7341 research outputs found
Sort by
Activity Report in 2022 about Ishii Seminar, Faculty of Management, Josai University
Get PDF地域教育実践報告 / Reports 編集：城西大学・城西短期大学地域連携センター紀要編集委員
ゲンキ デ ゲンダイ シャカイ オ イキヌク タメ ニ
Get PDF第42回（2023年度）城西大学公開講座 第1回 発表資料（72p.） 開催日時：2023年10月4日（水） 13：45～ 15：30 会場：城西大学 清光会館２階ホール 後援：坂戸市・鶴ヶ島市・日高市・川越市・飯能市・東松山市・毛呂山町・越生町・鳩山町・川島町の各教育委員会、埼玉東上地域大学教育プラットフォーム(TJUP)、埼玉新聞社 受講料：無料 ※本講座は埼玉県の「埼玉まなびぃプロジェクト協賛事業」です
Cost of equity capital and quality of earnings‐Preliminary study on measuring the cost of equity capital‐
Get PDF株式資本コストが複数の利益情報の有用性を支える特性（利益の質）と統計的に有意に結びついていることは，米国企業を検証対象にする多くの先行研究で報告されている。このような関連性が日本企業においても見られるのかを解明するため，日本企業を対象にする検証を進める必要がある。本稿では，株式資本コストの測定方法は多種多様で煩雑であることを考慮し，株式資本コストと利益の質との関連性についての実証研究を行うための予備的考察を提供する。株式資本コストと利益の質に関する先行研究を振り返った上で，資本資産評価モデルと Fama and French 3 ファクターモデルによる株式資本コストの測定値を業種別に推定した。Fama and French 3 ファクターモデルは，資本資産評価モデルでは説明できないサイズファクターとバリューファクターの影響を捉えているが，日本市場の場合，安定性の面からみて，Fama and French 3 ファクターモデルだけに依拠するのはリスクが高いことが推定結果より示唆されている。今後は，この示唆に留意しながら，株式資本コストと利益の質との関連性に関する実証研究を進めていく。Many previous studies examining US companies have reported that the cost of equity capital is statistically significantly associated with multiple characteristics that underpin the usefulness of earnings information （quality of earnings）. In order to clarify whether such a relationship is also seen in Japanese companies, it is necessary to proceed with verification targeting Japanese companies. This paper provides preliminary study for empirical research on the relationship between the cost of equity capital and the quality of earnings, given that the methods of measuring the cost of equity capital are diverse and complicated. After reviewing previous studies on the cost of equity capital and the quality of earnings, I estimated the cost of equity capital measured by the capital asset pricing model and the Fama and French three-factor model by industry. The Fama and French three-factor model captures the impact of the size factor and value factor that cannot be explained by the capital asset valuation model, but in the case of the Japanese market, from the perspective of stability, the estimation results suggest that relying solely on the Fama and French three-factor model is risky. Future research will proceed with this suggestion in mind.論
To Integrate or Collaborate：Strategies for Effective Cyber Risk Management and Cybersecurity
Get PDFビジネスがグローバルかつデジタル空間と相互接続された現代において，企業が生き残ると同時に持続的な成長をしていくためには攻めの経営が必要であり，効果的かつ効率的なサイバーリスク管理とサイバーセキュリティを事業戦略に組み込まなければならない。本稿では，そのための手法として以下の点を指摘した。まず，サイバーリスク管理プロセスはリスク識別，リスク分析，リスク対応，リスクモニタリング，リスクコミュニケーションと報告の 5 つのステップで構成され，従業員教育や組織内コミュニケーションとのコラボレーションが重要である。次に，現在のサイバーリスク管理には課題と限界もあり，脅威の急速な進化，システムの複雑性と相互接続性の向上，従業員による理解，予算の制約，優先事項のバランス，熟練したサイバーセキュリティ専門家の不足，コンプライアンスとガバナンスの実現といったことがあるが，他の企業や政府機関と協調したリスク管理によって効果的かつ効率的に対応していく必要がある。In the current global and digital interconnected business environment, companies must adopt an offensive management approach to sustain growth while incorporating effective and efficient cybersecurity and cyber risk management into their business strategy. In this article, We pointed out the following points as a method for that purpose. The cyber risk management process consists of five steps: risk identification, risk analysis, risk response, risk monitoring, and risk communication and reporting. Collaboration between employee education and organisational communication is critical. However, current cyber risk management faces challenges and limitations such as the rapid evolution of threats, increasing complexity and interconnectedness of systems, employee understanding, budget constraints, balancing priorities, shortage of skilled cybersecurity professionals, and achieving compliance and governance. Effective and efficient risk management requires cooperation with other companies and government agencies.論
A Study on the Entrustment and Trust Relationship in the Crime of Embezzlement ‐ Based on the Supreme Court Decision of April 18th, Reiwa 4 （Penal Code, Vol. 76, No. 4, p. 191） ‐
Get PDF本稿は，最二小判令和 4 年 4 月 18 日（刑集 76 巻 4 号 191 頁）を契機として，横領罪の「書かれざる構成要件」である「委託信任関係」について考察を行ったものである。まず，最高裁令和 4 年判決の内容を確認した。次に，上告審で争点となった①委託関係が成立するには，委託者に正当な権限が要求されるのか，②委託原因が保護に値するものでなくても横領罪が成立するのかについて，これまでの判例・学説を分析した。その結果，①所有者でない者から委託された場合であっても，委託信任関係を認めることは可能であるが，その場合に，所有者でない者からの委託があった場合に，無制限に委託信任関係を認めることは妥当ではないこと，②委託原因が，行政委託取締法規の趣旨からすると公序良俗に違反するとまではいえない場合は，委託信任関係を認めるべきであるが，行政刑罰が科されている場合，その委託は保護に値せず，横領罪の成立を認めるべきではないことが判明した。This report is an examination of the “entrustment fiduciary relationship,” which is an “unwritten constituent element” of the crime of embezzlement, based on the Supreme Court’s April 18, 2022 decision （Penal Code, Vol. 76, No. 4, p. 191）. First, the contents of the Supreme Court’s 2022 decision were reviewed. Next, I analyzed the precedents and theories that have been used to determine whether （1） the trustee must have legitimate authority in order to establish a relationship of entrustment, and （2） the crime of embezzlement can be committed even if the cause of entrustment is not worthy of protection, which were points of contention at the appellate court. As a result of my analysis, I found that （1） it is possible to recognize an entrustment fiduciary relationship even when the entrustment is made by a person who is not the owner, but in such cases, it is not appropriate to recognize an unlimited entrustment fiduciary relationship when the entrustment is made by a person who is not the owner, and （2） the cause of entrustment, for the purpose of the administrative entrustment control regulations However, if an administrative penalty is imposed, the entrustment is not worthy of protection and the establishment of the crime of embezzlement should be denied.論
Effects of written languaging on second language learning: Mediating roles of aptitude
Get PDFLanguaging—that is, using language to mediate think-ing, orally or in writing—facilitates second language (L2)learning. As languaging requires the deliberate, analyti-cal action of L2 learners, learners with higher languageaptitude are likely to benefit more from languaging thanthose with lower aptitude. Thus, this study investigated theextent to which language aptitude mediates the effects ofwritten languaging (WL) on L2 learning. Pre-intermediateJapanese university students were assigned to +WL or−WL groups. The +WL group was instructed to comparetheir composition with the model text and explain, in writ-ing, the use of articles (i.e., WL). In contrast, the −WLgroup copied the model 3 times. Examination of the asso-ciation between the scores on aptitude tests (i.e., LLAMA,Language Aptitude Battery for Japanese, and Modern Lan-guage Aptitude Test) and the gain scores on assessmenttests (pre-, post-, and delayed posttests) revealed that halfof the correlations were significant for the 2 test types in the−WL group. However, no such correlations were found inthe +WL group. Thus, WL might have benefitted the +WLparticipants by facilitating their noticing and reflecting onthe linguistic issues, regardless of their aptitude profiles.We argue that WL may be a more influential factor thanaptitude.The Modern Language Journal published by Wiley Periodicals LLC on behalf of National Federation of Modern Language Teachers Associations, Inc. This is an open access article under the terms of the Creative Commons Attribution-NonCommercial License, which permits use, distribution and reproduction in any medium, provided the original work is properly cited and is not used for commercial purposes
Melting of a single ice microparticle on exposure to focused near-IR laser beam to yield a supercooled water droplet
Get PDFWe observed for the first time that a single ice microparticle supported on a substrate melted photothermally to form a supercooled water droplet on exposure to tightly focused illumination with a 1064-nm laser beam that generated a point heat source. In situ Raman micro-spectroscopy clearly showed the formation of liquid water at the expense of ice. The observation of this melting is only possible when the experiment is performed with micrometer-sized ice particles. A previous attempt to melt millimeter-sized ice through photothermal heating of gold nanoaggregates fell short of expectations because only vapor formation, rather than liquid water formation, has been postulated. Our observation is significant because thermal confinement in a microscale compartment using a water–air interface as a heat-insulated wall can achieve particle temperatures above the melting point of water, whereas, in an unlimited space of ice, heat transfer from the heating center to the surroundings causes steep temperature decays, resulting in limited temperature increase.This article is licensed under a Creative Commons Attribution-NonCommercial 3.0 Unported Licence
Signal transduction pathway for S-allyl-L-cysteine-induced cell proliferation in primary cultures of adult rat hepatocytes.
Get PDFS-アリル-L-システイン(SAC)は、初代培養肝実質細胞において細胞増殖促進作用を示しました。その効果は、SACが肝実質細胞の成長ホルモン受容体/JAK2/PLC/Ca経路を介してインスリン様増殖因子1型(IGF-I)分泌促進作用を示し、分泌されたIGF-Iが受容体チロシンキナーゼ/Ras/MEK/ERK2/mTOR経路を刺激することにより細胞増殖促進作用を示しました。また、SACの肝実質細胞増殖促進作用は、α1アドレナリン受容体作動性薬の併用により増強することも認められました。その増強効果は、活性化されたPKCがSACの増殖シグナルのRasとERK2の間で相互作用することが認められました。S-Allyl-L-cysteine (SAC) contained in aged garlic showed a cell proliferation effects in primary cultured hepatocytes. SAC promoted cells proliferation by growth hormone receptor / JAK2 / PLC / pathway activation followed by activation of the insulin-like growth factor type I (IGF-I) receptor tyrosine kinase / Ras / PI3K / ERK2 /mTOR pathway in primary cultures of adult rat hepatocytes. In addition, SAC-induced hepatocyte proliferation was found to be subject to α1-adrenergic enhancement. So, the protein kinase C activated by α1 adrenergic agonists may converge to between downstream of SAC-targeted IGF-I receptor/Ras and the upstream of MEK / ERK2 in the SAC-induced proliferation signal.科学研究費助成事業研究成果報告書 研究種目：若手研究, 研究期間：2020～2022, 課題番号：20K16011 研究分野：薬理学, 研究者番号：00582272. 7p
The constituents mapping for natural medicines with NMR metabolomics
Get PDFNMRメタボロミクスの手法を用いることで、生薬として用いる部位と生薬として用いない部位とで含有成分がどのようなに異なっているかを明らかにする手法が確立できた。通常、成分の分析に使用するHPLCでの分析では検出できなかった含有成分の違いを、NMRメタボロミクスは検出できた。このことから、本手法を用いることでこれまで生薬として使用してこなかった部位についても、生薬として使用することの可能性を検討できると考えられる。In this study, I established a new method to detect the differences in ingredients between parts that are used as natural medicines and those that are not. Although HPLC analysis, which is used to confirm the ingredients of natural medicines, could not detect these differences, NMR metabolomics could. NMR metabolomics is a useful tool for evaluating the quality of natural crude drugs. These results indicated that this method can confirm to the possibility of using parts of the plant that have not been used as crude drugs.科学研究費助成事業研究成果報告書 研究種目：基盤研究(C)（一般）, 研究期間：2020～2022, 課題番号：20K07104 研究分野：天然物化学, 研究者番号：20415201. 4p