{"created":"2023-06-19T09:17:26.013987+00:00","id":1050,"links":{},"metadata":{"_buckets":{"deposit":"7fe6a0ba-95ac-42ed-8eb7-ea1c483b2de3"},"_deposit":{"created_by":3,"id":"1050","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"1050"},"status":"published"},"_oai":{"id":"oai:nakamura-u.repo.nii.ac.jp:00001050","sets":["24:170"]},"author_link":["1447","1448"],"item_4_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2004-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicVolumeNumber":"3","bibliographic_titles":[{"bibliographic_title":"流通科学研究"},{"bibliographic_title":"Journal of Faculty of Business, Marketing and Distribution","bibliographic_titleLang":"en"}]}]},"item_4_description_10":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"わが国の会計は、価値創造の源泉を廻る認識の変化と国際会計への調和がなされ、従来の受託責任の管理から、会計情報利用者の投資意思決定の有用性重視へ会計パラダイムの変化を招来せしめた。ここで重要なことは、新たなストック指向的資産概念が物財中心の取得原価主義会計から、金融商品や無形資産(特に知的財産権や知識資産)の将来キャッシュ・フローの割引計算へと重点が移っていることである。その背景には、最近、価値を創造/創出する源泉が有形資産の利用によるものから、無形資産の活用へと変化してきたことがある。本稿では、このうち無形資産を含む無形項目が、重要な価値の源泉の一つであることを明らかにするため、価値創造のメカニズムをモデル化した。また、このモデルから、知識資産と人的資本の貸借関係に因果性があることを主張する。さらに、ITの測定に果たす役割を探り、その結果を利用者への情報提供として報告する途を模索する。","subitem_description_type":"Other"}]},"item_4_description_15":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_description":"9","subitem_description_type":"Other"}]},"item_4_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00004700511","subitem_description_type":"Other"}]},"item_4_description_8":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_description":"特集","subitem_description_type":"Other"}]},"item_4_description_9":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_description":"Special Issue","subitem_description_type":"Other"}]},"item_4_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA11652417","subitem_source_identifier_type":"NCID"}]},"item_4_source_id_19":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13469614","subitem_source_identifier_type":"ISSN"}]},"item_4_text_6":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"下関市立大学経済学部"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"松田, 潤治"},{"creatorName":"マツダ, ジュンジ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"1447","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Matsuda, Junji","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"1448","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2017-03-14"}],"displaytype":"detail","filename":"KJ00004700511.pdf","filesize":[{"value":"905.2 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00004700511.pdf","url":"https://nakamura-u.repo.nii.ac.jp/record/1050/files/KJ00004700511.pdf"},"version_id":"b6ee9ac9-e625-4c23-92c5-d97683d4399b"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"人的資本","subitem_subject_scheme":"Other"},{"subitem_subject":"知識資産","subitem_subject_scheme":"Other"},{"subitem_subject":"価値","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"価値の源泉としての人的資本(<特集>「アジアの流通と経済」(平成15年度共同研究報告))","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"価値の源泉としての人的資本(<特集>「アジアの流通と経済」(平成15年度共同研究報告))"},{"subitem_title":"Human capital : a source of value(Distribution and Economy in Asia-Reports of Joint Research Project 2003)","subitem_title_language":"en"}]},"item_type_id":"4","owner":"3","path":["170"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-03-14"},"publish_date":"2017-03-14","publish_status":"0","recid":"1050","relation_version_is_last":true,"title":["価値の源泉としての人的資本(<特集>「アジアの流通と経済」(平成15年度共同研究報告))"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2024-01-29T06:40:26.441206+00:00"}