The Economic Impact of Tax Havens on Businesses and Its Home Countries (税金避難地が企業とその母国に与える経済的影響)

Abstract: Today, tax havens carry an important role in the world economy because its system attracts amounts of capitals in the world. This paper introduces what are tax havens, its structure, and influence in the world economy. In fact, many well-known wealthy companies and individuals are interacted with tax havens. There is a firm relationship among them. Tax havens bring benefits to offshore companies and individuals, and vice versa. They both obtain benefits from each other, which is discussed on Read More …

New Business Development for a Local Agricultural Community in Miyazaki Prefecture (宮崎県における地域農業組織の新規事業開発案)

Abstract: The focus of this research is on a small agricultural community of a rural area in Miyazaki. In order to develop the community and their products some business strategies are considered and discussed. The research object of this study is the Mimatangoma-project in Mimata-city started by the Kirishima Society. First, the current agricultural situation and problems of Miyazaki and Mimata are considered and later focus is shifted to the current situation of Mimatangoma project. The research follows with an Read More …

SNS Caveats and its Direct Impact on Users (SNS注意事項とユーザー影響について)

Abstract: In recent years, many Social Network Services (SNS) websites and applications have flooded the Internet, our computers and smartphones. For some time, the main appeal of SNSs was the fact that they allow us to connect to friends whenever they are close by or in a remote location. Nowadays, understanding the repercussions of SNSs has become a very difficult task as SNSs are used not only for friendship connections but have also speeded out into many areas of our Read More …

Same-Sex Relationships: A Comparison Between Japanese and American University Students Acceptability (同性間のリレーションシップ:日本とアメリカの大学生の容認性の比較)

Abstract The topic of this exploratory paper is the same sex relationships: A comparison between Japanese and American university students acceptability. People generally like people of the opposite sex. After that, they get married. However, some people like people of same sex. There are many people like them in every country. In America, people have many gay rights. For example, they can get married in 37 states. However, in Japan, people do not have as many gay rights. They cannot Read More …

Nurturing Children: The ways of nurturing children positively (養育:肯定的に働く養育への要因)

Abstract: The ways of nurturing children are positively reflective topics because the levels of affection for children and how caregivers nurture affect how they grow up. For example, it is whether children are stable emotionally or children do not have confidence in everything or themselves. This thesis is to focus how nurturing children impacts child development emotionally and mentally and how their children develop differently through nurturing children. The method of this research is literature review from the psychological books Read More …

The Influence of Technology for Japanese EFL Students (第二言語を英語とする日本の学生に対するテクノロジーの影響)

Abstract: The Influence of technology is wide and many things in our daily lives are affected by technology. Nowadays, people around the world are using smartphones to receive news and message friends, copy machines to make document copies quickly and video games to entertain them during their leisure time. Technology is used every day and helps us in many aspects of our lives. Therefore, it is expected that many technology resources, mainly online ones, can help EFL students to improve Read More …