- 著者
- 珍田 章生 川崎 訓昭 長谷 祐 小田 滋晃
- 出版者
- 富民協会
- 雑誌
- 農林業問題研究 (ISSN:03888525)
- 巻号頁・発行日
- vol.48, no.1, pp.41-46, 2012-06-25
- 参考文献数
- 2
ワインは極めて農産物的特徴を有する加工品であるにもかかわらず,砂糖やデンプン等の工業的農産物加工食品と同様に製造原価で評価されるべきであると考えられている。ワイン原料用ブドウならびにワインの会計的評価方法の異同とその理由について考察する。考察により,ワイン加工会計とブドウ栽培会計が異なる会計方針を採用するケースが現実に存在し,対象とする財を取り巻く会計的な環境がより類似していないと同じ会計方針は取り得ないことが明らかとなった。
1 0 0 0 OA 牛肉消費に関する日米比較
1 0 0 0 OA 農業における人的資源開発に関するキャリア・サイクル論的研究
- 著者
- 本田 恭子 伊藤 浩正 小田 滋晃
- 出版者
- 富民協会
- 雑誌
- 農林業問題研究 (ISSN:03888525)
- 巻号頁・発行日
- vol.47, no.2, pp.185-193, 2011-09-25
This research aims to clarify the requirements of rural inhabitants in hilly and mountainous areas for newcomers from city areas. The result of the questionnaire survey conducted to the whole population of the K district in Iga-city, Mie prefecture is as follows. 1) Elderly inhabitants showed a tendency to hope for newcomers, or in-migrants, to be more beneficial to them such as living long term, constructing or buying houses, and acting as a leader of the area. 2) "Adapting to the area" which had been indicated from previous researches as a key requirement for successful migration had two aspects:obtaining membership (being a member of the rural community) and assimilation (assimilating into the daily life of rural inhabitants), and those who stayed in the district longer (e. g. people engaged in agriculture and forestry or self-employed) are likely to place more importance on the latter. 3) Inhabitants who were involved in agriculture (e. g. farmers) were more likely to expect the in-migrants to farm, but those uninvolved in agriculture (e. g. households that had consigned their farmland) had little interest in whether or not the in-migrants would farm.