本研究は、IFRS適用日本企業を対象としてIFRSのIAS 38（国際会計基準第38号）により資産計上された開発費の資産性を実証的に調査した。具体的には、連結貸借対照表に無形資産の一部として資産計上されている開発費すなわち開発資産と、将来利益率の水準・将来利益率の不確実性との関係を検証するために実証分析を行った。さらに、開発資産の価値関連性に関する分析を行った。その結果では、開発資産と将来利益率の水準との間に有意な結果は示されなかった。しかしその一方で、開発資産が将来利益率の不確実性を高めていないことが明らかになった。また、開発資産が価値関連性を有していることを発見した。加えて、開発資産の計上状況に関する調査も行っている。そして、開発資産の計上状況は業種により異なっており、同じ業種であっても企業ごとに開発資産の計上状況が異なること明らかになった。これらは、業種や企業により開発に伴う不確実性が相違するためだと考えられる。

Yokkaichi City is a major city in the Hokusei area, located in northern Mie Prefecture, Japan. Yokkaichi City has various environments such as the Suzuka Mountains to the west, Ise Bay to the east, and an industrial complex on the coastal area of the bay. The purpose of this paper is to determine the current conditions of light pollution in the Yokkaichi area. The researcher carried out surveys of light pollution using a digital camera at three different areas: the mountainous area, the residential-suburban area, and the bay area. This study found that the Yokkaichi area did not have the same brightness as the urban areas, nor did they have a light environment where full stars could be seen. It indicates that there is not an extreme polarization of brightness and darkness, but rather a certain level of brightness and a certain level of darkness on the whole. In conclusion, the light pollution in the Yokkaichi area has not reached a serious state and is recoverable.

Ratio of bamboo leaves utilization by sika deer (Cervus nippon) was compared between higher and lower altitude areas in Suzuka mountains, central Japan. In higher altitude, ten samples of the feces were collected from early January to late September, and in lower altitude, eight samples were collected from late January to early October. These samples were analyzed by point-frame method. In both areas, bamboo leaves were composed of higher proportion than other food categories. This result shows importance of bamboo leaves for sika deer food habits. From late March to middle June, ratios of bamboo leaves were similar between higher and lower altitude area. But other periods of year, the ratio in higher area was higher than those of lower. Since bamboo leaves browse from spring to early summer, those of nutrient qualities will be higher, in result, sika deer were eager to use them in both area. Meanwhile, since quality of bamboo leaves decline in other periods of year, deer were thought to switch to other food, and since availabilities of other foods are larger in lower altitude area, the ratio of bamboo leaves might to be declined even further.

Controlling the indoor temperature of the greenhouse is important for floriculture in summer. Eustoma Grandiflorum is sensitive to temperature differences. Spot cooling system of the plant body possesses a high potential in cost-saving and energy reduction than normal conventional cooling systems. The effectiveness of root-zone cooling has been reported in other crop cases. However, the effect of root-zone cooling on Eustoma Grandiflorum is left open. The authors produced an experimental device for root-zone cooling and tested the system with Eustoma Grandiflorum ‘Piccolosa Snow’. Experimental results revealed two following facts: (1) the prototype system has the potential to maximum decrease root-zone temperature to 11℃, (2) by cooling the soil temperature, growth defects caused by the high temperature were suppressed and may lead to shortening the cultivation period.

In this study, we focused on the reverberation of the Komono Chomin Center Hall as part of our ongoing IR data measurement research. We used Apple’s Impulse Response Utility to measure the hall’s reverberation and to build an IR data library.