The impact of valuation rules for intangible assets in Japanese and German accounts of listed companies : [Version April 2003]

Intangible assets as goodwill, licenses, research and development or customer relations become in high technology and service orientated economies more and more important. But comparing the book values of listed companies and their market capitalization the financial reports seems to fail the information needs of market participants regarding the estimate of the proper firm value. Moreover, with the introduction of Anglo-American accounting systems in Europe and Asia we can observe even in the accounts of companies sited in the same jurisdiction diverging accounting practices for intangible assets caused by different accounting standards. To assess the relevance of intangible assets in Japanese and German accounts of listed companies we therefore measure certain balance sheet and profit and loss relations according to goodwill and self-developed software. We compare and analyze valuation rules for goodwill and software costs according to German GAAP, Japanese GAAP, US GAAP and IAS to determine the possible impact of diverging rules in the comparability of the accounts. Our results show that the comparability of the accounts is impaired because of different accounting practices. The recognition and valuation of goodwill and self-developed software varies significantly according to the accounting regime applied. However, for the recognition of self-developed software, the effect on the average impact on asset coefficients or profit is not that high. Moreover, an industry bias can only be found for the financial industry. In contrast, for goodwill accounting we found major differences especially between German and Japanese Blue Chips. The introduction of the new goodwill impairment only approach and the prohibition of the pooling method may have a major impact especially for Japanese companies’ accounts

The thought of ""speaking and listening"" education

What is aimed at in ""speaking and listening"" educational research of Japanese language education? In ""speaking and listening"" educational research of Japanese language education, I took up some papers considered to be typical, and considered how the educational target is discussed in each paper. In traditional ""speaking and listening"" educational research, the learner who can make an appropriate and just judgment, without being influenced by a direct desire, direct will, and feeling aims. The capability to perform appropriate judgment was understood to be able to communicate, and rhetoric was asked for the basis of judgment. However, I think that the thought of ""speaking and listening"" education is not in Logic, but is in clinical philosophy, phenomenology, or cultural anthropology. The target and the curriculum of future ""speaking and listening"" education must be constructed through examination of the thought which had a ""fresh"" character of a man in the core who generates new learning, while being seriously damaged

Fourier Amplitude Spectrum at Arbitrary Points Estimated by Kriging Method

This paper reports a method for estimating an acceleration Fourier amplitude spectrum (FS) on ground surface at arbitrary points using the transfer functions of the surface strata and the observation records of limited number of seismometers. The transfer functions at arbitrary points in Owari-asahi City are estimated by using a modified Kriging method based on the results of the seismic response analysis of the surface strata at 748 boring points using seismic waves on engineering bedrock caused by six earthquake scenarios. The acceleration FS on the surface at 642 boring points inside the city are estimated by using the proposed method based on only 20 observation records on the surface (estimated value). The result is compared to the acceleration FS estimated by the transfer functions and seismic waves on the engineering bedrock from earthquake scenarios at the same boring points (tentative observed value). It is found that the correlation coefficients per frequency between the estimated and tentative observed value at 642 points are no less than 0.5 any earthquake scenario

Characteristics of Interaction Between Teachers and Children in the First Term of Elementary School Classes: Focusing on the Differences in Goals that Teachers Emphasize in Japanese Language and Mathematics Classes

近年，幼児期と児童期の学びの接続が重視されている。幼児教育では，めざすべき姿へと向かう方向目標を重視し，小学校以上の教育では獲得すべき能力を明示化した到達目標を重視することが多い。小学校入門期に開講時間が多い国語科と算数科では，方向目標と到達目標の比重は異なる。そこで，本研究では，小学校入門期の国語科と算数科授業における教師と子どもの相互作用の実態を明らかにすることを目的とした。 新1年生の国語科と算数科の授業を約4か月間観察し，教師の言葉がけと子どもの発話内容との関連を分析した。結果，子どもの状況に応じて展開する国語科に対し，算数科では多くが到達目標に向かうという違いが明らかになった。また，教師による方向目標に即した言葉がけは，到達目標を達成し，かつ子どもの多様な学びにつながる可能性があることがわかった。本稿は，指導の実態と教科内容の側面から，子どもの学びの姿を明らかにしたものである。Recent studies examine how a smooth transition can be achieved from early childhood education to elementary school education. In early childhood education, direction targets are emphasized, and in elementary school, achievement goals are often emphasized. In elementary school, there is a difference in the balance between the achievement goals and the direction targets in Japanese language classes and mathematics classes. The purpose of this study is to clarify the characteristics in the interaction between teachers and first graders in these two classes. In this paper, we observed the Japanese language and mathematics classes for the first grade from April to July, and collected some episodes of the interactions between teachers and children. These episodes were categorized according to subjects into those that focused on achievement goals versus direction targets. As a result, it was found that there was a difference in interactions between teachers and children depending on the subjects and the type of achievement goal or direction target. In Japanese language classes, the interaction between teachers and children develops toward the goal according to the situation of children, while in mathematics classes, the interaction often develops toward achievement goals. When teachers talked to children in a way that gave them directions, they were more likely to learn a variety of knowledge and skills as well as content related to their achievement goals. The primary aspect of this paper was to clarify what children were learning at the beginning of elementary school from the perspectives of teacher-child interaction and subject content

Factors related to depression among childcare worker;Cross-sectional study in Hokkaido, Japan

The goal of the present study was to investigate the factors related to depression among childcare workers. From November 2015 to August 2016, 358 nurseries (17.9%) answered a questionnaire. Adjusted for nursery work experience totaling more than five years, work place, cooperation in the work place, quality of sleep, hospital visiting, factors related to work of more than five years (OR=0.55, 95%CIs=(0.34, 0.91)), ability to consult troubles with boss (OR=0.36, 5%CIs=(0.18, 0.73)), to be able to take paid holidays (OR=0.49, 95%CIs=(0.27, 0.88)), having a spouse (OR=0.55, 95%CIs=(0.32, 0.94)) were considered to decrease the risk of depression. The Japanese government should prompt to improve the reatment of nurseries

Factors influencing attitudes toward end-of-life care by care workers at special nursing homes for the elderly A Cross-sectional study in Japan

Objectives: The purpose of this study was to clarify factors influencing care workers\u27 attitudes toward end-of-life (EOL) care characteristics at special nursing homes (SNHs). Methods: A questionnaire was initially sent to 630 care workers at 19 SNHs in October 2012. Written informed consent was obtained from 253 of these workers (40.2%), who then completed and returned the questionnaires. Participants were asked to reply to questions covering demographic data, work environment, depression status, experiences/education concerning EOL, communication skills, and attitudes toward EOL care. The Japanese version of the Frommelt Attitude Toward Care of the Dying Scale, Form B (FATCOD-B-J) assessment instrument was used in the analysis of the data received. Using the median value of the FATCOD-B-J score, 130 subjects were allocated to the high score (HS) group (FATCOD-B-J?23) and 123 to the low score (LS) group (FATCOD-B-J<23). In the LS group, the odds ratios (ORs) and their 95% confidence intervals (95% CIs) of participants exhibiting relatively negative attitudes toward EOL care were calculated and adjusted for potential confounding factors using multivariate logistic regression model analysis. Results: Length of employment in the facilities of between 5 and 9 years (OR 0.37, 95% CI 0.16-0.87) as well as over 10 years (OR 0.39, 95% CI 0.16-0.96) was significantly associated with a decreased risk of placement in the LS group. Furthermore, moderate (OR 0.44, 95% CI 0.24-0.80) as well as high (OR 0.35, 95%CI 0.17-0.75) communication skills in accepting other opinions, were significantly associated with decreased risk of placement in the LS group. Conclusions: After adjustments for potential confounding variables, results indicated that extended experience as a care worker and higher communication skills in accepting other opinions were significantly associated with a reduced risk of negative attitudes toward EOL care

特別養護老人ホームにおける介護職の看取りに対する態度に影響尾及ぼす要因 : 日本における縦断研究

Aim: The aim of the present study was to clarify that the effects of accumulated experience in end-of-life care and communication skill on the attitudes of care workers’ toward end-of-life care. Methods: A study implemented 2012 to 2014. Two hundred and fifty-three questionnaires were returned (40.2%), and 170 were fully completed by care workers in special nursing homes. We sorted the responses into two groups by experience level: the experienced end-of-life care (EE) group and the inexperience end-of-life care (IE) group. Responses were also sorted by communication skill level: a high score communication (HSC) group and a low score communication (LSC) group. A two-way repeated measure analysis of variance was used for the statistical analysis. Results: The EE group was more likely to be younger (P = .04), to have a longer duration of employment (P < .001), and to have participated in an EOL care seminar in their facility (P = .02) than the IE group. Attitudes toward end-of-life care were significantly different between the EE and IE groups (df = 2, F = 3.35, P < .05). Attitudes toward end-of-life care were not significantly different when comparing the HSC and LSC groups (df = 2, F = 0.17, P = .85). The communication skill between the HSC and LSC groups differed significantly at 2012, 2013, and 2014. Conclusions: The accumulation of end-of-life care experience prompted a positive change in attitudes toward end-of-life care. Meanwhile, communication skill had no significant effect to change attitudes toward end-of-life care

ゴヨウ ブンセキ ヲ トリ イレタ 「 ブンポウ ウチ アワセ 」 ノ ココロミ - ニホンジン キョウシ ト マレーシア ジン キョウシ ノ トクセイ ヲ イカシ マナビ アウ キョウシ ケンシュウ -

マレーシアのマラヤ大学予備教育部日本留学特別コース日本語科1年次担当者は授業に生かすことを目的に学習者が産出する誤用を2002年度中級学習時に収集し、2003年度中級学習時の授業前の「文法打ち合わせ」において誤用分析の検討を試みた。その結果、期待された目的を果たしただけでなく、誤用分析を通して、外国人教師と日本人教師がお互いの利点を生かして学び合い、協力体制を構築するという期待以上の成果が得られた。これは熟練者が新人を、日本人教師が外国人教師を指導するという従来の教師研修ではなく、日本語母語話者教師として、非母語話者教師、学習者と同じ母語を有する教師として、それぞれの役割を果たしながら成長し合う、日本人教師と外国人教師が共に働く職場ならではの研修となった。この実践を海外における望ましい教師研修のあり方の一つとして紹介する。During session 2002/2003, teachers of Japanese Language at Ambang Asuhan Jepun, University of Malaya have consolidated an effort to collect samples of ungrammatical sentences made by Intermediate Level students. These samples are reproduced for error analysis during the weekly pre-class preparatory discussion. The driving force behind this concerted discussion is to improve teaching through a close analysis of student weaknesses. Not only have we achieved this purpose, we have also observed that in these meetings, both the Japanese and Malaysian teachers have established a conducive atmosphere which draws on one another’s strength to foster effective teaching experience. Enclosed is an exercise introduced to facilitate effective Japanese language teacher training. It is an approach which differs from the conventional methods; whereby non-native teachers are taught by native teachers. It is hoped that this new approach will pave the way toward an ideal means for the training of teachers overseas