著者

柳 良平

出版者

公益財団法人 牧誠財団

雑誌

メルコ管理会計研究 (ISSN:18827225)

巻号頁・発行日

vol.7, no.1, pp.3-14, 2014 (Released:2015-05-29)

参考文献数

26

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財務会計上は監査済有価証券報告書の貸借対照表上の現金(及び有価証券)100の価値は100である。一方,管理会計上あるいはVBM(Value-Based Management)上,その価値は100であろうか。Valuationつまり市場による価値評価の観点からは,日本企業の現金(及び有価証券)の価値は例えば50程度であることを示唆する市場データや先行実証研究が存在する。本稿ではその差異に注目して市場評価の主な担い手である主要なグローバル機関投資家にサーベイを行い,その定性的評価について一定のインプリケーションを得た。そこからの知見に基づき,ディスカウント評価の背景のダイコトミー解決策として,VBMとしてのコーポレート・ガバナンス,Equity Spreadの採択,資本予算の高度化を考察する。

著者

座右宝刊行会 編

出版者

東京創元社

巻号頁・発行日

vol.第8 (動物作品集), 1958

著者

橋本 成仁 今村 陽子 海野 遥香 堀 裕典

出版者

公益社団法人 日本都市計画学会

雑誌

都市計画論文集 (ISSN:09160647)

巻号頁・発行日

vol.56, no.3, pp.827-833, 2021-10-25 (Released:2021-10-25)

参考文献数

15

被引用文献数

1 3

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近年、「サードプレイス」という概念が浸透してきている.サードプレイスとは,家と職場以外の第3の居場所とされ,1989年に孤独感やコミュニティの欠如などの課題を低減させるためにその必要性が提唱された.また,コロナによる影響により,サードプレイスの利用形態が変化していると考えられ,それは都会と地方の地域差も大きいと考えられる.そこで本研究では,東京と地方でサードプレイスを持つことと幸福感の関連性,またコロナ前後の比較をし,その関連性の違いを明らかにすることを目的とする.結果として,コロナ前の東京と地方では,サードプレイスの保有率や交通手段,幸福感,コロナ前後の幸福感の変化に関して違いが見られ,サードプレイスの有無と幸福感の関連性は,現在の東京では見られなかったが,コロナ前の東京とコロナ前と現在の地方にて関連性があることが示された。

著者

長野県上伊那郡教育会 編

出版者

鮎沢印刷所

巻号頁・発行日

vol.第2輯, 1940

著者

弓削 尚子

出版者

読史会

雑誌

お茶の水史学 (ISSN:02893479)

巻号頁・発行日

no.55, pp.1-32, 2011

著者

藤井 賢一

出版者

公益社団法人 精密工学会

雑誌

精密工学会誌 (ISSN:09120289)

巻号頁・発行日

vol.80, no.7, pp.625-629, 2014-07-05 (Released:2014-07-05)

参考文献数

26

著者

井形 彬 吉富 愛望アビガイル

出版者

一般社団法人 日本調理科学会

雑誌

日本調理科学会誌 (ISSN:13411535)

巻号頁・発行日

vol.55, no.3, pp.175-177, 2022-06-05 (Released:2022-06-16)

参考文献数

12

著者

岡 道男

出版者

日本西洋古典学会

雑誌

西洋古典学研究 (ISSN:04479114)

巻号頁・発行日

vol.26, pp.1-22, 1978-03-23 (Released:2017-05-23)

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In the traditional Greek epic there is an oft-repeated theme of the confrontation or clash between valour(ανδρεια) on the one hand and stratagem(μηχανη) and prudence (φρονησι&b.sigmav;) on the other, where Odysseus usually stands for the latter, cf. Il. 19. 148-237, Schol. B. E., Od. 8. 77 etc. The fatal contest for Achilleus' arms between Aias and Odysseus also seems to be a variation of the same theme, cf. Pindar, N. 7 and N. 8. Now the opening verses of the Aeneid could be understood in the traditional background of such a theme, if the much-discussed avma virumque is to be interpreted as a hendiadys meaning virum armatum i. e. virum armis insignem (ci. Ovid, Trist. 2.533 f.) ; Virgil may have modelled the opening of the Aeneid on that of the Odyssey in order to bring out the heroic qualities of Aeneas which are clearly opposed to the ανδρα πολυτροπον=virum versutum (Livius Andronicus). This view is made probable through the following observations : 1. Aeneas is noted not only for his pietas but for his military prowess(1.544 f., 6.403., 11.291f. etc.), and especially in the second Book the valour of Aeneas and the Trojans makes a sharp contrast with the treacherous stratagem of the Greeks. Thus arma virumque and insignem pietate virum(1.10) , forming a complementary pair, can be understood as indicating Aeneas at the very start of the poem as a hero who embodies in himself the fundamental virtues of the Romans (cf. 6.768ff., 878 ff. etc.). 2. Compared with the prooemium of the Homeric poems, the opening of the Aeneid shows closer resemblance to that of the Odyssey(1.1-21)both in structure and in contents. In the Iliad the prooemium(1.1-12a)retrogresses into the past (menis→eris→cholos of Apollon) and then the narrative, beginning with the hikesia of Chryses, progresses in the reverse order (cholos of Apollon→eris→menis); in the opening of the Odyssey and the Aeneid, however, such a pattern is not to be detected, while more attention is paid to the earlier events (Troy's fall, the causes of Juno's wrath) and the situation of the hero just before the start of the narrative. Further, the theme of the Aeneid, i.e. the founding of Lavinium=Rome(1.5 f.) , is, as in the Odyssey(1.5), shown as a goal to be attained bythe hero, which then reveals itself as the nostos of Aeneas and the Aeneadae(3.94 ff., 163 ff., 7.239 ff., 8.36 f). It may be said that Virgil, while modelling the theme of the Aeneid on that of the Odyssey, expressed his intention to rival Homer's poem(and Livius' Odusia, v. infra). 3. There existed, in parallel with a legend making Aeneas the founder of Rome, another tradition that Ulixes=Odysseus had founded the city. Livius' Odusia, a first Latin epic and not a mere translation, appears to have been instrumental in making this tradition take root in Italy. Thus Virgil, taking upon himself to sing of Aeneas as the founder of Rome and ancestor of Augustus, may have confronted his arma virumque(=virum armatum)not only with ανδρα πολυτροπον of Homer but also with virum versutum of Livius(cf. Ennius, Ann. fr. 326 f., where the contrast with the opening of Odusia could also be observed). This Aeneas who is quite different from an Achilleus or an Aias in being fato profugus(i.e. in his pietas erga fata), is an entirely new creation of Virgil. In short, in the opening words of the Aeneid literary debt is acknowledged, and at the same time originality within the tradition is proclaimed(cf. the opening of Choirilos' Persika, Ennius' Annales etc.). In this sense arma virumque cano is the sphragis of an epic poet who introduces a new hero in the Augustan Rome. The "ille ego……" verses, on the other hand, show a sphragis of Virgil's poetic career and, as such, cannot be placed side by side with arma virumque cano which proclaims originality within the epic tradition. It seems very likely that someone who was not(View PDF for the rest of the abstract.)

著者

杉本 鋳彦

出版者

公益社団法人 日本化学会

雑誌

化学教育 (ISSN:24326542)

巻号頁・発行日

vol.12, no.3, pp.381, 1964-09-20 (Released:2017-09-23)

著者

安松 健

出版者

日本創造学会

雑誌

日本創造学会論文誌 (ISSN:13492454)

巻号頁・発行日

vol.22, pp.53-67, 2019 (Released:2019-04-12)

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クリエイティブ思考が注目され様々な手法があらゆる現場に導入されているが, アブダクティブな統合思考の実践は手法とその実施における課題がある. そこで本研究では, まず, 統合思考の理論と手法を確認した上でKJ法に着目し, 各手法について先行研究を元に評価し, ビジネスワークショップに適した手法を選び, さらにその改善方法を提示した. 次に, ワークショップ実施の成功要因として同意や承認ではなく反論や異見という葛藤・対立・コンフリクトの重要性を議論した上で分析枠組みを設定し, ワークショップの実施調査を行い, 定量的・定性的に分析をした結果, 「反論・異見などの対立・葛藤」が成功要因として重要であることが確認できた.

著者

高橋 宗良

出版者

日本野外教育学会

雑誌

野外教育研究 (ISSN:13439634)

巻号頁・発行日

vol.15, no.1, pp.33-44, 2012 (Released:2018-12-29)

参考文献数

57

被引用文献数

1

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The purpose of this study was to review the educational content of water safety by focusing on traditional Japanese swimming. Descriptions of traditional Japanese swimming vary, and a high sensibility against water has been found even from the existence of technique for coping with wave and current. Apart from its several swimming styles, such as standing stroke and resting stroke, which are not observed in competitive swimming, traditional Japanese swimming contains a variety of floating techniques as a basic skill of swimming. Traditional Japanese swimming also contains various techniques and knowledge about dealing with waves and currents and existing at the bottom of water. Hence, providing swimming instructions using this knowledge may help to prevent water accidents and reduce injury. Organizing such knowledge for the educational content of water safety may further contribute to the prevention of water accidents.

著者

水野 章二

出版者

滋賀大学経済学部附属史料館

雑誌

滋賀大学経済学部附属史料館研究紀要 = Bulletin Of Archival Museum Faculty Of Economics Shiga University (ISSN:02866579)

巻号頁・発行日

no.第55号, pp.15-37, 2022-03

著者

Takuya Kishi

出版者

The Japanese Circulation Society

雑誌

Circulation Journal (ISSN:13469843)

巻号頁・発行日

vol.86, no.1, pp.47-48, 2021-12-24 (Released:2021-12-24)

参考文献数

12

著者

細谷 和範 菊川 浩行

出版者

The Remote Sensing Society of Japan

雑誌

日本リモートセンシング学会誌 (ISSN:02897911)

巻号頁・発行日

vol.25, no.5, pp.443-458, 2005-11-15 (Released:2009-05-22)

参考文献数

9

被引用文献数

1

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The intermittent warm ocean water intrusion into Kagoshima bay is well known as Kyucho phenomenon. We first visualize these phenomena in winter using the satellite thermal infrared images and examine some specifications, especially the distribution patterns, of the intrusion. Then the numerical analysis using a multi-leveled finite difference method is performed for the purpose to investigate the phenomena. It is found from the numerical analysis : (1) The intrusion occurs when the warm water comes into touch with the bay water at the mouth of the bay. (2) The calculated velocity of the warm water intrusion is the same order to the ones estimated by the satellite images. (3) The role of the initial velocity is to increase the intrusion speed. (4) The intrusion speed also increases with the temperature and the thickness of the ocean water. (5) The sea surface wind changes the warm water distribution pattern in the bay. The effects of the warm water contact period at the mouth of the bay and the two successive intrusions are also investigated.

著者

大蔵省印刷局 [編]

出版者

日本マイクロ写真

巻号頁・発行日

vol.1948年07月12日, 1948-07-12

著者

相馬 御風[作詞]

出版者

ビクター

巻号頁・発行日

1936-09

著者

塚谷 裕一

出版者

The Japanese Society of Plant Morphology

雑誌

PLANT MORPHOLOGY (ISSN:09189726)

巻号頁・発行日

vol.17, no.1, pp.31-34, 2005 (Released:2011-03-01)

参考文献数

14

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Summary: In Japan, Spiranthes sinensis Ames var. australis(R. Br. )H. Hara et Kitam. ex Kitam. has been known to show variations in the flowering time and plant size. To evaluate the validity of the seasonally differentiated groups and a dwarf form of the species, which is endemic to Yakushima Island, Japan, molecular variations were examined by analyzing nuclear and plastid DNA loci. As a result, above-mentioned variations were to be treated as the rank of forms. Moreover, some unexpected polymorphisms were found. Namely, Japanese and Malaysian S. sinensis var. australis differed significantly in the DNA sequences, suggesting that this variety may not be one biological species. On the other hand, two major groups were recognized among individuals examined, having geological border in Kyushu Island. These data strongly suggested requirement of re-examination of this species, that is widely distributed in eastern Asia and Australia.

著者

中沢巠夫 文

出版者

講談社

巻号頁・発行日

1954

著者

香川 由紀子

雑誌

東京女子大学紀要論集 (ISSN:04934350)

巻号頁・発行日

vol.60, no.2, pp.291-307, 2010-03-15

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The ribbons that were popular among young Japanese women in 1890s have been regarded as a symbol of the schoolgirl of that time. Earlier studies have analysed the nature and preference of these girls by examining the image of the ribbon as symbol, but this places the subject in the context of the social background of the period.A major factor in the development of the ribbons as symbol was the change in women's sense of morality. Modernity and modernization required that women establish a new sense of morality, in part by becoming more active socially and dressing themselves beautifully. Supported by this modern morality, Japanese women began to adopt Western accessories, including the ribbon that would in time become a symbol of the women themselves.A second major factor was the marketing strategy of the modern department stores. They worked to produce a differentiation between the image of the middle class and the image of the lower class, and in this way encouraged middle-class women to buy Western accessories.The ribbon in Japan took over the original meaning of the ribbon in the West, where it had been a symbol of the privileged class for noblemen in France of the seventeenth century. Also in Japan the ribbon became a symbol of the schoolgirl from a wealthy family, who had learned Western culture, and for the men who were attracted by them it was a symbol of the social position and wealth they hoped to attain.

著者

オリンピック写真史刊行会 編

出版者

同胞之会出版部

巻号頁・発行日

1964