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Exploring the constraints of women entrepreneurs in developing countries: Evidence from the literature
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Addressing water scarcity in the Japanese tourism sector: A pro-environmental behaviour approach
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A Study on Creating a Place for Learning in the Community and the Significance of University Collaboration : Taking an exchange project in a rural area as an example
Get PDF本稿では，農家女性が6次産業化や都市農村交流活動等に関わることで地域の産業を側面から支え，地域づくりに対する意識や活動意欲を高めていくために必要な研修システムについて欧州の事例や国内の政策，地域の先進事例に注目し，検討を行った。またコロナ禍による社会情勢の中で，大学との連携による持続可能な地域づくりのための研修システムの在り方について，和歌山県紀美野町民泊協議会を事例にその可能性について論じる
Development and Utilization of Card-Based Learning tool “Etomi”
Get PDFCurrent research at home and abroad has reported that the main problems in junior high school mathematics are that students have little interest in mathematics and lack their ability of logical reason and explanation. In order to solve these problems, I developed a card-based learning tool “Etomi” and practiced using this teaching material with my collaborators at several junior high schools. I believe that this material will help students to choose the best solution from several existing procedures and to explain with counterexamples what are not always true, and it will help them to use mathematical expressions such as equations,words,tables and diagrams appropriately. This paper has described the progress of the development of the teaching materials, student's interest in the teaching materials and their mathematical effects based on the results of surveys and questionnaires in the classroom. In the future I will conduct research on how to disseminate the material and how to investigate the above effects
Controversy over the Reconstruction of the Dojoji Temple Bell : MANJYU
Get PDFNeither of the medieval hanging bells of Dojoji Temple and Doi Hachimangu Shrine remain on the site.The Dojo Hachimangu bell was moved to Kogenji Temple under the influence of the separation of Shintoism and Buddhism, while the Dojoji bell was transported to Myomanji Temple far away in Kyoto as a “cursed and unlucky bell”. Moreover, the two bells were recast without retaining their original medieval form. I would like to explore the truth behind Manjumaru's Shohei Tokusei, or the Dojoji Revival, which was a frame of the Hidaka-gun Namboku-cho Civil War,from the perspective of the fishing bells that suffered a strange fate according to the medieval Dojoji legend. This paper is part of a regional contribution project to academically support Wakayama Prefecture's tourism events in 2021
Basis Period Reform for Trading Income in the UK Income Tax System
No full textIncome tax is assessed based on income generated during the tax period. In the UK income tax system, the tax period for trading income uses a unique method which is called “basis period”. With this method, income is calculated in the accounting year selected by the taxpayer, and the income is attributed to the tax year (April 6 to April 5 of the following year) to which the accounting date of the accounting year belongs. On the other hand, the Japanese income tax system is adopting a calendar year (January 1 to December 31) uniformly for all incomes including business income. This paper describes the mechanism and problems of attributing trading income to the tax year, and explains main points of the basis period reform currently in progress in the UK. I will discuss the significance of this reform and its implications for Japan
