著者

朴 大栄

出版者

桃山学院大学

雑誌

桃山学院大学総合研究所紀要 = ST.ANDREW,S UNIVERSITY BULLETIN OF THE RESEARCH INSTITUTE (ISSN:1346048X)

巻号頁・発行日

vol.41, no.1, pp.81-108, 2015-07-27

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This paper discusses "the principle of dual responsibility," one of the basic principles in auditing theory. "The principle of dual responsibility" assumes that financial statements are the responsibility of the company's management and that the auditor's responsibility is to express an opinion on the fair presentation of financial statements based on his or her audit. Actually, it means the "division of responsibility." The expression "the principle of dual responsibility" seems to have taken root in auditing theory texts in Japan from the 1960s. However, it is not apparent why "dual" responsibility is refered to, instead of "division" of responsibility between management and the auditor. In addition, this expression is widely used in textbooks on auditing in Japan but it is not discussed as a principle in American texts. What's the difference between them? As complications under current accounts, there are various issues concerning accounting estimates and uncertainty of measurement. Management is required to use good judgment in the selection and application of accounting principles. Shareholders and investors require the auditor to provide much more information in the auditor's report. Whenever an auditor includes specific information on uncertainties in his report, it may be inconsistent with "the principle of dual responsibility." What is the difference between Japan and the United States in relation to "the principle of dual responsibility"? Is the provision of specific information on uncertainties in an auditor's report against "the principle of dual responsibility"? That is the theme of this paper.

著者

片平 幸

出版者

桃山学院大学

雑誌

桃山学院大学総合研究所紀要 = ST.ANDREW,S UNIVERSITY BULLETIN OF THE RESEARCH INSTITUTE (ISSN:1346048X)

巻号頁・発行日

vol.42, no.1, pp.125-142, 2016-07-22

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This essay examines how Puccini's Madame Butterfly has been perceived in Japan since the early 20th century. Composer Giacomo Puccini (1858_1924) wrote the opera Madame Butterfly, which premiered in Italy in 1904. The story is about a tragic love between 15-year-old Japanese girl Cio-Cio-san and American naval officer B. F. Pinkerton. The setting is in Nagasaki in the early Meiji period. This story derives from the Western imagination of the 19th century, when great interest emerged in the West toward Japan due in part to international exhibitions of the time and the influence of Japonisme in Europe. Consequently, the Japanese people and customs represented in Madame Butterfly were exotic if not awkward based on a Western fantasy of the 19th century. Madame Butterfly is an opera production of the early 20th century, and eventually very popular, performed on stage all through the 20th century. This means, then, that there were newly directed or interpreted versions of it. Nevertheless, "Japan" in Madame Butterfly has been often represented in a peculiar manner for today's audiences in Japan. So how have Japanese people reacted to the representation of Japan in Madame Butterfly ? The aim of this essay is to investigate how Madame Butterfly has been perceived in Japan. Through this, I will analyze Japanese newspaper articles from the 1910s and onward. In addition, I will argue how Madame Butterfly can be an effective material to study the issue of representation as well as cross-cultural understanding. I also report how Madame Butterfly can be explored in lectures based on my educational practice.

著者

南出 和余

出版者

桃山学院大学

雑誌

桃山学院大学総合研究所紀要 = ST.ANDREW,S UNIVERSITY BULLETIN OF THE RESEARCH INSTITUTE (ISSN:1346048X)

巻号頁・発行日

vol.39, no.3, pp.91-108, 2014-03-28

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In Bangladesh today, many young people are migrating from rural villages to urban areas as a result of the rapid economic growth occurring in the country. Especially under the expansion of primary education in rural areas since the late 1980s, many children have begun to go to school while their parents had little experience of schooling. This generation is the so called "first educated generation" in their families. Through this school experience, they have acquired a "nonagricultural orientation" and have gone to urban areas where they are able to find work, but with low wages, mainly at the garment factories that are expanding significantly throughout the country. For a Japanese anthropologist, talking about the urban migration of young people during a time of economic growth reminds one of the experience of Japan in the 1960s. Many young people who had just graduated from high school or junior high school had migrated from rural to urban areas to find work, being typified by "mass employment." The "baby boomers" who were born in the post-war period definitely brought about economic growth as well as social changes in Japanese society. In this paper, I focus on the experience of my parents, who were part of the rural-urban migration in Japan in the 1960s, being motivated by my research in Bangladesh on the children and youth who are recently undergoing a similar migration experience. Their lives in 1960s Japan were influenced by the job situation in both rural and urban areas, by the relationship between rural and urban areas, and more directly by the network of urban migrants. At the same time, their experience itself revolutionized society. These factors can be adopted as a comparative perspective when I study the impact and effects of the urban migration of young people and the social transformation now taking place in Bangladesh. The anthropological "self" perspective between my background and my target society will be examined.

著者

朴 大栄 宮本 京子

出版者

桃山学院大学

雑誌

桃山学院大学総合研究所紀要 = ST.ANDREW,S UNIVERSITY BULLETIN OF THE RESEARCH INSTITUTE (ISSN:1346048X)

巻号頁・発行日

vol.38, no.1, pp.1-25, 2012-08-31

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Audit failures are often caused by the inability of auditors to maintain independence. The lack of independence is an enemy of systematic and efficient audit operations. How can auditors secure independence? To answer this question, we need to discuss a wide variety of issues, including not only an appropriate organization of auditors, quality control and governance but also the necessity of auditors' rotation and the whereabouts of an authority to select auditor members or determine remuneration for auditors. This paper focuses on audit quality control, which is an essential task in ensuring reliable audit results, and discusses present situations and problems regarding audit quality control systems from the viewpoint of audit firms, JICPA ( Japanese Institute of Certified Public Accountants) and CPAAOB (Certified Public Accountants and Auditing Oversight Board). We also discuss whether or not the size of an audit firms is relevant to its ability to conduct appropriate quality control of audit operations, since we consider it important to clarify such relevance or irrelevance for identifying desirable quality control systems for respective audit firms. We conducted a questionnaire survey on both large audit firms and small and medium-size counterparts to find and analyze the status of their respective quality control systems, and this paper explains the survey results.

著者

谷口 照三

出版者

桃山学院大学

雑誌

桃山学院大学総合研究所紀要 = ST.ANDREW,S UNIVERSITY BULLETIN OF THE RESEARCH INSTITUTE (ISSN:1346048X)

巻号頁・発行日

vol.37, no.3, pp.47-63, 2012-03-30

著者

梅山 秀幸

出版者

桃山学院大学

雑誌

桃山学院大学総合研究所紀要 = ST.ANDREW,S UNIVERSITY BULLETIN OF THE RESEARCH INSTITUTE (ISSN:1346048X)

巻号頁・発行日

vol.39, no.3, pp.73-88, 2014-03-28

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"Jeongeub-sa," the only Baegjje song in existence today, depicts a wife's anxiety about her husband going away on a peddling tour. Similarly, the chapter, "Izutsu" of The Tale of Ise, is wellknown for describing a couple's deep love for each other ; the couple are childhood friends and used to play together around the village well. In this chapter, the wife also composes a poem depicting her anxiety about her husband going away on a peddling tour, although in this case the husband actually goes to visit the house of another woman. It seems possible that the "Izutsu" chapter of The Tale of Ise was influenced by "Jeongeub-sa" in some way. Containing stories of the main male character's various love affairs, The Tale of Ise is recognized as one of the first works of Japanese literature in the country's history to express "miyabi" (courtly elegance), a typical Japanese aesthetic sense. However, it is necessary to consider the fact that the male character, Ariwara no Narihira, was a descendant of the Baegjje King. Narihira loved not only hunting with falcons, but also "hunting" for women. The Baegjje King's family were experts in falconry and their skills were passed down through the family generations. Narihira frequently visited Katano to practice his falconry, and Katano was where many exiles from Baegjje lived after the kingdom was overthrown in the 7th century. This could suggest that here was a place where these immigrants disseminated their Baegjje songs as valuable assets inherited from their ancestors.