著者

藤間 真 Makoto TOHMA 桃山学院大学経営学部

出版者

桃山学院大学総合研究所

雑誌

桃山学院大学環太平洋圏経営研究 = St. Andrew's University Pan-Pacific Business Review (ISSN:13455214)

巻号頁・発行日

no.9, pp.213-229, 2008-03-25

著者

野原 康弘 Yasuhiro Nohara 桃山学院大学経営学部

出版者

桃山学院大学総合研究所

雑誌

桃山学院大学キリスト教論集 = St. Andrew's University Journal of Christian Studies (ISSN:0286973X)

巻号頁・発行日

no.44, pp.1-42, 2009-02-20

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In UK, the death of Elizabeth II automatically should place her son Charles, Prince of Wales, on the throne. There should be no difficulty at all as to who inherits the crown; no civil strife between her children, Charles, Anne, Andrew and Edward. In the past, however, this peaceful state of crowning was not common, on the contrary, coronations often led to bloodshed; the first in succession to the throne did not always manage to mount the throne. When King Edward the Confessor died childless in 1066, a question, who should succeed the throne, occurred naturally. Edgar, who was the grandson of King Edmund, was one, Norwegian-Danish King Harald was also one, and Guillaume, the Duke of Normandy was another. Nevertheless Harold, the son of Earl Godwin, took a drastic measure: he had two services on the same day; King Edward's burial and his own coronation, which was extremely unusual even at that time, and which eventually aggravated the matter. The above three people appealed Harold's coronation. Edgar, however, was regarded too small to succeed the throne. King Harald from Norway invaded the north of England and occupied York temporarily but was finally defeated by newly crowned King Harold at the Battle of Stamford Bridge. Guillaume with a stronger claim against Harold was different from the two. He was waiting for the good time for a battle with Harold. Guillaume was born in 1027 at Falaise in Normandy, France, as an illegitimate child of the sixth Duke Robert of Normandy. King Edward's mother, Emma, was from Normandy, and Guillaume and King Edward were relatives. Guillaume made an invasion at Pevensey with a great fleet of warships in 1066. As is well-known, he completely beat King Harold's army at the Battle of Hastings. Nevertheless, it was more than two months before he crowned himself as William the Conqueror, King of England. This summer, I visited cities and towns in Normandy which were related to Guillaume, and also drove along the south-eastern coast of England. This means that I tried to follow the steps of Guillaume's conquest of England.

著者

長谷川 彰 Akira Hasegawa 桃山学院大学経営学部 St. Andrew's University

出版者

桃山学院大学経済経営学会

雑誌

桃山学院大学経済経営論集 = ST. ANDREW'S UNIVERSITY ECONOMIC AND BUSINESS REVIEW (ISSN:02869721)

巻号頁・発行日

vol.33, no.4, pp.29-54, 1992-03-01

著者

志保田 務/山田 忠彦 山田 忠彦 桃山学院大学経営学部/京都大学法学部図書室

出版者

桃山学院大学総合研究所

雑誌

桃山学院大学総合研究所紀要 = ST.ANDREW'S UNIVERSITY BULLETIN OF THE RESEARCH INSTITUTE (ISSN:1346048X)

巻号頁・発行日

vol.28, no.2, pp.123-147, 2002-12-20

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Ryunosuke Akutagawa (1892-1927), one of the major novelists in modern Japan, is also famous as an adapter who learned from other writers in the inside and the outside. His works are considered bookish. Therefore, we assumed that he read many writers' works in his day, and we tried to prove the causality and we attempted to show how these works affected his own writing. In this work we would show some materials of the above facts consisting on the records of "A bibliography of writers who were read by Ryunosuke Akutagawa, based on "Akutagawa Ryunosuke Zenshu", published by Iwanami Shoten, Tokyo, 1977-1978, 12 volumes". Each entry in this index has three items: the writer's name, the title of the work, and the date when Ryunosuke Akutagawa would have read the work. Entries are ordered according to the writer's name in the Westerner syllabary this index.

著者

野原 康弘 Yasuhiro Nohara 桃山学院大学経営学部

出版者

桃山学院大学総合研究所

雑誌

英米評論 = ENGLISH REVIEW (ISSN:09170200)

巻号頁・発行日

no.17, pp.49-78, 2002-12-20

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Traditionally people usually recognize adverbs by the commonest suffix -ly : absolutely, abruptly, absently, accurately, etc. There are many adverbs, however, which are not recognizable in this way : indeed, now, often, soon, etc. And there are also a lot of adjectives which have the same suffix -ly (which is called 'adjectival -ly'): brotherly, friendly, ugly, weekly, etc. And some adverbs have two forms, each of which has a different meaning : dear

著者

井上 敏 Satoshi Inoue 桃山学院大学経営学部

出版者

桃山学院大学総合研究所

雑誌

桃山学院大学総合研究所紀要 = ST.ANDREW'S UNIVERSITY BULLETIN OF THE RESEARCH INSTITUTE (ISSN:1346048X)

巻号頁・発行日

vol.34, no.3, pp.85-95, 2009-03-18

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Present Japan is confronted with a grave economic crisis. Museums are being forced to streamline their management under pressure from the economic situation affecting Japanese society overall. But the legal system for museums in Japan is not prepared for optimal management of museums. What is needed is an open discussion on implementing a new system under the concept of "intellectual freedom" in museums. This paper will examine this concept by looking at two key themes. One of these is Dr. Juzo Arai's theory of museum studies. The other is the legal case of the Museum of Modern Art, Toyama. In his theses, Dr. Arai emphasized the importance of selfgoverned organization by gakugeiin ( Japanese Curator) of local museums. This suggestion was indeed used as factual evidence in the legal case of the Museum of Modern Art, Toyama (1986). In Japan's present museum system, little attention is given to the opinions of gakugeiin, creating the need to organize independently from local governments. The concept of "intellectual freedom" in museums must be discussed as a first step toward revising the Museum Act in Japan.

著者

野原 康弘 Yasuhiro Nohara 桃山学院大学経営学部

雑誌

桃山学院大学キリスト教論集 = St. Andrew's University Journal of Christian Studies (ISSN:0286973X)

巻号頁・発行日

no.44, pp.1-42, 2009-02-20

---

In UK, the death of Elizabeth II automatically should place her son Charles, Prince of Wales, on the throne. There should be no difficulty at all as to who inherits the crown; no civil strife between her children, Charles, Anne, Andrew and Edward. In the past, however, this peaceful state of crowning was not common, on the contrary, coronations often led to bloodshed; the first in succession to the throne did not always manage to mount the throne. When King Edward the Confessor died childless in 1066, a question, who should succeed the throne, occurred naturally. Edgar, who was the grandson of King Edmund, was one, Norwegian-Danish King Harald was also one, and Guillaume, the Duke of Normandy was another. Nevertheless Harold, the son of Earl Godwin, took a drastic measure: he had two services on the same day; King Edward's burial and his own coronation, which was extremely unusual even at that time, and which eventually aggravated the matter. The above three people appealed Harold's coronation. Edgar, however, was regarded too small to succeed the throne. King Harald from Norway invaded the north of England and occupied York temporarily but was finally defeated by newly crowned King Harold at the Battle of Stamford Bridge. Guillaume with a stronger claim against Harold was different from the two. He was waiting for the good time for a battle with Harold. Guillaume was born in 1027 at Falaise in Normandy, France, as an illegitimate child of the sixth Duke Robert of Normandy. King Edward's mother, Emma, was from Normandy, and Guillaume and King Edward were relatives. Guillaume made an invasion at Pevensey with a great fleet of warships in 1066. As is well-known, he completely beat King Harold's army at the Battle of Hastings. Nevertheless, it was more than two months before he crowned himself as William the Conqueror, King of England. This summer, I visited cities and towns in Normandy which were related to Guillaume, and also drove along the south-eastern coast of England. This means that I tried to follow the steps of Guillaume's conquest of England.

著者

長谷川 彰 Akira Hasegawa 桃山学院大学経営学部 St. Andrew's University

雑誌

桃山学院大学経済経営論集 = ST. ANDREW'S UNIVERSITY ECONOMIC AND BUSINESS REVIEW (ISSN:02869721)

巻号頁・発行日

vol.33, no.4, pp.29-54, 1992-03-01

著者

村山 博 Hiroshi Murayama 桃山学院大学経営学部

出版者

桃山学院大学総合研究所

雑誌

桃山学院大学経済経営論集 = ST. ANDREW'S UNIVERSITY ECONOMIC AND BUSINESS REVIEW (ISSN:02869721)

巻号頁・発行日

vol.49, no.3, pp.1-37, 2007-11-20

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The old innovation was eliminating the products of the other companies from the market, spreading only the products of one's company widely, and raising the market share as much as possible. It was no longer a business goal to win the competition with the other companies after the information technology innovation. Then some companies are beginning to look for a new innovation or a business goal. That is the innovation that companies do not compete with the other companies but cooperates with the competitors in the market. The innovation consists of the competitor's bunches which harmonize both competition and accordance and can make new products and new technologies which we have never seen before. This innovation from the viewpoint of customers or markets differs from the old innovations greatly. The innovation will be indispensable in the internet community. This paper studies the innovation which cooperates with the other companies and considered the hybrid car of Toyota, the digital broadcasting of Disney, the development of the Linux software, etc. The following conclusions were reached. Vertical accordance" of this innovation carries out the synchronization of the three innovations, such as development, manufacturing, and distribution. And Horizontal accordance" of this innovation has the synergy by cooperative development and licensing with the other companies. We can call it the innovation of innovations. The local brands, merchandising rights, open source methods, cooperative research and cooperative development, licensing among other companies, the de facfo standards are the brand new innovations which cooperates with the other companies. Some companies of the specific community manufacture and sell using the same local brand. The accordance between companies by this local brand can acquire the large cost performance and the synergy which the only one company cannot acquire. It can be called the accordance innovation. The source code of the Linux software was opened to the entire world. Then, the developers connected with the Internet in the world have performed the development of the Linux software. As a result, the Linux software became such wonderful software that Microsoft is threatened. This open source method is the new accordance innovation in the internet community. This paper also studies the problems of the new innovations, such as the matter on which researchers escape from the development, the matter on which the competition stagnates, and the matter on which the standards monopolize the market.

著者

中田 信正 Nobumasa Nakata 桃山学院大学経営学部 St. Andrew's University

出版者

桃山学院大学経済経営学会

雑誌

桃山学院大学経済経営論集 = ST. ANDREW'S UNIVERSITY ECONOMIC AND BUSINESS REVIEW (ISSN:02869721)

巻号頁・発行日

vol.33, no.4, pp.319-355, 1992-03-01

著者

藤間 真 志保田 務 谷本 達哉 西岡 清統 Makoto Toma Tsutomu Shihota Tatsuya Tanimoto Kiyonori Nishioka 桃山学院大学経済学部 桃山学院大学経営学部 羽衣国際大学・羽衣学園短期大学 大阪市立大学大学院創造都市研究科

雑誌

桃山学院大学人間科学 = HUMAN SCIENCES REVIEW, St. Andrew's University (ISSN:09170227)

巻号頁・発行日

no.28, pp.121-139, 2004-12-10

著者

高田 里惠子 Rieko Takada 桃山学院大学経営学部

出版者

桃山学院大学総合研究所

雑誌

桃山学院大学人間科学 = HUMAN SCIENCES REVIEW, St. Andrew's University (ISSN:09170227)

巻号頁・発行日

no.34, pp.61-85, 2007-12-07

著者

鈴木 幾多郎 Ikutaro Suzuki 桃山学院大学経営学部 St. Andrew's University

雑誌

桃山学院大学経済経営論集 = ST. ANDREW'S UNIVERSITY ECONOMIC AND BUSINESS REVIEW (ISSN:02869721)

巻号頁・発行日

vol.34, no.3, pp.249-284, 1992-09-01

著者

中田 信正 Nobumasa Nakata 桃山学院大学経営学部 St. Andrew's University

出版者

桃山学院大学経済経営学会

雑誌

桃山学院大学経済経営論集 = ST. ANDREW'S UNIVERSITY ECONOMIC AND BUSINESS REVIEW (ISSN:02869721)

巻号頁・発行日

vol.32, no.2, pp.119-152, 1990-07-01

著者

全 在紋 Jae-moon Chun 桃山学院大学経営学部

出版者

桃山学院大学総合研究所

雑誌

桃山学院大学経済経営論集 = ST. ANDREW'S UNIVERSITY ECONOMIC AND BUSINESS REVIEW (ISSN:02869721)

巻号頁・発行日

vol.44, no.3, pp.77-125, 2002-12-20

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The conclusions reached in this paper can be summarized as follows : (1) We should distinguish meta-language from object language. Our thoughts become confused and lost in a maze when the ranks of the language are confused, which is the problem that often arises when addressing linguistic significance in international accounting. In order to think clearly, the distinction between the meta-language for control (accounting standards) and that for description (language for standards and language for disclosure) must be made clear. All three meta-languages mentioned above can be designed as uniform language or as auxiliary language. (2) There is very little chance that each of the above three meta-languages will ever be transformed into a world-wide uniform language in accounting, as suggested by the failure of linguistic imperialism and the delay in the popularization of Esperanto. The meta-languages may become the international auxiliary language, at most, because language is not only a means of communication but is also at one with the culture (values) to which the language speakers belong. (3) Professor Ijiri points out that the effort to establish a world-wide uniform language should be much easier in accounting than in Esperanto because of the fundamental commonality of accounting as a language. According to him, this is because there is no difference in the fundamental structure of the recording in double-entry bookkeeping that has been adopted by most nations. However, an analysis of Ijiri's international accounting theory using Saussure's linguistics reveals that while his theory addresses the syntagmatic relation (double-entry bookkeeping) in accounting language, it does not give any consideration to the paradigmatic relation. (4) The significance of double-entry bookkeeping is overestimated not only by professor Ijiri but also by accountants in general. It is especially overestimated by many accounting researchers, both inside and outside Japan. Double-entry bookkeeping, without a doubt, is often considered one of the accounting postulates (the premises of accounting). Meanwhile, the significance of other accounting systems, such as single-entry bookkeeping, is seldom given any consideration. Both the double-entry and single-entry bookkeeping systems have merits and demerits. Nevertheless, a deep-rooted tendency to blindly advocate double-entry bookkeeping is prevalent among accountants. (5) Language is not merely a means of communication. More importantly, it determines human perception, thought, and behavior. According to Saussure's linguistics, accounting as the language of business holds not only a decisionmaking function but also an accountability function that strictly controls the perception, thought, and behavior of businessmen. However, the executive officers of the International Accounting Standards Board do not fully acknowledge this issue. (6) In recent years, accounting fraud has been severely punished in many developed countries. This fact can unmistakably be attributed to intercultural conflicts, or conflicts between the values of everyday language (benefit of the general public) and the values of accounting language (performance of the corporation). Such conflicts arise because the perception, thought, and behavior of the businessmen are strongly bound by the accounting language. In other words, corporate scandals will arise as long as there is an accounting system in the company, just as traffic accidents will occur as long as there are vehicles on the road. (7) Linguistic imperialism in International Accounting Standards (IAS) arises when companies try to seek comparability and at the same time reduce cost. We must resist such imperialism. We cannot expect IAS to be accepted as the only accounting system in all countries (IAS Only). Instead, IAS should be adopted as an additional accounting system (IAS Plus). In short, listed companies should make two kinds of financial statements, i.e., one for domestic and the other for international stakeholders, because additional costs are inevitable when companies compete in a borderless capital market. (8) Each country has its own accounting standards. The international consensus is that there needs to be common accounting standards that can be applied to companies worldwide. However, no company should be forced to adopt such common standards exclusively. After all, the effort to promote the harmonisation and convergence of various accounting standards could only benefit a selected few borderless companies. Furthermore, it is likely that such an effort would result in the diversification of accounting standards. In other words, the development of common standards may be equivalent to the creation of another new language (another new culture).