著者
吉弘 憲介
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.57, no.3, pp.67-99, 2016-03-03

The purpose of this paper is to clarify the characteristics of the tax reform plans that have been discussed during the Obama administration. Although President Obama aimed to restore the vertical equity of the tax system at the start of his administration, he lost the political advantage to carry out fundamental tax reforms when the Democratic Party was defeated at the midterm elections in the fall of 2010, and the actual scale of the tax reforms remained small. However, the discussions over the tax reform plans during this period involved issues related to US federal finances and how tax policies should deal with problems of American society. In this paper I compare the three comprehensive tax reform plans that have been discussed by both the Democratic and Republican parties during the Obama administration and extract the focal point of the tax reform discussions in the United States from the similarities in the plans. As a result, 1) all three plans were modeled on the 1986 tax reforms and aimed to reduce tax rates as well as expand the tax base; and 2) the plans also intended to recover vertical equity by eliminating tax preference for financial income. However, 3) it has become clear that it is difficult to thoroughly discuss such plans in Congress amid polarization of politics in the United States and extremely arduous to pave the way for specific reforms despite the need for fundamental tax reforms.
著者
南谷 覺正 Minamitani Akimasa
出版者
群馬大学社会情報学部
雑誌
群馬大学社会情報学部研究論集 (ISSN:13468812)
巻号頁・発行日
vol.23, pp.87-106, 2016-03-01

The purpose of this essay is to propose a renewed concept of civilization more suited to the twenty-first century that followed the one remembered for plunder, exploitation, and the destruction and sins of war. By way of illustration, Samuel P. Huntington's The Clash of Civilizations is reviewed and analyzed in the light of the proposed concept of civilization. The much criticized book, for all its insight, is characterized by its insidious attachment to the residua of the "modern." The human society now desperately needs clues for finding the way out of the predicaments the old "civilizations" have placed it in. A new wineskin in time must be of critical help for the advancement of humankind.
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.57, no.3, pp.33-48, 2016-03

This article mainly discusses the following issues: 1) Under the inflexible socialism economic system till the end of 1970's, large amount of the surplus labor were produced in rural China. 2) After the reform and opening of the economy by the Chinese government in 1980's, the industrialization in rural China enabled nearly one hundred million rural surplus labor to be employed successfully. 3) Because of the decline in employment in non-agricultural sector in China after 1990, immigrant labor to the cities have been increased. 4) These huge immigrants from the farming area to the cities brought serious impacts to the society. In the farming area, serious shortage of backbone young population caused the "hollowing-out" of rural society and economy and declined the agricultural production as well. This problem will possibly become a large obstacle to the development of agricultural economy. 5) Thus, reconsideration should be necessary about the significance of the development of agricultural economy through promoting the rural manufacturing and service industry.
著者
中島 茂 東松 豊彦 服部 浩明 岡野 幸雄 野沢 義則
出版者
The Japanese Society on Thrombosis and Hemostasis
雑誌
血液と脈管 (ISSN:03869717)
巻号頁・発行日
vol.17, no.1, pp.59-61, 1986-02-01 (Released:2010-08-05)
参考文献数
10

In many secretory cells, cyclic nucleotides and Ca2+ cooperatively or antagonistically control cell responses. Activation of platelets with thrombin caused a rapid breakdown of phosphoinositides and an increase of cytoplasmic free Ca2+ concentration, which resulted in shape change, secretion and aggregation. The hypothetical concept has recently been proposed that inositol trisphosphate, a degradation product of phosphatidylinositol 4, 5-bisphosphate (PIP2), serves as a second messenger for mobilizing intracellular Ca2+. The effects of cAMP and cGMP on thrombin-induced human pletelet responses were investigated. Thrombin-induced serotonin secretion and aggregation were inhibited by pretreatment with dibutyryl cAMP (dbcAMP) or 8-bromo cGMP (8bcGMP) in a dose-dependent manner. However, shape change was not affected by 8bcGMP. Preincubation of platelets with dbcAMP or 8bcGMP was without effect on the basal level of inositol trisphosphate and free cytosolic Ca2+, measured by fluorescent indicator quin 2, but suppressed their thrombin-induced enhancements. Enhanced [32P] incorporation into phosphatidylinositol 4-phosphate (PIP) and PIP2 was observed with dbcAMP or 8bcGMP treatment, suggesting activation of PI- and PIP-kinases. These results indicate that cGMP as well as cAMP acts as a negative messenger to prevent platelet activation. The inhibitory effect can be explained at least in part by the repression of phospholipase activation, resulting in reduced formation of inositol trisphosphate.
著者
Dan McKenzie Mike J. Bickle
出版者
The Seismological Society of Japan, The Volcanological Society of Japan , The Geodetic Society of Japan
雑誌
Journal of Physics of the Earth (ISSN:00223743)
巻号頁・発行日
vol.38, no.6, pp.511-515, 1990 (Released:2009-04-30)
参考文献数
3
被引用文献数
3 8 6

In an earlier paper the variation of melt fraction with temperature near the solidus of a rock with the composition of a garnet peridotite was parameterized as a continuous function of temperature. A number of people have suggested that eutectic melting is a better description of the behaviour near the solidus. Therefore a 'eutectic' parameterization is used here, and requires a finite melt fraction to be produced at the solidus before the temperature can increase further. The resulting changes in melt volumes and compositions are small, and are of similar magnitude to the likely errors in the earlier calculations.
著者
梅田矯菓 著
出版者
青木嵩山堂
巻号頁・発行日
1906
著者
小野寺 淳
出版者
筑波大学
雑誌
筑波大学人文地理学研究 (ISSN:03860183)
巻号頁・発行日
vol.16, pp.111-128, 1992
被引用文献数
1 2
著者
花里 利一 荻原 幸夫 稲山 正弘 大倉 靖彦 三井所 清典 坂本 功
出版者
日本建築学会
雑誌
日本建築学会技術報告集 (ISSN:13419463)
巻号頁・発行日
vol.5, no.7, pp.33-38, 1999
被引用文献数
2 2 9

A traditional wooden five-storied pagoda was structurally designed on the basis of the performance design concept against wind, earthquake and snow loads. The present paper describes the design loads evaluation, the non-linear structural analyses, and the strengthening techniques. The static wind and the earthquake response analyses were successfully performed in consideration of the key mechanisms such as the semi-rigidity at the column-beam joints. The calculated story drifts showed that the strengthened structure would be safe against the design loads for the return period of 200 years.
著者
赤松 良久 宮良 工 神谷 大介
出版者
公益社団法人 日本水環境学会
雑誌
水環境学会誌 (ISSN:09168958)
巻号頁・発行日
vol.39, no.2, pp.29-37, 2016

本研究では生態系内のエクセルギー (有効エネルギー) 効率に着目した河川生態環境評価法を提案した。本評価法では河川生態系内のエネルギーフローに着目し, 系内のエネルギー効率を高める (エントロピーを最小化する) ことが生態系の健全性の尺度になると考え, エネルギーの質と量を考慮したエクセルギー効率を河川生態環境評価指標とした。本手法を沖縄本島の複数の小河川に適用したところ, エクセルギー効率によって上流にダムを有する河川, 都市河川, 自然河川ではエクセルギー効率には明確な違いがあることが明らかとなった。また, 水質・生物環境からはその違いが明確でない自然河川の中の異なる3区間の生態系の健全性の違いを定量的に評価できる可能性が示された。
著者
広瀬 孝三郎 江戸 孝昭 玉那覇 圭一 松原 仁 原 久夫
出版者
日本計算工学会
雑誌
日本計算工学会論文集 (ISSN:13478826)
巻号頁・発行日
vol.2016, pp.20160007-20160007, 2016

The fracture morphologies of mud pastes show significantly complicated patterns in nature. The mud pastes have initially fluid-like properties, but gradually change from "fluid" to porous "solid" in their drying process. However, although it has been considered that this phenomena may be induced by the differences between shrinkage ratios of soil skeletons, the mechanical details remain unknown. In this work, we attempt to develop a novel numerical model based on three dimensional finite element method for crack propagation phenomena in bentonite pastes. In order to validate the proposed method, Hausdorff's fractal dimension of the numerical cracking patterns was compared with those of the experiments. As a result, the numerical results showed reasonable cracking patterns, and the fractal dimension of the patterns by numerical simulation was almost consistent with the experimental results.
著者
今澤 達哉 稲垣 貴俊 野須 潔
出版者
一般社団法人 映像情報メディア学会
雑誌
映像情報メディア学会誌 (ISSN:13426907)
巻号頁・発行日
vol.59, no.1, pp.65-68, 2005-01-01 (Released:2011-03-14)
参考文献数
9
被引用文献数
1 1

This paper describes simulation-based electronic teaching materials for an Introductory Communication Engineering Course.They include computer graphics animation and audio navigation and explanations. The CG-based interactive simulation content was produced for items difficult for students to understand. Investigation into its usability suggest that (1) virtual experiences through interactive CG on a PC would promote the learning by students, and (2) in addition to visual information, audio navigations, and explanations through synthesized voice would make the electronic teaching materials more effective.