著者

中村 恒彦

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.53, no.4, pp.7-43, 2012-03-30

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As the counterpart of modern accounting, critical accounting has revealed aspects that could not be clarified by modern accounting. Having its roots in Marxism, critical accounting has indicated that accounting functions not only as a micro accounting policy of each individual company but also as a macro accounting policy. It may not be an overstatement to say that Japanese-style accounting has developed under the combined influence of modern accounting and critical accounting. Despite its contribution, however, critical accounting does not seem to have received due recognition, presumably because of its tendency to deny the legitimacy of modern accounting and the established system. In fact, the theories studied in this paper also have such a tendency. Yet it is a mistake to refuse to acknowledge that critical accounting has revealed aspects that had been overlooked by modern accounting, thereby contributing to the field of accounting as a whole. By discussing the conceptual view, that is, the ideology, that critical accounting envisions, this paper aims to identify the aspects that tend to be overlooked in the existing accounting studies. As emphasized in Western critical accounting, what is believed important in that process is the "alternative" understanding. The ideology of critical accounting is underlain by Marx's formula: "They don't know it, but they do it." Some critical accounting theories argue that accounting or the entire accounting system unconsciously rationalizes or justifies companies' capital accumulation and profit seeking. Other theories claim that disclosing financial statements or the interests of companies as such comprises a surreptitious means of rationalizing or justifying corporate control. In any case, these theories seem to define accounting by examining in one way or another discourses arising from the phenomenon of accounting. It is, however, impracticable to study all theories of critical accounting in this analysis. Instead, this paper reviews the historic trend of critical accounting, thereby identifying the ideology of critical accounting and examining the ideological concepts of accounting. By studying the transition of critical accounting theories over generations of scholars, specifically the transition from the Miyagami theory to the Tsumori theory and to the Yamaji theory, this paper intends to organize what has been drawn from the ideology of critical accounting.

著者

三宅 亨

出版者

桃山学院大学

雑誌

桃山学院大学総合研究所紀要 (ISSN:1346048X)

巻号頁・発行日

vol.37, no.3, pp.173-196, 2012-03

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This paper aims to describe the history of the East China Sea area in the medieval Japanese age, with an emphasis on the activities of wako in the area. Their activities have been largely neglected in official historical accounts as marginal. Wako is often defined as "Japanese pirates" in the 14th to 16th centuries. This simplified definition, however, fails to give the entire picture of wako. It is true that wako in their early days were Japanese who raided neighboring Korean islands and coasts for food and local people, whom wako used as their slaves or sold elsewhere as slaves, but this is only part of the wako history. In the latter half of the 14th century, the Mongols, who ruled China in those days, invaded Kyushu, the western part of Japan, twice (in 1274 and 1281), but failed to conquer the country and had to withdraw. A great many people in northern Kyushu suffered the damage caused by the two wars, but the Japanese government in Kamakura did not have enough property for compensation. Some of the dissatisfied common people, as well as samurai warriors, in northern Kyushu began to sail as far as Korea and eventually China sometimes to trade and sometimes to attack and pillage coastal towns and villages. They were referred to as wako and were a source of fear for Koreans and Chinese. The Mongolians were defeated in China and expelled to the north of the border in 1368. The newly-established Ming dynasty faced two problems: the Mongolians, who retreated into the north and the wako, who advanced to the southeastern part of China. While they were busy defending themselves against Mongolian invasions, the Ming dynasty imposed a strict ban on overseas trade by private citizens and merchants for fear that they might cooperate with wako intruders. The Chinese government monopolized overseas trading and began to trade formally with the Muromachi government in Japan, which had replaced the Kamakura government in 1333. The Japanese and Ming trade was temporarily suspended in 1423 as a result of a clash between two Japanese trading ships. Some Chinese merchants took advantage of this incident and started smuggling with Japanese. They joined hands with Chinese pirates to protect themselves and their trading goods. Eventually, they armed themselves and came to work together with their Japanese counterparts. Although the word wa means "Japanese", Chinese predominated the wako in the middle of the 16th century. There were Koreans, Southeastern smugglers, and even Portuguese among the wako. One of the most prominent wako leaders was Wang Zhi (?-1559). He was originally a Chinese merchant, but he joined wako groups after he failed in his business in the 1530s. He sailed to Japan as a smuggler and settled in Goto, an island at the western end of Japan, and later in Hirado, a seaport in the northwestern tip of Kyushu. According to official school textbooks in Japan, two Portuguese visitors to a small island introduced matchlock muskets to Japan in 1453. Actually, however, their visit to Tanegashima island was arranged by Wang Zhi, who decided that the gun business was his new business opportunity. Wang also helped a Portuguese mercantile ship to come to Hirado, the first visit ever by Westerners to mainland Japan. By this time he was acknowledged as the paramount wako leader and the most wanted pirate by the Ming dynasty. In 1548, the Ming authorities attacked an island off Ningbo, a port for official Japanese-Ming trade. The island had served as the largest base for wako activities since 1526, but now their facilities were completely destroyed, and wako had to retreat from the island and seek new bases elsewhere. This triggered a series of large counterattacks by Chinese wako. They raided southeastern coastal cities. The Ming dynasty could not control them any longer, and many cities were captured and looted, and numerous innocent citizens were killed during the raids. The wako attacks lasted until 1557 when Wang Zhi decided to return home from Japan to China after his mother, wife and children were held in custody. He was executed later in 1559. The other Chinese wako fled west to the Fujian and Guangdong area. It was at the end of the 16th century that wako disappeared from the South China Sea. As we have seen above, wako were not necessarily "Japanese pirates". They were armed smugglers consisting of Chinese, Japanese, Koreans, and Southeast Asians. They contributed a great deal to the economic development and advance in civilization of the East China Area in the transitional period from the medieval age to early-modern times of Eastern Asia.

著者

青野 正明

出版者

桃山学院大学

雑誌

人間文化研究 = Journal of humanities research, St. Andrew's University (ISSN:21889031)

巻号頁・発行日

no.2, pp.141-166, 2015-03

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In this paper I seek to clarify the theory and practice of the "Shinto-Ablutions Performing Group of Korea" (朝鮮禊会), pointing out that, while recognizing the religious element in Shinto, the group steadfastly maintained that the practice of Shinto attained a higher plane over and above simple religion. The ascetics of the group held that, by carrying out ablutions (禊行), Shinto believers were able to attain unity with the ancestral gods. Needless to say, the worship of ancestral gods has a direct connection with the worship of Amaterasu Omikami (天照大神), the ancestral goddess of Japan's Imperial House. The ascetics of the group are thus directly linked to the ideology of the Japanese emperor system.

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

望月 和彦

出版者

桃山学院大学

雑誌

桃山学院大学経済経営論集 (ISSN:02869721)

巻号頁・発行日

vol.55, no.1, pp.115-158, 2013-10

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After the great crash of15th March, markets of stocks and commodities continued to turmoil. At the end of March the future markets of stocks and commodities were cleared but that wasn't a true clearance. Because clients of local areas refused to receive stocks which were falling and brokers of stock and bankers who lent money to them found pile up stocks to be cleared in their hands and in their safe. Such manipulation was brought to light by the bankruptcy of Masuda Bill Broker Bank on7th April. Prices of stocks and commodities fell sharply and the stock markets were closed. In meanwhile the tops of stock exchanges begged the finance minister Korekiyo Takahashi and the governor of the BOJ Junnosuke Inoue to finance for the clearance of stock trades. The BOJ announced to finance stock traders through their banks. And the finance minister Takahashi announced the troubles of stock market were resolved by the relief finance of BOJ but the stock market was collapsed on the day Takahashi made the announcement.

著者

佐々 充昭

出版者

桃山学院大学

雑誌

桃山学院大学総合研究所紀要 (ISSN:1346048X)

巻号頁・発行日

vol.39, no.3, pp.241-259, 2014-03

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In the 15th century, the plague was widespread in the Hwanghae-Do Region, killing many Korean people. At the time, there was a popular rumor that the plague was caused by the curse of Dangun, the mythological being who founded the Choson State (the oldest country in the Korean Peninsula). By analyzing the related articles from Choson Wangjo Sillok (Annals of the Choson Dynasty), this paper considers the reason for the emergence of this rumor, thus clarifying the following facts. At Mt. Guwol in Hwanghae-Do, there existed a shrine known as Samsung-Sa, which was strongly regarded as holy by the local people. It is assumed that because Mt. Guwol had altars at which one could pray for rain, people considered the shrine especially effective for bringing rain. Moreover, the three saints that contained Dangun were enshrined at Samsung-Sa, where religious services based on the rituals of Buddhism, Taoism, and native folk beliefs were performed. During the Goryeo period, a messenger was sent from the Goryeo Imperial Court, and official religious services were carried out at Samsung-Sa. Thereafter, Lee Seonggye founded a new dynasty in 1392 and named it Choson to connect it with the oldest country in the Korean Peninsula. In addition, to enable the Choson Imperial Court to worship the national building Saint of Old Choson State. Dangun was enshrined at a new shrine in Pyongyang, where the Imperial Court performed the official religious services for Dangun. In addition, the Choson Dynasty adopted neo-Confucianism as the national governing principle and tried to accordingly change religious services in shrines throughout the country. In alignment with this reformation, not only were the religious services performed at Samsung-Sa modified to conform to Confucianism but also the official religious services at the shrine were abolished. The people of Hwanghae-Do were extremely dissatisfied with the Choson Dynasty's measures. Therefore, when the plague centered on Hwanghae-Do in the 15th century, it was popularly believed that the epidemic had resulted from Dangun's curse. This rumor spread throughout the country, and the Choson Imperial Court sent an inspector to Hwanghae-Do to thoroughly investigate the shrine's origin and connection to the plague. Consequently, it was reported that Dangun's curse was an unfounded inference, and the rumor was contradicted. However, the Choson Imperial Court accepted the demand of the Hwanghae-Do inhabitants and resumed the official religious services at Samsung-Sa. Furthermore, the Choson Imperial Court began performing religious services at Samsung-Sa, specifically prayers for rain. In conclusion, the rumors of Dangun's curse emerged because of the Hwanghae-Do inhabitants' dissatisfaction regarding the building of the Dangun Shrine in Pyongyang. In addition, the situation reflected the public's yearning for the religious services based on Buddhism, Taoism, and native folk rituals that were abandoned by the Choson Dynasty.

著者

宮本 孝二

出版者

桃山学院大学

雑誌

桃山学院大学社会学論集 (ISSN:02876647)

巻号頁・発行日

vol.44, no.1, pp.1-23, 2010-10-30

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This paper aims to show analytical effectiveness of social system theory through rethinking 'Social Theory and Social System' which is the range table of possible questions of sociology in Japanese national test of social welfare qualifications. We define social system as patterned relationships among status-role sets to attain common goals, and explain three ways how social systems can be found and analyzed. First, societies are analyzed as general and / or total system from aspects of economy, polity, law, education, social consciousness, stratification, population, social change, and so on. Second, regional society, organization, family, and life are analyzed as individual and / or sectional system. Third, social problematic situations are analyzed as social system responding to and / or causing social problems which are inequality, discrimination, poverty, deviance, suicide, violence, bullying, harassment, environmental problems, and so on.

著者

深見 純生

出版者

桃山学院大学

雑誌

桃山学院大学人間科学 = Human sciences review, St. Andrew's University (ISSN:09170227)

巻号頁・発行日

no.43, pp.145-170, 2012-11-21

著者

深見 純生

出版者

桃山学院大学

雑誌

桃山学院大学人間科学 = Human sciences review, St. Andrew's University (ISSN:09170227)

巻号頁・発行日

no.44, pp.273-295, 2013-03-29

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This is a biographical sketchi of Li Ye-si (a scholar with pseudonym Li Gao-tang in Zhe-jiang Yinxian1622-1680) : A chronological description of Li Ye-si's life-time history, his works and several movements of the related persons with him.

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.

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 (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.

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

谷口 照三

出版者

桃山学院大学

雑誌

桃山学院大学キリスト教論集 = The St. Andrew's University journal of Christian studies (ISSN:0286973X)

巻号頁・発行日

no.49, pp.133-157, 2014-03-13

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The expectation and skepticism for science and technology coexisted in the 20th century. In that century, however, the skepticism was more focused on rather than the expectation. It has only been 12 years since the 21st century started. However, the expectation and skepticism for science and technology has already increased, and it seems that the higher the expectation is, the deeper the skepticism is. It is estimated that it is because the rapid development of most advanced science and technology, such as IT , artificial intelligence, bioengineering, nanotechnology, was far more than what we expected. Various contentions are proposed for the tendency of science and technology. The forward-looking contention that would be accepted by most people and has certain level of restraint would be the following." The application and development of science and technology cannot be suppressed by the society. However, it is necessary for humans to balance and point it to the right direction with their intelligence. It is the responsibility of the ordinary citizens who do not specialize in science to provide such information to scientists and actively participate in the making of public policy for science. The application and development of science and technology is for all humans." The first sentence of this quote is not directly connected to the second and the third sentence. It is necessary to mediate the "questioning for science and technology" with human life, especially the consideration of the" meaning of life" in order to connect these persuasively.It is because" the application and development of science and technology is for all humans." This paper attempt to interpret concept of the vulnerability for humans and their lives and its response, subsidiarity, based on the concept of" art of life" and "a three- fold urge: (i) to live, (ii) to live well, (iii) to livebetter," mentioned by a philosopher, Alfred North Whitehead, in order to deepen the" questioning for science and technology." It also examines the "art of life" as a "deed" that is reconstructed under "the dynamic and flexible process" as the socialasthe "civil public sphere," the societal as "role-sharing society," and as the complementary relationship of individual and organization promotes the" openness to response possibility." The fundamental of this "deed" is vulnerability and its dynamic acceptance, and "partnership" and "cooperation" as well as "solidarity" that mediate the mutual sympathy that relates to the vulnerability and its dynamic acceptance. And subsidiarity is the one that creates the" rhythm" for the process and bridges it" to live better" with profound meaning.

著者

清水 真一

出版者

桃山学院大学

雑誌

桃山学院大学人間科学 = Human sciences review, St. Andrew's University (ISSN:09170227)

巻号頁・発行日

no.45, pp.265-279, 2014-03-28

著者

本間 栄男

出版者

桃山学院大学

雑誌

桃山学院大学社会学論集 = ST.ANDREW'S UNIVERSITY SOCIOLOGICAL REVIEW (ISSN:02876647)

巻号頁・発行日

vol.48, no.2, pp.63-104, 2015-02-27

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Herbert Spencer (1820-1903) included an evolutionary psychology in his synthetic philosophy. In this paper I treated the development of theory of emotion in his psychology. Spencer had four sources in his theory of emotion: Lamarkian theory of evolution, phrenology, association psychology, and theory of moral sense. Though association psychology which comes from empiricism is opposed to moral sense which is an inherent ability, he was able to dissolve the opposition through the Lamarkian theory of evolution which admits that an individual can hand down the ability he got to the next generation. From phrenology, he socceeded the opinion that psychological functions have their seats only in brain and nerve. Spencer gave a brief account of emotion in his early work (The Principles of Psychology, first edtion, 1855), but in the late 1850s he gradually considered it important. Through his reading Alexander Bain's The Emotion and the Will (1859), emotion occupied an important place in his system. In the second edtion of The Principles of Psychology (2vols. 1870-1872) he discussed the formation of social sentiments which is the base of social morality in his evolutionary way, and made it possible to engage psychology with sociology and ethics.

著者

大島 一二

出版者

桃山学院大学

雑誌

桃山学院大学総合研究所紀要 (ISSN:1346048X)

巻号頁・発行日

vol.43, no.1, pp.117-126, 2017-10

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In this paper, I examined sales and promotion strategies of Japanese agricultural products andfoods through those who exhibited Hong Kong Food Expo (HKTDC), one of the largest foodexhibition in East Asia. After the registration of Japanese dishes to World Heritage in 2013, aboom of Japanese foods has been observed especially in Asia. In Hong Kong, people are enjoyingvarious Japanese restaurants as well. This boom is obviously accelerating exports of Japaneseagricultural products. However, Japanese agricultural producers were mainly selling theirproducts in the domestic markets and their strategies toward the foreign markets still remain invulnerable stage. This paper aims to seek insights through the examination of the strategies usedat Hong Kong Food Expo.Hong Kong's food market has following characteristic points ;1) It is the biggest counter partner of exports of Japanese agricultural foods and products,2) There is no tariff on imports of Japanese foods and products basically, no non-tariff barrier butfor a few exceptions. It is in a favorable condition as an export partner.3) It is close to Japan and carriage procedures are simple.4) Most of Hong Kong people have visited Japan several times and are interested in Japanesefoods and culture.Thus, an analysis of Hong Kong Food Expo can provide us a good practice of strategies ofselling and promoting Japanese agricultural foods and products overseas.

著者

浜根 知恵 大野 順子

出版者

桃山学院大学

雑誌

桃山学院大学人間科学 = Human sciences review, St. Andrew's University (ISSN:09170227)

巻号頁・発行日

no.43, pp.121-143, 2012-11-21

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The pioneering activities on the Hojyo Dunes, Tottori Prefecture, came about due to the abundant cultivation of cotton and colza that took place during the Edo period. This changed to the cultivation of mulberry with the advent of the Meiji period because of the importation of cotton from foreign countries. This Dune area was irrigated using a small artificial pond known as the beach well and it was used to draw up subterranean water it came to be called the "Wife-killer beach well" because of the intense labor it required. In the 1950's the government provided this area with irrigation facilities. With these government sponsored policies and advances in farming technologies it became possible to cultivate items such as grapes, tomatoes, melons, eddo potatoes and leeks that could be used to make monetary profit in the market in addition to more traditional crops of sweet potatoes, shallots and watermelons. Farming in this desert area, which demanded that fields be treated with artificial measures due the lack of water created a state of affairs where there had to be a switchover to growing crops that were profitable and in demand in the marketplace along with the implementation of modern irrigation techniques. This resulted in advancing cooperation simultaneous with the development of large scale management that exceeded the range of the then existent traditional community. And thus, with the introduction of modern irrigation facilities along with the elimination of excessive labor connected with the Wife-killer beach well, we also see the development of communal farming and the sharing of production and distribution activities in the area and other areas as well as the advancement of usage regulations involving water used for agricultural purposes. With this, there also rapidly came into existence, a large-scale form of agricultural management concerned with the renting and leasing of land.

著者

梅山 秀幸

出版者

桃山学院大学

雑誌

人間文化研究 = Journal of humanities research St. Andrew's University (ISSN:21889031)

巻号頁・発行日

no.2, pp.363-386, 2015-03-23

著者

竹内 真澄

出版者

桃山学院大学

雑誌

桃山学院大学社会学論集 (ISSN:02876647)

巻号頁・発行日

vol.46, no.2, pp.47-74, 2012-12-21

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Functionalism, a main stream of sociological theory from its birth, faced transitions following its inception in the 19th century to the present time. The historical origin of sociological functionalism can be found in the work of Auguste Comte (1798-1857). How did Comte contribute to the formation of functionalism? This paper qualitatively analyzes Comte's theoretical work in two stages of modernization from simple civil society to industrial capitalism. The modern class is the cooperative relation between entrepreneur and operator, according to Comte's view. Comte used the word "entrepreneur" instead of capitalist, as well as "operator" instead of worker. Thereby, capitalist class domination and exploitation of workers were reduced to spontaneous subordination of operators to entrepreneurs. In addition, Comte rejected the ideal of self-government, the social contract, and autonomy arguing for the spontaneous subordination in modern corporations. He pointed to the subordination deriving particular divisions of labor from general divisions of labor. Thus, the general controls the particular. In this way, he argued that a modern class hierarchy emerged after the French and Industrial Revolutions. This is the very point that I emphasize. By Comte's theoretical construction, the function of exploitation was as mere task of modern organization. As a result, throughout the development of functionalist theory many scholars unconsciously depended on Comte's work. Yet, the performance of functionalism is not sufficient to explain modern society. The following generations of sociologists should discover new theoretical solutions to understand social disintegration outside of modern corporations. Nevertheless, Comte contributed greatly to the formation of main stream sociology.

著者

大貫 隆

出版者

桃山学院大学

雑誌

桃山学院大学キリスト教論集 = The St. Andrew's University journal of Christian studies (ISSN:0286973X)

巻号頁・発行日

no.49, pp.5-27, 2014-03-13

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Both Matt 19:28 and Luke 22:28-30 are based on the Q source, but the context is significantly different between the two passages. As the three passion predictions placed in proximity to 19:28 suggest, Matthew overall has in mind the parousia of the "Son of Man," Jesus. On the other hand, Luke 22:28-30 belongs to the scene of the Last Supper. Verse 30b corresponds almost exactly to Matt 19:28, in which Jesus tells his disciples: "You will also sit on twelve thrones, judging the twelve tribes of Israel." The difference between the two verses is that Luke 22:30b does not specify the number of the thrones as twelve because, earlier in 22:3, Luke announces that Satan has entered into Judas Iscariot. The original form of the Q saying is preserved in Matthew's text, which keeps the phrase "twelve thrones" intact. The early Church could not have produced a saying that assumes the inclusion of "Judas the betrayer" in the judgment activity. The Q text thus derives from the actual words Jesus uttered in his lifetime. The question is, what kind of judgment did Jesus originally say the Twelve would engage in as his closest associates? In my view, the answer is found in Mark 8:38 and Luke 12:8-9, which point to the same reality as Matt 19:28. Luke 12:8-9 refers to the judgment that divides people into two groups: those acknowledged and those denied by the Son of Man before the angels of God, depending on whether or not they accepted Jesus' words during his lifetime. Likewise, when Jesus suggests that in the kingdom of God the Twelve will be enthroned with him to judge the twelve tribes of Israel, he implies that they will pass judgment on individuals from God's chosen people, Israel, according to their responses to the ministry of Jesus and the Twelve. As G. Theissen argued two decades ago using the term "group messianism," the kingdom of God, as Jesus proclaimed it, did not represent a focus of the messianic expectation on a particular individual. Jesus' relationship with the kingdom of God was neither individualistic nor exclusive. While he embodied the kingdom of God with an overwhelming sense of sovereignty, sovereignty nevertheless was shared by the Twelve who worked with him for the proclamation of the kingdom. They will therefore be duly enthroned with Jesus as individuals from Israel are judged in responding either positively or negatively to the message proclaimed by Jesus as well as the Twelve.