商学討究 (Shogaku Tokyu)

1950 - 2015

From Otaru University of Commerce
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Volume 54, issue 4, 2004

小林多喜二伝 補3 および 『小林多喜二伝』索引 = Supplement 3 to Kobayasi Takiji - Biography. and Index of Kobayasi Takiji. A Biography pp. 1-20

Minoru Kurata

戦後における財務諸表体系の変遷 = Historical Development of a System of Financial Statements after 1945 pp. 21-36

Kazuo Watanabe

10人総当たり、50回繰り返し囚人のジレンマ・ゲームの実験 - ゼミ生10人による結果および他大学での実験結果との比較 - = An Experiment for a Round-Robin Tournament of Fifty Times Interative Prisoner's Dilemma Game by Ten Students A Comparison between my data and that of Prof.Nishiyama(Teikyo University) pp. 37-83

Masaru Uzawa

医療提供体制の現状と改革(4・完) = Reforms of Health Care Delivery System (4) pp. 85-106

Isao Kondo and Takashi Nakahama

マクロ環境勘定による農林業の多面的機能の総合評価に関する研究 = A Study of Comprehensive Evaluation for Multifunctionalities of Agriculture and Forestry by using Macro Environmental Accounting Framework pp. 107-130

Takashi Hayashi, Mitasu Yamamoto, Hideo Aizaki, Katsuhiko Demura, Hatsuhito Mitsuhashi and Yoji Kunimitsu

宇宙条約6条第一文前段の趣旨及び目的 = The Object and Purpose of the First Part of the First Sentence of Article VI of 1967 Outer Space Treaty pp. 131-163

Akira Sakota

経営者の利益制御行動と繰延税金資産の調整 = Management Discretion and the Adjustment of Deferred Tax Assets pp. 165-175

Hiroshi Ohnuma

小売購買行動研究に関する展望と課題 - 「買い手視角」での小売購買行動研究に向けて - = A Critical Review of Recent Retail Buying Research - Perspectives from the Retail Buyer- pp. 177-195

Yuji Sakagawa

債権譲渡の通知・承諾の効果(1) - 特に契約債権の譲渡について(民法468条2項) - = Die Wirkung der Mitteilung oder der Annahme der Abtretung (1) - Besonders in Hinblick auf die Abtretung der vertraglich begrundeten Forderung (#468 Abs.2 jZGB) - pp. 197-224

Junkou Toyama

Volume 54, issue 2/3, 2003

田中良三名誉教授記念号の発刊によせて = Foreword by President pp. 1-2

Yoshiaki Akiyama

我が国におけるデスクロージャー制度の展開とその背景 = The Development and its Background of Disclosure System in Japan pp. 3-44

Ryozo Tanaka

現代世界思想史.中巻.1-20世紀中葉,アメリカの内外- = History of Social thoughts in the World after W.W.2.(1) pp. 45-67

Minoru Kurata

イギリス産業革命期におけるある製陶業者の原価計算 = A Case of Cost Accounting in the Era of the Industrial Revolution pp. 69-107

Yoshihiro Naka

戦前における財務諸表体系の変遷 = Historical Development of a System of Financial Statements before 1945 pp. 109-121

Kazuo Watanabe

モスクワの低層住宅建設 = Low-rise House Construction in Moscow pp. 123-149

Fukuo Oda

資源利用権の保留負担割当問題 = Assignment Problem of Rights to Use Scarce Resources pp. 151-163

Tsuneyuki Namekata

A Probablistic Analysis on the Correlated Landscape for Local Search pp. 165-177

Taichi Kaji

品質調整済新規募集オフィス賃料指数の推定-札幌CBD(1985-2000年度)における実証研究- = An Estimation of the Quality-Adjusted Newly-Asking Office Rent Index -An Empirical Analysis on the Sapporo CBD(1985-2000 fiscal years) pp. 179-202

Koichi Nagai and Yukiko Shimizu

Volume 54, issue 1, 2003

小樽高商初代校長 渡辺龍聖続伝 = Watanabe Ryusei.A Biography - continued pp. 1-12

Minoru Kurata

管理会計情報による組織の可視化について: 個人から活動へ (1) = On the Organizational Visibility through the Management Accounting Information: From Individuals to activities 1 pp. 13-42

Yoshihiro Naka

資産評価規定の変遷とその背景(3) = Historical Development of Assets Valuation Regulation and its Background (3) pp. 43-55

Kazuo Watanabe

情報技術を活用した遠隔教育の経済性に関する考察 = Economic Analysis of Distance Education Using Information Technology pp. 57-90

Takahiro Tajima and Kazushige Okuda

授業を補助するプログラム(4) 破産問題 = Auxiliary Program (4) - Bankruptcy Problem- pp. 91-113

Tsuneyuki Namekata

事業者消費者間電子商取引における約款(契約条件)の契約への組入について-ドイツ法からの示唆- = Zur Einbeziehung von AGB im B to C-Commerce pp. 115-152

Yasuhiro Tanaka

Web-Learning の構築と教育効果に関する実証研究-練習問題のランダム的出題の有効性- = A Study of The Way of Constructing Web-Learninng System and A Demonstrating Effectiveness of Preparing Questions Randomly pp. 153-168

Atsushi Degawa

医療提供体制の現状と改革(3) = Reforms of Health Care Delivery System (3) pp. 169-189

Isao Kondo and Takashi Nakahama

札幌ITカロッツェリア創成への展望 = Vision for Sapporo IT carrozzeria pp. 191-231

Naotake Hirasawa, Ikkei Matsuda and Tetsuo Shimokawa

マクロ環境勘定による環境便益の評価方法に関する研究 = A Consideration of Macro Environmental Benefits pp. 233-248

Mitasu Yamamoto, Takashi Hayashi and Noritoshi Ariyoshi

コースの定理は本当に成立するのか (2) - 法律上の責任ルールと財産権ルールの区別 = Does the Coase Theorem Really Hold? (2) pp. 249-279

Tatsuya Nakamura

フランスにおける従業員・公務員と著作者の権利 = Droit d'auteur de salarie et de fonctionnaire en France pp. 281-308

Makoto Nagatsuka

会社分割会計制度の背後にある意味 -会計における「透明性」- = Transparency induced by Corporate Divestiture Accounting pp. 309-329

Hiroshi Ohnuma

日本多国籍企業の技術戦略進化とその問題点(下)-アンケート調査による日米比較分析を基に- = The Evolution and Problem of Technology Strategy of the Japanese MNC(2) pp. 331-371

Tomokazu Seki

Volume 53, issue 4, 2003

若林信夫教授追悼記念号によせて = Foreword by President pp. 1-2

Yoshiaki Akiyama

世界経済および、『グローバル資本主義の物語』 2 = Global Capitalism (2) pp. 3-32

Minoru Kurata

事業認定の取消しを求める周辺住民の原告適格 = Klagebefugnis in der Anfechtungsklage pp. 33-38

Yoshiaki Akiyama

資産評価規定の変遷とその背景(2) = Historical Development of Assets Valuation Regulation and its Background (2) pp. 39-54

Kazuo Watanabe

A Supplementary Note on the Paper: Oblique Factors and Components with Independent Clusters pp. 55-66

Haruhiko Ogasawara

代替弾力性の幾何表現:若林(1980)への覚書 = Geometric Reprentations of Elasticity of Substitution: A Note on Wakabayashi (1980) pp. 67-72

Kenji Yamamoto

発展途上国の工業化と多国籍企業 -波及に関する一考察- = Industrialization in Developing Countries and Multinational Corporations pp. 73-89

Makoto Anazawa

The Internet as a Medium for Facilitating APEC Business Education pp. 91-103

Hideki Funatsu and Adrian Sallis

市町村合併の評価手法に関する研究 = A Development of Assessment Model for Merger of Municipalities pp. 105-120

Takakazu Nagano, Koichi Nagano and Atsushi Degawa

Parallel Tabu Search for Graph Multi-Partitioning Problem pp. 121-136

Taichi Kaji

廃棄物勘定に関する考察(3) = A Study of the Waste Account(3) pp. 137-153

Mitasu Yamamoto

コースの定理は本当に成立するのか (1) - 法律上の責任ルールと財産権ルールの区別 = Does the Coase Theorem Really Hold? (1) pp. 155-185

Tatsuya Nakamura

無制限整数ナップサック問題をめぐる話題 = Subjects around the Unbounded Knapsack Problem pp. 187-196

Hiroshi Iida

日本多国籍企業の技術戦略進化とその問題点(上)-アンケート調査による日米比較分析を基に- = The Evolution and Problem of Technology Strategy of the Japanese MNC(1) pp. 197-216

Tomokazu Seki

ケインズの「一般理論」形成の諸想源について-オーラル・トラディションの意義- = On the Seminal Ideas of the General Theory of Employment by John Maynard Keynes pp. 217-231

Yoshiro Matsuda

商業用不動産投資市場の弱効率性の検定 = A Test of Weak-Form Efficiency of Commercial Properties pp. 233-252

Koichi Nagai

Volume 53, issue 2/3, 2002

青竹正一名誉教授記念号の発刊によせて = Foreword by President pp. 1-2

Yoshiaki Akiyama

小樽商科大学への思い = Memories of Otaru University of Commerce pp. 3-5

Shoichi Aotake and Syoichi Aotake

炭鉱じん肺被害と国の責任 = Gesundheitsbeschadigung durch den Staub beim Kohlenbergwerk und Staatshaftung pp. 7-20

Yoshiaki Akiyama

多喜二の死後 = After the Death of Kobayasi Takiji pp. 21-45

Minoru Kurata

資産評価規定の変遷とその背景(1) = Historical Development of Assets Valuation Regulation and its Background (1) pp. 47-58

Kazuo Watanabe

市町村合併における財政指標の利用に関する基礎的研究 = An Basic Analysis on Financial Indices for Merger of Municipalities pp. 59-79

Takakazu Nagano, Koichi Nagano and Atsushi Degawa

医療提供体制の現状と改革(2) = Reforms of Health Care Delivery System (2) pp. 81-115

Isao Kondo and Takashi Nakahama

韓国造船産業の立ち上がりと技能人材形成-1960年代大韓造船公社の事例分析 = Formation of Skilled Workers in Shipbuilding Industry of South Korea (1962-69) pp. 117-142

Yongki Kim

New Ant System Algorithm by Ant-Tabu Agents pp. 143-163

Taichi Kaji

廃棄物勘定に関する考察(2) = A Study of the Waste Account(2) pp. 165-186

Mitasu Yamamoto

宇宙条約6条第一文・第二文の成立(三・完) = Making of the Article 6 of 1967 Outer Space Treaty (3) pp. 187-216

Akira Sakota

Volume 53, issue 1, 2002

蟹工船および漁夫雑夫虐待事件 = The Crab-ships and the Maltreatments affairs pp. 1-31

Minoru Kurata

シュタッケルベルグ均衡をアニメーションで見るーMATHEMATICA,HTML および JavaScript を用いてー = Looking at the Strackelberg Equilibrium with Animation -using MATHEMATICA,HTML,and JavaScript - pp. 33-75

Masaru Uzawa

依然低迷を続ける日本経済 = Japanese economy still in stagnation pp. 77-115

Koichi Hanada

A supplementary note on the paper by Ogasawara, H.;Exploratory second-order analyses for components and factors pp. 117-128

Haruhiko Ogasawara

ブッシュ対ゴア連邦最高裁判決とその含意 = Bush v. Gore and its implied meanings pp. 129-152

Hiroki Inomata

授業を補助するプログラム(3)-整数による配分- = Auxiliary Program(3) -IntegerAllocation- pp. 153-169

Tsuneyuki Namekata

ペルー人質事件におけるゲーム理論的分析 = Game-theoretic analysis in Peru hostage crisis pp. 171-197

Shuuichi Maeda, Syuichi Maeda and Tsuneyuki Namekata

連結納税制度導入に伴う租税制度上の課題ー関係諸法と現行税務行政に着目して = The problem under the tax system in the introduction of consolidated tax pp. 199-224

Kazuhiko Sasaki and Koichiro Matsumoto

デリバティブの定義と原則処理 = Accounting for derivatives: Definition and Benchmark treatment pp. 225-260

Ruslan Shvedkov and Koichiro Matsumoto

ベンチャー起業の失敗要因に基づく考察ー教育・研修システムの改善への提言と今後の検討課題 = Aconsideration based on factors of venture-business's failure: some suggestions for improvement of educationl and traning system pp. 261-283

Shinzo Mizobuchi and Atsushi Degawa

HCD能力成熟度モデルの構築ーHCDプロセス能力指標の試案ー = Constructing Human-centred Design Capability Maturity Model -Test indexes of capability level- pp. 285-306

Naotake Hirasawa

廃棄物勘定に関する考察 (1) = A Study of the Waste Account (1) pp. 307-341

Mitasu Yamamoto

消費外部性存在下での最適課税ルールー定額税体系を考慮してー = Optimal taxation and consumption externalities in the presence of lump-sum taxes pp. 343-384

Ko Sumino

宇宙条約6条第一文・第二文の成立(二) = Making of the Article 6 of 1967 Outer Space Treaty (2) pp. 385-413

Akira Sakota

Notes on polynomially solvable special cases for the unbounded knapsack problem pp. 415-421

Hiroshi Iida

ヘドニック・モデルによる札幌CBDオフィス賃貸市場の構造分析(1985〜2000年度) = An Hedonic Analysis of the Rental Office Market in the Sapporo CBD (1985〜2000 Fiscal Years) pp. 423-442

Koichi Nagai and Yukiko Shimizu

「多国籍企業論」と「国際経営論」の境界線ーライセンシングの理論的位置付けの観点からー = The Boundary Line of;Multinational Corporation Studies; and;International Business Management Studies; - From the Viewpoin of the Theorization of Licensing - pp. 443-461

Tomokazu Seki