検索結果 - OKAYAMA UNIVERSITY SCIENTIFIC ACHIEVEMENT REPOSITORY

Author	Nanba, Tokuro\| Kuroda, Yutaro\| Sakida, Shinichi\| Benino, Yasuhiko\|
Published Date	2009-11
Publication Title	Journal of the Ceramic Society of Japan
Volume	volume117
Issue	issue1371
Content Type	Journal Article

Author	Saiki, Keiji\| Sakida, Shinichi\| Benino, Yasuhiko\| Nanba, Tokuro\|
Published Date	2010-07
Publication Title	Journal of the Ceramic Society of Japan
Volume	volume118
Issue	issue1379
Content Type	Journal Article

FullText URL	MicrobiolImmunol_51_9_823_382.pdf
Author	Fukutome, Ayako\| Watashi, Koichi\| Kawakami, Norito\| Ishikawa, Hirofumi\|
Keywords	SARS Nosocomial transmission Stochastic model Simulation
Note	編集 : 日本細菌学会、日本ウイルス学会、日本免疫学会関連情報 : 岡山大学学位論文学位番号甲第3778号\|
Published Date	2007
Publication Title	Microbiology and Immunology
Volume	volume51
Issue	issue9
Publisher	財団法人学会誌刊行センター
Start Page	823
End Page	832
ISSN	0385-5600
NCID	AA00738350
Content Type	Journal Article
language	English
OAI-PMH Set	岡山大学
File Version	publisher
PubMed ID	17895599
DOI	10.1111/j.1348-0421.2007.tb03978.x
Web of Science KeyUT	000249477100005
Official Url	http://www.jstage.jst.go.jp/browse/mandi/-char/ja/\|
Related Url	http://ousar.lib.okayama-u.ac.jp/metadata/14875

Author	Yamamoto, Shoji\| Win-Shwe, Tin-Tin\| Fujimaki, Hidekazu\|
Published Date	2010-05
Publication Title	岡山実験動物研究会報
Volume	volume26
Content Type	Journal Article

JaLCDOI	10.18926/44432
Title Alternative	A Study on the Concept of Fair Value in the Corporate Tax Act
FullText URL	hss_031_001_013.pdf
Author	Kobayashi, Hiroaki\|
Publication Title	岡山大学大学院社会文化科学研究科紀要
Published Date	2011-03-25
Volume	volume31
Start Page	1
End Page	13
ISSN	1881-1671
language	Japanese
Copyright Holders	Copyright © 2011 岡山大学大学院社会文化科学研究科
File Version	publisher
NAID	120002905925

Author	Takashima, Hirotoshi\| Sasaki, Akira\| Sasaki, Kaoru\|
Published Date	2011-04-01
Publication Title	岡山医学会雑誌
Volume	volume123
Issue	issue1
Content Type	Journal Article

Author	廣本悦子\|
Published Date	2010-12
Publication Title	環境制御
Volume	volume32
Content Type	Departmental Bulletin Paper

Author	宇根豊\|
Published Date	2009-12
Publication Title	環境制御
Volume	volume31
Content Type	Departmental Bulletin Paper

JaLCDOI	10.18926/OER/42147
Title Alternative	Nature of Deferred Income Tax Credit under the Funds Flow View of Financial Accounting
FullText URL	oer_014_1_045_064.pdf
Author	Satoh, Michimasa\|
Publication Title	岡山大学経済学会雑誌
Published Date	1982-06-30
Volume	volume14
Issue	issue1
Start Page	45
End Page	64
ISSN	0386-3069
language	Japanese
File Version	publisher
NAID	120002737497

JaLCDOI	10.18926/OER/41518
Title Alternative	Budgeting and Accounting for the Independent Administrative Corporations: Key Concepts and Issues
FullText URL	oer_031_4_207_234.pdf
Author	Yamamoto, Kiyoshi\|
Abstract	New semi-autonomus public bodies will be established in 2001. The bodies are called the Independent Administrative Corporations (IACs) which implement the public services in accordance with the middle term strategic plan. IACs have a discretionary power in allocating the operating fund into their operating activities, while the capital expenditures are basically regulated by their ministers in charge and the Finance Minister. Also their accountings adopt an accrual based standard. However, the finance guidelines for lACs have some significant problems. First, the financial behavior might be little affected through accrual accounting, since budgeting and allocation of resources are implemented in a cash based style as before. Second, their autonomy on operation would be largely restrained by the limitation in which they have not a mandate for capital expenditures; the quality of public services is influenced by capital expenditures or standards other than operating expenditures. In this regard, two possible alternatives in budgeting and accounting are indicated.
Publication Title	岡山大学経済学会雑誌
Published Date	2000-03-10
Volume	volume31
Issue	issue4
Start Page	207
End Page	234
ISSN	0386-3069
language	Japanese
File Version	publisher
NAID	110000130023

Author	Ejiri, Michimaro\| Uemori, Shigeru\| Kobashi, Nobuo\| Fujimura, Sushi\|
Published Date	1959-05-01
Publication Title	岡山医学会雑誌
Volume	volume71
Issue	issue6-1
Content Type	Journal Article

Author	Ando, Tadashi\| Ono, Koichi\| Yoshida, Iwao\| 林政実\| 入江進一\| Konobe, Takeo\|
Published Date	1986-04
Publication Title	岡山実験動物研究会報
Volume	volume4
Content Type	Others

Author	Nakahira, Tetsuya\|
Published Date	2004-11
Publication Title	環境制御
Volume	volume26
Content Type	Departmental Bulletin Paper

Author	Yamamoto, Shoji\| Takahashi, Sinji\| Suzuki, Akira\|
Published Date	2005-12
Publication Title	岡山実験動物研究会報
Volume	volume22
Content Type	Others

Search