著者

伯井 泰彦

出版者

長崎大学経済学会

雑誌

経営と経済 (ISSN:02869101)

巻号頁・発行日

vol.76, no.2, pp.1-38, 1996-09

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Why monetary control in capitalist economies fails? Endogenous money approach, according to Wray and taking Keynes's nominalist view into consideration, could answer this. Money is a balance sheet's script in transferring purchasing power, a term in which debt positions are described, and its asset item thus financed on demand by banking system. Historically and institutionally, endogenous money is a nominal asset that circulates in every sort of giro systems. Wallerstein's World-System might be reinterpreted in view of its wobbly circulation towards the World- (Giro) -System. Money supply cannot be controlled exogenously since it is determined by private decisions to enter into debt commitments for spending. Liabilities are contractually fixed but assets are indeterminate thus cyclically could fall. This nominalistic nature of monetary contracts is based on the characteristics discussed bellow. Such uncertainties in turn make liquidity preference volatile, whose constraints will emerge, as it were, quasi-exogenously. The latter is no way identified with the demande for money, nor met with the money supply. Financial instability in capitalism is therefore due to a dynamics between the endogeneity of money supply and the "quasi-ex-ogeneity" of liquidity preference. This view on monetary theory provides a compelling critique of financial liberalization.

著者

南森 茂太

出版者

長崎大学経済学会

雑誌

経営と経済 (ISSN:02869101)

巻号頁・発行日

vol.99, no.1, pp.77-107, 2020-02

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松本睦樹教授定年退職記念号

著者

坂口 幹生

出版者

長崎大學經濟學部産業經營研究所

雑誌

經營と經濟 (ISSN:02869101)

巻号頁・発行日

vol.29, no.4, pp.55-64, 1950-03-25

著者

村田 省三

出版者

長崎大学

雑誌

經營と經濟 : 長崎工業經營専門學校大東亞經濟研究所年報 (ISSN:02869101)

巻号頁・発行日

vol.85, no.1, pp.115-133, 2005-09-26

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In this paper we consider the relation between total output level in the Nash equilibrium of the quantity setting Cournot duopoly game and it of Stackelberg game with liner demand functions and quadratic cost functions especially under conditions of negative marginal costs. In ordinal case, positive marginal costs are assumed, and the total output level of Cournot equilibia does not exceed it of Stackelberg equilibria because the best reply curve or line of the first player is rapidly declining compared to it of the second player, thus first mover has advantage to second mover. In the case of negative marginal costs, total output level in the equilibrium of Cournot game will be able to overtake the ones of Stackelberg game because of the slowly declining best reply curve of first mover compared to second mover. Hamilton=Slutsky(1990) classified some downward sloping bestreply lines with convex isoprofit curves, but they treated this is not the case, and the numerical consideration of this case was left unconsidered.

著者

西口 照男

出版者

長崎大学経済学部研究会

雑誌

経営と経済 (ISSN:02869101)

巻号頁・発行日

vol.45, no.2, pp.449-488, 1965-10

著者

坂口 幹生

出版者

長崎大學經濟學部産業經營研究所

雑誌

經營と經濟 = Journal of Business and Economics (ISSN:02869101)

巻号頁・発行日

vol.29, no.4, pp.55-64, 1950-03-25

著者

赤石 孝次

出版者

長崎大学経済学会

雑誌

経営と経済 = 經營と經濟@@@Journal of Business and Economics (ISSN:02869101)

巻号頁・発行日

vol.77, no.4, pp.45-86, 1998-03-25

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This paper reviews issues with analysis put forth in the Treasury Ⅰ(1984), Treasury Ⅱ (1985), and in congressional testimony, which has argued for the repeal of the nonbusiness state and local taxes deduction for itemizing taxpayers. In offering several arguments in support of its repeal, the Treasury Department has denied the deductibility on the basis of the two basic rationales; that is, the deduction is not necessary to define the federal income tax base properly under the ideal fiscal federalism, and the deduction cannot be justified on the rate-limiting rationale under the rate reduction proposal. But, it arrives at the consistency with the proper treatmnet of the state and local taxes under the comprehensive income tax by substituing the marble cake type federal system with the layer cake type federal system. By identifying issues behind the justification for eliminating the deductibility, this analysis suggests that the Treasury's arguments for repealing the deductibility has several policy implications; reducing the total business tax burden, reducing the size of government at all levels, and using the revenue for the federal income tax rate reduction.

著者

須山 卓

出版者

長崎大学経済学部研究会

雑誌

経営と経済 (ISSN:02869101)

巻号頁・発行日

vol.50, no.3, pp.43-71, 1970-10

著者

津曲 俊英

出版者

長崎大学

雑誌

經營と經濟 : 長崎工業經營専門學校大東亞經濟研究所年報 (ISSN:02869101)

巻号頁・発行日

vol.81, no.3, pp.129-160, 2001-12

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The theme of this paper is how to deal with the provision of international public goods (IPG), while IPG as well as public goods has been defined by its nature in consumption. By considering the theory that could explain the process and apparatus to provide public goods in the state under the control of the government, we may approach the IPG which is provided in the international society without government. Along the logic, the discussion will introduce the examples, taxonomy, the mode of provision, provider (individual state or international organization) and problems such as free rider and prisoner's dilemma concerning IPG. As a natural consequence I arrive at concluding to attach importance to the international organization and institutions.

著者

武藤 長蔵

出版者

長崎高等商業學校 研究館

雑誌

商業と經濟 (ISSN:02869101)

巻号頁・発行日

vol.8, no.1, pp.131-138, 1927-11-10

著者

吉田 省三

出版者

長崎大学

雑誌

經營と經濟 : 長崎工業經營専門學校大東亞經濟研究所年報 (ISSN:02869101)

巻号頁・発行日

vol.88, no.3, pp.201-222, 2008-12

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Con l'intento dei costituenti di rendere la magistratura un ordine autonomo e indipendente da ogni altro potere la Costituzione italiana inserise le norme sul Consiglio superiore della magistratura (Csm) nel Titolo IV della Parte II. A norma della Costituzione il Csm e' composto eletti per due terzi da tutti i magistrati ordinari e per un terzo dal Parlamento in seduta comune. Questa composizione mista del Csm e' grande importanza perche' con la composizione mista si vuole aprire la corporazione dei magistrati alla societa' e si stabilise un raccordo con gli altri poteri dello Stato. Il Csm, il modello italiano del organo di amministrazione della giurisdizione e' stato seguito in diversi paesi della Unione Europea, ma il modello di ordinamento giuridico attualmente funzionante in Giappone si discosta chiaramente da il modello italiano.

著者

林 徹

出版者

長崎大学経済学会

雑誌

経営と経済 = Journal of Business and Economics (ISSN:02869101)

巻号頁・発行日

vol.97, no.1-4, pp.117-138, 2018-01-25

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Are managers more prone to raise pets than rank-and-file? Although there is much physiological, psychological, or psychosocialresearch on the effect of raising pets on individuals in general, patients, inpatients, younger people, elderly, etc., there seems to be little focus on managers who seem to have more stress in business than non-managers. After reviewing the literature relevant and surveys by Ministry of the Environment, we show the facts found in the interviews toward ten managers incumbent with original questionnaire (Kusubayashi, 2017). We found an intrigue fact through the interviews. On the one hand, the managers who used to have pets, i.e. do not have now, are likely to regard pets as his/her own child. On the other, the managers who have pets now are not likely.

著者

松竹 秀雄

出版者

長崎大学経済学会

雑誌

經營と經濟 = Journal of Business and Economics (ISSN:02869101)

巻号頁・発行日

vol.69, no.2, pp.165-199, 1989-09

著者

岡田 裕正

出版者

長崎大学経済学会

雑誌

経営と経済 (ISSN:02869101)

巻号頁・発行日

vol.101, no.4, pp.1-19, 2022-03-25

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The purpose of this paper is to clarify the difference of the income recycling (reclassification adjustment) between the IFRS and the J-GAAP. To accomplish this purpose, this paper summarizes prescriptions and definitions on comprehensive income, net income, other comprehensive income and reclassification adjustment, then clarifies the difference of income calculation structures under the Asset-and-Liability View. As the result of this examination, the recycling in the IFRS transfers revenue and expenses from the other comprehensive income statement to the statement of profit and loss, but the recycling in J-GAAP transfers the accumulated other comprehensive income items in the net assets section in the balance sheet to the income statement. Finally, this paper shows the meanings of reclassification entry which is required in J-GAAP but not required in IFRS.

著者

松本 睦樹 大石 恵

雑誌

經營と經濟 : 長崎工業經營専門學校大東亞經濟研究所年報 (ISSN:02869101)

巻号頁・発行日

vol.85, no.3, pp.235-262, 2006-02-24

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Nagasaki Commercial High School (NCHS) was established in 1905 and turned out about 2,300 graduates in the Meiji and Taisho eras. In this article, some characteristics of its curriculums and graduates' jobs are shown. Firstly, by discussing curriculums in NCHS and other national commercial high schools, it became clear that NCHS made efforts to make its curriculums equally match those of Tokyo and Kobe Commercial High Schools, and that NCHS, on the other hand, gave foreign language lessons specializing in China and the South Asia. Secondly, it was tried to investigate the graduates' course in the eras. Although it was impossible to collect complete data, some features were ascertained. First, most of the graduates got jobs in the enterprises and banks whose headquarters were in Japan. Second, about 10% of graduates went on to higher schools (imperial universities, Tokyo Commercial University or graduate course of NCHS) in 1920's.

著者

松竹 秀雄

出版者

長崎大学経済学会

雑誌

經營と經濟 = Journal of Business and Economics (ISSN:02869101)

巻号頁・発行日

vol.68, no.4, pp.45-91, 1989-03

著者

岩松 繁俊

出版者

長崎大学経済学部研究会

雑誌

経営と経済 (ISSN:02869101)

巻号頁・発行日

vol.46, no.3, pp.119-145, 1967-05

著者

堀部 靖雄

出版者

長崎高等商業學校 研究館

雑誌

商業と經濟 (ISSN:02869101)

巻号頁・発行日

vol.17, no.1, pp.106-148, 1936-10-01

著者

河野 吉男

出版者

長崎高等商業學校 研究館

雑誌

商業と經濟 (ISSN:02869101)

巻号頁・発行日

vol.13, no.2, pp.47-73, 1933-03-01

著者

徳永 新太郎

出版者

長崎高等商業學校大東亜經濟研究所

雑誌

商業と經濟 (ISSN:02869101)

巻号頁・発行日

vol.23, no.2, pp.129-188, 1943-04-30