| Author | Koyama, Fumihiko| |
|---|---|
| Published Date | 2007-05-01 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume119 |
| Issue | issue1 |
| Content Type | Journal Article |
| Author | Tanaka, Noriyoshi| |
|---|---|
| Published Date | 2007-05-01 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume119 |
| Issue | issue1 |
| Content Type | Journal Article |
| Author | Nakatsuka, Mikiya| |
|---|---|
| Published Date | 2007-05-01 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume119 |
| Issue | issue1 |
| Content Type | Journal Article |
| Author | Fernando Abarzua| |
|---|---|
| Published Date | 2007-05-01 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume119 |
| Issue | issue1 |
| Content Type | Journal Article |
| Author | 魏 范研| 長嶋 一昭| 大島 登志男| 佐伯 恭範| 陸 雲飛| 松下 正之| 山田 祐一郎| 御子柴 克彦| 清野 裕| 松井 秀樹| 富澤 一仁| |
|---|---|
| Published Date | 2007-05-01 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume119 |
| Issue | issue1 |
| Content Type | Journal Article |
| JaLCDOI | 10.18926/OER/13171 |
|---|---|
| Title Alternative | Ablösungen der feudalen Grundlasten auf demsudsächsischen Rittergut Purschenstein |
| FullText URL | 40_1_093_126.pdf |
| Author | Matsuo, Nobushige| |
| Abstract | 第1節全国償却委員会文書第1852号 (1)貢租償却協定 (2)償却年地代・一時金合計額 第2節全国償却委員会文書第1853号 第3節全国償却委員会文書第1892号 (1)賦役・貢租償却協定 (2)償却年地代・一時金合計額 第4節全国償却委員会文書第2023号 (1)賦役・貢租償却協定 (2)償却年地代・一時金合計額 第5節全国償却委員会文書第2024号 (1)賦役・貢租償却協定 (2)償却年地代・一時金合計額 第6節全国償却委員会文書第2025号 (1)賦役償却協定 (2)償却年地代・一時金合計額（39巻3号） 第７節全国償却委員会文書第2026号 第８節全国償却委員会文書第2027号 (1)賦役償却協定 (2)償却年地代・一時金合計額 第9節全国償却委員会文書第3700号 (1)賦役・貢租・放牧権償却協定 (2)償却年地代・一時金合計額 第10節全国償却委員会文書第4601号 第11節全国償却委員会文書第5777号 (1)賦役・貢租償却協定 (2)償却年地代・一時金合計額 第12節全国償却委員会文書第5778号 |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2008-06-10 |
| Volume | volume40 |
| Issue | issue1 |
| Start Page | 93 |
| End Page | 126 |
| ISSN | 03863069 |
| Related Url | http://eprints.lib.okayama-u.ac.jp/12405/ |
| language | Japanese |
| Copyright Holders | 岡山大学経済学会 |
| File Version | publisher |
| NAID | 120002310628 |
| Author | 成島 道樹| Kobayashi, Naoya| 興津 輝| 田中 斎仁| 李 順愛| 陳 勇| 三木 厚| 田中 公章| 中路 修平| 竹居 孝二| Alejandro, Soto Gutierrez| Jorge, David Rivas-Carrillo| Nalu, Navarro-Alvarez| Hee-Sook, Jun| Karen, A Westerman| 野口 洋文| Jonathan, R T Lakey| Philippe, Leboulch| 田中 紀章| Ji-Won, Yoon| |
|---|---|
| Published Date | 2007-05-01 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume119 |
| Issue | issue1 |
| Content Type | Journal Article |
| Author | Tanimoto, Mitsune| |
|---|---|
| Published Date | 2008-05-01 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume120 |
| Issue | issue1 |
| Content Type | Journal Article |
| Author | Shinomiya, Kazuaki| Kitamura, Yoshihisa| Ueshima, Satoshi| Satoh, Tomoaki| Sendo, Toshiaki| |
|---|---|
| Published Date | 2008-05-01 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume120 |
| Issue | issue1 |
| Content Type | Journal Article |
| Author | Hiramatsu, Yuji| |
|---|---|
| Published Date | 2008-05-01 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume120 |
| Issue | issue1 |
| Content Type | Journal Article |
| Author | Kinomura, Masaru| Sugiyama, Hitoshi| Makino, Hirofumi| |
|---|---|
| Published Date | 2008-05-01 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume120 |
| Issue | issue1 |
| Content Type | Journal Article |
| Author | Kunisada, Toshiyuki| Ozaki, Toshifumi| |
|---|---|
| Published Date | 2008-05-01 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume120 |
| Issue | issue1 |
| Content Type | Journal Article |
| JaLCDOI | 10.18926/OER/13157 |
|---|---|
| Title Alternative | Research on Emplyee’s Will and Behavior Change : Questionnaire Survey for Companies in Domesetic and Okayama Prefecture. |
| FullText URL | 40_1_063_091.pdf |
| Author | Matsuda, Yoichi| |
| Abstract | 目次 I.全調査の目的等 II.全調査の概要 III.全調査の分析結果の要約 IV.全調査の分析結果の詳細 V.考察 |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2008-06-10 |
| Volume | volume40 |
| Issue | issue1 |
| Start Page | 63 |
| End Page | 91 |
| ISSN | 03863069 |
| Related Url | http://www.e.okayama-u.ac.jp/~shiryou/gakkaishi.htm |
| language | Japanese |
| Copyright Holders | 岡山大学経済学会 |
| File Version | publisher |
| NAID | 120002310257 |
| JaLCDOI | 10.18926/OER/13154 |
|---|---|
| Title Alternative | A Comparative Study of Fair Value Measurements in SFAS No.157 and IFRS Discussion Paper |
| FullText URL | 40_1_031_061.pdf |
| Author | Konishi, Noriyuki| Fujiwara, Hanae| |
| Abstract | The disclosure of fair value in financial reporting is of great interest and useful to preparers, auditors, users and regulators. The purpose of our article is that the Discussion Paper on Fair Value Measurement (DP) which International Accounting Standards Board (IASB) published in November 2006 is in analyzing. The DP is aimed at addressing requests from a number of interested parties seeking additional guidance on the measurement of fair value. International Financial Reporting Standards (IFRS) already require some assets, liabilities and equity instruments to be measured at fair value in some circumstances. However, guidance on measuring fair value is dispersed throughout IFRS and is not always consistent. The DP is not about expanding the use of fair value in financial reporting, but about how to codify, clarify and simplify the guidance that is at present dispersed widely in IFRS. In the US the Financial Accounting Standards Board (FASB) has already issued an accounting standard in September 2006, SFAS No.157 “Fair Value Measurements”, on which work was well advanced before the IASB launched its own project. Three statements were issued by publicity of SFAS No157. The first issue is the Exposure Draft “Fair Value Measurement” in June 2004, the second issue is Working Draft “Fair Value Measurement” in October 2005, and revised Working Draft issued in March 2006. SFAS No.157 establishes a single definition of fair value together with a framework for measuring fair value for financial reports prepared in accordance with US generally accepted accounting principles. Consistently with its commitment to the convergence of IFRS and US GAAP, IASB decided to use the US standard as the starting point for its own deliberations. The DP is the first stage of the IASB’s fair value measurement project. Comparing DP with SFAS No.157 and the three statements in our article, it comes out that DP almost agree with SFAS No.157 as concerns fair value measurement concept. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2008-06-10 |
| Volume | volume40 |
| Issue | issue1 |
| Start Page | 31 |
| End Page | 61 |
| ISSN | 03863069 |
| Related Url | http://www.e.okayama-u.ac.jp/~shiryou/gakkaishi.htm |
| language | Japanese |
| Copyright Holders | 岡山大学経済学会 |
| File Version | publisher |
| NAID | 120002310679 |
| JaLCDOI | 10.18926/OER/13153 |
|---|---|
| Title Alternative | How Do Chinese Listed Corporations Determine Capital Structure |
| FullText URL | 40_1_001_030.pdf |
| Author | Shi, Hongwei| Zhang, Xingyuan| |
| Abstract | This paper investigates empirically how Chinese firms determine their debt equity ratios in recent 10 years. We use data abtained from the firms listed in the Shanghai Stock Exchange and Shenzhen Stock Exchange, and divide the sample into two periods, i.e., 1996−2000 and 2001−2005 to see if there is any change in the capital structure in these firms. Our results show that there exist effects of industry factors on the debt ratios of Chinese firms. However, the R−squared values are quite smaller than those in the USA and Japan. Our results also indicate that size, profitability, growth, non−tax effect and cash flow are important determinants of financing decisions in Chinese corporations, and in the period 2001−2005 growth becomes dominant factor, taking place of profitability in the period 1996−2000. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2008-06-10 |
| Volume | volume40 |
| Issue | issue1 |
| Start Page | 1 |
| End Page | 30 |
| ISSN | 03863069 |
| Related Url | http://www.e.okayama-u.ac.jp/~shiryou/gakkaishi.htm |
| language | Japanese |
| Copyright Holders | 岡山大学経済学会 |
| File Version | publisher |
| NAID | 120002310479 |
| Author | Kodama, Junichi| |
|---|---|
| Published Date | 2008-05-01 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume120 |
| Issue | issue1 |
| Content Type | Journal Article |
| Author | Yagi, Takahito| |
|---|---|
| Published Date | 2008-05-01 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume120 |
| Issue | issue1 |
| Content Type | Journal Article |
| Author | Naomoto, Yoshio| Yamatsuji, Tomoki| Shirakawa, Yasuhiro| Takaoka, Munenori| Fujiwara, Yasuhiro| Tanabe, Shunsuke| |
|---|---|
| Published Date | 2008-05-01 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume120 |
| Issue | issue1 |
| Content Type | Journal Article |
| Author | Tsuboi, Hiromu| |
|---|---|
| Published Date | 2008-05-01 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume120 |
| Issue | issue1 |
| Content Type | Journal Article |
| Author | Miyaishi, Satoru| |
|---|---|
| Published Date | 2008-05-01 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume120 |
| Issue | issue1 |
| Content Type | Journal Article |
