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- みりあ だいほうじ
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1 Japanese underground towns I inspected from the shapes, image and the managers. Takehiro Komatsu ( The faculty of Environment Information, Keio University) I completed a lot of process to success this study. I went to each Japanese underground town and researched them. Difinitely I researched many equipments and facilities; stairs, elevators,shops` category,number and soft problem; prevention of fires and theirs management. In the points, I demanded what are the problems there are in each undergrounds` towns or all of the undergrounds` towns. This study has two ways to search for each example completely and to divide their type. Japanese undergrounds` towns, area, floor space, size, history, prevention of fires, accessibility, light and dark image, map, hearing to managers
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論 文 Earnings Management in Pension Accounting and Revised Jones Model Kazuo Yoshida, Nagoya City University 要約本稿では退職給付会計における全ての会計選択を取り上げて 経営者の報告利益管理行動
論 文 Earnings Management in Pension Accounting and Revised Jones Model Kazuo Yoshida, Nagoya City University 要約本稿では退職給付会計における全ての会計選択を取り上げて 経営者の報告利益管理行動について包括的な分析を行った 分析の結果 会計基準変更時差異による裁量額が最も大きく 報告利益管理の主要な手段であったことが明らかとなった
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Graduate School of Environment and Information Sciences, Yokohama National University, Yokohama 240 8501 Faculty of Education and Human Sciences, Yokohama National University, Yokohama 240 8501 Keywords: