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

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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

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松本睦樹教授定年退職記念号

著者

赤石 孝次

出版者

長崎大学経済学会

雑誌

経営と経済 = 經營と經濟@@@Journal of Business and Economics (ISSN:02869101)

巻号頁・発行日

vol.77, no.4, pp.45-86, 1998-03-25

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This paper reviews issues with analysis put forth in the Treasury Ⅰ(1984), Treasury Ⅱ (1985), and in congressional testimony, which has argued for the repeal of the nonbusiness state and local taxes deduction for itemizing taxpayers. In offering several arguments in support of its repeal, the Treasury Department has denied the deductibility on the basis of the two basic rationales; that is, the deduction is not necessary to define the federal income tax base properly under the ideal fiscal federalism, and the deduction cannot be justified on the rate-limiting rationale under the rate reduction proposal. But, it arrives at the consistency with the proper treatmnet of the state and local taxes under the comprehensive income tax by substituing the marble cake type federal system with the layer cake type federal system. By identifying issues behind the justification for eliminating the deductibility, this analysis suggests that the Treasury's arguments for repealing the deductibility has several policy implications; reducing the total business tax burden, reducing the size of government at all levels, and using the revenue for the federal income tax rate reduction.

著者

林 徹

出版者

長崎大学経済学会

雑誌

経営と経済 = Journal of Business and Economics (ISSN:02869101)

巻号頁・発行日

vol.97, no.1-4, pp.117-138, 2018-01-25

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Are managers more prone to raise pets than rank-and-file? Although there is much physiological, psychological, or psychosocialresearch on the effect of raising pets on individuals in general, patients, inpatients, younger people, elderly, etc., there seems to be little focus on managers who seem to have more stress in business than non-managers. After reviewing the literature relevant and surveys by Ministry of the Environment, we show the facts found in the interviews toward ten managers incumbent with original questionnaire (Kusubayashi, 2017). We found an intrigue fact through the interviews. On the one hand, the managers who used to have pets, i.e. do not have now, are likely to regard pets as his/her own child. On the other, the managers who have pets now are not likely.

著者

松竹 秀雄

出版者

長崎大学経済学会

雑誌

經營と經濟 = Journal of Business and Economics (ISSN:02869101)

巻号頁・発行日

vol.69, no.2, pp.165-199, 1989-09

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

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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

松竹 秀雄

出版者

長崎大学経済学会

雑誌

經營と經濟 = Journal of Business and Economics (ISSN:02869101)

巻号頁・発行日

vol.68, no.4, pp.45-91, 1989-03

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

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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

長崎大学経済学会

雑誌

経営と経済 (ISSN:02869101)

巻号頁・発行日

vol.64, no.2, pp.p97-105, 1984-09

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