大阪産業大学学会 論集データベース

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中村 徹 / 経営論集第9巻第2号
オープンスカイ協定訴訟をめぐる議論
<著者名>  中村 徹
<発行年月> 2008年02月
<ISSN> 1345-1456
<概要表示>
 This paper clarifies the double structure of the exclusive external competence between the Commission of European Communities and the Member States in the conclusion of the international air transport agreement with the third country,examining the judgement of the European Court where the Commission brought an action against eight Member States in 1998. The Commission demanded that they denounce the Open Sky Agreement that the Member States concerned had concluded individually with the United States of America by reason that it disturbed the common market of air transport.But they did not reply to the Commission's request.
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齋藤 雅子 / 経営論集第9巻第2号
共通支配下の取引に関する日本基準と 国際財務報告基準の論拠
<著者名>  齋藤 雅子
<発行年月> 2008年02月
<ISSN> 1345-1456
<概要表示>
 The Accounting Standards for Business Combinations in Japan (hereinafter the “BC Standards”) address the formation of a jointly controlled entity and business combinations involving entities or operations of entities under common control. This is characterized by recent business combinations of global firms. However, IFRS 3, International Financial Reporting Standard 3, Business Combinations, and the 2005 Exposure Draft do not apply to them. This paper considers the difference between BC Standards and IFRS 3 on business combinations involving entities or operations of entities under common control.
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坪田 芳範 / 経営論集第9巻第2号
情報共有と情報システム
<著者名>  坪田 芳範
<発行年月> 2008年02月
<ISSN> 1345-1456
<概要表示>
 This paper focuses on the issue when information systems aim to realize information sharing at the semantic level.  Recent years, due to the widespread broad band communication lines, multimedia technology which supports information sharing, and communication tools which make use of that technology are no longer notable instances. However, while information and communications technology evolve, the concept of information sharing has not reached any consensus yet. Under such circumstance, gaps between means and ends possibly exist, since assumed level of information sharing can not be achieved. Therefore, clarification of how information sharing is achieved is necessary. From the internal view approach, Tsubota(2003) revealed that the requirement to this is to make communication actor to realize the other's intentions. Moreover, Tsubota(2003) discussed that time and space sharing is the critical point to build such sensation.  Based on these previous research findings, this paper tries to discuss what the central point should be in sharing meanings supported by information systems.
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