アジル経営時代の生産革新技法の適用 : 「制約条件の理論(TOC)」の解説と実践例

The new technology for manufacturing innovation, TOC is attracting the world\u27s attention. TOC is a theory which focuses on the weakest point (restricted condition) and improves them in a concentrated mannrer. Its most remarkable feature is that results are obtained instantly. Therefore, this is a most suitable innovative technique for the production of short life-cycle products. In this explanation, I would like to provide an outline of this theory and applied examples

わが国の株式時価発行移行過程におけるコーポレイト・ガバナンス 1970-1990

In the midst of the prosperity of the Tokyo Stock Market, Japanese corporations began in 1969 to change their financing sources from commercial bank borrowing to direct currentvalue stock financing . In these days, corporations made the best of the stock value increases and raised a great deal of money from stock market, and excessive exports caused "overliquidity-inflation" in Japanese economy. These monies raised were mainly invested in Japanese land, estate and stock in the hope of getting capital gain. It created heavy asset inflations in land, estates and other commodities between 1972 and 1974. At last Japanese Government made these issuing corporations and stock companies refrain from raising so much capital to keep the inflation under control. We can call it a type of corporate governance for the sake of the public interest. This paper discusses whether that administrative corporation governance attained its objective or not

イタリア南部経済発展に関して1950年代に書かれた時局論の詳説と検討(1)

The 1950s were the crucial period for the economic development of Mezzogiorno. In 1950, three laws concerning the land reform were promulgated, and agrarian reform and modernization began to be implemented. In the same year the Cassa per il Mezzogiorno (the state fund for the South) was set up. A great number of scholars, journalists, essayists and politicians participated in the discussions of the questioni meridionali (the southern questions) and made public their opinions in magazines and newspapers. This paper aims to expatiate and examine the then current articles. They are different from statistics or academic research. They convey to us the enthusiasm and desperation of the discussants who witnessed the southern situation. These articles were collected meticulously in Informazioni SVIMEZ which Associazione per lo sviluppo dell\u27 industria del Mezzogiorno has continued to publish until today since its foundation in December 1946. This paper picks up a newspaper article il frazionamento della proprieta in Sardegnia (the fragmentation of the land in Sardinia) collected in Informazioni SVIMEZ, January 3-19, 1955, in order to expatiate and discuss the witness\u27 opinion of the economic development in one region of Mezzogiorno

Convergence of the Modified Eigenvalues of the p-Laplacian

In a previous paper [4] we proved that the first eigenvalues of the p-Lapalacian on manifold M＼B_ε converge to zero as _ε tends to zero. In this paper we prove that the modified higher eigenvalues of the p-Laplacian on manifold M＼B_ε converge to the modified eigenvalues of that on manifold M

四国大学e-Learningシステムによる授業運営の支援

The diffusion of the Internet infrastructure and the changing environment of college management are helpful for university management in its introduction of an e-Learning system. A face-to-face education that is employed usually in most schools and tele-education assisted by an e-Learning system have their own advantages and disadvantages. Making use of their strong points by using both methods, we can provide higher educational services. In the Shikoku University, we have attempted to support class management by introducing an e-Learning system, named SELS (Shikoku University E-Learning System), and have produced some educational services in real time. In this paper, we introduce some examples employed by the e-Learning system and explain how SELS works

中小企業におけるSCMの実態 : その課題と次世代のビジネスモデル

Supply Chain Management (the following, SCM) is an emerging term that emphasizes interactions among marketing, logistics, and production. The article explains what the advantages of SCM are, how it can be implemented into the smaller company, and what to roll Information Technology plays in the process. There is a discussion of the following thesis : 1 , The present state of surrounding the smaller business. 2, The definition of SCM 3 , The actual condition of SCM in smaller enterprises. 4 , The several problems confronting when the companies introduce SCM. (The success or failure factors introducing SCM into the smaller companies.) 5 , The difference between SCM and CPFR (the following, Collaborative Planning Forecasting and Replenishment). 6, The future of SCM

地域・中小企業のITによる経営革新の支援 : 徳島を中心に(地域)

While the business conditions DI (Diffusion Index) for large enterprises in Japan have steadily improved, business trends among small and medium enterprises remain depressed. Viewed from a long-term perspective, however, the importance of SMEs as a proportion of the Japanese economy and industry as a whole is increasing, and this trend is being led by business inovation using IT. This inovation will be realized and accelerated by obtaining support for IT-based inovative systematization improvement from prefectural and public service sector suppot centers for SMEs. These supports include the implementation of seminars, training programs, the dispatch of IT experts, the reiforcement of IT infrastructure, and SOHO teleworking. We examine the current situation regarding IT in the Tokushima region and explore many important problems awaiting solution. Finally, we present some suggestions for realistic and practicable solutions, for example, the introduction of outsourcing and the adoption of software packages

ITガバナンス

\u27IT governance\u27 is the main theme of this paper. IT governance may sound like an awfully abstract topic, but it has immediate and very concrete implications. IT governance is the Rosetta Stone that can enable executives and Chief Information Officers (CIO) to decipher many of the phenomena shaping the future of corporate business and the IT evolution. IT can also play a role in helping exectives and CIOs seek competitive strategic advantages. These problems include how to find and solve strategic business problems, how to use information systems to improve business integration, how to organize information resources, how information systems can provide a competitive advantage over rivals, and how much to invest in IT to attain the above-mentioned objectives. The author discussion concerns, (1) the implications of IT governance compared with the meaning of the corporate governance, (2) the mechanisms to realize IT governance, (3) exective\u27s commitment to IT governance, (4) the trend of intelligent networking, (5) decentralization, autonomization, virtualization and collaboration, and finally (6) strategic thinking and familiarity concepts

減損会計と取得原価主義会計の論理

In this paper, I examin the logical relationship between accounting for the impairment of fixed assets and historical cost basis accounting. In my opinion, there are two theories underlying historical cost basis accounting. One is the residual usefullness theory. The other is the invested fund theory. Accounting for the impairment of fixed assets differs depending on the theory underlying historical cost basis accounting. Accounting standards for impairment of fixed assets depends on residual usefullness theory. I think, however, that residual usefullness theory is not appropriate as a theory underlying historical cost basis accounting

SUCCESS-III : 四国大学キャンパス情報ネットワークの構築とその評価

In this research, we built a campus information network for Shikoku University that is called \u27SUCCESS-III\u27. SUCCESS-III is the third generation campus network of Shikoku University. It is a high speed network that adopted Gigabit Ethernet technology, and it has double core networks. SUCCESS-III was constructed as a network that had adjusted for the broadband network generation, and it has high availability. In this paper, first of all, we explain a problem of previous campus information network that was called \u27SUCCESS-II \u27. Next, we explain the design policy of SUCCESS-III, and we show the configuration of SUCCESS-III. After that, we explain the experimental usage and the result. Finally, we conclude it