Size: px
Start display at page:

Download ""

Transcription

1 FASB Revenue and Expense View Asset and Liability View FASB, FASB Discussion Memorandum, An Analysis of Issues related to Conceptual Framework for Financial Accounting and Reporting: Elements of Financial Statements and Their Measurement, USA, FASB =Ittner, C.D. and Larcker, D.F., Innovations in Performance Measurement: Trends and Research Implications, Journal of Research, Management Accounting, Vol. 10, 1998 and Assessing Empirical Research in Managerial Accounting: A Value-Based Management Pers pective, Journal of Accounting and Economics, Vol. 32 Nos. 13, December, 2001 VBMA O Hanlon, John and Peasnell, KenArya, A. J., Glover, C. and Sunder, S. RIV

2

3 MARTINELLI, Alvaro, The Origination and Evolution of Double Entry Bookkeeping to 1440 Part 1, Michigan & London, 1974, pp

4 CreditPartnershipAgency creditpartnership agencyde ROOVER, Raymond, The Development of Accounting prior to Luca Pacioli, in A.C. LITTETON and B.S. YAMEY eds., Studies in the History of Accounting, London, 1956, pp. 1157A.C.abcd abc LITLETTON, A.C., Accounting Evolution to 1900, New York, 1933, 2nd ed., 1966, p.13

5

6 FASB

7

8 MARTINELLI, Alvaro, Th e Origination and Evolution of Double Entry Bookkeeping to 1440 Part 1, Michigan & London, 1974, pp. 427, 431. MARTINELLI, Alvaro, Op. Cit., pp f.5d.4s. 751f.10d.7d. De ROOVER, Raymond, The Development of Accounting Prior Pacioli According to The Account-books of Medieval Merchants in

9 Au nom de Dieu, AmenIn the Name of God, Amen LITTLETON, A.C. and YAMEY, B.S. eds., Studies in the History of Accounting, London, 1956, pp

10 accounting account

11 Simon STEVEN: Wisconstighe Ghedachtnissen, Leyden, Corbizzi Datini STEVINSimonVierde Stvck Der Wisconstighe Ghedachtnissen Vande WeeghconstLeyden, 1605, Schvltbovck in Bovkhovding, pp pp. De ROOVER, Reymond, The Development of Accounting Prior to Luca Pacioli According to The Account-books of Medieval Merchants, in LITTLETON, A.C. and YAMEY, B.S.eds., Studies in the History of Accounting, New York, 1956, p

12 GDP FASB revenue and expense view asset and liability view FASB FASB, FASB Discussion Memorandum, An Analysis of Issues related to Conceptual Framework for Financial Accounting and Reporting: Elements of Financial Statements and Their Measurement, USA, 1976, par. 2544, pp FASB FASB FASB, Ibid, par. 46, pp. 412.

13 FASB, Op. Cit., par. 47, pp MARTINELLI, Alvaro, The Origination and Evolution of Double Entry Bookkeeping to 1440 Part 1, Michigan & London, 1974, pp FASB, Op.Cit., par.36, p.38. Historical Cost Historical Fair Value

14 FASB FASB FASB, Op. Cit., par. 36, 37, pp 389. FASB FASB, Ibid, par.47, pp.412. FASB, Ibid, par.47, pp.412.

15 Ibid., par. 47, pp Ibid., par. 48, pp. 456.

16 FASB

17

18

Title Author(s) Kobe University Repository : Kernel 課 税 所 得 計 算 における 資 産 負 債 アプローチと 収 益 費 用 ア プローチの 交 錯 (< 特 集 > 資 産 負 債 アプローチの 光 と 陰 )(Mixture of Asset-Liability and Revenue-Expense Views in Corporate

More information

- i -

- i - 15 25 - i - - ii - - iii - - iv - - v - - vi - - vii - 1 1 stewardship public accountability 1.1 1.2 1-1 - 1.3 value chain 1 1-2 - - 3 - value chain Input Output Outcome Efficiency Effectiveness Economy

More information

会社法制上の資本制度の変容と企業会計上の資本概念について

会社法制上の資本制度の変容と企業会計上の資本概念について IMES DISCUSSION PAPER SERIES Discussion Paper No. 2006-J-1 INSTITUTE FOR MONETARY AND ECONOMIC STUDIES BANK OF JAPAN 103-8660 30 http://www.imes.boj.or.jp IMES Discussion Paper Series 2006-J-1 2006 1

More information

Microsoft Word - 蜀・伐豬ゥ蠕ウ

Microsoft Word - 蜀・伐豬ゥ蠕ウ 862 1 1998 10 1999 4 1 1 2 1998 08 06 5 863 3 1 2 2 1 3 864 1 1 1 100 60 60 20 50 1 2 3 100 100 100 20 20 20 80 80 80 40 40 40 1 2 3 100 100 100 60 0 0 40 100 100 40 20 20 40 10 50 40 10 50 20 50 50 865

More information

商学57‐1◆/6.松本

商学57‐1◆/6.松本 56 2 57 1SFAC 5 FASB 5 SFAC 1 5 2 para. 33 3 para. 34 4 5 para. 39 a b FASB, Statement of Financial Accounting Concepts No. 5 Recognition and Measurement infinancial Statements of Business Enterprises,

More information

条件付償還義務株式の会計処理について

条件付償還義務株式の会計処理について E-mail: atsushi.itabashi@boj.or.jp ASBJ ASBJ FASB Statement of Financial Accounting Standards FAS FAS FAS mandatorily redeemable financial instruments nternational Financial Reporting Standards FASB DES

More information

IFRS Business Model IASB 2010b, Purpose and status, a and b IASB IFRS IFRS IFRS IASB IFRS IFRS Principles-Based Standard Tweedie 2007 Tweedie 2007, p.

IFRS Business Model IASB 2010b, Purpose and status, a and b IASB IFRS IFRS IFRS IASB IFRS IFRS Principles-Based Standard Tweedie 2007 Tweedie 2007, p. International Accounting Standards Board: IASB IASB 2010b IASB International Financial Reporting Standards: IFRS IFRS IFRS Tweedie 2007, p. 7 consistency AAAFASC 2011, p. 20 IFRS Business Model IASB 2010b,

More information

Financial Statements 2004

Financial Statements 2004 Financial Statements 2004 10,150 5,591 $ 92,227 16,078 13,561 146,100 463 462 4,205 193 205 1,758 915 607 8,317 1,202 1,088 10,918 (80) (83) (726) 28,921 21,431 262,799 1,435 927 13,035 657 656 5,964 537

More information

商学 61‐6/5.後藤

商学 61‐6/5.後藤 398 Hudson s Bay Company Hbc 1 2 Hbc 19 1 dry goods 2 Nystrom, P. H., Economics of Retailing, Vol.1, New York, Ronald Press, 1930, Chap. Cf., Pasdermadjian, H., The Department Store : Its Origins, Evolution

More information

Kobe University Repository : Kernel タイトル Title 著者 Author(s) 掲載誌 巻号 ページ Citation 刊行日 Issue date 資源タイプ Resource Type 版区分 Resource Version 権利 Rights DOI 移転可能な技術としての会計 (Accounting as Transferable Technology)

More information

伊東良子71‐92/71‐92

伊東良子71‐92/71‐92 IASB FASB IASB FASB FAS IAS FAS IAS IASB FASB IASB FASB IASB FASB IASB FASB IASB FASB FASB [2001], par. 7. (International Accounting Standards; IAS) (International Financial Reporting Standards; IFRS)

More information

商学 59‐5・6/1.岡部

商学 59‐5・6/1.岡部 283 revenue management 1990 IT premature revenue recognition opportunism 1 earnings-process Generally Accepted Accounting Principles : GAAP unearned income unrealized income GAAP fictitious revenue recognition

More information

Plural bookkeep using Exchange Algebra Yuji Onuki (University of tsukuba) Key Words:,,, 1 Deguchi(2004) 2 (1984) Staszkiewicz(2011) SNA n n r 1,1 < Na

Plural bookkeep using Exchange Algebra Yuji Onuki (University of tsukuba) Key Words:,,, 1 Deguchi(2004) 2 (1984) Staszkiewicz(2011) SNA n n r 1,1 < Na Plural bookkeep using Exchange Algebra Yuji Onuki (University of tsukuba) Key Words:,,, 1 Deguchi(2004) 2 (1984) Staszkiewicz(2011) SNA n n r 1,1 < Name 1,1, > +r 1,2 < Name 1,2, > + + r 1,k1 < Name 1,k1,

More information

4 2 p = p(t, g) (1) r = r(t, g) (2) p r t g p r dp dt = p dg t + p g (3) dt dr dt = r dg t + r g dt 3 p t p g dt p t 3 2 4 r t = 3 4 2 Benefit view dp

4 2 p = p(t, g) (1) r = r(t, g) (2) p r t g p r dp dt = p dg t + p g (3) dt dr dt = r dg t + r g dt 3 p t p g dt p t 3 2 4 r t = 3 4 2 Benefit view dp ( ) 62 1 1 47 2 3 47 2 e-mail:miyazaki@ngu.ac.jp 1 2000 2005 1 4 2 p = p(t, g) (1) r = r(t, g) (2) p r t g p r dp dt = p dg t + p g (3) dt dr dt = r dg t + r g dt 3 p t p g dt p t 3 2 4 r t = 3 4 2 Benefit

More information

引当金の認識と評価に関する一考察

引当金の認識と評価に関する一考察 IMES DISCUSSION PAPER SERIES Discussion Paper No.2003-J-17 INSTITUTE FOR MONETARY AND ECONOMIC STUDIES BANK OF JAPAN 103-8660 30 http://www.imes.boj.or.jp IMES Discussion Paper Series 2003-J-17 2003 7

More information

Microsoft Word - 蜀・伐豬ゥ蠕ウ

Microsoft Word - 蜀・伐豬ゥ蠕ウ 821 FIN 48 FIN 48 FIN 48 SFAS 109 SFAS 109 SFAS 109 more likely than not 1 Financial Accounting Standards Board, Statement of Financial Accounting Standards No.109, Accounting for Income Taxes, February

More information

MOF SUPER SWEETS SCHOOL deliberate practice VIP surface learning deep learning TV TV vs. career anchor MIT Planned Happenstance TV DNA yoshisato@kwansei.ac.jp http://www.hc-creation.jp/company/profile.html,

More information

商学 60周年記念号/24.内田浩徳

商学 60周年記念号/24.内田浩徳 SFAS 109 SFAS 96 1 2 net deductible amounts Richard 1 G. Schroeder, Myrtle W. Clark and Jack M. Cathey Financial Accounting Standards Board, Statement of Financial Accounting Standards No.96, Accounting

More information

村本 孜71‐89/71‐89

村本 孜71‐89/71‐89 MERITUM RICARDIS OECD https://www.jicpa knk.ne.jp/download/image/index.html EU (intellectual capital rating) BCP OECD IR ex.) ex.) ex.) ex.) http://www.meti.go.jp/policy/intellectual_assets/index.htm (intellectual

More information

Ver. 1.0 (discretion) (revenue management) (fictitious revenue recognition) (window dressing) (fraudulent accounting practice) SEC (General

Ver. 1.0 (discretion) (revenue management) (fictitious revenue recognition) (window dressing) (fraudulent accounting practice) SEC (General 2004.11.25 Ver. 1.0 (discretion) (revenue management) (fictitious revenue recognition) (window dressing) (fraudulent accounting practice) SEC (Generally Accepted Accounting Principles: GAAP) GAAP (realization

More information

H1,H4.QXP

H1,H4.QXP 38 39 C o r p o r a t e B a n k i n g U n i t 40 41 42 43 44 45 46 47 48 49 T r e a s u r y U n i t 50 51 52 I n v e s t m e n t B a n k i n g U n i t 53 54 55 56 57 Securities & Asset Management Unit

More information

IASB FASB DP [2008] DP [2008] ASBJ International Accounting Standards Board IASB Financial Accounting Standards Board FASB compreh

IASB FASB DP [2008] DP [2008] ASBJ International Accounting Standards Board IASB Financial Accounting Standards Board FASB compreh 1 2 IASB FASB DP [2008] DP [2008] ASBJ International Accounting Standards BoardIASB Financial Accounting Standards BoardFASB comprehensive income net income earnings Statement of Comprehensive Income FASB

More information

_™rfic

_™rfic 512008 14 Ikeda Yukinori This paper examines accounting for stock issuing cost. Series of transactions from stock issuance to payment of stock issueing cost need to consider by dividing into three elements;

More information

54-1 河崎照行.pwd

54-1 河崎照行.pwd IASB IASB IASB International Accounting Standards Board IFRS International Financial Reporting Standard for Smalland Medium-Sized Entities IFRS IASB IASB, IFRS for SMEs, International Accounting Standards

More information

PSCHG000.PS

PSCHG000.PS a b c a ac bc ab bc a b c a c a b bc a b c a ac bc ab bc a b c a ac bc ab bc a b c a ac bc ab bc de df d d d d df d d d d d d d a a b c a b b a b c a b c b a a a a b a b a

More information

商学 63‐3☆/6.山本

商学 63‐3☆/6.山本 193 W. A. 1 2 3 1 2 WTO FTA TPP D. P. P. W. A. 194 2 3 Lewis 1954 1982, 1987 1999 1 1 2 2 2 1 2 A B 1987 119 1985 Krugman and Obstfeld 2009 19742006 3 W. A. 195 2 1 2 1 1 1 2 1 A a1 a2 * * i ai i 1, 2

More information

非営利組織における純資産と負債の区分

非営利組織における純資産と負債の区分 IMES DISCUSSION PAPER SERIES Discussion Paper No. 2009-J-11 INSTITUTE FOR MONETARY AND ECONOMIC STUDIES BANK OF JAPAN 103-8660 2-1-1 http://www.imes.boj.or.jp IMES Discussion Paper Series 2009-J-11 2009

More information

19世紀の物価動向―コンドラチェフによる物価長波の検討を通じて―*

19世紀の物価動向―コンドラチェフによる物価長波の検討を通じて―* 19 GDP 1814 1815 1849 1846 1 2 61 2002 1 1991167 2 334 1 3 4 5 19 13 1823-1851 1884-1896 1884-1896 2 1823-1851 1884-1896 2 1 11 19 12 34 3 4 5 2 1 1789-1814-1849 1849-1873-1896 1896-1920-1940 2 6 Mitchell1998

More information

橡DP9802.PDF

橡DP9802.PDF 21 Japan s Labor Force in the Year 2020 2020 2020 600 30 60 65 30 21 20 20 2020 2020 (1) 1 (2) (3) 1 1992 9 2025 2025 1997 1 2050 10 2050-1 - consensus estimate 21 (1995) (1997) (estimation) calibration

More information

ワークショップ「国際財務報告基準(IFRS)と企業行動:IFRSアドプションのインパクト」の模様

ワークショップ「国際財務報告基準(IFRS)と企業行動:IFRSアドプションのインパクト」の模様 IMES DISCUSSION PAPER SERIES IFRS IFRS Discussion Paper No. 2010-J-25 INSTITUTE FOR MONETARY AND ECONOMIC STUDIES BANK OF JAPAN 103-8660 2-1-1 http://www.imes.boj.or.jp IMES Discussion Paper Series 2010-J-25

More information

JCOAL journal_Vol4(表紙)_0603

JCOAL journal_Vol4(表紙)_0603 JCOAL Journal vol.4 2006.3 01_ 02_ 12_ 25_ 29_ 33_ 01 JCOAL Journal JCOAL Journal 02 03 JCOAL Journal JCOAL Journal 04 05 JCOAL Journal JCOAL Journal 06 07 JCOAL Journal JCOAL Journal 08 s s s s s s s

More information

12号 中島稔哲.pwd

12号 中島稔哲.pwd APB APBO net-of-tax method Accounting Principles Board: APB Opinions of the Accounting Principles Board: APBO APBO6 Authoritative Pronouncement American Institute of Accountants: AIA Committee on Accounting

More information

第43巻第2号【論説】固定資産の費用化と評価に関する現代的課題

第43巻第2号【論説】固定資産の費用化と評価に関する現代的課題 43 2 2004 7 1 3 G. O. 1943 1) cost value postulate of continuity 10 2) 2 1) G. O. May 1943 Financial Accounting A Distillation of Experience Scholars Book Co. Chapter pp.86, 7-89, 90 2) 2004 Vol.56 No.1

More information

Title 人 的 資 源 の 会 計 的 認 識 : 日 英 プロサッカークラブの 実 務 を 例 として Author(s) 角 田, 幸 太 郎 Citation 經 濟 學 研 究, 55(4): 79-94 Issue Date 2006-03-09 DOI Doc URLhttp://hdl.handle.net/2115/5835 Right Type bulletin Additional

More information

untitled

untitled . 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112!! 113 114 115 116 117 118 Gopal, op.cit., p.. Dilks, op.cit., vol., p.. Ibid.,

More information

_Œkž−01

_Œkž−01 25 40 1 Hojo Yusaku 2 In this small article, by entitling it The System of the Theory of Neo-Economic Geography I deal with, first of all, the summary of the theory system of Joseph Alois Schumpeter, secondly,

More information

æ 1 2 3 rentier state s rent æ æ 1 Zanoyan 2 Gambill æ 3 æ 1987 Luciani Beblawi The Rentier State 4 Luciani Beblawi Luciani 40 æ World Development Indicators 10 1 UNDP 10 / æ æ No.37 2004 19 æ Sadowski

More information

IMES DISCUSSION PAPER SERIES Discussion Paper No. 99-J-17 INSTITUTE FOR MONETARY AND ECONOMIC STUDIES BANK OF JAPAN 100-8630 203 IMES Discussion Paper Series 99-J-17 1999 6 * JEL classification E52 E58

More information

年金基金をめぐる法律関係と会計処理との整合性について ―「退職給付ビックバン研究会」 2003 年度年次総会報告のための改訂版―

年金基金をめぐる法律関係と会計処理との整合性について ―「退職給付ビックバン研究会」 2003 年度年次総会報告のための改訂版― ............2......6...6... 11... 15... 15... 17.19... 19... 20... 23......25............ 27......... 28 2003 9 18 19 2002 2 2003 [1999] 1 2001 6 15 2002 4 1 2003 9 1 1 2001 6 29 2 2001 10 1 1 2000 4 1

More information

Psacharopulos Psacharopulos and Patrinos (1) Byron and Takahashi McMahon and Boediono Duflo (2)

Psacharopulos Psacharopulos and Patrinos (1) Byron and Takahashi McMahon and Boediono Duflo (2) Psacharopulos Psacharopulos and Patrinos (1) Byron and Takahashi McMahon and Boediono Duflo (2) (3) Survei Sosial Economi NasionalNational Socio-economic Survey SUSENAS KorModul (4) SUSENAS (5) (6) t

More information

Ł\1,4.ai

Ł\1,4.ai 34 2009 1 2 2.1. 2.2 3 3.1 3.2 4 1 1990-99 - NPO 1) 2 3 4 2 3 2 2.1. ( ) 3 2.1.1 (2002) 2) 1920 3) P - 100 - 4) 2.1.2 () 1995 5) 1990 6) 2000 7) 8) 9) () - 101 - () D D 10) 11) 12) - 102 - 2.2 N 13) J

More information

長岡慎介  45‐78/45‐78

長岡慎介  45‐78/45‐78 HSBC http://news.bbc.co.uk/2/hi/business/5074068.stm HSBC HSBC Amanah Saadiq [CIBAFI 2005: 10; CIBAFI, 2009: 4; TheCityUK, 2013: 4; IFSB, 2013: 10; IFSB, 2014: 12] [TheCityUK 2013: 1] [UK Trade & Investment

More information

8

8 7 8 9 1 1-1 1-2 2002 1 2000 10 1-3 2002 2 2000 11 2 3 WHO19951979 19952002p.47 4 22 5 12 2-1 18681919 6 1965 13 2-2 19201945 14 15 2-3 19461960 7 16 17 2-4 19611979 GDP 18 1956300 2,000 1960 11 1972 231006

More information

アニュアルレポート 2001

アニュアルレポート 2001 2001 2001 3 2000 2001 2001/2000 2001 6,686,661 7,314,824 +9.4% $58,518 223,204 225,346 +1.0 1,803 264,310 265,868 +0.6 2,127 121,835 121,227-0.5 970 121,835 16,754-86.2 134 1............................

More information

1970). Baumol, W. J., Panzar, J. C. and R. D. Willig (1982); Contestable Markets and The Theory of Industry Structure, 1982. Caves, R. and M. E. Porter (1977); From entry barriers to mobility barriers:

More information

商学57‐1◆/2.上田

商学57‐1◆/2.上田 17 Shunde! Shunde 1 1910 2 806 km 2 110 40 610 km 2 2002 5 1 100 26 2004 1300 25 70 7 1 2005 8! Shunde 5 1 2003! 18 10 1 Alvin Y. So 2 2005 5 C 1 Alvin Y. So incorporation cyclical development 3 social

More information

Abstract of Answers and Returns made pursuant to the Act for Taking an Account of the Population of Ireland Irish historical statistics : population, 1821-1971, Second Report of the Commissioners of Irish

More information

2001 2001 1999 2001 2.1 2001 2002 124

2001 2001 1999 2001 2.1 2001 2002 124 123 133 2002 The Influence of Investing Securities and Retirement Allowance on Stock Market Valuation Yasuo HOSHINO, Institute of Policy and Planning Sciences, University of Tsukuba Kenji HAYASHI, Graduate

More information

1. 会 計 と 簿 記 の 役 割 簿 記 と 会 計 の 役 割 は 企 業 の 経 営 財 産 管 理 企 業 の 業 績 測 定 企 業 の 財 務 状 態 把 握 と それらを 利 害 関 係 者 に 報 告 することです 2

1. 会 計 と 簿 記 の 役 割 簿 記 と 会 計 の 役 割 は 企 業 の 経 営 財 産 管 理 企 業 の 業 績 測 定 企 業 の 財 務 状 態 把 握 と それらを 利 害 関 係 者 に 報 告 することです 2 グローバルビジネスパーソンのための ゼロから 学 ぶ 英 文 国 際 会 計 実 務 リエゾンインターナショナル 株 式 会 社 1. 会 計 と 簿 記 の 役 割 簿 記 と 会 計 の 役 割 は 企 業 の 経 営 財 産 管 理 企 業 の 業 績 測 定 企 業 の 財 務 状 態 把 握 と それらを 利 害 関 係 者 に 報 告 することです 2 2. 会 計 5 要 素 と 会

More information

untitled

untitled 2007 3 http://www.bunka.go.jp/jiyuriyo/ ... 1 1.... 3 1.1.... 3 1.2. ()... 5 1.3.... 6 1.3.1. ()... 7 1.3.2.... 8 1.3.3.... 9 1.3.4.... 9 1.3.5.... 10 1.4. (CSR)... 11 1.5. ()... 12 2.... 14 2.1.... 14

More information

⑥宮脇論 123~229○/宮脇先生

⑥宮脇論 123~229○/宮脇先生 FC 124 PDCA Plan-Do-Check- Action P D D C C A A P PDCA FC FC PDCA Simons 125 a~i FC pp. b p. 126 pp. p. Casti Complex System Waldrop Complexity Complex System Complexity System Santa Fe Institute Waldrop

More information

........,.,.,..,.,.,.,.,.,.,.,., International Capital Market Litan et al a b c d M&A a a b E- e- Litan et al. : Table Levine World Bank Levine Greenwald et al. B R F R r R R r B R r B R r B R R Stiglitz

More information

1

1 1 2 3 4 5 6 7 A.C. Littleton, The Purpose of Accounting Education Proceedings of International Conference on Accounting Education, 1962.10, pp.12~20. 87 2 40 1 144 Robert T. Trueboold, The Future of Accounting

More information

和RIMNo.22高安氏.indd

和RIMNo.22高安氏.indd NIEsGDP 1990 200436.1 22.365.1 80 GDP 4 RIM 2006 Vol.6 No.22 RIM 2006 Vol.6 No.22 5 NIEs GDP GDP GDP GDP 90 GDP 1951 80 81 90 90 90 2001 2003 GDP 80 90 2001 2002 GDP 87GDP 80 GDP GDP 6 RIM 2006 Vol.6 No.22

More information

Title Author(s) Kobe University Repository : Kernel 組 織 改 革 とパフォーマンス : 事 業 部 制 組 織 導 入 に 関 する 実 証 研 究 の 文 献 レビューとカンパニー 制 研 究 へのインプ リケーション 加 登, 豊 / 安 酸, 建 二 / 島, 吉 伸 Citation 国 民 経 済 雑 誌, 189(4): 45-66

More information

株式会社ルネサンス

株式会社ルネサンス 1 TOP MESSAGE RENAISSANCE HISTORY 1979. 4 10 1982. 8 1987. 6 1991. 9 1992. 3 5 2000. 4 12 2002. 2 2003. 7 12 2004.12 2 FINANCIAL HIGHLIGHT 25,000 15,000 5,000 0 20,995 10,318 23,603 11,446 12,783 21 22

More information

表紙_目次.PDF

表紙_目次.PDF JIL 2 1980 vol.3 15 3 1 3 15 18 IT 26 28 33 20 OECD 80 90 (1998) (2000) 2 Aghion et al. (1999) OECD 1970 1 2 70 1980 90 1.1 Kuznets U inverted U-shaped hypothesis GNP U 1 18901940 6 3 Kuznets(1955) (1963)

More information

海保英孝223‐241/223‐241

海保英孝223‐241/223‐241 1. (2005, 2006) (Balanced Scorecard, BSC) (Performance Management) BSC Harvard Business Review Kaplan and Norton (1992) Analog Devices Arthur M. Schneiderman 2000; SchneidermanKaplan and Norton (2000)

More information

Ishi

Ishi Ishi HPhttp: // www.mof.go.jp / jouhou / syuzei / siryou /.htm.. or ERTA, TRA ERTA Economic Recovery Tax Act TRA Tax Reform Act Mroz Triest Lindsey Burtless Navrati Lindsey Burtless Navrati CPS Current

More information

012 27-28 29 3 3 2 2 19 29 3 1 2 27-28,, 5 19 5 1 275 7,643 1 1 2 3 1 2 Class size Motivation -0.016 p =.036 1 0 2 Student level (Level 1) Class level (Level 2) Item 3 Item 13 Item 23 Item 33 Item 43

More information

橡AIMRモノグラフ(荻島).PDF

橡AIMRモノグラフ(荻島).PDF CIRJE-J-36 2000 12 (Cross-shareholdings and Equity Valuation in Japan) 2000 12 11 1 Abstract This paper reports our extensive study on the cross-shareholdings among Japanese companies and their impact

More information

GDPギャップと潜在成長率

GDPギャップと潜在成長率 2003 output gap 80 1 20 90 20 70 2 1 2 output gap potential output 1 2 (2001) 3 potential rate of growth 2000 Meyer (2000) European Central Bank: (1999b) 2002 10 4 3 (2000) 4 4 () 5 5 5 6 () () 7 Total

More information

Taro10-最終報告書本文編.jtd

Taro10-最終報告書本文編.jtd 2000 3 1996 11 11 2001 http://www.fsa.go.jp/p_mof/big-bang/bb1.htm Free 1,200 Fair Global iv http://www.fsa.go.jp/p_mof/big-bang/bb7.htm ) IASInternational Accounting Standards management news http://www.asahiaudit.or.jp/b_info/letter/05/01.html

More information

大学における原価計算教育の現状と課題

大学における原価計算教育の現状と課題 1 1.1 1.2 1.3 2 2.1 2.2 3 3.1 3.2 3.3 2014a 50 ABC Activity Based Costing LCC Lifecycle Costing MFCA Material Flow Cost Accounting 2 2 2016 9 1 2 3 2014b 2005 2014b 2000 1 2 1962 5 1 3 2 3 4 5 50 2012

More information

公務員倫理問題への新アプローチ

公務員倫理問題への新アプローチ OECD CPI CPI CPI CPI CPI CPI / GDP / / / /.............................. Transparency International Corruption Perception Index CPI CPI 30 25 20 15 10 5 0 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

More information

Bearden, W. O. and Rose, R. (1990), "Attention to Social Comparison Information: An Individual Difference Factor Affecting Consumer Conformity," Journal of Consumer Research, Vol.16, pp.461-471. Bettman,

More information

untitled

untitled 37 Adams 38 39.. 40 SESRA-S the Scale of the Egalitarian Sex Role Attitudes : SESRA SESRA SESRA 41 SESRA SESRA SESRA SESRA SESRAr.r.r. SESRA r.r.r=. 42 =. =. =. =. =. =. =. Adams & Jones, Johnson, Johnson,

More information

1 2 3

1 2 3 1 2 3 2. 3. 1 2 3 2. 2 3 4 5 1 2 3 4 2. 1 2 3 4 5 6 7 1. 2. 4. 1 2 5. 3 4 .5 52. 53 1.53 53 55 56 57 60 2.64 3.64 4.65 5.66 66 67 68 6.74. 75 1.75 75 75 76 77 78 2.80 80 80 80

More information

本邦株式市場の流動性に関する動学的考察―東京証券取引所のティック・データ分析―

本邦株式市場の流動性に関する動学的考察―東京証券取引所のティック・データ分析― tightnessdepth resiliency BIS Market Liquidity: Research Findings and Selected Policy Implications BISWorld Wide Web http://www.bis.org E-mail: jun.muranaga@boj.or.jp Muranaga and Shimizu O Hara Muranaga

More information

ブック 1.indb

ブック 1.indb Graduate School of Policy and Management, Doshisha University 1 日本の府省における政策評価の実践とアカウンタビリティ 概要 1. はじめに 2001 1 2007 1 2015a 2 2 2010 3 Bovens 2007: 184 2016: 1 2015b: 5 PPBS Planning Programming Budgeting

More information

物価指数の計測誤差と品質調整手法:わが国CPIからの教訓

物価指数の計測誤差と品質調整手法:わが国CPIからの教訓 CPICPI CPI CPI CPI CPI Economic Perspective Shiratsukaa Consumer Price IndexCPI CPI CPI CPI CPI Advisory Commission to Study the Consumer Price Index 1996Shiratsuka 1999bHoffmann 1998Cunningham 1996 Crawford

More information

☆論 王維 73~129/王維

☆論 王維 73~129/王維 74 75 Payne Payne : 76 Bourdieu Bourdieu Bourdieu a 77 a Bourdieu Throsby Throsby : Throsby : Throsby b 78 resources for tourists tourist resources 79 John Urry John Urry Foucault. M 80 Urry Urry 81 John

More information

Werwolf vârkolak mayse

Werwolf vârkolak mayse 1. 1.. Werwolf vârkolak mayse 1. 2 Savina Yannatou, CD Spring in Salonica. Sephardic Folk Songs CD CD Yasmin Levy, - YIVO S 2 2. 1 Hebräisch-orientalischer Melodienschatz. Abraham Zvi Idelsohn, - Hava

More information

Ł\”ƒ1PDFŠp

Ł\”ƒ1PDFŠp 73 88 Takeshi MIZUGUCHI This article investigates several studies, proposals and practices regarding environmental accounting and environmental information disclosure. Objects of the investigation include

More information

わが国のレポ市場について―理論的整理と実証分析―

わが国のレポ市場について―理論的整理と実証分析― GCGC SC GCSC SC SC E-mail: yasunari.inamura@boj.or.jp E-mail: naohiko.baba@boj.or.jp GC general collateralscspecial collateral Griffiths and Winters GCFF Jordan and JordanDuffie matched book GC GC SC DuffieKrishnamurthy

More information

文部科学省科学研究費補助金特定領域研究B

文部科学省科学研究費補助金特定領域研究B B 1 Micro Data Analysis on the Typical Diseases 2 2001 3 ( ) By Hippocrates,,, pp. 1017-1018. 1. 1 B ( ) Dr. Theodore Hitiris (The University of York) ( ) ( ) ( ) ( ) ( ) ( ) ( ) 2 Correspondence to: e-mail;

More information

02_加藤氏_4.indd

02_加藤氏_4.indd 55 2014 Shields 2012 37 1996 24 2001 147 149 1 1996 72 2 1 2004 69 71 2 Shields 2012 42 2004 120 1986 9 12 2003 297 298 1986 3 4 2013, 1977 32010 211 214 4 2010 203 1977 214 215 Hunt, 1941, p. 396 5 2010

More information

Future like ours FLO Don Marquis, Why AborBon is Immoral, The Journal of Philosophy, vol.86,

Future like ours FLO Don Marquis, Why AborBon is Immoral, The Journal of Philosophy, vol.86, eguchi@kyoto wu.ac.jp Future like ours FLO Don Marquis, Why AborBon is Immoral, The Journal of Philosophy, vol.86, 1989. 1. 2. 3. (1) the best secular argument against aborbon (person) (2) FLO (Cudd 1990)

More information

教育における構成主義

教育における構成主義 Abstract The idea of constructivism now pervades the educational literature. Constructivism implies that knowledge is always knowledge that a person constructs. It stresses the need to encourage greater

More information

戦間期日本企業の資金調達、資本コスト、資本構成:最適資本構成理論からみた1930年代における企業財務

戦間期日本企業の資金調達、資本コスト、資本構成:最適資本構成理論からみた1930年代における企業財務 1930 Modigliani and Miller [1958] 170 1930 2008 7 16 I E-mail: takashi.nanjou@boj.or.jp E-mail: cc00881@srv.cc.hit-u.ac.jp //2009.7 81 1. 1 2 M&A 3 4 1965 1969 1995 1995 1993 1 2008 2008 1985 2006 10 ROA

More information

公的機関が関与した企業再生支援

公的機関が関与した企業再生支援 14 56 2004.10 corporate control right debt overhang 4, 1998, p.253., p.263., 2000, p.44. 2004.10 57 DES DDS DES DDS 10 11 Hold out, 2000, pp.215-226, p.44. N 1265, 2004.4.1, pp.25-26. Coase theorem Ronald

More information

EU 1) EU NATO EU 2) 3) Bridge 4) EU

EU 1) EU NATO EU 2) 3) Bridge 4) EU EU EU EU 1) EU NATO EU 2) 3) Bridge 4) EU 1) Olivier Roy (de.), TURKEY TODAY A Enropean country?, London, Anthem Press, 2004, p.1. 2) I bid., p.2. 3) I bid., p.5. 4) I bid., p.4. 1) 2) Republic of Turkey

More information

YUHO

YUHO -1- -2- -3- -4- -5- -6- -7- -8- -9- -10- -11- -12- -13- -14- -15- -16- -17- -18- -19- -20- -21- -22- -23- -24- -25- -26- -27- -28- -29- -30- -31- -32- -33- -34- -35- -36- -37- -38- -39- -40- -41- -42-

More information

The Empirical Study on New Product Concept of the Dish Washer Abstract

The Empirical Study on New Product Concept of the Dish Washer Abstract The Empirical Study on New Product Concept of the Dish Washer Abstract t t Cluster Analysis For Applications International Conference on Quality 96 in Yokohama Clustering Algorithms

More information

ASBJ FAS IAS FAS IAS FAS para acquisitionconstructionor development andor the normal operation of a longlivedasset legalobligationsassociated withther

ASBJ FAS IAS FAS IAS FAS para acquisitionconstructionor development andor the normal operation of a longlivedasset legalobligationsassociated withther 資産除去債務に関する会計基準 の問題点 資産除去債務会計の国際比較 Accounting StandardsBoardofJapanASBJ InternationalAccountingStandards CommitteeIASC IAS internationalconvergence IASC InternationalAccountingStandards BoardIASB InternationalFinancial

More information

Historical Disaster Studies in Kyoto No.

Historical Disaster Studies in Kyoto No. Historical Disaster Studies in Kyoto No. Historical Disaster Studies in Kyoto No. Historical Disaster Studies in Kyoto No. Historical Disaster Studies in Kyoto No. Historical Disaster Studies in Kyoto

More information

Kobe University Repository : Kernel タイトル Title 著者 Author(s) 掲載誌 巻号 ページ Citation 刊行日 Issue date 資源タイプ Resource Type 版区分 Resource Version 権利 Rights DOI コストマネジメント行動とその影響要因 : 物流コスト調査データによる経験的分析 (Cost Management

More information