Alleviation of Brain Hypoperfusion after Preventative Treatment with Lomerizine in an Elderly Migraineur with Aura

Previous studies of brain single-photon emission tomography (SPECT) showed changes of regional cerebral blood flow (rCBF) in migraineurs during prodromes or headache attacks. Little is known about how successful medication of migraine prevention can reflect rCBF in migraineurs. We highlighted alternation of brain SPECT findings in a migraineur with aura before and after prophylactic treatment with lomerizine, a calcium channel blocker. A 70-year-old man with migraine developed visual disturbance frequently at walking exercise for the recent 3 months. After this visual attack, a mild-degree of throbbing headache occured occasionally. Brain SPECT using 99mTc-ethyl cysteinate dimer was performed at interictal time of migraine. Brain SPECT before lomerizine treatment revealed hypoperfusion in the frontal, parietal, and occipital regions. He was diagnosed with recurrence of migraine with aura (MA). Lomerizine (10 mg/day, po) was administered for 3 months. MA and visual aura without headache were dramatically improved. Migraine attacks and visual disturbance were not induced at exercise. At 3 months after lomerizine medication, brain SPECT showed remarkable increase of rCBF. These SPECT changes of our patient indicated that antimigraine mechanism of lomerizine could contribute to restoration of cerebral hypoperfusion

オプション理論を応用した原価態様の非対称性に基づくCVP分析の研究

金沢大学人間社会研究域経済学経営学系現行の企業実務で実践され、また会計学の基本テキストで取り上げられるCVP分析は、原価と収益の関係性が固定的かつ確定的な状況にあることを前提とした事後的分析手法である。一方1980年代まで、原価ないし収益を確率変数とする不確実性下における静学的CVP分析に関するいくつかの研究成果が公表されてきた。これに対して本研究では、収益を確率過程（確率変数の時系列）とおくことにより従来のCVP分析を動学的分析モデルに拡張した。さらに原価については、近年の実証会計研究で報告されている「原価態様の非対称性」を仮定することで、CVP分析をさらにオプションベースの動学的確率モデルとして拡張的に定式化した。Cost-Volume-Profit (CVP) analysis practiced in corporate accounting and explained in fundamental accounting textbook is an ex-post method on the presumption that relationships between costs and revenues are preserved in static and certainty conditions. In 1980\u27s, on the other hand, some previous studies on static CVP analysis model under uncertainty that costs or revenues are set as random variables has shown. For these earlier studies, this research extends CVP analyses to dynamic random process model based on option pricing theory by introducing stochastic process of revenues and asymmetric cost behavior into relationship between costs and revenues.研究課題/領域番号:24530555, 研究期間(年度):2012-04-01 - 2016-03-3

リアルオプション法の利益計画(CVP)及び株式価値評価(RIM)への応用研究

不確実性下における利益計画法として提案された「確率的ＣＶＰ分析」は、数多くの研究成果を生み出しながら1990 年代以降その研究は激減した。一方1980 年代末には、不確実な資本投資に関する意思決定手法として「リアルオプション法」が提案されたが，これらの意思決定モデルは，わが国の管理会計実務に定着することはなかった。本研究は、利益管理および投資意思決定プロセスが、リアルオプション分析という視点から動学的に拡張されることを、理論的かつ実証的に明らかにすることを目的としている。Stochastic Cost-Profit-Volume analysis proposed as a profit-planning method under uncertainty has produced a large number of research results. These research, however, had been sharply reduced since the 1990s. On the other hand, Real Option Approach was proposed as a decision-making method for capital investment under uncertainty at the end of the 1980s, but these decision-making models were never established in Japan\u27s management accounting practice.This study aims to clarify theoretically and empirically that the profit management and investment decision-making process are dynamically extended from the viewpoint of real option analysis.研究課題/領域番号:15K03767, 研究期間(年度):2015-04-01 - 2019-03-31出典：研究課題「リアルオプション法の利益計画(CVP)及び株式価値評価(RIM)への応用研究」課題番号15K03767（KAKEN：科学研究費助成事業データベース（国立情報学研究所）） （https://kaken.nii.ac.jp/report/KAKENHI-PROJECT-15K03767/15K03767seika/)を加工して作