著者

林田 治男

出版者

大阪産業大学

雑誌

大阪産業大学経済論集 (ISSN:13451448)

巻号頁・発行日

vol.7, no.2, pp.181-213, 2006-02-28

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我が国の鉄道建設が具体化したのは,明治2年末の英国人;レイとの100万ポンドの借款契約とそれに基く建設計画である。この契約においては,外国人の雇用権,必要資材の購入権,組織の指揮命令権など悉くレイの手中にあった。幕末混乱期に外国奉行;小笠原長行が,米国人;ポートマンへ鉄道敷設権を付与した問題の処理に当って,維新政府担当者が日本側自主権の確保に苦心しながら交渉していたのと対照的である。錯雑した状況の中で,日本政府はレイが指名した代理人;トロートマンとの面会拒否,建設資金の「ロンドンでの公募」を廉にしたレイ契約の破棄宣告,オリエンタル銀行への問題処理の委託およびレイ契約の代理継承という一連の行動によって,徐々に鉄道建設・運営に関する管轄権,および外国人の雇用権を確保していった。これらの過程のうち本稿では,レイ借款が解約されていく状況を中心にその理由を明示しつつ詳述する。前兆として1870年4月(明治3年)からの,トロートマンへの異様な応対や,4月の英国公使;パークスの書簡から,その気配が察知できる。6月時点での「公募」情報入手後の日本政府の行動は,実に水際立っていた。レイがロンドンで「関税と鉄道収入を担保に」「300万ではなく100万ポンドを」(計画路線全体の建設資金としては300万ポンド程度必要で,100万にポンドに対しては担保が過大である)「公募」(少数の有力な資本家から内輪にではなく)したこと,および日本政府へは12%で貸付け,英国では9%で募集したことが資金提供者と建設担当者という二重の地位を使い分けた背信行為であることを論拠として日本側は解約を主張した。自主権の確保という重要な点は,表立って議論されていない。自主権確保を前面に押し出して解約あるいは契約内容の変更を要請しても,日本側に勝ち目はほとんどなかった。最終的にレイとは示談が成立し,オリエンタル銀行がその任務を引き継ぎ,鉄道建設に当たっていくこととなった。

著者

粟谷 佳司 アワタニ ヨシジ Yoshiji AWATANI

雑誌

大阪産業大学経済論集

巻号頁・発行日

vol.6, no.2, pp.105-116, 2005-02-28

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This paper argues the question of 'space' on Media and Cultural Studies especially from Jody Berland's reconsideration to Toronto Communication School like Marshall McLuhan or Harold AJnnis. In addition, we consider her insight into the problem of Globalization between the USA and Canada. McLuhan was criticized as technological determinism from Raymond Williams. Berland, However, reconsiders McLuhan's media theory and Innis's communication theory in terms of her "cultural technologies" and "social space" . The concept of "cultural technologies" means the combination culture with technology that derived from dialogue with McLuhan. She called "social space" from reading of Henri Lefebvre's 'the production of space'. From this point of view, we discuss the emergency of Canadian culture by the impact on global American hegemony.

著者

薄 斌 Bin Bo

雑誌

大阪産業大学経済論集

巻号頁・発行日

vol.14, no.1, pp.55-73, 2013-02

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It has been a long history for the taxation on both personal income and company income. The ineluctable reality is that double taxation occurs when the income transfer from company to person as a dividend. This paper discusses about the corporate tax basis and what are the relationships between the corporate tax basis and the methods to eliminate the double taxation. It is obviously that the viewpoint to eliminate the double taxation is necessary has been accepted by most of the researchers. The paper also examines the difference in efficiency of the several methods. In the last part, the paper compares the methods to eliminate the double taxation taken by the OECD countries, and gives advice about the ideal methods in China.

著者

林田 治男

出版者

大阪産業大学

雑誌

大阪産業大学経済論集 (ISSN:13451448)

巻号頁・発行日

vol.5, no.2, pp.159-177, 2004-02-28

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本務では、わが国における鉄道関連技術の習得に関して、日本側の資料を中心に草創期の状況を紹介していく。創業当時日本人指導層には、鉄道に関して多少の知識はあったが、鉄路の敷設、駅舎等付属設備の建設、車両の製造、および運行等に関する具体的,実務的知識は極めて乏しかった。そのような状況で、近代化の必要条件として交通通信網の整備を強く認識し、建設・創業に向けて様々な事業を開始していった。初期の段階で、独力でこれ等すべてをまかなうことは不可能だったので、車両のみならず多くの資材を輸入し、管理者・技術者・現場監督者・労働者にいたるまで外国に人材を求め、指導を仰ぎ、建設〜操業を開始した。初期の段階で、自立化の意欲を鮮明に打ち出し、そのプログラムも確実に実行していきながら、外国に依存する状況から徐々に脱却していった。国内市場の統合・拡大のために果たす鉄道業の役割を認識すると同時に、波及効果の大きい産業・最先端技術を体化した産業という面でも経済発展の牽引力になるというヴィジョンを指導層は有していた。そのためには、鉄道関連産業の自立化・国産化は不可欠の条件であった本稿では、創業前後め車両に関する状況を簡単の述べた後、募集方法、待遇、日本人への代替過程を中心にお雇い外国人の活用法を詳しく紹介していく。最後に彼らの活用法の経済学的意味合いを検討する。外部の人材活用法という側面では、現代的教訓も含んでいると考えられる。

著者

須藤 健太郎

出版者

大阪産業大学

雑誌

大阪産業大学経済論集 (ISSN:13451448)

巻号頁・発行日

vol.10, no.1, pp.43-62, 2008-10

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In recent years, Japanimation, which has been well received around the world, has grown into a powerful wave and given birth to a growing number of "otaku", and China is no exception. At the same time, the Chinese and Japanese governments have also felt the power of this trend. A range of policies and regulations have emerged one after another regarding creation of national brands and revitalization of industry. However we must admit that some difficulties still exist in implementing those policies, because it is the anime fans themselves who create the Japanimation trend. Why is the China's younger generation so deeply fascinated with Japanimation? Let us use the Japanimation fans' view of Japan and their real feeling on Japanimation as the starting point in exploring the psychological realm of Chinese youth.

著者

伊藤 誠 イトウ マコト ITOH Makoto

雑誌

大阪産業大学経済論集

巻号頁・発行日

vol.13, no.2, pp.149-156, 2012-03

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This note was summarized when optimizing numerical calculations. Under the personal environment supposing PC which recent years formed into the multi-core, the important points about fundamentals of vectorization, parallelization, memory access, etc. were arranged for the double loop of simple matrix calculation for the example.

著者

伊藤 誠 イトウ マコト Makoto ITOH

雑誌

大阪産業大学経済論集

巻号頁・発行日

vol.14, no.2, pp.223-231, 2013-03

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Emacs is one of the editors well used on UNIX system. Originally an editor is used for the input of a text and a program. However, Emacs offers the environment where it was unified in the case of using a computer. This note discusses Emacs as not input support of a program but execution environment of a program.

著者

本山 美彦 モトヤマ ヨシヒコ Yoshihiko MOTOYAMA

雑誌

大阪産業大学経済論集

巻号頁・発行日

vol.11, no.3, pp.329-347, 2010-06

著者

趙 世明

出版者

大阪産業大学学会

雑誌

大阪産業大学経済論集 (ISSN:13451448)

巻号頁・発行日

vol.21, no.1, pp.31-51, 2019-10

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本稿の目的は2008年から急拡大する中国商業銀行のオフバランス業務,いわゆる中国式のシャドー・バンキングについて,経済成長との関連性を分析することにある。金利自由化の進展,中国金融市場は規制緩和の方向に転じる一方,2008年からは金融市場における資金の需給ギャップの拡大により,中国特有のシャドー・バンキングが爆発的に成長した。このような現象は商業銀行が総量規制や窓口制限などのプルーデンス政策を回避するために行われた金融活動であり,「規制裁定(regulatory arbitrage)」という行為として捉えられる。本稿では,経済成長と並行して,中国の融資環境が単純的な人民元貸付からシャドー・バンキングを含めた多様な融資方式へ転換したことを明白にするために,中国人民銀行ホームページにて公表されている人民元貸付,シャドー・バンキングと経済成長の3変数を用いて,ベクトル自己回帰モデル(VAR モデル)による中国シャドー・バンキングの拡大と経済成長との因果関係について統計的な検証を行った。その結果,シャドー・バンキングと人民元貸付両方とも経済成長にグレンジャー因果関係があることが確認された。

著者

高橋 玲

出版者

大阪産業大学

雑誌

大阪産業大学経済論集 (ISSN:13451448)

巻号頁・発行日

vol.18, no.1, pp.57-79, 2016-10

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ある地域社会の成員には「場の正統性」が共有されており,彼らの行為選択の形式は相同性をもつが,同時にそこには,「偏倚的」な実践も現れる。本稿では,P. ブルデューの「ハビトゥス」と「実践」を軸に据えた経済人類学の見地から,近代的市場システムに巻き込まれつつある地域社会の様相を考察する。また,そこでは,R. ファース,J.A. シュムペーター,C. ギアツの視座が重要な貢献をなしている。偏倚的実践を生成するために利用可能な文化資本と,それを蓄積し利用できる力能を備えた主体,そして彼の実践とその「場」に現れる他者の諸実践との相互作用による「場の正統性」の変革という点で,社会環境の変化に順化しようとする個人のさまを見る。

著者

加藤 道也 カトウ ミチヤ Michiya KATO

雑誌

大阪産業大学経済論集

巻号頁・発行日

vol.12, no.2, pp.153-189, 2011-02

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YOSHIMURA Gentaro was a colonial bureaucrat who served at the Home Office, the Cabinet Legislation Bureau, and the Japanese Government-General of Kwantung Leased Territory from 1899 to 1914. From 1917, he was engaged in the Colonial Bureau and published two reports on Egypt: Egyptian Problems (1921) and Irish and Egyptian Problems (1922). In these reports, he criticized fundamentally the British rule in Egypt because the British policy in Egypt, based on the paternalistic view, failed to handle the independence movement by the Egyptian people. Although YOSHIMURA criticized the British rule in Egypt, it does not necessarily mean that he was critical with the imperialism itself. Rather he believed that Japan should take more leadership in Asia in order to protect Asia from `unfair intervention' by the Western Powers. His views on the colonial rule, in my opinion, were in line with the colonial policy adopted by the Japanese government at the time.

著者

王 京濱 湊 照宏

出版者

大阪産業大学

雑誌

大阪産業大学経済論集 (ISSN:13451448)

巻号頁・発行日

vol.17, no.1, pp.51-83, 2015-10

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本稿の目的は,中国の「影の銀行」と一般的な意味でのシャドー・バンキングとの違いについて検討し,この問題における中国の構造的特質を探り出すことである。近年,金融抑圧が長期にわたって続いてきた中国では,銀行のユニバーサルバンク化改革が行われ,金融機関は業種別金融規制制度の欠陥を利用し,利潤を追求している。その結果,銀行理財商品や銀行と信託会社の「協力」による資金プール,企業間における委託貸付け,手形割引制度の悪用による資金調達,インターバンク市場を利用した資金調達といった金融手段が急増し,中国のシャドー・バンキング・システムが形成された。このことから明らかなように,中国のシャドー・バンキング・システムは,金融機関による金融自由化の立ち遅れに起因する金融業余剰利潤の囲い込みにほかならない。これは単なる金融的事象ではなく,地方財政が長期的に疲弊化しているにもかかわらず,経済成長至上主義の下で資金需要が膨張した状況での財政事象でもある。以上から,中国のシャドー・バンキングは中国国内における独特の経済・政治的要因によって形成されたものであり,資本取引がまだ自由化されていない現状において,その崩壊による日本経済への影響は限定的と予測される。

著者

加藤 道也 カトウ ミチヤ Michiya KATO

雑誌

大阪産業大学経済論集

巻号頁・発行日

vol.9, no.1, pp.37-60, 2007-10

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In the interwar years, Japan shared a concern common to many Western industrialized nations to seek balance of payments and employment stability on the basis of a gold standard system at the pre-war parity. In order to do so, governments introduced a mild deflationary policy but only to be suffered from stagnation of economy and employment. After Japan returned to the gold standard in 1930, exchange rate began to rise and it threatened a decrease of export level. Domestic demand declined and job losses spread to the chemical and heavy industries and to the mining industry. But with the government determined to continue fiscal and monetary restriction, merely awaiting a recovery from depression, both firms and farms lost their trading strength and unemployment grew. The combination of the Manchurian Incident and the Britain's decision to abandon the gold standard convinced Japan that maintaining the pre-war gold par was impossible and in December 1931, the Japanese gold standard was abandoned. After 1932, military expenditure was increased and it effected on employment of the skilled workers. But the improvement of employment was limited to the casual workers as the relatively poor recovery of agricultural production reversed the shock absorber effect of the agricultural sector pushing casual workers into industrial cities.

著者

林田 治男 ハヤシダ ハルオ Haruo HAYASHIDA

雑誌

大阪産業大学経済論集

巻号頁・発行日

vol.5, no.3, pp.89-105, 2004-06-30

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At the beginning of Meiji Era, many foreign employees came to Japan in order to support her modernization. They contributed to the various fields, such as the construction of capitalistic society, the reinforcement of military power, and digestion of technological knowledge. Among them I am interesting in the railway engineers, for the transportation is a necessary condition for the development, the railway was the frontier industry of the contemporary economy, and it had a large ripple effect. The Imperial Government contracted to Horatio Nelson Lay of Britain in 1869. She canceled the contract next year because of his dishonest actions, and at the same time she ordered the Oriental Bank Corporation to clear the trouble between Lay and to succeed the contractual relations. Therefore the Japanese railways was constructed by British civil engineers and navvies using the British materials, was managed by British mechanical engineers and operators. Thus owing to the advice and suggestion of British engineers Japanese railways began to service. In order to study the motivation of hired British engineers it is necessary to investigate their careers. After their materials are acquired, it is possible to examine their skills and rewards, and induce their ethos overcoming a lot of heavy conditions in Japan. Last summer I visited the National Archives and the Institution of Civil Engineers in UK in order to inquire the memoirs of the Proceedings, the Candidate Circulars, and the members list of ICE and so on. After come back to Japan, I have been trying to support them by using the Japanese primary materials. Now I decide to publish this summarizing note which shows their careers, hoping to help this theme develop.

著者

斉藤 日出治 サイトウ ヒデハル Hideharu SAITO

雑誌

大阪産業大学経済論集

巻号頁・発行日

vol.12, no.1, pp.1-24, 2010-09

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Japan occupied the island of Hainandao just before the Asia Pacific War.The Japanese army murdered many Hainandao inhabitants during this occupation. Nevertheless the facts of these massacres have been suppressed and neglected by japanese government and people after the war. We have been researching the facts of the massacres by the Japanese army through interviews with the survivors in Hainandao. As a result we found these massacres did not happen accidentally, but were purposely carried out in accompaniment with the military operations of the Japanese army. These massacres took place continually from February 1939 to August 1945. I analyzed the Military Diary of the Japanese Navy in Hainandao. Recorded in this diary is not only military operations in the narrow sense, but also various government policies. For example, the mining of natural resources, management of land, control of prices, the education for the island inhabitants, and securing human resources. The aim of the Japanese army was to continue its war effort by pillaging resources, food, and using forced labor, among other things. It tried to construct a sphere of self-sustenance by pillage of its occupied countries. Many government policies were necessary to construct this sphere of self-sustenance by pillage. It shows the particularity of Japanese imperialism in comparison with Occidental imperialist practices.

著者

勝田 政広

出版者

大阪産業大学

雑誌

大阪産業大学経済論集 (ISSN:13451448)

巻号頁・発行日

vol.10, no.1, pp.15-26, 2008-10

著者

横山 直子

出版者

大阪産業大学

雑誌

大阪産業大学経済論集 (ISSN:13451448)

巻号頁・発行日

vol.17, no.2, pp.109-125, 2016-03

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Tax consciousness has a huge influence on tax compliance costs. Tax compliance costs have a large influence on tax consciousness. That is to say, tax consciousness and tax compliance costs influence each other. As tax consciousness get higher are more likely to be large tax compliance costs, and also characteristics of tax compliance costs become clear because of a specific character of tax consciousness to be clarified. Characteristics of tax consciousness and tax compliance costs are significant and profound. The features of this paper are to clarify characteristics of tax compliance costs and tax consciousness for income tax and local income tax and consider what influence tax consciousness and tax compliance costs. Tax consciousness and tax compliance costs are closely and deeply related to each other, furthermore this paper clarifies factors of tax consciousness and tax compliance costs, and in addition, considers the process of clarification of tax consciousness and tax compliance costs from various angles.Tax consciousness has a huge influence on tax compliance costs. Tax compliance costs have a large influence on tax consciousness. That is to say, tax consciousness and tax compliance costs influence each other. As tax consciousness get higher are more likely to be large tax compliance costs, and also characteristics of tax compliance costs become clear because of a specific character of tax consciousness to be clarified. Characteristics of tax consciousness and tax compliance costs are significant and profound. The features of this paper are to clarify characteristics of tax compliance costs and tax consciousness for income tax and local income tax and consider what influence tax consciousness and tax compliance costs. Tax consciousness and tax compliance costs are closely and deeply related to each other, furthermore this paper clarifies factors of tax consciousness and tax compliance costs, and in addition, considers the process of clarification of tax consciousness and tax compliance costs from various angles.

著者

大津 定美

出版者

大阪産業大学

雑誌

大阪産業大学経済論集 (ISSN:13451448)

巻号頁・発行日

vol.7, no.3, pp.437-454, 2006-06-30

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After long and heated debates in Russia, new pension laws with the so-called funded part were put into effect in 2002. The realization process in 2003 faced many unexpected difficulties and barriers, such as 1) mailing balance sheets to individual insurants, 2) extremely weak response from the insurants. Amendments were also made to the new pension laws such as, 1) reduction in tariff rates of the so-called uniform social tax (UST) from 28% to 20% of the wage bill, 2) exclusion of the middle-aged cohorts from the obligatory funded part. These amendments caused serious concern among specialists about a possible budget deficit in the Pension Fund of Russia, which could endanger the very core of the reform scheme. Against mounting worries among the population over the new pension system, the government adopted yet another radical welfare reform of "Monetization" which aims to replace various privileges for pensioners with monetary compensation, This policy angered elderly pensioners, who tried to resist through violent demonstrations and sit-ins by disrupting traffic. Furious babushka (elderly female pensioners) held demonstrations, which finally compelled concessions and rewriting of the laws on the part of the government. This failure will make the intended welfare reform even more difficult, and represents serious political damage to the Putin government, whose stable power base rested on popular support, particularly among elderly citizens.

著者

本山 美彦

出版者

大阪産業大学

雑誌

大阪産業大学経済論集 (ISSN:13451448)

巻号頁・発行日

vol.11, no.2, pp.199-218, 2010-02

著者

伊藤 誠

出版者

大阪産業大学

雑誌

大阪産業大学経済論集 (ISSN:13451448)

巻号頁・発行日

vol.8, no.1, pp.1-27, 2006-10-30

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Number Place is a puzzle which buries the 9×9 squares by the number of 1-9 according to the rules. The solution of Number Place is explained by various homepages and books. It seems that however, what explained the algorithm of solution concretely is not found. Then, in this paper, the algorithm of Number Place solution devised uniquely is introduced. Furthermore, the program which actually created the algorithm using Fortran which is one of the programming languages is also introduced. The logical type array of 9×9×9 of Fortran (it is called a logical cube in this paper) is used for expressing the 9×9 squares of Number Place. When this 3-dimensional logical type array was used together with the functions for array offered after Fortran9O, it turns out that the processing which had to use many do loops in Fortran77 becomes unnecessary, and we can program algorithm of Number Place solution very simply