著者

戸崎 哲彦

出版者

滋賀大学経済学部

雑誌

滋賀大学経済学部研究年報 (ISSN:13411608)

巻号頁・発行日

no.3, pp.81-122, 1996

著者

戸崎 哲彦

出版者

滋賀大学経済学部

雑誌

滋賀大学経済学部研究年報 (ISSN:13411608)

巻号頁・発行日

no.4, pp.57-88, 1997

著者

大和田 敢太

出版者

滋賀大学

雑誌

滋賀大学経済学部研究年報 (ISSN:13411608)

巻号頁・発行日

vol.14, pp.25-51, 2007

著者

戸崎 哲彦

出版者

滋賀大学経済学部

雑誌

滋賀大学経済学部研究年報 (ISSN:13411608)

巻号頁・発行日

no.3, pp.81-122, 1996

著者

原 秀六

出版者

滋賀大学経済学部

雑誌

滋賀大学経済学部研究年報 (ISSN:13411608)

巻号頁・発行日

no.4, pp.107-122, 1997

著者

原 秀六

出版者

滋賀大学経済学部

雑誌

滋賀大学経済学部研究年報 (ISSN:13411608)

巻号頁・発行日

no.4, pp.107-122, 1997

著者

小川 功

出版者

滋賀大学経済学部

雑誌

滋賀大学経済学部研究年報 (ISSN:13411608)

巻号頁・発行日

no.1, pp.19-42, 1994

著者

小川 功

出版者

滋賀大学

雑誌

滋賀大学経済学部研究年報 (ISSN:13411608)

巻号頁・発行日

vol.4, pp.19-46, 1997

著者

可児島 達夫

出版者

滋賀大学

雑誌

滋賀大学経済学部研究年報 (ISSN:13411608)

巻号頁・発行日

vol.3, pp.237-250, 1996

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This paper discusses conceptual framework of financial reporting in the United Kingdom, focusing on the objective of financial statements and the qualitative characteristics of financial information. It picks up the following articles and discusses their features and problems firstly, The Corporate Report which Accounting Standards Steering Committee (ASSC) published as discussion paper in 1975,secondly, Guidelines for Financial Reporting Standards which David Solomons drafted and Accounting Standards Committee (ASC) published in 1989,thirdly, Statement of Principles which Accounting Standards Board (ASB) published as exposure draft in 1991,lastly, Statement of Principles for Financial Reporting which ASB published as revised versions of Statement of Principles in 1995. In all articles, the objective of financial statements is basically to provide information that is useful to a wide range of users for making economic decisions. In Statement of Principles for Financial Reporting (1995), also the objective includes providing information that is useful for assessing the stewardship of management. In the Corporate Report (1975), Statement of Principles (1991) and Statement of Principles for Financial Reporting (1995), users of financial information include investors, lenders, employees, suppliers, customers, government and the public. In Guidelines for Financial Reporting (1989), users include investors, lenders, employees and customers. But all articles focus on general purpose financial reporting that is useful in common to all users. The qualitative characteristics of financial information are mainly in common relevance and reliability in all articles. But the content of each characteristics is different. In the Corporate Report and Guidelines for Financial Reporting, each characteristics is merely listed in parallel. Statement of Principles indicates the elements of each characteristics in detail and expresses them schematically. Also Statement of Principles for Financial Reporting reviews the relation between each characteristics and classifies them clearly.

著者

福浦 厚子

出版者

滋賀大学経済学部

雑誌

滋賀大学経済学部研究年報 (ISSN:13411608)

巻号頁・発行日

vol.19, pp.75-91, 2012

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The armed forces is one of the institutional organizations, but on the other side it is nothedged off from the outer world and local ociety. Goffman pointed out that the armed force is an example of a "total institution", a place for work and life where a large number of individuals with a similar status, live together for an extended period of time, isolated from wider society and forced to live a common, formal and guided life. This paper examines the relationship between the armed force and the society.

著者

水谷 剛

出版者

滋賀大学経済学部

雑誌

滋賀大学経済学部研究年報 (ISSN:13411608)

巻号頁・発行日

vol.20, pp.23-40, 2013

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In discussing the issue of intergenerational equity, use of what is known as generationalaccounting, which aims to quantify the state of such equity, is expected to play a role. Forgenerational accounting to convey information on intergenerational equity in an accurate, easy-to-understand manner, one must not only pay attention to the figures but also share an understanding of the methodology, including the meaning of estimate outcomes as well as the merits and limitations of generational accounting. In this thesis, we will take an overview of the criticisms of generational accounting introduced by Laurence Kotlikoff, and look at the methodological developments in recent studies made in response to such criticisms. As for Kotlikoff's generational accounting, several criticisms have been made, including 1)past benefits and burdens for current generations are not factored in and comparison can be made only between the generation aged zero today and future generations; 2)asymmetric assumptions are made in that" only future generations will bear the burden of resolving the outstanding deficits; and 3)the net burden for future generations is shown only as an average figure for the entire future generations. Recent studies have responded to such criticisms in three lines of approaches: 1)expanding the scope to include past benefits and burdens; 2)employing the so-called sustainability gap, which looks at the present value of long-run fiscal deficits; and 3)expanding the discussion by breaking down the future generations. In addition to such methodological sophistications, researchers have made various other efforts to respond to criticisms, such as improving on the assumptions on interest rates and growth rates. As we have seen so far, a number of criticisms have been leveled at Kotlikoff's generational accounting as to his methods and assumptions, but recent studies have made various methodological advances in response to such criticisms. I believe that we can ensure the effectiveness of generational accounting in conveying information regarding intergenerational equity in an accurate, easy-to-understand manner by understanding the methods andassumptions involved in generational accounting and by appropriately selecting such methods and assumptions.

著者

伊藤 博之

出版者

滋賀大学経済学部

雑誌

滋賀大学経済学部研究年報 (ISSN:13411608)

巻号頁・発行日

no.18, pp.63-85, 2011-11 (Released:2011-12-26)

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This is an interpretive study on organizational governance and power in a U.S. privately heldcompany. It is based on one year fieldwork conducted in the company. The interpretation iscentered around the project management developing new products. As the interpretive framework, it uses Foucault`s two concepts of power: jurisdictional (=discursive)power and disciplinary power. Generally, jurisdictiona(l=discursive)power is supposed to mean power itself. However, Foucault insists that it is quiet weak power to govern social organizations in the age of modern capitalism: jurisdictional power needs to be supported by disciplinary power in order to make social organization productive enough. In the interpretation, the relationship between the owner’s personal control and the control by the project management method is focused on. The owner’s control is interpreted toexemplify jurisdictional power, since it is justified by the legal foundation of ownership. Onthe other hand, the project management method is interpreted to enact social reality among the parties involved in, which exemplifies disciplinary power. The owner’s power was quiet strong: he could make almost any kinds of strategic decisions on his own authority. However, he could not govern the project management properly without the application of the project management method. Beside, he could not implement the method by himself. According to the above interpretation, this paper suggests that organizational governance is not only based on the jurisdictional power of management and it should be re-conceptualized as enacted through interplays among a variety types of power(control).

著者

三ツ石 郁夫

出版者

滋賀大学

雑誌

滋賀大学経済学部研究年報 (ISSN:13411608)

巻号頁・発行日

vol.13, pp.1-18, 2006

著者

金子 孝吉

出版者

滋賀大学

雑誌

滋賀大学経済学部研究年報 (ISSN:13411608)

巻号頁・発行日

vol.12, pp.148-123(1-26), 2005