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Development of Space Elevator Climber and Its Industrial Application
Get PDF工学研究所テクノサークル活動departmental bulletin pape
開発とビジネス －コロナ禍のフィリピンにおける地方政府と企業の協働事例から
Get PDF個別奨励研究報告2024年度アジア研究センター個別奨励研究報告departmental bulletin pape
Analysis of Art Discourse after the Outbreak of the Sino-Japanese War ： Ⅲ －Ryushi Kawabata, “KOROHOU（Mount Xianglu）” and Junkichi Mukai, “SOMIN（Revived People）”
Get PDFIn this paper, I explore the relationship between art and war within the context of contemporary art discourse. Following my previous examination of the trends in 1937―38, this study focuses on the art discourse of 1939.
In Chapter 2, I review the contemporaneous discussions and rhetoric concerning how artists of the time perceived war painting. Chapter 3 centers on the Holy War Art Exhibition, a significant art event in 1939, analyzing newspaper and magazine articles that introduced and reviewed the exhibition. Chapter 4 delves into the critiques of war paintings displayed during the fall exhibition season, with an analysis of key evaluations by critics such as Kawabata Ryushi and Mukai Junkichi.
Finally, in Chapter 5, I present a forward-looking perspective.departmental bulletin pape
Developmental changes in physical contact between mothers and children in the home and the related factors : Focusing on preschool children
Get PDF本研究は，保育園児をもつ母親45 人を対象にして，家庭における子どもに対する身体接触の年齢差とその関連要因を検討した。質問紙法を用いて，5 つの育児場面（遊び・泣き・寝かしつけ・食事・入浴）における母親の子どもに対する身体接触（抱っこ時間・泣きに対するタッチタイプ・しつけ方略）を回答してもらった。
分析の結果，休日と平日ともに，母親の抱っこ時間の子どもの年齢差は認められなかった。寝かしつけ場面は，他の育児場面に比べ，最も抱っこ時間が長かった。親の抱っこ時間は，平日よりも休日の方が長かった。休日の遊び場面の抱っこ時間が長いほど，子どもの自己抑制得点が高かった。平日と休日の子どもの抱っこ時間が少ないほど，子どもの注意の移行得点が高かった。泣きに対して親がなだめのタッチと愛情的タッチを多く行うほど，子どもの自己抑制得点が低かった。親が泣きに対して愛情的タッチを多く行うほど，子ビもの自己主張得点が高かった。
本研究より，母親の抱っこ時間や泣きに対するタッチは，子どもの自己制御機能の発達と関連している可能性が示唆された。This study examined the age differences in physical contact with children in the home and the factors associated with this, targeting 45 mothers with preschool children between the ages of 1 and 6. Using a questionnaire method, mothers were asked to respond to questions about their physical contact with their children （duration of holding, soothing methods while cying, discipline strategy） in five childcare situations （playtime, crying, bedtime, eating, bathing）.
The analysis showed that there is no main effect of age of the child on the holding time on both weekdays and weekends. Holding time in the ʻbedtimeʼ situation was the longest out of all five childcare situations.
Mothers spent more time holding their children on holidays than on weekdays. The longer the time spent holding the child in the ʻplaytimeʼ situation on weekends and holidays, the higher the childʼs self-control score. It also showed a correlation between shorter holding time during playtime on weekends and holidays and a higher attention shift score.
The more soothing and affectionate touches the mother gave in response to the childʼs crying, the lower the childʼs score for self-control.
The more affectionate touches the mother gave in response to the childʼs crying, the higher the childʼs score for self-assertion.
This study suggests that the amount of time the mother spends holding the child and the motherʼs touch in response to the childʼs crying may be related to the development of the childʼs self-regulation.departmental bulletin pape
Research on the Art of Chinese Story-telling of A Beautiful Accomplice to a Tyrannicide in Sanguozhiyanyi
Get PDF中国では北宋（960～1279）期の演芸場で，「三国読み」の講談師・霍四究がすでに活躍していた。だから，講談「三国志」はじつに長い歴史をもっていることを知る。それは歴代の講談師が工夫を重ねて研き，今日に伝えていることをも物語っている。往事の中国では識字率が極めて低かった。それでも，庶民たちが「三国物」の人物や事件が，目に見え，耳に聞こえるように思えたのは，講談と芝居のお蔭である。その中国講談では，北京のものを「評書」という。その芸態はほぼ日本の講談に似ているが，張扇の代わりに，マッチ箱大の固い木製の「醒木」を打つ。
中国の講談は，「水滸伝」を得意とする者など，各種得意演目があって，南京の康重華のように，代々「三国読み」の家もある。本論では北京の評書演者・連闊如の伝本『評書三国演義・漢末風雲』を定本とし，話の筋立てにそって，使われている技法を明らかにせんと試みた。「三国志物」は元代以降，印刷本が出たが，決定的な小説の刊本は，明代16 世紀中頃の羅貫中撰『三国志通俗演義』で，後世最も人気のあるものだ。連闊如の評書もこの本の影響を受け，参考としている処も少なくない。だが，羅貫中本はあくまでも目で文字をたどる「読者」を相手に想定したもので，目で読んで理解できても，読みあげたものを，聴客の耳だけでは分からない処も多々ある。しかも，歴代の聴客は非識字者が多い。そこで，連闊如は羅貫中本を参考にしながらも，それをかみ砕き，補足し，物語を盛り上げる聴覚芸術に仕立てているのである。
筆者は評書の技法を，①物語の順に述べていく「正筆」技法，②後からある事柄の典故・原因などの説明をする「倒筆」技法，③話の間に説明などを挿入する「挿筆」技法，④伏線を敷く「伏筆」技法，後で起こる出来事を徐々に醸し出す「暗筆」技法，⑤挿筆に似るが語彙に若干の説明を入れる「補筆」技法，⑥突如驚くべき事態を現出させてくる「驚人筆」技法。この「評書技法」6種に，説唱用語も加えて分析を試みた。その結果，羅貫中の『三国志演義』が有していた董卓謀殺事件への人間の言動が，評書芸能のとくに「驚人筆」を使った「暗筆」技法によっていることが闡明された。
もともと，羅貫中本はじつによく仕組まれている。連闊如の「連環の計」の段は，「私怨」を搔き立て，「国家の大義」を貫くという，構造の上になりたっている。けれども，これは単なる私欲の争いではなく，さらに中国人の道徳心をも加えた智闘が繰り広げられているのだ。謀殺される悪徳人物は当然単純な表現に陥りやすいが，首謀者，協力者，利用される者，その各人物が生き生きと血がかよい，まさにその姿が見え，その声が聞こえるごとくである。この点が，この評書の最大の魅力で，連闊如は諸技法を最大限に駆使して語っている。
今回は長篇「三国志物」の一部「連環の計」の段だけを扱ったので，「開臉」のような初登場の人物の身なりの描写に関して詳述できなかった。また，「場景表白」もこの段だけなので，いささか少ない嫌いもある。稿を改めて，別の大段落「柁子」を扱うことで，さらに評書芸術の技法を掘りさげて研究する所存である。departmental bulletin pape
Who is responsible for mistranslations of International Financial Reporting Standards （IFRS）? －A “magic wand” that allows you to make any rules as you want－
Get PDFThis paper examines the problems and future challenges of applying International Financial Reporting Standards (IFRS) to accounting practices. The following five points are discussed.
(1) Recently, we have been hearing from the practical world of corporate management and accounting auditing regarding International Financial Reporting Standards the ambiguity and incomprehensibility of IFRS, as well as the“ lightness” and“ danger” of the translated version. Who is responsible for any confusion that may arise when misunderstood, mistranslated, or misinterpreted in practice (e.g., the responsibility of the translator, the responsibility to the wrong accounting reports, the responsibility to the investors who believed the reports, the responsibility of the audit firm that conducted the audit with inappropriate rules, etc.)?
(2) Accounting rules have traditionally taken an inductive approach. It is based on the l practices that are formed in the capital markets. However, it has been pointed out that the inductive approach is difficult to respond to new types of transactions and events, and that accounting rules are not coherent and consistent with each other. In order to solve these problems, it became necessary to develop accounting rules in a deductive manner so that they became a theoretical system, and conceptual frameworks emerged as a means of doing so. It is now wreaking havoc on accounting practice.
(3) In the double-entry bookkeeping system, the same amount is input for debit (left) and credit (right). There is no such thing as a smaller amount of debit or only a credit input. The data output from the system is also aggregated on the same side of the input debit and credit, so in the end the left and right amounts are the same. This is where the so-called “principle of the same amount of debits and credits” comes into play. This principle or work can be said to be the“ life of double-entry bookkeeping”. Anything that ignores this principle or does not work cannot be called double-entry bookkeeping. However, if you try to follow this principle, you will be forced to perform accounting that does not conform to the traditional view of accounting. So what should we do?
(4) Data on value fluctuations from corporate activities is collected and input into doubdouble-entry bookkeeping, but not all data on value fluctuations is input into double-entry bookkeeping, but is limited to what is considered to be “accounting transactions”. Which value fluctuations are input data will not be derived from the definition of bookkeeping, but will be determined in light of the definition of “accounting” (objective view), which seeks to embody one’s purpose using a bookkeeping system (device). So, what is the purpose of accounting?
(5) The“ mysterious accounting treatment” discussed in this paper can actually be explained consistently when examined from the perspective of liabilities. However, this does not mean that it is rational or consistent from an accounting point of view. What is consistent is that liabilities such as asset retirement obligations, retirement benefit provisions, lease obligations, and corporate bonds are all placed on the balance sheet at“ market value.” In other words, it is the“ market value of debt”. In this system, companies whose management has deteriorated will be recorded as “mark-to-market gains on liabilities,” and companies whose management has improved will be recorded “mark-tomarket losses.” What should managers do?論説departmental bulletin pape