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論文, 経営者や監査人の不正が発生する構造的な問題点を突き止め，それを改善する会計エンフォースメント制度を提案するためには理論分析が必要である。この論文では，会計エンフォースメントにおける理論分析を扱う論文を取り上げ，そのモデルについて比較検討する。また本論文では会計エンフォースメントの持つ経営者と会計監査人の不正を監視するという側面に注目したBrown et al.（ 2014）にならい，会計エンフォースメントを監視，規制の制定，評価基準，情報提供，ペナルティ，機関の規模の6 つの要素に分類し，各論文がこれらの要素についてどのように議論や分析を行っているかについて検討している。その結果として従来の会計エンフォースメントにおける理論分析では，会計エンフォースメント機関をプレイヤーとする理論分析が行われていないことを指摘している。, I compare four papers dealing with theoretical models analyzing accounting enforcement. To identify problems underlying management and auditor fraud, and to devise accounting enforcement to address such problems, theoretical analyses are necessary. Following Brown et al. (2014), I focus on fraud detection in accounting enforcement and classify accounting enforcement into six elements, namely, monitoring, the power to set standards, reviewing, providing information, penalties, and level of resourcing. I find that existing theoretical research on accounting enforcement overlooks the fact that accounting enforcement agencies are active players.

In this work, to evaluate the deformation characteristics of Hachirogata clay, soil tests such as one dimensional consolidation test and so on were conducted. Although this Hachirogata clay sample contained much sand and less clay from the grain size test result, it was found that the sample has high liquid limit, plasticity index, and natural water content. About the derived parameters from the consolidation test, the coefficient of volume compressibility, the coefficient of consolidation, and the coefficient of permeability were in the range of 10−4–10−2 m2/kN, 5–100 cm2/d and 10−9–10−7 cm/s, respectively. Compared with other clay samples, Hachirogata clay had low consolidation rate and permeability and high volume compressibility. Furthermore, as a result of analyzing the secondary consolidation behavior in which the strain progresses under a constant load, it was found that Hachirogata clay has high secondary consolidation rate. In addition, assuming the virtual ground composed of Hachirogata clay, the theoretical curve, and the settlement curve considering the secondary consolidation deformation amount were evaluated when the embankment load corresponding to the earth pressure was loaded on this virtual ground. The soil constant required for the calculation was the constant obtained from this consolidation test. It was clarified that it takes a long time to complete primary consolidation, and that the settlement increases when secondary consolidation starts early. From the above results, it was confirmed that consolidation deformation of Hachirogata clay takes a long time, the amount of deformation increases, and the deformation continues over time after the main deformation is completed.

形態: カラー図版あり, Physical characteristics: Original contains color illustrations, 資料番号: PA1820054000

本稿では、王政復古期のクエーカー信仰を体系化したバークレーの神学を中心に、クエーカーの教会論の神学的妥当性について考察し、神学的・思想的・政治学的観点から分析する。当初急進的であったクエーカー運動は、穏健派のフォックスが中心となって、1660年代に運動を組織化されていった。その組織化の神学的基礎付けを行ったのがバークレーである。本稿で明らかにされることは、バークレーは、教会の一致と教化のために規律と統制の必要性(内部性の確立)を認めると同時に、キリストの身体の特性を反映させ、教会を「敵への愛」の実践(聖化)に基礎付けており、その点で、そこには異質な者へ開かれた態度を可能にさせるシステムが組み込まれていることである。ゆえに、教会は神の普遍的な愛と平和を証する場となっており、通常の社会組織とは異なる性質を持つのである。, The aim of this article is to examine whether Quaker church system established around the Restoration is theologically valid, and to clarify its nature from theological, philosophical, and political viewpoints, mainly based on the arguments by Robert Barclay. In the earlier stages of the movement, there were some extremely radical Quakers pretending to be guided by the light. In order to protect the Quaker movement, George Fox, a moderate Quaker, with other leaders managed to control radical forces and establish Quaker church system. Fox's efforts were theoretically supported by Barclay. What I clarify here is that while Barclay argued for the need to set up disciplines and governance for the edification and unification of church, he also grounded the church system as a body of Christ upon the idea of sanctification, that is, Christ's supreme command "love one's enemy". And that church is the place where to testify to God's universal love and peace, distinguishing it from ordinary human organizations., 論文(Article)

無線通信は、屋外、オフィス、家庭、など、さまざまな環境に普及し、用いられている。無線通信が一般化するに伴い、無線のセキュリティ問題が最も重要な技術課題の一つとなっている。安全な通信の実現を目的として、無線伝搬路特性に基づく新しい無線セキュリティ技術が提案されている。この方法は、無線伝搬路特性の可逆性と場所依存性に基づいて、二つの無線局間で、秘密暗号鍵の事前割当や共有を行うことなしに両局で鍵を共有可能とするものである。この技術のセキュリティ性能については、暗号技術の観点からは分析がなされてきた。しかしながら、無線伝搬の観点からはなされていない。この技術のセキュリティは、推定対象局からマルチパスフェージングの相関距離よりも離れた地点からは、推定対象局の受信信号が推定不可能である、という原理に依る。しかしながら、もし盗聴局が正規無線局よりもより高性能な受信システム、たとえば指向性アンテナや複数アンテナシステムなど、を用いたとすると盗聴は可能かもしれない。したがって、本論文では、この場所依存性を破ることの可能性、つまり、マルチパスフェージング環境において離れた地点から受信信号を推定すること、について議論する。推定対象局からある距離離れた位置に複数の異なる地点を考え、そこで受信される信号に基づいて受信信号特性を推定することが可能であるか試みる。さらに、この方法の推定特性を計算機シミュレーションにより定量的に評価する。また、観測地点と推定対象地点の距離などの推定方式のパラメータを変化させた場合の推定性能への依存性を分析する。推定方法の推定メカニズムをより簡易な伝搬モデルを用いて明らかにする。このような分析結果に基づき、推定可否条件を与える理論的表現を導出する。, Wireless communications have become popular and are used in various environments such as outdoor, offices, homes, etc. As the use of the wireless communications becomes common, security issues have become one of the most important technical subjects. In order to realize secure communications, a new wireless security technique based on wireless propagation characteristics has been proposed. The proposed technique is based on the reversibility and the locality of the wireless propagation characteristics to generate a common encryption key sequence between two wireless stations without pre-assignment and sharing of the key. The generated key can be used to realize secure secret wireless communications. The security performance of the technique has been analyzed in a viewpoint of encryption, however it has not been discussed from a viewpoint of radio propagation. The security of the technique relies on the fact that the received signal cannot be estimated from a remote point where the distance from the target point of the estimation is larger than the correlation length of the multipath fading environment. However it may be possible if an eavesdropper uses a higher performance receiving system such as directional antennas or multiple antenna systems, etc. In this paper, the possibility to break the locality is discussed. A method to estimate the received signal characteristics is presented based on the observed signals at multiple different points at a certain distance from the target and the estimation performance of the technique is evaluated quantitatively via computer simulations. The dependence of the estimation parameters on the estimation performance is analyzed. The mechanism of the estimation method is clarified through the analysis assuming a simpler propagation model. Based on the results of the analysis, a theoretical expression for the requirement to achieve successful estimation is derived.

The investigation described in this paper was undertaken to clarify the feasibilityof a valveless micro-pump using fluidic diode. This micro-pump control the flow by the two vortex type fluidic diode instead of the usual mechanical valve. First,in this paper, rectification characteristics of the micro fluidic diode are verified experimentally. Secondly, a theoretical method of performance prediction is discussed to obtain the flow capability of the pump. From the results of this study, the relationship between the performance of the fluidic diode and the Reynolds number is clarified.And, the expected flow rate and pump efficiency are revealed.

In the load rejection test of Kazunogawa Pumped-Storage P. S, an abnormal axialthrust occurred in a high-head reversible pump-turbine (412MW and 714m effective head). The rotating parts of 600 tons including a runner moved 4 mm upward in the axial direction. After taking several countermeasures, this machine is now operating without any problem, but the cause and the mechanism of abnormal axial thrust are not yet clear, though such a transient up-thrust has long been known. The present study is thus aimed to determine reason why such abnormal axial thrust is caused at transient operation and how to reduce abnormal thrust. Here adopted is a theoretical approach which has been proved to give satisfactory results in predicting pump thrust. The calculated results under various operating conditions revealed the cause and detailed mechanism together with some effective countermeasures against abnormal axial thrust.

平成25年度宇宙輸送シンポジウム（2014年1月16日-17日. 宇宙航空研究開発機構宇宙科学研究所（JAXA)(ISAS)）, 相模原市, 神奈川県, Space Transportation Symposium FY2013 (January 16-17, 2014. Institute of Space and Astronautical Science, Japan Aerospace Exploration Agency (JAXA)(ISAS)), Sagamihara, Kanagawa Japan, 資料番号: SA6000016058, レポート番号: STCP-2013-059

The hypoid gear is an excellent gear and its quality is estimated from the tooth contact pattern. In general, when the load changes under operation, the relative positions of the pinion and gear also change slightly, and the tooth contact pattern moves from the central part of the tooth surface towards the toe or the heel. It is considered that this is caused by such factors as the deflection of the housing or bearing, and assembly error. However, in all such cases a good tooth contact pattern must be maintained to transmit revolution with an exact angular velocity ratio. Therefore we study the characteristics of the hypoid gear tooth contact pattern that are caused by movement to both sides of the tooth surface. In the present report, the theoretical analysis for obtaining an accurate tooth contact pattern is described.

A new measuring method of displacement by means of variations of sound frequency and length of the air column in a closed resonant pipe has been investigated. This paper deals with the theoretical analysis of this device as a small and closed edge instrument (for example, a dog training whistle or a closed organ pipe). The electrical analogous circuit of a closed edge instrument was introduced for theoretical analysis. In the calculation, the velocity distribution of blown air on the mouth of the instrument was adopted. The results of the calculation of theoretical equations and experiments coincide significantly.

In this report, the modified averaging approach to the solution for the dynamic performance of an externally pressurized gas-lubricated circular thrust bearing in a laminar flow regime is pressented under the assumption of a small harmonic vibration. This approach can evaluate the inertia effects under highly unsteady conditions. Compared with this, the accuracy of the approximate solutions presented in the previous report is evaluated under such conditions and the following conclusions are obtained: (1) The conventional averaging approach in which all the inertia terms are averaged out across the film thickness gives a fairly good approximation. (2) The first-order solution of the perturbation method becomes remarkably inaccurate as the unsteadiness becomes high.