本研究は，

（京都大学）学説における有価証券の時価会計に関する会計評価論を研究し報告をする。1990年代後半から2000年代初頭まで，会計制度の大きな変革があった。当時の会計学者が，有価証券の時価会計について，多くの論文，著書を書き，博士の学位を取得した。その中でも学説は，取得原価主義を貫き，終始一貫した理論を展開した。本報告のリサーチクエッションは，学説が，取得原価主義にこだわった学術的な理由である。

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本研究は，2020年9月実施，日本経営診断学会全国大会予稿「

学説における会計評価論」および研究発表における研究途上の論文を日本経営診断学会論文投稿規定に基づき加筆・訂正したものである。1990年代後半から2000年代初頭まで，会計制度の大きな変革があった。藤井が，先駆者的に取得原価主義と実現可能性基準の関係を説明した。そして藤井は，生涯取得原価主義を貫き，終始一貫した理論を展開した。本報告のリサーチクエスチョンは，藤井が，取得原価主義会計にこだわった学術的な理由である。

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In this lecture, we describe our developing intelligent-multi-agent-based traffic and environment simulator, MATES. It is suitable to comprehensive and quantitative assessment of transportation policies since it can deal with the detailed interaction of various trip-makers such as private cars, buses, trams and pedestrians. Complex and realistic traffic phenomena are expressed as the sum of such local interactions. We have been appling the simulator to evaluate traffic, environmental and economic impacts of tram railway extension plan in Okayama City since 2004.

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本研究は，有価証券の時価評価における斎藤静樹会計学説研究である。「日本版概念フレームワーク」ASBJの作成に携わった主要メンバーの学説研究をすることにより，日本の有価証券の時価評価における問題点の発見になる。また，昨今の時価，公正価値の危うさの研究から，斎藤静樹会計学説は，国際会計基準の全面時価評価に疑問を呈し，ASBJの問題点を指摘されている。斎藤静樹会計学説は，実務的な結果よりも過程の大切さ，実務処理の謎を解いていく会計理論の重要性を説いている。

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症例は68歳の女性,進行胃癌に対してリンパ郭清を伴う胃全摘術を施行し,術直後より重症急性膵炎を発症し,膵床ドレナージ,総胆管のT-チューブドレナージを施行した. T-tubeよりの造影で,膵・胆管合流異常が明らかとなった.急性膵炎発症準備状態ともいえる病態に胃全摘の際の膵授動に伴う膵の過分泌状態,十二指腸内圧上昇に伴う胆道内圧,膵管内圧の上昇が加重的に作用し,重症化したものと考えられた.膵・胆管合流異常を伴う症例に胃切除術を施行する際には,重症急性膵炎の発症を常に念頭におくべきであり,手術中の膵臓への愛護的な操作,十二指腸内圧の上昇を防ぐ様に吻合に注意を払い,郭清が広範囲に及ぶ時には膵・胆管合流異常に対して,胆道再建術を付加することも必要と考えられた.

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リンパ上皮腫は鼻咽腔以外の部位では稀な疾患であるが, 我々は耳下部に発生したリンパ上皮腫を経験したので報告した。症例は42歳の男性。主訴は左耳下部腫脹。MRIにて左耳下部に耳下腺と明らかに境界を持つ腫瘍病変を認めた。穿刺吸引細胞診では腺癌の診断であった。全身麻酔下にて腫瘍を摘出したが, 摘出した組織標本では上皮性結合を示す未分化な癌細胞がリンパ球を伴って増殖した典型的なリンパ上皮腫の像を示し, 穿刺吸引細胞診とは異なった診断となった。一般に病理学的にリンパ上皮腫と分化型癌腫との鑑別は容易とされているが, 本症例でみられるように未分化癌腫との鑑別は困難であることが多い.したがって常に双方の可能性を念頭に入れ精査・加療すべきであると思われた。

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Activities of Cryogenic Materials Working Group (Task 10) in the WE-NET program are introduced with emphasizing on mechanical properties of metallic structural materials used in liquid hydrogen and compressed gaseous hydrogen. Regarding the evaluation of properties in liquid hydrogen, mechanical tests were conducted mainly using the newly designed and installed facilities for mechanical testing in liquid hydrogen. Austenitic stainless steel plates of 5mm in thickness and their welds processed with TIG, MIG and FSW showed excellent mechanical properties at cryogenic temperatures, while the thicker weld metals processed with multi-layer deposition sometimes exhibited lower toughness in cryogenic circumstances. Regarding gaseous hydrogen, SUS304L showed clear hydrogen environmental embrittlement (HEE) even at room temperature, while SUS316L showed no HEE at room temperature although some ductility decrease was recognized at low temperatures. All kinds of steels tested, including plain steel, low-alloyed steels and stainless steels, exhibited considerable hydrogen absorption when the specimens were exposed at 54°C for 1000h in compressed hydrogen gas at 27MPa pressure. In case of stainless steels, plastic deformation at room temperature enhanced this tendency.

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To accelerate the construction of hydrogen energy society featuring fuel cell vehicles by enlarging the kinds of materials safely used in hydrogen circumstances in addition to JIS SUS316L, several steels having Ni contents lower than SUS316L and Cr contents equivalent to SUS316L are prepared and their tensile properties in high pressure gaseous hydrogen are investigated at room temperature and -40°C. [Ni]+0. 35[Cr] ([Ni] and [Cr] are their concentrations in mass%) is proposed as an indicator to properly indicate whether hydrogen environmental embrittlement (HEE) occurs or not in45MPa hydrogen gas at both temperatures. HEE is basically related to strain-induced martensite having bcc crystallographic structure. However, there are some steels which do not exhibit any significant HEE although noticeable amount of martensite phase forms. In this case, HEE mainly occurs at the later stage of deformation just before fracture. Steels containing more than 12mass% Ni including SUS316L do not show HEE if there is not serious segregation of alloying elements such as Ni, Cr, Mo. It is also indicated that SUS316 probably do not show HEE if more than 12mass% Ni is contained. Furthermore, steels having Ni content close to 10mass%, which corresponds to the lower limit of the standard of JIS SUS316 and AISI 316L, have considerably higher resistance against HEE compared to SUS304 based steels although HEE occurs at the late stage of deformation. It may be possible for them to be used in high pressure hydrogen circumstances if temperature range at which they are used is fully taken into account and small level of HEE is acceptable.

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Recently the research and development concerning electric vehicle (EV) has been progressing. However, the EV system still has problems of battery performance, battery cost, unfinished charge infrastructure, and so on. We have been developing a multi-agent-based traffic simulator to deal with a complex traffic system and to solve various problems. In this paper, we newly implemented EV agents into the traffic simulator. Each EV agent has the formula of precise electricity consumption and the capability to search charge stations. By combining the precise electricity consumption model with the multi-agent-based traffic simulation, we can calculate the cruise distance of each EV in realistic traffic situation. In doing so, we could find the risk of society in near future where EVs become popular. Considering vehicle acceleration and deceleration according to its local traffic situation makes the cruise distance of EVs to have -15% to +15% variation around the mean value. We also analyzed the influence of detour to charging stations.

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ITS technologies are expected to be applied to not only VICS and ETC, but also vehicular safety systems. The vehicular safety system supports driver's cognition and reduces traffic accidents. To test the effectiveness of the systems by simulation, the coordination of multiple simulators such as a radio propagation simulator, a network simulator, and a traffic simulator is needed. And in the traffic simulator, the cognitive process of each driver should be modeled precisely. This paper describes the overview of ITS integrated simulator and improvement of the microscopic traffic simulator considering driver's visual cognition.

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It is difficult to make the quantitative assessment of accident reduction effect of driving safety support systems in a real world. Therefore we try to predict the traffic accident reduction effect by simulation as the pre-stage or the alternative of the test in the real world. First for this purpose, we need to reproduce traffic accidents in the traffic simulator on the same mechanism as the real world. In this paper we describe the approach to reproduce the traffic accident and how to take advantage of the traffic accident simulation. Through a number of sensitivity analyses, we can analyze the generating mechanism or the condition set of a very rare traffic accident, and evaluate how intelligent-transportation-system (ITS) technology would work in the situation that causes traffic accidents.

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