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6件中 1-6件 表示 1
万仲 脩一 / 経営論集第8巻第1号
近代倫理学の基本構想と統合的経済倫理学─ウルリッヒの所論を中心として─
<著者名>  万仲 脩一
<発行年月> 2006年10月
<ISSN> 1345-1456
<概要表示>
 P. Ulrich(St.Gallen University in Switzerland) is one of the representative researchers of economic and business ethics in the German-speaking world. He and his study group in St. Gallen conceptualized the integrative economic ethics, that respects to a critical reflection on the normative foundations of the economic way of thinking. This paper aims to survey the framework in relation to various modern theories about ethics and to criticize some points.
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万仲 脩一 / 経営論集第8巻第1号
経済的理性の批判的基礎反省としての経済倫理学─ウルリッヒの所論を中心として─
<著者名>  万仲 脩一
<発行年月> 2006年10月
<ISSN> 1345-1456
<概要表示>
This paper intends to clarify a characteristic of P. Ulrich’s integrated economic ethics as critical reflection on the moral bases of economic reasonable ethics. For this purpose we deal with two problems, firstly his critique of the market principle and economism, and secondly his ethical opinions about vital meaning of economic activities with regard to the good life of the actors themselves and the legitimacy of the rules of an economy with regard to the living-together of all citizens in a well-ordered society.
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宮下 國生 / 経営論集第8巻第1号
International Advanced Logistics Perspectivethe in Global Economy
<著者名>  宮下 國生
<発行年月> 2006年10月
<ISSN> 1345-1456
<概要表示>
This article focuses on the international advanced logistics perspective in the global economy. The early 1980s could be referred to as the turning point for the world shipping industry. Since then world physical distribution has suffered from the effect of deregulation, IT revolution and globalization on the transactions of multinational enterprises. If applying the Vernon-Casson's product lifecycle theory to the division of multinational industries, we can discriminate the four different zones of international physical distribution, of which the innovative and the mature industries are related to the air cargo and the standardized differential and the simple standardized ones to container cargo. The flying geese theory in Asia and especially Chinese challenge to this theory have explained the structural change in the international physical distribution, which can have promoted the buffer function of Asian trade and the advantage of air logistics since 1995. Tracing the development stages in the logistics industry and differentiating the domain of shipping, we are aware of being at present either in the stage of 3PL providers with vessel (integrator) or without one (3PL forwarder). Such trend toward 3PL provider will request the shipping industry to combine hardware and software in both of shipping and air transport as the 3PL mega carrier (combined 3PL), because it will be able to guarantee both of the shipper oriented long term profit stability and the short term low risk sensitivity to business cycle.
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齋藤 雅子 / 経営論集第8巻第1号
LLP・LLCの会計問題─実務対応報告公開草案第19号を中心に─
<著者名>  齋藤 雅子
<発行年月> 2006年10月
<ISSN> 1345-1456
<概要表示>
 The Accounting Standard Board of Japan(ASBJ)has released for public comment Exposure Draft of PITF No.19, Practical Solution on Investors' Accounting for Limited-Liability Partnerships(LLP)and Limited-Liability Companies (LLC). This paper studies the accounting issues on two points: the legal difference between LLP and LLC, and the selected application of accounting procedures. LLC is the organization of internal autonomy type as well as LLP. It is important to consider the accounting procedure for LLC to make use of the merit. Now three accounting methods for LLP give the significant issue to discuss toward only one method.
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福森 徹 / 経営論集第8巻第1号
戦前期日本における近畿・中国・四国の地方都市商店街の閉店時刻
<著者名>  福森 徹
<発行年月> 2006年10月
<ISSN> 1345-1456
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万仲 脩一 / 経営論集第8巻第1号
欧州連合(EU)の成立と発展
<著者名>  万仲 脩一
<発行年月> 2006年10月
<ISSN> 1345-1456
<概要表示>
 Since a movement to establish a union of nations in Europe occurred in Europe, it has been confronted with many difficulties and conflicts between participating nations. But EU was organized after very long process of the movement and it has today a remarkable influence on the world economy. The purpose of this paper is to review the process of establishment and development of EU and to consider the reasons of its success.
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