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.43, no.1, pp.105-149, 2001-06

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In this paper, we try to review the economic turbulence of Japan in 1920's through our perspective of 1990's. In both periods we have the same experience about the bubble economy. We have interested in the policies in the burst of bubbles. And those who charged with the policies of post-war era also engaged with policies of crisis of Showa era. We try to explore the events of Taisho era, in order to get lessons from the experiences in Taisho economic policies. For that purpose, we must analyze the Taisho bubble economy. By the WWI the Japanese economy made rapid economic development. It got huge trade surplus and gold which increases money supply in the gold standard system. The economy soared so much. The Japanese government took fiscal and monetary policies which encouraged industries and exports. When the WWI was over, many Japanese thought the economic boom was over too. But the economic boom wasn't over. After the war the Japanese economy experienced a boom more drastic than in the war. And the government sticked to the expansive policies in the boom despite the inflation. But the boom colllapsed in March 1920. That is the beginning of the stagnation which caused the financial turmoil in the Showa era.

著者

全 在紋

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.125-156, 2015-03-31

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The conclusions reached in this paper are summarized as follows: (1)"Accrual basis" is an accounting method which books transactions as the standard when goods flow, as opposed to "cash basis" accounting, which books them as the standard when cash flows. According to this viewpoint, single-entry bookkeeping is not cash basis accounting immediately. And double-entry bookkeeping is not accrual basis accounting immediately. In other words, single-entry bookkeeping includes cash basis accounting and accrual basis accounting, and double-entry bookkeeping includes cash basis accounting and accrual basis accounting. (2)Sorting the three stages is common to Motegi and Foucault in discussing the history. Motegi asserts the "Theory of 3 stages in Accounting History," which is considered the best accounting art to be developed in a society where capitalism developed the most. It expresses the evolution theory of history, Darwinism, as a continuous conception of history. As opposed to Motegi, Foucault asserts the "Theory of 3 stages of Power History," which is a sudden change conception of history, paradigm shift thinking, and discontinuous conception of history. The two theories disagree fundamentally. (3)The relational theory without substance in "accounting" as the language of business does not remain only in the relation of double-entry bookkeeping and single-entry bookkeeping. Also regarding the relation of periodical accounting and accounting on the basis of separate ventures or lots of goods, as well as the relation of accrual basis and cash basis that were mentioned in Motegi's theory, the relational theory without substance represents the real state of accounting as the language of business. As long as accounting is "signe linguistique", all of the meanings of accounting words are delimited based on the theory of meaning as relation. (4)If we try to understand the meaning of the debit elements of trial balance, "asset" is a "non-expense" element, and "expense" is a "non-asset" element. Again if we try to understand the meaning of the credit elements of trial balance, "liability" is a "non-equity" and "non-revenue" element. "Equity" is a "non-liability" and "non-revenue" element. "Revenue" is a "non-liability" and "non-equity" element. (5)We consider that the shift to the double-entry bookkeeping method from the single-entry bookkeeping method is rather a sudden change (discontinuity) than evolution (continuity) in an accounting system. We agree with Foucault's power theory rather than Motegi's Round-the-World theory of accounting. Neoliberalism seems to be the background for asserting the shift to double-entry bookkeeping from single-entry bookkeeping in the accounting systems of administrative bodies (the Japanese government and local governments). If so, it will promote the worldwide phenomenon where the weak are victims of the strong in terms of the economy.

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

中島 将隆

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.51, no.2, pp.239-267, 2010-02-25

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Bonds trade with repurchase agreement (RP) is a transaction which obliges the seller to contract with the buyer for repurchasing the bonds initially sold after a fixed time lapse, and is sometimes called conditional selling of bonds. RP is a trade which combines a selling with a buying-back contract. Formulating the buying-back price beforehand is nothing but borrowing by pledging bonds, which plays the role of finance. The most important characteristic of RP lies in the fact that it is an amalgamated transaction of selling and borrowing. When two parties enter a transaction with repurchase agreement, therefore, it becomes decidedly necessary to lay down rules beforehand on such matters as disposal of collateral in case of default or how to deal with a change in prices of pledged bonds. Otherwise disputes among parties involved could beak out. Even if rules have been laid down, however, there may occur some unanticipated problem or other, and in that case, parties involved (or a third party) are (is) forced to judge whether RP is basically a sale-and-purchase or a borrowing-and-lending transaction. Faced with such a problem, bitter confrontation in interests will arise between parties involved, rending it impossible to solve the problem by themselves. Consequently the disputed problem will require a lawsuit. In this paper we will examine lawsuits on RP in Japan and analyze what have become crucial issues, how lawsuits have developed, and how the judgement viewed the problem. Finally, by examining the 2009 amendment of taxation system which overruled earlier judgements, we will try once again to secure a viewpoint for solving the problem.

著者

軽部 恵子

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.57, no.4, pp.223-226, 2016-03

著者

信夫 千佳子

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.50, no.4, pp.39-68, 2009-03-10

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Japanese production systems seem to be developed in two dimensions, that is, autonomy and integration. Through increasing autonomy and integration, they have improved their adaptability and productivity. In 1990's and thereafter, cell production systems have been widely and increasingly introduced in Japanese electric, electronics, communication, computer, control machinery, and other industries. I proposed the definition of cell production systems as "production systems composed of several cells, each of which is a set of equipments and operators having some degree of freedom and autonomic ability, covering some part of the manufacturing process." As for autonomy, the main issues to be discussed here are: production pace control, quality control, operator training methods, and operator skill management under the circumstance of decreasing ratio of regular workers. As for integration, especially for the parallel production lines configuration, there are issues of equipment costs, material distribution, declining specialization, and decreasing adaptability. The integration issues also include: intra and inter cell management, as well as relations with each cell to the whole system. Finally, measures to solve these issues of autonomy and integration are discussed, based on the following three types of cell production systems. (1) The lean type of cell production systems For autonomy dimension, managers need to train operators to keep standard pace and quality, support them by information systems, and let them devote themselves to KAIZEN to solve productivity issues. For integration dimension, managers need to connect cells with suppliers for shorter lead time in the whole supply chain. (2) The skill type of cell production systems For both autonomy and integration issues, managers need to train operators for mastering higher level skills, or varied abilities to cover longer process steps. Managers must be able to properly evaluate operators' skills and abilities. (3) The business type of cell production systems For much higher levels of autonomy and integration, managers need to educate employees to master not only operational skills, but also technology, research and development, and management. Cell operators must be supported to smoothly coordinate relations among cells, and between cells and the whole systems.

著者

信夫 千佳子

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.4, pp.335-376, 2014-03-28

著者

上野 勝男

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.57, no.3, pp.191-236, 2016-03-03

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In this essay, it is argued that the Soviet Union was the unique historical structure which first failed to definitively go out of the orbit of capitalism toward to socialism, then through the specific zig-zags of trial and error, eventually was to return the capitalism again. In this regard the Stalinist period should be considered one of varieties of "the primitive accumulation of capital". Marx's view of the primitive accumulation of capital in his `Das Kapital' provides the basic vantage points for this analysis. Particularly it would be important to understand that the primitive accumulation of capital is the necessary preliminary of the specifically capitalistic mode of production, not just for establishing the mode of capitalist production generally. In this essay, we apply this idea for analyzing the Soviet Industrialization in the Stalinist era.

著者

辻本 法子

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.2, pp.65-98, 2014-12-17

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This study examines sales promotion activities at department stores in Osaka from 1905 to 1950 through newspaper advertisements. I believe it is possible to determine the development of sales promotion activities by comparing the contents of newspaper advertisements by department stores. The advertisements investigated are obtained from the Osaka Mainichi Shimbun for the years 1905-1942 and the Asahi Shimbun Osaka for 1943-1950. The sales promotions by department stores during 1905-1950 are classified into four periods. The first period is from 1905 to 1919 ;there were 50 advertisements in 1905 and less than 100 per year until 1919.In this period, the gofuku store (the shop dealing in fabrics for kimonos) developed into a department store. The second period is from 1920 to 1928. While there were 125 advertisements in 1920, they increased to 900 in 1928. In this period, the public began using department stores. The third period is from 1929 to 1937, in which there were 1000 or more advertisements per year. In this period, competition between department stores became intense. In addition to gofuku stores, some railroad companies began managing department stores. Further, department stores began to competitively build big stores. The fourth period is from 1938 to 1950, in which advertising decreased gradually with a deterioration of the war situation. There were 201 advertisements in 1945, the year in which World War II ended; however, 1947 saw this number increasing to 1000. Department stores were controlled by law in this period and by occupation forces after the war. This paper discusses the sales promotions by department stores in the first period. The promotions during the other periods will be discussed in the next paper.

著者

張 純紅

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.49, no.3, pp.215-253, 2007-11-20

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The ratio of the Japanese women to men's earnings(wage gap)in percentage remained at approximately 66 in 2005. The women-men wage gap of Japan has decreased, but narrowing the gap is extremely slow compared with other advanced countries such as the USA(81), the UK(78), France(78 in 2002)and Germany(72). This is a large and somehow puzzling question(figure 2-1). This study explores into the Japanese wage differentials between men and women, clarifying factors which have brought to the bigger wage gap. This study examined the Japanese Employment Practices, finding several possible explanations for the gender gap in wage. First is employment discrimination of a lifetime employment, behind which there has been the generally accepted idea. That is the Japanese sex role specialization system(men work for a living, and women do housework and child care). The second is that various family allowances and promotion are preferentially given to men, which also reflects the Japanese sex role specialization system. The third is that there has been sex discrimination of job specification and an unequal personnel performance evaluation underlying the Japanese seniority order wage system. Full-time women's wage increase and promotion have been extremely small and slow compared with those of full-time men. Moreover this study explores the actual women's labor force status such as labor force participation rate, work experience, and the number of managerial staff and part-timers. This women's situation explains lower wages under the Japanese seniority order wage system. The Japanese women's labor force participation rate depicts M-shape, which means that they are retired for marriage and child care. Therefore the Japanese women relatively have shorter work experience than men, and fewer numbers of them are assigned to a managerial position. The number of poorly paid women part-timers have greatly increased. Since 1990s, it is expected that the enactment of various antidiscrimination legislation has an effect on narrowing the Japanese gender gap in wage, but they are imperfect measures, and many deep-rooted prejudices to women still remain in the Japanese company and society, accordingly the greater improvement will not be expected in the near future. It will be a greater challenge of Japan on how the human capital of women is used usefully.

著者

信夫 千佳子

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.187-242, 2015-03-31

著者

伊代田 光彦

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.33, no.4, pp.1-2, 1992-03

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

熊谷 次郎

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.30, no.4, pp.107-138, 1989-03

著者

村上 伸一

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.47, no.4, pp.21-41, 2006-03-20

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This study examines the concepts of formal organizations, social systems, and personal systems defined by C. I. Barnard. In 1958, Barnard described that every formal organization was a social system. This description conflicts with the definition he expressed in 1938, when he defined organizations as subsidiary systems within cooperative systems that include physical, personal, and social systems. In this paper, an effort is made to explain and resolve these contradictions. Unlike previous study which focused on Barnard's personal situation, the study examines the theoretical reasons behind his personal situation at the time. By proposing an inclusive, stratiform concept of social systems, this study explains the differences among the following three concepts: formal organizations, social systems, and personal systems. This paper also points out the significance of the social systems presented by Barnard in 1938. Results of this study arbitrate between the concepts presented by Barnard in 1938 and 1958 concerning formal organizations. Furthermore, a linkage between ideas maintained by Barnard and Luhmann is proposed.

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.40, no.2, pp.41-80, 1998-12

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In his famous book, "The Society of Consumption", Jean Baudrillard claimed his famous theory that consumption as such is a sign. It isn't made for the utility which it is alleged to bring, but for escalation of the social class. We can't really enjoy consumption because we are forced to pretend to enjoy it. The utitliy of it is simply an illusion. The consumption is the comsumption of signs rather than goods and services. He finds no relation between price and utility, nor exchange value and use value. According to him, all goods and services have their symbolic meaning, that is the purpose of consumption. And there are only exchange values. They make supply and demand. The exchange values are determined structually. We can't escape from the system of exchange values because they are deeply implanted in ourselves. It is a kind of ideology. So we can't feel our consumption is enforced. They shape our criterion of behavior or way to see the entire world through the aquisition of language. We can't dispute against him because we can't explain the utility definitely nor measue it. It is simply a subjective notion. So if someone claims that it comes from somewhat, not from personal satisfaction, we can't controvert against him. The only one thing which we can do is to give him no agreement. There are, however, relations which don't depend on such subjectivity. That is the technical relation. All goods and services depend each other substitutely or complementary. Such relations come from not only utility but also technical (physical) conditions. And they give rise to competition in capitalist countries that negate any illusion each other. Baudrillard puts emphasis on advertising, but it is not omnipotent. Even if producers often deceit consumers through advertising, the former can't deceive the latter eternally. Baudrillard denies people of the subjectivity, that is the ability of decision making. People always depend someone else. In the event his claim leads us to a nihilism. His theory contains a self-reference. Such theory is indisputable but indeterminant as well. And it is not a scientific hypothesis by the Popper's criterion. So it is inadequate to apply his theory to our economic life.