start-ver=1.4 cd-journal=joma no-vol=75 cd-vols= no-issue=2 article-no= start-page=187 end-page=197 dt-received= dt-revised= dt-accepted= dt-pub-year=2021 dt-pub=202104 dt-online= en-article= kn-article= en-subject= kn-subject= en-title= kn-title=Multiacquisition Variable-Resonance Image Combination Selective Can Improve Image Quality and Reproducibility for Metallic Implants in the Lumbar Spine en-subtitle= kn-subtitle= en-abstract= kn-abstract=The aim of this study is to evaluate how metallic artifacts in the lumbar spine can affect images obtained from magnetic resonance (MR) sequences. We performed a phantom experiment by scanning an agar containing an orthopedic metallic implant using 64-channel multidetector row computed tomography (CT) and a 3-tesla MR unit. We compared the reproducibility in each measurement, enlargement or reduction ratio of the CT and MR measurements, and signal deviation in each voxel from the control. The reproducibility on CT and multiacquisition variable-resonance image combination selective (MAVRIC SL) was good, but that on the other MR sequences showed either fixed bias or proportional bias. The reduction ratios of the distance between the nails were significantly smaller in MAVRIC SL than in the other MR sequences after CT measurements (p<0.001, respectively). MAVRIC SL was able to reduce the metallic artifact, permitting observation of the tissue surrounding the metal with good reproducibility. en-copyright= kn-copyright= en-aut-name=FujiwaraYuta en-aut-sei=Fujiwara en-aut-mei=Yuta kn-aut-name= kn-aut-sei= kn-aut-mei= aut-affil-num=1 ORCID= en-aut-name=SasakiTomoaki en-aut-sei=Sasaki en-aut-mei=Tomoaki kn-aut-name= kn-aut-sei= kn-aut-mei= aut-affil-num=2 ORCID= en-aut-name=MutoYuki en-aut-sei=Muto en-aut-mei=Yuki kn-aut-name= kn-aut-sei= kn-aut-mei= aut-affil-num=3 ORCID= en-aut-name=HiranoMasaki en-aut-sei=Hirano en-aut-mei=Masaki kn-aut-name= kn-aut-sei= kn-aut-mei= aut-affil-num=4 ORCID= en-aut-name=KamizakiRyo en-aut-sei=Kamizaki en-aut-mei=Ryo kn-aut-name= kn-aut-sei= kn-aut-mei= aut-affil-num=5 ORCID= en-aut-name=MurakamiKaito en-aut-sei=Murakami en-aut-mei=Kaito kn-aut-name= kn-aut-sei= kn-aut-mei= aut-affil-num=6 ORCID= en-aut-name=MiuraNaoya en-aut-sei=Miura en-aut-mei=Naoya kn-aut-name= kn-aut-sei= kn-aut-mei= aut-affil-num=7 ORCID= en-aut-name=FujibuchiYutaka en-aut-sei=Fujibuchi en-aut-mei=Yutaka kn-aut-name= kn-aut-sei= kn-aut-mei= aut-affil-num=8 ORCID= en-aut-name=OhmukaiNayu en-aut-sei=Ohmukai en-aut-mei=Nayu kn-aut-name= kn-aut-sei= kn-aut-mei= aut-affil-num=9 ORCID= en-aut-name=UedaNao en-aut-sei=Ueda en-aut-mei=Nao kn-aut-name= kn-aut-sei= kn-aut-mei= aut-affil-num=10 ORCID= en-aut-name=SugimotoKouhei en-aut-sei=Sugimoto en-aut-mei=Kouhei kn-aut-name= kn-aut-sei= kn-aut-mei= aut-affil-num=11 ORCID= en-aut-name=OtaKazuhiro en-aut-sei=Ota en-aut-mei=Kazuhiro kn-aut-name= kn-aut-sei= kn-aut-mei= aut-affil-num=12 ORCID= en-aut-name=KamihoriuchiYoshiki en-aut-sei=Kamihoriuchi en-aut-mei=Yoshiki kn-aut-name= kn-aut-sei= kn-aut-mei= aut-affil-num=13 ORCID= en-aut-name=SasakiTomoko en-aut-sei=Sasaki en-aut-mei=Tomoko kn-aut-name= kn-aut-sei= kn-aut-mei= aut-affil-num=14 ORCID= en-aut-name=KaneshigeSouichirou en-aut-sei=Kaneshige en-aut-mei=Souichirou kn-aut-name= kn-aut-sei= kn-aut-mei= aut-affil-num=15 ORCID= affil-num=1 en-affil=Division of Clinical Radiology Service, Okayama Central Hospital kn-affil= affil-num=2 en-affil=Department of Radiological Technology, Graduate School of Health Sciences, Okayama University kn-affil= affil-num=3 en-affil=Department of Radiological Technology, Graduate School of Health Sciences, Okayama University kn-affil= affil-num=4 en-affil=Department of Radiological Technology, Graduate School of Health Sciences, Okayama University kn-affil= affil-num=5 en-affil=Department of Radiological Technology, Faculty of Health Sciences, Okayama University kn-affil= affil-num=6 en-affil=Department of Radiological Technology, Faculty of Health Sciences, Okayama University kn-affil= affil-num=7 en-affil=Department of Radiological Technology, Faculty of Health Sciences, Okayama University kn-affil= affil-num=8 en-affil=Department of Radiological Technology, Faculty of Health Sciences, Okayama University kn-affil= affil-num=9 en-affil=Department of Radiological Technology, Faculty of Health Sciences, Okayama University kn-affil= affil-num=10 en-affil=Department of Radiological Technology, Faculty of Health Sciences, Okayama University kn-affil= affil-num=11 en-affil=Department of Radiological Technology, Graduate School of Health Sciences, Okayama University kn-affil= affil-num=12 en-affil=Division of Clinical Radiology Service, Okayama Central Hospital kn-affil= affil-num=13 en-affil=Division of Clinical Radiology Service, Okayama Central Hospital kn-affil= affil-num=14 en-affil=Division of Clinical Radiology Service, Okayama Central Hospital kn-affil= affil-num=15 en-affil=Department of Radiology, Okayama Central Hospital kn-affil= en-keyword=metallic artifact reduction kn-keyword=metallic artifact reduction en-keyword=implant kn-keyword=implant en-keyword=MAVRIC SL kn-keyword=MAVRIC SL END start-ver=1.4 cd-journal=joma no-vol=47 cd-vols= no-issue=3 article-no= start-page=1 end-page=27 dt-received= dt-revised= dt-accepted= dt-pub-year=2016 dt-pub=20160319 dt-online= en-article= kn-article= en-subject= kn-subject= en-title=A Study of Assistance on Supporters of Regional Revitalization and Their Retention: “Local Community Revitalizing Troops” Project and Community Sustainability kn-title=地域サポート人材の定着とその支援のあり方について ―地域おこし協力隊制度と地域社会のサステイナビリティ― en-subtitle= kn-subtitle= en-abstract= kn-abstract= en-copyright= kn-copyright= en-aut-name=NakaoHiroyuki en-aut-sei=Nakao en-aut-mei=Hiroyuki kn-aut-name=中尾裕幸 kn-aut-sei=中尾 kn-aut-mei=裕幸 aut-affil-num=1 ORCID= en-aut-name=HiranoMasaki en-aut-sei=Hirano en-aut-mei=Masaki kn-aut-name=平野正樹 kn-aut-sei=平野 kn-aut-mei=正樹 aut-affil-num=2 ORCID= affil-num=1 en-affil= kn-affil=美作市 affil-num=2 en-affil= kn-affil=岡山大学 END start-ver=1.4 cd-journal=joma no-vol=47 cd-vols= no-issue=2 article-no= start-page=53 end-page=80 dt-received= dt-revised= dt-accepted= dt-pub-year=2016 dt-pub=20160223 dt-online= en-article= kn-article= en-subject= kn-subject= en-title=Trends in Okayama Prefectural Finance after the Japanese asset price bubble: A review of financial conditions during the Nagano and Ishii administrations kn-title=バブル期以降の岡山県財政の変容 ?長野・石井県政時代の財政状況を振り返ってみて? en-subtitle= kn-subtitle= en-abstract= kn-abstract= en-copyright= kn-copyright= en-aut-name=KameyamaTeiji en-aut-sei=Kameyama en-aut-mei=Teiji kn-aut-name=亀山定司 kn-aut-sei=亀山 kn-aut-mei=定司 aut-affil-num=1 ORCID= en-aut-name=HiranoMasaki en-aut-sei=Hirano en-aut-mei=Masaki kn-aut-name=平野正樹 kn-aut-sei=平野 kn-aut-mei=正樹 aut-affil-num=2 ORCID= affil-num=1 en-affil= kn-affil=岡山県 affil-num=2 en-affil= kn-affil=岡山大学 END start-ver=1.4 cd-journal=joma no-vol=45 cd-vols= no-issue=2 article-no= start-page=59 end-page=85 dt-received= dt-revised= dt-accepted= dt-pub-year=2013 dt-pub=20130920 dt-online= en-article= kn-article= en-subject= kn-subject= en-title=A Study on the Expiration of the Calculation upon Mergers of Local Tax Allocation - Do Intergovernmental Fiscal Relations Keep Working? - kn-title=地方交付税の合併算定替え終了が市町村に及ぼす影響 ―財源調整機能は維持されるか― en-subtitle= kn-subtitle= en-abstract= kn-abstract= en-copyright= kn-copyright= en-aut-name=OtaYuji en-aut-sei=Ota en-aut-mei=Yuji kn-aut-name=太田裕二 kn-aut-sei=太田 kn-aut-mei=裕二 aut-affil-num=1 ORCID= en-aut-name=HiraoMasaki en-aut-sei=Hirao en-aut-mei=Masaki kn-aut-name=平野正樹 kn-aut-sei=平野 kn-aut-mei=正樹 aut-affil-num=2 ORCID= affil-num=1 en-affil= kn-affil= affil-num=2 en-affil= kn-affil= END start-ver=1.4 cd-journal=joma no-vol=43 cd-vols= no-issue=4 article-no= start-page=65 end-page=86 dt-received= dt-revised= dt-accepted= dt-pub-year=2012 dt-pub=20120315 dt-online= en-article= kn-article= en-subject= kn-subject= en-title=A Study on the Economic Effects of Public Debt in Japan kn-title=わが国の財政赤字　何が問題か en-subtitle= kn-subtitle= en-abstract= kn-abstract= en-copyright= kn-copyright= en-aut-name=HiranoMasaki en-aut-sei=Hirano en-aut-mei=Masaki kn-aut-name=平野正樹 kn-aut-sei=平野 kn-aut-mei=正樹 aut-affil-num=1 ORCID= affil-num=1 en-affil= kn-affil=岡山大学 END start-ver=1.4 cd-journal=joma no-vol=43 cd-vols= no-issue=3 article-no= start-page=29 end-page=48 dt-received= dt-revised= dt-accepted= dt-pub-year=2011 dt-pub=20111201 dt-online= en-article= kn-article= en-subject= kn-subject= en-title=A Study on the Expansion of Public Expenditure in Japan kn-title=わが国の財政支出の拡大について考える en-subtitle= kn-subtitle= en-abstract= kn-abstract= en-copyright= kn-copyright= en-aut-name=HiranoMasaki en-aut-sei=Hirano en-aut-mei=Masaki kn-aut-name=平野正樹 kn-aut-sei=平野 kn-aut-mei=正樹 aut-affil-num=1 ORCID= affil-num=1 en-affil= kn-affil=岡山大学 END start-ver=1.4 cd-journal=joma no-vol=42 cd-vols= no-issue=3 article-no= start-page=13 end-page=44 dt-received= dt-revised= dt-accepted= dt-pub-year=2010 dt-pub=20101225 dt-online= en-article= kn-article= en-subject= kn-subject= en-title=A Study on the Priority of Public Policy in Local Government kn-title=地方自治体における施策の優先順位に関する一考察?中四国地域の主要自治体からのアンケート調査結果による? en-subtitle= kn-subtitle= en-abstract= kn-abstract= en-copyright= kn-copyright= en-aut-name=HiranoMasaki en-aut-sei=Hirano en-aut-mei=Masaki kn-aut-name=平野正樹 kn-aut-sei=平野 kn-aut-mei=正樹 aut-affil-num=1 ORCID= en-aut-name=TaniguchiKeizo en-aut-sei=Taniguchi en-aut-mei=Keizo kn-aut-name=谷口圭三 kn-aut-sei=谷口 kn-aut-mei=圭三 aut-affil-num=2 ORCID= affil-num=1 en-affil= kn-affil=岡山大学 affil-num=2 en-affil= kn-affil= END start-ver=1.4 cd-journal=joma no-vol=34 cd-vols= no-issue=4 article-no= start-page=7 end-page=23 dt-received= dt-revised= dt-accepted= dt-pub-year=2003 dt-pub=20030310 dt-online= en-article= kn-article= en-subject= kn-subject= en-title= kn-title=A Study on the Burden of the Public Debt in Japan through System of National Accounts en-subtitle= kn-subtitle= en-abstract= kn-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. en-copyright= kn-copyright= en-aut-name=HiranoMasaki en-aut-sei=Hirano en-aut-mei=Masaki kn-aut-name= kn-aut-sei= kn-aut-mei= aut-affil-num=1 ORCID= affil-num=1 en-affil= kn-affil=岡山大学 END start-ver=1.4 cd-journal=joma no-vol=36 cd-vols= no-issue=4 article-no= start-page=167 end-page=179 dt-received= dt-revised= dt-accepted= dt-pub-year=2005 dt-pub=20050310 dt-online= en-article= kn-article= en-subject= kn-subject= en-title=A Study of the Systematic Problems of the General Consumption Tax and Tax Profits kn-title=消費税の論点整理と益税問題 en-subtitle= kn-subtitle= en-abstract= kn-abstract= en-copyright= kn-copyright= en-aut-name=HiranoMasaki en-aut-sei=Hirano en-aut-mei=Masaki kn-aut-name=平野正樹 kn-aut-sei=平野 kn-aut-mei=正樹 aut-affil-num=1 ORCID= affil-num=1 en-affil= kn-affil=岡山大学 END start-ver=1.4 cd-journal=joma no-vol=38 cd-vols= no-issue=3 article-no= start-page=1 end-page=22 dt-received= dt-revised= dt-accepted= dt-pub-year=2006 dt-pub=200612 dt-online= en-article= kn-article= en-subject= kn-subject= en-title=A Study of Tax Reform on the Family Income and Expenditure Survey kn-title=＜論説＞『家計調査』からみた税制改革の視点 en-subtitle= kn-subtitle= en-abstract=According to “ANNUAL REPORT ON THE FAMILY INCOME AND EXPENDITURE SURVEY”published by Ministry of Internal Affairs and Communications, Gini coefficient shows an upper trend slightly recently, which means that personal income distribution has widened. Tax burden ratio including personal income tax and consumption tax (value?added tax) seems to become flat even among income classes. This means that income redistribution function has weakened. The main reason is that domestic and overseas movement toward tax reform has a strong influence in 1980s. In short, among tax principles such as “fairness (equity)”, “economic growth (neutrality)” and “simplicity”, tax policy which emphasized particularly on the principle of economic growth has been taken. In other words, tax policy which regards “vertical equity” as lower compared with economic growth has been taken, for common sense of the uniform self perception of middle?class status prevailed in those days. As a view of tax reform from now on, a sharper shaped pattern of marginal tax rates is desirable. Also, it will be more important to take tax measures to abate a sense of tax burden. kn-abstract=財政制度の基本は租税制度であり，租税制度は歴史的かつ社会経済的な産物でもある。このため，各時代の社会経済情勢の変化に応じて，財政制度全般が変容を余儀なくされるとともに，租税制度もその変革が求められる。事実，戦後の租税制度は社会経済情勢の変化に対応して，累次にわたって改 革が実施されてきた。現在でも，財政健全化のための一応の目途を早期につけるために，財政制度全般を抜本的に見直し，歳出・歳入両面での一体改革を目指す議論が活発に行われている。具体的には，財政悪化に歯止めをかけるため，２０１０年代の初頭に財政健全化指標の一つであるプライマリー・ バランス（基礎的財政収支）を黒字化する必要があり，そのためには歳出削減だけでは限界であり，増税，例えば消費税率の引上げはやむを得ないとの見方が拡がっている。また，この消費税率の引上げによる財源は少子高齢化の進展に伴い急増すると見込まれる社会保障費に充当すべきであるとい う，消費税の「福祉目的税化」の議論もある。 ところで，わが国で財政事情が極端に悪化している主因はバブル崩壊以降の景気悪化に伴う税収の落込みや累次にわたる景気対策に加えて，少子高齢化の進展に伴う社会保障費の増加をはじめとした歳出規模の大きさに比較して租税負担の規模が相対的に小さいことが挙げられる。例えば，わが国の 租税負担率を他の主要先進国と比較してみると，わが国はアメリカと同様に低い水準にある。これは現在世代が政府から提供された便益の大きさに応じた租税負担を行わず，巨額な財政赤字という形で将来世代にその負担を先送りしているからである。今後，少子高齢化が一層進展すれば，社会保障費 が急増することは間違いなく，それに応じて租税負担の更なる上昇は不可避であると考えられる。とりわけ，主要先進国の中でも税率が低く，安定的な財源が見込まれる消費税は増税の対象になりやすい。しかし，所得税が税負担の累進性という租税の所得再分配機能を強く持っているのに対して， 消費税には税負担の逆進性という所得再分配機能を弱める働きがある。所得格差に関する議論が高まっている中で，家計への影響力が大きい所得税と消費税の所得再分配機能をどのように考えるべきであろうか。以下では，総務省（旧総務庁）の『家計調査』の中の「勤め先収入」（給与（勤労）所得，勤労者世帯）における所得格差と租税負担率に焦点を当てることで，戦後の所得税や消費税における所得再分配機能を検証したものである。この所得再分配機能の検証結果を踏まえたうえで，戦後の税制改革，とりわけ現行の所得税制を形成したと考えられる１９８０年代の抜本的な税制改革（租税政策）の背景を概観することによって，今後の税制改革の視点を提供したい。 en-copyright= kn-copyright= en-aut-name=HiranoMasaki en-aut-sei=Hirano en-aut-mei=Masaki kn-aut-name=平野正樹 kn-aut-sei=平野 kn-aut-mei=正樹 aut-affil-num=1 ORCID= affil-num=1 en-affil= kn-affil=岡山大学 END