result 47530 件
| Author | Takahashi, Yoshio| |
|---|---|
| Published Date | 1927-06-30 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume39 |
| Issue | issue449 |
| Content Type | Journal Article |
| Author | Hara, Katsumi| |
|---|---|
| Published Date | 1927-06-30 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume39 |
| Issue | issue449 |
| Content Type | Journal Article |
| Author | Katagi, Ryuzo| |
|---|---|
| Published Date | 1927-06-30 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume39 |
| Issue | issue449 |
| Content Type | Journal Article |
| Author | Yoshioka, Yoshisuke| |
|---|---|
| Published Date | 1927-06-30 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume39 |
| Issue | issue449 |
| Content Type | Journal Article |
| Author | Misaki, Keizo| |
|---|---|
| Published Date | 1927-06-30 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume39 |
| Issue | issue449 |
| Content Type | Journal Article |
| JaLCDOI | 10.18926/OER/47299 |
|---|---|
| Title Alternative | 427 Japaner/Innen in Sachsen 1873−1998, verbesserte Auflage |
| FullText URL | oer_043_3_049_071.pdf |
| Author | Matsuo, Nobushige| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2011-12-01 |
| Volume | volume43 |
| Issue | issue3 |
| Start Page | 49 |
| End Page | 71 |
| ISSN | 0386-3069 |
| language | Japanese |
| Copyright Holders | Copyright © 2011 岡山大学経済学会 |
| File Version | publisher |
| NAID | 40019162539 |
| JaLCDOI | 10.18926/OER/47298 |
|---|---|
| Title Alternative | A Study on the Expansion of Public Expenditure in Japan |
| FullText URL | oer_043_3_029_048.pdf |
| Author | Hirano, Masaki| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2011-12-01 |
| Volume | volume43 |
| Issue | issue3 |
| Start Page | 29 |
| End Page | 48 |
| ISSN | 0386-3069 |
| language | Japanese |
| Copyright Holders | Copyright © 2011 岡山大学経済学会 |
| File Version | publisher |
| NAID | 40019162534 |
| JaLCDOI | 10.18926/OER/47297 |
|---|---|
| Title Alternative | Factors facilitating technology reuse - An estimation from patent citation data - |
| FullText URL | oer_043_3_015_028.pdf |
| Author | Inuzuka, Atsushi| |
| Abstract | 同一企業内における特許引用を，顕在技術の再活用と埋没技術の再活用とに区分した上で，これらの技術の再活用条件に関する探索的分析を行った。分析の結果，顕在技術の再利用は，必ずしも漸進的なものではないことが示された。また，再活用された技術の価値向上をもたらす要因に関する探索的分析からは，顕在技術と埋没技術の再利用との間に幾らかの差異を見出す一方で，特許引用同士における同一発明者の存在は，これらの価値向上に対し有意な寄与をもたらしていないことが明らかになった。 |
| Keywords | 埋没技術 (buried technology) 顕在技術 (manifest technology) 再活用 (technology reuse) 特許引用 (patent citation) 審査請求 (examination request) |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2011-12-01 |
| Volume | volume43 |
| Issue | issue3 |
| Start Page | 15 |
| End Page | 28 |
| ISSN | 0386-3069 |
| language | Japanese |
| Copyright Holders | Copyright © 2011 岡山大学経済学会 |
| File Version | publisher |
| NAID | 40019162507 |
| JaLCDOI | 10.18926/OER/47296 |
|---|---|
| Title Alternative | A study on the conflict and intertwine of the accounting standards and the tax law in asset losses |
| FullText URL | oer_043_3_001_013.pdf |
| Author | Kobayashi, Hiroaki| |
| Abstract | This paper first refers to the key concept of recognition of asset losses under the corporate tax law. The tax law basically restricts the loss deduction and imposes requirements of "settlements" with a fact of physical or monetary damage for the special loss deduction unless potential nonrecognized losses may be deducted under the accounting standards from the viewpoint of disclosure for asset fair values. This loss deduction rule is derived from the foreseeability and legal stability in calculation of taxable income. This paper secondly explains the content and legislative context of the recent amendments in the depreciation system and allowance expenses. Some allowance systems has been repealed in order to enlarge the tax base and increase the tax revenue, however, the accelerated depreciation, newly introduced system in the recent corporate tax reform, brought a broad accrual expense, where it caused an opposite result to the tax base. I would rather mention the background of the past tax reforms and suggest the range of estimated accrual expenses should be more broadened. Finally, this paper would clarify the contemporary signification in the loss deduction rule. ASBJ has issued the cumulative accounting standards for the global convergence, and is now required the final decision for the IFRS adoption. It would likely be said that harmonization between the accounting and tax enforcement would be continuously pursed through this convergence process. The loss deduction rule would have a vital role in the fair value measurement in tax accounting, where tax income and each tax item on a balance sheet are measured by an index with high accuracy and legal settlement. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2011-12-01 |
| Volume | volume43 |
| Issue | issue3 |
| Start Page | 1 |
| End Page | 13 |
| ISSN | 0386-3069 |
| language | Japanese |
| Copyright Holders | Copyright © 2011 岡山大学経済学会 |
| File Version | publisher |
| NAID | 40019162496 |
| Author | 岡山医学会| |
|---|---|
| Published Date | 1927-05-31 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume39 |
| Issue | issue448 |
| Content Type | Others |
| Author | 生沼 曹六| |
|---|---|
| Published Date | 1927-05-31 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume39 |
| Issue | issue448 |
| Content Type | Journal Article |
| Author | Kurose, Iwao| Hasimoto, Masaiti| |
|---|---|
| Published Date | 1927-05-31 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume39 |
| Issue | issue448 |
| Content Type | Journal Article |
| Author | Hara, Katsumi| |
|---|---|
| Published Date | 1927-05-31 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume39 |
| Issue | issue448 |
| Content Type | Journal Article |
| Author | Otsubo, Y.| |
|---|---|
| Published Date | 1927-05-31 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume39 |
| Issue | issue448 |
| Content Type | Journal Article |
| Author | Yamagata, K.| |
|---|---|
| Published Date | 1927-05-31 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume39 |
| Issue | issue448 |
| Content Type | Journal Article |
| Author | Kumagai, Kuranosuke| |
|---|---|
| Published Date | 1927-05-31 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume39 |
| Issue | issue448 |
| Content Type | Journal Article |
| Author | Hosokawa, T.| |
|---|---|
| Published Date | 1927-05-31 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume39 |
| Issue | issue448 |
| Content Type | Journal Article |
| Author | 岡山医学会| |
|---|---|
| Published Date | 1927-04-30 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume39 |
| Issue | issue447 |
| Content Type | Others |
| Author | Ohmori, Seiichi| |
|---|---|
| Published Date | 1927-04-30 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume39 |
| Issue | issue447 |
| Content Type | Journal Article |
| Author | Matsuura, Sukehiko| |
|---|---|
| Published Date | 1927-04-30 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume39 |
| Issue | issue447 |
| Content Type | Journal Article |
