THE
KEIEI SOGO KAGAKU
（JOURNAL OF MANAGERIAL RESEARCH）
No. 109 2018・9
CONTENTS
PUBLISHED BY
INSTITUTE OF MANAGERIAL RESEARCH
NAGOYA, JAPANArticles
The Aporia about the Nature of Cash in Accounting
―Does Cash meet the Definition of Assets ?―………… Yukinori Ikeda Critical Study about Subsidies for Waste Loss to Convenience Store’s
Franchisee by Franchisor ……… Yoshikazu Kimura Management of Cultural Differences in Overseas Infrastructure Development
Projects throughout Project Life Cycle ………Toshikazu Takahashi
………Chitose Furukawa The Main Issues facing Capitalism and its Alternatives
After Reading Makoto Itoh’s book, Introduction to Capitalist Economy
……… Yasuaki Tsukamoto Auditing Systems in Indonesia― Colonial Power and Culture Factor―
……… Hiroshi Yoshida Accounting Education of National Universities in Singapore
……… Osamu Matsuda Global Competition and Management Improvement：
A Case Study in Brewing Industry ……… Hidetoshi Nozue Note
Whither Capitalism ?
Deep and Wide Reconsiderations of Some Modern Intellectuals
……… Yasuaki Tsukamoto Report
Special Speech at the 18th Annual Conference of Japanese Association of Administrative Science: A Prospect for Reforming the Whistleblower Protection Act ……… Hiroaki Kushioka
……… Yasuo Hoshino
