Search Results 1-20 of 405

  • Economic evaluations of introducing the direct sales of oysters Crassostrea gigas with shells in Miyagi Prefecture  [in Japanese]

    桟敷 孝浩 , 呂 昱姮 , 髙橋 秀行

    水産増殖 = Aquaculture science 67(1), 85-90, 2019-03

  • The Value of a Cystatin C-based Estimated Glomerular Filtration Rate for Cardiovascular Assessment in a General Japanese Population: Results from the Iwate Tohoku Medical Megabank Project

    Osaki Takuya , Sasaki Makoto , Satoh Mamoru , Tanaka Fumitaka , Tanno Kozo , Takahashi Yuji , Nasu Takahito , Sakata Kiyomi , Morino Yoshihiro , Sobue Kenji

    … The present study investigated the comparison between the cystatin C-based estimated glomerular filtration rate (GFRcys) and creatinine-based GFR (GFRcr) to determine whether these measurements are associated with CV biomarkers and elevated CVD risk in a general Japanese population.</p><p><b>Methods:</b> … The GFRcys provided reclassification improvement for the CVD risk prediction model by the GFRcr (net reclassification improvement = 0.341; …

    Journal of Epidemiology, 2019


  • Basic way of thinking of Social Value Creation by P2M facing at the era of population decrease and low economic growth:-Calculation and evaluation of the program value along the investment vs. the effect-  [in Japanese]

    TAKETOMI Tametsugu

    … 近年、経済産業省が打ち出したSociety5.0やSDGs、マイケルポーターのShared Value Creationなど、社会的価値の創出が言われている。 …

    Proceedings of International Association of P2M 2019.Spring(0), 145-161, 2019


  • Study of Accounting for Step Acquisition based on Theory of Toehold  [in Japanese]

    澤井 康毅

    … The purpose of this paper is to clarify 'fair value' of toehold and to analyze current standard based on toehold theory. … The fair value of toehold can be interpreted in two ways. … Also, it's important that net present value of investment can be positive depending on toehold gain. …

    三田商学研究 61(1), 61-75, 2018-04



    KRISTIANTI Fanny , NGUYEN-LE Dzung , YAMADA Tomohito J.

    … The present works thus aim to estimate the amount of soil moisture in idealized simulation affecting the shallow cumulus convection. … Decrease of soil moisture corresponds to decrease of net radiation and less difference of the maximum and minimum value of net radiation in diurnal cycle. …

    Journal of Japan Society of Civil Engineers, Ser. G (Environmental Research) 74(5), I_33-I_40, 2018


  • A Study on a Membrane Ceilings Business under Ambiguity

    Fukui Yuta , Imai Junichi

    … ceilings business alongside its existing business selling iron.We apply a real options approach to it and provide valuable implications with regard to managerial decision-making under uncertainty.In this paper, in addition to the standard Net Present Value method and the option pricing theory under risk, the potential model risk is explicitly analyzed.For this reason, this paper analyzes the business under ambiguity.In order to analyze the actual business, we first develop a systematic procedure …

    International Journal of Real Options and Strategy 6(0), 13-44, 2018


  • Problems of Capital Budgeting Practices: Link to the Extension of Management Accounting  [in Japanese]

    Shinoda Tomonari

    <p>本稿は,管理会計の拡張に伴って生じる資本予算の課題について議論したものである.本稿の主たる狙いは,資本予算実務の重要な現代的課題に関する論点整理を行うこととなる.本稿で取り扱う資本予算に関連する主たる拡張的な論点は,投資の経済性評価技法の利用の変化,NPV法のカスタマイズ,事後的な統制への注目,定性的リスクの評価,撤退基準の構築,IT投資の評価,収益見積りへの注目などである.加え …

    The Journal of Management Accounting, Japan 26(2), 63-75, 2018


  • Economic Evaluation of Sustainable Forest Management in Broad-leaved Trees:A Case Study of the Ubame Oak Forest for Kishu Bincho Charcoal in Wakayama Prefecture  [in Japanese]

    NIINAGA Satoshi , OOSAWA Kazutake , SAKAGUCHI Kazuaki , OTANI Eitoku , FUJINO Masaya

    本稿の目的は,利用期を迎える国内針葉樹人工林を樹種転換し,持続可能な広葉樹林経営に転換する際に必要な経済価値の比較分析を行い,その条件を検討することである。本稿では,和歌山県における紀州備長炭の原木生産を目的としたウバメガシ択伐林の広葉樹林経営を対象とした。県内の森林所有者がウバメガシ択伐林に樹種転換を行い紀州備長炭生産および販売する場合の無限期間に渡る正味現在価値(NPV)を算出し,スギ・ヒノキ …

    Journal of Forest Economics 64(1), 36-47, 2018


  • Formation of triple–layer coronas between corundum and hornblende from the Lützow–Holm Complex at Akarui Point, East Antarctica

    MORI Yuki , IKEDA Takeshi

    … sapphirine, and plagioclase are arranged in this order from corundum to the matrix hornblende, indicative of the reaction</p><p> corundum + hornblende = green spinel + sapphirine + plagioclase + H<sub>2</sub>O–fluid.</p><p>Singular value decomposition analysis in the simplified Na<sub>2</sub>O–CaO–MgO–Al<sub>2</sub>O<sub>3</sub>–SiO<sub>2</sub>–H<sub>2</sub>O system implies that either Na<sub>2</sub>O and CaO, Na<sub>2</s …

    Journal of Mineralogical and Petrological Sciences 113(2), 68-81, 2018


  • Proposal of Functions to Support Value Indicator Management toward Reali-zation of IoPM  [in Japanese]

    TAKUMA Hironori

    多様かつ広範なプログラムの活動を促進するプラットフォームにおける、特にICTを活用した価値指標マネジメントの支援機能を提案する。本稿ではまず筆者らが構想する「Internet of Program Management(IoPM)」の概略設計を示す。そしてその一要素として、プログラムの評価指標と達成目標の策定及び、それらを活用したマネジメントに求められる機能を、大手企業250社における新製品開発の …

    Proceedings of International Association of P2M 2018.Spring(0), 274-283, 2018


  • A Study on an Evaluation Method of an Investment of a Firm for SDGs using the Balanced Scorecard

    Ikuo Kato , Takeo Yoshikawa , Lau Sim Yee

    … In general project analysis, the Net Present Value (NPV) is often used. … These factors must be expressed in monetary value. …

    麗澤経済研究 = Reitaku International Journal of Economic Studies (25), 15-24, 2017-12-25


  • STUDY ON SMART HEAT GRID (SHG) IN COOPERATION WITH EXISTING DISTRICT HEATING AND COOLING:~ Including technical confirmation of SHG's core technical element “heat router” ~  [in Japanese]

    NAGAI Takeshi

    … (internal rate of return, net present value, the accumulated deficit cancellation year) Since risk of fluctuation in purchased energy cost can be considered in the future, sensitivity analysis in which the utility fee is reduced by 10% · …

    Journal of Environmental Engineering (Transactions of AIJ) (737), 673-683, 2017-07


  • Risk Assessment for Generation Investment by Random NPV Probit Model based on UNPV Method (程島次郎教授退任記念号)

    Miyauchi Hajime , Misawa Tetsuya

    … We have previously developed a risk assessment method using utility indifference net present value (UNPV method).Though identifying the utility function used in the UNPV method is difficult, we propose a "probit" type statistical model to evaluate the investments. …

    オイコノミカ 54(1), 75-89, 2017-07


  • Drainage Improvement Project : Cost and Benefit Analysis in the Mekong Delta, Vietnam

    Khai Huynh Viet , Danh Thanh Vo , Duong Vu Thuy , Yabe Mitsuyasu

    … CBA results showed that the net present value (NPV) of the project was estimated about 25.869 billion VND, 107% for the internal return rate (IRR) and 9.7 times for the benefit–cost ratio (CBR) at the discount rate of 10%. …

    九州大学大学院農学研究院紀要 62(1), 189-195, 2017-02-24



    Rozaki Zuhud , Senge Masateru , Yoshiyama Kohei , Komariah

    … Various studies on rainwater harvesting in dry or tropical areas of growing and developing countries for agricultural use have proved its benefits such as an increase in crop yields and facilitated a change to high-value crops. … Rainwater harvesting has been proved to be feasible, with a benefit cost ratio of up to 1.6 and internal rate return of up to 76%, although the net present value varies depending on the currency and location. …

    Reviews in Agricultural Science 5(0), 56-64, 2017


  • Proposal of an Optimization Method for Installing Co-Generation Equipment Considering Business Continuity Planning Under Disaster Cases  [in Japanese]

    Nagao Hiroshi , Uemichi Akane , Yagi Masaaki , Yamasaki Yudai , Kaneko Shigehiko , Bando Shigeru

    … Then, we examined the economic performance of an energy generation equipment configuration by calculating a net present value from the viewpoint of BCP. …

    Journal of Japan Society of Energy and Resources 38(4), 10-23, 2017



    USHIRO Takuma , SAYAMA Takahiro , TAKARA Kaoru , YOKOMATSU Muneta

    人口増加や経済発展に伴い,海水淡水化施設の需要が世界中で増加している.将来の人口や水利用量の変化を勘案し,海水淡水化施設がもたらす効果を給水量と渇水被害軽減による社会便益の両面から明らかにしておくことが大切である.本研究は,福岡県海水淡水化施設(まみずピア)を対象に,同施設が福岡都市圏に与える渇水被害軽減の社会便益と,運用にかかる費用を定量的に推計して比較した.その結果,まみずピアの近年の一日平均 …

    Journal of Japan Society of Civil Engineers, Ser. G (Environmental Research) 73(5), I_141-I_147, 2017


  • Production Trend and Cropping System of Asparagus in China  [in Japanese]

    Zhang Yueping , Araki Hajime

    アスパラガスはルチン,サポニン,多糖類や有機セレン(セレニウム)が豊富に含有される高付加価値野菜の1つである.現在,中国は世界有数のアスパラガス生産国である.それはこの約20年間での急速な生産面積拡大により,アスパラガスは中国における巨大な産業になった.1990年代初頭,中国はアスパラガスの特に缶詰の輸出国であり,生産地において主にホワイトアスパラガスが栽培されていた.90年代中盤から,中国国内で …

    Japanese Journal of Farm Work Research 52(1), 27-35, 2017


  • Valuation of Hong Kong REIT Based on Risk Sensitive Value Measure Method

    Ban Lan , Misawa Tetsuya , Miyahara Yoshio

    … <p>Utility indifference net present value (UNPV) method is a risk assessment method proposed by Miyahara [8], which is based on utility indifference pricing theory and net present value theory. … Setting utility function as that of an exponential type, we formulate a special type of UNPV which is called a risk sensitive value measure (RSVM). …

    International Journal of Real Options and Strategy 4(0), 1-33, 2016


  • Project Value Assessment of Thermal Power Plant by Certainty Equivalent Net Present Value  [in Japanese]

    宮内 肇 , 工藤 僚二 , 三澤 哲也

    電力の競争環境下では,発電事業開始に当たり燃料価格,売電価格,売電量など様々なリスクに直面する。事業価値を評価する方法としては,割引現在価値法(NPV法)がよく用いられるが,投資家のリスクに対する態度や事業環境の変化などを考慮できない。そこで,我々は,期待効用理論に基づいた効用無差別価格による事業価値評価法(UNPV法)提案してきたが,陽な関数に展開できることが条件であり,そのため指数型効用関数を …

    Record of Joint Conference of Electrical and Electronics Engineers in Kyushu 2016(0), 339-339, 2016


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