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JaLCDOI 10.18926/OER/41624
Title Alternative Political-bureaucratic relationships in Japan and the UK
FullText URL oer_028_2_039_097.pdf
Author Yamamoto, Kiyoshi|
Abstract Political-bureaucratic relationships and bureaucrat's roles are major public concern in Japan. Senior bureaucrats, who decided on many policy issues on behalf of politicians under the people's high confidence, successively failed the treatments for housing loan companies, HIV's infection and FBR's incident etc. since 1995. However political-bureaucratic role relations are never clearly divided into two parts, policy and administration. Senior bureaucrats inevitably take part in policy making process owing to comlexity and professionalization in policy making. They need to have political tolerance, programmatic commitment, democratic sensibilities and acceptance of the concept of ministerial responsibility in cabinet government system. Therefore, this research focuses on the attitudinal orientation held toward various dimentions of their work in Kasumigaseki and Whitehall. The study compares Japanese bureaucrats' attitudes toward political-bureaucratic relationships with UK's in the same system. By principal component analysis of their responses to the written questionnaire, two significant different components are indentified; the first is accountability to ministers and the second is discretion in policy making. The analysis shows that Japanese bureaucrats are lass accountable to their ministers than UK's, while they have more discretion in policy making. Finally some recommendations are made about the reform of Japanese civil service system by considering these findings.
Publication Title 岡山大学経済学会雑誌
Published Date 1996-08-28
Volume volume28
Issue issue2
Start Page 39
End Page 97
ISSN 0386-3069
language Japanese
File Version publisher
NAID 110000129827
JaLCDOI 10.18926/OER/41605
Title Alternative The Accumlation of Local Debt and the Reform on the System of Accounts in Local Public Finance
FullText URL oer_029_4_029_060.pdf
Author Sakamoto, Chuji|
Abstract Recently in Japan, we found much public debt in local public finance. In this treatise, we refer to some backgrounds of current increase of local debt, and analyze the present situation of Okayama Prefecture. We also investigate the financial structures of Yamaguchi Prefecture, Hiroshima Prefecture and Osaka Prefecture. Following these analyseis, we suggest the necessity to introduce the system of stock-accounts including double entry bookkeeping in local public finance.
Publication Title 岡山大学経済学会雑誌
Published Date 1998-03-15
Volume volume29
Issue issue4
Start Page 29
End Page 60
ISSN 0386-3069
language Japanese
File Version publisher
NAID 110000129910
JaLCDOI 10.18926/OER/41593
FullText URL oer_029_2_061_084.pdf
Author Yamamoto, Kiyoshi|
Abstract The new public mangement (NPM) has now been in fashion in many developed countries. The change from cash accounting to accrual accounting is considered an important tool in NPM. The New Zealand Government and the executive agencies in the UK transfered to accrual based budgeting and accounting, while the member countries of EU and the US Government control the expenditures in cash based. This paper aims to explain why the different approaches are adopted in public sector reforms in terms of comparative institutional analysis. Firstly, a multiprincipal and agent model, which expands the contingency model in accounting reforms into the arena of management reforms, is presented. By using the model, the reforms in the Japanese local governments are examined and their possible reforming scenarios are indicated; the reforms have the possibility of improving accountability and efficiency when NPM would be integrated with Planning, Programming and Budgeting System.
Publication Title 岡山大学経済学会雑誌
Published Date 1997-09-05
Volume volume29
Issue issue2
Start Page 61
End Page 84
ISSN 0386-3069
language English
File Version publisher
NAID 110000129897
JaLCDOI 10.18926/OER/41566
Title Alternative The Problem of Mendicity in London, 1800-1824
FullText URL oer_030_4_073_110.pdf
Author Yoshio, Kiyoshi|
Abstract The purpose of this paper is to consider the problem of mendicity in London during 1800-1824. This paper shows that Matthew Martin's reports and the activities of the Society for the Suppression of Mendicity had a great influence on public policies toward the vagrants. First, I took up Martin's enquiry into the state of mendicity from 1800 to 1803. He endeavoured to discover the nature and extent of mendicity and to offer some suggestions for the general suppression of this evil. His report, in the form of a Letter to Lord Pelham on the State of Mendicity in the Metropolis, was published in 1803, and reissued in 1811. The members of Parliament acknowledged the problem of mendicity because of his reports. Secondly, I examined the reports ofthe Society for the Suppression of Mendicity founded in 1818. The managers of the Mendicity Society had already prepared the draft of this bill, when the subject of vagrancy was brought before the House of Commons. The views taken by the Mendicity Society were adopted in the vagrancy act of 1824.
Publication Title 岡山大学経済学会雑誌
Published Date 1999-03-10
Volume volume30
Issue issue4
Start Page 73
End Page 110
ISSN 0386-3069
language Japanese
File Version publisher
NAID 110000129970
JaLCDOI 10.18926/OER/41564
Title Alternative Rethinking the U. S. Intergovernmental Fiscal Relations - Is It Time for the Theory of Fiscal Federalism to Change ? -
FullText URL oer_030_4_001_033.pdf
Author Koizumi, Kazushige|
Abstract The porpose of this paper is to examine the change of U. S. fiscal federalism. During 90-mids, there are signs that the features of American intergovernmental expenditure relations are changing slowly. The signs are the following three. Firstly, AFDC was abolished by welfare reform in 1994. Function of income redistribution partly shifted from central government to state government. Secondly, education financing system, primary local service, has been reformed by legal challenge since the Serrano v. Prest cases in 1976. In many states, the accountability of education financing has shifted from school districs to the state. Thirdly, many states recently have established rainy day (or budget stabilization) funds. While the rainy day funds could be used as a discretionary policy to stabilize the state economy, they are introduced to ease budgetary pressures. The states have become to strengthen a fiscal roll, income redistribution, local public good provision and stabilization, through the three changes. The meaning and causes of the changes can't be explained by the theory offiscal federalism.
Publication Title 岡山大学経済学会雑誌
Published Date 1999-03-10
Volume volume30
Issue issue4
Start Page 1
End Page 33
ISSN 0386-3069
language Japanese
File Version publisher
NAID 110000129968
JaLCDOI 10.18926/OER/41553
Title Alternative Interrelation between Management and Policy Sciences - the Developments and its Future -
FullText URL oer_030_3_197_216.pdf
Author Yamamoto, Kiyoshi|
Abstract This paper aims at presenting an interrelation between management or organizational science and policy sciences. Both sciences have developed by influencing and learning with each other. For example, bounded rationality model in management affected policy analysis, while garbage can model developed in policy sciences impacted on management theory. Especially, it is shown that as the new public management (NPM) has emerged in public sector reforms, private sector and public sector management as an implementing part of policy sciences are complementary to improve performance and strengthen accountability.
Publication Title 岡山大学経済学会雑誌
Published Date 1999-03-10
Volume volume30
Issue issue3
Start Page 197
End Page 216
ISSN 0386-3069
language Japanese
File Version publisher
NAID 110000129954
JaLCDOI 10.18926/OER/41546
Title Alternative A Note on the Fiscal Reform in the Present People's Republic of China - Focussing on Local Public Finance under the Market Economy of Socialism in China -
FullText URL oer_030_3_025_056.pdf
Author Sakamoto, Chuji|
Abstract This is a note to treat the fiscal reform in the present People's Republic of China. First I make the general economic survey of People's Republic of China since the beginning of reform and open economic system in 1978 (under the market economy of socialism). Then after reviewing the economic growth, the deficit of central public finance and the regional economic differences in present China, I refer to such fiscal reforms as tax reform and the reform of intergovernmental fiscal relations. In 1994 China introduced 'bunzeisei', a system of tax division between the central and local governments. In present China, however, there is still no law of local autonomy or no competency for flotation of local debt in local governments. So it is very important to secure tax revenue (including the central government) or debt revenue in local governments and to establish the fiscal adjustment system between central and local finance.
Publication Title 岡山大学経済学会雑誌
Published Date 1999-03-10
Volume volume30
Issue issue3
Start Page 25
End Page 56
ISSN 0386-3069
language Japanese
File Version publisher
NAID 110000129947
JaLCDOI 10.18926/OER/41538
Title Alternative The Accumulation of Local Debt and the Reform on the System of Accounts in Local Public Finance (2)
FullText URL oer_030_2_051_085.pdf
Author Sakamoto, Chuji|
Abstract Following the last paper, we treat the problems of recent accumulation oflocal public debt in Japan and the reform on the system of accounts in local public finance. In this paper, we investigate the characteristic of the first budget bills of prefectural governments in 1998 fiscal year, and then we refer to the financial structures ofOkayama prefecture's budget bill. Following these analysis, we discuss the tasks of the establishment of balance-sheet in local government and the necessity to introduce the system of stock-accounts including double entry bookkeeping. In this point, the recent Report of Syakai-Keizai-Seisansei-Honbu and Mie prefecture's attempt on the settlement of finance with double entry bookkeeping are very interesting, but we must say that these attempts still have some problems to solve. In the last chapter, we discuss how to analyze the stock-position of local government finance and suggest to introduce Performance Budgeting System for the present.
Publication Title 岡山大学経済学会雑誌
Published Date 1998-09-10
Volume volume30
Issue issue2
Start Page 51
End Page 85
ISSN 0386-3069
language Japanese
File Version publisher
NAID 110000129937
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
JaLCDOI 10.18926/OER/41504
Title Alternative The Chinese Society Observed through Abbreviations with Numerals - from BANYUETAN in 1999 -
FullText URL oer_031_3_173_194.pdf
Author Oka, Masumi|
Abstract Abbreviations involving numerals occupy only 10 to 20% of all abbreviated words. This is why no preceding studies focused on abbreviations with numerals have been made. A series of studies by Oka, Oka [1998a, 1998b, 1999a, 1999b, 1999c, 1999d], already revealed their features. In this study, I will clarify, through abbreviations with numerals, the phase of Chinese society in 1999. When President Lee Teng-hui expressed his opinion on China in his book published in May, 1999 that China should be divided into seven states, Beijing got angry and started to attack his "qi kuai lun" or "sevenstate theory". In July President Lee also made public his provocative theory that the relationships between Taiwan and Mainland are "state-to-state". This again invited rage among the leaders of China, because they believe that. Taiwan is indivisible part of China's territory. Beijing severely criticizes Lee's idea as "liang guo lun" or a "two-state theory". A newly created abbreviation, "san bian" (three at the same time) for example, shows us that corner-cutting and sloppy construction is prevailing all over the country. An increasing number of lay-off workers from state enterprises became a great social problem, and many retraining service centers have been opened, and they offer "yi san yi" (one-three-one) services to help jobless people get employed with new skills.
Publication Title 岡山大学経済学会雑誌
Published Date 1999-12-10
Volume volume31
Issue issue3
Start Page 173
End Page 194
ISSN 0386-3069
language Japanese
File Version publisher
NAID 120002695984
JaLCDOI 10.18926/OER/41499
FullText URL oer_031_3_065_086.pdf
Author Yamamoto, Kiyoshi|
Abstract The new public management (NPM) has spread around the world. Agencification, which is a separation of government into policy and execution functions, is not exceptional. While the process of organisation change differs among countries and services, many studies for innovation in the public sector have considered the transition collectively, i. e. a change from traditional administration to public management. This paper develops a new interactive staging model for organisational transition. The model divides the public services into four types in terms of interdependency and measurement objectivity of the composed activities, and also it considers interactions between internal and external actors of the organisation in the initiation, design and implementation stages. The new model is applied to agencification of the national museums in Japan, which is the transformation of cultural organisations providing a service composed of multiple activities.
Publication Title 岡山大学経済学会雑誌
Published Date 1999-12-10
Volume volume31
Issue issue3
Start Page 65
End Page 86
ISSN 0386-3069
language English
File Version publisher
NAID 120002695979
JaLCDOI 10.18926/OER/41498
Title Alternative An Evaluation for Tenant Benefits in Public Housing: A Case of Okayama City
FullText URL oer_031_3_035_064.pdf
Author Nakamura, Ryohei| Morita, Manabu|
Abstract In this paper we estimate the tenant benefits in public rental housing supplied by local government on the basis of the data for private housing as well as public housing. In the estimation we specify a Cobb-Douglas utility function defined by housing attributes and other goods, and present a new estimation form of Hicks equivalent variation taking into account implicit marginal prices of public housing. Our work recognizes that the unit cost of housing is different between private and public housings, which is not identified by previous studies. The proposed procedure in this paper requires the estimation of implicit marginal prices of public housing attributes and private housing attributes. We further analyze the relationship between benefits of public housing and subsidy for rent, defined as the difference between the market value of public housing and rent of public housing, and examine the distribution ofthe benefits by household characteristics. This study finds that the calculated benefits from the public housing were 10.0 percent of monthly income, and evidence that benefits are related to income. Our results provide the effectiveness of public rental housing for the lower income households.
Publication Title 岡山大学経済学会雑誌
Published Date 1999-12-10
Volume volume31
Issue issue3
Start Page 35
End Page 64
ISSN 0386-3069
language Japanese
File Version publisher
NAID 120002695978
JaLCDOI 10.18926/OER/41492
FullText URL oer_031_2_001_024.pdf
Author Furumatsu, Noriko|
Abstract We consider public education provided obligatorily and equally for all individuals. It is usually said that compulsory public education ensures an equal opportunity of education for all individuals and contributes to human capital formation. We will discuss how the introduction of public education affects human capital accumulation and income distribution among heterogeneous individuals in an overlapping generation model. Particularly, we discuss those effects on the long-run equilibrium of individual human capital, considering the threshold effects of human capital stock.
Publication Title 岡山大学経済学会雑誌
Published Date 1999-09-10
Volume volume31
Issue issue2
Start Page 1
End Page 24
ISSN 0386-3069
language English
File Version publisher
NAID 110000130011
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/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
JaLCDOI 10.18926/AMO/41324
FullText URL 64_6_385.pdf
Author Miyatake, Nobuyuki| Moriyasu, Hideyuki| Sakano, Noriko| Tada, Shinya| Suzue, Takeshi| Hirao, Tomohiro|
Abstract The link between changes in estimated glomerular filtration rate (eGFR) and cigarette smoking was evaluated in Japanese male workers with a 5-year follow-up. We examined the data of 456 Japanese male workers, aged 22-70 years, who were taking no medications, and from this group, 286 men (43.5±8.2 years) were followed for 5-years. Habits of cigarette smoking were obtained during interviews by well-trained staff. The influence of cigarette smoking on eGFR was evaluated. In the first analysis, there was no significant difference in eGFR between subjects with and without cigarette smoking. In the second analysis, eGFR was significantly reduced after 5 years in all subjects. Changes in eGFR in subjects with cigarette smoking (-1.90±12.31ml/min/1.73m2) were significantly smaller than those in subjects without cigarette smoking (-4.97±12.05ml/min/1.73m2). At follow-up, we found that eGFR was weakly and negatively correlated with the number of cigarettes smoked (/day). The present study indicated that cigarette smoking may be an important modifiable factor for eGFR in Japanese male workers who are not taking any medications.
Keywords cigarette smoking estimated glomerular filtration rate (eGFR) male worker
Amo Type Original Article
Publication Title Acta Medica Okayama
Published Date 2010-12
Volume volume64
Issue issue6
Publisher Okayama University Medical School
Start Page 385
End Page 390
ISSN 0386-300X
NCID AA00508441
Content Type Journal Article
language English
Copyright Holders Okayama University Medical School
File Version publisher
Refereed True
PubMed ID 21173808
Web of Science KeyUT 000285664200005
JaLCDOI 10.18926/OER/41094
Title Alternative A Study on the Priority of Public Policy in Local Government
FullText URL oer_042_3_013_044.pdf
Author Hirano, Masaki| Taniguchi, Keizo|
Publication Title 岡山大学経済学会雑誌
Published Date 2010-12-25
Volume volume42
Issue issue3
Start Page 13
End Page 44
ISSN 0386-3069
language Japanese
Copyright Holders 岡山大学経済学会
File Version publisher
NAID 120002689798
JaLCDOI 10.18926/40879
Title Alternative The Risk of Using the "Public Domain" : The Outcomes of the Shane and Chaplin Copyright Case
FullText URL hss_030_137_156.pdf
Author Tanaka, Hirokazu|
Publication Title 岡山大学大学院社会文化科学研究科紀要
Published Date 2010-11-24
Volume volume30
Start Page 137
End Page 156
ISSN 1881-1671
language Japanese
Copyright Holders 岡山大学大学院社会文化科学研究科
File Version publisher
NAID 120002674399
JaLCDOI 10.18926/OER/40608
FullText URL oer_033_1_001_013.pdf
Author Puzari, Rekha Rani Sarma| Mazane, Kazumi|
Abstract This paper unfolds the saga of the nationalist upsurge and the germination of the left wings within the National Congress of India during the first Non−Cooperation Movement. As a background to our present study we can say that India was not a single country at the time of entry of the British to India. It was divided into many separate kingdoms and the vast portion of it was ruled by the Mughals. Taking advantage of the weakness of the Mughal emperors the British entered the country and established their trade monopoly and gradually established their rule in India. Riding on the back of the British rule modern ideas peeped into India from the west. It resulted in the growth of nationalist ideas among the newly educated Indians and opened their eyes to the evils of the British rule, which instigated them to fight against the aliens. The first form of this type of resistance was the revolt of 1857. The British suppressed the revolt no doubt but it was the first struggle of the people of India for their independence. The National Congress was established in 1885 which could be termed as the first all India political organization. The tragedy of Jalliwanala Bagh and the publication of the Turkish peace terms brought Mohan Das Karam Chand Gandhi to the Indian political scene. He took the Khilafat issue as an instrument to create an anti−British sentiment among the Indian people and thereby started the first non−cooperation movement in India. Gandhiji gave the call for launching the non−cooperation movement on August 1, 1920 in the form of satyagraha means non−violence and truthfulness. The mass awakening in all over India compelled the British Government to take repressive mearures. Though the non−violence was the main principle of Gandhiji’s mass civil disobedience movement a violence took place in Chauri−Chaura in the United Province and Gandhiji suspended the movenment. It disappointed a young nationalist group including Pandit Jawaharlal Nehru and Subhas Chandra Bose who wanted to give the movement a radical colour owing to the influence of scientific socialism of Marx. As a result a new group was formed within the Congress termed as Left Wings. The ideologies of the two groups were different. When the Right Wing of the Congress led by Gandhiji demanded dominion status for the country the Left Wing stood for complete independence. Gradually the Left Wing divided into two groups : Communist Party of India (CPI) and the Congress Socialist Party (CSP) with the same objective of complete independence under the banner of the National Congress.
Publication Title 岡山大学経済学会雑誌
Published Date 2001-06-10
Volume volume33
Issue issue1
Start Page 1
End Page 13
ISSN 0386-3069
language English
File Version publisher
NAID 110000130083
JaLCDOI 10.18926/OER/40606
FullText URL oer_034_4_007_023.pdf
Author Hirano, Masaki|
Abstract This thesis will examine the economic and financial environment of the previous and current financial aggravation terms through macroeconomic data, namely, balance of saving and investment classified by institutional sectors in system of national accounts. It will also consider how far the concept of the burden of the public debt is applicable to Japanese actual economy. As long as measured by ex−post macroeconomic data, system of national accounts, though, there are a lot of possibilities of evaluating the burden and it cannot be exactly said which evaluation such as neutrality theorem is both realistic and appropriate. However, the current financial aggravation term, compared with the previous term, seems to cope insufficiently with household financial deficit as far as mutual action about saving between each institutional sector is concerned. Although there is no need to say that further empirical analyses are essential, this includes important suggestions for examining the problems involved in the burden of the public debt. Firstly, incorporated business benefit trend in this prolonged period of economic slump is a critical factor. Secondly, taxation system and political and economic structure have more and more impact on household saving. Thirdly, it has become essential to show specific ways to fiscal reconstruction with social security−related expenditure at its core, in order for household to adapt rationally to fiscal deficit. Therefore, it will be more crucial in further empirical analyses on the burden of the public debt to take into consideration these three points : benefit trend of incorporate business, political and economic structure, and policy operation such as public finance correction.
Publication Title 岡山大学経済学会雑誌
Published Date 2003-03-10
Volume volume34
Issue issue4
Start Page 7
End Page 23
ISSN 0386-3069
language English
File Version publisher
NAID 120002647284