{"created":"2023-09-01T04:35:44.192908+00:00","id":2000005,"links":{},"metadata":{"_buckets":{"deposit":"afd7d2be-3e50-419c-bf6d-a0d124258cdf"},"_deposit":{"created_by":8,"id":"2000005","owners":[8],"pid":{"revision_id":0,"type":"depid","value":"2000005"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:02000005","sets":["255"]},"author_link":[],"control_number":"2000005","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2023-07-21","bibliographicIssueDateType":"Issued"},"bibliographicVolumeNumber":"387","bibliographic_titles":[{"bibliographic_title":"経済研究所 Discussion Paper","bibliographic_titleLang":"ja"},{"bibliographic_title":"IERCU Discussion Paper","bibliographic_titleLang":"en"}]}]},"item_10002_description_19":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"GDP統計の国際基準である国民経済計算体系（System of National Accounts、以下SNA）は、版を重ねるにつれ、資本化する＝生産資産として取り扱う無形資産を拡げてきた。すなわち、1968年に策定されたSNAでは、生産資産を有形のものに限定していたが、1993年の改定以降、ソフトウェア・データベース、娯楽・芸術作品の原本、研究開発費が生産資産の境界内に入った。次期の改定では、マーケティング費用およびデータが、生産資産境界の中に入る可能性が高い。人的資本の取り扱いも研究課題として議論され始めており、資本化の対象は、今後、さらに拡がって行く可能性がある。これは、従来の生産設備等の有形固定資産に加え、情報化・革新的資産のほか経済的競争力を生み出す様々な知識資本の蓄積が、経済成長の原動力となるからである。また、グローバルバリューチェーンや多国籍企業の分析においても、企業が知識資本を活用し、より付加価値の高い分野に移行することが指摘されている。","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"中央大学経済研究所","subitem_publisher_language":"ja"}]},"item_10002_rights_15":{"attribute_name":"権利","attribute_value_mlt":[{"subitem_rights":"この資料の著作権は、資料の著作者または学校法人中央大学に帰属します。著作権法が定める私的利用・引用を超える使用を希望される場合には、掲載誌発行部局へお問い合わせください。","subitem_rights_language":"ja"}]},"item_10002_version_type_20":{"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":"萩野,覚","creatorNameLang":"ja"},{"creatorName":"ハギノ,サトル"},{"creatorName":"HAGINO,Satoru"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateValue":"2023-08-23"}],"fileDate":[{"fileDateType":"Issued"}],"filename":"dp.387.pdf","mimetype":"application/pdf","url":{"url":"https://chuo-u.repo.nii.ac.jp/record/2000005/files/dp.387.pdf"},"version_id":"01c5d3be-7ca4-48d0-afa9-cd19ff4d4834"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"SNA","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"知識資本","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"ソフトウェア","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"データベース","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"データ","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"研究開発費","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"マーケティング費用","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"人的資本","subitem_subject_language":"ja","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":"知識資本と資産境界","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"知識資本と資産境界","subitem_title_language":"ja"}]},"item_type_id":"10002","owner":"8","path":["255"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2023-09-01"},"publish_date":"2023-09-01","publish_status":"0","recid":"2000005","relation_version_is_last":true,"title":["知識資本と資産境界"],"weko_creator_id":"8","weko_shared_id":-1},"updated":"2023-09-13T06:09:40.938994+00:00"}