result 47495 件
| JaLCDOI | 10.18926/OER/41475 |
|---|---|
| Title Alternative | Estate Management and Administration of the Family Estate in the Victorian Prosperous Period; the Case of the 7th Duke of Devonshire |
| FullText URL | oer_032_4_031_064.pdf |
| Author | Achira, Takao| |
| Abstract | The Duke of Devonshire was a traditional landed aristocrat, who owned, according to the 'New Doomsday Book' of 1873, the seventh largest land, out of which he gained the second largest gross rental in the English landed aristocracy. He formed its central core. William Cavendish (1808-1884), who inherited the Dukedom in 1858, has been taken as a classic Mid-Victorian improving landlord. His entrepreneurship mainly covered the industrialisation and urbanisation of Barrow-in-Furness. In 1846 he constructed the Furness Railway as a means of developing his own iron mines, in the 1860's created the Barrow Haematite Steel Co. Ltd. and in the early 1870's a group of firms, which were related to the export of the steel rail. The firms respectively worked as elements which composed the productive forces for the use of landnature, and as a whole they created a regional structure of productive forces for the use of natural resources. The Cavendishes completely grasped these firms, at first as 'a proprietary railway', next as a 'Furness Railway-Cavendish organism', and lastly as the 'Furness Railway's Industrial Empire'. It was made possible owing to the prosperity of England as World Factory that the landowner transformed his own wealth into the capital on a large scale, led by the interest of his estate management. This was the process of forming a 'Capital-Landownership Complex' proper to Modern England, in which on one hand the landowner partly came to base on the capital, and on the other hand English Capitalism mobilized the wealth ofthe landowner to the capital. The aim of this paper is to study the Duke of Devonshire's finance which supported the aggressive estate management. It brings light on the followings; 1. the 6th Duke's Finance in the 1850's, through the close study of the Chief Agent's General Statements of Income and Expenditure, 2. the state of the Duke Family's finance on the 7th Duke's succession to the Dukedom, through the careful examination of his the letters and diary, 3. his estate management and its finance between 1858 and 1884, through the analysis ofthe summary statement. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2001-03-10 |
| Volume | volume32 |
| Issue | issue4 |
| Start Page | 31 |
| End Page | 64 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 110000130070 |
| JaLCDOI | 10.18926/OER/41474 |
|---|---|
| Title Alternative | The Decisive Day. On October 9, 1989, in Leipzig |
| FullText URL | oer_032_4_001_029.pdf |
| Author | Fujimoto, Tateo| |
| Abstract | The history of DDR ended when the Wall between East and West Berlin fell down on November 9, 1989. Just one month before the Wall fell down, on October 9, 70,000 citizens demonstrated in Leipzig (at that time, the population of the city was 550,000). Though this demonstration was illigal, the authorities couldn't stop it. The success of this demonstration caused a rapid loss ofthe authority of the system. What caused this situation was that the citizens of Leipzig accumulated various dissatisfactions against the economic, political and social system and that the system itself couldn't solve their dissatisfactions. The problem was who organized these dissatisfactions. In Leipzig, the church became the place where the citizens concentrated and the demonstration succeeded through the mediation of Masur, the director of Gewandhaus, between the citizens and the party (SED) in Leipzig. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2001-03-10 |
| Volume | volume32 |
| Issue | issue4 |
| Start Page | 1 |
| End Page | 29 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 110000130069 |
| JaLCDOI | 10.18926/OER/41473 |
|---|---|
| Title Alternative | Integrated Marketing Communications by The Body Shop in Japan (1990-1995): How does a company communicate values to consumers ? |
| FullText URL | oer_032_3_075_091.pdf |
| Author | Kuriki, Kei| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2000-11-20 |
| Volume | volume32 |
| Issue | issue3 |
| Start Page | 75 |
| End Page | 91 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 120000943035 |
| JaLCDOI | 10.18926/OER/41472 |
|---|---|
| Title Alternative | Review of the Prudence Policy in Japan from the Viewpoint of Economic Uncertainty |
| FullText URL | oer_032_3_053_074.pdf |
| Author | Nishigaki, Narunto| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2000-11-20 |
| Volume | volume32 |
| Issue | issue3 |
| Start Page | 53 |
| End Page | 74 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 110000130067 |
| JaLCDOI | 10.18926/OER/41471 |
|---|---|
| Title Alternative | Kibi Plateau City: Planning Process and Evaluation by Questionnaire to Residents |
| FullText URL | oer_032_3_001_051.pdf |
| Author | Nakamura, Ryohei| |
| Abstract | 'Kibi Plateau City' had been planned in 1974 and its construction started in 1981. Construction plan is divided into two intervals. The former interval of the construction plan was completed in 1993. The latter interval, however, has been freezing due to the local financial crisis of Okayama Prefecture. This paper first reviews planning process of 'Kibi Plateau City' and picks up current problems by statistical data and articles of newspapers. Secondly, questionnaire is made up and implemented to residents. Finally, according to the results of the questionnaire an evaluation of 'Kibi Plateau City' is proposed. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2000-11-20 |
| Volume | volume32 |
| Issue | issue3 |
| Start Page | 1 |
| End Page | 51 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 110000130065 |
| JaLCDOI | 10.18926/OER/41470 |
|---|---|
| Title Alternative | Die vom Advokaten H. Graichen 1848 verfasste Petition an die deutsche Nationalversammlung (2) |
| FullText URL | oer_032_2_155_172.pdf |
| Author | Matsuo, Nobushige| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2000-09-10 |
| Volume | volume32 |
| Issue | issue2 |
| Start Page | 155 |
| End Page | 172 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 110000130059 |
| JaLCDOI | 10.18926/OER/41469 |
|---|---|
| Title Alternative | 3 Rittergüter und ihre Ortschaften in Sachsen in dar ersten Hälfte des19 Jahrhunders |
| FullText URL | oer_032_2_115_154.pdf |
| Author | Matsuo, Nobushige| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2000-09-10 |
| Volume | volume32 |
| Issue | issue2 |
| Start Page | 115 |
| End Page | 154 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 110000130060 |
| JaLCDOI | 10.18926/OER/41468 |
|---|---|
| FullText URL | oer_032_2_099_113.pdf |
| Author | Furumatsu, Noriko| |
| Abstract | In this paper, we construct a model which explains a change in demand for education, considering an individual preference for the higher education (university). We suppose that the individual preference for education depends on the average level of education in a society and changes drastically at some level. We consider a possibility that diffusion of education brings about discontinuous increase in demand for education, and examine the optimal educational policies in dynamic setting. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2000-09-10 |
| Volume | volume32 |
| Issue | issue2 |
| Start Page | 99 |
| End Page | 113 |
| ISSN | 0386-3069 |
| language | English |
| File Version | publisher |
| NAID | 110000130064 |
| JaLCDOI | 10.18926/OER/41467 |
|---|---|
| Title Alternative | Income Distribution and Tax Reforms in Aging Japan |
| FullText URL | oer_032_2_059_098.pdf |
| Author | Okamoto, Akira| |
| Abstract | This paper examines the effects of changes in the variance of income distribution on both capital accumulation and social welfare in Japan, the society with an aging population. To analyze the problem, we adopt a simulation approach for an extended life-cycle general equilibrium model of overlapping generations with continuous income distribution. The simulation results indicate that the changes in the variance affect economic variables under a progressive tax scheme but they do not under a proportional tax scheme. The results also show that social welfare greatly increases as the variance shrinks. Therefore, the recent shift in Japan, where the taxation system has tended in effect to become flat, may cause a significant damage to social welfare. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2000-09-10 |
| Volume | volume32 |
| Issue | issue2 |
| Start Page | 59 |
| End Page | 98 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 110000130063 |
| JaLCDOI | 10.18926/OER/41466 |
|---|---|
| Title Alternative | Corporate Ideologies and Visions of Top-managements in the Local Small Manufacturing Industries |
| FullText URL | oer_032_2_035_057.pdf |
| Author | Tomae, Hisao| |
| Abstract | This paper is concerned with corporate ideologies and visions of topmanagements in the local small manufacturing industries. We assume that corporate ideologies are unchanging values and that visions of topmanagement evolve according to actual interaction. Further we assume that visions are both value and factual premises. The questionnaire survey is analyzed. The analyses imply the followings. (1) Even in the local small companies, visions of top-managements are important for corporate performance. (2) In high performance small companies of local area, visions of top-managements relate to corporate ideologies. (3) In the high performance small companies, when top-management want to challenge projecting strategies, the projecting strategies are related to visions of top-managements and corporate ideologies. (4) In the high performance small companies, visions of top-managements and corporate ideologies lead to flexibility modification, but in low performance small companies oflocal area, field levels lead to flexibility modification. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2000-09-10 |
| Volume | volume32 |
| Issue | issue2 |
| Start Page | 35 |
| End Page | 57 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 110000130062 |
| JaLCDOI | 10.18926/OER/41465 |
|---|---|
| Title Alternative | Amendments to Auditing Standards and Rules |
| FullText URL | oer_032_2_001_033.pdf |
| Author | Kojima, Takashi| |
| Abstract | In 1991 the Business Accounting Deliberation Council ofthe Ministry of Finance completely amended Auditing Standards and Rules after the interval of twenty-five years. In the amendment the Council referred to Statements on Auditing Standards (SASs) promulgated by the American Institute of Certified Public Accountants (AICPA). A minor amendment in relation to Statement ofCash Flows has been made since 1991. The AICPA issued SASs from No.69 to No.91 after the 1991's amendments of Japanese Auditing Standards and Rules. They include important subjects such as a relationship between accounting standards and auditing standards, responsibility of auditors, uncertainties and the entity's ability to continue as a going concern. The subjects should be considered in the forthcoming amendment of Japanese Auditing Standards and Rules. Japanese Auditing Standards and Rules have points at issue to be considered for improvement in the right of SASs as well as the subjects. The Japanese Institute of Certified Public Accountants (JICPA), which issues Reports of Auditing Standards Committee as the interpretations of Auditing Standards and Rules, now seems to have the ability to establish auditing standards. Accordingly, the JICPA has to be a body to promulgate auditing standards. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2000-09-10 |
| Volume | volume32 |
| Issue | issue2 |
| Start Page | 1 |
| End Page | 33 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 110000130061 |
| Author | Uchida, Toyoshi| |
|---|---|
| Published Date | 2000-06-10 |
| Publication Title | 岡山大学経済学会雑誌 |
| Volume | volume32 |
| Issue | issue1 |
| Content Type | Article |
| Author | Otsuka, Toshiaki| |
|---|---|
| Published Date | 2000-06-10 |
| Publication Title | 岡山大学経済学会雑誌 |
| Volume | volume32 |
| Issue | issue1 |
| Content Type | Article |
| Author | Sato, Masashi| |
|---|---|
| Published Date | 2000-06-10 |
| Publication Title | 岡山大学経済学会雑誌 |
| Volume | volume32 |
| Issue | issue1 |
| Content Type | Article |
| JaLCDOI | 10.18926/OER/41461 |
|---|---|
| Title Alternative | Die vom Advokaten H.Graichen1848 verfasste Petition an die deutsche Nationalversammlung (1) |
| FullText URL | oer_032_1_107_123.pdf |
| Author | Matsuo, Nobushige| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2000-06-10 |
| Volume | volume32 |
| Issue | issue1 |
| Start Page | 107 |
| End Page | 123 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 110000130042 |
| JaLCDOI | 10.18926/OER/41460 |
|---|---|
| Title Alternative | An Analysis of the lnformation Industry District of the Sapporo Area in Japan |
| FullText URL | oer_032_1_085_105.pdf |
| Author | Eshima, Yoshihiro| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2000-06-10 |
| Volume | volume32 |
| Issue | issue1 |
| Start Page | 85 |
| End Page | 105 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 110000130046 |
| JaLCDOI | 10.18926/OER/41459 |
|---|---|
| Title Alternative | Tentative Standards for Attestation Engageme - In Comparison with Canadian Standards - |
| FullText URL | oer_032_1_069_083.pdf |
| Author | Kojima, Takashi| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2000-06-10 |
| Volume | volume32 |
| Issue | issue1 |
| Start Page | 69 |
| End Page | 83 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 110000130041 |
| JaLCDOI | 10.18926/OER/41458 |
|---|---|
| FullText URL | oer_032_1_057_068.pdf |
| Author | Nagata, Hiroshi| |
| Abstract | This study explored an assimilation effect in judging the grammaticality of sentences violating the subjacency condition. The target sentences included either a noun phrase (NP-extracted) or an adverbial phrase (AP-extracted), each extracted from a subordinate clause and placed in front of the sentences. Anchor sentences had a surface structure similar to the AP-extracted targets such that a preposed adverbial phrase could be associated both with the subordinate and the matrix verb. Twenty-eight speakers classified as field-dependent judged the two types oftarget sentences given together with anchors or no anchors. The assimilation as well as the contrast effect was found, albeit to a slight degree. The level of judged grammaticality of the anchors rather than surface structure similarity appeared to be more influential in producing the anchoring effects in the judgments of the grammaticality of sentences. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2000-06-10 |
| Volume | volume32 |
| Issue | issue1 |
| Start Page | 57 |
| End Page | 68 |
| ISSN | 0386-3069 |
| language | English |
| File Version | publisher |
| NAID | 110000130039 |
| JaLCDOI | 10.18926/OER/41457 |
|---|---|
| FullText URL | oer_032_1_049_056.pdf |
| Author | Fujimoto, Takao| Ekuni, Fumiko| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2000-06-10 |
| Volume | volume32 |
| Issue | issue1 |
| Start Page | 49 |
| End Page | 56 |
| ISSN | 0386-3069 |
| language | English |
| File Version | publisher |
| NAID | 110000130038 |
| JaLCDOI | 10.18926/OER/41456 |
|---|---|
| Title Alternative | Heterogeneous Labor Endowments and Tax Reforms in Aging Japan: Progressive Taxes and Intragenerational Redistribution |
| FullText URL | oer_032_1_001_048.pdf |
| Author | Okamoto, Akira| |
| Abstract | This paper examines the effects of a progressive labor income tax scheme and a progressive consumption tax scheme on capital stock and on intragenerational wealth distribution in Japan, the society with an aging population. To analyze the problem, we adopt a simulation approach for an extended life-cycle general equilibrium model of overlapping generations. As a progressive tax is likely to mitigate the inequality of resource distribution, it is crucial to allow for the existence of heterogeneous labor. This is incorporated by assuming that each cohort has three representative individuals with equal tastes but unequal annual labor endowments, corresponding to three income classes, namely, low, middle, and high income classes. As the simulation results indicate, a progressive labor income tax shrinks the inequality in the distribution of wealth, while a progressive consumption tax furthers slightly. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2000-06-10 |
| Volume | volume32 |
| Issue | issue1 |
| Start Page | 1 |
| End Page | 48 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 110000130040 |
