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  • -京都市下京区修徳学区を事例として-
    加登 遼
    日本建築学会計画系論文集
    2020年 85 巻 772 号 1195-1205
    発行日: 2020年
    公開日: 2020/06/30
    ジャーナル フリー

     The conclusion of this paper is to clarify that the residents evaluated negatively on the “tourism-gentrification caused by guesthouses” as a case study of the Shutoku district in the central area of Kyoto city. The “tourism-gentrification caused by guesthouses” is defined as a phenomenon in which traditional local communities are destroyed as a result of reinvestment and destination due to the rapid increase in the number of guesthouses as part of tourism-gentrification. The residents’ evaluation suggests the possibility of symbiosis with residents and guesthouses. Especially, this paper clarified four points by multiscale analysis method and action research method.

     First, Chapter 2 analyzed hotels, ryokans, and guesthouses in the central area of Kyoto city by GIS analysis. As a result, this chapter clarified the population decline which had occurred from 2015 to 2019. Especially, it was found that the number of guesthouses had increased more rapidly than hotels and ryokans from 2015 to 2019 in Simogyo, Nakagyo, Kamigyo, Higashiyama wards. Besides, it is clarified that the rapid increase in the number of guesthouses has caused a decrease in the number of households in each city block.

     Secondly, Chapter 3 analyzed the residents’ evaluation by questionnaire survey as a case study of Shutoku district in the Shimogyo ward of Kyoto city. As a result, this chapter clarified that the residents evaluated negatively by the decreasing population. The result suggests that “tourism-gentrification caused by guesthouses” was occurred in the central area of Kyoto city. However, this chapter also clarified that residents do not want uniform regulations for guesthouse: there is a possibility that residents and guesthouses can coexist if methods such as “resident managers” are realized.

     Thirdly, Chapter 4 analyzed proceedings of townscape consultation which are operated by the Shutoku townscape council. As a result, this chapter clarified the needs of residents for guesthouses. Especially, it was found that residents and the owner of the guesthouse discussed not only “resident managers” but also “smoking areas” and “conclusion of agreements” in most guesthouses. Besides, it is clarified that they discussed “installation of signboards”, “position of windows”, “noise of suitcases” and so on, according to the characteristics of the neighborhood association.

     Finally, Chapter 5 analyzed the results of the workshop organized by the Shutoku Machizukuri committee. As a result, this chapter clarified the effectiveness of residents' evaluation of guesthouses in Chapter 3 and needs for the guesthouse in Chapter 4. Specifically, it was found that the residents gave a negative evaluation of the apartment-type guesthouses rather than the Machiya type guesthouses. Besides, the residents want the owner of the guesthouse to “resident managers” in the Shutoku district. The results suggest that the residents try to build a good relationship with the owner and manager.

  • ‐2015 年から2019 年までの京都市下京区修徳学区を事例として‐
    加登 遼
    日本建築学会計画系論文集
    2021年 86 巻 783 号 1443-1453
    発行日: 2021/05/30
    公開日: 2021/05/30
    ジャーナル フリー

    This study aims to clarify the impact on urban fabrics of the “tourism gentrification caused by simple accommodations” in the central area of Kyoto City by investigating the case study of the Shutoku District from 2015 to 2019. This area was chosen because it had seen the highest rise in land prices and number of simple accommodations in the last few years. The results of the impact allow us to study city planning regulation for gentrification. In particular, the following three points were clarified in this study.

     

    First, Chapter 2 clarifies that gentrification caused by simple accommodations occurred from 2015 to 2019 in Shimogyo Ward, Kyoto City. Specifically, the roadside land price (RLP) and the number of simple accommodations increased throughout all of Shimogyo Ward during the four years following 2015. In addition, the rise in RLPs positively affected the density of simple accommodations, and the density of simple accommodations negatively impacted the population changes.

     

    Second, Chapter 3 clarifies the changes in urban fabrics due to tourism gentrification caused by simple accommodations. Specifically, although there were many simple accommodations due to renovations of KM (Kyo-Machiya) by landowners in Kyoto City and OVS (Overseas) at the beginning of 2015, simple accommodations resulting from dismantling KM and rebuilding them as BLDG (Buildings) had increased since 2017 among landowners in companies in other parts of Japan besides Kyoto Prefecture. It was found that the tourism gentrification caused by simple accommodation made a significant change in the urban tissues.

     

    Third, Chapter 4 clarified the changes in the entire urban fabric, including simple accommodations from 2015 to 2019 in the Shutoku District. In particular, Chapter 4 clarified three points. First, the diversity of buildings has increased as the number of simple accommodations increased. However, since 2018, the number of vacant lots/parking has increased. Second, Chapter 4 verified the results of Section 3.3, clarifying that “Persons” who live in Kyoto City and Chinese tend to renovate KM, while “Companies” outside Kyoto rebuilt KM as BLDG. In addition, it was clarified that the “Reno. (Renovation)” of KM is used not only for simple accommodations but also for houses and similar domiciles, though “Rebuild” to BLDG is limited to hotels or simple accommodations. Finally, Chapter 4 clarified that simple accommodations were built after the land had been sold multiple times and then dismantled and left as vacant parking lots for multiple months, as a result of which there was no chance to build simple accommodations while the land resale was repeated.

  • 奥原 貴士
    四日市大学論集
    2022年 34 巻 2 号 223-245
    発行日: 2022/03/01
    公開日: 2022/05/16
    ジャーナル フリー

    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。

  • 東村 篤
    四日市大学論集
    2021年 33 巻 2 号 271-304
    発行日: 2021/03/01
    公開日: 2021/05/26
    ジャーナル フリー
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