著者

佐藤 紘光

出版者

早稲田大学社会科学部学会

雑誌

早稲田社会科学研究 (ISSN:02861283)

巻号頁・発行日

no.12, pp.31-56, 1973-03

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論文

著者

佐藤 紘光

出版者

早稲田大学社会科学部学会

雑誌

早稲田社会科学研究 (ISSN:02861283)

巻号頁・発行日

no.28, pp.p19-61, 1984-03

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論文

著者

佐藤 紘光 齋藤 正章

出版者

日本管理会計学会

雑誌

管理会計学 : ⽇本管理会計学会誌 : 経営管理のための総合雑誌 (ISSN:09187863)

巻号頁・発行日

vol.3, no.2, pp.61-79, 1995

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<p>本稿では,経営者と管理者の間の情報伝達に焦点を当て,エイジェンシー・モデルに基づいてその経済的価値を分析する.管理者が実行した行動の結果は,管理会計が測定する業績情報に集約され,これを報告するという形式で経営者に伝達される.それがリスク・シェアリングと動機づけに果たす役割については,これまでのエイジェンシー研究が明らかにしたところであり,業績情報の伝達が経済的価値をもつことについては異論がない.</p><p>経営者と管理者の間で伝達される情報には,会計報告のような事後情報だけでなく,有用であれば,事前情報も含まれるであろう.たとえば,契約を締結する前段階において、環境条件や生産性についての両者の認識にギャップが存在するのは珍しいことではない.そうした認識の相違は、契約条件,すなわち,業績評価(成果配分)ルールに重要な影響を及ぼすはずであるから,このギャップを埋めるために相互に意志疎通を図る場が用意されるであろう.予算ないし業績目標の決定に管理者の私的情報を反映すべく,決定過程へ管理者の参加を求めるのは,その一例である.本稿は,そうした事前情報の伝達に経済的価値があるか否かを分析する.したがって,本研究は参加の有効性に関する検証とみることもできる.</p><p>論文の構成は以下の通りである.第2節では基本モデルとして,情報伝達を要求しないモデル(PROGRAM 1)と要求するモデル(PROGRAM 2)を提示し,同時に情報レントという概念を導入する.第3節では数値例を用いて情報伝達の経済的価値を測定し,それが価値をもつ場合ともたない場合を明らかにする.第4節では情報伝達の価値の有無を決定づける要因を一般式を用いて検証する.</p>

著者

佐藤 紘光

出版者

日本管理会計学会

雑誌

管理会計学 : ⽇本管理会計学会誌 : 経営管理のための総合雑誌 (ISSN:09187863)

巻号頁・発行日

vol.8, no.1, pp.17-31, 2000

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<p>所有者の立場からすると,企業の投資は現在価値法や内部利益率法などの合理的ルールに従って,株主価値が最大化されるように決定されるべきである.しかし,経営者や管理者はこの基本ルールを無視して株主の選好とは異なる意思決定を行う場合がある.エイジェンシー理論はその理由を経営者や管理者(エイジェント)が株主(プリンシパル)の利益よりも自分自身の利益を優先するインセンティブをもつからであると説明する.エイジェントの投資決定をコントロールするインセンティブ・システムを構築することが業績管理会計の重要課題となる所以である.</p><p>本稿は,このような視点から,経営者や管理者に効率的投資決定を動機づける報酬体系(業績評価システム)のあり方を論じる.最初に,Holmstrom and Ricarti Costaのエイジェンシー・モデルに数値例を当てはめて管理者の投資行動を分析する.そして,効率的な投資決定を動機づけるには,長期(2期間)の雇用関係を自己選択させる業績連動型の報酬体系が必要となることを明らかにする.ついで,モデル分析の含意を用いて,経営者のキャリア・コンサーンが投資決定の効率性を歪めるプロセスをいくつかのケースで説明する.そして,企業価値を測定する業績尺度を報酬体系に結びつける必要性を再確認し,業績評価尺度としての株価や会計利益,経済付加価値などの意義を検討し,経営者報酬との連動性について言及する.</p>

著者

石川 寛 ISHIKAWA Hiroshi

出版者

名古屋大学附属図書館研究開発室

雑誌

名古屋大学附属図書館研究年報 (ISSN:1348687X)

巻号頁・発行日

vol.17, pp.33-45, 2020-03-31

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The Takagi Family Documents held at Nagoya University Library is a collection of old documents passed down through the Nishi-Takagi family, former retainers of the shogun. Currently, Nagoya University Library Research takes over the project of organizing the remaining materials. In parallel with this, we are also investigating related documents that exist outside the university. Therefore, this paper introduces documents that were newly confirmed after FY2014, again reports the current status of the three Takagi families document, and at the same time present digital library concept for the integration and sharing of the three Takagi families document.

著者

斎藤 夏来 SAITO Natsuki

出版者

名古屋大学附属図書館研究開発室

雑誌

名古屋大学附属図書館研究年報 (ISSN:1348687X)

巻号頁・発行日

vol.17, pp.56-46, 2020-03-31

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This paper discusses social ramifications of a cache of old documents dating to 1491 that was sent by a man named Saemon no Taifu that was recently discovered in a storehouse of Daisen-ji temple in the Chita district of Aichi Prefecture. The documents-including a kakocho death register and a genealogy for Saemon no Taifu-are currently housed with papers of the Noma Family and Physicians of the Owari Clan papers in the Nagoya University Manuscript Collection. Among other things, the records reveal (1) that the current Daisen-ji temple in Chita district was erected on the site of a smaller hermitage from the pre-Tokugawa era called Nyoian, (2) that Saemon no Taifu and his immediate successors were jizamurai-that is, part-time samurai warriors who also cultivated the land-thus exemplifying blurrier social distinctions before Toyotomi Hideyoshi implemented his heino bunri policy separating peasants from warriors, and (3) that succession to Saemon no Taifu's position as head priest of the Nyoi-an hermitage could be achieved in a variety of ways: blood-line inheritance, adoption of an adult male successor, or through a master-disciple relationship. Older pre-Tokugawa temples like Nyoi-an were pulled down and replaced by early-modern temples like Daisen-ji as the earlier era of ambiguous social distinctions gave way to Hideyoshi's social policies at the end of the 16th century creating strict separation between warriors and peasants (heino bunri) and between the clergy and laity (sozoku bunri).

著者

長屋 隆幸 NAGAYA Takayuki

出版者

名古屋大学附属図書館研究開発室

雑誌

名古屋大学附属図書館研究年報 (ISSN:1348687X)

巻号頁・発行日

vol.17, pp.68-57, 2020-03-31

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In the Edo period, there was a house in the Kaga clan, dating from Takagi Sadahide. Takagi Sadahide is brother of three takagi families’ first generation. Takagi Sadahide families’ historical book are currently kept in Archives of Modern History Records in Tamagawa Library. This paper introduces this historical books. In addition, the Nishi Takagi family has compiled a number of historical books. Therefore, In this article followed the transition of the description of Takagi Sadahide in the Nishi Takagi families’ historical book. Through this work, I clarified a part of the Nishi Takagi family's compilation of historical books.

著者

可笑 戯作

出版者

[西村屋与八]

巻号頁・発行日

1780

著者

太田 哲男

雑誌

桜美林論考. 人文研究 = The journal of J. F. Oberlin University. Studies in humanities (ISSN:21850690)

巻号頁・発行日

vol.11, pp.38-54, 2020-03-20

著者

金子 淳

雑誌

桜美林論考. 人文研究 = The journal of J. F. Oberlin University. Studies in humanities (ISSN:21850690)

巻号頁・発行日

vol.11, pp.80-96, 2020-03-20

著者

窪田 信介

雑誌

桜美林論考. 人文研究 = The journal of J. F. Oberlin University. Studies in humanities (ISSN:21850690)

巻号頁・発行日

vol.11, pp.112-136, 2020-03-20

著者

倉澤 幸久

雑誌

桜美林論考. 人文研究 = The journal of J. F. Oberlin University. Studies in humanities (ISSN:21850690)

巻号頁・発行日

vol.11, pp.137-154, 2020-03-20

著者

中川 拓哉 Nakagawa Takuya

出版者

名古屋大学大学院人文学研究科図書・論集委員会

雑誌

名古屋大学人文学フォーラム (ISSN:24332321)

巻号頁・発行日

vol.3, pp.97-111, 2020-03-31

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The term “Kokusai Eiga” (International Film) emerged in some film magazines around 1936. It first referred to films produced to introduce “correct” images of Japan and the Japanese to Western countries, instead of images that were often exaggerated to portray an exotic and strange land. They also sought critical acclaim. The best-known international film was Atarashiki Tsuchi (New Earth), a Japanese-German co-production in 1937. Nevertheless, after opening to the public, it was criticized intensely for two reasons. First, “Japan” in the film was just as exoticized as it had been in the usual newsreels, which was exactly what Kokusai Eiga had sought to overcome. Second, Atarashiki Tsuchi was criticized for the ways in which it alluded to the 1936 Anti-Comintern Pact. The German director Arnold Funk depicted the similarity of the Japanese national character to the Nazi ideology to stress the friendly relationship between both countries. The failure of Atarashiki Tsuchi disappointed the critics, and they began to wonder if only the Japanese could understand Japan. After the start of the Second Sino-Japanese War in July 1937, the Japan government attempted to use film for propaganda purpose and asked filmmakers to express “Kokumin Seishin” (the national mind) in film. The 1938 film, Kokumin no Chikai (Holy Purpose), was a Kokusai Eiga, and may be considered a successor of Atarashiki Tsuchi. Kokumin no Chikai was an answer to the criticism of Atarashiki Tsuchi but also to the requests of the government concerning the expression of “Kokumin Seishin.” The people in the film devote themselves to their nation, suppressing their personal feelings and circumstances. This film depicted images of a loyal “nation” but at the same time missed the original purpose of Kokusai Eiga, which was to introduce characteristic images of the “Japanese” to other countries.

著者

林 順 HAYASHI Jun

出版者

名古屋大学大学院人文学研究科図書・論集委員会

雑誌

名古屋大学人文学フォーラム (ISSN:24332321)

巻号頁・発行日

vol.3, pp.113-128, 2020-03-31

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Tunnel tombs were ancient graves excavated into the side of the hill or cliff in the late of the tumulus period (end of the 5th AD. to the end of the 6th AD.) in Japan. They were characterized by their density, and in many cases, they made some groups in certain areas. In addition, by focusing on the group structure and the rank of the burial goods offered in each grave, it will be able to make clear various social relationships of each man who buried in each grave.This contribution aims to clarify the mortuary principle of the tunnel tombs in Shizuoka area. This means how each man was buried while taking account of the relationships in each group who built these tombs, and between groups who built other graves, that is, mounded tombs. To achieve this object, I analyzed following 2 subjects in this paper: 1) the hierarchy system inside of each groups of the tunnel tombs and 2) the relationships between the tunnel tombs and general mounded tombs which were made nearby them, while focusing on the group structure. As a result of these analyses, I could find out the excellence of Totomi area, especially Saka river basin, from the viewpoint of the clearness of the hierarchy inside of the tunnel tombs, and the superiority of them when compared to the mounded tombs. Finally, I assumed that the background of these phenomena links the way of governing system of burial ground (contains both graves) by central policy.

著者

川村 祐斗 Kawamura Masato

出版者

名古屋大学大学院人文学研究科図書・論集委員会

雑誌

名古屋大学人文学フォーラム (ISSN:24332321)

巻号頁・発行日

vol.3, pp.129-144, 2020-03-31

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This paper investigated the process of changing the conjunction Saraba which expressed resultative and hypothetical situation into a word of farewell used when parting. For the investigation we used two points of view, "demonstrative feature being obscure" and "having function of scene development". These are led by characteristic that the word of farewell Saraba has. By the way, Saraba had a stage of the conjunction which didn’t express resultative and hypothetical situation before it changed to the word of farewell. Saraba at the stage had "demonstrative feature which was obscure" and "the function of scene development". At first, we classified Saraba in "demonstrative feature being clear" or "demonstrative feature being obscure", and investigated the history. As a result of the investigation, there were few examples of "demonstrative feature being obscure" in the Early Middle Period, they gradually increased after the first half of the Middle Period, and a large number of the examples were seen at the end of the Middle Period. Then, we investigated how examples which will, demand expression followed Saraba changed historically and how examples which Saraba followed interjections such as Iza, Ide changed historically. As a result of the investigation, proportion of the examples which will, demand expression followed Saraba more increased in the first half of the Middle Period, and proportion of the examples which Saraba followed interjections such as Iza, Ide increased in the latter half in the Middle Period. From the above, we think "the function of scene development" expanded from the first half of the Middle Period to the latter half of the Middle Period. Furthermore, Saraba often appeared at the head of utterance. It was also on the syntactic condition that "the function of scene development" expanded. "The function of scene development" wasn’t newly acquired after examples of "demonstrative feature being obscure" began to appear but originally provided Saraba with, and it came to the front in conjunction with "demonstrative feature obscuring". Saraba lexicalized to the 17th century. Considering that, it is probable that "demonstrative feature obscuring" and "the function expansion of scene development" became most prominent at the end of the Middle Period, because of temporal consistency.

著者

吉原 万里矢 Yoshihara Mariya

出版者

名古屋大学大学院人文学研究科図書・論集委員会

雑誌

名古屋大学人文学フォーラム (ISSN:24332321)

巻号頁・発行日

vol.3, pp.159-170, 2020-03-31

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The image of glass architecture frequently appears in Kitazono Katue’s works of his early career. There are two characteristics of glass architecture in his works. One is that the inherently hard inorganic glass architecture floats like a soft soap bubble covered with a gelatin film. The second is that a human body that is originally organic and soft is transformed into a hard, inorganic robot by being given an image of glass. These expressions are thought to have been produced through the glass architecture of Bauhaus, which Kitazono had been strongly interested in, and the acceptance of new ballet costumes by Oscar Schlemmer and Picasso. In other words, glass plays an important role in the dematerialization or organicization of architecture, and is used as a special metaphor to obscure the boundary of inorganic/organic matter. And the unique feature of Kitazono, such as “silver solid doll” or a robot made of glass, is a metaphor that transcends inorganic matter and organic matter, glass, to the idea of Picasso. According to previous research, a new relationship was established between the huge inorganic object of architecture and the observing subject looking at it in the early Sho wa poet. The expression of the human body that transforms into glass architecture in the poetry of Kitazono is also a variation of the intention to try to cross the boundary between the observation subject and the building in such a contemporary poetry. And the image of the human body changing to glass architecture in the poetry of Kitazono can be seen as an expression of the sensibility common to the contemporary poets who aimed at crossing the boundary between subject and buildings. In other words, Glass in the Kitazono’s works was not only a function to create the world of surrealism as described in previous research, but it was a material necessary for human beings as organisms to cross borders into architecture.

著者

隋 瑜 SUI Yu

出版者

名古屋大学大学院人文学研究科図書・論集委員会

雑誌

名古屋大学人文学フォーラム (ISSN:24332321)

巻号頁・発行日

vol.3, pp.171-186, 2020-03-31

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This paper examines the relationship between the formation of internationally renowned resorts and cross-cultural exchange at Nozawa Onsen. In order to become a successful, internationally renowned ski resort, what efforts did Nozawa Onsen consciously make for "internationalization," and how did they attempt to build relationships with the "overseas?" In other words, what specific efforts were made to interact with different cultures? I identify the discourses which illustrate the relationship between the formation of the international resort and cross-cultural exchange using Nozawa's public relations magazine from 1971 to 2019 to elicit two categories-ski exchange and cultural exchange-for analysis.

著者

陳 敏 Chen Min

出版者

名古屋大学大学院人文学研究科図書・論集委員会

雑誌

名古屋大学人文学フォーラム (ISSN:24332321)

巻号頁・発行日

vol.3, pp.187-199, 2020-03-31

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Arishima Takeo and China has not been fully discussed except the reception of Arishima Takeo in China. What China means to Arishima has not yet been considered as an issue. However, one of his new year’s plans for 1922 published in Shinchō was to make a trip to Manchuria and Korea. Although the trip had not been realized due to the influence of the abandonment of all his wealth, it was quite interesting why he planned to go to China at the turning point of his life. The purpose of this paper is to figure out Arishima Takeo’s view on China and whether it is the same with contemporary Japanese writers’ “Shina Shumi” (taste for China) or Asianism. To do so, this paper will focus on why Arishima planned a trip to China and what China meant to him. By analyzing his diaries and other texts, this paper points out that the perception of anarchism in Chinese society then and in Chinese tradition via Hasegawa Nyozekan resulted in his intention to visit China, which was different from “Shina Shumi”. He did see the difference in China while most of contemporary Japanese writers saw China based on their own imagination. Furthermore, by dis-cussing the reality he faced in Japan and what he thought about Japan, this paper also proves that the unrealized trip to China was an escape from political pressures in Japan at that time. Arishima Takeo’s view on China or Korea could also be a clue to understand what he thought in his later years.

著者

孫 旻喬 Sun Minqiao

出版者

名古屋大学大学院人文学研究科図書・論集委員会

雑誌

名古屋大学人文学フォーラム (ISSN:24332321)

巻号頁・発行日

vol.3, pp.201-216, 2020-03-31

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Robots play an important role in Osamu Tezuka’s story manga. There are several robot characters recognized as female. Their body image was considered to be influenced by image in science fiction works during 1920-1930. However, there are also many differences between works during 1920-30 and Tezuka’s story manga. Karel Čapek created the word “robot”, and defined them as artificial workers who produce for humans or fight for humans. But when robots show femininity, the ability of pregnancy is also required. Female robot’s body let writers imagine about human reproduction, Tezuka’s story manga also includes imaginations about reproduction, but Tezuka showed a different view on it. In this paper, we will see “reproduction” as a keyword to analysis the similarity and differences of female robot’s image between pre-Tezuka science fictions and Tezuka’s works. We will also clarify the relationship between Tezuka’s female robots and the historical & cultural context of postwar Japan.

著者

吉田 広

出版者

国立歴史民俗博物館

雑誌

国立歴史民俗博物館研究報告 = Bulletin of the National Museum of Japanese History (ISSN:02867400)

巻号頁・発行日

vol.185, pp.239-281, 2014-02-28

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水稲農耕開始後,長時間に及んだ金属器不在の間にも,武器形石器と転用小型青銅利器という前段を経て,中期初頭に武器形青銅器が登場する。一方,前段のないまま,中期前葉に北部九州で小銅鐸が,近畿で銅鐸が登場する。近畿を中心とした地域は自らの意図で,武器形青銅器とは異なる銅鐸を選択したのである。銅鐸が音響器故に儀礼的性格を具備し祭器として一貫していくのに対し,武器形青銅器は武器の実用性と武威の威儀性の二相が混交する。しかし,北部九州周縁から外部で各種の模倣品が展開し,青銅器自体も銅剣に関部双孔が付加されるなど祭器化が進行し,北部九州でも実用性に基づく佩用が個人の威儀発揚に機能し,祭器化が受容される前提となる。各地域社会が入手した青銅器の種類と数量に基づく選択により,模倣品が多様に展開するなど,祭器化が地域毎に進行した。その到達点として中期末葉には,多様な青銅器を保有する北部九州では役割分担とも言える青銅器の分節化を図り,中広形銅矛を中心とした青銅器体系を作り上げる。対して中四国地方以東の各地は,特定の器種に特化を図り,まさに地域型と言える青銅器を成立させた。ただし,本来の機能喪失,見た目の大型化という点で武器形青銅器と銅鐸が同じ変化を辿りながら,武器形青銅器は金属光沢を放つ武威の強調,銅鐸は音響効果や金属光沢よりも文様造形性の重視と,青銅という素材に求めた祭器の性格は異なっていた。その相違を後期に継承しつつ,一方で青銅器祭祀を停止する地域が広がり,祭器素材に特化していた青銅が小型青銅器へと解放されていく。そして,新たな古墳祭祀に交替していく中で弥生青銅祭器の終焉を迎えるが,金属光沢と文様造形性が統合され,かつ中国王朝の威信をも帯びた銅鏡が,古墳祭祀に新たな「祭器」として継承されていくのである。