著者

杉原 久仁子

出版者

桃山学院大学

巻号頁・発行日

2016-03-17

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2015年度

著者

朴 大栄/宮本 京子 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 (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

芝村 篤樹

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.59, no.3, pp.1-32, 2017-12

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.

著者

査 蕾

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.58, no.1, pp.137-155, 2016-07-06

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.7, pp.41-65, 2017-11-27

著者

山中 康行

出版者

桃山学院大学

雑誌

桃山学院大学経済経営論集 = Andrew's University economic and business review (ISSN:02869721)

巻号頁・発行日

vol.59, no.2, pp.37-71, 2017-10-06

著者

山中 康行

出版者

桃山学院大学

雑誌

桃山学院大学経済経営論集 = Andrew's University economic and business review (ISSN:02869721)

巻号頁・発行日

vol.59, no.2, pp.37-71, 2017-10-06

著者

深見 純生

出版者

桃山学院大学

雑誌

国際文化論集 (ISSN:09170219)

巻号頁・発行日

no.45, pp.145-163, 2012-01-31

著者

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 (ISSN:02869721)

巻号頁・発行日

vol.55, no.1, pp.7-22, 2013-10-31

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In Macau, the casino industry's rights of management have been opened in early in 2000's. The rights which had been monopolized by Sociedade de Jogos de Macau (SJM) opened to the Hongkong and the American enterprises. This participation by a Las-vegas enterprise erased previous dark image of casinos in Macau and made them change into the huge bright resort facilities where families can enjoy. These huge resorts are called as "Integrated resorts" which consist of multiplex facilities such as casinos, hotels, restaurants, shopping-malls, theaters, convention centers, and so on. This integrated-resorts' developments made huge success and brought enormous tourists and benefits to Macau. Macau government also obtained huge increase in fiscal revenue. The integrated-resorts' developments also have large capacity of employment so that unemployment rate in Macau has declined from 6% to 2%. Casino's developments brought Macau citizens many employment opportunities, high incomes and high-level social securities, too. On the other hand, there also remain some problems. This extra ordinary inclination toward a single industry of casino in all the social and economic aspects might influence the future economic development of Macau.

著者

鳴瀬 剛大 市居 利絵 築地 佑人

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.42, no.2, pp.73-104, 2016-12-05

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Since the Great Hanshin-Awaji Earthquake in January 1995, universities nationwide have set up volunteer centers. However, unlike regular local volunteer centers, the pedagogical purpose and system at universities vary, such that, as at other universities, St. Andrew's University (Momoyama Gakuin University) also developed its center through a trial-and-error process. We surveyed volunteer centers at eight universities that operate energetically and act as model volunteer centers in order to find their key success factors. The greatest success factor we found was specialist personnel called volunteer coordinators, who are in charge at many volunteer centers that have succeeded in communicating information vigorously and collaborating with their community. At St. Andrew's University, instead of specialists such as volunteer coordinators, full-time faculty members work to operate volunteer support activities that are unique to the university, along with support for disabled students. The utilization of volunteer coordinators and involvement by faculty members in support management are significant in meeting community needs and fostering citizens of the world, which are the goals of this university.

著者

田中 祥貴

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.42, no.2, pp.1-22, 2016-12-05

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What should the House of Councilors be under the Constitution? This has been one of the most difficult problems under our constitution since its establishment. It is such a thorny problem that we cannot resolve it at present. This research attempts to provide the proper answer concerning it. Of course, the constitutional position of the House of Councilors should be prescribed in correlation with the House of Representatives on the basis of the characteristics of the political and social background of the country in question. This research concludes that the House of Councilors should be a guardian of the Constitution, which can control the government from the perspective of protecting the constitutional discipline. If the government forces through its policy without any public agreement, nobody but the House of Councilors cannot stop its forcible passage. The House of Councilors is therefore responsible for supervising and preventing the government from overstepping its own authority. This research explains the validity of such a position of the House of Councilors in light of the text and the original intent of the constitutional law, the constitutional theory, and the actual political life. And then this research describes that the House of Councilors should establish such new committees as the constitution committee and the delegated legislation committee, and be provided with such new power as the legislative veto, with which the House of Councilors can veto any problematic delegated legislations made by the government, for protecting the constitutional norms. Furthermore, more than half of the members of the House of Councilors should be non-partisan. In order to establish such a composition, we have to fundamentally transform the current electoral system. And in all probability, a recommendation system for candidates who are non-partisan and knowledgeable would be suitable for this purpose. When these reforms are put into practice, the House of Councilors will become the genuine "House of Common Sense".

著者

侯 巧紅

出版者

桃山学院大学

雑誌

桃山学院大学人間科学 (ISSN:09170227)

巻号頁・発行日

no.35, pp.251-305, 2008-07-07

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In the Dazhidulun (大智度論), Indra tests King Sibi in order to discover a future Buddha. He is so persistent as to demand that he perform an observance called "declaration of the truth" (satya-vacana), which is handed down in Indian literary tradition. The Indians believe that a supernatural power subsists in the truth (satya) to work a miracle in an urgent crisis. It is when the truth is verbally expressed that a miracle takes effect. Insisting that he really intends to become a Buddha, King Sibi declares, "If your words should be true, may my broken body be restored." As soon as he speaks, his body is restored. Thus his words prove to be true. Indra is at last convinced that King Sibi earnestly wishes to becomea Buddha.On the other hand, in the Liudujijing (六度集經), Indra is only anxious about his own future and he is contented unless the king aims at the position of Indra. He is soon restored the injured body of the king after applying celestial medicine to him. The two versions of the story of King Sibi are thus incompatible with each other.The story of King Sibi was introduced into Japan from China. We find it told in three narrative collections in different ages, first in the Sanboe(三寶繪) of 984, next in the Kingenruijusho(金言類聚抄), the date of which seems to be sometime bwetween the late 11th century and the early 13th century, and last in the Sangokudenki (三國傳記) of the first half of the15th century.Minamoto-no-Tamenori (源爲憲), the compiler of the Sanboe, uses both the Dazhidulun and the Liudujijing, the two Chinese texts incompatible with each other, when he tells the story of´Sibi. He mostly follows the text of the Dazhidulun. Oddly enough, however, he does not notice the declaration of the truth as performed by the king. He is ignorant of this observance, well-known in Buddhist tradition. Without declaring the truth, the king in this version gets by on Indra's test when celestial medicine is applied to his damaged body. We do not know whether this Indra is eager to find a future Buddha or merely anxious about his own future. As a mixture of the two sources incompatible with each other, the story of King Sibi in the Sanboe is in confusion.Tanro(潭朗), the compiler of the Kingenruijusho(金言類聚抄), also tries to follow the text of the Dazhidulun when he tells the story of King Sibi. However, he does not read this Chinese text correctly. Like the compiler of the Sanboe, he does not know the motive of Indra for testing the king, nor does he know that Indra intends to evoke a declaration of the truth. Unlike Minamoto-no-Tamenori, he does not refer to celestial medicine when the king recovers, because he sticks to the Dazhidulun text. This story is also in confusion.Different from the two preceding Japanese versions, the story of Sibi as told by Gento(玄棟), the compiler of the Sangokudenki (三國傳記), does not follow any Chinese text. Except for the core of the story, King Sibi's gradual abandonment of his body, there is nothing that reminds us of a Chinese source. Words describing the characters who appear on the stage are all familiar to the Japanese. The whole text is in a perfect Japanese style. We find here no ambiguous points. King Sibi here is no longer a candidate for Buddhahood. He is merely an unusual person involved in an abnormal event. Freed from Chinese tradition, this version of King Sibi is truly Japanese.

著者

牧野 丹奈子

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.58, no.1, pp.21-61, 2016-07-06

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In this paper, we use the term "sociality" in contrast with "economy" to indicate performance that creates value for society. To consider "sociality" in business, we require a dynamic system to describe the interactive change between agents tackling social problems and the society. Those who consider the concept of a dynamic system for sociality need to regard themselves as actual elements of the system. In other words, they need to recognize that they can change the system by their own efforts. In this paper, we found that consideration of such a system results in proactiveness, a sense of responsibility, and positive behavior in individuals through our interview research.

著者

松平 功

出版者

桃山学院大学

雑誌

桃山学院大学キリスト教論集 (ISSN:0286973X)

巻号頁・発行日

no.50, pp.139-173, 2015-03-23

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The problem of domestic waste in Indonesia, especially in urban areas, is the most difficult issue to solve for the urban administrative bodies. In Indonesia, in the process of economic development and urban population growth, the amount of waste is expected to increase in urban areas in the near future. Even now, the amount of waste exceeds the processing capacity of the final disposal site which is called "TPA". Because the number of population in Indonesia is still growing, the reduction of domestic waste is an urgent issue. The purpose of this paper is to report about the environmental problems, such as the issue of waste in the island of Bali. The reason why the island of Bali was chosen for this analysis is not only because the population is increasing, but also the number of foreign visitors is rapidly increasing on this tiny island. By utilizing extensive data, the core of the problem will be pointed out in this paper. Furthermore, this paper will propose some solutions for this issue.

著者

王 竹

出版者

桃山学院大学

雑誌

人間文化研究 (ISSN:21889031)

巻号頁・発行日

no.3, pp.121-145, 2015-10-27

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In Chapter 21 of the Dream of the Red Chamber, after directly quoting the Quejia-pian section of Zhuangzi 荘子, Cao Xueqin 曹雪芹creates an unconventional scene by having the hero Jia Bao-yu 賈宝玉write a continuation of the section. Though less than 1000 words in length, the sequel keeps the original style of the Quejia-pian. It not only shows us how much the hero loves the Zhuangzi, but also the extent to which Zhuangzi pervades Jia Bao-yu's daily life. Analyzing the sequel section in the light of Jia Bao-yu's `three serious illnesses' in Chapter 21, we can clearly know what the hero thinks in his heart, and that all three `illnesses' come from his love for Zhuangzi. Moreover, reading Chapter 22, we find that Jia Bao-yu continues to write the sequel, a symbol of his long-lasting pursuit of the absolute freedom espoused by the Zhuangzi. By having his hero write a sequel to the Quejia-pian section, Cao Xueqin tells readers more effectively how much the hero longs for the perfect world of Zhuangzi, and how similar their two lifestyles are. This scene may be said to be the most important in the entire novel for understanding how Zhuangzi's ideals provide the basis for the hero's values, his way of thinking, and his world view (and, by extension, for those of Cao Xueqin himself).

著者

永井 清彦

出版者

桃山学院大学

雑誌

桃山学院大学キリスト教論集 (ISSN:0286973X)

巻号頁・発行日

no.47, pp.87-104, 2012-03-30

著者

荒木 英一

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.2, pp.41-58, 2012-01-31

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Through the special collaborative research projects (02-R-154, 05-R-181, 08-R-199) funded by Momoyama Gakuin University Research Institute, a considerably wide-ranging business survey was conducted each quarter from 2004 to 2009. A total of 1622 effective answers to our questionnaire were collected. Based on this dataset, in this article we analysed the impact of the Lehman Shock on the south Osaka economy. Using the Ordered Probit model as a method of analysis, we found that structural changes have not occurred after the Lehman Shock, though the Shock did have quite a temporary effect that made business expectations pessimistic to some extent.

著者

口野 直隆/大島 一二 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 (ISSN:02869721)

巻号頁・発行日

vol.56, no.3, pp.1-12, 2015-02-27

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This paper examines the strategy of development in Chinese food service market focusing on Saizeriya's case, one of the leading Japanese food service chain. In spite of expanding share of Japanese food service industry in Chinese market, media says that some companies are facing difficulties. Saizeriya's case could be described as a success when defining it as consequent increase of numbers of restraint after entering Chinese market. In this case study, factors of Saizeriya's success were analyzed focusing on it's strategy on1) procurement of food materials and2) labor management. This paper described how Saizeriya developed their business in Chinese food industry with using these strategies.