{"created":"2023-06-20T13:51:33.047710+00:00","id":757,"links":{},"metadata":{"_buckets":{"deposit":"bd3d3d77-04ed-4629-89bd-edd427a1b05b"},"_deposit":{"created_by":3,"id":"757","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"757"},"status":"published"},"_oai":{"id":"oai:shotoku.repo.nii.ac.jp:00000757","sets":["1:82:110"]},"author_link":["1233","1234"],"item_3_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"1997-03-31","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"120","bibliographicPageStart":"105","bibliographicVolumeNumber":"28","bibliographic_titles":[{"bibliographic_title":"聖徳学園女子短期大学紀要"},{"bibliographic_title":"Bulletin of the Shotoku Gakuen Women's Junior College","bibliographic_titleLang":"en"}]}]},"item_3_description_11":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"In this paper we describe and evaluate the Income method of valuation as used by appraisers. This method is commonly used in valuation of real estate. It also is used to calculate the value of an entire business, as distinct from its component parts. The income method represents a capitalization of expected earnings over the economic life of the property. This paper discusses various problems concerned with the determination of expected earnings and selection of an appropriate capitalization rate. It is concluded that although this method of valuation is widely used for certain types of assets and for a business as a whole, it is to a considerable extent dependent upon the professional judgement and competence of the appraiser. Variations in calculated values can occur for a wide variety of reasons, including inaccurate estimates of physical resources, incorrect cost and price prediction and differences in capitalization methods and rates used. Yet evidence also is presented to indicate that there are significant understatements in the value of certain assets. Based on the assumption that these values constitute useful information to external report users, this model recommends that management report these values as supplementary information when they differmaterially from book values."}]},"item_3_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN00115881"}]},"item_3_source_id_19":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"03875067"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"武田, 嘉孝"},{"creatorName":"タケダ, ヨシタカ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"Takeda, Yoshitaka","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2017-03-17"}],"displaytype":"detail","filename":"KJ00000110441.pdf","filesize":[{"value":"1.2 MB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"KJ00000110441.pdf","url":"https://shotoku.repo.nii.ac.jp/record/757/files/KJ00000110441.pdf"},"version_id":"8458aa35-5d05-4201-8472-7d2454a047e2"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"The discounted income method","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"The capitalization rate","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Methods of capitalization","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"}]},"item_title":"利益評価法","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"利益評価法"},{"subitem_title":"The Income Method of Valuation","subitem_title_language":"en"}]},"item_type_id":"3","owner":"3","path":["110"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-03-17"},"publish_date":"2017-03-17","publish_status":"0","recid":"757","relation_version_is_last":true,"title":["利益評価法"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-20T14:40:27.172787+00:00"}