Authorship：Lead author   Language：English   Publishing type：Research paper (international conference proceedings)  

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Authorship：Lead author   Language：Japanese   Publishing type：Research paper (bulletin of university, research institution)  

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Authorship：Lead author   Language：Japanese   Publishing type：Research paper (bulletin of university, research institution)  

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Authorship：Lead author   Language：Japanese   Publishing type：Research paper (bulletin of university, research institution)   Publisher：愛媛大学社会共創学部  

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Language：English   Publisher：THE JAPAN SOCIETY FOR MANAGEMENT INFORMATION (JASMIN)  

The Online Attention Game (OAG), which has been developed by the authors, is a gaming simulation that allows players to experience simulated online attention competitions through posting headlines of online news or articles, which are created by the players or selected from among headlines found by internet, and evaluating those posted headlines. The game is intended to increase players' awareness of their digital identity development, and to enable to analyse individual players' online posting behaviour under the situation of online attention competition. In this study, we conduct the OAG, which was played in a classroom setting, in a remote environment, and discuss the results of it to investigate the nature of online posting behaviour and the effectiveness of the game for digital identity education.

DOI： 10.11497/jasmin.202111.0_297

CiNii Research

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Authorship：Lead author   Language：Japanese   Publisher：愛媛大学社会共創学部  

CiNii Books

CiNii Research

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Authorship：Lead author,　Corresponding author   Language：Japanese   Publishing type：Research paper, summary (national, other academic conference)  

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Authorship：Lead author   Language：Japanese   Publishing type：Article, review, commentary, editorial, etc. (bulletin of university, research institution)  

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Language：Japanese  

The purpose of this paper is to investigate transfer pricing practices in the 1940s and 1950s. In order to consider the transfer pricing practices in the early days, we will consider GM practices and the National Association of Cost Accountants (NACA) research report. The problem of transfer pricing arose from the divisional organization previously established within GM. Then, from the report on 40 companies surveyed by the NACA, we will consider how transfer pricing was used at that time. In the case of GM, the NACA survey clearly shows the company's transfer pricing practices and also the need to employ them at that time.

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Other Link： http://id.nii.ac.jp/1197/00001045/

Language：Japanese  

Determination of transfer prices is important because it affects the profits and losses of business divisions. This paper focuses on initial research on transfer prices. We classify such research into normative research and descriptive research, then examine why the initial research was done. This is important for future transfer price research. The research clearly showed what kind of problems were occurring at the decentralized organization at the time. It was revealed that the transfer pricing policy was research to ensure the company's goal congruence. In addition, when studying transfer prices, the importance of analyzing from both the perspective of normative research and descriptive research is clearly shown.

CiNii Books

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Other Link： http://id.nii.ac.jp/1197/00001033/

Event date： 2024.7

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Event date： 2022.9

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Event date： 2022.9

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Event date： 2021.12

Venue：九州産業大学  

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Event date： 2021.11

Language：Japanese   Presentation type：Oral presentation (general)  

Venue：武庫川女子大学   Country：Japan  

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Award type：Award from international society, conference, symposium, etc.  Country：Taiwan, Province of China

Ill-considered postings by young social media users hungry for attention have recently garnered headlines. Imprudent online postings may distort posters' digital identity, which is someone's online image as perceived by others. Online attention-seeking behaviour may result in digital identities that are divorced from a person's true nature, which can lead to social and mental harm. To mitigate these harms, effective educational material is needed to help non-technical young users understand the risks and consequences of thoughtless, attention-seeking online behaviour. Because such materials do not exist, we took the first step towards fulfilling this educational need by developing the Online Attention Game (OAG). The OAG is an online game played in a laboratory or classroom setting that replicates the online competition involved in seeking other social media users' attention. Through four OAG games (two with students and two with researchers), we confirmed the differences in posting and evaluation behaviour between young university students and adult researchers.

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