嬰児殺の処罰に関する一考察 : 清代を中心として

Some specialists on Chinese history of law systems admit the existence of the regulations for the infanticide punishments in the eras of the Sung dynasty and the Yuan dynasty. However, any evidence of their existence is not recognized in the lu (rules) of the Ming and Ch\u27ing dynasties. This paper aims to shed light on the following points : (1) in the Ch\u27ing dynasty era, the punishment regulations applied to the cases in which grandparents or parents commit homicide for their offsprings make up the non-existing punishment regulations for the infanticide, (2) very few cases of the actual punishments are found ; (3) the government wished to declare that the infanticide is flagrantly immoral. Actually the government hesitated to enforce even the moderate forms of regulations for the crime. The reason is that people could not help committing the infanticide in the misery of extreme poverty. Law enforcement officers who knew the situation were inclined to tolerate the deeds ; (4) the government frequently declared the enforcement of the punishment regulations, however in reality it was rarely implemented

時価評価損益の損益計上に纏わる再考察

In March 2001, the current value accounting of derivative was introduced, and it targets on valuable securities, derivative trading in current value appraisal. Only after the burst of Bubble Economy, when many companies went bankrupted, it was exposed that a great number of companies had liabilities in excess of assets. This was due to the fact that there existed many hidden loss which was not included in a balance sheet. One of the aims at introducing current value accounting is to eliminate ambiguity that a balance sheet does not state, and to correctly disclose the asset of the company. In other words, it is supposed that the Current Value Accounting was aimed at providing the information that enables the investors and the parties concerned to judge such as "a company that is on the verge of collapse" or "a company in collapse". According to studies of current value accounting and price fluctuation accounting that have been done since old days, the situation where appraisal profit occurs is comparatively more remarked. There seemed to be more arguments on the cases in which the value of possessed assets rises, the current price exceeds acquired cost, and the difference between those two emerges as a profit. In other words, the studies mainly been done under the economic environment namely inflation. However, this time, the current value accounting required in our country is the one, which is required in a totally opposite economic envirorment to inflation, namely deflation. In this regard, the studies were in a different situation from previous studies of current value accounting. In the previous studies on current value accounting, the accounting transactions both in the case of inflation and deflation were considered. However there seemed to be little studies on the case in which the current value accounting is introduced in the time of deflation since the need in introducing it often appears in the time of inflation. As stated above, the current value accounting in our country was introduced in the time of deflation. Therefore, the introduction was under bad situations where stock prices decrease, the appraisal loss of derivative occurs while the assets such as lands, buildings, and credits lose their values. In this paper, re-investigation of the current value accounting carried out in our country is done. The points in which re-investigation takes place are firstly, if the appraisal standards of valuable securities by the purposes of possession was done properly, and secondly if it was appropriate that the result of the appraisal was placed on financial reports as forms of adding up to a statement of profit and loss, and a change of a balance sheet price. The re-investigation is carried out based on these two points. Additionally, the corporate ways of reacting to these 2 matters is investigated. By investigating this, it shall be possible to verify whether the effects of introducing current value accounting expected initially was realized or not

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

介護保険制度下の特別養護老人ホームの一考察 : 解体(脱施設化)の始まり

In this paper, I would like to focus on special nursing homes for the elderly, to discuss the commencement of demolition which was carried out suddenly by an administration initiative in February of this year (2003), and to discuss the change from community to institutional welfare, and the future of special nursing homes for the elderly. Since the peak of aging is predicted to occur in 2025, these institutions will be superannuated gradually for about twenty years, and it will stop being equal to use someday, although the country has advanced construction of special nursing homes for the elderly using a large amount of tax revenues. Under these circumstances, "new style special nursing homes" and the "local adhesion, small scale and various functions type residences" were announced from the Ministry of Health, Labor and Welfare. Furthermore, the Ministry of Health, Labor and Welfare proclaimed an exclusion of medical rooms etc. from the institutional standards suddenly

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

REMARK ON "A NOTE ON CONVERGENCE OF NEWTON\u27S METHOD"

In our paper, we are giving a new proof of L. B. Rall\u27s theorem. In our proof we assume the open ball U^*={x : ∥x-x^*∥)/(rB^*K)}, (where r is positive real number), where we generalize the radius by (r-√)/(rB^*K), we will show that for the best possible bound for h, r=2

THE HISTORICAL CHANGES OF JAPANESE QUALITY CONTROL AND TRENDS AND TASKS OF QUALITY ISSUES

TQC (Total Quality Control), the features of Japanese QC (Japanese Quality Control; JQC), is forced to change now. There are many problems related to the QC field, such as magnification of quality objects, social quality, thoroughness of CS (Customer Satisfaction), enforcement of PL (Product Liability) law, applications of ISO (International Organization for Standardization) standards concerning the QA (Quality Assuranse) system and the environmental management system, and still the more recent American industrial tendency which attaches importance to TQM (Total Quality Management) and so forth, On the 50th anniversary of JQC, I would like to look back upon its QC history and discuss the meaning of the recent changes in QC concepts and the theoretical framework of JQC

ギョウセイ ヒョウカ ノ チョウリュウ ト カダイ

The executive (fox) seizing great power with his accomplice (bear) and desires to keep on seizing his power is beginning to adopt performance measurement. Performance measurement is a means of the administrative reform. What will be the results when those have no intention of carrying out the administrative reform attempt to introduce performance measurement? It means no more than a ornament in Japan where have no idea for the administrative reform in making plans to carry out performance measurement

PLシンジダイ ノ ショウヒシャ ホゴ ト キギョウ ノ タイオウ ショウヒシャ ジュウシ ジダイ ニオケル キギョウ ノ ヒンシツ ホショウ タイセイト セッキョク リスク カンリ ノ アリカタ

The PL (Product Liability) law was enforced on July 1st of this year The features of this law are the adoption of the strict product liability which is adopted in European and American PL laws When consumers suffer damages physically or to their properties and assets due to the deffects of products,enterprises (such as makers, distributers, sellers, and importers equally)are responsible for liabilities of the indemnity In this paper, I would like to explain a study about the significance and effects by enforcement of the law, and what enterprise managements and QA (Quality Assurance) systems in Japan hereafter should b

エージェントアプローチ ニヨル ジンコウ シジョウ ノ コウチク ト ヒョウカ

In recent years, market structure is changing quickly and intricately. It is recognized as man\u27s psychology and actions being indispensable to arbitration of a price. Therefore, in a traditional economic theory, it is extremely ideal and sufficient prediction has not been completed. In this paper, vegetable and fruit markets are simulated as an artificial model, and multi-agents predicted market prices with genetic algorithms. Since this system predicted the wholesale price with sufficient accuracy, it is fully practical and can secure a market participant\u27s profits