■IFRSの導入に伴うベネフィットとコストの比較 －2010年度IFRSに関するアンケート調査研究－
吉岡正道 (東京理科大学), 徳前元信（福井県立大学）, 大野智弘（創価女子短期大学）, 野口教子（東京理科大学）

会計における国際的潮流は、International Financial Reporting Standards(国際財務報告基準と訳し、以下、IFRSと略す）に準拠して財務報告書を作成することである。国際市場で最も大きなアメリカにおいて、Financial Accounting Standards Board（米財務会計基準審議会と訳し、以下、FASBと略す）とInternational Accounting Standards Board（国際会計基準審議会と訳し、以下、IASBと略す）との間で覚書を交換（ノーウォーク合意）した。そこで目指すものは、FASBとIFRSの中長期的な統合に向けて，会計基準の質の高いコンバージェンスである。
この潮流のなかで、日本の金融庁は、2009年2月4日に「我が国における国際会計基準の取扱いについて（中間報告）(案)」を報告した。そこでは，IFRSの任意適用を2010年3月期より開始とし，早ければ2015年3月期からの強制適用を想定している。
ところが、日本において、IFRSの導入が本当に必要なことなのかを充分に議論してこなかった。このような状況のなかで、(財)産業経理協会の調査研究委員会(以下、本委員会という)は、「2010年度IFRSに関するアンケート調査研究」を企画した。この調査の目的は、先ず、「海外資金調達、国際的信用の向上などによる無形のベネフィット」と「コストや作業の増加、内部体制などによる有形のコスト」を比較し、IFRSを導入する意味を探るところにある。次に、IFRSの導入によるコストとベネフィットを対比し、日本の会社は、上場し続けるのか、それとも上場廃止するのか、会社の意思決定に与える要因を明らかにすることでする。

本委員会は、同協会員の会社にアンケート調査票「2010年度IFRSに関するアンケート調査研究」をファクシミリで発送し、ファクシミリで回収した。本アンケートの調査方法、調査社数および調査回収数は、次のとおりである。

『産業経理』 2011.4

■棚卸資産評価損の計上プロセス －2010年度棚卸資産会計に関するアンケート調査研究－
吉岡正道

企業会計基準委員会は、2006年7月5日に「棚卸資産の評価に関する会計基準」（以下、棚卸資産会計基準という）を公表し、2008 年4 月1 日以後開始する事業年度から適用することを定めた。棚卸資産会計基準の適用前は、取得原価をもって棚卸資産の貸借対照表価額とし、時価が取得原価よりも下落した場合には時価による方法を適用して算定することができるものとされてきた(棚卸資産会計基準23項)。このように、棚卸資産の貸借対照表価額に関しては、原価法と低価法の選択適用が認められてきた。
ところが、棚卸資産会計基準の適用によって、低価法が強制適用となり、すべての会社は、時価が取得原価よりも下落した場合には時価による方法が適用されることになる。ここでの時価は、公正な評価額をいい、市場価格に基づく価額をいう(棚卸資産会計基準4項)。なお、市場価格が観察できない場合には、合理的に算定された価額を公正な評価額とする。
(財)産業経理協会の調査研究委員会(以下、本委員会と略する)は、2010年6月に棚卸資産会計に関するアンケート調査を実施した。その調査目的は、次のとおりである。
① 卸売業・小売業の会社は、棚卸資産会計基準に従って棚卸資産の評価損を計上した経験があると、実務上の負担が増えたと認識している。
② 製造業の会社は、棚卸資産会計基準に従って棚卸資産の評価損を計上した経験があったとしても、実務上の負担が増えなかったと認識している。
上述の調査研究目的を検証するために、本委員会は、 (財)産業経理協会員(会社)を対象とするアンケート調査およびヒアリング調査を次のとおり実施した。

『東京経済大学－経営学-』 2011.3

■ Effects of oral supplementation with a mixture of amino acids on immune function in athletes at summer training camp for track and field andlong-distance runners
Shigeki Murakami, Keisuke Sawaki, Yasuo Shiraishi and Masaru Ohtani

Athletes become increasingly susceptible to infection with intense exercise, which has an immunosuppressive effect. Sixteen long-distance runners participated in the present study. The clinical indexes, mainly related to the immune state, of 8 subjects in the amino acid intake group and 8 subjects in the placebo intake group were measured before and after a 7-day training camp. Significant increases in levels of myoglobin (Mb) and growth hormone (GH), and significant decreases in natural killer cell activity (NK) and Fisher's ratio were observed after as compared to before the training camp in the placebo group. However, these changes were not observed in the amino acid supplementation group.
These findings suggest that amino acid supplementation during a training camp may have a stressreducing effect by inhibition of muscle protein degradation, as well as by inhibiting the reduction of immunological functions, and may also contribute to protection against infectious diseases.

『臨床スポーツ医学』 2011.4

■ Variability of Blood Constituents in University Students:Correlations over a Three-Year Period and Estimation of Annual Incidences and Continual proportions of abnormality
Yasuo Shiraishi,Wakana Usui,Akira Uchiyama,Takeo Nakagawa and Toyoho Tanaka

To estimate the annual continual abnormality proportions and abnormality incidence proportions of blood constituents in order to examine the variability of blood characteristics during young adulthood. The relationships between 1st-year values and 4th-year values were examined by simple correlation coefficients. We estimated the annual continual abnormality proportions and annual abnormality incidence proportions from 4th-year abnormality proportions of 1st-year abnormal subjects and from 4th-year abnormality proportions of 1st-year normal subjects. Two models were used: Model 1 that assumed coming and going of normality and abnormality every year, and Model 2 that ignored such coming and going.18 blood test items were analyzed. The estimation was performed only for items having 30 or more 1st-year abnormal subjects each of males and females.
Approximately the same continual abnormality proportions were obtained from both models. Even the simple model that does not assume coming and going of abnormal subjects provides good estimates. The abnormality incidence proportions differed considerably between the two models. The model that assumes coming and going of abnormal subjects is better for estimation. Blood constituents of university students had the following characteristics: i) Items with high 1st-year-4th-year correlations were TC, etc., and items with low correlations were AST, ALT and Fe. ii) 4th-year abnormality proportions were higher than 1st-year abnormality proportions for many items, but except for serum protein and NF, the differences were not great. iii) 4th-year abnormality proportions of 1st-year abnormal subjects, compared to 4th-year abnormality proportions of 1st-year normal subjects, were twice as high for low items and over 10 times as high for high items. iv) Estimated values were about 0.01-0.08 for abnormality incidence proportions and about 0.5-0.8 for continual abnormality proportions. The continual abnormality proportions were considerably higher than the abnormality incidence proportions by 8 times for low items and by 70 times for high items.

School Health, December, 2010

■Negation in Dhaasanac
Sumiyo Nishiguchi

Stress and rise-and-fall intonation on negative verbs in Dhaasanac cancel negation and emphasize the affirmative counterpart when correcting the hearer’s belief on *not-p*. In the case of assertions, such polarity reversal is peculiar since only non-assertions such as negative questions, imperatives, and counterfactual conditionals have been known to implicate the opposite. Since focus in Dhaasanac is interpreted to be logically equivalent to another negation, focus appears to contribute to truth-conditional meaning. I will further argue that polarity focus signals the presence of an epistemic conversational operator VERUM (Höhle, 1992; Romero and Han, 2004), that VERUM derives positive implicature, and that negation outscopes VERUM. <#_ftn1>

Semantics of Under-represented Languages Outside the Americas (SULA-bar), May 4, 2011

■Discourse-initial *Too* and Epistemic Modality
Sumiyo Nishiguchi

This paper discusses what I call the discourse-initial *too*, which has not been discussed so far. Usually, sentences containing the conjunctive adverb *too* with the meaning of *also* are felicitous only when it follows another sentence, as in (1)*. *However,* too* can appear discourse-initially and can be uttered unexpectedly without sounding remotely peculiar, as in (2).
(1) Kyoto is nice. Nara is nice, too.
(2) It’s nice here, too.
This paper analyzes discourse-initial *too* as an epistemic necessity modal and an emphatic marker, similar to *indeed *or *really*. *Too* is a sentential modal that associates with a whole proposition.

ELSJ spring forum 2011, April 24,2011

■Tax reporting aggressiveness, financial reporting aggressiveness, and multinational corporate development-Evidence from Japan
Hiroshi Ohnuma

The purpose of this paper is to investigate the information content in the difference between income reported to shareholders and income reported to tax authorities (hereinafter, the BTD) , and the interaction between tax aggressiveness and financial reporting aggressiveness. Through my investigation, I explore how the tax planning and tax strategy affect on the management and corporate strategy for multinational development of Japanese companies, assuming that these Japanese companies make use of such a tax shelter scheme and utilize the scheme to manage an earning. This study makes several contributions to research in financial accounting, tax accounting and finance. First, I find that the growing BTD is mainly caused by earnings management based on Japanese data. Second, I develop an enhanced measure of tax reporting aggressiveness supported from prior studies. Third, I document that financial reporting aggressiveness is negatively related to tax reporting aggressiveness, contrasted with other corporate policies. Moreover, this evidence suggests that Japanese firms have fewer rooms for widening the BTD even if they endeavor to make more avoidance for tax payment. This result is inconsistent with prior studies based on the U.S. evidence, such as Frank et al. (2009). Lastly, this research suggests that tax reporting aggressiveness of Japanese firms has got involved with their advance into overseas market, which should be of interest to current and potential corporate investors.

34th European Accounting Association Annual Congress, April 2011

■Optimization of sales promotion activities for customers under the condition of budget constraint
Susumu Saito and Hisashi Kikuchi

The purpose of this study is to create a model of sales promotion activities to each customer where the summation of expected profits under budget constraint is maximized, as a multi-dimensional knapsack problem, where the purchase probability of a customer for various channels is already known. In addition, we have proposed a metaheuristic algorithm for that problem. This problem has been formulated using a defined expected cost, an expected profit, and a risk measure that is the square root of a semi-variance of risks. We could obtain the tool to decide “to whom and how (channel) what sort of products should be promoted” in order to maximize an expected total profit under a budget constraint and a risk tolerance. The relation among an expected total profit, a budget and a risk tolerance were also obtained.

JOURNAL OF APPLIED OPERATIONAL RESEARCH, ISSN 1735-8523, Volume 2 Number 2 December 2010

■Information Systems Research and Academic Societies in Japan: an Overview,
Takeshi Kosaka co-authored with Osam Sato and Paul Turner

Japanese information systems (IS) research and the activities and foci of Japanese IS academic societies remain relatively unknown outside of Japan. A number of obstacles including structural and linguistic factors inhibit the smooth transfer and exchange of knowledge between Japanese IS researchers and international colleagues. There is also a lack of research exploring these factors and their consequences. This paper seeks to contribute to addressing both these issues. It commences with an empirical comparative analysis of the research foci of IS researchers in Japan and in the USA, and highlights a marked structural difference with Japanese IS researchers engaged in a more diverse range of activities than their USA counterparts. Using interviews these results are discussed with leading Japanese IS researchers and insights generated in relation IS academic societies and the characteristics and factors influencing Japanese IS research and its under-representation in the international IS community.

Pacific Asia Journal of the Association for Information Systems, Vol.1, No.2, 2009, pp.53-71.

■Phenomenology as a Base of Systems Analysis
Takeshi Kosaka

It has been ten years since Truex et al. (1999) advocated the continuous development of information systems by business professionalsor workers themselves. A few methods for systems analysis (SA) by business professionals have appeared during this time. However, systems analysis by business professionals has not gained widespread interest among researchers. One of the reasons is considered that there is no foundational theory or philosophical base of the systems analysis, thereby the development of the methods being still a low-key theme in IS related researches. We will take phenomenology as a candidate of a foundational theory of the systems analysis, and examine the roles and functionality expected to the systems analysis against phenomenology in terms of the problem of knowledge, the mode of knowledge, and the method. It is made clear from the examination that the systems analysis can be considered an instance or application of phenomenology because the roles and functionality of the systems analysis falls within the idea and scope of phenomenology. Phenomenology is, then, expected to show what the systems analysis is and how it should be. In our examination, in fact, phenomenology helped make us conscious of an unnoticed role of the systems analysis that is important but not articulated.

Proceedings of The Mediterranean Conference on Information Systems, September 2010, Paper 51.

原典：　http://aisel.aisnet.org/mcis2010/51

■Evaluations of Strategies for VCHS-Type Queuing Systems
Shinya Nogami and Satoru Shimizu

This paper evaluates strategies for Various Customers, Heterogeneous Servers (VCHS) type queuing systems. In these queuing systems, various customers arrive at a single queue with some qualitative and/or quantitative levels of jobs, and plural heterogeneous servers with different abilities and/or skills exist, to which one of the arriving customer is assigned. It is important for this type of queuing system to select an effective strategy that determines an appropriate server for an arriving customer. This paper focuses on the model in which a "system manager" can select the appropriate strategy, that is, the system, but not the customer, selects the appropriate server. The "job" that the arriving customer brings to the system belongs to one of some classified "levels" that can be displayed in a two-dimensional domain with qualitative and quantitative axes. Each server belongs to one of several "classes" that can also be represented by two-dimensional domains. The performance of this queuing system is evaluated using simulations. The effect of the selection strategy on system performance is described.

Proceedings of 8th Asia-Pacific Symposium on Information and Telecommunication Technologies (APSITT 2010), June 15-18 2010

■How Did Japanese Investments Influence International Art Prices?
Takato Hiraki with Akitoshi Ito, Darius A. Spieth and Naoya Takezawa

We test the luxury consumption hypothesis of Ait-Sahalia, Parker, and Yogo (2004), using a unique international art price, import/export flow, and stock market data set. We find that the demand for art by Japanese collectors is positively correlated with art prices and Japanese stock prices. This correlation is magnified during the “bubble period” of the Japanese economy (the mid-1980s to the early 1990s) and gains even further strength for works of art typically favored by Japanese collectors. Our results suggest that Japanese investors (or Japanese asset markets) indeed affect international art prices—especially during the bubble period and its aftermath.

Journal of Financial and Quantitative Analysis　(Cambridge University Press), Volume 44, Issue 06, December 2009, pp 1489-1514.

■Identifying Strategies That Facilitate EFL Learners' Oral Communication: A Classroom Study Using Multiple Data Collection Procedures
Yasuo Nakatani

This article considers whether the use of specific communication strategies can improve learners' English proficiency in communicative tasks. Japanese college students (n =62) participated in a 12-week course of English lessons using a communicative approach with strategy training. To investigate the influence of specific strategy use, their performance on a post training conversation test was analyzed through multiple data collection procedures. Transcripts of the test were made and then analyzed in terms of production rate, the number of errors, and actual strategy use. An Oral Communication Strategy Inventory was introduced to elicit participants' communication strategy use for a self-report questionnaire procedure. These results were compared with participants' retrospective protocol data regarding their oral test performance. The findings confirmed that strategies for maintaining discourse and negotiation of meaning could enhance learners' communicative ability. Yet the students used a relatively small number of examples of modified output, which indicated that they might not have enough opportunities to improve the form of their utterances.

The Modern Language Journal, 94 (2010), i, pp. 116-136.

■管理会計の持続と変化 ― 制度設計のパースペクティブから ―
Continuity and Change in Management Accounting: An Institution Design Perspective
原田 昇

管理会計実践（以下「実践」と略称）は「制度化されたルーチン」であり、制度設計を通じたダイナミックな変化プロセスとして理解される。制度と行動はルーチンやルールを媒介に相互作用し、制度化に結びつく。制度は行動に対して重要な役割を演ずる。
Bourdieu は、実践が不確実性下で時間推移の中で継起する持続性にその特徴があり、この時間性が「慣習」(habitus)の機制を通じて「心的諸傾向のシステム」として自明性や持続性を内包する実践を生み出すという。過去の経験の蒸留を反映する行動規範（標準原価や予算）としての制度は、象徴的権力によって自律的な行為者が無意識に自発性をもって規範に依拠する行動を支配するよう機能する。また集団(group)や階級(class)という客観的社会空間「場」で均質性をもつ「慣習」が形成され、行為者は均質化した「場」の秩序を受容する心的傾向をもち、目標整合性をもつ階層別意思形成を自明で当然の慣行として認識する。この制度による定常性の保証が組織凝集性や経済的効率性を高める。
このような合理的行動は不合理を生み育て、予期せざる随伴的結果を生む可能性を潜ませる。制度やルーチンはそれ自体に変化遺伝子（暗黙知など）を内在し「実践」の継続的変化を誘発させ、また環境変化を反映して変異や突然変異が生起し、それに柔軟に適応する「実践」の進化や変革を生起させ、組織的活動の改善を保証する機能をもつ。この制度変化は環境変化に条件づけられるとしても、行為者による環境変化の知覚や予見を通じた目標整合性をもつ「実践」を促進する制度設計を通じた主体的かつ自律的な営為である。
この制度設計は、同質性(homogeneity)に根ざした協働や異質性(heterogeneity)を内包した個人の意味表現をそれぞれ重視した、またそれらを統合した｢実践｣を構想できるので、「実践」のあり方を主体的かつ意識的に展望する１つの糸口を提供できるかもしれない。

本論文は日本管理会計研究学会第68回大会における統一論題「管理会計の課題と展望」で報告したものであり、本報告に加筆・修正し、雑誌『會計』第177巻第2号, pp. 176-188に論文として掲載している。

■モバイル・ユーザの特性とモバイル・コマースの戦略的要因
Characteristics of Mobile Users and Strategic Factor of Mobile Commerce in Japan
東邦仁虎

本研究は、日本のモバイル・ユーザの特性とモバイル・ビジネスを構成するモバイル・コマースに焦点を当てて行った、この種の研究調査では日本で初めてのものである。
本研究調査では、モバイル・ユーザをヘビー・ユーザ、ミドル・ユーザ、ライト・ユーザに基準を設けて分類し、ウェブ・ベースのアンケート調査を実施し、2,472名から回答を得て、分析を行った。
本研究は、日本のモバイル・ユーザの特性、市場の特性をモバイル・ユーザ全体としての特性、キャリア毎、ユーザ分類毎の特性、そしてキャリアとユーザ毎の特性をクロス集計、分散分析等を行い、多面的に解明した。
次に、本論では、焦点を当てた年々拡大・成長しているモバイル・コマース市場をさらに発展させるためには、どの様な要因が決定的な重要成功要因であるかを、発見した。
そして、最後にモバイル・コマース・モデルを構成する11個の仮説を検証した結果、有意となった要因・独立変数間、すなわち、モバイル・コマースで商品購入を行うのに決定的に重要となる要因間の関係を、データマイニングの決定木分析によって明らかにし、さらに実務的、実践的に耐え得る、モバイル・コマース利用のルール算出を行い、加えて、どの要因、変数が一緒によく起こるかを記述するアソシエーション・ルールの一種であるGRI（Generalized Rule Induction）を実施し、サポート、確信度、結果、前提条件を明らかにした。

『情報経営（Information and Management）』，日本情報経営学会（Japan Society for Information and Management），November 2009, PP.181-184
注記：　本研究は，独立行政法人　日本学術振興会の国際共同研究の支援を得て行われたものである。

■A Default Probability Estimation Model:　An Application to Japanese Companies
Masatoshi Miyake, Department of Industrial Administration, Tokyo University of Science,
Hiroshi Inoue, School of Management, Tokyo University of Science,

Abstract:
On the assumption that asset value of a company is the sum of total market value of stock and debt value, we estimate a mean value and variance of the sum with the first moment and second moment. We also assume a new variable for which fluctuation during an evaluation period conforms to these moments and follow geometric Brownian motion. Then we construct a default probability estimation model on condition that the variable is regarded as the asset value of the company. For constructing expected default probability (EDP) model, we partially follow Levy’s (1992) way in which a new variable to be used for average option is assumed. Thus its evaluation formula is derived. In addition, concerning estimated values of the default probability our model is examined by comparing with the conventional structural approach with respect to the company in Japan where default was actually caused and the company free from the default.

Keywords：　Expected default probability (EDP), Moment, Black-Scholes-Merton model

Journal of Uncertain Systems, vol.3, no.3, pp. 210-220 (2009)

■「会計利益と課税所得の狭間の見えざる意図」
大沼宏

要旨
会計利益と課税所得はそれぞれ異なる目的を持って算出される業績指標である。しかし、制度的な理由から両者の情報内容はかなり均質なものである。結果として、利益を制御する経営者の行動は課税所得を制御する租税回避行動と結びつくと推定される。本稿の目的は、この租税回避行動が利益を制御する利益調整と関係するか否かについて検証することにある。分析の結果、租税回避行動が利益調整の原因となっている可能性が示唆された。
さまざまな租税回避ツールを利用することで、利益調整も達成されると推測されるのである。
[2009]『税務会計研究』第20号、287-296頁。

■Theoretical Investigation into Systems Analysis
Takeshi Kosaka

Systems analysis has been practiced by expert systems analysts or IT people in the third person perspective or objective one. We question this style of systems analysis and investigate into what it should be and who should practice it in an unpredictable, turbulent environment.
The existing systems analysis methods such as UML help systems analysts ignore the differences of individual workers and pay attention solely to roles or functions played by them. However current companies depend more on individual knowledge workers and their experiences. Recently there have appeared a few methods with which business professionals or workers themselves reflect on their own knowledge and experiences, one of them proposing systems analysis in the first person perspective. The development of those methods is primarily based on the practical experiences and needs as consultants.
Therefore there is still no theoretical background and support to the development. We made a theoretical investigation into this alternative discourse of systems analysis. Our study consists of an exploration into Stacey’s theory on organizations as a cue for systems analysis in a turbulent environment and two explorations into organization development literature for high performance in a less turbulent environment and the meanings of systems analysis.

Proceedings of Pacific Asia Conference on Information Systems, 2009, Paper 74.

原典：http://aisel.aisnet.org/pacis2009/74/