Under the traditional sense of home accounting, the time of consuming goods and services has been recognized as the time of purchasing them, without considering the time needed for using up. This is no more than a kind of cash-basis accounting, an all disbursements for purchase during the period do not always mean consumption during the accounting period.
In general, “to consume” shown by the utility theory in economics is to satisfy our desires by goods and services, and the feeling of satisfaction itself has been called “utility.” If this idea is taken into home accounting, a “consumption” concept in this case can be set as the value which contributes to the realization of utility during the period, when considering a period calculation.
Consequently, accrual-based accounting must be applied to the recognition standard of consumption to conceptually harmonize “consumption” in accounting with “cunsumption” in economics. Naturally, it is of great concern to net worth in the calculation of property and will provide more useful accounting information for home management.

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A comparison was carried out of the physical characteristics of chemical components among four varieties of ripened guava fruit, and of the effects of heat processing on the ascorbic acid content of one variety of fruit.
The hardness of the fruit varied from 0.67 (Taiwan round white) to 1.60 kg/cm² (Taiwan pearshaped white). Both Taiwan varieties yielded more purée per unit weight than the other varieties, namely 83.33 (round) and 84.34% (pearshaped). Hawaiian pink showed the highest acidity, 1.01% as citric acid, and the lowest Brix/acidity ratio, 10.89. Taiwan round white contained the largest amount of ascorbic acid, 270.32 mg%.
The total ascorbic acid contents in the peel, flesh and core were determined for Okinawan pink, the peel showing a high of 125.54 mg%, followed by the flesh (61.25 mg%) and core (59.03 mg%). The highest acidity was found in the peel, and the Brix/acidity ratio was the highest in the core.
The effect of heat treating the purées on the ascorbic acid content was determined at 104°C. Ascorbic acid in the heat treated puree was retained as 42.24% of the original total ascorbic acid content. This high heat resistance indicates that guava jam offers more advantage as a source of ascorbic acid than strawberry jam (1.7 times higher value).

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The existing mode of vitamin B₁₂ in fermented milk was examined by preparing vitamin B₁₂enriched fermented milk by Lactobacillus helveticus B-1. The recovery of vitamin B₁₂ by the ordinary extraction method with potassium cyanide was less than 80% of B₁₂ in the fermented milk. Nearly 30% of the added B₁₂ (cyanocobalamin) was present in a precipitate of the fermented milk containing the cells of L. helveticus B-1. The form of vitamin B₁₂ was partly changed during the fermentation process into adenosyl-B₁₂, which was characterized by paper electrophoresis at different pH values, by the spectrophotometric method and by micro-HPLC combined with the microbiological determination method using Escherichia coli 215.

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Freeze-tolerant yeasts were screened from natural sources and their characteristics for dough fermentative ability were studied. One-hundred and 44 strains of fermentable yeasts were isolated from various sources using Koji extract as a selection medium. Four strains of yeast, D₂_4, E₂, F₆ and A₂, which had relatively high freeze-tolerance and dough fermentative ability, were selected. Their freeze-tolerance rate ranged from 70 to 92%, which reflected the high fermentative ability of prefermented frozen doughs after storing at-30°C for several days. The D_2-4 strain also showed the highest fermentative ability in the sweet doughs, but in sponge doughs, CO₂ production in the later stage of fermentation tended to decrease due to the lack of maltose fermentation ability. The quality of bread from frozen dough with the D_2-4 strain was superior to that prepared by Saccharomyces cerevisiae, which was used as a control strain.

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In the previous paper, we examined various methods for heating tapioca pearls to establish a procedure that would ensure neither undercooking nor the formation of any half-boiled core, and give a crispy and pleasant texture. As a result, we found that the cold water-bath method and the thermos bottle method gave the preferred results. In this study, we prepared tapioca jellies by these methods, and examined the effects of the heating time, the addition of sugar and the duration of cold-storage by a determination of the texture and sensory evaluation.
The following results were obtained :
(1) Post-addition of sugar was preferable, since tapioca pearls having a small core, low hardness, low adhesiveness and high elasticity could be ontained by this method.
(2) The (particle) size and hardness of the tapioca pearls increased, while the cohesiveness and adhesiveness decreased, with increasing duration of cold-storage. These changes were particularly obvious when storage was for 2 hr or longer.
(3) The samples is cold stage stored for a short cold storage were preferred in the sensory evaluation. The sample prepared by the cold water-bath method with post-addition of sugar and 2.5 hr heating, and that prepared by the Thermos bottle method with post-addition of sugar and 3.5 hr heating were preferred, these results from the sensory evaluation agreeing well with the physical properties. Consequently, it is desirable that tapioca jelly is eaten a short time after refrigeratition.

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The effects of mixing locust bean gum with κ-carrageenan on the rheological properties of the gel and also of the addition of KCl or NaCl to the mixed gel were examined.
The addition of locust bean gum lessened syneresis and increased rupture strain, and the 7 : 3 or 6 : 4 mixed gels containing 0.25% KCl showing the highest rupture energy, were elastic and ductile. The mixed gels with greater KCl concentrations showed lower rupture strain and energy, and higher rupture stress, meaning that the gels became harder and more brittle. The significant change in viscoelasticity may possibly have a close relationship to the rupture properties. A desirable gelling agent for dessert jellies should be consist of κ-carrageenan and locust bean gum in a mixing ratio of 7 : 3-6 : 4, and contain KCl at 0.25%, based on the rheological measurements.

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This study was designed to determine the general aspects of the sweetness perception of solid food, and then to specify the factors affecting taste perception.
Candies, meringue, “youkan”, chocolate and cookies were selected as samples with consideration of their texture, composition, etc. The ranges of perceived sweetness (6.7-25.7%) of solid food in terms of the concentration of a sucrose solution with the same level of sweetness were smaller in comparison with the sucrose contents (7.8-80%), i.e., the sweetness of solid food was perceived to be much lower than that of the sucrose solution. The sweetness of samples taken without chewing action was greatly affected by the sucrose content, while that of other samples was affected not only by hardness but also by other factors estimated to be the increasing rate of surface area, amount of saliva, water absorption rate, etc.

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The influence of extremities differently insulated by clothing on the core temperature under experimental conditions simulating actual indoor life was studied with six healthy females at the follicular phase of their menstrual cycles in a climatic chamber at ambient temperature (T_a) ranging from 20 to 25°C and 50% R.H. The subjects wore either Type A clothing (covering almost the whole body, 911 g) or Type B (covering mainly the trunk, the upper arms and the thighs, 631 g). Thereafter, they were exposed to various conditions of rest, exercise and change of air temperature from 10 : 30 to 17 : 00. Major findings obtained are as follows : 1) A higher rectal temperature (T_ie) was maintained with Type A than Type B during 30 min of exercise on a treadmill. 2) The decrease rate for T_ie was greater with Type A than with Type B during recovery. 3) When T_a was lowered from 25 to 20°C, the level of T_ie was higher and its increase rate was greater with Type B than with Type A. These findings confirmed those obtained in our previous studies, which were carried out under defined experimental conditions, suggesting that the mechanisms functioning with Type A and Type B clothing could also be valid in conditions simulating indoor daily life during the daytime.

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Recently, a cooperative housing movement, based on individual plans and designs, has been developed to avoid the alienation that is found in Japan's urban areas. Residents of some developments have a common goal to develop a new and mutually beneficial community. The objects of this investigation included the aims, planning processes, and present state of such development projects. Lifestyle-oriented projects in central Osaka, and suburban projects aimed chiefly at achieving owner-occupation, were taken as case-studies.
The methods used included questionnaires and interviews of residents living in 101 units of cooperative housing in 11 development projects in Osaka that were conducted in August 1986.
The results show that during the 2 years of preparation before completion of building, the residents developed a strong sense of cooperation allowing them to harmonize their opinions. However, a comparison of inner-city and suburban projects shows that the ways the management and decision-making processes had developed and improved were different, as were the ways of dealing with subsequent daily troubles.

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