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Criteria for Defining the Scope of Consolidation for Medical Corporations’ Financial Statements
Get PDFapplication/pdfThe purpose of this study is to propose criteria for defining the scope of consolidation in making consolidated financial statements for medical corporation groups. In corporate accounting standards, the scope of consolidation is determined by whether a parent company has the greater part of share of other companies. However, for medical corporations, it is not able to use the same criteria for defining the scope of consolidation because the Japanese Medical Law denies any members’ ownerships on medical corporations. In this study, the author points out following two things. Firstly, in making consolidated financial statements for medical corporation groups, it is suitable to use the economic unit concepts as a basic concept. Secondly, criteria for defining the scope of related public-interest corporations adopted in the accounting standard for independent administrative corporations.departmental bulletin pape
The Vector of Mutsu Munemitsu : A Bureaucrat, Politically-minded by Nature
Get PDFapplication/pdfThe name of Mutsu Munemitsu reminds us of the “Mutsu diplomacy”during the Sino-Japanese war in the last decade of the 19th century. While most studies of Mutsu have naturally focused on his tenure of foreign minister, his career as a whole has not been so probed as it should be. Especially his initial stage in the Meiji government has not been in the docket of researches on Mutsu.
As an attempt to fill this lacuna, this article analyses his political designs as well as his political activities from 1868 to 1874. In 1868 young Mutsu entered the Meiji government. From then on, he held posts in the new government including governor of Hyogo and
Kanagawa. He also engaged himself in reforms of his ex-domain Wakayama. In 1872 he assumed head of the Land Tax Revision Bureau and successfully managed to realize the reform of the land tax in 1873.
Through his various posts regardless of his brief term of a bureaucrat, did Mutsu seek to grasp the political power and status, but in vain. In contrast to those from Satsuma and Choshu, two major dominant domains which have much to do with the fall of the Tokugawa Bakufu, Mutsu had no political forces to back him up. He also tried to enhance the civilization and enlightenment as well as a centralization of the government, which potentially would be different from those of the oligarchical government of Okubo Toshimichi. In spite of his ability and philosophy adding to his guts and skills, Mutsu was always taken for as a bureaucrat not as a statesman. His desire to take a position of authority and to realize his designs did not come true. It seemed to Mutsu that the government was filled with those from the dominant domains, which he thought did harm to all of the nation. Mutsu grew so resentful that he resigned in January 1874.departmental bulletin pape
A Semiotic Approach to Design -8
Get PDFapplication/pdf本研究ノートでは、これまで50年ほど続けてきた「デザイン記号論」を振り返り、その意義を総括する。研究ノートdepartmental bulletin pape
Development of a short form of the suicidal ideation scale
Get PDFapplication/pdf本研究の目的は、自殺念慮尺度の短縮版を作成し、その信頼性・妥当性を検証することである。自殺方法に関する表現を含む項目を除外し、安全な測定を実現することも尺度短縮の目的である。自殺の研究者および自殺予防に従事する臨床家が13 項目版の自殺念慮尺度の項目内容を検討し、内容的妥当性を確保した上で短縮版に含める項目を選定した。その結果、6 項目を短縮版に含めることが適当だと判断された。次に、選定した6 項目版の自殺念慮尺度の信頼性および妥当性を検討するため、二波のパネル調査を実施した（N=2,486）。その結果、短縮版自殺念慮尺度は、高い内的一貫性（Cronbach’s α=0.89）、4 週間後の得点との再検査信頼性（Spearman’s ρ=0.84, P<0.001）、構造的妥当性、十分な構成概念妥当性を有していることが示唆された。journal articl
A Study on Employment Portfolio and Technical Intern Training System of Foreigners in Japan
Get PDFapplication/pdfThis paper is to examine the way of labor in Japanese production sites. There are many problems in Japan and Japanese tissues, such as low birth rate and aging population, pathological phenomena of organizations, and re-examination of career concept. It is necessary to develop the organizations at the same time while solving these problems. The reason is that they reduce the competitiveness of the organization. Therefore, in this paper, the employment portfolio in Japan was considered. Then, it was considered as a form of employment of foreign workers intended to give good stimulation to Japanese production sites.研究ノート/Notedepartmental bulletin pape
