{"created":"2023-07-25T10:32:35.473562+00:00","id":6613,"links":{},"metadata":{"_buckets":{"deposit":"77d58c8a-ea2e-4d9d-b95b-6eeb0102f284"},"_deposit":{"created_by":1,"id":"6613","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"6613"},"status":"published"},"_oai":{"id":"oai:senshu-u.repo.nii.ac.jp:00006613","sets":["27:32:706:707:714"]},"author_link":["46"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2014-12-20","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"22","bibliographicPageStart":"13","bibliographicVolumeNumber":"4","bibliographic_titles":[{"bibliographic_title":"専修マネジメント・ジャーナル"},{"bibliographic_title":"Senshu Management Journal","bibliographic_titleLang":"en"}]}]},"item_10002_creator_2":{"attribute_name":"作成者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"櫻井, 通晴"}],"nameIdentifiers":[{},{}]}]},"item_10002_description_25":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"本稿の目的は, インタンジブルズと知的資産, およびコーポレート・レピュテーションの関係性を明らかにすることにある。欧州では通説となっているMERITUMでは, インタンジブルズを知的資産と同一視する。他方, 米国ではインタンジブルズを知的財産, 知的資産, その他の知的資本に区分するブルッキングス研究所の見解が通説となっている。本稿では, フォンブランの見解に依拠して, インタンジブルズをもって知的資産とレピュテーション関連資産と解すべきであるとする論理を展開している。","subitem_description_type":"Other"},{"subitem_description":"The purpose of this paper is to disclose the relationship among intangibles, intellectual assets and corporate reputation. MERITUM identifies intangibles as intellectual assets. On the other hand, Brookings Institution divides intangibles into intellectual properties,  intellectual assets and other intellectual capital. This paper proposes that intangibles should be divided into intellectual assets and reputation-related assets.","subitem_description_type":"Other"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.34360/00006607","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_26":{"attribute_name":"公開者","attribute_value_mlt":[{"subitem_publisher":"専修大学経営研究所"}]},"item_10002_source_id_28":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"2186-9251","subitem_source_identifier_type":"ISSN"}]},"item_10002_source_id_29":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA12562863","subitem_source_identifier_type":"NCID"}]},"item_10002_title_1":{"attribute_name":"別言語のタイトル(英)","attribute_value_mlt":[{"subitem_title":"Are Intangibles the Same Meaning as Intellectual Assets? If not, What are the Differences?"}]},"item_10002_version_type_20":{"attribute_name":"出版タイプ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_be7fb7dd8ff6fe43","subitem_version_type":"NA"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2015-02-12"}],"displaytype":"detail","filename":"3043_0042_04.pdf","filesize":[{"value":"971.8 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"3043_0042_04.pdf","url":"https://senshu-u.repo.nii.ac.jp/record/6613/files/3043_0042_04.pdf"},"version_id":"7f36bf5b-05dd-4007-83e3-1245d1b33f03"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"インタンジブルズ","subitem_subject_scheme":"Other"},{"subitem_subject":"知的資産","subitem_subject_scheme":"Other"},{"subitem_subject":"管理会計","subitem_subject_scheme":"Other"},{"subitem_subject":"コーポレート・レピュテーション","subitem_subject_scheme":"Other"},{"subitem_subject":"ブランド","subitem_subject_scheme":"Other"},{"subitem_subject":"Michiharu","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Sakurai","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"intangibles","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"intellectual assets","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"management accounting","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"corporate reputation","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"brand","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":"インタンジブルズは知的資産と同義か,  違うとすれば何が違うのか","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"インタンジブルズは知的資産と同義か,  違うとすれば何が違うのか"}]},"item_type_id":"10002","owner":"1","path":["714"],"pubdate":{"attribute_name":"公開日","attribute_value":"2015-02-12"},"publish_date":"2015-02-12","publish_status":"0","recid":"6613","relation_version_is_last":true,"title":["インタンジブルズは知的資産と同義か,  違うとすれば何が違うのか"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-07-25T12:55:46.148932+00:00"}