{"created":"2023-06-19T12:16:34.848678+00:00","id":1294,"links":{},"metadata":{"_buckets":{"deposit":"b482119b-caac-4207-b9c2-18603b087a9a"},"_deposit":{"created_by":27,"id":"1294","owners":[27],"pid":{"revision_id":0,"type":"depid","value":"1294"},"status":"published"},"_oai":{"id":"oai:hachinohe-hachitan.repo.nii.ac.jp:00001294","sets":["248:393"]},"author_link":["1867"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2022-03-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"64","bibliographicPageEnd":"34","bibliographicPageStart":"23","bibliographic_titles":[{"bibliographic_title":"八戸学院大学紀要"}]}]},"item_10002_description_6":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"　F.Schmidt(1882-1950)は、その著書『有機的時価貸借対照表論』によりいわゆる有機論を展開した。有機論は、極めて複雑な理論であるが、企業環境と企業の間に有機的関係性を見出すという視点は、画期的であり極めて現代的視点である。有機論（Schmidtは有機的把握という用語を用いている）を最も具体的に体現するものとして、相対的価値維持の原則が挙げられる。有機的経営体把握は、この相対的価値維持の原則と強固に結び付いている。相対的価値維持の原則を体現する計算の中で、費用価値として時価による調達価格の適用が重視される。Schmidtの展開する有機論は、経済と会計の相関性を再考する重要性を我々に示している。\n　Schmidtは会計における計算の中に、経済の状況を反映するだけでなく、経済の均衡を調整する機能をも見出そうとするのである。","subitem_description_type":"Other"}]},"item_10002_select_24":{"attribute_name":"論文種別","attribute_value_mlt":[{"subitem_select_item":" 論文"}]},"item_10002_select_25":{"attribute_name":"学部学科","attribute_value_mlt":[{"subitem_select_item":"地域経営学部地域経営学科"}]},"item_10002_select_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_select_item":"八戸学院大学"}]},"item_10002_select_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_select_item":"2187-8102"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"長谷川, 美千留"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2022-03-25"}],"displaytype":"simple","filename":"八戸学院大学紀要第64号0002.pdf","filesize":[{"value":"1.1 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"PDF(本文)","url":"https://hachinohe-hachitan.repo.nii.ac.jp/record/1294/files/八戸学院大学紀要第64号0002.pdf"},"version_id":"20805550-64c4-4764-bad3-efddd58e8a5b"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"有機的時価貸借対照表","subitem_subject_scheme":"Other"},{"subitem_subject":"有機的","subitem_subject_scheme":"Other"},{"subitem_subject":"Schmidt","subitem_subject_scheme":"Other"},{"subitem_subject":"相対的価値維持","subitem_subject_scheme":"Other"},{"subitem_subject":"Die organische Tageswertbilanz","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"organische","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Schmidt","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"rerative Wertgleichkeit","subitem_subject_language":"en","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":"有機的時価貸借対照表論の研究―有機的把握と相対的価値維持―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"有機的時価貸借対照表論の研究―有機的把握と相対的価値維持―"},{"subitem_title":"A Study of \"Die organische Tageswertbilanz\" -Die organische Betriebsauffassung und die Wertgleichheit","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"27","path":["393"],"pubdate":{"attribute_name":"公開日","attribute_value":"2022-03-25"},"publish_date":"2022-03-25","publish_status":"0","recid":"1294","relation_version_is_last":true,"title":["有機的時価貸借対照表論の研究―有機的把握と相対的価値維持―"],"weko_creator_id":"27","weko_shared_id":-1},"updated":"2023-06-19T12:21:37.798518+00:00"}