| FullText URL | oer_057_2_contents_e.pdf |
|---|---|
| Publication Title | Okayama Economic Review |
| Published Date | 2025-11-25 |
| Volume | volume57 |
| Issue | issue2 |
| ISSN | 2433-4146 |
| language | Japanese |
| Copyright Holders | Copyright © 2025 岡山大学経済学会 |
| File Version | publisher |
| JaLCDOI | 10.18926/OER/69555 |
|---|---|
| Title Alternative | Die Agrarstruktur in Sachsen im 19. Jahrhundert（4） |
| FullText URL | oer_057_2_093_107.pdf |
| Author | Matsuo, Nobushige| |
| Publication Title | Okayama Economic Review |
| Published Date | 2025-11-25 |
| Volume | volume57 |
| Issue | issue2 |
| Start Page | 93 |
| End Page | 107 |
| ISSN | 2433-4146 |
| language | Japanese |
| Copyright Holders | Copyright © 2025 岡山大学経済学会 |
| File Version | publisher |
| JaLCDOI | 10.18926/OER/69554 |
|---|---|
| Title Alternative | Trends in the Number of Family Caregivers and Care Time |
| FullText URL | oer_057_2_081_092.pdf |
| Author | Kishida, Kensaku| |
| Publication Title | Okayama Economic Review |
| Published Date | 2025-11-25 |
| Volume | volume57 |
| Issue | issue2 |
| Start Page | 81 |
| End Page | 92 |
| ISSN | 2433-4146 |
| language | Japanese |
| Copyright Holders | Copyright © 2025 岡山大学経済学会 |
| File Version | publisher |
| JaLCDOI | 10.18926/OER/69553 |
|---|---|
| FullText URL | oer_057_2_049_080.pdf |
| Author | Shazadigul, Sawut| |
| Abstract | This study, based on a theoretical review, aims to elucidate elucidate the structural impact of changes in industrial and social systems, as well as advances in AI technologies, on consumer decision-making and purchasing behavior. It seeks to critically examine the limitations of traditional consumer behavior models that no longer adequately capture contemporary consumption patterns. Representative models such as AIDMA, AISAS, and SIPS demonstrated explanatory power within the technological and media contexts of their respective eras. However, in the current environment, where AI and algorithms not only deliver information but also shape the structure of choice, these models—built on the assumptions of linearity and rationality, are becoming increasingly insufficient. This paper provides a comprehensive overview of the theoretical evolution of consumer behavior models from the Mass Media Era to the Age of AI Coexistence. It highlights key limitations, including the neglect of nonlinearity; underestimation of emotional dimensions, such as empathy and resonance; and lack of theoretical responsiveness to the structural constraints imposed by algorithmic environments. Ultimately, this study serves as a theoretical starting point for a paradigm shift in consumer understanding, laying the groundwork for the future reconstruction of theory and he development of innovative marketing strategies in the age of intelligent systems. |
| Keywords | Artificial Intelligence (AI) Consumer Behavior Algorithm Decision-making Digital Marketing Social Media |
| Publication Title | Okayama Economic Review |
| Published Date | 2025-11-25 |
| Volume | volume57 |
| Issue | issue2 |
| Start Page | 49 |
| End Page | 80 |
| ISSN | 2433-4146 |
| language | English |
| Copyright Holders | Copyright © 2025 岡山大学経済学会 |
| File Version | publisher |
| JaLCDOI | 10.18926/OER/69552 |
|---|---|
| Title Alternative | Reasons why gains or losses from the transfer of monetary claims are classified as miscellaneous income: Is it because it corresponds to interest rate, or is it to deal with the problems associated with the treatment of bad debt losses |
| FullText URL | oer_057_2_031_047.pdf |
| Author | Nakagawa, Yoshiyuki| |
| Abstract | 金銭債権の譲渡による損益は，所得税基本通達33-1により譲渡所得の基因となる資産から除外される。この理由について課税当局は50年もの長きにわたり，①「金銭債権の譲渡による利益は金利に該当するからである」，との説明と，②「金銭債権の譲渡による損失を貸倒処理して税制上の恩典を受けることから生ずる不合理に対処するためである」，とする2つの異なる説明を行ってきている。 本稿は課税当局によるこの2つの説明の比較検討を行い，②の「金銭債権の譲渡による損失を貸倒処理して税制上の恩典を受けることから生ずる不合理に対処するためである」，との説明の方がより優れていることを明らかにするものである。 また「金銭債権の譲渡による利益は金利に該当する」との説明に根本的な疑問を感じたことから，この点について深い検討を行い，この説明は適切でないことを明らかにするものである。 |
| Publication Title | Okayama Economic Review |
| Published Date | 2025-11-25 |
| Volume | volume57 |
| Issue | issue2 |
| Start Page | 31 |
| End Page | 47 |
| ISSN | 2433-4146 |
| language | Japanese |
| Copyright Holders | Copyright © 2025 岡山大学経済学会 |
| File Version | publisher |
| JaLCDOI | 10.18926/OER/69551 |
|---|---|
| Title Alternative | Theoretical Consideration of Creativity in Interactive Art Appreciation and Construction of an Analytical Framework |
| FullText URL | oer_057_2_017_030.pdf |
| Author | Miyazaki, Satoru| Teramoto, Shizuka| |
| Abstract | In this study, we theoretically examined the mechanism of creativity in interactive art appreciation and presented it as an analytical framework. In interactive art appreciation, viewers engage in collaborative dialogue with the artwork and other viewers, and are influenced by the promotion of creativity and improvement of the quality of the dialogue through the intervention of facilitation. This introduces an otherness that is different from the self, which creates a deviation from existing interpretations. This discrepancy in interpretation brings about a conceptual shift in the viewer, resulting in the creation of a new theory; this newly created theory eventually becomes the existing theory, and once again a collaborative dialogue takes place, giving birth to a new theory. In this cyclical process of creativity in interactive art appreciation, knowledge is created and accumulated, and existing knowledge is creatively destroyed to reconstruct new knowledge. Learning takes place through mutual learning mediated by intrinsic motivation, and eventually learning takes place to arrive at new interpretations, although sometimes learning support is handed over from the facilitator to the viewers. For viewers whose abilities to create meaning and grasp value are underdeveloped, interactive art appreciation helps to encourage this development, and it has the potential to have a ripple effect on development not only in art but also in the broader realm of everyday knowledge outside of art. |
| Publication Title | Okayama Economic Review |
| Published Date | 2025-11-25 |
| Volume | volume57 |
| Issue | issue2 |
| Start Page | 17 |
| End Page | 30 |
| ISSN | 2433-4146 |
| language | Japanese |
| Copyright Holders | Copyright © 2025 岡山大学経済学会 |
| File Version | publisher |
| JaLCDOI | 10.18926/OER/69550 |
|---|---|
| Title Alternative | Social Loss of Care Leavers: Update and Transition |
| FullText URL | oer_057_2_001_016.pdf |
| Author | Kishida, Kensaku| |
| Abstract | Kishida（2020）estimated the number of labor force exiters unemployed due to family care and their lost income. We updated the result of Kishida（2020）and modified the estimation method of the lost income. We defined labor force exiters as those who were out of work 2 years after they exited. The results using the latest Employment Status Survey for 2022 are as follow. Among the 10.6 thousand annual care leavers, 35.9％ restarted work and the remaining 64.1％ exited the labor market. Three-fourths of returned to the exiters were non-regular workers. Among the care leavers previously in regular employment who returned to the labor market, 34.4％ of them restarted work as regular workers and the remainder restarted work as non-regular workers. Among the exiters, the ratio of care leavers to all exiters was 3.8％ . More than 10％ of women exiters of 40-50 years of age were care leavers. Hence, the loss of middle-aged employment due to care leavers is significant. The wages of care leavers' previous jobs are indispensable for calculating the loss of income. However, our data did not contain the necessary information. Hence, as a proxy variable, we used the wages of workers whose attributes are similar to the ones of the care leavers. Additionally, in the loss of income calculation, we considered the income accrued from restarting work. The total loss of income during one year after care leave was 187.4 billion yen. We decomposed the income loss into the loss incurred by being unemployed and the loss incurred by getting a job that pays less than the previous one. The former loss was 77.1％ and the latter one was 22.9％ . Approximately 70％ of the income loss due to wage declines was due to previous full-time employment, and 86.3％ of that was due to resuming work as non-full-time employment with significantly lower wages. If the separation period lasts for more than one year, the income loss for society as a whole is the sum of the income losses in the years when the separation period is different. Based on our calculations, the annual income loss was at least 403.2 billion yen. The number of people leaving the labor market was 74,400 in 2012, 63,700 in 2017, and 68,100 in 2022. In 2012, when the unemployment rate was high, the return to work rate was lower than in 2017 and 2022, and the number of people leaving the labor market was relatively high. Income losses were 382.1 billion yen in 2012, 363.9 billion yen in 2017, and 399.2 billion yen in 2022. The breakdown of income losses by cause was roughly the same. |
| Publication Title | Okayama Economic Review |
| Published Date | 2025-11-25 |
| Volume | volume57 |
| Issue | issue2 |
| Start Page | 1 |
| End Page | 16 |
| ISSN | 2433-4146 |
| language | Japanese |
| Copyright Holders | Copyright © 2025 岡山大学経済学会 |
| File Version | publisher |
| FullText URL | oer_057_2_contents.pdf |
|---|---|
| Publication Title | Okayama Economic Review |
| Published Date | 2025-11-25 |
| Volume | volume57 |
| Issue | issue2 |
| ISSN | 2433-4146 |
| language | Japanese |
| Copyright Holders | Copyright © 2025 岡山大学経済学会 |
| File Version | publisher |
| FullText URL | oer_057_1_contents_e.pdf |
|---|---|
| Publication Title | Okayama Economic Review |
| Published Date | 2025-07-24 |
| Volume | volume57 |
| Issue | issue1 |
| ISSN | 2433-4146 |
| language | Japanese |
| Copyright Holders | Copyright © 2025 岡山大学経済学会 |
| File Version | publisher |
| JaLCDOI | 10.18926/OER/69007 |
|---|---|
| Title Alternative | The Impact of Market Share Contracts on Social Welfare: Theoretical Developments |
| FullText URL | oer_057_1_083_094.pdf |
| Author | Sato, Misato| |
| Publication Title | Okayama Economic Review |
| Published Date | 2025-07-24 |
| Volume | volume57 |
| Issue | issue1 |
| Start Page | 83 |
| End Page | 94 |
| ISSN | 2433-4146 |
| language | Japanese |
| Copyright Holders | Copyright © 2025 岡山大学経済学会 |
| File Version | publisher |
| JaLCDOI | 10.18926/OER/69006 |
|---|---|
| Title Alternative | Die Agrarstruktur in Sachsen im 19. Jahrhundert（3） |
| FullText URL | oer_057_1_071_081.pdf |
| Author | Matsuo, Nobushige| |
| Publication Title | Okayama Economic Review |
| Published Date | 2025-07-24 |
| Volume | volume57 |
| Issue | issue1 |
| Start Page | 71 |
| End Page | 81 |
| ISSN | 2433-4146 |
| language | Japanese |
| Copyright Holders | Copyright © 2025 岡山大学経済学会 |
| File Version | publisher |
| JaLCDOI | 10.18926/OER/69005 |
|---|---|
| Title Alternative | Case Study on Additional Tax for Non-Tax Return: On the subject of the Supreme Court's September 21, 2006 decision |
| FullText URL | oer_057_1_063_069.pdf |
| Author | Fuke, Hiroyuki| |
| Publication Title | Okayama Economic Review |
| Published Date | 2025-07-24 |
| Volume | volume57 |
| Issue | issue1 |
| Start Page | 63 |
| End Page | 69 |
| ISSN | 2433-4146 |
| language | Japanese |
| Copyright Holders | Copyright © 2025 岡山大学経済学会 |
| File Version | publisher |
| JaLCDOI | 10.18926/OER/69004 |
|---|---|
| Title Alternative | Anticompetitive Exclusive Contracts with Complementary Inputs: A Case of Horizontally Differentiated Products |
| FullText URL | oer_057_1_051_062.pdf |
| Author | Sato, Misato| |
| Abstract | This study constructs a model of anticompetitive exclusive dealing in the presence of complementary inputs. Kitamura, Matsushima, and Sato （2018） analyze the situation where a downstream firm transforms multiple complementary inputs into final products. When complementary input suppliers have market power, the inefficient incumbent supplier can deter socially efficient entry by using exclusive contracts. This study applies the analysis from Kitamura, Matsushima, and Sato （2018） to examine a situation where the potential entrant produces horizontally differentiated products and demonstrates the feasibility of anticompetitive exclusive dealing. |
| Publication Title | Okayama Economic Review |
| Published Date | 2025-07-24 |
| Volume | volume57 |
| Issue | issue1 |
| Start Page | 51 |
| End Page | 62 |
| ISSN | 2433-4146 |
| language | Japanese |
| Copyright Holders | Copyright © 2025 岡山大学経済学会 |
| File Version | publisher |
| JaLCDOI | 10.18926/OER/69003 |
|---|---|
| Title Alternative | A New Approach to Economic Ripple Effects in Regional Input-Output Tables |
| FullText URL | oer_057_1_035_050.pdf |
| Author | Nakamura, Ryohei| |
| Abstract | 本稿では，まず経済波及効果の考え方について，産業連関表を用いたシミュレーションの結果が，しばしば過大評価になっていることを述べる。その理由として，経済波及効果をもたらす前提条件の考え方にしばしば誤解があることを指摘する。域内の居住者の消費はマネーの移転であり，真の経済効果ではない。波及効果とは，本来，所得が増えた結果の追加消費であって，所得が増えない状況では，代替消費や消費の先取りに過ぎないのである。また，一般にいう経済効果とは，売上高の積み上げであって同じマネーが何でも加算されているものであり，付加価値効果すなわち所得効果とは異なる。付加価値効果は，当初の域外から入ってきたマネー以上にはならない。こういった解釈の誤謬をもたらしているのは，大学での産業連関分析の教育が十分でないことも原因の1つであるが，シンクタンクや公的機関などで提供されている波及効果の計算ツールにも問題がある。そこで本稿では，これまで筆者が提唱してきた波及効果プロセスを見える化するモデルを更に精緻化し，イベントなど外生的インパクトが発生した後の事後的な産業連関表を構築する流れに関して実例を用いて説明を行う。特に自給率の変化の効果については，これまでの競争移入型連関表では効果が過大傾向になる問題点を解消するべく，「部分非競争移入型」の投入構造を提案し，新たな分析方法を提案する。 |
| Publication Title | Okayama Economic Review |
| Published Date | 2025-07-24 |
| Volume | volume57 |
| Issue | issue1 |
| Start Page | 35 |
| End Page | 50 |
| ISSN | 2433-4146 |
| language | Japanese |
| Copyright Holders | Copyright © 2025 岡山大学経済学会 |
| File Version | publisher |
| JaLCDOI | 10.18926/OER/69002 |
|---|---|
| Title Alternative | Market Reactions to Earnings Announcements in Profitable and Loss Firm-Quarters: Changes Around the Market Restructuring |
| FullText URL | oer_057_1_021_033.pdf |
| Author | Nakagawa, Toyotaka| Yamanishi, Yuki| Kobayashi, Hiroaki| |
| Abstract | The purpose of this paper is to examine whether the market reaction to earnings announcements in each market segment （prime market segment, standard market segment, and growth market segment） differs between profitable and loss-making firms around the time of market restructuring. We have previously studied market reactions to quarterly earnings announcements in the context of the revision of market segmentation at the Tokyo Stock Exchange. However, we have not studied the differences between profitable firm quarters and loss firm quarters. Therefore, the analysis in this paper focuses on whether the net income attributable to owners of the parent is positive or negative. In the growth market segment, significant differences between profitable and loss-making firms were observed in the results of the analysis. |
| Publication Title | Okayama Economic Review |
| Published Date | 2025-07-24 |
| Volume | volume57 |
| Issue | issue1 |
| Start Page | 21 |
| End Page | 33 |
| ISSN | 2433-4146 |
| language | Japanese |
| Copyright Holders | Copyright © 2025 岡山大学経済学会 |
| File Version | publisher |
| JaLCDOI | 10.18926/OER/69001 |
|---|---|
| Title Alternative | Re-Thinking the Locus of Innovation |
| FullText URL | oer_057_1_001_020.pdf |
| Author | Huang, Qi| Fujii, Daiji| |
| Abstract | 本論文は，イノベーションの発生源に関する先行研究を振り返り，「いつ」「どこで」「誰によって」イノベーションが生み出されるのかを理論的に考察することを目的とする。考察の結果，「B to B」の文脈においては，イノベーションの発生源が企業ユーザーへ移行するメカニズムとして，取引コスト理論，期待利益仮説，情報粘着性の仮説，企業内部の独自能力（吸収能力），および外部の産業構造（製品アーキテクチャ・エコシステム）といった複数の要素からなる経済的合理性の観点から分析されていることが明らかになった。一方，「B to C」の文脈では，エンドユーザーがイノベーションに向かう動機として，「ニッチ市場に対するメーカーの消極的な対応」「創造的活動の楽しさ」「ユーザーコミュニティとの繋がり」「知識・スキルの向上」など多種多様な要素が存在し，中でも創造的活動の楽しさが根源的な動機づけの1つであると確認された。一方で，イノベーターを突き動かす心理的要因をブラックボックス化したまま放置することは，単なる知的好奇心の問題に留まらず，社会科学としての経営学にとっても重要な問題であると考えられる。今後のイノベーションの発生源研究においては，起業家をはじめとするイノベーター個人の心理的側面にいかに目を向け，創造的活動におけるポジティブな感情が働くメカニズムをイノベーションの発生メカニズムにいかに位置づけるか，その研究アプローチの提示が求められる。 |
| Keywords | イノベーションの発生源 (Locus of Innovation) ユーザーイノベーション (User Innovation) 経済的合理性 (Economic Rationality) 内発的動機づけ (Intrinsic Motivation) フロー体験 (Flow Experience) |
| Publication Title | Okayama Economic Review |
| Published Date | 2025-07-24 |
| Volume | volume57 |
| Issue | issue1 |
| Start Page | 1 |
| End Page | 20 |
| ISSN | 2433-4146 |
| language | Japanese |
| Copyright Holders | Copyright © 2025 岡山大学経済学会 |
| File Version | publisher |
| FullText URL | oer_057_1_contents.pdf |
|---|---|
| Publication Title | Okayama Economic Review |
| Published Date | 2025-07-24 |
| Volume | volume57 |
| Issue | issue1 |
| ISSN | 2433-4146 |
| language | Japanese |
| Copyright Holders | Copyright © 2025 岡山大学経済学会 |
| File Version | publisher |
| FullText URL | oer_056_3_contents_e.pdf |
|---|---|
| Publication Title | Okayama Economic Review |
| Published Date | 2025-03-21 |
| Volume | volume56 |
| Issue | issue3 |
| ISSN | 2433-4146 |
| language | Japanese |
| Copyright Holders | Copyright © 2025 岡山大学経済学会 |
| File Version | publisher |
| JaLCDOI | 10.18926/OER/68447 |
|---|---|
| Title Alternative | Die Grundlagen der wirtschaftlichen Entwicklung des Königreichs Sachsen（ 7 und Schluß） |
| FullText URL | oer_056_3_065_086.pdf |
| Author | Matsuo, Nobushige| |
| Publication Title | Okayama Economic Review |
| Published Date | 2025-03-21 |
| Volume | volume56 |
| Issue | issue3 |
| Start Page | 65 |
| End Page | 86 |
| ISSN | 2433-4146 |
| language | Japanese |
| Copyright Holders | Copyright © 2025 岡山大学経済学会 |
| File Version | publisher |
| JaLCDOI | 10.18926/OER/68446 |
|---|---|
| Title Alternative | Memorandum on Cost of sales calculation method |
| FullText URL | oer_056_3_057_064.pdf |
| Author | Fuke, Hiroyuki| |
| Publication Title | Okayama Economic Review |
| Published Date | 2025-03-21 |
| Volume | volume56 |
| Issue | issue3 |
| Start Page | 57 |
| End Page | 64 |
| ISSN | 2433-4146 |
| language | Japanese |
| Copyright Holders | Copyright © 2025 岡山大学経済学会 |
| File Version | publisher |
