{"created":"2023-05-15T12:16:51.316061+00:00","id":338,"links":{},"metadata":{"_buckets":{"deposit":"628dd9c1-9ed8-46c7-864c-1ebd92ea02f1"},"_deposit":{"created_by":3,"id":"338","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"338"},"status":"published"},"_oai":{"id":"oai:tuis.repo.nii.ac.jp:00000338","sets":["1:4:38:103"]},"author_link":["1357","1358","1359","1360","1361","1362"],"control_number":"338","item_1701328008552":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"東京情報大学","subitem_publisher_language":"ja"}]},"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2005-09-20","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"19","bibliographicPageStart":"11","bibliographicVolumeNumber":"9","bibliographic_titles":[{"bibliographic_title":"東京情報大学研究論集","bibliographic_titleLang":"ja"}]}]},"item_1_creator_6":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"武井, 敦夫","creatorNameLang":"ja"},{"creatorName":"タケイ, アツオ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"小島, 義輝","creatorNameLang":"ja"},{"creatorName":"コジマ, ヨシテル","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"Takei, Atsuo","creatorNameLang":"en"}]},{"creatorNames":[{"creatorName":"Kojima, Yoshiteru","creatorNameLang":"en"}]}]},"item_1_creator_7":{"attribute_name":"著者名よみ","attribute_type":"creator","attribute_value_mlt":[{"nameIdentifiers":[{}]},{"nameIdentifiers":[{}]}]},"item_1_creator_8":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"nameIdentifiers":[{}]},{"nameIdentifiers":[{}]}]},"item_1_description_1":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P(論文)","subitem_description_type":"Other"}]},"item_1_description_11":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"今日注目を集めている企業価値について会計の視点から評価した場合、キャッシュ・フローを用いた評価法が中心になる。すなわち、企業を構成する事業を適切に評価した上で、これを的確にまとめて企業評価を行うことが求められる。本稿では、キャッシュ・フローを用いた事業評価法であるVW法(ベンチャー・ワース法)を起点として、そこから得られる事業評価結果を適切にまとめるDCF法(割引キャッシュ・フロー法)への展開について論じる。特にここでは、DCF法へ繋がる理論的な基礎について示す。","subitem_description_language":"ja","subitem_description_type":"Other"}]},"item_1_description_12":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"Recently, we mainly discuss the corporate evaluation from accounting point of view and the evaluation methods using cash-flow. We must evaluate business worth first and corporate value next. In this thesis, we explain venture worth method, one of the methods for business evaluation, and also discuss discount cash-flow methods for corporate evaluation. In this article, we would like to point out the theoretical relationship between venture worth method and discount cash-flow method.","subitem_description_language":"en","subitem_description_type":"Other"}]},"item_1_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.15029/00000337","subitem_identifier_reg_type":"JaLC"}]},"item_1_source_id_13":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA11155514","subitem_source_identifier_type":"NCID"}]},"item_1_text_10":{"attribute_name":"著者所属(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Tokyo University of Information Sciences,Faculty of Informatics,Department of Business Administration"},{"subitem_text_language":"en","subitem_text_value":"Tokyo University of Information Sciences,Faculty of Informatics,Department of Business Administration"}]},"item_1_text_9":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_language":"ja","subitem_text_value":"東京情報大学総合情報学部情報ビジネス学科"},{"subitem_text_language":"ja","subitem_text_value":"東京情報大学総合情報学部情報ビジネス学科"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2005-09-20"}],"displaytype":"detail","filename":"KJ00003388077.pdf","filesize":[{"value":"467.9 kB"}],"format":"application/pdf","license_note":"TUIS","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00003388077","url":"https://tuis.repo.nii.ac.jp/record/338/files/KJ00003388077.pdf"},"version_id":"ab380540-8ce4-4b09-ae47-45833cd777bc"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"企業評価","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"事業評価","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"VW法","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"DCF法","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"corporate evaluation","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"evaluate business","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"venture worth method","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"discount cash-flow method","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":"事業評価法におけるVW法からDCF法への展開","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"事業評価法におけるVW法からDCF法への展開","subitem_title_language":"ja"},{"subitem_title":"Adovancement from VW Method to DCF Method","subitem_title_language":"en"}]},"item_type_id":"1","owner":"3","path":["103"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2005-09-20"},"publish_date":"2005-09-20","publish_status":"0","recid":"338","relation_version_is_last":true,"title":["事業評価法におけるVW法からDCF法への展開"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-12-22T06:28:30.318544+00:00"}