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研究ノート
Full text linkThis study qualitatively analyzes the consensus-building process of stakeholder collaboration leading to the establishment of Space Port Kii, located in Kushimoto Town, Wakayama Prefecture. The analysis was primarily based on in-depth interviews conducted with the town mayor, municipal officials, and private-sector travel agents. Consensusbuilding for the construction of Space Port Kii was categorized as an exogenously driven development initiated by external operators. Strong local “expectations” for rocket launches, which stemmed from the uniqueness of rockets, were crucial in facilitating consensus among the region’s diverse stakeholders. In this process, the residents recognized Space Port Kii and rocket launches as endogenous “local resources,” which in turn facilitated inherently autonomous tourism development. These elements were transformed into new “tourism resources.” This uncovered a novel process of tourism resource creation that cannot be entirely explained through the existing typologies of exogenous and endogenous tourism development, wherein the intervention of external operators stimulates local agencies and facilitates the transformation of external initiatives into locally embedded tourism resources
小学校における発達障害の可能性のある児童の早期発見システムと、通常の学級と通級指導教室との連携による早期支援システム : 校内の早期支援につなげる取組と通級指導の実践の紹介
Full text link本稿では、小学校における発達障害の可能性のある児童に対する、早期発見早期支援のための取組を紹介する。通常の学級における『気づきのポイントシート』を用いた早期発見システムと、通常の学級と通級指導教室の連携による具体的な早期支援の教育実践について述べる
Trial of Earthquake Disaster Prevention Childcare Practice for Each Age Class from Infant to Toddler
Full text linkWe have continued to search for and practice content of disaster prevention childcare for young children from 0 to 6 years old that encourages hands-on, spontaneous activities by children and that can be undertaken by children’s school teachers. This time, disaster prevention care was divided into three classes: one for 1 and 2 years old, one for 3 and 4 years old, and one for 5 years old. This practice is expected to extract differences in the developmental process and improve the quality of disaster education for infants and toddlers. In this report, we present a summary of the behavior of children who were exposed to disaster prevention care and their teachers, based on video recordings and a questionnaire survey of teachers
Outcomes of Kindergarten and Elementary School Connection Training Nurtured in a Small-scale School Looking Forward to Nine Years : From Awareness Survey Toward Kindergarten and Elementary School Teachers through Joint Research
Full text linkIn connection with kindergartens and elementary schools, there is a need for schools and kindergartens to connect curricula, improve them, and create bridge programs beyond exchanges, but they are not yet in a sufficient situation. Therefore, this research summarizes the three-year joint training between Wakayama Municipal Saikazaki Elementary School and Kindergarten and Wakayama University, and the results of an awareness survey of participating teachers conducted in the final year, and considers the results. Then, we propose clues for promoting kindergarten and elementary school connections
Cross-Tax Consideration of Bad Debt Losses
No full textThe purpose of this paper is to examine differences in the treatment of bad debt losses by income category and tax category. Under the Income Tax Act, the provision of Article 51, Paragraph 2 of the Income Tax Act applies to business income, and Article 64, Paragraph 1 applies to capital gains. As an example of the difference in treatment, if Article 51, Paragraph 2 applies, bad debt losses are subject to aggregation of profit and loss, but if Article 64, Paragraph 1 applies, they are not subject to aggregation of profit and loss. The purpose of Article 64, Paragraph 1 can be considered in two ways. However, it should be said that there is no consistent reason for the difference in the treatment of the bad debt losses by income category and tax category
