{"created":"2023-05-15T16:47:00.411336+00:00","id":23506,"links":{},"metadata":{"_buckets":{"deposit":"81ca8ab7-d5f2-49dd-8d5a-3b3d7e307287"},"_deposit":{"created_by":2,"id":"23506","owners":[2],"pid":{"revision_id":0,"type":"depid","value":"23506"},"status":"published"},"_oai":{"id":"oai:nagasaki-u.repo.nii.ac.jp:00023506","sets":["82:87:88:1644"]},"author_link":["99526","99524","99525"],"item_3_alternative_title_19":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"A Study of the EVA Present Value Accounting"}]},"item_3_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2003-09-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"30","bibliographicPageStart":"1","bibliographicVolumeNumber":"83","bibliographic_titles":[{"bibliographic_title":"經營と經濟 : 長崎工業經營専門學校大東亞經濟研究所年報"}]}]},"item_3_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"The EVA (economic value added) present value accounting is a future income measure that discounts future EVA by a cost of capital. It has functions that estimate future managing business performance and evaluate value of companies. The characteristics of EVA present value accounting are that it is a present value accounting with earning power, its income concept is the economic income with earning power but periodic income, and it is a market oriented accounting from company valuations point of view. But relations between the discounted EVA and the MVA (market value added) are not so close because EVA is an inside measure and MVA is an outside measure. The real function of the EVA present value accounting is decision making of company activities.","subitem_description_type":"Abstract"}]},"item_3_description_64":{"attribute_name":"引用","attribute_value_mlt":[{"subitem_description":"經營と經濟. vol.83(2), p.1-30; 2003","subitem_description_type":"Other"}]},"item_3_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"99526","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Ueno, Kiyotaka"}]}]},"item_3_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00069150","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_7":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"02869101","subitem_source_identifier_type":"ISSN"}]},"item_3_text_62":{"attribute_name":"sortkey","attribute_value_mlt":[{"subitem_text_value":"P00001-P00030"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"上野, 清貴"}],"nameIdentifiers":[{"nameIdentifier":"99524","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":"2020-12-24"}],"displaytype":"detail","filename":"KJ00004433076.pdf","filesize":[{"value":"1.5 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00004433076.pdf","url":"https://nagasaki-u.repo.nii.ac.jp/record/23506/files/KJ00004433076.pdf"},"version_id":"82f69796-1d3a-4be6-866e-738d6c5b4284"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"EVA","subitem_subject_scheme":"Other"},{"subitem_subject":"MVA","subitem_subject_scheme":"Other"},{"subitem_subject":"present value accounting","subitem_subject_scheme":"Other"},{"subitem_subject":"valuation of companies","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":"現在価値会計としてのEVAの考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"現在価値会計としてのEVAの考察"}]},"item_type_id":"3","owner":"2","path":["1644"],"pubdate":{"attribute_name":"公開日","attribute_value":"2007-03-13"},"publish_date":"2007-03-13","publish_status":"0","recid":"23506","relation_version_is_last":true,"title":["現在価値会計としてのEVAの考察"],"weko_creator_id":"2","weko_shared_id":-1},"updated":"2023-05-16T00:44:04.333006+00:00"}