{"created":"2023-05-15T13:48:42.968350+00:00","id":8769,"links":{},"metadata":{"_buckets":{"deposit":"14baf693-3500-4921-bdd3-71aabf362e83"},"_deposit":{"created_by":1,"id":"8769","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"8769"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00008769","sets":["243:495"]},"author_link":["38842","29780"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017-10-10","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"128","bibliographicPageStart":"111","bibliographicVolumeNumber":"49","bibliographic_titles":[{"bibliographic_title":"中央大学経済研究所年報"}]}]},"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":"　中山間地域において，豊富な森林資源を活用する林業・木材産業・木質系バイオマス事業は競争優位があり，その振興は地方創生・地域活性化に直結する。これらの産業の集積を，本稿は地域的サプライチェーン及び産業クラスター（SC・クラスター）として捉え，SC・クラスター全体及び事業者・組織の経営改善を図るためのツールとしてメソ会計を提案する。具体的には，丸山（2014; 2016）において，紫波町の木質系バイオマス事業を対象として提案したメソ会計のモデルを，林業・木材産業を動脈，木質系バイオマス事業を静脈として考えるよう拡張する。岩手県遠野市の遠野地域木材総合供給モデル基地（遠野木工団地）を事例として，森林理想郷の構想のもとに公と民が協同するためのソフトウェアの枠組みと，林野庁のモデル事業として建設された産業団地・工場設備というハードウェアの枠組みの関係を整理して，動脈・静脈を含む総合的なメソ会計のモデル化の可能性を検討した。","subitem_description_type":"Abstract"}]},"item_10002_full_name_32":{"attribute_name":"著者別名(英)","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"29780","nameIdentifierScheme":"WEKO"}],"names":[{"name":"MARUYAMA, Yoshihisa","nameLang":"en"}]}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"中央大学経済研究所"}]},"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。"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0285-9718","subitem_source_identifier_type":"ISSN"}]},"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":"丸山, 佳久"},{"creatorName":"マルヤマ, ヨシヒサ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"38842","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":"2019-04-25"}],"displaytype":"detail","filename":"0285_9718~49~111-128.pdf","filesize":[{"value":"1.1 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"本文を見る","url":"https://chuo-u.repo.nii.ac.jp/record/8769/files/0285_9718~49~111-128.pdf"},"version_id":"ca38eadc-a6ea-4283-9b95-f4842e913ef2"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"メソ会計","subitem_subject_scheme":"Other"},{"subitem_subject":"環境会計","subitem_subject_scheme":"Other"},{"subitem_subject":"地域的サプライチェーン","subitem_subject_scheme":"Other"},{"subitem_subject":"産業クラスター","subitem_subject_scheme":"Other"},{"subitem_subject":"遠野地域木材総合供給モデル基地","subitem_subject_scheme":"Other"},{"subitem_subject":"遠野木工団地","subitem_subject_scheme":"Other"},{"subitem_subject":"遠野市","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":"遠野地域木材総合供給モデル基地を事例としたメソ会計の検討 ――林業・木材産業を動脈産業，木質系バイオマス事業を静脈産業と考えて――","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"遠野地域木材総合供給モデル基地を事例としたメソ会計の検討 ――林業・木材産業を動脈産業，木質系バイオマス事業を静脈産業と考えて――"}]},"item_type_id":"10002","owner":"1","path":["495"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-11-20"},"publish_date":"2017-11-20","publish_status":"0","recid":"8769","relation_version_is_last":true,"title":["遠野地域木材総合供給モデル基地を事例としたメソ会計の検討 ――林業・木材産業を動脈産業，木質系バイオマス事業を静脈産業と考えて――"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T17:48:30.892858+00:00"}