战略质量成本体系的构建

由厦门大学会计发展研究中心提供的第五届会计与财务问题国际研讨会——当代管理会计新发展论文集中的第三部分：全面预算与成本管理1

ニホン キギョウ ノ コクナイ シジョウ ニチオウ ゴウベン ニオケル パートナーシップ コウドウ イチノセ アツシ キョウジュ タイニン キネンゴウ

This paper investigates ownership changes by Japanese and European firms in Japanese-European joint ventures in their home markets. There is a perspective for Japanese joint venture partnership, namely the Trojan horse hypothesis(THH)which postulates that Japanese firms form joint ventures with Western partners to learn from them; once the learning is completed, they dissolve the joint venture. The THH view emphasizes that Japanese firms rapidly exit the joint venture through sell-offs or buy-outs of joint venture stakes or joint venture liquidatio

バーチャル エコノミー モデル ノ アラタナ イチロンテン GADDY AND ICKES 1999 ノ サイカイシャク オ チュウシン ニシタ テンボウ

This paper aims at indicating a critical review and a new perspective on Russias Virtual Economy Modelby Gaddy and Ickes [1999]. They analyze the non-monetary deals in Russian economy by using an accounting model. But their implications and consequences have some matters that would bring misunderstandings of Russian economic situation. For example, they cant make a clear from their model why Russian households, firms and government transact with non-monetary exchanges. Their virtual economy modelcan describe only how they sacrifice Russian household with the aid of relational capital. And through the relational capital, Russian household, firms and government can survive in the difficult situation of transition economy. We show some reasons why they transact with non-monetary exchanges. First, Russian accountings and financial systems dont work well. Second, when the products that Russian manufactures produce cant be fully sold and they cant have enough cash to meet their settlement, they continue to produce the excess volume for the domestic demands in order to maintain their operations, therefore their excess employments. And they sell the excess products for the domestic demands at a sacrifice with non-monetary exchanges. We suggest that these phenomena will not be virtualbut real, and the non-monetary transactions in Russia will be a temporary phenomenon in order to maintain their operation in its transition

ニュータウンに居住する専業主婦の外出頻度および主観的健康感との関係

専業主婦については、活動量や運動量の制限などが報告されている一方、若年期からの地域とのつながりにより外出頻度は維持されやすいと考えられる. そこで高齢者で報告されている外出頻度と主観的健康感との関連が専業主婦でもみられるのか、年齢による影響を明らかにすることを目的とした. 研究は大阪府堺市南区の一地区内の全世帯(3,069世帯)に無記名自記式の質問紙調査を行い、回答数1,820(回収率58.0%)の中から専業主婦701名を分析対象とした. 質問項目は最近1週間の外出頻度、主観的健康感について尋ねた. その結果、外出頻度は60代、70代後半、80代以上と段階的に減少した. 主観的健康感は加齢とともに不安あり群が増加した. 外出頻度と主観的健康感の関連は50代以上で外出頻度が減少するとともに主観的健康感が低下する傾向を認めた. 以上より、健康維持、増進のためには50代から年代ごとの取り組みが必要であることが示唆された.Physical activity levels and the amount of exercise in housewives are reportedly low; however, a high frequency of outings is likely to be maintained due to connection with local residents. This study aimed to identify the relationship between the frequency of outings and self-rated health in housewives, and investigate age-related effects. Anonymous self-administered questionnaires were distributed to 3,069 households in one district of Minami-ku, Sakai-shi, Osaka, and, of the 1,820 responses (response rate: 58.0%), 701 housewives were analyzed. Questionnaire items included the frequency of outings and self-rated health over the past one week. As the results of the questionnaire, the frequency of outings gradually decreased as the age advanced from their 60s to 80s or over. Regarding self-rated health, the number of subjects with anxiety increased with age. Among the subjects aged 50 or over, there was a decreasing trend in the frequency of outings and self-rated health. The findings suggest the need to take appropriate measures to maintain and promote the health of housewives aged 50 and over according to their age group