著者

長谷川 泰隆 Yasutaka Hasegawa

出版者

麗澤大学経済学会

雑誌

麗澤経済研究 = Reitaku International Journal of Economic Studies (ISSN:09196706)

巻号頁・発行日

vol.18, no.1, pp.67-75, 2010-03-10

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In the cost studies field, there have been many developments of costing methods, such as ABC, target costing, quality costing, life-cycle costing, among others. These developments are good signs since costing has to be flexible to cope with various situations. However, the author believes that cost accountants are likely to fail to take into account the possible malfunction of the products on the market.Despite the fact that automotive recalls have been studied extensively over the three decades in the U.S., because of the daily occurrence of massive cases, the term “recall costs” cannot be found even in the index of technical books related to costing.While there are also similar problems in Japan, though not so many as in the U.S., little attention has been paid to the “recall costs” either. There seems to be no interface between an awareness of costs and retroactive malfunction resulting in “recalls”.This paper considers the impact of automotive recalls on management as a whole citing previous mainstream research in the U.S., and argues for the necessity of the concept of “recall cost”.

著者

Takashi Wada Tsutomu Fukumoto Kyoko Ito Yasutaka Hasegawa Takanobu Osaki Hideyuki Ban

出版者

The Japanese Society of Internal Medicine

雑誌

Internal Medicine (ISSN:09182918)

巻号頁・発行日

vol.48, no.9, pp.647-655, 2009 (Released:2009-05-01)

参考文献数

20

被引用文献数

7 8

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Objective Metabolic syndrome is associated with a high risk of cardiovascular morbidity and mortality. The predominant cause of metabolic syndrome is an unhealthy lifestyle. Healthy habits are represented by Breslow's 7 healthy practices, Morimoto's 8 items and Ikeda's 6 healthy habits. This study was done to determine which set of healthy habits was most likely to result in a reduced risk of developing the metabolic syndrome. Methods From April 1, 2000 through March 31, 2007, 6,765 males and 2,789 females underwent a medical check-up at Jikei University Hospital in Japan. They completed a simple, self-administered lifestyle questionnaire based on the 3 classifications of healthy habits. The responses were divided into 3 groups (poor, moderate and favorable) according to each of the healthy habit criteria. The incidence of metabolic syndrome was defined in participants who were newly diagnosed during the follow-up using Japanese-specific diagnostic criteria. The Kaplan-Meier cumulative 7-year incidence was calculated. Kaplan-Meier curves were compared using the long-rank test adjusted for age. Results In females, Breslow's, Morimoto's and Ikeda's healthy habits showed significant differences in the incidence between poor and moderate groups, and between poor and favorable groups. In males, a significant difference was observed among the poor, moderate and favorable groups for Ikeda's healthy habits. However, no significant difference was observed for Breslow's healthy practices. Morimoto's items only showed a significant difference between the poor and moderate groups. Conclusion Among the 3 models tested, Ikeda's healthy habits were the most useful for decreasing the risk of metabolic syndrome in Japanese.