著者
伯井 泰彦
出版者
長崎大学経済学会
雑誌
経営と経済 (ISSN:02869101)
巻号頁・発行日
vol.76, no.2, pp.1-38, 1996-09

Why monetary control in capitalist economies fails? Endogenous money approach, according to Wray and taking Keynes's nominalist view into consideration, could answer this. Money is a balance sheet's script in transferring purchasing power, a term in which debt positions are described, and its asset item thus financed on demand by banking system. Historically and institutionally, endogenous money is a nominal asset that circulates in every sort of giro systems. Wallerstein's World-System might be reinterpreted in view of its wobbly circulation towards the World- (Giro) -System. Money supply cannot be controlled exogenously since it is determined by private decisions to enter into debt commitments for spending. Liabilities are contractually fixed but assets are indeterminate thus cyclically could fall. This nominalistic nature of monetary contracts is based on the characteristics discussed bellow. Such uncertainties in turn make liquidity preference volatile, whose constraints will emerge, as it were, quasi-exogenously. The latter is no way identified with the demande for money, nor met with the money supply. Financial instability in capitalism is therefore due to a dynamics between the endogeneity of money supply and the "quasi-ex-ogeneity" of liquidity preference. This view on monetary theory provides a compelling critique of financial liberalization.
著者
南森 茂太
出版者
長崎大学経済学会
雑誌
経営と経済 (ISSN:02869101)
巻号頁・発行日
vol.99, no.1, pp.77-107, 2020-02

松本睦樹教授定年退職記念号
著者
西口 照男
出版者
長崎大学経済学部研究会
雑誌
経営と経済 (ISSN:02869101)
巻号頁・発行日
vol.45, no.2, pp.449-488, 1965-10
著者
岡田 裕正
出版者
長崎大学経済学会
雑誌
経営と経済 (ISSN:02869101)
巻号頁・発行日
vol.101, no.4, pp.1-19, 2022-03-25

The purpose of this paper is to clarify the difference of the income recycling (reclassification adjustment) between the IFRS and the J-GAAP. To accomplish this purpose, this paper summarizes prescriptions and definitions on comprehensive income, net income, other comprehensive income and reclassification adjustment, then clarifies the difference of income calculation structures under the Asset-and-Liability View. As the result of this examination, the recycling in the IFRS transfers revenue and expenses from the other comprehensive income statement to the statement of profit and loss, but the recycling in J-GAAP transfers the accumulated other comprehensive income items in the net assets section in the balance sheet to the income statement. Finally, this paper shows the meanings of reclassification entry which is required in J-GAAP but not required in IFRS.
著者
林 徹
出版者
長崎大学経済学会
雑誌
経営と経済 (ISSN:02869101)
巻号頁・発行日
vol.89, no.2, pp.33-56, 2009-09

Is business management science or art? To answer this big question, we apply such concepts as Mishina's three strategic factors for success in the long term, Vygotsky's activity theory, and Engestrom's knotworking, to the history of E.YAZAWA, who is well-known as entertainer, rock musician, and self-producer in Japan. As a result, we extract some theoretical problems in order to describe his own business strategy by E.YAZAWA consistently, while admitting some contributions of those factors, concepts, and theories as necessary conditions. Instead, we introduce other psychological factors, i.e.,passion, persistence, and sense as sufficient conditions so as to connect them altogether logically.
著者
小林 みどり
出版者
長崎大学経済学会
雑誌
経営と経済 (ISSN:02869101)
巻号頁・発行日
vol.65, no.2, pp.p475-479, 1985-10
著者
小林 みどり
出版者
長崎大学産業経営研究会
雑誌
経営と経済 (ISSN:02869101)
巻号頁・発行日
vol.63, no.4, pp.p147-150, 1984-03
著者
菅家 正瑞 佐藤 正治
出版者
長崎大学
雑誌
経営と経済 (ISSN:02869101)
巻号頁・発行日
vol.86, no.2, pp.103-133, 2006-09
著者
児玉 元平
出版者
長崎大学経済学部研究会
雑誌
経営と経済 (ISSN:02869101)
巻号頁・発行日
vol.53, no.1, pp.1-31, 1973-06
著者
松竹 秀雄
出版者
長崎大学経済学会
雑誌
経営と経済 (ISSN:02869101)
巻号頁・発行日
vol.68, no.3, pp.p59-99, 1988-12
著者
児玉 元平
出版者
長崎大学経済学部研究会
雑誌
経営と経済 (ISSN:02869101)
巻号頁・発行日
vol.41, no.3, pp.45-67, 1961-10