商学論叢 第62巻 第2号

Size: px
Start display at page:

Download "商学論叢 第62巻 第2号"

Transcription

1 Bank of America Corporation IT

2 SOX IPO 1) 2) 3) 1) Clark et al. Clark, Timothy, Astrid Dick, Beverly Hirtle, Kevin J. Stiroh, and Robard Williams, The Role of Retail Banking in the U.S. Banking Industry : Risk, Return, and Industry Structure, FRB NY, Economic Policy Review, December 2007, p.53. 2) Ibid., p.50. 3) Hirtle, Beverly and Christopher Metli, The Evolution of U.S. Bank Branch Networks : Growth, Consolidation, and Strategy, FRB NY, Current Issues in Economic and Finance, Vol.10, No.8, July 2004, p.2.

3 Bank of America Corporation 4) BankAmerica Bank of America Corporation Bank of America, NT & SA 5) 6) NY 7) BankAmerica 4) Citigroup JPMorgan Chase 1Citigroup, Inc JPMorgan Chase & Co Bank of America Corporation NationsBank BankAmerica 5) Merger Bank & Finance Manual 1974 BankAmerica 1979 Citicorp 6) 1904 Bank of Italy 1980 BankAmerica Hector, Gary, Breaking The Bank : The Decline of BankAmerica, BankAmerica Corporation 1968 Bank of America, NT & SA 7)

4 BankAmerica/Bank of America Corporation BoA NT&SA American Banker Merger Bank & Finance Manual BoA, NA American Banker NationsBank BoA, NA Call Report Merger Bank & Finance Manual American Banker Consolidated Reports of Condition and Income for A Bank With Domestic and Foreign Offices, Bank of America, N.A. 8) Security Pacific Corp. 9) BankAmerica Continental Bank Corporation Continental Chemical Bank of 8) ) Merger Bank & Finance Manual BankAmerica Valley Capital Corp. RTC Sunbelt Federal Savings H. F. Holdings, Inc.

5 America, FSB Robertson, Stephens & Company Group, LLC BankAmerica 10) BankAmerica NationsBank Corporation 11) NationsBank Barnett Banks Inc. Bank of America Corporation Bank of America FleetBoston Financial Corporation DC 12) 10) FRB ) NationsBank Corporation BankAmerica BankAmerica Form 10-K, BankAmerica Corporation, For the Fiscal Year Ended December 31, 1998, p Bank of America Corporation NationsBank 1997 Robertson Stephens Montgomery Securities BankAmerica NationsBank Robertson Stephens BankBoston Truell, Peter, BankBoston Deal Seen for BankAmerica Securities Unit, New York Times, Late Edition (East Coast), 29 May, ) Form 10-K, Bank of America, For 2004, pp DC 3

6 Works, Inc. MBNA Corp. FleetBoston Bank of America 13) MBNA Bank of America 14) BankAmerica Bank of America Security Pacific Security Pacific Continental NationsBank 15) FleetBoston 13) ) Bank of AmericaAmerican ExpressJPMorgan ChaseCitigroup Capital One /4 Bank of America Bank of America, Absorbing MBNA, Is No.1 in Credit Cards, New York Times, Late Edition (East Coast), 2 January, ) NationsBank, NA Bank of America, NA Bank of America, NT & SA Form 10-K, Bank of America, For 2000, p.72.

7 16) MBNA Citigroup JPMorgan Chase Bank of America Bank of America, NT & SA Bank of America 17) Security Pacific Continental NationsBank Bank of America, NA JPMorgan Chase Bank FleetBoston 16) FleetBoston Fleet 1997 Quick & Reilly Fleet BankBoston 1998 BankAmerica Robertson Stephens Tarquinio, J. Alex, Merger in New England : Robertson Stephens Unit CEO Sees Major Plus to Fleet Deal : Affiliation with Quick & Reilly, American Banker, 16 March, Bank of America 2004 Direct Access Financial Corp. 17) Citibank2 Chase9 Wells Fargo10 First National Bank of Chicago Top 300 U.S. Commercial Banks in Assets In Order of Assets December Compared with December , American Banker, 22 March, 1988.

8 Bank of America Federal Reserve Bulletin Profits and Balance Sheet Developments at U.S. Commercial Banks BHC Federal Reserve Bulletin Report on the Condition of the U.S. Banking Industry Merger Bank & Finance Manual American Banker Consolidated Reports of Condition and Income for A Bank With Domestic and Foreign Offices, Bank of America, N.A. Federal Reserve Bulletin Bank of America JPMorgan Chase BankOneBank of America FleetBoston 18) Citigroup Bank of America JPMorgan Chase Citigroup

9 Citigroup Bank of America Bank of America, USA Security Pacific Bank of America, NAArizona 19) Bank of America, USA NationsBank Fleet Bank FleetBoston Bank of America, USA MBNA FIA Card Services Bank of America Illinois Continental Bank Bank of America Texas Bank of America, Phoenix FRB Bank of America NW, NA Seafirst BankAmerica 18) National Information Center BHCPR Peer Reports 100 BHC Citigorup 2004 JPMorgan ChaseBank of America 1 Wells Fargo Wachovia 1 19) Bank of America National Information Center Insutitution Search 10-K

10 BankAkmerica Bank of America Bank of America NT&SA Bank of America, NA Charlotte NC Bank of America, NA USA FIA Card SVC NA Bank of America Illinois Chicago Bank of America Texas NA Irving Bank of America, Phoenix, Ariz. Bank of America NW, NA, Seattle Bank of America OR NA Bank of America Georgia NA Bank of America CA NA Fleet BK RI NA Bank of America RI NA American Banker Federal Reserve Large Commercial Banks American Banker Large Commercial BanksFederal Reserve Statistical Release

11

12 Nations Bank of America BankAmerica Nations 20) Bank of America California, NA Community Development Bank BankAmerica Nations Bank of America Corporation Bank One JPMorgan Chase Bank Bank of America 21) 20) Bank of America, Oregon, NA Bank of America Georgia, NA Bank of America Rhode Island, NA ) Merrill Lynch JPMorgan Chase 86.1 Avraham, Dafna, Patricia Selvaggi, and James Vickery, A Structural View of U.S. Bank Holding Companies, FRB NY, Economic Policy Review, July 2012, p.71.

13 BankAmerica Nations BankAmerica Bank of America BankAmerica 22) Bank of America Nations 22) Citicorp BankAmerica Bennett, Robert A., Loans in Latin America May Hurt U.S. Banks, New York Times, Late Edition (East Coast), 2 December, 1982.

14 BankAmerica/Bank of America Bank of America Corp. NationsBankAmericaBarnett Bank of America, NA Call Report Merger Bank & Finance Manual Consolidated Reports of Condition and Income for A Bank With Domestic and Foreign Offices, Bank of America, N.A.

15 BankAmerica/Bank of America BoA Corp. BoA Corp. BoA, NA Nations Citigroup JPMorgan Chase Bank of America 23) 24) BankAmerica 23) Citigroup 0.011JPMorgan Chase ) BankAmerica Bank of America Corporation Bank of America, NA 0

16 Nations 25) BankAmerica Bank of America FleetBoston MBNA 25)

17 BankAmerica/Bank of America BankAmerica Bank of America Bank of America Merger Bank & Finance Manual

18 BankAmerica Bank of America BankAmerica BankAmerica Bank of America

19 BankAmerica Bank of America BankAmerica Bank of America BankAmerica FFRP Bank of America

20 BankAmerica/Bank of America BankAmerica FFRP Bank of America FFRP

21 FFRP BankAmerica 26) 27) 26) 1997 Citicorp 57Chase 45 JP Morgan 11 27)

22 BankAmerica/Bank of America Bank of America FF BankAmerica 28) BankAmerica

23 28) / Brunner, Allan D. and William B. English, Profits and Balance Sheet Developments at U.S. Commercial Banks in 1992, Federal Reserve Bulletin, July 1993, p.649, p

24 BankAmerica BankAmerica Nations BankOne 29) BankAmerica JP Morgan Citicorp Chase Bank of America 30) FFRP FFRPCP 29) 1997 Nations 3 BankAmerica 5 BankOne Top 50 U.S. Bank Holding Companies, American Banker, 25 March, ) Nations

25 31) Bank of America CDS CLO 32) 31) ) Form 10-K, Bank of America, For 2003, p.32. Global Corporate and Investment Banking CDS CLO

26 Bank of America 33) 34) Bank of America Citigroup JPMorgan Chase Bank of America 33) Form 10-K, Bank of America, For 1999, p MBS Form 10-K, Bank of America, For 2001, p.50. Bank of America Form 10-K, Bank of America, For 2006, p ) Form 10-K, Bank of America, For 2001, p.47.

27 BankAmerica Bank of America Bank of America Bank of America, NT&SA BankAmerica Bank of America BankAmerica Bank of America 35) 35) 10-K Form 10-K, Bank of America, For 2001, p.50.

28 BankAmerica/Bank of America HFS Hled-for-Sale

29 FleetBoston MBNA 36) BankAmerica 36) Call Held-for-Sale

30 BankAmerica/Bank of America BankAmerica Bank of America 10-K consumer Bank of America, NA Merger Bank & Finance Manual Form 10-K, Bank of America Corporation Consolidated Reports of Condition and Income for A Bank With Domestic and Foreign Offices, Bank of America, N.A. 37)

31 Bank of America 37)

32 BankAmerica Bank of America BankAmerica BankAmerica 38) 38) Hector 1984 Hector,

33 BankAmerica BankAmerica/Bank of America Bank of America Corporation BankAmerica 39)

34 Bank of America, NA BankAmerica loans for purchasing or carrying serurities Bank of America Corporation 10-K Bank of America, NA Bank of America FleetBostonMBNA 39) 1995 BankAmerica Coleman U.S. House, hearings before the Committee on Banking and Financial Services, House of Representatives, Financial Services Competitiveness Act of 1995, Glass-Steagall reform, and related issues, Part 4, 104th Cong., 1st sess., p.57.

35 Bank of America MBNA MBNA Bank of America USA 40) 40) 10-K Form 10-K, Bank of America, For 2004, p.21.

36 Bank of America ALM 41) Bank of America ALM 42) ALM 41) ALM Form 10-K, Bank of America, For 2006, p ) Form 10-K, Bank of America, For 1999, p.20, 2000, p.26, 2002, p.33, 2003, p.47.

37 BankAmerica Security Pacific Bank of America BankAmerica MBNA

38 BankAmerica/Bank of America

39 BankAmerica Bank of America Corp. Bank of America, NA

40 43) BankAmerica Security Pacific Merger Bank & Finance Manual Bank of America NationsBank BankAmerica 44) BankAmerica 43) 1987 Charles Schwab 44) BankAmerica Barnett

41 45) Bank of America 46) 47) Bank of America 45) Coleman U.S. House, op. cit., p ) BA L/C Form 10-K, Bank of America, For 2000, p ) 2002 Form 10-K, Bank of America, For 2002, p

42 Bank of America 48) Bank of America 49) BankAmerica Bank of America 50) 48) 55 49) Citigroup Smith Barney 29 Primerica 3 JPMorgan Chase ) Form 10-K, Bank of America, For 2005, p.27.

43 51) 52) MBNA 53) 51) 2004 Form 10-K, Bank of America, For 2004, p ) SFAS156 Form 10-K, Bank of America, For 2006, p ) Form 10-K, Bank of America, For 2001, p.47.

44 Bank of America BankAmerica NationsBank Bank of America Merrill Lynch Citigroup Salomon JPMorgan Chase JP Morgan 54) Bank of America Bank of America 54) JP Morgan 2

45 CDS CLO ALM Bank of America Bank of America Citigroup JPMorgan Chase Bank of America Merrill Lynch

46 55) 55) 1990 Hansell RAROC Hansell, Saul, Revenge of the banks, Institutional Investor, January 1990, pp.5255.

商学論叢 第62巻 第1号

商学論叢 第62巻 第1号 JPMorgan Chase & Co. JPMorgan Chase & Co. 1) 1) Citigroup 1 Citigroup, Inc. 61 4 2017 3 JPMorgan Chase & Co. Chemical Banking Corp. Manufacturers Hanover Corp. The Chase Manhattan Corp. The Chase Manhattan

More information

PDFŠpŒ{Ł¶

PDFŠpŒ{Ł¶ Shinkin Central Bank Monthly Review 2003.12 hinkin Central Bank Monthly Review 200312 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 Community Banker 24 25 26 27 28 29 30 31 32 33 34 35 36

More information

米国における金融・資本市場改革の展開

米国における金融・資本市場改革の展開 1980 DIDMCA 1982 1994 20 & 1989 FIRREA 1991 FDICIA 1999 11 12 Gramm-Leach- Bliley Act P.L.106-102, 113 STAT.1338 1933 Glass-Steagall Act P.L. 73-66, 48 STAT. 162 66 1980 1981 1980 1990 & Savings and Loan

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

untitled

untitled L A - 5 8 SBIC 2005 12 ERISA Employee Retirement Income Security Act of 1974 L Leverage SBA LR Leverage Ratio SBA ME Management Expense PC Private Capital PD Participating Debenture PPA Prioritized Payment

More information

アジアの資本移動の変化に関するクラスター分析 アジア域内の証券投資活性化に向けて

アジアの資本移動の変化に関するクラスター分析 アジア域内の証券投資活性化に向けて * ** 199 1 1996-97 relation * ** Seoul conference China and Emerging Asia: Reorganizing the Global Economy? held by KIEP and Seoul National University 26 5 11-12 Hugh Patrick Yung-Chul Park 26 9 9-1 East

More information

野村資本市場研究所|米国のOTCデリバティブ規制改革-改革の全体像と課題-(PDF)

野村資本市場研究所|米国のOTCデリバティブ規制改革-改革の全体像と課題-(PDF) 2012 Winter OTC 1. OTC CDS 2. 2010 7 OTC 3. OTC 4. 5. 6. 7. OTC OTC OTC 2010 7 OTC 132 1 CFTC SEC IT OTC 2010 601 1 2 2000 OTC CDS OTC AIG CFTC SEC OTC OTC 1 2 OTC 800 700 600 500 400 OTC 800 700 600 500

More information

野村資本市場研究所|JOBS法の成立と米国IPO市場の今後の動向(PDF)

野村資本市場研究所|JOBS法の成立と米国IPO市場の今後の動向(PDF) JOBS IPO 1. IPO the Jumpstart Our Business Startups Act, JOBS 2012 4 5 JOBS IPO 2. Regulation 144A Emerging Growth CompaniesEGC 404(b) 3. EGC JOBS IPO JOBS 4. JOBS NASDAQ IPO JOBS JOBS IPO 125 2012 Autumn

More information

untitled

untitled Trade and Trade Finance in the 200809 Financial Crisis, IMF Working Paper WP/11/16., Understanding the Great Trade Collapse of 200809 and the Subsequent Trade Recovery, Economic Perspectives, 2Q/2011.

More information

8’¼‹ä127-141

8’¼‹ä127-141 - H.B. Lary Ilse Mintz - - - - - - - Aaa. %. % Baa. %. % Baa - Chase National Bank H. C. Taylor. % Annual Report of Board of Governors of the Federal Reserve System.(1933) 231 q Moody s - Aaa Aa A Baa.....

More information

01-._..

01-._.. Journal of the Faculty of Management and Information Systems, Prefectural University of Hiroshima 2014 No.6 pp.13 22 13 Unsponsored ADRs of Japanese Companies Traded in U.S. OTC Markets and Securities

More information

野村資本市場研究所|リバースモーゲージに求められる政府の役割-米国ホーム・エクイティ・コンバージョン・モーゲージ(HECM)誕生の経緯と意義-(PDF)

野村資本市場研究所|リバースモーゲージに求められる政府の役割-米国ホーム・エクイティ・コンバージョン・モーゲージ(HECM)誕生の経緯と意義-(PDF) HECM 1. FHA HECM 1970 FHA 1989 HECM 2. HECM GSE HECM 3. HECM 2011 10 2010 65 2,925 65 23.1 65 4 83 2012 Summer 1 1 2009 99 8,507 2 68 6,422 2009 55.3 2009 70 60 3,000 2009 7 1 2 ILO 1 84 2 3 4 3 4 85 2012

More information

46 RIM 2007 Vol.7 No HSBC WTO 2006

46 RIM 2007 Vol.7 No HSBC WTO 2006 19782006 200716.7 2006 2007 RIM 2007 Vol.7 No.27 45 46 RIM 2007 Vol.7 No.27 2003 HSBC 1978 2006 2007 WTO 2006 RIM 2007 Vol.7 No.27 47 2003 10 92 95 98 99 4,000 20032006 2003 225 AMC 150 joint -stock companies

More information

Association of South East Asian Nations: ASEAN ASEAN ASEAN ASEAN ASEAN ASEAN ASEAN

Association of South East Asian Nations: ASEAN ASEAN ASEAN ASEAN ASEAN ASEAN ASEAN Association of South East Asian Nations: ASEAN ASEAN ASEAN ASEAN ASEAN ASEAN ASEAN ASEAN ASEAN ASEAN ASEAN ASEAN ASEAN ASEAN Free Trade Agreement: FTA FTA ASEAN ASEAN ASEAN ASEAN The European Union: EU

More information

1920年代アメリカの新興製造業部門の独占利潤と内部資金

1920年代アメリカの新興製造業部門の独占利潤と内部資金 1920 1920 20 1920 1920 J.S.Bain 1 S.Hymer 2 S.Hymer J.S.Bain Hymer Bain Bain Bain 3 Bain Bain Bain 20 Hymer Bain Hymer Bain Bain 4 2, April 2002 Bain Bain first importance as a regulator of business activity

More information

平成12年度 対日直接投資増加の理由と日本経済にもたらす影響に関する調査 第3章-2 各論・金融業

平成12年度 対日直接投資増加の理由と日本経済にもたらす影響に関する調査 第3章-2 各論・金融業 -- (1) 1998 5080 98 200 3- - M&A 982000 88 3-- 2000 2 OUT-IN M&A 1998-2000 98 99 2000 88 23 27 38 27 6 12 9 0 0 0 0 10 2 3 5 4 1 0 3 ( ) 47 14 12 21 MARR 44 (2) 98 88 46 3- -3 46 22 Private Equity Fund

More information

第42巻第1号【論説】銀行経営研究序説

第42巻第1号【論説】銀行経営研究序説 42 1 2003 5 45 1 2 1 2 3 3 1 2 3 1) 10 2) 1) 19972 9 2) 46 42 1 3) 4) 1 5) 6) 7) 8) 3) 4) 1 5) 6) 7) 8) 47 9) 10) 11) 2 1 1997 12) 3 2 2 9) 95 97 98 10) 2002 11 11) 1997 2000 12) 19976 7 48 42 1 2 19971997

More information

untitled

untitled 2009 5 Financial Inclusion Reserve Bank of IndiaRBI Kempson Beck et al. Sarma and Pais 97 RaoRBI Sen ibid. Imperial Bank of India State Bank of India SBI SBI 98 Rao RBI RBI Panagariya ibid. Joshi RBI SBI

More information

年次報告書2008年3月期

年次報告書2008年3月期 Reliability in a Challenging Environment Creating Value for Clients Creating Value for Business Partners Creating Value for Society ORIX is generating medium- and long-term growth by enabling value creation

More information

アニュアルレポート2017

アニュアルレポート2017 035 Management Organization 036 IT 1 IoTIT 2001 IT 300 037 2017 6 21 1981 9 1983 4 1986 2 1996 1 1996 7 2005 10 Alibaba.com CorporationAlibaba Group Holding Limited, Director 2006 4 CEO 2007 6 CEO 2013

More information

冷戦後の戦略環境変化とクリントン政権

冷戦後の戦略環境変化とクリントン政権 1998 11 3558 1 21 2 1 Paul D. Wolfowitz, Clinton s First Year, Foreign Affairs, Vol. 73, No. 15 (January/February, 1994). 2 91 36 3 91 G-7 G-7 4 G-7 5 (primacy) 6 1949 1950 1962 10 71 89 11 91 12 3 James

More information

業績報告|ディスクロージャー│チューリッヒ|Business Report 2008 会社概要編

業績報告|ディスクロージャー│チューリッヒ|Business Report 2008 会社概要編 V ision Statement Contents 03 04 06 08 09 10 12 13 16 19 20 23 Greeting from Our CEO - Makoto Ozeki Zurich Insurance Company, Japan Branch Profile Zurich Financial Services Group Profile Financial Highlights

More information

Channel to Discovery Plan &

Channel to Discovery Plan & 2007 Channel to Discovery Plan & 3 2007 3 2008 1 1 2 6 8 2006 10 14 1 2 16 19 20 22 24 26 28 30 32 34 36 42 43 44 45 70 71 72 2000 10 1 2007 2 2007 2000 10 3 2010 M 2007 M 2010 1,000 2006 2006 M&A 102006

More information

中国引き締め策の対外的影響

中国引き締め策の対外的影響 ito@nli-research.co.jp 2 2003 2004 9.8 47.8 10.7 84.3 3 1 1 4 5 9.6 9.8 47.8 28.6 84 60.2 30.2 7.5 SARS 15.4 338.83 11.9 726.97 42.7 SARS 10.7 12.8 ( ) 10.9 16.1 1997 6 8.7 11.9 20.7 21.6 16.2 17 7 15.3

More information

5 I The Current Situation and Future Prospects of the North Korean Economy presented at the 2014 Korea Dialogue Conference on Strengthenin

5 I The Current Situation and Future Prospects of the North Korean Economy presented at the 2014 Korea Dialogue Conference on Strengthenin 5 I. 3 1 1990 2 The Current Situation and Future Prospects of the North Korean Economy presented at the 2014 Korea Dialogue Conference on Strengthening North Pacific Cooperation organized by the East-West

More information

2 2 3 4 5 5 6 10 14 17 18 18 20

2 2 3 4 5 5 6 10 14 17 18 18 20 1. 1990 2001 38 02 2. 90 3. 00 3 4. 02 5.5 3.6 2 5. 02 03 GDP 0 2 2 3 4 5 5 6 10 14 17 18 18 20 1930 50 81090 10 2001 38 2.2 2.301 7 02 3.603 5 3.5 FRB03 2 11 BS BS BS 90 1 Personal Income and Its Disposition

More information

野村資本市場研究所|SWF:行動規範の策定と最近の動向(PDF)

野村資本市場研究所|SWF:行動規範の策定と最近の動向(PDF) SWF 1. SWF SWF SWF 2. SWF SWF 26 IMF OECD 3. SWF IMF GIC SWF 4. SWF SWF SWF 5. SWF SWF CIC 6. SWF SWF SWF OECD IMF 145 2009 Winter Sovereign Wealth Fund SWF 2008 9 SWF 2007 2008 SWF 2008 SWF 2008 6 SWF

More information

大垣尚司  189‐214/189‐214

大垣尚司  189‐214/189‐214 GSE GSE (government sponsored entities) GSE RMBS GSE GSE GSE CRT GSE GNMA (Government National Mortgage Association) Fannie Mae Freddie MacGSE [government sponsored entities] (Federal Home Finance Agency,

More information

UFJ

UFJ UFJ UFJ () UFJ UFJ 2002 7 2 82 UFJ 2002 9 UFJ 2002 7 22 83 84 UFJ 1 2 3 4 1 2 16 15 14 90 6 5 2002 7 22 85 UFJ 1 2 DC 1 2 3 4 3 2 1 3 2 1 2 1 2002 7 22 UFJ 2002 7 22 CEO 188 2 7 2 UFJ UFJ p 86 p 18 1 2002

More information

ㅊㅪㅳã…

ã…Šã…ªã…³ã… G FF FBR p J K p FRB GM GNP GM GM UAW GM NY GM GM GM GM GM GM GM GM GM MBA p A B GM Q GM / / GM G TOPIX VUL V U OMB ISDA CDS the notional amount outstanding ISDA] CDS CDS CDS Over The Counter OTC FRB FRB

More information

Microsoft Word - 査読SP問題110510RR.doc

Microsoft Word - 査読SP問題110510RR.doc JAVCERM Journal [] 2 # 2011_01_Ronko 2010 1 4 2011 5 12 1 2 2 1999 National Bank of Keystone(Keystone), Pacific Thrift and Loan(PLT) FDIC CAMEAL 20 20 1 11 6 2.2 2000 Greenspan FRB 2000 IT IT Greenspan[2004]

More information

untitled

untitled 1 2 20 2005.1 2005.11 2007.12 3 2007.6 4 2006 31.2 6 4.2 9.6 2 3 17 1 29 EU 2 3 1 37 http://www.meti.go.jp/statistics/ tyo/kaigaizi/result/ 2 2004 1 85 15 35 5.25 2008 7 1 Wall Street Journal 2000 3680

More information

% OFHEO Office of Federal Housing Enterprise Oversight ODPM Office of the Deputy Prime Minister's INSEE (2004 ) PCEOECDE

% OFHEO Office of Federal Housing Enterprise Oversight ODPM Office of the Deputy Prime Minister's INSEE (2004 ) PCEOECDE GDP 7 OFHEO 2005 3 272.89 1980 100 12.0 5 55.3 3 2 1 1979 2004 2 6 2000 68 14.0% 12.0% 10.0% 90 2.75 2005 3.4 8.0% 1 6.0% 4.0% 30.3 2.0% DC 20 0.0% OFHEOHouse Price Index 1995 1996 1997 1998 1999 2000

More information

海保英孝111‐131/111‐131

海保英孝111‐131/111‐131 FFP FFP Aimia (2010, 2012) (Frequent Flyer Program, FFP) (spin-off) (ancillary business) FFP FFP 2012FFP FFP FFP FFP ANA JAL FFP FFP FFP FFP (Air Canada) FFP Aimia FFP FFP Amadeus Review of Ancillary Revenue

More information

行動経済学の金融教育への応用の重要性

行動経済学の金融教育への応用の重要性 * 2 2 2010 3 3 2011 4 Princeton University, FINRA Investor Education Foundation2007 5 4 6 ASIC2011a disengagement less-than-optimal choices 7 5 8 2011 9 2011 6 10 OECD2005 11 12 2010 7 13 20112010 14 Benartzi20102011

More information

CSIS 4 the Asia-Pacific, or the Indo-Pacific region Asia s Democratic Security Diamond 7 11 sea-faring democracies Lake Beijing

CSIS 4 the Asia-Pacific, or the Indo-Pacific region Asia s Democratic Security Diamond 7 11 sea-faring democracies Lake Beijing 1 nifty 2010 2012 3 4 2011 6 20 9 24 1 2 2. 2013 1 3 5 3 2-25- 1 2 23 CSIS 4 the Asia-Pacific, or the Indo-Pacific region 5 2 28 6 12 27 Asia s Democratic Security Diamond 7 11 sea-faring democracies Lake

More information

Special Excise Tax Corporate Excise Tax Kohler 1925, p. 8 Kohler 1925, p. 8. American Institute of Accountants : AIA Federal Reserve Board : FRB Unifo

Special Excise Tax Corporate Excise Tax Kohler 1925, p. 8 Kohler 1925, p. 8. American Institute of Accountants : AIA Federal Reserve Board : FRB Unifo Black 1966, p. vii Special Excise Tax Corporate Excise Tax Kohler 1925, p. 8 Kohler 1925, p. 8. American Institute of Accountants : AIA Federal Reserve Board : FRB Uniform Accounting AIA 1917 Price Waterhouse

More information

GNI GDP % % K % 3 NIES ,

GNI GDP % % K % 3 NIES , Onozawa Jun 1 GNI 1 2013 1 60 1 2 middle-income trap1 ADB 14 3 1996 1998 2003 5 10 2004 198010 9% 2000 4 5% ADB 4 2010NEM: New Economic Model 5 2015 6 6 2020 2020 2020 2000 No. 633 2014 7 8 16 1 2013 1

More information

経済原論

経済原論 4 4-1 1 2,000 4-2 GNP GNP: Gross National Products GDPGross Domestic Products 1 867,922 389,741 478,182 12,832 5,837 6,996 1,303 666 636 300,836 189,909 110,927 33,547 19,862 13,685 2,812 1,710 1,103 8,719

More information

年次報告書2008年3月期

年次報告書2008年3月期 2006 2007 2008... 97,683 123,328 131,139... 49,294 58,231 35,932... 1,629,877 1,861,403 1,965,200... 3.1 3.3 1.9 20083 12% 25% 20083 20 ORIX Corporation Annual Report 2008 2006 2007 2008... 130,775 146,966

More information

国際流動性に関する財政的側面について

国際流動性に関する財政的側面について IMF SDR IMF 2011 6 1 2 2011 E-mail: obstfeld@econ.berkeley.edu / /2011.10 35 1. 2007 2009 2 Goodhart [1999] 2010 11 2. 4 1970 IMF 1960 36 /2011.10 international reserve 1 D 35 1 D 35 1960 Eichengreen [2011]

More information

Bringing in of Nuclear Weapons to the Bonin Islands after their Reversion to Japan The Effect of The Act on Promotion of Women s Participation and Adv

Bringing in of Nuclear Weapons to the Bonin Islands after their Reversion to Japan The Effect of The Act on Promotion of Women s Participation and Adv Bringing in of Nuclear Weapons to the Bonin Islands after their Reversion to Japan The Effect of The Act on Promotion of Women s Participation and Advancement in the Workplace on Human Resource Management

More information

野村資本市場研究所|国際基準との調和も踏まえた米国SIFI規制(PDF)

野村資本市場研究所|国際基準との調和も踏まえた米国SIFI規制(PDF) SIFI 1. FRB 2011 12 20 500 FRB SIFI 500 FRB 2. SIFI FRB G-SIB 2016 LCR NSFR 3. SIFI 25 SIFI 10 2 SIFI 4. SIFI 83 2012 Winter FRB FRB 2011 12 20 1 SIFIFRB 2011 4 6 2012 165 (a) interconnected 500 bank holding

More information

7 9 IRGC: Islamic Revolutionary Guard Corps N

7 9 IRGC: Islamic Revolutionary Guard Corps N Nukii Mari 2015 7 14 P5 1 JCPOA: Joint Comprehensive Plan of Action 2016 1 17 2 26 1 2016 9 8 IAEA JCPOA 2017 1 1 2016 2016 2 26 10 5 10 2008 1997 2005 No. 656 2016 11 20 7 9 IRGC: Islamic Revolutionary

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

東アジアの企業統治と企業法制改革 扉.indd

東アジアの企業統治と企業法制改革 扉.indd IMF IMF IMF - - Organic Act IMF Letter of Intent IMF Corporate Debt Restructuring Advisory Committee CIDRAC Corporate Debt Restructuring Securities and Exchange Commission SEC Stock Exchange of Thailand

More information

2006

2006 2006 1 1 2. 3. 4. 4. 5. 6. 7 2 8. 9. 5 9. 9. 13. 15. 15. 16 3 20. 21. 21. 22. 23. 23. 23. 24 The Adam Room 17 1997 111 199 240 1 3 2006 1 . 3. 4. 4 1. 4 2. 4. 5 1. 5 2. 5 3. 5. 6 1. 6 2. 6 3. 6 1 6 2 6

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

-March Internal Revenue Service IRS Controlled Foreign Corporation, CFC Foreign Sales Corporation, FSC Interest Charge-Domestic International Sales Co

-March Internal Revenue Service IRS Controlled Foreign Corporation, CFC Foreign Sales Corporation, FSC Interest Charge-Domestic International Sales Co US CFC CFC CFC U.S. Department of Commerce, Bureau of Economic Analysis,, WTO -March Internal Revenue Service IRS Controlled Foreign Corporation, CFC Foreign Sales Corporation, FSC Interest Charge-Domestic

More information

デフレ不況下の金融政策をめぐる政治過程

デフレ不況下の金融政策をめぐる政治過程 1991 2003 GDP....................................... http://www.stat.go.jp/ http://www.boj.or.jp/ GDP http://www.esri.cao.go.jp/ GDP - - - inflation targeting Krugman a IS-LM liquidity trap Krugman b Krugman

More information

橡25渡辺航.PDF

橡25渡辺航.PDF 1 NPR 1 NPR 2 NPR 2 1 NPR 2 NPRG 3 1 2 1980 1992 12 National Performance Review NPR National Partnership for Reinventing Government NPRG NPR 1 NPR NPR NPR NPR NPR 25 477 2003 2 NPR NPR 1994 NPRG 3 NPR

More information

野村資本市場研究所|「財政の崖」回避をめぐる議論と米国地方債市場(PDF)

野村資本市場研究所|「財政の崖」回避をめぐる議論と米国地方債市場(PDF) 1. 1 2011 28% 2. 2012 12 3. 2013 1 2 4. 1 1 2013 1 2 2 1 2 Securities Industry and Financial Markets Association, Regulatory Fiscal cliff negotiation could affect the taxexemption, December 10 2012. Bloomberg,

More information

S&P500 S&P500 Short S&P 500 Fund ProShares UltraShort S&P500 ProShares Ultra S&P500 ProShares Direxion ProShares S&P500 SPDR S&P 500 ETF Vanguard S&P

S&P500 S&P500 Short S&P 500 Fund ProShares UltraShort S&P500 ProShares Ultra S&P500 ProShares Direxion ProShares S&P500 SPDR S&P 500 ETF Vanguard S&P S&P500 S&P500 Short S&P 500 Fund ProShares UltraShort S&P500 ProShares Ultra S&P500 ProShares Direxion ProShares S&P500 SPDR S&P 500 ETF Vanguard S&P 500 ETF ishares S&P 500 ETF SPDR S&P 500 ETF (SPY)

More information

Annual 2002 Report Financial Highlights 2002 2001 2000 2002 2,581,399 2,750,418 2,680,611 19,372 28,402 26,494 11,173 213 4.17 3.89 1.64 $ 0.031 907,150 979,695 889,220 6,807 4,030,596 4,232,011 4,172,459

More information

1. 2006 2 6 1980 90 2. 3. 10 4. FDIC 5 5. FDIC NY Tel 03-3201-0557 E-Mail takashi.enbutsu@mizuho-ri.co.jp atsushi.niigata@mizuhocbus.com 3 4 4 6 9 14 14 17 27 30 31 34 34 35 37 38 38 39 2006 2 1 00 FDIC

More information

SMBC Group Report 2018 CEO CEO SMBC Group Report 2018 1 SMBC 4 SMBC 6 7 ESG 10 SMBC 12 CEO 20 22 CFO 27 28 30 32 34 36 38 40 42 SMBC SMBC Group Report 2018 IIRC 2013 12 SMBC Group Report 2018 CSR 2017

More information

わが国証券市場、証券業界の戦後70年

わが国証券市場、証券業界の戦後70年 I 70 Kiyoshi Nikami / / 1 70 2 2 3 4 70 1 1987 1990 2 072 2015 winter / No.406 5 II 4 4 3 18 Loan Contractor 3 2011 6 391 2012 spring 70 073 4 4 originating Manager 4 M.H. 1965 6 1987 12 074 2015 winter

More information

B C OCR Diner s Club American Express Diner s Club American Express T&E Travel and Entertainment Bank Americard Master Charge Visa Master Card Diner s

B C OCR Diner s Club American Express Diner s Club American Express T&E Travel and Entertainment Bank Americard Master Charge Visa Master Card Diner s ATM ATM B C OCR Diner s Club American Express Diner s Club American Express T&E Travel and Entertainment Bank Americard Master Charge Visa Master Card Diner s Club American Express ATM Visa MasterCard

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

野村資本市場研究所|アジアの金融競争力(PDF)

野村資本市場研究所|アジアの金融競争力(PDF) 2013 Spring 1. GDP 3 26% 2. 3. 4. GDP 1 GDP 2000 25.4% 2012 10 IMF 1 GDP 28.7%GDP 10.7% 20.3% 2000 2012 10 2 3 2000 2012 4.2 5.4 2 2000 14% 2012 26% GDP 2012 30 10 32003 11 2013 Spring 100% 2 90% 80% 70%

More information

160_cov.indd

160_cov.indd 3 1 2 3 1. 2. 2.1 7 3 1996 welfare to work 2. 1 195 196 197 198 99 Autumn 7 No. 16 4. 3.5 3. 2.5 2. 1.5 1..5. 195 1952 1954 1956 1958 196 1962 1964 1966 1968 197 1972 1974 1976 1978 198 1982 1984 1986

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

2 Saddam Hussain 3 4 2002 75-76% 56% 20% 3 1993 4 2003 13 2

2 Saddam Hussain 3 4 2002 75-76% 56% 20% 3 1993  4 2003 13 2 W 2003 5 11 5 23 1 5 9 5 22 2 2001 9 11 1 2003 5 2 12 24 2 1483 1 2 Saddam Hussain 3 4 2002 75-76% 56% 20% 3 1993 http://www.jetro.org.tr/middleeast/special/riyadh_arabjinmei.html 4 2003 13 2 5 6 ( Iraqi

More information

CFC BEPS CFC BEPS

CFC BEPS CFC BEPS 26 27 KPMG 1... 2 1... 2 2... 3 2... 5 1... 5 1 CFC... 5 2... 11 3 BEPS... 25 2... 28 1 CFC... 28 2... 31 3 BEPS... 36 1 1 1 1 1 53 OECD BEPS 2 1 2 2 1. 2. 3. (a) (b) F (c) (a) (b) (c) BEPS 4. KPMG KPMG

More information

国連安全保障理事会の拒否権―安保理改革問題に関連して―

国連安全保障理事会の拒否権―安保理改革問題に関連して― 2004 9 21 59 1 59 190 148 2 2003 3 2 15 3 2 1 1 4 24 1 39 41 42 5 5 5 5 1 59 2. 2004.10.4. 3 4 5 79 4,1980.10,pp.35-36. 1 27 6 15 9 9 5 7 (the

More information

2017年12月期 決算説明資料

2017年12月期 決算説明資料 FINANCIAL RESULTS FOR FISCAL YEAR 2017 TABLE OF CONTENTS 2 HIGHLIGHTS OF FISCAL YEAR 2017 3 OUTLOOK ON FISCAL YEAR 2017 4 CONSOLIDATED NET SALES 4.4% 6,000 5,728 5,981 5,000 4,000 3,000 2,000 1,000 3,830

More information

テロリズムの定義

テロリズムの定義 19 EU 2001 11 3000 2005 21 1 Gilbert Guillaume, "Terrorism and International Law", International & Comparative Law Quarterly, vol.53, part3 (July 2004), p.537. 38 2005.10 =terror terror terror 18 terror

More information

伝統的な経済学では、「消費は重要ではあるが、気にしなくてもよい」と考えられてきた

伝統的な経済学では、「消費は重要ではあるが、気にしなくてもよい」と考えられてきた 2005 1 2004 SARS 2003 IMF 2004 5.0 2004 4.1 0.9 30 2005 2004 2005 2005 2005 2004 2005 IMF 2005 4.3 2004 IMF 2004 2003 3.0 4.3 2003 2 2003 2004 IT 2005 IMF 2005 2004 3.5 IT 1995 10 2.8% 10 2 1 IT IT 2004

More information

アニュアルレポート2018

アニュアルレポート2018 ANNUAL REPORT 2018 Contents 001 009 110 001 a. 2017 3 31 2018 3 31 2018 3 31................................................................................ 8 2,183,102 3,334,650 $ 31,387,895...........................................................................

More information

南原

南原 The Foreign Trade and Navigation of the Port of Bangkok, The Foreign Trade and Navigation of the Kingdom of Siam, Annual Statement of the Foreign Trade and Navigation of the Kingdom of Siam The Foreign

More information

1 2 1

1 2 1 2005 3 1 24 48 54 66 http://www.dic.go.jp/) 1 2 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 3 20 21 22 23 1 46 1971 7 1 100 61 1,000 13 16 17 3 10.4 2 15 3.5 5.3 1.8 8.6 1 E-mail: nobusuke-tamaki@dic.go.jp)

More information

IMFの融資制度 : アイスランド、ウクライナ、ハンガリー、ラトビアのケースをもとにして

IMFの融資制度 : アイスランド、ウクライナ、ハンガリー、ラトビアのケースをもとにして Global Economy," Address to the Chicago Council on Foreign Relations, February 27. IMF -- IMF, 1997, "Thailand: Letter of Intent," November 25. IMF, 1997, "Indonesia: Letter of Intent," October 31. IMF,

More information

A Message From President 2

A Message From President 2 A Message From President 2 Top Information 3 Top Information 4 A View Point 5 Annual Report 2 Financial Highlight 7, 5, 12, 6, 5, 4, 3, 2, 1, 4, 3, 2, 1, 1, 8, 6, 4, 2, 6 5, 2, 8 4, 1,5 6 3, 2, 1, 1, 5

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

高齢化とマクロ投資比率―国際パネルデータを用いた分析―

高齢化とマクロ投資比率―国際パネルデータを用いた分析― 196 2017 * ** ** ** ** 160 2 2 JEL Classification Codes E21, E22, J11 Keywords * ESRI 28 ESRI 29 3 17 ESRI ** 115 196 Population Aging and Domestic Investment An Analysis Using International Panel Data

More information

untitled

untitled 1 2 JV 2. 1. JV 2. 2. JV 2. 3. 3 JV 3. 1. 3. 2. 4 Dagher 4. 1. 4. 2. 4. 3. 5 JV 5. 1. JV 5. 2. JV 6 joint venturejv 221 JV JV JV JV JV JV JV JV JV Dagher JV JV 222 JV 1 JV JV 2 JV JV JV JV JV 3 JV 4 JV

More information

野村資本市場研究所|拡大するタイの住宅金融(PDF)

野村資本市場研究所|拡大するタイの住宅金融(PDF) 2013 Spring 1. 81 2004 79 2008 2010 10 6,893 10 2011 1 2. 25 15 5 4,000 3. 2006 2001 6,875 2011 2 368 3 2011 6 3 GDP 2011 1943 3836 4. 2010 5 2 5,000 90 30 3 3 5. RMBS 126 2012 ASEAN IMF GDP 2001 1,155

More information

国際文化20号.indd

国際文化20号.indd 1 2 3 unauthorized immigrants 1 The Americano Dream 2 3 a b c d 1 2 2006 5 1 100 40 1 2005 12 2006 3 1990 19 20 21 2001 9 9 11 2004 1 F 2 U.S.Census Bureau 2000 199010 1130 3110 199057 20043424 19 20 1900-1910

More information

佐藤昌介の女子高等教育論 : 北海道帝国大学における女性の入学をめぐって

佐藤昌介の女子高等教育論 : 北海道帝国大学における女性の入学をめぐって Title 佐藤昌介の女子高等教育論 : 北海道帝国大学における女性の入学をめぐって Author(s) 山本, 美穂子 Citation 北海道大学大学文書館年報 = Annual Report of Hokkaido University Issue Date 2008-03-31 Doc URL http://hdl.handle.net/2115/32514 Type bulletin (article)

More information

米軍の変革と在日米軍の再編

米軍の変革と在日米軍の再編 2003 1 5 4 9 Unified Combatant Command 2 3 30 10 4 5 1 2001 1,757 925 832 18,217 5,449 12,768 13,392 6,584 6,808 18,212 2,712 15,500 51,578 6 10 1 1986 38 1,200 2003 11 6 57,300 The International Institute

More information

Microsoft Word - 08_O'Brien_J_最終.doc

Microsoft Word - 08_O'Brien_J_最終.doc 1942 6 2 1944 6 1943 2 2 1943 1943 / 109 1943 5 1 1941 12 7 4 1 1944 1 1 1 1942 5 8 1942 6 7 1942 9 15 1942 10 26 8 1942 12 1943 2 1943 4 1943 5 1943 8 1943 11 1943 11 1944 1 The United States Navy at

More information

( ( ( ( ( 2000 (% (% 5,458, ,296, ,427, ,349, ,050,446 8

( ( ( ( ( 2000 (% (% 5,458, ,296, ,427, ,349, ,050,446 8 ( 1 2004 10 10 2000 1990 1980 50 281,421,906 248,709,873 226,545,805 48 279,583,437 247,051,601 225,179,263 626,932 550,043 401,851 1,211,537 1,108,229 964,691 57,291 46,773 32,297 154,805 133,152 105,979

More information

74-2 岩間

74-2 岩間 128 74 2 21 3 128 134 Journal of the Japanese Association for Petroleum Technology Vol. 74, No. 2 March, 2009 pp. 128 134 Lecture * ** Received February 23, 2009 accepted February 26, 2009 The impact of

More information

8 BNP パリバ証券株式会社 BNP Paribas Securities (Japan) Limited 9 ドイツ証券株式会社 Deutsche Securities lnc. 10 ゴールドマン サックス証券株式会社 Goldman Sachs Japan Co., Ltd. ( 注 ) デ

8 BNP パリバ証券株式会社 BNP Paribas Securities (Japan) Limited 9 ドイツ証券株式会社 Deutsche Securities lnc. 10 ゴールドマン サックス証券株式会社 Goldman Sachs Japan Co., Ltd. ( 注 ) デ 報道発表 Press Release 平成 31 年 1 月 7 日財務省 January 7 2019 Ministry of Finance 国債の落札 応札順位 ( 平成 30 年 7 月 ~ 平成 30 年 12 月 ) League Table of JGB Market Special Participants (Primary Dealers) (July 2018 to December

More information

第2章 経済成長と所得分配: マレーシアの事例を中心に

第2章 経済成長と所得分配: マレーシアの事例を中心に 2006 1970 1990 U 1 GDP GDP GDP 1970 1 1969 5 13 5 13 New Economic Policy: NEP NEP 2 NEP 1971 1990 National Development Policy: NDP 1991 2000 Vision Development Policy: VDP 2001 2010 NEP NEP 1990 1980 1

More information

M&A / & 18 &

M&A / & 18 & 2005 1 23 2 24 6 26 8 9 10 M&A / 14 16 & 18 & 20 22 32 33 34 51 52 53 2000 10 3 2005 1 2010 1,000 2000 10 2001 8 M 2005 34 2010 1,000 45,000 37,005 40,091 30,000 22,654 15,000 14,346 0 1,351 2000 2001

More information

18 2 2016 2 5 6 Robert S. Ross 7 Charles L. Glaser 8 Susan Shirk 9 10 5 David Shambaugh, China Engages Asia: Reshaping the Regional Order Internationa

18 2 2016 2 5 6 Robert S. Ross 7 Charles L. Glaser 8 Susan Shirk 9 10 5 David Shambaugh, China Engages Asia: Reshaping the Regional Order Internationa revisionist power status quo power 1 Aaron Friedberg 2 John J. Mearsheimer 3 4 David Shambaugh 2005 1 Alastair Iain Johnston, Is China a Status Quo Power? International Security, vol. 27, no. 4, (Spring

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

米欧における認識中止に関する会計基準と開示規則の動向:リーマン・ブラザーズの「レポ105」を巡る対応を踏まえて

米欧における認識中止に関する会計基準と開示規則の動向:リーマン・ブラザーズの「レポ105」を巡る対応を踏まえて 105 105 105 105 IFRS 105 IFRS IFRS IFRS E-mail: tomohiro.shigemoto@boj.or.jp / /2011.8 73 1. 2008 9 15 1 11 11 2 AntonR.Valukas 3 United States Bankruptcy Court Southern District of New York [2010] 4 105

More information

1 CSR EU 2 CSR IT 5 CSR CRS OECD SA ISO CSR CSR 30 CSR 30 CSR 30 CSR 30 0

1 CSR EU 2 CSR IT 5 CSR CRS OECD SA ISO CSR CSR 30 CSR 30 CSR 30 CSR 30 0 1. Corporate Social Responsibility CSR 2. CSR CSR EU CSR 3. CSR IT 4. CSR Socially Responsible Investment SRI CSR CSR 5. SRI CSR SRI 12% CSR NGO SRI SRI CSR CSR 6. OCED SA8000 ISO CSR 7. CSR CSR CSR 1

More information

topics_040

topics_040 / / SWF Sovereign Wealth Fund Ease of Doing Business 1.0 0.4 7.9 9.7 Bank of Canada [2015] Monetary Policy Report, January 2015. Bank of England [2015] Inflation Report, February 2015. BIS [2015]

More information

Value Added Tax VAT Mirrlees, J. VAT The Mirrlees Review The Structure and Reform of Direct Taxation Report of a Committee chaired by Professor J. E. Meade Dimensions of Tax Design Mirrlees 2010 Tax by

More information

- March IMF IMF IMF ITO The General Agreement on Tariffs and Trade

- March IMF IMF IMF ITO The General Agreement on Tariffs and Trade M&A IMF IMF gold tranche - March IMF IMF IMF ITO The General Agreement on Tariffs and Trade IMF IMF IMF GATT OECD OECD BITs. - March. U I = I (r m, i, Z * r m i Z * (= Z / Z) I / r m > I / i < I / Z *

More information

情報化社会に関する全国調査中間報告書

情報化社会に関する全国調査中間報告書 12 1 1.1 1990 1995: 171 2 Blauner 1964=1971 2 3 United States Department of Labor 1965 1976 Kohn and Schooler 1983 1-2 JIS2001 JIS2002 Kohn and Schooler 1983 126 Kohn and Schooler 1983 3 United States

More information

text.dvi

text.dvi Abstract JP Morgan CreditMetrics (1) () (3) (4) 1 3 3 4 4 5 10 6 16 1 1 BIS 1 3 1 BIS 1 BIS 1 3 ALM (1) Value at Risk () (3) RAROC (Risk Ajusted Return On Capital) (4) 3 5 6 31 99% (= p ) ~x X Prf~x Xg

More information

AT A GLANCE INDIVIDUAL GROUP 63.72% 1, % At a Glance INSTITUTIONAL GROUP 34.26% % GLOBAL MARKETS GROUP 5.56% % 2

AT A GLANCE INDIVIDUAL GROUP 63.72% 1, % At a Glance INSTITUTIONAL GROUP 34.26% % GLOBAL MARKETS GROUP 5.56% % 2 214 At a Glance 32 36 38 4 42 43 31 AT A GLANCE INDIVIDUAL GROUP 63.72% 1,293 32.4% 226 214 At a Glance INSTITUTIONAL GROUP 34.26% 695 76.26% 532 32 GLOBAL MARKETS GROUP 5.56% 112 4.2% 28 3 1% 1,5 5 1,

More information

2015-12-24_MusoTaxNews2016_JP

2015-12-24_MusoTaxNews2016_JP PAGE 1 2015 SPECIAL EDITION Muso & Co. CERTIFIED PUBLIC ACCOUNTANTS Tax Updates 2015-2016 Fed 2015 Fed 2016 AGI $6 $2,500 $178,706 $6 $2,500 $268,063 $6 $2,500 $357,417 $6 $1,250 $178,706 CA 2015 $6,300

More information

14 Passion for the Best 214 Passion for the Best 214 Passion for the Best 214 212 Turnaround 213 Growth 214 Expansion I II 1 [] [] 1,2 [] 5% 1 2 1 197

14 Passion for the Best 214 Passion for the Best 214 Passion for the Best 214 212 Turnaround 213 Growth 214 Expansion I II 1 [] [] 1,2 [] 5% 1 2 1 197 13 14 Passion for the Best214 18 CEO 23 COO 24 At a Glance 26 28 3 32 33 214 14 Passion for the Best 214 Passion for the Best 214 Passion for the Best 214 212 Turnaround 213 Growth 214 Expansion I II 1

More information

JBA indd

JBA indd No.201 June 2005 NEWS Event CONTENTS EVENTS JBA NEWS 6/2005 1 Event 2 JBA NEWS 6/2005 Event Topic JBA NEWS 6/2005 3 JBA Members Part.2 4 JBA NEWS 6/2005 JBA NEWS 6/2005 5 6 JBA NEWS 6/2005 JBA NEWS 6/2005

More information