著者
洞口北涯 著
出版者
海文社
巻号頁・発行日
1909
著者
望月 正光
出版者
関東学院大学経済研究所
雑誌
経済系 : 関東学院大学経済学会研究論集 (ISSN:02870924)
巻号頁・発行日
vol.254, pp.96-105, 2013-01

本稿の目的は,グローバル社会における付加価値税の新しい潮流として,課税の効率性と公正性を備えたニューVATに焦点を当てることである。これまで付加価値税の標準モデルとしてEUモデルが考えられてきた。しかし,1993年のEU成立と同時に,EU域内取引が自由化されたことによって,加盟国の付加価値税制度の相違点(例えば,複数税率や非課税制度等)による問題がより顕在化するようになってきた。このため,EUモデルは, オールドVATとして制度改革が不可避となっている。これに対して,グローバル社会における付加価値税の新しい潮流として,効率性と公正性を備えたニューVATが注目されており,その代表が,ニュージランドモデルである。その基本的な考え方は,複数税率や非課税制度を廃止し,「単一の標準税率構造と広い課税ベース」とするシンプルなものである。このような考え方に基づくニューVATが,オールドVATの直面している問題の多くを改善することを明らかにする。
著者
中村 一明
出版者
特定非営利活動法人 日本火山学会
雑誌
火山.第2集 (ISSN:04534360)
巻号頁・発行日
vol.20, pp.229-240, 1975
被引用文献数
14

Volcanoes are generally classified into monogenetic and polygenetic types. Monogenetic volcanoes erupt only once to form smaller volcanoes, such as maars, pyroclastic cones and lava domes. Polygenetic volcanoes erupt repeatedly from the same general vents (summit or main crater) for up to 10<sup>5</sup> years to form larger volcanoes such as strato-volcanoes (composite volcanoes of Macdonald, 1972) and shield volcanoes of Hawaiian type. Monogenetic volcanoes tend to occur in clusters as flank and post-caldera cones. Some of the clusters are however, independent of polygenetic volcanoes and appear to be equivalent to them. The essential part of the conduit of a monogenetic volcano is inferred to be a simple dike, intruded into a newly formed crack, whereas a long endured pipe-shaped conduit may exist under a polygenetic volcano. The common occurrence of xenoliths in the eruptive products of monogenetic volcanoes may be related to this difference. Various lines of evidence, indicating the existence, depth, shape, volume and internal structure, of magma reservoirs are tabulated. A shallow magma reservoir appears to exist beneath polygenetic volcanoes with one to one correspondence, which is not the case for monogenetic volcanoes. Most flank volcanoes are monogenetic, thus indicating dikes within the polygenetic volcanic edifice. Dike formation is understood as a magma version of hydraulic fracturing. For the dike to intrude and propagate, would require either the increase of differential stress due to a decrease of minimum compression or increase of pore pressure over the sum of the minimum compression and the tensile strength of the rocks. Earthquakes are understood as the generation of elastic waves associated with an acute release of tectonic stress due to faulting. Accumulation of tectonic stress and strain prior to earthquakes is, then, a necessary part of earthquake phenomena in a broad sense, as well as their release after the event. Based on the above-stated understanding, possible mechanical correlations between volcanic eruptions and earthquake occurrences have been studied. Contractional strain around the magma reservoir can cause the squeezing up of magma within an open conduit causing a summit eruption on the one hand, and dike formation resulting in a flank eruption through the increase of pore pressure, on the other. Second boiling triggered by both the magmatic pressure decrease caused by dilatational strain and the dynamic excitation due to seismic waves might have the same effect as contraction. Decrease of minimum compression causing the increase of differential stress leading to dike formation will also contribute to the liklihood of flank eruptions. Both volcanic eruptions and earthquake occurrences can precede each other depending on geographical location in terms of faulting-related stress-strain changes which are calculated by the fault model of earthquakes. Actual possible examples of volcanic eruptions and earthquakes which are allegedly mechanically related are given. In order to demonstrate which mechanism is responsible for the correlation of the two phenomena, continuous strain measurement on and around volcanoes is necessary together with the observation of changes in the level of magma in crater bottoms.
著者
伊東 正博 中島 正洋
出版者
独立行政法人国立病院機構(長崎医療センター臨床研究センター)
雑誌
基盤研究(C)
巻号頁・発行日
2013-04-01

本研究期間中、チェルノブイリ組織バンクに5021例の組織登録が完了した。ヨード環境の異なる本邦とチェルノブイリ周辺地域の被曝歴のない成人の甲状腺乳頭癌症例を用いて病理組織学的検討を行った。チェルノブイリ症例では小児、成人とも充実性成分を有する症例が多くみられ、ヨード環境や遺伝的背景の差が形態形成に差をもたらすこと、放射線感受性を考える上で環境因子が重要であることを報告した。また福島原発事故関連の若年症例では、大部分の症例が古典的乳頭癌形態を呈し、BRAF点突然変異が多く、ret/PTC変異を主とするチェルノブイリ症例とは腫瘍形態、遺伝子変異が大きく異なることを明らかにした。
著者
青井 和夫
出版者
日本社会学会
雑誌
社会学評論 (ISSN:00215414)
巻号頁・発行日
vol.6, no.2, pp.33-57,166, 1955-10-30 (Released:2009-11-11)

(1) In the classical theory of sociological experiment it was customarily believed thet the experimenter must hold all (independent) variables constant except one-either directly (by means of the Method of Removal, the Constant Method the Screening Method, the Counter-balanced Method, or Systematic Randomization) or indirectly (by means of the Matched Group Method). The 'rule of the single variable' was formulated before moreef ficient statistical methods and experimental designs had been developed. Theclassical experimental logic is only applicable when the complete identification of all factors is possible, when there is complete arithmetical correspondence between cause and effect, and when no interaction between the factors exists ; but in the complex social reality these conditions are never in fact satisfied. Therefore, modern experiments, with the statistical tools now available, handle several independent variables within the same design and also include as many dependent variables as seem necessary. One experimental design of this sort is the 'factorial design'. In this connection, the 'pure case' method advocated by K. Lewin and F. S. Chapin is logically defective.(2) Sociological experiments can be classified according to various criteria. For example E. Greenwood used three criteria ; namely, artificiality of the situation, simultaneity of the comparison and direction of relationship, and produced the following classification : (a) The Projective successional experiment.(b) The Projective simultaneous experiment.(c) The ex-post-facto cause to effect experiment.(d) The ex-post-facto effect to cause experiment.However, the most significant dichotomy of experiments would seem to be the classification into 'field experiment' and 'laboratory experiment'. This because of the importance of the 'strategy of social research' and the emphasis which must be placed on the supplemental relationship between field survey, field experiment, laboratory experiment and the clinical analysis of cases. Experimental methods must be viewed in the context of various other social research techniques. Otherwise they are doomed to futility.(3) However, traditional sociological experiments have at the same time many other weak points. In the first place, they have mostly handled uninstitutionalized small groups and have lost couch with macroscopic studies of societies. In experiments with small groups it is necessary to examine the cultural setting of the experimental situation which places a limitation on the general validity of the experimental conclusion, and at the same time to elaborate methods of transposing the essential structure of social reality into the experimental situation. Secondly, since experimentation with social phenomena is itself a historical event, we must examine the nature of experiments from the viewpoint of the sociology of knowledge. Thirdly, the spontaneity of the subjects is a necessary conditions for succesful sociological experimentation. Only experiments which call for the spontaneous response of the subject, experiments which are conducted with a view to the subject's welfare, experiments which gain the cooperation of the subject, can hope to succeed. Fourthly, in order to carry out large-scale social experiments, the experimenter must have wide control over social phenomena in order to make possible the setting up of experimental conditions. Except in the classless planned society these conditions are unlikely to be satisfied.
著者
森下 和路 安藤 信
出版者
京都大学大学院農学研究科附属演習林
雑誌
森林研究 = Forest research, Kyoto (ISSN:13444174)
巻号頁・発行日
no.74, pp.35-45, 2002-12 (Released:2011-03-05)

京都市周辺の都市林では、1980年代以降に激化したマツ枯れにより、多くのアカマツが枯死した。京都市市街地北部における近接3地域(宝ヶ池、神山、上賀茂)の都市林について、マツ枯れ前後の植生図を比較し、林相変化を明らかにした。植生図は1982年、1990年、1998年撮影の航空写真から作成し、各林分を優占種によってアカマツ林などの林分タイプに分類した。1982年には、アカマツ林が最も多く見られ、宝ヶ池及び神山地域で60%以上、上賀茂地域でも約30%の面積を占めた。しかし、3地域のアカマツ林の面積は、1998年にはそれぞれ0.6%、4.6%、2.1%にまで減少していた。宝ヶ池及び神山では、マツ枯れ後、谷地形で落葉広葉樹が順調に林冠層に現れたのに対し、尾根地形では林冠層を欠く林分が多く出現した。上賀茂では、マツ枯れ後、ヒノキが林冠層に現れた林分と、ヒノキ以外の樹種が優占した林分が存在し、その後それぞれが地形に応じて様々な林相に変化した。以上より、これらの地域におけるマツ枯れ後の林相変化にはいくつかのパターンが存在し、その 違いには地形やマツ枯れ以前の林分構造が影響していると考えられる。

4 0 0 0 OA 三国志

著者
小宮山五郎 編
出版者
鹿田源蔵
巻号頁・発行日
1885

4 0 0 0 日本の民話

著者
未来社編
出版者
ほるぷ (発売)
巻号頁・発行日
1974
著者
Martel A Blooi M Adriaensen C Van Rooij P Beukema W Fisher M C Farrer R A Schmidt B R Tobler U Goka K Lips K R Muletz C Zamudio K R Bosch J Lötters S Wombwell E Garner T W J Cunningham A A Spitzen-van der Sluijs A Salvidio S Ducatelle R Nishikawa K Nguyen T T Kolby J E Van Bocxlaer I Bossuyt F Pasmans F
出版者
American Association for the Advancement of Science
雑誌
Science (ISSN:00368075)
巻号頁・発行日
vol.346, no.6209, pp.630-631, 2014-10-31
被引用文献数
385

両生類の新興感染症イモリツボカビがアジア起源であることを解明 -グローバル化がもたらす生物多様性への脅威-. 京都大学プレスリリース. 2014-11-05.
著者
中塚 幹也 関 明穂 新井 富士美
出版者
岡山大学
雑誌
挑戦的萌芽研究
巻号頁・発行日
2011

性同一性障害では,心の性と身体の性が一致せず,子どもの頃から性別違和感を持ち,不登校,自殺念慮,自殺未遂などを経験する率も高い.本研究では,各地の当時者の在学する学校,教育委員会,ジェンダークリニックを受診する性同一性障害当事者等への調査により,小学校,中学校,高等学校,大学での対応状況,問題点を明らかにし,対応マニュアルである『学校の中の「性別違和感』を持つ子ども:性同一性障害の生徒に向き合う』を作成,配布した.
著者
田中 孝昌 外山 史 宮道 壽一 東海林 健二
出版者
The Institute of Image Information and Television Engineers
雑誌
映像情報メディア学会誌 : 映像情報メディア = The journal of the Institute of Image Information and Television Engineers (ISSN:13426907)
巻号頁・発行日
vol.64, no.12, pp.1933-1939, 2010-12-01
被引用文献数
7

Today, the demand is increasing for comic contents on cellular phones and speech software for the visually impaired. When speech software reads aloud a comic character's speech, it is useful for both the visually impaired and unimpaired to have the character's voice injected with his/her feeling, which is inferred from types of speech balloons. As a result, comic contents come to life. In this research, a method has been developed to detect speech balloons on comic pages and then classify them into four types. In this method, speech balloon candidates are extracted based on speech text information detected by AdaBoost, and then speech balloons are selected and classified using SVM. Experimental results show that the proposed method successfully detected and classified 86 percent of 2844 speech balloons.
著者
Shunsuke Ochiai Atsuya Watanabe Hideshi Oda Hiroshi Ikeda
出版者
理学療法科学学会
雑誌
Journal of Physical Therapy Science (ISSN:09155287)
巻号頁・発行日
vol.26, no.2, pp.281-284, 2014 (Released:2014-02-28)
参考文献数
30
被引用文献数
4 17 1

[Purpose] Superficial heat treatment is one of the most widely used physical therapies for osteoarthritis (OA). We clinically evaluated the effects of local heat treatment and exercise therapy for knee OA, and evaluated the articular cartilage using magnetic resonance imaging (MRI) T2 mapping. [Subjects and Methods] Eighteen females aged 50–69 (59.5 ± 8.5 years, mean ± SD) years diagnosed with early-stage knee OA were randomly assigned using computer-generated random numbers to either a local heat treatment group (LH group, 9 subjects) or an exercise therapy group (EX group, 9 subjects). These groups were subjected to a 12-week intervention experiment. MRI T2 mapping was performed for cartilage imaging and quantitative evaluation. For clinical evaluation, the Japanese Knee Osteoarthritis Measure (JKOM) and the Timed Up and Go (TUG) test were performed. Both clinical and MRI evaluations were performed at the beginning and end of the intervention (0 week (Time 0) and 12 weeks). [Results] The total JKOM score had a significantly decreased in the LH group at 12 weeks. However, in the EX group the total JKOM scores at Time 0 and 12 weeks were not significantly different. The TUG time in the EX group was significant shorter at 12 weeks, whereas it showed no significant change in the LH group at 12 weeks, though the TUG times of 7 of the 9 patients decreased, exhibiting some improvement. The T2 value of the LH group was significantly shorter at 12 weeks. However, the T2 value in the EX group showed no significant change at 12 weeks. [Conclusion] After local heat treatment using heat- and steam moisture-generating sheets for 12 weeks, we observed improvements in clinical symptoms and walking abilities. Moreover, positive effects on cartilage metabolism were suggested.