{"created":"2025-03-01T10:13:01.180359+00:00","id":2026824,"links":{},"metadata":{"_buckets":{"deposit":"6ba8860b-ffd2-44a7-bc8a-4e60e371bdc6"},"_deposit":{"created_by":41,"id":"2026824","owner":"41","owners":[41],"pid":{"revision_id":0,"type":"depid","value":"2026824"},"status":"published"},"_oai":{"id":"oai:hiroshima.repo.nii.ac.jp:02026824","sets":["1727147343679:1730443970747:1730443984873"]},"author_link":[],"item_1617186331708":{"attribute_name":"Title","attribute_value_mlt":[{"subitem_title":"リゾート業を経営する第三セクター法人の企業価値分析 : 事業継続のための新たな指標の提示 <研究ノート>","subitem_title_language":"ja"},{"subitem_title":"Cash Flow Information and Enterprise Value for Quasi-Government Corporations in the Resort Industry","subitem_title_language":"en"}]},"item_1617186419668":{"attribute_name":"Creator","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"阪田, 正大","creatorNameLang":"ja"},{"creatorName":"Sakata, Masahiro","creatorNameLang":"en"}],"familyNames":[{"familyName":"阪田","familyNameLang":"ja"},{"familyName":"Sakata","familyNameLang":"en"}],"givenNames":[{"givenName":"正大","givenNameLang":"ja"},{"givenName":"Masahiro","givenNameLang":"en"}]}]},"item_1617186476635":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_1617186609386":{"attribute_name":"Subject","attribute_value_mlt":[{"subitem_subject":"第三セクター","subitem_subject_scheme":"Other"},{"subitem_subject":"倒産","subitem_subject_scheme":"Other"},{"subitem_subject":"財務分析","subitem_subject_scheme":"Other"},{"subitem_subject":"キャッシュ・フロー","subitem_subject_scheme":"Other"},{"subitem_subject":"企業価値","subitem_subject_scheme":"Other"},{"subitem_subject":"330","subitem_subject_scheme":"NDC"}]},"item_1617186626617":{"attribute_name":"Description","attribute_value_mlt":[{"subitem_description":"現在,地方公共団体が出資している第三セクター法人の倒産が増加している。本稿では,フェニックスリゾートの事例を中心に,リゾート業を経営する第三セクター法人について,間接法によるキャッシュ・フロー計算書を作成し,企業価値を計算した。その結果,分析対象の第三セクター法人では,企業価値が減少するとともに当期未処理損失も増加する傾向があることがわかった。このことから,第三セクター法人の事業を継続するかどうかを判断するためには,企業価値をもとにする方法が有効であり,設立時からの当期未処理損失の累計額が企業価値を下回れば,倒産処理をするべきであることを論じる。","subitem_description_language":"ja"}]},"item_1617186643794":{"attribute_name":"Publisher","attribute_value_mlt":[{"subitem_publisher":"広島大学マネジメント学会"},{"subitem_publisher":"国立情報学研究所"}]},"item_1617186702042":{"attribute_name":"Language","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_1617186819068":{"attribute_name":"identifier_registration","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.15027/18042","subitem_identifier_reg_type":"JaLC"}]},"item_1617186920753":{"attribute_name":"Source Identifier","attribute_value_mlt":[{"subitem_source_identifier":"1346-4086","subitem_source_identifier_type":"ISSN"},{"subitem_source_identifier":"AA11658355","subitem_source_identifier_type":"NCID"}]},"item_1617187024783":{"attribute_name":"開始ページ","attribute_value_mlt":[{"subitem_start_page":"113"}]},"item_1617187056579":{"attribute_name":"bibliographic_information","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2005-03-19","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"5","bibliographicPageEnd":"119","bibliographicPageStart":"113","bibliographic_titles":[{"bibliographic_title":"広島大学マネジメント研究"},{"bibliographic_title":"Hiroshima University Management Review"}]}]},"item_1617258105262":{"attribute_name":"item_1617258105262","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_1617265215918":{"attribute_name":"出版タイプ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_1617605131499":{"attribute_name":"File","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2023-03-18"}],"displaytype":"simple","filename":"KJ00004290882.pdf","filesize":[{"value":"605.9 KB"}],"mimetype":"application/pdf","url":{"objectType":"fulltext","url":"https://hiroshima.repo.nii.ac.jp/record/2026824/files/KJ00004290882.pdf"},"version_id":"f909dfe9-cbf0-4a9e-bb63-58282b8ad04c"}]},"item_1732771732025":{"attribute_name":"旧ID","attribute_value":"18042"},"item_title":"リゾート業を経営する第三セクター法人の企業価値分析 : 事業継続のための新たな指標の提示 <研究ノート>","item_type_id":"40003","owner":"41","path":["1730443984873"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2023-03-18"},"publish_date":"2023-03-18","publish_status":"0","recid":"2026824","relation_version_is_last":true,"title":["リゾート業を経営する第三セクター法人の企業価値分析 : 事業継続のための新たな指標の提示 <研究ノート>"],"weko_creator_id":"41","weko_shared_id":-1},"updated":"2025-03-01T10:13:14.094375+00:00"}