The present article aimed to examine the understanding of sports of for disabled people among college students. To discuss this problem, we distributed questionnaires about sports for people with disabilities to university students. Cronbach's alpha coefficients were calculated to measure internal consistency, and a factor analysis with promax rotation was performed to verify construct validity and determine factor structure. Factor analysis was divided into three sub-scales: "Empathy," "Self-improvement," and, "Proximity,". With regard to recognition, the survey results showed that few people knew about sports for disabled people other than "wheelchair basketball," and "wheelchair tennis." Experience or direct viewing of sports for people with disabilities, indirect viewing through the media, and the close presence of a person with a disability were shown to positively affect recognition of words related to understanding of sports for disabled people. "Understanding of barrier-free property of sports for disabled people" also affected understanding of people with disabilities and sports for people with disabilities.
This article aims to clarify concrete contents of teachers' duties of care and the measures they should take in case of a natural disaster. The results of our analysis of certain case judgments, mainly the Okawa Elementary School case, reveal that teachers concretely bear the following duties of care in case of a natural disaster. Prior to the outbreak of a natural disaster, teachers bear the duties to establish crisis control manuals and train themselves to act according to the manuals. After the outbreak of a natural disaster, teachers must positively collect the information regarding the natural disaster and analyze it in order to anticipate the measures necessary to be taken for ensuring their students’ safety. Furthermore, after the outbreak of damage, teachers bear the obligation to rescue their students as and when a rescue operation is possible. To fulfill such duties, firstly, the range of teachers’ duties should be clarified. Then, it is indispensable for teachers to cooperate with the experts of the natural disaster.
Japanese Chamber of Commerce and Industry newly established the official business skill test in bookkeeping fundamental grade and instead disestablished the bookkeeping 4th grade. This paper considers the bookkeeping newly established fundamental grade with comparison of the bookkeeping disestablished 4th grade from the viewpoint of bookkeeping and accounting education for beginners.
The scope of the bookkeeping fundamental grade consists of three parts: basic principles of bookkeeping, transactions and journal entries, and monthly totals. There is little to distinguish the bookkeeping fundamental grade from the bookkeeping 4th grade for the scope of basic principle of bookkeeping. The only difference is whether or not slip system of accounting is included into the scope of basic principles of bookkeeping. There are some rather large differences between the bookkeeping fundamental grade and the bookkeeping 4th grade for the scope of transactions and journal entries. Many items make up the transition from the upper grade of the 3rd grade or the 2nd grade to the fundamental grade. The scope of monthly totals was added renew in the bookkeeping 4th grade, which has trial balance and its analysis.
I bring up the idea of changing periodic inventory system to perpetual inventory system of accounting for inventory for the scope of transactions and journal entries, and further focusing on not trial balance but financial statements for the scope of monthly totals from the viewpoint of bookkeeping and accounting education for beginners.