| JaLCDOI | 10.18926/OER/40447 |
|---|---|
| タイトル（別表記） | Market Risk and Private Risk −Financial Appraisal of Investment Projects− |
| フルテキストURL | oer_037_1_035_051.pdf |
| 著者 | 小山 泰宏| |
| 抄録 | The purpose of this paper is to examine one of the functions which entrepreneurs may play in the course of industrial development through a case study of Japan’s RPG development race. As Japan’s toy manufacturers often said, their market was characteristic of its small size and considerable demand volatility in comparison to other consumer products. Entrepreneurs must have seen any commitment to a cutting edge product, video games, as only a gamble and therefore behaved in a trial−and−error way. Furthermore, judging from the fact that no one could imagine the video game would come to turn over ¥1500 billion in 20 years, the firm level trial−and−errors and their subsequent variety of strategies on the industry level must have been the key to understand the unexpected market growth and technical evolution. However, recent management thoughts told us that the strategic variety in an industry could be possibly indulged by various pressures towards homogeneity. Such counter powers are referred to as organizational isomorphism, strategic bandwagon effects and so on. To examine those pressures which drive entrepreneurs back and forth towards strategic variety, this paper looks at the structural characteristics which underlie the way entrepreneurs see things in an uncertain environment. The case analysis takes the view that the video game industry was so uncertain that nothing could affect so deterministically entrepreneurs’ behaviours other than their perceptions. As a conclusion here, this paper points out some tradeoffs underlying the two different strategies which the twin peaks of Japanese RPG producers, Square and Enix, employed to meet with the uncertainty of the infant RPG market. It also argues that these tradeoffs based on two different perceptions might have kept their startups from the isomorphic indulgence. As a more prospective argument, questioned is the quality of strategic variety which is often deemed as an unquestionable remedy to industrial stagnation. |
| 出版物タイトル | 岡山大学経済学会雑誌 |
| 発行日 | 2005-06-10 |
| 巻 | 37巻 |
| 号 | 1号 |
| 開始ページ | 35 |
| 終了ページ | 51 |
| ISSN | 0386-3069 |
| 関連URL | http://www.e.okayama-u.ac.jp/gakkai/ |
| 言語 | 日本語 |
| 論文のバージョン | publisher |
| NAID | 120002509311 |
| JaLCDOI | 10.18926/OER/40446 |
|---|---|
| タイトル（別表記） | Entrepreneurial Choices in Strategic Options in Japan’s RPG Development |
| フルテキストURL | oer_037_1_019_034.pdf |
| 著者 | 藤井 大児| |
| 抄録 | The purpose of this paper is to examine one of the functions which entrepreneurs may play in the course of industrial development through a case study of Japan’s RPG development race. As Japan’s toy manufacturers often said, their market was characteristic of its small size and considerable demand volatility in comparison to other consumer products. Entrepreneurs must have seen any commitment to a cutting edge product, video games, as only a gamble and therefore behaved in a trial−and−error way. Furthermore, judging from the fact that no one could imagine the video game would come to turn over ¥1500 billion in 20 years, the firm level trial−and−errors and their subsequent variety of strategies on the industry level must have been the key to understand the unexpected market growth and technical evolution. However, recent management thoughts told us that the strategic variety in an industry could be possibly indulged by various pressures towards homogeneity. Such counter powers are referred to as organizational isomorphism, strategic bandwagon effects and so on. To examine those pressures which drive entrepreneurs back and forth towards strategic variety, this paper looks at the structural characteristics which underlie the way entrepreneurs see things in an uncertain environment. The case analysis takes the view that the video game industry was so uncertain that nothing could affect so deterministically entrepreneurs’ behaviours other than their perceptions. As a conclusion here, this paper points out some tradeoffs underlying the two different strategies which the twin peaks of Japanese RPG producers, Square and Enix, employed to meet with the uncertainty of the infant RPG market. It also argues that these tradeoffs based on two different perceptions might have kept their startups from the isomorphic indulgence. As a more prospective argument, questioned is the quality of strategic variety which is often deemed as an unquestionable remedy to industrial stagnation. |
| 出版物タイトル | 岡山大学経済学会雑誌 |
| 発行日 | 2005-06-10 |
| 巻 | 37巻 |
| 号 | 1号 |
| 開始ページ | 19 |
| 終了ページ | 34 |
| ISSN | 0386-3069 |
| 関連URL | http://www.e.okayama-u.ac.jp/gakkai/ |
| 言語 | 日本語 |
| 論文のバージョン | publisher |
| NAID | 120002509310 |
| JaLCDOI | 10.18926/OER/40445 |
|---|---|
| フルテキストURL | oer_037_1_001_018.pdf |
| 著者 | Ali, Md. Mohobbot| Konishi, Noriyuki| |
| 抄録 | The study attempts to analyze the ins and outs of the risk reporting guidelines in UK. The guidelines advocate for the voluntary adoption of risk reporting through annual reports of the company. This voluntary reporting of risk will ensure the transparency and efficiency of the company management that eventually help the company to obtain funds from the capital market with the possible lowest cost. They also advise to disclose material / relevant risk information in a proper way so that the users can take their economic decision based on those disclosed information. On the other hand, company need not to disclose the commercially sensitive risk information, as it can give advantage to the rival companies. This risk reporting guidelines are also having some weaknesses. Such as, they mention about inverse relationship between level of disclosed risk information and cost of capital without any empirical evidence. Guidelines give a vague direction about the commercial sensitive risk information because companies can hide some important risk information on the ground of commercial sensitivity if needed. Other lacking include unavailability of suitable / reliable risk identification and measurement tools, expectation about common knowledge and so on. |
| 出版物タイトル | 岡山大学経済学会雑誌 |
| 発行日 | 2005-06-10 |
| 巻 | 37巻 |
| 号 | 1号 |
| 開始ページ | 1 |
| 終了ページ | 18 |
| ISSN | 0386-3069 |
| 関連URL | http://www.e.okayama-u.ac.jp/gakkai/ |
| 言語 | 英語 |
| 論文のバージョン | publisher |
| NAID | 120002509309 |
| JaLCDOI | 10.18926/OER/40219 |
|---|---|
| タイトル（別表記） | Consumption-tax-financed fertility policy and persistent intergenerational inequality: A preliminary exploration |
| フルテキストURL | 042_2_077_087.pdf |
| 著者 | 横尾 昌紀| |
| 抄録 | The paper incorporates into a standard two-period-lived overlapping generations model with Cobb-Douglas utility and Cobb-Douglas production technology a government that levies a tax on consumption and households that have an opportunity to choose the fertility rate. The government spends all the tax revenue to finance the policy aiming to increase the national birth rate. Each young household faces a binary choice between 'high fertility' and 'low fertility', depending on the level of the government’s expenditure on that policy. The government’s policy together with the fertility choice by the households can give rise to strong nonlinearity in the transition equation of the economy. Numerical simulations show that the economic system exhibits endogenous cyclical or chaotic fluctuations in fertility for a large set of values of consumption tax rates. It is also numerically shown that some (inappropriate) choice of the tax rate by the government can cause persistent intergenerational inequality. |
| 出版物タイトル | 岡山大学経済学会雑誌 |
| 発行日 | 2010-09-10 |
| 巻 | 42巻 |
| 号 | 2号 |
| 開始ページ | 77 |
| 終了ページ | 87 |
| ISSN | 0386-3069 |
| 関連URL | http://www.e.okayama-u.ac.jp/gakkai/ |
| 言語 | 日本語 |
| 著作権者 | 岡山大学経済学会 |
| 論文のバージョン | publisher |
| NAID | 120002401096 |
| JaLCDOI | 10.18926/OER/40218 |
|---|---|
| フルテキストURL | 042_2_047_075.pdf |
| 著者 | 岡本 章| 島 俊彦| |
| 抄録 | This paper aims to establish guidelines for public pension reform in an aging Japan, using a numerical simulation approach. The paper examines the effects of demographic change and public pension policies on economic growth and welfare, using a dynamic life-cycle general equilibrium model. It deals with the benchmark case with the current Japanese pension schedule based on the 2004 reform, and the reform cases in which the whole basic pension benefit is financed by a consumption tax and in which the earnings-related pension is abolished. Moreover, it handles the case in which a progressive expenditure (or consumption) tax is introduced. The simulation results show that the level of economic welfare is higher under these reforms than under the current pension schedule. |
| キーワード | Aging population Public pension reform Basic pension Progressive expenditure tax Life-cycle general equilibrium simulation model |
| 出版物タイトル | 岡山大学経済学会雑誌 |
| 発行日 | 2010-09-10 |
| 巻 | 42巻 |
| 号 | 2号 |
| 開始ページ | 47 |
| 終了ページ | 75 |
| ISSN | 0386-3069 |
| 関連URL | http://www.e.okayama-u.ac.jp/gakkai/ |
| 言語 | 英語 |
| 著作権者 | 岡山大学経済学会 |
| 論文のバージョン | publisher |
| NAID | 120002401095 |
| JaLCDOI | 10.18926/OER/40217 |
|---|---|
| フルテキストURL | 042_2_021_045.pdf |
| 著者 | 田口 雅弘| |
| 抄録 | In this article, I will try to present the mechanism of the collapse of the socialist economic system based on empirical analysis of reforms of the Polish socialist economy. In Poland, there were several attempts to carry out economic reforms, but in most cases, the experiments failed. I therefore examined why the reforms failed, and why reform ultimately stalled in deadlock. I focused on the stiffness of basic architecture of the “traditional” system, the structural cyclicity of the reforms, the political limits of deepening of socialist reforms, compatibility and interactivity between the platform of the system and functioning mechanisms. Reasons for inability to build an effective system through reform of the socialist economy can be traced back to the rigidity of the platform. The logic wove into the basic architecture withdraw the functioning mechanism, which was partially improved in order to fit the environment, to the original logic. This rigidity of the platform formed cyclicity of the economic reform. Therefore, the system does not function efficiently if the platform is not essentially replaced. However, the basic architecture of the platform is an ideological base of the socialist system, and changing this lead to the denial of socialism. These are the limitations of economic reforms in the socialist system. This inflexibility also caused the collapse of the system and it inevitably led to the systemic transformation. |
| 出版物タイトル | 岡山大学経済学会雑誌 |
| 発行日 | 2010-09-10 |
| 巻 | 42巻 |
| 号 | 2号 |
| 開始ページ | 21 |
| 終了ページ | 45 |
| ISSN | 0386-3069 |
| 関連URL | http://www.e.okayama-u.ac.jp/gakkai/ |
| 言語 | ポーランド語 |
| 著作権者 | 岡山大学経済学会 |
| 論文のバージョン | publisher |
| NAID | 120002401094 |
| JaLCDOI | 10.18926/OER/21509 |
|---|---|
| タイトル（別表記） | Limitation of the Local Government as a Mediator between Agriculture andCommercial Industries, and Possibilities of an Intermediate Company as a Replacement ～Through an Analysis of the Ebetsu Wheat Flour Case～ |
| フルテキストURL | oer_042_1_025_042.pdf |
| 著者 | 矢吹 雄平| 平松 ゆかり| |
| 出版物タイトル | 岡山大学経済学会雑誌 |
| 発行日 | 2010-06-25 |
| 巻 | 42巻 |
| 号 | 1号 |
| 開始ページ | 25 |
| 終了ページ | 42 |
| ISSN | 0386-3069 |
| 関連URL | http://www.e.okayama-u.ac.jp/~shiryou/gakkaishi.htm |
| 言語 | 日本語 |
| 著作権者 | 岡山大学経済学会 |
| 論文のバージョン | publisher |
| NAID | 120002311027 |
| JaLCDOI | 10.18926/OER/21508 |
|---|---|
| タイトル（別表記） | A Sketch on Accounting Control ～ From the Standpoint of Management Accounting Theory ～ |
| フルテキストURL | oer_042_1_017_023.pdf |
| 著者 | 和田 淳三| |
| 抄録 | This Note focuses on Management Control Systems and Accounting Control Function. The assertions and reputations rely on capacity problems are crucial point of views around the control function. Whenever discussing the modern management accounting theory, the management control system are based as platform theory. But more careful analysis and regards on control function are needed for building up modern management accounting theory. |
| 出版物タイトル | 岡山大学経済学会雑誌 |
| 発行日 | 2010-06-25 |
| 巻 | 42巻 |
| 号 | 1号 |
| 開始ページ | 17 |
| 終了ページ | 23 |
| ISSN | 0386-3069 |
| 関連URL | http://www.e.okayama-u.ac.jp/~shiryou/gakkaishi.htm |
| 言語 | 日本語 |
| 著作権者 | 岡山大学経済学会 |
| 論文のバージョン | publisher |
| NAID | 120002310970 |
| JaLCDOI | 10.18926/OER/21507 |
|---|---|
| タイトル（別表記） | On stabilization of chaotic economic growth using capital nationalization and birth control |
| フルテキストURL | oer_042_1_001_016.pdf |
| 著者 | 横尾 昌紀| |
| 抄録 | 生産を含む世代重複モデルにおいて，２つのマクロ政策の混合を検討する。ひとつは，政府が資本や土地などの資産を国有化し，民間部門に永続的に貸与することである。もうひとつは，産児制限などにより人口成長率を制御することである。政府が存在しない単純な経済では，一般に定常状態は，ひとつの最適性の条件である黄金律を満たさないが，第１の政策により発生する定常状態のひとつは黄金律を満たす。しかし，その黄金律定常状態は，必ずしも動学的安定性を持たず，場合によっては，カオス的な不変集合に含まれる。特にそのような場合に，第２の政策として，カオスの特性を利用するOGY 法を援用することで，人口成長率を任意に小さな振れ幅で制御しながら，不規則に変動する成長循環経路を黄金律均斉成長経路に同期させる方法を議論する。 |
| 出版物タイトル | 岡山大学経済学会雑誌 |
| 発行日 | 2010-06-25 |
| 巻 | 42巻 |
| 号 | 1号 |
| 開始ページ | 1 |
| 終了ページ | 16 |
| ISSN | 0386-3069 |
| 関連URL | http://www.e.okayama-u.ac.jp/~shiryou/gakkaishi.htm |
| 言語 | 日本語 |
| 著作権者 | 岡山大学経済学会 |
| 論文のバージョン | publisher |
| NAID | 120002310956 |
| JaLCDOI | 10.18926/OER/20369 |
|---|---|
| タイトル（別表記） | On the Theoretical Character of Lenin's "Imperialism" |
| フルテキストURL | oer_17_3-4_349_367.pdf |
| 著者 | 太田 仁樹| |
| 出版物タイトル | 岡山大学経済学会雑誌 |
| 発行日 | 1986-02-28 |
| 巻 | 17巻 |
| 号 | 3-4号 |
| 開始ページ | 349 |
| 終了ページ | 367 |
| ISSN | 0386-3069 |
| 関連URL | http://www.e.okayama-u.ac.jp/~shiryou/gakkaishi.htm |
| 言語 | 日本語 |
| 論文のバージョン | publisher |
| NAID | 120002310854 |
| JaLCDOI | 10.18926/OER/20368 |
|---|---|
| タイトル（別表記） | Imperialismustheorie und "Das Kapital" |
| フルテキストURL | oer_18_4_133_155.pdf |
| 著者 | 太田 仁樹| |
| 出版物タイトル | 岡山大学経済学会雑誌 |
| 発行日 | 1987-03-20 |
| 巻 | 18巻 |
| 号 | 4号 |
| 開始ページ | 133 |
| 終了ページ | 155 |
| ISSN | 0386-3069 |
| 関連URL | http://www.e.okayama-u.ac.jp/~shiryou/gakkaishi.htm |
| 言語 | 日本語 |
| 論文のバージョン | publisher |
| NAID | 120002310739 |
| JaLCDOI | 10.18926/OER/20367 |
|---|---|
| タイトル（別表記） | Lenin on Capitalism and the National Question |
| フルテキストURL | oer_19_3-4_277_297.pdf |
| 著者 | 太田 仁樹| |
| 出版物タイトル | 岡山大学経済学会雑誌 |
| 発行日 | 1988-01-20 |
| 巻 | 19巻 |
| 号 | 3-4号 |
| 開始ページ | 277 |
| 終了ページ | 297 |
| ISSN | 0386-3069 |
| 関連URL | http://www.e.okayama-u.ac.jp/~shiryou/gakkaishi.htm |
| 言語 | 日本語 |
| 論文のバージョン | publisher |
| NAID | 120002310879 |
| JaLCDOI | 10.18926/OER/20366 |
|---|---|
| タイトル（別表記） | On the History of Marxist Theories (I) |
| フルテキストURL | oer_23_1_133_152.pdf |
| 著者 | 太田 仁樹| |
| 出版物タイトル | 岡山大学経済学会雑誌 |
| 発行日 | 1991-06-28 |
| 巻 | 23巻 |
| 号 | 1号 |
| 開始ページ | 133 |
| 終了ページ | 152 |
| ISSN | 0386-3069 |
| 関連URL | http://www.e.okayama-u.ac.jp/~shiryou/gakkaishi.htm |
| 言語 | 日本語 |
| 論文のバージョン | publisher |
| NAID | 120002310802 |
| JaLCDOI | 10.18926/OER/20365 |
|---|---|
| タイトル（別表記） | On the History of Marxist Theories (II) |
| フルテキストURL | oer_23_2_125_145.pdf |
| 著者 | 太田 仁樹| |
| 出版物タイトル | 岡山大学経済学会雑誌 |
| 発行日 | 1991-10-16 |
| 巻 | 23巻 |
| 号 | 2号 |
| 開始ページ | 125 |
| 終了ページ | 145 |
| ISSN | 0386-3069 |
| 関連URL | http://www.e.okayama-u.ac.jp/~shiryou/gakkaishi.htm |
| 言語 | 日本語 |
| 論文のバージョン | publisher |
| NAID | 120002310846 |
| JaLCDOI | 10.18926/OER/20364 |
|---|---|
| タイトル（別表記） | On the History of Marxist Theories (III) |
| フルテキストURL | oer_23_4_139_158.pdf |
| 著者 | 太田 仁樹| |
| 出版物タイトル | 岡山大学経済学会雑誌 |
| 発行日 | 1992-02-26 |
| 巻 | 23巻 |
| 号 | 4号 |
| 開始ページ | 139 |
| 終了ページ | 158 |
| ISSN | 0386-3069 |
| 関連URL | http://www.e.okayama-u.ac.jp/~shiryou/gakkaishi.htm |
| 言語 | 日本語 |
| 論文のバージョン | publisher |
| NAID | 120002310712 |
| JaLCDOI | 10.18926/OER/20363 |
|---|---|
| タイトル（別表記） | On the History of Marxist Theories (IV) |
| フルテキストURL | oer_24_1_123_135.pdf |
| 著者 | 太田 仁樹| |
| 出版物タイトル | 岡山大学経済学会雑誌 |
| 発行日 | 1992-05-26 |
| 巻 | 24巻 |
| 号 | 1号 |
| 開始ページ | 123 |
| 終了ページ | 135 |
| ISSN | 0386-3069 |
| 関連URL | http://www.e.okayama-u.ac.jp/~shiryou/gakkaishi.htm |
| 言語 | 日本語 |
| 論文のバージョン | publisher |
| NAID | 120002310753 |
| JaLCDOI | 10.18926/OER/20362 |
|---|---|
| タイトル（別表記） | On the History of Marxist Theories (V) |
| フルテキストURL | oer_25_3_453_467.pdf |
| 著者 | 太田 仁樹| |
| 出版物タイトル | 岡山大学経済学会雑誌 |
| 発行日 | 1994-02-25 |
| 巻 | 25巻 |
| 号 | 3号 |
| 開始ページ | 453 |
| 終了ページ | 467 |
| ISSN | 0386-3069 |
| 関連URL | http://www.e.okayama-u.ac.jp/~shiryou/gakkaishi.htm |
| 言語 | 日本語 |
| 論文のバージョン | publisher |
| NAID | 110000129716 |
| JaLCDOI | 10.18926/OER/20361 |
|---|---|
| タイトル（別表記） | On the History of Marxist Theories (VI) |
| フルテキストURL | oer_26_1_097_112.pdf |
| 著者 | 太田 仁樹| |
| 出版物タイトル | 岡山大学経済学会雑誌 |
| 発行日 | 1994-06-24 |
| 巻 | 26巻 |
| 号 | 1号 |
| 開始ページ | 97 |
| 終了ページ | 112 |
| ISSN | 0386-3069 |
| 関連URL | http://www.e.okayama-u.ac.jp/~shiryou/gakkaishi.htm |
| 言語 | 日本語 |
| 論文のバージョン | publisher |
| NAID | 110000129754 |
| JaLCDOI | 10.18926/OER/20360 |
|---|---|
| タイトル（別表記） | On the History of Marxist Theories (VII) |
| フルテキストURL | oer_26_2_075_089.pdf |
| 著者 | 太田 仁樹| |
| 出版物タイトル | 岡山大学経済学会雑誌 |
| 発行日 | 1994-09-01 |
| 巻 | 26巻 |
| 号 | 2号 |
| 開始ページ | 75 |
| 終了ページ | 89 |
| ISSN | 0386-3069 |
| 関連URL | http://www.e.okayama-u.ac.jp/~shiryou/gakkaishi.htm |
| 言語 | 日本語 |
| 論文のバージョン | publisher |
| NAID | 110000129766 |
| JaLCDOI | 10.18926/OER/20359 |
|---|---|
| タイトル（別表記） | On the History of Marxist Theories (VIII) |
| フルテキストURL | oer_27_4_181_198.pdf |
| 著者 | 太田 仁樹| |
| 出版物タイトル | 岡山大学経済学会雑誌 |
| 発行日 | 1996-03-11 |
| 巻 | 27巻 |
| 号 | 4号 |
| 開始ページ | 181 |
| 終了ページ | 198 |
| ISSN | 0386-3069 |
| 関連URL | http://www.e.okayama-u.ac.jp/~shiryou/gakkaishi.htm |
| 言語 | 日本語 |
| 論文のバージョン | publisher |
| NAID | 110000129809 |