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Technical Issues on Calculations of Value Added from Financial Statements : A Preliminary Study for Value Added Analysis of Contemporary Companies
Get PDFapplication/pdfThis paper considers technical issues on calculations of value added from financial statements. First, it introduces two calculation methods, i.e., deductive method and additive method, and considers the link between the two methods. Second, it tries to calculate value added of retail company by two methods, and points out the issues arising from amount materiality. Finally, it discusses the problems in calculation of value added of manufacturing company, such as cost elements included in manufacturing cost, amount adjustment about inventory, and amount transfer from inventory to other accounts.departmental bulletin pape
Notes on 《House of Stream》
Get PDFapplication/pdf2022年4月29日より11月13日まで、その間のべ145日間、新潟県十日町市・津南町地域にて開催される国際芸術祭「越後妻有（えちごつまり）大地の芸術祭2022」に作品参加した。この芸術祭は、対象となる地域の空き家や野外などを会場に作家を招聘、または作品公募などを行い、土地にリサーチされた作品が展開されるものである。3年ごとに開催されるトリエンナーレ形式をとっているが、新型コロナウイルス感染症拡大の影響を受け、今回は1年遅れで開催された。
世界有数の豪雪地帯であるこの地域を視察で訪れた2021年の4月、当間川（あてまがわ）と市ノ沢というふたつの流れに挟まれた市ノ沢集落は、雪解けの川が泥で濁り轟々と叫ぶような音が響いていた。この市ノ沢集落にある空き家が作品会場となった。
集落の人々と共に実現させた作品《ゆく水の家》は、集落を旅人の視点で捉えた、「市ノ沢集落の小さなモデル」である。departmental bulletin pape
Speech Instruction and Communicative Competence : Eliciting Learners' Speech in Remedial English Classes
Get PDFapplication/pdfEnglish education in Japan is becoming increasingly advanced, starting earlier and proceeding at an accelerating pace. Specific achievement targets have been set using the Common European Framework of Reference for Languages (CEFR) as a benchmark, but the achievement rate remains less than satisfactory. Particularly, the results of speaking instruction, which has recently been emphasized, have been limited. In this context, this study assessed the quantity and quality of English utterances of 97 first-year university students based on the hypothesis that knowledge about communicative competence, especially strategic competence, will empower learners to draw on their speech knowledge. Participants received a short lecture on Canale and Swain's definition of communicative competence and the AAA technique, a method for improving strategic competence. Their verbal responses to a simple question were examined before and after the lecture. As the lecture did not address English knowledge, the participants' proficiency did not change. However, significant changes were noted in the quantity and quality of their utterances after they learned about communicative competence. These results provide new evidence that educating students about the nature of communicative competence is an important element of speaking instruction, especially in understanding and acquiring strategic competence.departmental bulletin pape
