WEKO3
インデックスリンク
アイテム
{"_buckets": {"deposit": "65d0845d-36d3-4fdd-a838-d56c28eeed76"}, "_deposit": {"created_by": 3, "id": "3406", "owners": [3], "pid": {"revision_id": 0, "type": "depid", "value": "3406"}, "status": "published"}, "_oai": {"id": "oai:bunkyo.repo.nii.ac.jp:00003406", "sets": ["198"]}, "author_link": ["4382"], "item_5_alternative_title_1": {"attribute_name": "タイトル カナ", "attribute_value_mlt": [{"subitem_alternative_title": "ノービー ノ シホン イジ キャッシュ フロー ヒョウ"}]}, "item_5_biblio_info_13": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "1993-01-01", "bibliographicIssueDateType": "Issued"}, "bibliographicPageEnd": "63", "bibliographicPageStart": "49", "bibliographicVolumeNumber": "14", "bibliographic_titles": [{"bibliographic_title": "情報研究"}, {"bibliographic_title": "Information and Communication Studies", "bibliographic_titleLang": "en"}]}]}, "item_5_date_43": {"attribute_name": "作成日", "attribute_value_mlt": [{"subitem_date_issued_datetime": "2012-01-17", "subitem_date_issued_type": "Created"}]}, "item_5_description_12": {"attribute_name": "抄録", "attribute_value_mlt": [{"subitem_description": " As replacement costs of assets rise, enterprises require more cash to finance the replacement of the assets. Such effects of rising prises have been usually taken into account in discussion on income determination, i. e. measurement of distributable income after maintaining physical capital (operating capability) of the enterprise. Therefore the related financial statements have consisted of an income statement and a balance sheet. On the other hand, it has seldom been argued how the impact of rising prises on cash flow should be disclosed in a funds statement. As a rare exception, however, W.C. Norby suggests a funds statement adjusted for rising prices, i.e. \"Capital Maintenance- Cash-Flow Table\". He proposes the \"Capital Maintenance-Cash-Flow Table\" to show how cash flow is reallocated between physical capital maintenance, dividends, and reinvestment for growth. In this paper, I will examine the \"Capital Maintenance-Cash-Flow Table\" by Norby and consider how the information concerning physical capital maintenance could be disclosed in a funds statement.", "subitem_description_type": "Abstract"}]}, "item_5_description_34": {"attribute_name": "資源タイプ", "attribute_value_mlt": [{"subitem_description": "text", "subitem_description_type": "Other"}]}, "item_5_description_38": {"attribute_name": "フォーマット", "attribute_value_mlt": [{"subitem_description": "application/pdf", "subitem_description_type": "Other"}]}, "item_5_publisher_16": {"attribute_name": "出版者", "attribute_value_mlt": [{"subitem_publisher": "文教大学"}]}, "item_5_source_id_19": {"attribute_name": "ISSN", "attribute_value_mlt": [{"subitem_source_identifier": "03893367", "subitem_source_identifier_type": "ISSN"}]}, "item_5_text_14": {"attribute_name": "出版年", "attribute_value_mlt": [{"subitem_text_value": "1993"}]}, "item_5_text_15": {"attribute_name": "出版地", "attribute_value_mlt": [{"subitem_text_value": "神奈川県茅ヶ崎市"}]}, "item_5_text_17": {"attribute_name": "出版社 カナ", "attribute_value_mlt": [{"subitem_text_value": "ブンキョウ ダイガク"}]}, "item_5_text_18": {"attribute_name": "Publisher", "attribute_value_mlt": [{"subitem_text_value": "Bunkyo University"}]}, "item_5_text_39": {"attribute_name": "本文言語", "attribute_value_mlt": [{"subitem_text_value": "日本語"}]}, "item_5_text_42": {"attribute_name": "ID", "attribute_value_mlt": [{"subitem_text_value": "BKSJ140006"}]}, "item_5_text_46": {"attribute_name": "記録日", "attribute_value_mlt": [{"subitem_text_value": "2012/1/17"}]}, "item_5_text_47": {"attribute_name": "最終更新日(XooNIps)", "attribute_value_mlt": [{"subitem_text_value": "2012/1/23"}]}, "item_5_text_48": {"attribute_name": "更新履歴(XooNIps)", "attribute_value_mlt": [{"subitem_text_value": "Jan 23, 2012 インデックス, 抄録 を変更"}]}, "item_5_text_49": {"attribute_name": "登録者(XooNIps)", "attribute_value_mlt": [{"subitem_text_value": "bunkyo2"}]}, "item_5_text_50": {"attribute_name": "閲覧数(XooNIps)", "attribute_value_mlt": [{"subitem_text_value": "312"}]}, "item_5_text_51": {"attribute_name": "ダウンロード数(XooNIps)", "attribute_value_mlt": [{"subitem_text_value": "324"}]}, "item_5_text_7": {"attribute_name": "Author", "attribute_value_mlt": [{"subitem_text_value": "Iki, Yoshihiro"}]}, "item_5_text_8": {"attribute_name": "所属機関", "attribute_value_mlt": [{"subitem_text_value": "文教大学情報学部"}]}, "item_5_text_9": {"attribute_name": "Institution", "attribute_value_mlt": [{"subitem_text_value": "Bunkyo University Faculty of Information and Communications"}]}, "item_5_version_type_35": {"attribute_name": "著者版フラグ", "attribute_value_mlt": [{"subitem_version_resource": "http://purl.org/coar/version/c_970fb48d4fbd8a85", "subitem_version_type": "VoR"}]}, "item_creator": {"attribute_name": "著者", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "壹岐, 芳弘"}], "nameIdentifiers": [{"nameIdentifier": "4382", "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": "2018-03-24"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "BKSJ140006.pdf", "filesize": [{"value": "1.1 MB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 1100000.0, "url": {"label": "BKSJ140006.pdf", "url": "https://bunkyo.repo.nii.ac.jp/record/3406/files/BKSJ140006.pdf"}, "version_id": "744327d8-605c-41f8-8bfc-d6e3675d0e38"}]}, "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": "ノービーの資本維持キャッシュ・フロー表", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "ノービーの資本維持キャッシュ・フロー表"}, {"subitem_title": "Capital Maintenance-Cash-Flow Table by W.C.Norby", "subitem_title_language": "en"}]}, "item_type_id": "5", "owner": "3", "path": ["198"], "permalink_uri": "https://bunkyo.repo.nii.ac.jp/records/3406", "pubdate": {"attribute_name": "公開日", "attribute_value": "2012-01-17"}, "publish_date": "2012-01-17", "publish_status": "0", "recid": "3406", "relation": {}, "relation_version_is_last": true, "title": ["ノービーの資本維持キャッシュ・フロー表"], "weko_shared_id": -1}
ノービーの資本維持キャッシュ・フロー表
https://bunkyo.repo.nii.ac.jp/records/3406
https://bunkyo.repo.nii.ac.jp/records/3406395fcd7b-c06d-4e64-be60-8a7e1276fdbf
名前 / ファイル | ライセンス | アクション |
---|---|---|
BKSJ140006.pdf (1.1 MB)
|
|
Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
---|---|---|---|---|---|---|
公開日 | 2012-01-17 | |||||
タイトル | ||||||
タイトル | ノービーの資本維持キャッシュ・フロー表 | |||||
タイトル | ||||||
タイトル | Capital Maintenance-Cash-Flow Table by W.C.Norby | |||||
言語 | ||||||
言語 | jpn | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
著者 |
壹岐, 芳弘
× 壹岐, 芳弘 |
|||||
著者 | ||||||
Iki, Yoshihiro | ||||||
所属機関 | ||||||
文教大学情報学部 | ||||||
所属機関 | ||||||
Bunkyo University Faculty of Information and Communications | ||||||
内容記述 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | As replacement costs of assets rise, enterprises require more cash to finance the replacement of the assets. Such effects of rising prises have been usually taken into account in discussion on income determination, i. e. measurement of distributable income after maintaining physical capital (operating capability) of the enterprise. Therefore the related financial statements have consisted of an income statement and a balance sheet. On the other hand, it has seldom been argued how the impact of rising prises on cash flow should be disclosed in a funds statement. As a rare exception, however, W.C. Norby suggests a funds statement adjusted for rising prices, i.e. "Capital Maintenance- Cash-Flow Table". He proposes the "Capital Maintenance-Cash-Flow Table" to show how cash flow is reallocated between physical capital maintenance, dividends, and reinvestment for growth. In this paper, I will examine the "Capital Maintenance-Cash-Flow Table" by Norby and consider how the information concerning physical capital maintenance could be disclosed in a funds statement. | |||||
書誌情報 |
情報研究 en : Information and Communication Studies 巻 14, p. 49-63, 発行日 1993-01-01 |
|||||
ISSN | ||||||
収録物識別子 | 03893367 | |||||
著者版フラグ | ||||||
出版タイプ | VoR | |||||
フォーマット | ||||||
内容記述タイプ | Other | |||||
内容記述 | application/pdf | |||||
本文言語 | ||||||
日本語 | ||||||
ID | ||||||
BKSJ140006 | ||||||
作成日 | ||||||
日付 | 2012-01-17 |