駒大紀要15-タテ01近藤.indd
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1 ISSN 苫小牧駒澤大学紀要 苫 小 牧 駒 澤 大 学 紀 要 第15号 松本祐光教授 近藤良一教授退職記念号 松本 近藤両先生のご退職に寄せて 学長 稔 1 略歴および主な業績 3 禅宗古辞書を読む 近 藤 良 一 松本祐光教授 略歴および主な業績 9 近藤良一教授 関 研究余話 苫小牧駒澤大学の企業研修制度 インターンシップ 松 実績と課題 本 祐 光 1 3 裕 13 豪州の対ソロモン諸島援助 東 RAMSI 派遣による援助パラダイムの転換 第 十 五 号 松 本 祐 光 教 授 近 藤 良 一 教 授 退 職 記 念 号 BULLETIN OF TOMAKOMAI KOMAZAWA UNIVERSITY Vol.15 Dedication President SEKI Minoru 1 The Life and Publications of Prof. KONDO 3 A Essay on Old Dictionaries of Zen Buddhism KONDO Ryoichi The Life and Publications of Prof. MATSUMOTO The Tomakomai Komazawa University Kigyoukensyu Internship System : The Past Record and Future Tasks MATSUMOTO Sukemitsu Australian aid to the Solomon Islands : RAMSI and a shift in Australian aid paradigm HIGASHI Yutaka 13 Austen's World with profound reproofs : through Regency characters to Victorian SATO Ikuko 39 オースティンの世界に広がる深遠なる警世 佐 リージェンシーからヴィクトリァンへ 藤 郁 子 39 対人援助職の見る現実 藤 生活史資料を読み解く 原 亮 一 53 言語と文化と ハワイ語学校の教育現場から考える 村 井 泰 廣 73 植 児玉作左衛門のアイヌ頭骨発掘 ２ 研究の諸問題 木 哲 也 119 Notes on the Excavations of Ainu skulls by Kodama Sakuzaemon 2 : Problems of Craniological Studies UEKI Tetsuya 119 ＪＩＴ生産方式におけるバックフラッシュ原価計算の考察 川 島 和 浩 153 A Study on Backflush Costing in a JIT Production Systems KAWASHIMA Kazuhiro ホット ボックシング を使った英会話授業 ロバート カール オルソン 177 日本における語学教育者はプロであるか セス ユージン セルバンテス 193 苫 小 牧 駒 澤 大 学 2006年３月 平 成 十 八 年 三 月 Searching for eyes of the social worker FUJIWARA Ryoichi 53 Language and Culture : From the Perspectives of Hawaiian Language Immersion Schools in Hiro, Hawaii Island MURAI Yasuhiro Hot-Boxing in the English conversation class. Robert Carl OLSON 177 Is Language Teaching a Profession in Japan? Seth E. CERVANTES 193 TOMAKOMAI KOMAZAWA UNIVERSITY March 2006
2 ISSN 苫小牧駒澤大学紀要 苫 小 牧 駒 澤 大 学 紀 要 第15号 松本祐光教授 近藤良一教授退職記念号 松本 近藤両先生のご退職に寄せて 学長 稔 1 略歴および主な業績 3 禅宗古辞書を読む 近 藤 良 一 松本祐光教授 略歴および主な業績 9 近藤良一教授 関 研究余話 苫小牧駒澤大学の企業研修制度 インターンシップ 松 実績と課題 本 祐 光 1 3 裕 13 豪州の対ソロモン諸島援助 東 RAMSI 派遣による援助パラダイムの転換 第 十 五 号 松 本 祐 光 教 授 近 藤 良 一 教 授 退 職 記 念 号 BULLETIN OF TOMAKOMAI KOMAZAWA UNIVERSITY Vol.15 Dedication President SEKI Minoru 1 The Life and Publications of Prof. KONDO 3 A Essay on Old Dictionaries of Zen Buddhism KONDO Ryoichi The Life and Publications of Prof. MATSUMOTO The Tomakomai Komazawa University Kigyoukensyu Internship System : The Past Record and Future Tasks MATSUMOTO Sukemitsu Australian aid to the Solomon Islands : RAMSI and a shift in Australian aid paradigm HIGASHI Yutaka 13 Austen's World with profound reproofs : through Regency characters to Victorian SATO Ikuko 39 オースティンの世界に広がる深遠なる警世 佐 リージェンシーからヴィクトリァンへ 藤 郁 子 39 対人援助職の見る現実 藤 生活史資料を読み解く 原 亮 一 53 言語と文化と ハワイ語学校の教育現場から考える 村 井 泰 廣 73 植 児玉作左衛門のアイヌ頭骨発掘 ２ 研究の諸問題 木 哲 也 119 Notes on the Excavations of Ainu skulls by Kodama Sakuzaemon 2 : Problems of Craniological Studies UEKI Tetsuya 119 ＪＩＴ生産方式におけるバックフラッシュ原価計算の考察 川 島 和 浩 153 A Study on Backflush Costing in a JIT Production Systems KAWASHIMA Kazuhiro ホット ボックシング を使った英会話授業 ロバート カール オルソン 177 日本における語学教育者はプロであるか セス ユージン セルバンテス 193 苫 小 牧 駒 澤 大 学 2006年３月 平 成 十 八 年 三 月 Searching for eyes of the social worker FUJIWARA Ryoichi 53 Language and Culture : From the Perspectives of Hawaiian Language Immersion Schools in Hiro, Hawaii Island MURAI Yasuhiro Hot-Boxing in the English conversation class. Robert Carl OLSON 177 Is Language Teaching a Profession in Japan? Seth E. CERVANTES 193 TOMAKOMAI KOMAZAWA UNIVERSITY March 2006
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4 近藤 良 一 教 授 二〇〇六年三月 歴 三月 三月 三月 三月 歴 岩見沢駒澤短期大学専任講師 駒澤大学北海道教養部助教授 駒澤大学北海道教養部教授 北大寺住職 駒澤大学退職 苫小牧駒澤大学非常勤講師 平成十二年三月三十一日迄 駒澤大学名誉教授 苫小牧駒澤大学国際文化学部教授 苫小牧駒澤大学学長 駒澤大学苫小牧 短期大学学長兼務 就任 学校法人駒澤大学理事 評議員就任 苫小牧駒澤大学学長 駒澤大学理事評 議員辞任 苫小牧駒澤大学退職 北海道札幌北高等学校卒業 北海道大学文学部哲学科卒業 北海道大学大学院文学研究科修士課程修了 北海道大学大学院文学研究科博士課程満期退学 平成十八年 三月三十一日 平成十四年 四月 一日 平成十六年 三月三十一日 平成十一年 五月二十六日 平成十二年 四月 一日 平成十四年 四月 一日 昭和四十年 四月 五日 昭和四十七年四月 一日 昭和五十四年四月 一日 平成 元年 七月 十二日 平成十一年 三月三十一日 平成十一年 四月 一日 職 昭和三十年 昭和三十四年 昭和三十七年 昭和四十年 学 略歴および主な業績 苫小牧駒澤大学紀要 第十五号 3
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47 Responding to state failure the case of Australia and Solomon Islands, Australian Journal of International Affairs, Vol.57, No.3, pp , November 2003.
48 Solomon Islands, Country Programs, Solomon Islands, AusAID Pacific Program Profiles SOLOMON ISLANDS, Our Failing Neighbour Australia and the Future of Solomon Islands, Solomon Islands Rebuilding an Island Economy, Australian Government, Responding to state failure the case of Australia and Solomon Islands, Australian Journal of International Affairs, Aid has failed the Pacific,
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54 Sense and Sensibility
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56 Mansfield Park
57 Pride and Prejudice
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61 Sense and Sensibility, Mansfield Park Jane Austen and Eighteenth-Century Courtesy books, Jane Austen and the morality of conversation, The Jane Austen book club,
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76 Naturalistic Inquiry Doing Naturalistic Inquiry
77 Princeton University Graduate School Announcement , The Graduate Faculty
78 New School Bulletin
79 Sociological theory Principle of scientific sociology
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87 "I ka olelo no ke ola, ika olelo noka make" ka olelo
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91 Growing Up Native American
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93 Stabilizing Indigenous Languages,
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102 Indian nations at risk: An educational strategy for action. Final report of the Indian Nations at Risk Task Force.
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111 lolo uila lolo uila
112 kamepiula kamepiula
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120 Stabilizing Indigenous Languages,
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130 American Journal of Physical Anthropology, Bulletin of the Institute for the Study of North Eurasian Culture,
131 Ainu; Historical and Anthropological Studies,
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136 Ainu 髁 髁
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157 The Mismeasure of Man, Ainu; Historical and Anthropological Studies, Lehrbuch der Anthropologie in Systematischer Darstellung,
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168 A 段階 直接材料の 購入時点 B 段階 C 段階 D 段階 仕掛品の 製品の完成 製品の販売 生産時点 時点 時点 Cost Accounting 類型仕訳 : 記帳時点の数勘定記入の場所 事例 1 3 事例 2 2 事例 3 2 A 段階 C 段階 D 段階 A 段階 D 段階 C 段階 D 段階 直接材料の購入時点製品の完成時点製品の販売時点直接材料の購入時点製品の販売時点製品の完成時点製品の販売時点 Cost Accounting
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171 取 引 借方科目 金額 貸方科目 金額 仕訳 a: 直接材料の購入時 * 在庫品 1,950,000 買掛金 1,950,000 仕訳 b: 加工費の発生 加工費 1,260,000 諸勘定 1,260,000 仕訳 c: 製品の完成時 * 製品 3,100,000 在庫品 1,900,000 配賦加工費 1,200,000 仕訳 d: 製品の販売時 * 売上原価 3,069,000 製品 3,069,000 仕訳 e: 加工費配賦差異の処理 配賦加工費 1,200,000 加工費 1,260,000 売上原価 60,000 ( 注 )1.* 印は この事例における記帳時点を示しており ここでは 1 直接材料の購入時 2 製品の完成時 3 製品の販売時の 3 つが該当する 2. 加工費配賦差異の処理に際しては その金額が少額であるため 内部管理上 売上原価 勘定へ直課している 在庫品 製品 売上原価 直接 材料費 (a)1,950,000 残高 :50,000 (c)1,900,000 (c)3,100,000 残高 :31,000 (d)3,069,000 (d)3,069,000 配賦加工費 加工費 (e)1,200,000 (c)1,200,000 加工費 (b)1,260,000 (e)1,260,000 (e) 60,000 3,129,000 Cost Accounting,
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173 取 引 借方科目 金額 貸方科目 金額 仕訳 a: 直接材料の購入時 * 在庫品 1,950,000 買掛金 1,950,000 仕訳 b: 加工費の発生 加工費 1,260,000 諸勘定 1,260,000 仕訳 c: 製品の完成時 仕訳なし 仕訳 d: 製品の販売時 * 売上原価 3,069,000 在庫品 1,881,000 配賦加工費 1,188,000 仕訳 e: 加工費配賦差異の処理 配賦加工費 1,188,000 加工費 1,260,000 売上原価 72,000 ( 注 )1.* 印は この事例における記帳時点を示しており ここでは 1 直接材料の購入時と2 製品の販売時の 2 つが該当する 2. 加工費配賦差異の処理に際しては その金額が少額であるため 内部管理上 売上原価 勘定へ直課している 直接材料費加工費 在庫品 (a)1,950,000 (d)1,881,000 残高 :69,000 配賦加工費 (e)1,188,000 (d)1,188,000 加工費 (b)1,260,000 (e)1,260,000 売上原価 (d)3,069,000 (e) 72,000 3,141,000 Cost Accounting,.
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175 取引借方科目金額貸方科目金額 仕訳 a: 直接材料の購入時 仕訳なし 仕訳 b: 加工費の発生加工費 1,260,000 諸勘定 1,260,000 仕訳 c: 製品の完成時 * 製品 3,100,000 買掛金 配賦加工費 1,900,000 1,200,000 仕訳 d: 製品の販売時 * 売上原価 3,069,000 製品 3,069,000 仕訳 e: 加工費配賦差異の処理 配賦加工費 売上原価 1,200,000 60,000 加工費 1,260,000 ( 注 )1.* 印は この事例における記帳時点を示しており ここでは 1 製品の完成時と 2 製品の販売時の 2 つが該当する 2. 加工費配賦差異の処理に際しては その金額が少額であるため 内部管理上 売上原価勘定へ直課している 直接 材料費 製品 (c)3,100,000 (d)3,069,000 残高 :31,000 (d)3,069,000 売上原価 加工費 配賦加工費 (e)1,200,000 (c)1,200,000 加工費 (b)1,260,000 (e)1,260,000 (e) 60,000 3,129,000 Cost Accounting,
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179 ,Introduction to Management Accounting,, Ibid., Ibid., op.cit Ibid
180 Cost Accounting : A Managerial Emphasis, Cost Accounting : A Managerial Emphasis, Ibid Ibid Ibid Ibid Ibid Ibid Ibid Ibid
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184 content theme
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189 No Child Left Behind
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191 (hazukashii) (ganbarimashita)
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196 kokusaika sukketo
197 Japan Times Japan Times
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199 Washington Times
200 Washington Times
201 Figure 1: TESOL Programs at U.S. and Canadian Universities Undergraduate programs Master s programs Doctoral programs Graduate certificate programs Source:
202 Language Teacher
203 seeming to be a professional professional. insert whatever word you can think of
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210 Figure 2: Is Language teaching in Japan a Profession? 1. Does advanced education and training exist? 2. Are there established standards of practice and certification? 3. Is there an agreed upon theoretical and empirical base? 4. Are there advocates in the field to influence public opinion? Yes No No Yes
211 Pursuing Professional Development Between Worlds: Access to Second Language Acquisition. ESL/EFL Teaching: Principles for Success. Japan Times, Washington Times, Who Killed Homer: The Demise of Classical Education and the Recovery of Greek Wisdom.
212 Unholy Alliance: Radical Islam and the American Left. Importing Diversity: Inside Japan's JET Program. The Language Teacher, Japanese Higher Education As Myth. TESOL Matters TESOL Matters
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