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Revenue Recognition about Construction Contract
Full text link論文In 2018, ASBJ issued “The ASBJ Statement No.29 Accounting Standard for Revenue Recognition”. Given that “The ASBJ Statement No.15 Accounting Standard for Construction Contract” was abolished, accounting treatment for construction contract is therefore included in the ASBJ Statement No.29, currently. This paper first clarifies the content about the ASBJ Statement No.15 and No.29, and then makes comparison between the two standards in terms of revenue recognition on the basis of case analysis. Finally, it discusses the attributes of revenue recognition about the ASBJ Statement No.29.departmental bulletin pape
The Effects of Flavonoid Metabolites on Immune Cell Differentiation and Activation
Full text linkフラボノイドは植物中で合成されるポリフェノール化合物の一種であり、食物中では糖が付加された配糖体として存在する。摂取されたフラボノイド配糖体は、糖が外れたフラボノイドアグリコンに変換された後、腸管上皮で吸収され、抱合代謝を受けてフラボノイド代謝物として門脈から輸送される。フラボノイド代謝物の一部は、門脈だけでなく、小腸からリンパ系に取り込まれることが明らかになっているが、リンパ系循環経路におけるフラボノイド代謝物の生理的役割は不明である。本研究では、ケルセチンおよびアピゲニンと、ケルセチン代謝物であるケルセチン3-グルクロニド Q3GAが腸間膜リンパ節の免疫応答に与える可能性を検討した。マウス骨髄細胞由来樹状細胞の分化、および活性化に対するフラボノイド代謝物の影響を解析したところ、 ケルセチン、アピゲニン、Q3GAのいずれにおいても、活性化樹状細胞割合および活性化マーカー分子発現レベルの有意な変化はみられなかった。一方、腸間膜リンパ節T細胞活性化に対しては、リンパ液濃度に近い濃度のQ3GA存在下において、T細胞の活性化が抑制される傾向がみられた。以上により、食事由来のフラボノイドが腸管免疫応答に抑制的に作用する可能性が示唆された。Flavonoids are natural plant polyphenol chemicals found in many fruits and vegetables in the form of glycosides bound to sugar groups. Ingested flavonoid glycosides are converted to flavonoid aglycones by sugar removal, absorbed in the intestinal epithelium, and further metabolized to flavonoid metabolites for transport through the portal vein. We have previously shown that flavonoid metabolites are transported from the small intestine to the lymphatic system in addition to the portal pathway, however, the physiological role of flavonoid metabolites in the lymph remains unclear. In this study, we investigated the possible role of quercetin, apigenin and quercetin metabolite, quercetin 3-glucuronide Q3GA, on immune responses in mesenteric lymph nodes. The differentiation and activation of mouse bone marrow cell-derived dendritic cells were not significantly affected by quercetin, apigenin nor Q3GA. On the other hand, the activation of T-cells from mesenteric lymph nodes tended to decrease in the presence of Q3GA, at a concentration corresponding to the lymph fluid concentration. These results suggest that dietary flavonoids may have an inhibitory effect on intestinal immune responses.論文：Paperdepartmental bulletin pape
Sign language translation and robot hand control using image processing
Full text linkUsing image recognition technology, we developed a system that translates sign language and displays it on a robotic hand, and confirmed its operation. Google's Mediapipe library was used to detect the wireframe of the sign language skeleton, and the Japanese syllabaries were identified from the relative positions of each joint in the hand. The identified characters are sent wirelessly to a microcontroller that controls the robotic hand. The microcontroller sends signals to servo motors, which express the sign language pattern representing the sent characters. The signals move the five fingers and the wrist with two degrees of freedom. This sign language recognition and control of the robotic hand is carried out in real time, and actual operation was confirmed. Challenges remain to be overcome in order to develop argorithms for the syllabaries that have not yet been recognized, and a robot hand that can display more sophisticated sign languages. To build a system that displays sign language in an intelligent manner that can respond to recognized and translated sentences will be an advanced challenge.departmental bulletin pape
The magnetic properties in amorphous alloys Hf₁-ₓTaₓFe₂
Full text linkWe investigated the magnetic properties in amorphous Hf₁-ₓTaₓFe₂. For example, the inverse of the magnetic susceptibility above the Curie temperature is studied by spin fluctuation theory that is beyond the random phase approximation. The theoretical result was consistent with the experimental data.departmental bulletin pape
木質ラーメンの構造設計手法に関する研究
Full text link近畿大学Kindai University博士(工学)主査：松宮 智央 教授
学内授与番号：工第239号小谷 竜城, 村上 雅英, 稲山 正弘 「ドリフトピン接合によるモーメント抵抗接合部を対象とした複合応力検定式におけるべき数の決定方法に関する研究」 日本建築学会構造系論文集 2016 81巻, 722号, p.757-767
https://doi.org/10.3130/aijs.81.757 掲載
小谷 竜城, 小宅 智己, 村上 雅英 「木質ラーメンにおける弾塑性挙動の簡易計算手法の提案」 日本建築学会技術報告集 2021 27巻, 65号, p.172-177
https://doi.org/10.3130/aijt.27.172 掲載
小谷 竜城, 林 拓磨, 村上 雅英 「木質ラーメン構造における柱－梁接合部のせん断設計法に関する研究(その1)：ラグスクリューボルトを用いた接合部におけるせん断応力度の評価方法に関する理論的研究」 日本建築学会構造系論文集 2022 87巻, 791号, p.93-103
https://doi.org/10.3130/aijs.87.93 掲載
小谷 竜城, 村上 雅英 「木質ラーメン構造における柱－梁接合部のせん断設計法に関する研究(その2)：ラグスクリューボルトを用いた接合部のせん断強度に関する実験的研究」 日本建築学会構造系論文集 2024 89巻, 820号, p.582-591
https://doi.org/10.3130/aijs.89.582 掲載doctoral thesi
Care-Based Contributions and the Compulsory Portion in German Inheritance Law: A Study of Sections 2057a and 2316 of the German Civil Code
Full text linkdepartmental bulletin pape
The Constitutionality of the Surgical Requirement under the Act on Special Cases in Handling Gender Status for Persons with Gender Identity Disorder: Focusing on the Supreme Court Grand Bench Decision of October 25, 2023
Full text linkdepartmental bulletin pape
Hydrogenation and Hydrogen storage properties of LaNi₅ alloy studied by HP-DSC and PCT measurements
Full text linkIn order to estimate the hydrogenation and hydrogen absorbing properties of LaNi₅ alloy, the High-pressure DSC measurement and the PCT measurement by using Sieverts' method, and the discussion about heat-dynamics characteristics of the Hydrogenation process, the crystal structure analysis of the hydride using the Rietveld method. From the obtained results, the quantity of hydrogen absorbed at room temperature of LaNi₅ alloy was 1.38 mass% H₂, and the plateau pressure was 0.246 MPa. And from the van't Hoff plot measured by various PCI measurements, the calculated hydride formation enthalpy was -29.97 kJ/mol・H2, which value corresponded well with the reported values in other articles. In addition, the Rietveld results of LaNi₅ hydride indicated LaNi₅H₆, with lattice parameters of a unit cell identified as a=0.5306 nm, c=0.4208 nm, and a unit cell volume of 0.1026 nm³.departmental bulletin pape