a difference in expression or translation error. Rather, the significance that Kawai himself attached to the term “watashi,” how he felt about using the word watashi that provided the context for this suggested that it was not simply the conscious self, but also included the entire self with unconscious elements to make it a flexible and fluid idea that exceeded the boundaries of individuality. However, Kawai stopped using the term “watashi no shinrigaku (psychology of “I”)” after “Buddhism and the Art of Psychotherapy” was published. This demonstrates that the term “monogatari (narrative),” which is used in a similar way, became an important concept in the mind of Kawai.departmental bulletin pape

    巻頭言

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    departmental bulletin pape

    International workshop lColor - Society, Culture, Identity, and Ethnicityz

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    departmental bulletin pape

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