著者

鴨田 博伸

出版者

日本開発工学会

雑誌

開発工学 (ISSN:13437623)

巻号頁・発行日

vol.18, no.1, pp.45-48, 1999-02-15 (Released:2010-09-09)

参考文献数

1

著者

柳下 和夫

出版者

The Development Engineering Society of Japan

雑誌

開発工学 = Development engineering (ISSN:13437623)

巻号頁・発行日

vol.32, no.1, pp.69-75, 2013-01-15

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Consumption tax of 5% in Japan is comparatively low compared to other countries. But it is insufficient to cover her annual expenditure and the deficit is compensated by the publication of government bonds. However, the publication of government bonds became more than twice her GDP. Besides, there is criticism such as "unfair tax collection", "many tax evasions", "high tax collection cost". The author would like to propose a new "e-Tax" system utilizing ICT used in credit cards. The <e-Tax> utilizes electronic money instead of paper money being used now.<BR>The income tax can change tax rate from 0% for the low-income people to the highest tax rate for the high-income people at smoothly progressive rate. It can change tax rate according to the amount of accumulated income electronically and automatically from January 1st, to the present day. In addition, the consumption tax will be fixed 10% in 2015, but, in that case, the low-income people who use all the income to survive pays consumption tax of 10%, while the high income people, the consumption tax rate is lower than 10%, for they can save money without using the total income. This is reverse progressive taxation.<BR>The <e-Tax> can change tax rate automatically according to the amount of accumulation of the consumption from January 1st to the present day. It can solve the problem of the reverse progressive taxation. Because all these tax collection is performed by electronic money by ATM terminals and it is expected that tax collection cost will be much reduced without tax evasion.

著者

大江 修造

出版者

日本開発工学会

雑誌

開発工学 (ISSN:13437623)

巻号頁・発行日

vol.31, no.1, pp.19-22, 2011 (Released:2012-12-20)

参考文献数

5

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The Three Mile Island Unit-2 accident was examined from the view point of chemical engineering. It was concluded that preventive measures for the TMI atomic power plant were insufficient compared with those of a chemical plant. Zirconium alloy cladding reacts with steam and generates a hydrogen and zirconium oxide, which loses mechanical strength. As a result, the fuel element melted. At the temperature of 871°C, zirconium alloy starts to react with steam.Zr + 2H2O → ZrO2 + 2H2 + 141 Kcal (1)The reaction rate was observed by Pawel et al., and they presented a rate equation called the Cathcart-Pawel equation. According to the Cathcart-Pawel equation , zirconium alloy cladding was oxidized for 40 minutes at 1649°C (Schneider, 1980). This paper will state that the simulation of a hydrogen explosion at a higher temperature results in a significantly shorter reaction time. For example, at 1000°C the time is 100 hours, whereas at 1500°C it is two hours.

著者

藤井 享

出版者

The Development Engineering Society of Japan

雑誌

開発工学 = Development engineering (ISSN:13437623)

巻号頁・発行日

vol.33, no.1, pp.19-22, 2013-07-15

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General electric machinery manufacturers have making a new service business smart infrastructure projects (high-speed railway and mining development, smart community, water project, etc.). In this paper, I focus on the smart infrastructure projects, I introduce the "profit model of service innovation" of the customer point of view.As an example, I describe the Hitachi UK high-speed rail project. As can be seen from the case of the United Kingdom Hitachi high-speed business so far, is an important task in promoting the smart infrastructure strategy, and supplier and customer "Synergy capabilities" is important.In the Japanese manufacturers, This is what is important to be competitive in the global marketplace.

著者

伊藤 利朗

出版者

The Development Engineering Society of Japan

雑誌

開発工学 (ISSN:13437623)

巻号頁・発行日

vol.24, pp.9-14, 2006

著者

加藤 浩一郎

出版者

日本開発工学会

雑誌

開発工学 (ISSN:13437623)

巻号頁・発行日

vol.26, pp.21-30, 2007-10-30 (Released:2010-09-09)

参考文献数

18