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齋藤 雅子 / 経営論集第10巻第1号
制度の本質から持分プーリング法を斟酌する意味
<著者名>  齋藤 雅子
<発行年月> 2008年10月
<ISSN> 1345-1456
<概要表示>
 The Accounting Standards for Business Combinations in Japan, hereinafter the“ J-standards”,nface to the global stream to reject the pooling of interests method. The demand for convergence spreads over Japanese firms that issue the majority of bonds in EU market. There are some important differences between J-standards from IFRS, and the pooling of interests method is the symbolic of them. However, Fujinuma (2005) pointed out the difficulty to converge the J-standards on IFRS, because of domestic issues such as legal and business practice. The purpose of this paper is to consider semantics of the pooling of interests method from essential of institution.
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佐藤 彰彦 / 経営論集第10巻第1号
日本から中国への直接投資と上場・非上場会社の立地に関する分析−繊維・アパレル企業の立地と上海市−
<著者名>  佐藤 彰彦
<発行年月> 2008年10月
<ISSN> 1345-1456
<概要表示>
 As Chinese economy develops, Some Chinese companies and the local markets grow in China. In such environmental changes in recent years, how does Japanese direct investment to China go on and where does Japanese Multinational Corporation locate in China. And where is the most important area and how is the position of Shanghai City for the Japanese Textile and Apparel Industry. I analyze about direct investment data from Japan to China and the data of overseas subsidiaries of Japanese corporations to understand the process of Japanese direct investment and the process of Japanese Multinational Corporation’s locations. And, I examine the features of Japanese industrial location in China, and the locational differences in China of Japanese listed companies and unlisted companies. Then, I clarify the most important area and the position of Shanghai City for the Japanese Textile and Apparel Industry. This paper is the result of those analyses and examinations.
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孫 銀植 / 経営論集第10巻第1号
イギリス会計制度の現状
<著者名>  孫 銀植
<発行年月> 2008年10月
<ISSN> 1345-1456
<概要表示>
 During the ninetieth of the last century,the UnitedKingdom’s accounting system widelychanged. These changes especially made an obvious and great influence upon the progress of similar system in the EU and IAS. The goal of this thesis is put on understanding the current accounting system of the UK in a right way and obtaining it’s character and it’s near coming evolution. To get this conclusion I intend to look through the surroundings of accounting system of the UK until the time being. And I will consider the way how influences of these surroundings formed and developed the accounting system of the UK.
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出 水力 / 経営論集第10巻第1号
江門市蓬江区の二輪産業(1)
<著者名>  出 水力
<発行年月> 2008年10月
<ISSN> 1345-1456
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