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桃山学院大学経済経営論集の検索結果

もしかして: 桃山学院大学経済経営論集  桃山学院大学経済経営論集 英語 

マネジメント・コントロール・システムとしてのランク制報酬 : レバーズ・オブ・コントロールからの一考察 CiNiiでみる

著者名:
濵村 純平 

抄録:
This study focuses on a rank reward system used in the Japanese voiceactor/actress industry. We explore the differences between the traditionaland the rank reward systems from the perspective of the levers of control.Consequently, we suggest that the rank reward system may haveproperties of interactive control systems in the management of employees,while the traditional reward system is a diagnostic control system.

出版年月日:
2020-07 , 
巻:
62 , 
号:
1 , 
ページ:
47-63 , 
ISSN:
0286-9721

中国市場における日系食品企業の販売戦略に関する分析 : 日系H社の購買層戦略を事例として CiNiiでみる

著者名:
刘 博晗  大島 一二 

抄録:
With the rapid developed economy, China has changed from the worldʼsfactory to the market. The huge customer formed by the large populationis extremely attractive to any enterprise in the world, and same toJapanese companies. Japanese goods are very attractive in China becauseof their safety and quality. As a part of daily consumption, Japanese diethas appeal for health, safety and so on. As a result, the number of Japanesefood companies which sold in China is also on the rise. However, due to thelack of analysis of Chinaʼs consumption environment and purchasingactions, many Japanese catering companies have failed in Chinese market,and out.Food in China is not only a consumption, but a culture. Different agesand social backgrounds have different understanding, for food andconsumption concepts. Enterprises, by aiming at the people which areinterested in their own commodities to make relative price strategy isparticularly important.By the data of Chinese diet, this paper studies Chinese people whichhave enough desire to buy Japanese food or not, and their purchasingpower. After that, taking the specific operation of H company as anexample, To analyze the purchase of the population, what kind of planningand price strategy enterprise must be to have.Hope to play a reference role.

出版年月日:
2020-07 , 
巻:
62 , 
号:
1 , 
ページ:
31-46 , 
ISSN:
0286-9721

両大戦間期東京における輸出貿易の分析 CiNiiでみる

著者名:
見浪 知信 

抄録:
The purpose of this paper is to clarify the actual situation andcharacteristics of trade, especially exports, in Tokyo during the interwarperiod (late 1910s-1930s). During the interwar period, In Tokyo, Industrywas developed in its central and coastal areas, and exports expanded withchanging their items. This paper takes a quantitative look at Tokyo'sexport trade from trade surveys and other sources and analyzes thecharacteristics of Tokyo's export trade during the period throughcomparisons with other regions.Japan's exports during the interwar period showed an upward trend,except for the post-World War I period and the period of contractioncaused by the Great Depression. And the share of industrial products inexports increased from the mid-1920s. This paper examines the export ofsuch industrial products, focusing on Tokyo products. Much research hasbeen accumulated on the process of industrial development in Tokyoduring the interwar period. However, in contrast to these studies, it can besaid that the research has not progressed with respect to the export ofindustrial products. In terms of commodity distribution history, research onexports has not progressed. Many studies have focused on consumptionand domestic distribution within the Tokyo area, because of its size as aconsumption market. This paper examines the export of Tokyo products,which have received little attention in the past, and clarifies theircharacteristics.

出版年月日:
2020-07 , 
巻:
62 , 
号:
1 , 
ページ:
1-29 , 
ISSN:
0286-9721

山本順一教授研究業績目録 (谷口照三教授 退任記念号) CiNiiでみる

著者名:

抄録:

出版年月日:
2020-03 , 
巻:
61 , 
号:
4 , 
ページ:
397-410 , 
ISSN:
0286-9721

谷口照三教授研究業績目録 (谷口照三教授 退任記念号) CiNiiでみる

著者名:

抄録:

出版年月日:
2020-03 , 
巻:
61 , 
号:
4 , 
ページ:
381-393 , 
ISSN:
0286-9721

谷口照三教授略歴 (谷口照三教授 退任記念号) CiNiiでみる

著者名:

抄録:

出版年月日:
2020-03 , 
巻:
61 , 
号:
4 , 
ページ:
377-380 , 
ISSN:
0286-9721

不登校の教育倫理学序説 (谷口照三教授 退任記念号) CiNiiでみる

著者名:
伊藤 潔志 

抄録:

出版年月日:
2020-03 , 
巻:
61 , 
号:
4 , 
ページ:
331-341 , 
ISSN:
0286-9721

公立中学校運動部活動における生徒指導の意義に関する検討 : 中学校教師を対象とした質問紙調査研究結果を手がかりに (谷口照三教授 退任記念号) CiNiiでみる

著者名:
川口 厚 

抄録:
In previous research, there have been few empirical studies on thepositive significance of guidance and counseling in the extracurricular sportactivities of public junior high schools. Therefore, in this research Iconducted a questionnaire survey aimed at junior high school teachers, andanalyzed and considered the positive significance of guidance andcounseling in the extracurricular sport activities of public junior highschools. I made a scale and considered the problems and tasks thatteachers have in teaching during extracurricular sport activities. As aresult, compared with young teachers and veteran teachers, mid-careerteachers may have felt that it was difficult to prevent problem behavior bystudents in extracurricular sport activities and to harmonize their ownwork and life. I then made another scale and considered what junior highschool teachers think regarding the kind of student competence that wouldbe fostered through extracurricular sport activities. As a result, it wassuggested that young teachers who have practical experience inextracurricular sport activities may be aware of the positive significance ofguidance and counseling in extracurricular sport activities compared withyoung teachers without practical experience in extracurricular sportactivities.

出版年月日:
2020-03 , 
巻:
61 , 
号:
4 , 
ページ:
7-26 , 
ISSN:
0286-9721

書評 藤井聡著『MMTによる令和「新」経済論 現代貨幣理論の真実』 (谷口照三教授 退任記念号) CiNiiでみる

著者名:
金江 亮 

抄録:

出版年月日:
2020-03 , 
巻:
61 , 
号:
4 , 
ページ:
365-373 , 
ISSN:
0286-9721

トヨタの開発試作工場と外注先との統合化 : 1980年代のB社との直接調整 (谷口照三教授 退任記念号) CiNiiでみる

著者名:
信夫 千佳子 

抄録:

出版年月日:
2020-03 , 
巻:
61 , 
号:
4 , 
ページ:
353-364 , 
ISSN:
0286-9721

ヴェルナーと複式簿記 : 合理化ともうひとつの理解 (谷口照三教授 退任記念号) CiNiiでみる

著者名:
中村 恒彦 

抄録:

出版年月日:
2020-03 , 
巻:
61 , 
号:
4 , 
ページ:
343-352 , 
ISSN:
0286-9721

近代大阪の都市社会史研究における土地所有構造論 (谷口照三教授 退任記念号) CiNiiでみる

著者名:
島田 克彦 

抄録:

出版年月日:
2020-03 , 
巻:
61 , 
号:
4 , 
ページ:
313-330 , 
ISSN:
0286-9721

起業行為における戦略の選択 (谷口照三教授 退任記念号) CiNiiでみる

著者名:
関 浩成 

抄録:
When starting a business as an entrepreneur from now on, or as anintrepreneur of an existing company,various decisions are required fromtime to time. If the strategy is a guideline or a set of ideas that will guidethis judgment in a competitive environment where there are others of thesame type, the judgment is the process of selecting one of the existingstrategies. On this paper, I considered this selective judgment.First, in Chapter 1, if there are multiple persons who are responsible forvarious decisions and they should make selective judgments on the sameproblem, we confirm how to make one selective judgment. In the end, it isto confirm the meaning of the majority vote.In Chapter 2, I think the process of selecting the best strategy, assumingthat there is a person who can make selective decisions arbitrarily. It isconsidered from the three prisoner paradox and the Monty Hall paradox.Finally, in Chapter 3, I examines the extent to which the discussion sofar corresponds to the choice of strategy in actual entrepreneurship. And, Iwill present what is the meaning of the strategy in entrepreneurship.

出版年月日:
2020-03 , 
巻:
61 , 
号:
4 , 
ページ:
273-312 , 
ISSN:
0286-9721

複式簿記の誕生(新説) : 構造主義会計言語論から (谷口照三教授 退任記念号) CiNiiでみる

著者名:
全 在紋 

抄録:
The conclusions reached in this paper are summarized as follows:(1)Many limited companies had grown sharply in the background of theindustrial revolution of the 18 th century.In addition, in order to calculateprofit and loss,they had taken on the heavy task of inclusion of fixed assetcosts, i.e., depreciation expenses. At the same time, companies that wantedto avoid such a task as much as possible also appeared. There was theemergence of the heavy task of depreciation expenses in the name changefrom "Italian style(or Venetian style)bookkeeping" to "double entrybookkeeping". At the same time, the accounting words "single entrybookkeeping" also appeared in parallel with it.(2)In our opinion, it is "single" with "double" and "double" with "single".As in the relationship between "right" and "left", the relationship between"upper" and "lower", the relationship among "medium," "large", and "small"in the everyday language, the meaning of words are all relative(differential).There is no recognition without words.(3)There is no "asset and liability view" without "revenue and expenseview" and there is no "revenue and expense view" without "asset andliability view". According to this logic, "double entry bookkeeping" is thethesis, with "single entry bookkeeping" as the antithesis. This is theviewpoint in the structuralism theory of accounting as language. Likewise,there are many other similar cases in accounting terms. For example,"periodical accounting of profit and loss" is the thesis,with "lot accounting ofprofit and loss" as the antithesis. "Accrual basis" is the thesis, with "cashbasis" as the antithesis. "Principles based" is the thesis, with "rules based"as the antithesis. And so on.(4)In daily life, when existing words and new words were born, all ofthem were just rhetoric(metaphor)at the beginning. Because the outsideworld when not having words is like chaos as Umezu et al pointed out."Materialistic accounting theory(materialistische Kontentheorie)" is thethesis, with " personalistic accounting theory ( personalistischeKontentheorie)" as the antithesis. Therefore, materialistic accounting theorythat is seen only in physical distribution as the correct mapping about theoutside world of chaos is a legitimate settlement against personalisticaccounting theory. If materialistic accounting theory criticizes personalisticaccounting theory as "personification theory", it will conversely lead to anticriticismthat is "materialization theory"

出版年月日:
2020-03 , 
巻:
61 , 
号:
4 , 
ページ:
225-271 , 
ISSN:
0286-9721

商店街における再々開発の困難性 : 和泉市の防災建築街区造成事業を事例として (谷口照三教授 退任記念号) CiNiiでみる

著者名:
角谷 嘉則 

抄録:
This article presents a case study of the 'Disaster Prevention Complex'in Izumi City. In connection to this, it examines two main points. First, itmaps changes in commercial agglomeration following initial urbanredevelopment, by tracking the changing demographics in Izumi City overtime. Second, it examines endogenous and exogenous factors that preventre-redevelopment of the Izumi-Fuchu-Ekimae shopping district.The Izumi City administration purchased a factory site and completedthe Disaster Prevention Complex in 1965. As a result, in the area aroundIzumi Fuchu railway station, the number of businesses increased by morethan 100 units, with a percentage of retail shops in excess of 60% in total. Inaddition, the shopping district association played an active role, increasingthe attractiveness of the commercial complex. However, retail shops begundeclining significantly since the 1980s, whereas restaurants and serviceestablishments increased. While the town centre population had beendeclining since the 1970s, it begun increasing again in the 2000s; Izumi Cityhas experienced a doughnut effect, followed by a return towards the urbanarea, similar to that witnessed in the city of Osaka.The article identifies three endogenous factors that hinder reredevelopmentof this shopping district. The first is a complicated legalsituation, due to the real estate owner having relinquished management ofthe complex, which is leased to a tenant. Additionally, the increasingnumber of non-members to the shopping district organisation jeopardisescontinuity in the latter's operations. The second factor is the increase inthe number of restaurants and service establishments. As a result, it issubmitted that the character of the area might have shifted towardsneighbourhood trade. The third factor is the high cost of re-redevelopment:real estate owners are more drawn to stable rental income than to the riskof incurring large debts. The situation is also made more complex by thepresence of many small real estate owners.An exogenous obstacle to re-redevelopment is the intensification ofcompetition from private companies. The commercial complex aroundIzumi Fuchu railway station expanded during the 1960s and the 1970s.However, starting in the 1980s, shopping centres were developed aroundIzumi Fuchu train station and, since 1995, shopping malls and largespecialty stores also opened around Izumi Chuo railway station. In addition,starting in 2015, regional or super-regional shopping centres and specialtystores were established out of town. As a result, the commercial complexat Izumi Fuchu railway station has shrunk. In other words, it is highlylikely that suburban development has been a factor preventing further reredevelopmentof this area.

出版年月日:
2020-03 , 
巻:
61 , 
号:
4 , 
ページ:
191-224 , 
ISSN:
0286-9721

グローバル・バンクの動向と新たな金融リスク (谷口照三教授 退任記念号) CiNiiでみる

著者名:
中野 瑞彦 

抄録:
Eleven years has passed after the Lehman Shock in September 2008.During the period central banks in developed countries adopted monetaryeasing policy in order to secure financial stability and prevent furtherdecline of economies. At last European Central bank and Bank of Japanlaunched negative interest rate policy. But no exit from the extraordinarymonetary policy has yet been found. Business performance of banks wereheavily damaged due to byproduct of the monetary policy. Activities ofglobal banks have been sluggish.In this paper recent performance of global banks in US, Europe andJapan are surveyed and their cross-border transactions are analyzed withfocusing Japanese mega banks' enhancement in Asian and the pacificmarket.

出版年月日:
2020-03 , 
巻:
61 , 
号:
4 , 
ページ:
167-189 , 
ISSN:
0286-9721

金融リテラシーの向上がもたらす金融政策および金融システムへの効果 (谷口照三教授 退任記念号) CiNiiでみる

著者名:
北野 友士 

抄録:
Recently, financial education is being encouraged in Japan. However inother countries, various types of educational programs for financial literacyhave been developed for some time now. For example, the Bank ofEngland has been making efforts for improving communication strategiesregarding public financial literacy. On the other hand, the OECD or WorldBank has recognized the importance of financial literacy amongst SMEs'managers. Thus, this paper examines the effect of improvement of personalfinancial literacy on monetary policy, and the relationship between themanagers' financial literacy and the SMEs' performance.The author has conducted two types of research. One is a questionnairefor 627 students from 5 universities. The questionnaire consists of afinancial literacy survey and questions about expectations on economy andinflation in the near future. According to the research, the improvement ofpersonal financial literacy could encourage the public to understand theBank of Japan's view of future economy and inflation. In addition, simplifiedillustrations like the BOE's "visual summary" could help financially illiteratepeople understand the BOJ's views and policy.The other one is a survey for 3,000 managers of SMEs about theirfinancial literacy and business performance. Based on this survey, themanagers who maintain and understand positive capital ratio or have amedium range management plan, tend to run their business well.Understanding the capital ratio or making their management plan relatesto financial literacy. In addition, respondents who have joined seminars forentrepreneurs tend to be interested in their capital ratio and mediumrange management plan. In other words, financial training programs forthe SME managers would indeed improve their performance.The conclusion is that the improvement of individual or managers'financial literary could have positive effects on monetary policy andfinancial systems. However, the potential of the effect of financial educationmay have been demonstrated by following research.

出版年月日:
2020-03 , 
巻:
61 , 
号:
4 , 
ページ:
141-166 , 
ISSN:
0286-9721

中国における日系健康食品メーカーの販売戦略 (谷口照三教授 退任記念号) CiNiiでみる

著者名:
金子 あき子  大島 一二 

抄録:
This paper focuses on "A" company's sales strategies in China. Thiscompany, founded in Shanghai in 2003, produces health food in China. Acompany's parent company has built its own sales system in Japan, and Acompany sells products in the Chinese market using its own sales system.For example, the organization creation method in Japan was formalizedin the countries where it has advanced in the past, and brought directly toChina. At present, A company has 35 branches, but the organization of thebranches is all the same according to this method. The employees of Acompany deliver their products to retailers using their own cars anddisplay them on shelves. In addition, salespersons of A company deliver theproducts directly to the consumers. In this way, the employees andsalespersons of A company are able to explain the effects of the productsand deeply acquire sales channels. A company selects and sells retail storesthat are profitable. A company has been conducting public relationsactivities in the academic field. This has led to a significant increase in theA company's name recognition, and has succeeded in raising the bargainingpower with retailers.

出版年月日:
2020-03 , 
巻:
61 , 
号:
4 , 
ページ:
127-139 , 
ISSN:
0286-9721

CSRを重視する企業における戦略的振替価格設定 (谷口照三教授 退任記念号) CiNiiでみる

著者名:
濵村 純平 

抄録:
This study analyzes the optimal level of internal transfer price in productmarket competition when CEOs consider corporate social responsibility(CSR). While strategic transfer pricing is investigated in managementaccounting research, economic research explores optimal strategies offirms that emphasize CSR in product market competition. This studyapplies this CSR model to strategic transfer pricing research anddemonstrates the optimal level of internal transfer price in product market competition.

出版年月日:
2020-03 , 
巻:
61 , 
号:
4 , 
ページ:
105-125 , 
ISSN:
0286-9721

この国の公共図書館とそのレファレンスサービスのゆがみ : 現場からの照会に応えるとともに,これまで感じていたこと (谷口照三教授 退任記念号) CiNiiでみる

著者名:
山本 順一 

抄録:
As a whole, Japanese society has queer feelings about 'privacy' andpersonal information. The author shows an example, where publiclibrarians in this country should provide reference services utilizing phonebooks to customers. Some librarians say 'We don't have phone books in ourLibrary'. But, in fact they have. Behind the situation, there have been lotsof 'It's me, send money' scams these days in Japan. The scammers used tomake a good use of telephone books. Government entities and NTTcorporations have even gone to recommend telephone users to get off theirnames and phone numbers from phone books. Japanese library world inpart seems to have difficulty in treating phone books.As to reference services in public libraries, the author has a long-heldmystery about the practices of Japanese librarians. That is unanswerablereference questions handed out from customers, which most of librarytextbooks and library homepages declare.This paper is trying to respond to some of miracle wonders abovearound public librarianship nowadays in Japan.

出版年月日:
2020-03 , 
巻:
61 , 
号:
4 , 
ページ:
75-103 , 
ISSN:
0286-9721