著者

山本 順一

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.56, no.4, pp.17-41, 2015-03-31

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This paper mainly describes the so-called Galapagos Syndrome in Japanese public librarianship when it is compared with western countries including United States. U. S. public libraries are now looked upon as community anchor, which should walk together with community itself and its members. While there are generally a few computers in a Japanese public library, even in a U.S. branch library, it has usually a computer labo, and many black children use workstations, and play games and social media. Most Japanese people consider the public library as a free public book-lending institution. Though not a few active Japanese public libraries are tackling with new services, most of those confine their services to narrow traditional coverage. Anyway, in U. S. public librarianship,'literacy'is a keyword with regard to developing a new kind of library service. Within the mind of U. S. public librarians, `literacy' means the basic knowledge of every daily useful area, for example financial literacy and health literacy. Generally speaking, people expect public libraries to support whole of community in economic development. Recently, embedded librarianship is emerging in the United States, and they are dealing with community reference service. Today's public librarians ought to be community information scientists. They also should try to get various kinds of grants. By the way, massive digital reproduction of print media is pushed forward all over the world libraries. And present 21st century society is used to utilize digital contents. World's public librarians should offer them in careful consideration of library users'profits.

著者

全 在紋

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.63, no.1, pp.83-124, 2021-07-27

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Some conclusions reached in this paper within the scope of the treatisewriting rules are summarized as follows:(1)In the accounting community of Japan, “In most Japanese enterprises,double-entry bookkeeping system is widely used. It is used not only byglobal corporations but also by small taverns behind train stations.” Suchkind of discussion (recognition) is rampant. However, as far as the taxstatistics based on the “blue/white return” of the NTA, we cannot acceptsuch a recognition. Even more so, considering that there are not a fewundeclared enterprises (actual numbers unknown).(2)In so-called “modern accounting,” discourses that pretend to bemembers of modern science can be seen as they are. “Profit” (increase inwealth) and “loss” (decrease in wealth), which form the basic concepts inmodern accounting, are not the concepts of entities (objects) that can beobserved straightforwardly. They are not the concepts of entities (objects)that can be observed in a straightforward manner, like the basic conceptssuch as “atom” and “molecule” in physics and chemistry as modern science.In other words, modern accounting is unknowingly in line with the methodof modern science in terms of the basic concepts that make up the “frameof reference for recognition.”(3)According to tax statistics of Japan, in the case of about 2.86 millioncorporations, “blue/white return” is over 99%, and almost all of them arebased on blue return (mostly double-entry bookkeeping system). However,looking at the “percentage of deficient corporations” over the years, almosttwo-thirds of the corporations have not paid corporate tax. With this, itseems unlikely that double-entry bookkeeping system has been adoptedbecause it is useful for increasing corporate profits. Rather, is double-entrybookkeeping system a useful tool for “legal tax evasion” ? Such doubts donot go away.(4)If the current “spreading of double-entry bookkeeping system” was theresult of the controlling means by discipline and training under modernpower, the end of such system is near. Based on Foucault’s ideas, inpostmodernism, the “épistémè de l’homme” as a frame of reference forrecognition is going to disappear without a trace. In short, double-entrybookkeeping system will soon become unpopular. Double - entrybookkeeping system, which was born in modern times, will be obsolete inpostmodernism ! Whether or not our assertion is right or wrong is left tothe judgment of posterity.

著者

金江 亮

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.139-152, 2019-07-26

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

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

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.

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

井田 大輔

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.4, pp.19-45, 2019-02-15

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This paper surveys the objective of monetary policy based on the newKeynesian model (NKM). The standard NKM is supported by a microfoundationof structural equations in contrast to the traditional Keynesianmodel. Therefore, in the analysis of optimal monetary policy, the centralbank’s loss function must be supported by its micro-foundation. In theNKM, the loss function is derived from a second-order approximation of thehousehold’s utility function. More specifically, the objective of monetarypolicy aims at stabilizing both inflation and the output gap in the standardNKM. However, the standard NKM has often been criticized, because itsstructure fails to explain actual economic dynamics. Previous studies showthat the shape of the central bank’s loss function is modified in accordancewith a change in a given economic structure. This paper focuses on therelationship between such an economic structural change and the shape ofthe central bank’s loss function, derived in the corresponding model.

著者

口野 直隆 大島 一二

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.2, pp.1-16, 2016-10-03

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In this paper, strategies of Japanese food service industry into overseas markets are discussed. Most of Japanese food service companies those challenged promotions into overseas markets have not completed their plans successful. Many of them experienced withdraw or shrinkage of sales because of the poor business performance. This paper aimed to examine its' causes and countermeasures based on the case of Ootoya; who established unique FC transforming strategy through close corporation with partners in Thailand and Taiwan, and have led to successful business there. Based on these successes, recently they are implementing the promotion into Chinese market with Taiwanese partner. The case indicates the significance of tight relationship with the partners in overseas markets, and is supposed to be worthy of attention.

著者

山本 順一

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.1, pp.21-62, 2017-07-20

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This paper deals with necessary knowledge about copyright law, and inaddition related important ethics which all researchers have to learn. Atfirst, it explains the outlines of Japanese Copyright Act of 1970, andfollowing revised acts. Researchers never fail to understand the realmeaning of legal citation doctrine. They necessarily should make sense ofthe way to lawfully and ethically reuse their own academic papers. Whenthey are working at national laboratories, or famous universities, they hadbetter know something about trademark, besides patent system. Thispaper also tells about what authorship ought to be. And other topics, forexample self-archiving, institutional repositories, creative commons license,and the usage of copyright-free illustrations are discussed. This paper isdedicated to young generation researchers including my students.