{"@context":{"owl":"http://www.w3.org/2002/07/owl#","bibo":"http://purl.org/ontology/bibo/","foaf":"http://xmlns.com/foaf/0.1/","rdfs":"http://www.w3.org/2000/01/rdf-schema#","prism":"http://prismstandard.org/namespaces/basic/2.0/","cinii":"http://ci.nii.ac.jp/ns/1.0/","dc":"http://purl.org/dc/elements/1.1/","dcterms":"http://purl.org/dc/terms/"},"@id":"https://ci.nii.ac.jp/ncid/BN08154615.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BN08154615#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BN08154615.json"},"dc:title":[{"@value":"企業利潤論"},{"@value":"キギョウ リジュンロン","@language":"ja-hrkt"}],"dcterms:alternative":["企業利潤論 : 岡部利良教授還暦記念論文集"],"dc:creator":"岡部教授還暦記念論文集刊行委員会編","dc:publisher":[{"@value":"ミネルヴァ 書房"}],"dcterms:extent":"iv, 289p","cinii:size":"22cm","dc:language":"jpn","dc:date":"1968","cinii:ncid":"BN08154615","cinii:ownerCount":"9","foaf:maker":[{"@id":"https://ci.nii.ac.jp/author/DA05448046#entity","@type":"foaf:Person","foaf:name":[{"@value":"岡部, 利良 "},{"@value":"オカベ, トシヨシ","@language":"ja-hrkt"}]}],"bibo:owner":[{"@id":"https://ci.nii.ac.jp/library/FA002611","@type":"foaf:Organization","foaf:name":"京都大学 附属図書館","rdfs:seeAlso":{"@id":"https://kuline.kulib.kyoto-u.ac.jp/opac/opac_openurl/?ncid=BN08154615"}},{"@id":"https://ci.nii.ac.jp/library/FA002666","@type":"foaf:Organization","foaf:name":"京都大学 経済学部 図書室","rdfs:seeAlso":{"@id":"https://kuline.kulib.kyoto-u.ac.jp/opac/opac_openurl/?ncid=BN08154615"}},{"@id":"https://ci.nii.ac.jp/library/FA003410","@type":"foaf:Organization","foaf:name":"高知大学 学術情報基盤図書館 中央館","rdfs:seeAlso":{"@id":"https://opac.kochi-u.ac.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BN08154615"}},{"@id":"https://ci.nii.ac.jp/library/FA004311","@type":"foaf:Organization","foaf:name":"北海学園大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.hgu.jp/gate?module=search&path=search&method=search&searchForm.library=true&searchForm.orderNumber=BN08154615"}},{"@id":"https://ci.nii.ac.jp/library/FA006678","@type":"foaf:Organization","foaf:name":"明治大学 図書館","rdfs:seeAlso":{"@id":"https://opac2018.lib.meiji.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BN08154615"}},{"@id":"https://ci.nii.ac.jp/library/FA007965","@type":"foaf:Organization","foaf:name":"関西大学 図書館","rdfs:seeAlso":{"@id":"https://www.lib.kansai-u.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BN08154615"}},{"@id":"https://ci.nii.ac.jp/library/FA009097","@type":"foaf:Organization","foaf:name":"別府大学 附属図書館"},{"@id":"https://ci.nii.ac.jp/library/FA012852","@type":"foaf:Organization","foaf:name":"四日市大学 情報センター","rdfs:seeAlso":{"@id":"http://www3.yokkaichi-u.ac.jp/jhkweb_JPN/service/ncid_search.asp?ncid=BN08154615"}},{"@id":"https://ci.nii.ac.jp/library/FA012670","@type":"foaf:Organization","foaf:name":"石巻専修大学 図書館","rdfs:seeAlso":{"@id":"https://opac.lib.senshu-u.ac.jp/iwjs0008isu/ctlsrh.do?ncid=BN08154615"}}],"prism:publicationDate":["1968"],"cinii:note":["内容:経済的利益論(岡本愛次). 公表利益論-「公表利益」制度存立の合法則性(宮上一男). 留保利潤論(馬場克三). 保守主義利潤論-ペイトンの減価償却観を中心として(菅原秀人). 引当利潤論(河合信雄). インフレーション利潤論(木村和三郎). 債務者利潤論(高寺貞男). 架空利益論-実態維持会計論の吟味(中居文治). 再評価積立金とインフレ利得(酒井文雄). 創業利潤論(内川菊義). 贈与(受贈)利潤論(野村秀和). 結合利潤論(中村萬次). 利益計算と原価会計(西村明). 社会主義利潤論(松尾憲橘). 資本金論(津守常弘). 批判会計学の方法小論-岡部教授の所論の批判的コメント(浅羽二郎). 岡部理論の根本問題-「建設的提言」の理論的基礎の吟味(君塚芳郎・角瀬保雄・篠原三郎). 残余利潤としての企業利益論-費用の考察を中心として(岡部利良). 岡部利良略歴・岡部利良教授著作目録"]}]}