SENSHU SHOGAKU RONSHU
(Commercial Review of Senshu University)
SENSHU DAIGAKU GAKKAI
（The Senshu University Research Society）
No. 110 January 2020
Special Issue in Honor of the Retirement of
Professor Tatsuhiro Takemoto, Professor Masahiro Kageyama,
Professor Yoko Kenmoku and Professor Hideyoshi Ando
CONTENTS
Articles
Kazuo Ishikawa 001
Ryuzo Kabata 019
An Analysis of Comment Letters on FASB Conceptual Framework(2)
Do ‘Local Vitalization Cooperators’ lead to zone revitalization?
Yasuo Kofuji 051
The Sequel to a Study of Cost Accounting Standards for the Aircraft Industry during World War II
Studies on Bookkeeping(3)
―Accounting for Trading of Goods in Transit―
Hiroaki Tatebe 083 Fumio Sato 067
Planning for Retirement in a Life of 100 Years
Ikuo Nakano 109
ILO169th and municipal law in japan
Hirokazu Naruoka 119
R&D Investment and Intellectual Property
Research on AI Decision-Making Accounting: Integration of Behavioral Economics and Decision Making with AI Masayuki Tanimori 135
Development of Omni-Channel and Raison d’Etre of Brick-and-Mortar Store ―Consideration by Literature Review Takashi Sekine 147
Biography and Curriculum Vitae of Professor Hideyoshi Ando 177
Biography and Curriculum Vitae of Professor Masahiro Kageyama 191 ◇ ◇
Note of Research
Applicability of ASBJ Statement No.30 Accounting Standard for
