著者

渡辺 邦博

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.62, no.2, pp.61-102, 2020-10-19

著者

金子 甫 Hajime Kaneko

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 (ISSN:02869721)

巻号頁・発行日

vol.16, no.1, pp.56-86, 1974-06

著者

竹岡 志朗

出版者

桃山学院大学

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.58, no.1, pp.63-79, 2016-07-06

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A category of product is not objective or a priori existence. In other words, a boundary or members of category is not determined in advance. In researches, there are some approaches to concept of category. To classify concepts, one is static approach, another is dynamic approach. In static approach, a category is regarded as bundles of properties. On the other hand, in dynamic approach, a category is constructed impromptu in decision making. Both of these researches, a concept of category is the point at issue because of this concept is important theme as consumer's decision making in consumer behavior researches. In detail, consumers are affected categories of products as consideration set in decision making processes. In this research,we consider category of concepts in innovation diffusion processes. In innovation diffusion, meanings of product categories transit one after another. This article makes this transition visible with using of text-mining. There are some advantages in using text-mining in this research. First, a text-mining tool allows us to review all terms that describe products and to examine the referential relationship among those terms or the co-occurrence relations among the terms. By abstracting the semantic dimension of all terms, we can avoid the problem of whether the terms used by parties are comprehended by observers in the same way. Second, a text-mining tool is able to identify the commonality of co-occurrence relations among all terms because such a tool allows massive amounts of data to be identified and quantified. Third, a text mining tool can uncover the commonality of co-occurrence relations between more than two terms. Because a greater number of collocated terms imply a narrower interpretation, it is more likely that parties and observers will share technology values. In concrete, we use co-occurrence network analysis. Co-occurrence network is described based on term's co-occurrence relationships. In short, this analysis is a summary of writings (in this article, electric words of mouth which is written at kakaku. com). Then we can describe clusters on co-occurrence networks. We regard this clusters on co-occurrence networks as levels of meaning. Level of meaning affects consumer's cognition and then consumer's decision making processes. Using this approach, a manufacturer can perform and make an incremental innovation ahead of others.

著者

西野 真由 大島 一二

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.60, no.2, pp.63-78, 2018-10-17

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Taiwan has been accepting foreign labor forces since early 1990’s.Studies related to foreign workers in Taiwan so far are mainly analyzinghistory of acceptance, current state and background of the acceptingsystem, changes in the number of workers, and influences on Taiwaneseworkers and the industrial structure there. Meanwhile, recent studies havenot accumulated enough data to clarify the actual state of foreignemployment and companies accepting them. Considering the fact thatTaiwan has many similar problems to what Japan has now such as adeclining birthrate and an aging population, the author infers that beneficialsuggestions can be gained from the case in this study to consider changesto Japanese policy for accepting foreign workers in the future.In this study, it examined the actual state of accepting foreign workersfor unskilled labor in Taiwan by using various statistical data and theresult of the field research at a Japanese company A in Taiwan, whilefocusing on an outline of foreign workers for unskilled labor in Taiwan,background for accepting them by companies, their employment situations,and processes for them getting employed.From the result of this study, it is evident that the number of foreignworkers for unskilled labor has been rapidly increasing in Taiwan since the1990’s to supply serious labor shortages, mainly in the constructionindustry, the manufacturing industry and the service industry. Japanesecompanies there are not exceptions and it is inevitable that company A,the research object, has to accept foreign workers to continue theirproduction. It has been revealed that these foreign workers are consideredto be an important labor force to solve the severe labor shortage problemrather than an inexpensive labor force because a wage level for theseworkers is not much different from Taiwanese workers in a same industry.While expecting that dependency on foreign workers for unskilled laborwill continue to increase in Taiwan, it isn’t certain if enough workers willbe found as had previously been the case. Whether or not Taiwan will bechosen as a destination country for emigration is a subject for futureexamination, with changes of economic circumstances in countries, mostlyin Southeast Asia where countries send out workers, or with changes ofpolicies for accepting foreign workers for unskilled labor in countrieswhere there is a short fall in the labor force such as South Korea.The number of foreign workers in Japan has been increasing due tosimilar problems such as a declining birthrate, an aging population and alabor shortage as previously mentioned. In Japan, however, it is notpermitted to accept foreign workers for unskilled labor and as a result thenumber of international students or technical interns is increasing sincethis is a mechanism being used to bypass this current restriction. This gapbetween the principle and the reality causes various problems particularlyover technical interns. A labor shortage is not a peculiar problem only toJapan, as examined in this study, Taiwan has been short of unskilledlaborers for a long period of time. In conclusion, Japanese government,companies, employers, and communities will have to be together as oneand work immediately on creating a new system, preparing an appropriateframework for accepting and supporting foreign workers to be chosencontinuously on a long-term basis as a destination country to emigrate to,while a scramble for unskilled labor among Taiwan, Japan and South Koreais becoming more obvious.

著者

濵村 純平

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.62, no.1, pp.47-63, 2020-07-26

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This study focuses on a rank reward system used in the Japanese voiceactor/actress industry. We explore the differences between the traditionaland the rank reward systems from the perspective of the levers of control.Consequently, we suggest that the rank reward system may haveproperties of interactive control systems in the management of employees,while the traditional reward system is a diagnostic control system.

著者

金子 甫 Hajime Kaneko

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.15, no.2, pp.172-202, 1973-09-01

著者

金子 甫 Hajime Kaneko

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.15, no.1, pp.48-81, 1973-06-01

著者

中村 勝之 野尻 亘

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 (ISSN:02869721)

巻号頁・発行日

vol.61, no.2, pp.183-211, 2019-10

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Wide-ranging discussions have taken place, in fields including bothregulation theory and economic geography, concerning the impact of Justin-Time(hereafter JIT)production on industrial location.In particular, the series of analyses by McCann, based on partialequilibrium theory, offer an important theoretical approach for the locationmodel in relation to the adoption of JIT. To the concepts of transportationcosts and distance found in conventional location theory models, McCannadded the concepts of commodity procurement and inventory control costs,to create a logistical cost model. His approach revealed that differences inthe optimal size of transportation lots for the adoption of JIT clearly affectboth location clustering and dispersal.This paper takes up Harrigan and Venables(2006)as a location modelrelated to JIT in spatial economics based on a general equilibrium model.Through a close reading of their analysis, we seek to clarify the manner inwhich their analysis approached the constituent causes of industrialclustering following the adoption of JIT.Our reading revealed that, according to Harrigan and Venables(2006),the following points contribute to the clustering of parts suppliers followingthe adoption of JIT.First, despite high transportation costs, clustering of parts suppliers didnot occur since parts could be punctually delivered when the product wasin its final assembly stage. In other words, the clustering of parts suppliersin the vicinity of the production point occurs only under uncertain deliveryconditions.Second, agglomeration of parts suppliers occurs when there is a risk ofdeliveries being delayed thanks to their having to be procured fromelsewhere, to prevent increases in production costs and consequent declinein demand for the product.We conclude that, if effective communication systems can be employedto cope with sudden changes in order quantity and to eliminate theproblems of defective parts and excess inventory, transactions involvingJIT will be possible even with parts suppliers located far from theproduction point.

著者

北野 友士

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.61, no.4, pp.141-166, 2020-03-10

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Recently, financial education is being encouraged in Japan. However inother countries, various types of educational programs for financial literacyhave been developed for some time now. For example, the Bank ofEngland has been making efforts for improving communication strategiesregarding public financial literacy. On the other hand, the OECD or WorldBank has recognized the importance of financial literacy amongst SMEs’managers. Thus, this paper examines the effect of improvement of personalfinancial literacy on monetary policy, and the relationship between themanagers’ financial literacy and the SMEs’ performance.The author has conducted two types of research. One is a questionnairefor 627 students from 5 universities. The questionnaire consists of afinancial literacy survey and questions about expectations on economy andinflation in the near future. According to the research, the improvement ofpersonal financial literacy could encourage the public to understand theBank of Japan’s view of future economy and inflation. In addition, simplifiedillustrations like the BOE’s “visual summary” could help financially illiteratepeople understand the BOJ’s views and policy.The other one is a survey for 3,000 managers of SMEs about theirfinancial literacy and business performance. Based on this survey, themanagers who maintain and understand positive capital ratio or have amedium range management plan, tend to run their business well.Understanding the capital ratio or making their management plan relatesto financial literacy. In addition, respondents who have joined seminars forentrepreneurs tend to be interested in their capital ratio and mediumrange management plan. In other words, financial training programs forthe SME managers would indeed improve their performance.The conclusion is that the improvement of individual or managers’financial literary could have positive effects on monetary policy andfinancial systems. However, the potential of the effect of financial educationmay have been demonstrated by following research.

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.42, no.4, pp.435-455, 2001-03-01

著者

望月 和彦

出版者

桃山学院大学

雑誌

桃山学院大学経済経営論集 (ISSN:02869721)

巻号頁・発行日

vol.56, no.4, pp.73-123, 2015-03

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After reopening of stock markets, stock and commodity markets recovered stability temporary in mid-May. But in late May markets began to oscillate again. On 24th May the bankruptcy of Nanajushi Bank shocked markets severely. Mogi-shoten, a big trading company in those days, went bankrupt by failure of speculation on cotton.Nanajushi Bank was an affiliate company of Mogi-shoten and the bank lent about half of its lending to Mogi-shoten. Nanajushi Bank supplied money to silk industry and silk exports as well. Prices of silk threads and silk products fell sharply after the bankruptcy of Nanajushi Bank. Panic expanded to other markets. Many banks faced a run. Rice prices fell down in both future and kind markets because farms inflicted heavy loss by the price fall of cocoon wanted to sell their major product of rice to cover the loss. In money markets the interest rate of overnight lending stayed at lower level, on the other hand discount rate were high and few banks would lend money at that rate. Credits among banks were disappeared. Many trades were made through cash base. Lower interest rates didn't contribute to the recovery of economy. The economy fell into "the trap of liquidity". Businessmen expected the government and BOJ to take measures to the depression after the bankruptcy of Nanajushi Bank. Many newspapers and journals misreported that the government decided to take extra measures to rescue industries. And markets recovered temporally for the misreported news. But the Hara cabinet didn't take extra measures to the financial crisis. Disappointed by the inaction of the government, markets fell down again. In addition the wave of depression came from the US and European economies. The BOJ hesitated to take easy money policy, instead it lend money to an industry which succeeded to organize syndicates to finance from the BOJ. The BOJ provided relief loan at a discretional base which mass media attacked fiercely. A credit squeeze and market closure resulted in systemic risk of financial markets.

著者

桂 昭政 Akimasa Katsura 桃山学院大学経済学部

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.52, no.4, pp.79-104, 2011-03-30

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SNA's bank output measurement depends on interest margin, i.e. the difference between lending interest and deposit interest. But interest margin does not correspond to the market transaction. Therefore SNA exercises bank output measurement through imputation that assume marketable bank output. By employing imputation, SNA's bank output measurement method has continually changed. For example, 53SNA estimated bank output through imputed interest, 68SNA estimated it through imputed bank service, 93SNA estimated it through FISIM. I think that confusion in SNA bank output measurement is due to the consideration that regards bank output value as interest margin based on financial intermediation function. So I think that it is important to consider bank fundamental function theoretically and bank marketable output. Recently I examined the former, i.e. bank fundamental function theoretically through my university paper (ST. ANDREW'S UNIVERSITY ECONOMIC AND BUSINESS REVIEW) and concluded that bank fundamental function is not financial intermediation but credit creation that is the lending that provides borrower to guarantee the payment through the checking account and that it is mistake for SNA to regard bank output as interest margin based on financial intermediation. In this paper I examined the latter, i.e. what is bank's marketable output. This examination makes up the defect of my former paper. Bank industry or generally industry itself produces output, i.e. goods and services through the combination of labor and capital or asset, therefore bank output does not correspond to interest but to goods and services. Because bank provides borrower to guarantee the payment through checking account, it is able to understand that bank sells the service to guarantee the payment to the borrower. After above examination, I concluded that bank output is receipt for the lending service that provides the borrower to guarantee the payment through the checking account.

著者

中村 恒彦

出版者

桃山学院大学

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.53, no.4, pp.7-43, 2012-03-30

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As the counterpart of modern accounting, critical accounting has revealed aspects that could not be clarified by modern accounting. Having its roots in Marxism, critical accounting has indicated that accounting functions not only as a micro accounting policy of each individual company but also as a macro accounting policy. It may not be an overstatement to say that Japanese-style accounting has developed under the combined influence of modern accounting and critical accounting. Despite its contribution, however, critical accounting does not seem to have received due recognition, presumably because of its tendency to deny the legitimacy of modern accounting and the established system. In fact, the theories studied in this paper also have such a tendency. Yet it is a mistake to refuse to acknowledge that critical accounting has revealed aspects that had been overlooked by modern accounting, thereby contributing to the field of accounting as a whole. By discussing the conceptual view, that is, the ideology, that critical accounting envisions, this paper aims to identify the aspects that tend to be overlooked in the existing accounting studies. As emphasized in Western critical accounting, what is believed important in that process is the "alternative" understanding. The ideology of critical accounting is underlain by Marx's formula: "They don't know it, but they do it." Some critical accounting theories argue that accounting or the entire accounting system unconsciously rationalizes or justifies companies' capital accumulation and profit seeking. Other theories claim that disclosing financial statements or the interests of companies as such comprises a surreptitious means of rationalizing or justifying corporate control. In any case, these theories seem to define accounting by examining in one way or another discourses arising from the phenomenon of accounting. It is, however, impracticable to study all theories of critical accounting in this analysis. Instead, this paper reviews the historic trend of critical accounting, thereby identifying the ideology of critical accounting and examining the ideological concepts of accounting. By studying the transition of critical accounting theories over generations of scholars, specifically the transition from the Miyagami theory to the Tsumori theory and to the Yamaji theory, this paper intends to organize what has been drawn from the ideology of critical accounting.

著者

望月 和彦

出版者

桃山学院大学

雑誌

桃山学院大学経済経営論集 (ISSN:02869721)

巻号頁・発行日

vol.55, no.1, pp.115-158, 2013-10

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After the great crash of15th March, markets of stocks and commodities continued to turmoil. At the end of March the future markets of stocks and commodities were cleared but that wasn't a true clearance. Because clients of local areas refused to receive stocks which were falling and brokers of stock and bankers who lent money to them found pile up stocks to be cleared in their hands and in their safe. Such manipulation was brought to light by the bankruptcy of Masuda Bill Broker Bank on7th April. Prices of stocks and commodities fell sharply and the stock markets were closed. In meanwhile the tops of stock exchanges begged the finance minister Korekiyo Takahashi and the governor of the BOJ Junnosuke Inoue to finance for the clearance of stock trades. The BOJ announced to finance stock traders through their banks. And the finance minister Takahashi announced the troubles of stock market were resolved by the relief finance of BOJ but the stock market was collapsed on the day Takahashi made the announcement.

著者

山川 偉也 Hideya Yamakawa 桃山学院大学文学部 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.281-305, 1992-03-01

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

木村 二郎 Jiro Kimura 桃山学院大学経済学部

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 (ISSN:02869721)

巻号頁・発行日

vol.51, no.2, pp.457-463, 2010-02

著者

田中 伸樹

出版者

桃山学院大学

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.59, no.2, pp.73-88, 2017-10-06

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The principal aim of this study was to clarify the rationale of guaranteeof free speech and to examine a range of the guarantee in public libraries.Understanding the relationship between public libraries and free speechhelps to solve the subject. In conclusion, the present study suggested thatthe relationship between public libraries and free speech depends on thenature of object.The public forum doctrine, developed as a framework for protectedagainst government suppression on expression in the United States, can beapplied to public libraries. If we consider public library as (limited) publicforum, library patrons’ freedom of expression is guaranteed, but guaranteeis limited to this range. The reason is that the library cannot directlyguarantee the authors’ free speech due to materials selection.Approach focusing on professional duty is useful when consideringguarantee of author’s free speech. In this approach, the freedom ofexpression is interpreted as comprised in professional duty, therefore,librarians’ autonomy and control will be realized.

著者

加藤 大智 早川 翔 濵村 純平

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.61, no.1, pp.17-35, 2019-07-26

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In this study, we investigate cost behavior in management forecasts,which is calculated by subtracting operating income from sales, usingarchived Japanese data. Based on Yasukata (2013)─a Japanese study oncost stickiness in management forecast errors─we analyze the relationbetween cost and sales in management forecasts. From the result, we findthat cost forecasts in Japanese firms have an anti-sticky behavior. Thissuggests that managers manipulate their operating cost in the financialreport to create an optimistic management forecast, when they anticipate adecrease in sales in the next accounting period.

著者

崔 勇 Yong Cui 桃山学院大学大学院経済学研究科生

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.1, pp.159-174, 2007-05-10