Asset revaluation and cost basis: Capital revaluation in corporate financial reports

The paper is a historical study of the asset revaluation movement and the subsequent establishment of the cost basis in the United States. A survey of the corporate report leads to a generalization that the asset revaluations were fundamentally the adjustments of equity capital triggered by corporate financial policies. The concept of quasi-reorganization then was developed to ensure that the capital revaluation was undertaken for the right reasons. This newly developed concept made the revaluation of equity and assets less useful from the standpoint of corporate financial management. Asset revaluation was thus replaced by the cost principle

Basic Concept of General Education: Continual Consideration of Liberal Arts and Pedagogy

General higher education converts and combines conflicts Alternatives and Universal matches them through cultural integration that promotes mutual adaptation among new and existing cultural elements. General higher education attempts such mutual adaptation among new and existing cultural elements between liberal arts and pedagogy in a crosssectional manner. However, pedagogy is classified academically into professional education while general education is considered liberal arts provided within the curriculum. The theory of curriculum is associated with a range of social reforms because the arrangement and range are considered as foundations. This suggests that comprehensive adaptation among new and existing cultural elements, which are the subjects of general education, are required over broad ranges or fields. However, this suggestion also forms the proposition that pedagogy applies to the subject range of mutual adaptation among new and existing cultural elements. In this study, we seek to identify keys to draw a contrast between the range of social reforms with the theory of curriculum, sociology, and educational sociology, and discuss the basic concepts of general education.本論文は、二〇一七年六月一〇日、広島大学大学院綜合科学研究科において開催された一般社団法人大学教育学会第三十九回大会テーブル６『一般教育の知的遺産を活かす（その９）』における当日配布資料に大幅な再検討を行ったものである

Niboshi for Slate Devices: A Japanese Input Method Using Multi-touch for Slate Devices

Abstract. We present Niboshi for slate devices, an input system that utilizes a multi-touch interface. Users hold the device with both hands and use both thumbs to input a character in this system. Niboshi for slate devices has four features that improve the performance of inputting text to slate devices: it has a multi-touch input, enables the device to be firmly held with both hands while text is input, can be used without visual confirmation of the input buttons, and has a large text display area with a small interface. The Niboshi system will enable users to type faster and requires less user attention to typing than existing methods

Effects of a Fall Prevention Program on Physical Abilities of Elderly People Living in a Rural Region: an Intervention Trial

本研究の目的は、農村部在宅高齢者を介入群と対照群に分け、筋力向上運動、バランス向上運動を主とした運動プログラムの効果を両群間で比較検証することである。新潟県加治川村における60歳以上の在宅自立高齢者52名を年齢でマッチングして介入群29名、対照群23名の2群に無作為に分けた。6ヶ月後に再調査できた介入群25名、対照群18名の計43名(82.7%)について比較した。介入群には、筋力向上運動、バランス向上運動を中核とした7種目の運動と歩行運動(散歩)を実施した。対照群には、月1回のレクリェーションを行った。調査は、介入前の調査・測定、介入の実施、介入後の調査・測定の流れで行った。その結果、介入群の10m全力歩行の分速・歩幅、膝伸展筋力トルク値、対照群の最大1歩幅左側、10m全力歩行の分速・歩幅・歩行率、膝伸展筋力トルク値が有意に改善した。ただし、転倒、社会生活及び疾病のアンケート調査では両群間に有意差は認められなかった。介入群、対照群がともに改善したことによって、運動プログラムの効果を明確にできなかった。今後、効果を明確に検証するためには、(1)参加者の抽出方法、(2)参加地域を日常的に交流のない地域にする、(3)対象者数を増やす、(4)運動負荷量の把握、といった課題があげられた。The purpose of the present study is to evaluate the effects of a fall prevention program on the physical abilities of elderly people in a rural area by comparing muscular strength and balance before and after an exercise program. The subjects were 52 elderly (above 60 years) residents Kajikawa village, Niigata prefecture, Japan, who lived at home. They were divided randomly into an intervention group of 29 and a control group of 23 persons. The intervention group underwent a training program of seven items of physical activity and walking movements including muscular strengthening and balance improvement, while the control group had a recreational activity once every month. After six months, the intervention group of 25 persons and the control group of 18 persons were available for analysis. The data were obtained from surveys taken before and after the intervention and measured the change during this period. Significant improvements were observed in the speed of full-powered walking for 10 meters, step length, walking ratio, and torque of knee extension muscles in the intervention group, but some improvements were observed also in the control group. From the survey, we were unable to detect any difference between groups in the frequency of falls, mode of social life, or occurrence of disease. Since both groups showed various similar improvements, the effects of the physical intervention program remain unclear. Our future studies should be concerned with (1) the selection methods of participants, (2) choice of independent regions for an intervention group and a control group to minimize intermingling (3) the number of participants, and (4) clear measurements of the physical loads in the exercise

Replication for Web Hosting Systems

Replication is a well-known technique to improve the accessibility of Web sites. It generally offers reduced client latencies and increases a site’s availability. However, applying replication techniques is not trivial, and various Content Delivery Networks (CDNs) have been created to facilitate replication for digital content providers. Th

Pyloric, pseudopyloric, and spasmolytic polypeptide-expressing metaplasias in autoimmune gastritis: a case series of 22 Japanese patients.

There are two types of pyloric gland-like metaplasia in the corpus of stomach: pyloric and pseudopyloric metaplasias. They show the same morphology as the original pyloric glands in H&E staining. Pseudopyloric metaplasia is positive for pepsinogen (PG) I immunohistochemically, whereas pyloric metaplasia is negative. Recently, spasmolytic polypeptide-expressing metaplasia (SPEM) is proposed for pyloric gland-like metaplasia mainly in animal experiments. SPEM expresses trefoil factor family 2 (TFF2) and is often considered synonymous with pseudopyloric metaplasia. We reviewed consecutive 22 Japanese patients with autoimmune gastritis (AIG) to investigate TFF2 expression in pyloric and pseudopyloric metaplasias by counting all pyloric gland-like glands in biopsy specimens taken from greater curvature of the middle corpus according to the Updated Sydney System. Pyloric metaplasia was seen in all the 22 cases, and pseudopyloric metaplasia was found in 15 cases. Of 1567 pyloric gland-like glands in all the cases, 1381 (88.1%) glands were pyloric metaplasia glands, and the remaining 186 (11.9%) glands were pseudopyloric metaplasia glands. TFF2 expression was observed in pyloric or pseudopyloric metaplasia glands in 20 cases. TFF2 expression was recognized in 409 of 1381 (26.9%) pyloric metaplasia glands and 27 of 186 (14.5%) pseudopyloric metaplasia glands (P<0.01, chi-square test). In conclusion, SPEM was not always the same as pseudopyloric metaplasia in human AIG, and the majority of metaplasia in AIG was not pseudopyloric but pyloric metaplasia