result 47562 件
| JaLCDOI | 10.18926/OER/41482 |
|---|---|
| FullText URL | oer_032_4_193_200.pdf |
| Author | Fujimoto, Takao| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2001-03-10 |
| Volume | volume32 |
| Issue | issue4 |
| Start Page | 193 |
| End Page | 200 |
| ISSN | 0386-3069 |
| language | English |
| File Version | publisher |
| NAID | 110000130078 |
| JaLCDOI | 10.18926/OER/41481 |
|---|---|
| Title Alternative | On the City of Sheffield about the Year 1900 |
| FullText URL | oer_032_4_175_191.pdf |
| Author | Shimono, Katsumi| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2001-03-10 |
| Volume | volume32 |
| Issue | issue4 |
| Start Page | 175 |
| End Page | 191 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 110000130076 |
| JaLCDOI | 10.18926/OER/41480 |
|---|---|
| Title Alternative | Adam Smith's Criticism of James Steuart's Theory of Banking |
| FullText URL | oer_032_4_161_174.pdf |
| Author | Niimura, Satoshi| |
| Abstract | This paper considered why and how Adam Smith criticized James Steuart's theory of Banking. In Lectures on Jurisprudence Adam Smith had a quite optimistic view about the stableness of banking system. But after the financial crisis in Scotland in 1760s and 1770s, especially the bankrupt of the Ayr Bank in 1772, Smith changed his early optimistic view of banking system. In Wealth of Nations Smith criticized Steuart's theory of banking, because Smith thought that its influence might be one of the major causes of the bankrupt of the Ayr Bank and the financial crisis in Scotland in 1772. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2001-03-10 |
| Volume | volume32 |
| Issue | issue4 |
| Start Page | 161 |
| End Page | 174 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 110000130075 |
| JaLCDOI | 10.18926/OER/41479 |
|---|---|
| Title Alternative | Some Notes on Capacity and Value |
| FullText URL | oer_032_4_149_159.pdf |
| Author | Wada, Junzo| |
| Abstract | This Article mainly focuses to the relationship between capacity and value. Recent Developments on Management Accounting rely on the theory of Value Chain heavily. For instance, supply chain management and customer relation management are from same origin. M. E. Porter insists that realization ofcompetitive advantage pay much more attention to strategic position inside specific industry; however, concrete measurements for profitable zoning are still vague. On the other side, traditional cost measurements keep to be fine tuned for tracking path on resource consumption. As one of such critical areas, capacity theory is more supportive for the analysis. Capacity theory has some theoretical features for the integration resource consumption and value creation. Restructuring of management accounting demands rational measurement methods on costs and value. This introduction to capacity theory might provide a handhold for remaking Legacy System. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2001-03-10 |
| Volume | volume32 |
| Issue | issue4 |
| Start Page | 149 |
| End Page | 159 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 110000130074 |
| JaLCDOI | 10.18926/OER/41478 |
|---|---|
| Title Alternative | Labor Movement and Japanese Immigrants in Washington State, 1922-1924 |
| FullText URL | oer_032_4_125_147.pdf |
| Author | Kurokawa, Katsutoshi| |
| Abstract | After the Seattle General Strike of 1919, the relationship between labor organizations and Japanese immigrants in Washington State became friendly. There were, however, many problems remained. When the big railroad shop strike occurred in the United States in 1922, one ofthe Japanese companies in Seattle sent strikebreakers to the railroad shops of Auburn. Almost all the Japanese in Auburn protested strongly against it because they wished to preserve a good relationship between white labor unions and the Japanese society there. Their appeal to the United Northwest Japanese Association in Seattle was, however, practically rejected by its executives. In 1924, U. S. Congress passed the Japanese Exclusion Act. Newspapers in Seattle, the Seattle Times, the Seattle Post-Intelligencer and the Seattle Star welcomed the decision of the Congress. Only the Seattle Union Record, the organ of the Seattle Central Labor Council, was critical to the Exclusion Act and sympathetic to the Japanese in Seattle. The policy of the Union Record was, however, not supported unanimously by a large majority of the organized labor in those days. The influence of conservatives was becoming stronger in the Washington State labor movement. They had bad feeling on Japanese immigrants and were critical against the policy of Harry Ault, the editor ofthe Union Record. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2001-03-10 |
| Volume | volume32 |
| Issue | issue4 |
| Start Page | 125 |
| End Page | 147 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 110000130072 |
| JaLCDOI | 10.18926/OER/41477 |
|---|---|
| FullText URL | oer_032_4_101_123.pdf |
| Author | Takemura, Shosuke| |
| Abstract | There is a saying that 'look before you leap'. Though many economists look to be acquainted with the commonly accepted vision ofSchumpeter, I am wondering if it isn't time now to think over the appropriateness. His view about a certain mixed structure with monopoly and competition is the typical subject. In this paper I'll focus his logic of the competitive power I've seen in his several works. The main points are as follows. His competitive power vision is well understood by utilizing a certain meaning of 'rivalry' I call it. The reason is simply that this kind of power is agreeable to producing innovative activities. As some conclusions I will assert that Schumpeter's competitive power is filled with lots of splendid ideas for the modern economic theory. His prominent point, so to speak, consists in the balance between the innovative activities and the possible equilibrium in rivalry. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2001-03-10 |
| Volume | volume32 |
| Issue | issue4 |
| Start Page | 101 |
| End Page | 123 |
| ISSN | 0386-3069 |
| language | English |
| File Version | publisher |
| NAID | 110000130073 |
| JaLCDOI | 10.18926/OER/41476 |
|---|---|
| Title Alternative | The Evolution of Industries and the Public Policies for the Creation of New Business |
| FullText URL | oer_032_4_065_100.pdf |
| Author | Nitta, Mitsllshige| |
| Abstract | In the latter half in 1990's, the extensive public policies for promoting newly establishment of the enterprise (for example, "Law for facilitating the creation of New Business" enforced in 1999) were introduced in Japan. In this paper, I would like to search the theoretical background of such policy as the policy for promoting evolution of industry that the innovative activities were accompanied by newly establishment and discontinuance ofbusiness of the enterprise. To begin with, I carried out the fact finding on the relation between newly establishment and discontinuance of business using the data of "The 1999 Establishment and Enterprise Census." And I verified some hypotheses on the evolution of industries which Acs and Audretsch (1991) and Audretsch (1995) presented and tried the reexamination of these hypotheses. I set the increasing rate of newly establishment (the number of employee base) and the increasing rate of discontinuance of business (the number of employee base) during 1996-1999 period as main variables. I carried out the regression analysis on manufacturing industries and service industries (industrial classification of 2 and 3 digits), and confirmed that there was the positive correlation between the increasing rate of newly establishment and the increasing rate of discontinuance of business. I examined the ratio of increasing rate of discontinuance of business and increasing rate of newly establishment (D / E ratio) on enterprise scale (by the number of employee base) and industrial sector (industrial classification of 2 digits). As the result, I confirmed that the D / E ratio described the V-shaped curve with the extension of enterprise scale in many industrial sectors. I consider that the base point of this V-shaped curve shows minimum efficient scale. I confirmed that there was the positive correlation between this minimum efficient scale (D / E ratio at V-shaped base point) and employment increasing rate of the industrial sector. Based on these results of analysis, I describe some policy implications on the public policies for the newly establishment of enterprises and the initial support and growth support for the newly-established and smallscale enterprises. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2001-03-10 |
| Volume | volume32 |
| Issue | issue4 |
| Start Page | 65 |
| End Page | 100 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 110000130071 |
| 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 |
