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

小林 信彦 Nobuhiko Kobayashi 桃山学院大学文学部

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.29, no.3, pp.147-158, 2004-02-20

著者

小林 信彦 Nobuhiko Kobayashi 桃山学院大学文学部

出版者

桃山学院大学総合研究所

雑誌

国際文化論集 = INTERCULTURAL STUDIES (ISSN:09170219)

巻号頁・発行日

no.32, pp.41-65, 2005-06-15

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The Chinese, who favored the idea of physical rebirth, were disappointedwhen they found references to transmigration in Indian texts. They simply didnot wish their bodies to perish, and were indifferent about the continuity oftheir minds.In an Indian text entitled Bhaisajyagurusutra, it is said that someone's mindreturns [to the world] after staying in Hell for a while. Hsuan-chuang (玄奘)translated it as meaning someone's mind returing to his dead body. He convertedthe passage into a story of rebirth, and his translation was eagerly accepted by Chinese readers.

著者

片倉 穰 Minoru Katakura 桃山学院大学文学部(元)

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.38, pp.173-215, 2010-03-25

著者

蕗谷 硯児 Kenji FUKIYA 桃山学院大学経済学部

雑誌

国際文化論集 = INTERCULTURAL STUDIES (ISSN:09170219)

巻号頁・発行日

no.14, pp.101-141, 1996-09-30

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Dr. Tatsunosuke Ueda regarded the famous South Sea Bubble of 1720 as being as much a literary affair of the first magnitude as a social, economic and political affair. (T. Ueda. The South Sea Bubble in English Literature, Misuzu Shobo, Japan, 1995, p.42) From the same point of view, this article describes: 1) the historical background of the South Sea Bubble, 2) John Law and the Mississippi Bubble of 1720 (France), 3) the course and details of the South Sea Affair, 4) the catastrophe, crime and punishment of the authors of great mischief, 5) the South Sea Bubble and Sir Robert Walpole, 6) the news reports by Daniel Defoe (extracts quoted in the article of Dr. Ueda). From this analysis, we can understand that Japanese Heisei (financial and real estates) Bubble of the present time, is not an exceptional affair, but a very familiar and universal one.

著者

永水 裕子 Yuko Nagamizu 桃山学院大学法学部

出版者

桃山学院大学総合研究所

雑誌

桃山法学 = St. Andrew's University Law Review (ISSN:13481312)

巻号頁・発行日

no.15, pp.153-237, 2010-03-25

著者

谷口 勇 Isamu Taniguci 桃山学院大学文学部

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

pp.141-201, 1990-03-01

著者

山科 美和子 釣井 千恵 Miwako Yamashina Chie Tsurii 桃山学院大学兼任講師 桃山学院大学兼任講師

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.24, pp.237-260, 2010-03-19

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The purpose of this paper is to investigate how lexical processing skills relate to the reading ability of EFL learners. Our KAKEN research group (supported by a Grant-in-Aid for Scientific Research (C), No. 19520532, from 2007 to 2009) has developed the CELP Test, Computer-Based English Lexical Processing Test, to measure English learners' ability to process words. The results in the CELP Test provide us with data on accuracy (the number of correct answers), and processing speed (reaction times in seconds). The present study concerns the following questions : 1) Can the higher score in the CELP Test predict potential extensive readers ? 2) Will the score in the CELP Test improve through reading extensively ? 3) Do the learners who gained higher scores in the CELP test perform better in the fast reading task? Results may be summarized as follows : 1) There seemed to be no correlation between the pre-test score in the CELP Test and the number of words the subjects read. The higher score in the CELP Test could not predict potential extensive readers. 2) Comparing the pre-test score with the post-test score, there was not much gain in accuracy, but reaction times improved. The speed of lexical access was correlated with the number of words the subjects read. The results suggested that the more the subjects read, the more lexical access may improve. 3) We may be able to say that some learners with higher CELP Test scores might process sentences faster.

著者

鈴木 博信 Hakushin Suzuki 桃山学院大学名誉教授

出版者

桃山学院大学総合研究所

雑誌

桃山法学 = St. Andrew's University Law Review (ISSN:13481312)

巻号頁・発行日

no.15, pp.407-435, 2010-03-25

著者

小宮 京 Hitoshi Komiya 桃山学院大学法学部

雑誌

桃山法学 = St. Andrew's University Law Review (ISSN:13481312)

巻号頁・発行日

no.18, pp.1-39, 2011-10-25

著者

山川 偉也 Hideya Yamakawa 桃山学院大学法学部

出版者

桃山学院大学総合研究所

雑誌

国際文化論集 (ISSN:09170219)

巻号頁・発行日

no.39, pp.247-266, 2009-03

著者

桃山学院大学人文科学研究所キリスト教研究室 [編]

出版者

桃山学院大学人文科学研究所キリスト教研究室

巻号頁・発行日

1965

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

生瀬 克己 Katsumi Namase 桃山学院大学法学部

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.24, pp.197-218, 2003-01-30

著者

竹中 暉雄 Teruo Takenaka 桃山学院大学 St. Andrew's University

出版者

桃山学院大学総合研究所

雑誌

桃山学院大学人文科学研究 = THE JOURNAL OF HUMAN SCIENCES, St. Andrew's University (ISSN:02862700)

巻号頁・発行日

vol.24, no.3, pp.1-50, 1989-03-30

著者

松浦 玲 Rei Matsuura 桃山学院大学 St. Andrew's University

出版者

桃山学院大学総合研究所

雑誌

桃山学院大学人文科学研究 (ISSN:02862700)

巻号頁・発行日

vol.25, no.1, pp.p31-49, 1989-07

著者

村瀬 寿代 Hisayo Murase 桃山学院大学大学院修士課程修了

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.39, pp.55-78, 2003-03-01

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Guido Hermann Fridolin Verbeck was born in Zeist, the Netherlands in 1830 and went to the United States when he was 22. After he graduated from Auburn Theology School in the state of New York, he was ordained as a missionary of Dutch Reformed Church in America and came to Nagasaki as one of the first Protestant missionaries to Japan in 1859. He helped in various ways to establish modern Japan in the late 19th century, subsequently attaining fame as an adviser to the Meiji Government. Researchers have often concentrated on Verbeck's distinguished service or contribution to Japan and its people, yet very few tried to focus on his family records, his educational and religious background, and his early life previous to his arrival in Japan. Although Verbeck's biography, 'Verbeck of Japan', written by William Eliot Griffis, is one of the most important studies on Verbeck, Griffis made many incorrect statements in his writing. Most researchers seem to have believed whatever is written in 'Verbeck of Japan'. In this article, by studying the records of Zeist, Verbeck's family members and his early educational environment have been clarified. His religious experience, especially the Moravian education he was given, has also been taken into consideration. Verbeck's letters have been reexamined in detail to discover and confirm facts that have not been known to the public before. The aim of this article is to offer reliable information about Verbeck in order to find out how his experience in his youth helped him to earn his position in Japan and how his religious background influenced his way of conducting mission work as well as shaping his later character as a 'hired foreigner' in Japan.

著者

赤瀬 雅子 Masako AKASE 桃山学院大学文学部

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.21, pp.49-59, 2001-07-10

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).

著者

村田 全 Tamotsu Murata 桃山学院大学文学部

雑誌

総合研究所紀要 = ST. ANDREW'S UNIVERSITY, BULLETIN OF RESEARCH INSTITUTE (ISSN:09187758)

巻号頁・発行日

vol.19, no.3, pp.63-74, 1994-03-30