{"created":"2023-05-15T09:30:38.499487+00:00","id":1705,"links":{},"metadata":{"_buckets":{"deposit":"c0b9dd14-44e3-4bfd-8bef-6684b12ba8fe"},"_deposit":{"created_by":3,"id":"1705","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"1705"},"status":"published"},"_oai":{"id":"oai:icu.repo.nii.ac.jp:00001705","sets":["12:26:55:267"]},"author_link":["2942","2943","2944","2945"],"item_1_alternative_title_5":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_alternative_title":"Theoretische Grundlage der okologischen Buchhaltung : Rechnung der Umweltbelastungen durch die doppelte Okobilanzierung(Study Note 2,Japan Environmental Policy Priorities Index)"}]},"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2004-03-19","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"7","bibliographicPageEnd":"77","bibliographicPageStart":"60","bibliographic_titles":[{"bibliographic_title":"社会科学研究所モノグラフシリーズ "},{"bibliographic_title":"Social Science Research Institute monograph series","bibliographic_titleLang":"en"}]}]},"item_1_creator_7":{"attribute_name":"著者名よみ","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"ミヤザキ, ノブユキ"}],"nameIdentifiers":[{"nameIdentifier":"2942","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"アヅマ, ケンタロウ"}],"nameIdentifiers":[{"nameIdentifier":"2943","nameIdentifierScheme":"WEKO"}]}]},"item_1_creator_8":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Miyazaki, Nobuyuki","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"2944","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Azuma, Kentaro","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"2945","nameIdentifierScheme":"WEKO"}]}]},"item_1_description_1":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P(論文)","subitem_description_type":"Other"}]},"item_1_description_12":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"The studies of EcoBalance in the field of social science are not necessarily very successful up to today. The authors think that one of the main grounds for it would be the large gab, lying between the calculation of EcoBalance and that of business economics. The calculation of EcoBalance is so far based on the substantial flows, on the other hand that of business economics is executed with the concepts of revenue and expense, deviating from the substantial flows. There could be two approaches to overcome this situation. The first approach is to adjust accounting in business economics to the calculation of EcoBalance. The practice of EcoBalance with monetary impact assessment is a typical example of this approach. The second approach is to adjust the calculation of EcoBalance to accounting in business economics, namely to introduce the principle of double-entry bookkeeping in EcoBalance, which constitutes the theoretical basis of accounting in business economics. This approach is not yet explored in academic or in practical field. In this thesis, therefore, the second approach will be chosen and a calculation system of double-entry EcoBalance will be developed and summarised. The whole picture of the calculation system will be shown, basing on the example of a car manufacturing by using JEPIX, which enables to make different types of environmental impacts comparable. In the framework of double-entry EcoBalance the five different accounts shown below will play the fundamental roll. (1) \"Environmental Impacts (UB)\" represents the products or service, to which environmental impacts are attached, such as finished products or works in process. This account would correspond to the asset in accounting of business economics. (2) \"Unrealised Responsibility of the Environmental Impacts (UVdU)\" represents the responsibility related to the environmental impacts. The responsibility is recognised in accounting procedure but substantially not yet realised. This account would correspond to the liability, namely allowance in accounting of business economics. (3) \"Responsibility for the Environmental Impacts (VfU)\" represents the responsibility for the environmental impact which the company has produced. This account would correspond to the capital in accounting of business economics. (4) \"Establishment of Responsibility for the Environmental Impacts (EdVfU)\" represents the cause for the increase of the VfU. This account would correspond to the revenue in accounting of business economics. (5) \"Release of Responsibility for the Environmental Impacts\" represents the cause for the decrease of the VfU. This account would correspond to the expense in accounting of business economics. The important key to the development and execution of this system is the equivalent coefficients which enable the calculation of different types of environmental impacts in a single system and the authors believe that JEPIX will be playing the important roll for it. The basic ideas of this paper came from the problem consciousness and guestions of Kentaro Azuma about periopdical belonging and matching of environmental impacts, and they have fundamentally been developed thought the continuous discussions between Nobuyuki Miyazaki and Azuma. The theory in this paper was designed and wrote by miyazaki, and translated into German by Azuma. This paper was reprinted from the Journal of Social Science NO.51. March 2004.","subitem_description_type":"Other"}]},"item_1_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.34577/00001691","subitem_identifier_reg_type":"JaLC"}]},"item_1_source_id_13":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA11886451","subitem_source_identifier_type":"NCID"}]},"item_1_text_10":{"attribute_name":"著者所属(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"International Christian University"},{"subitem_text_language":"en","subitem_text_value":"Hitotsubashi University"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2004-01-01"}],"displaytype":"detail","filename":"KJ00005094532.pdf","filesize":[{"value":"969.5 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":" Theoretische Grundlage der okologischen Buchhaltung : Rechnung der Umweltbelastungen durch die doppelte Okobilanzierung(Study Note 2,Japan Environmental Policy Priorities Index) ","url":"https://icu.repo.nii.ac.jp/record/1705/files/KJ00005094532.pdf"},"version_id":"d4e0c2ed-6688-413d-8ffb-ab1ddbf0dd95"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"eng"}]},"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":"Theoretische Grundlage der okologischen Buchhaltung : Rechnung der Umweltbelastungen durch die doppelte Okobilanzierung(Study Note 2,Japan Environmental Policy Priorities Index)","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"Theoretische Grundlage der okologischen Buchhaltung : Rechnung der Umweltbelastungen durch die doppelte Okobilanzierung(Study Note 2,Japan Environmental Policy Priorities Index)","subitem_title_language":"en"}]},"item_type_id":"1","owner":"3","path":["267"],"pubdate":{"attribute_name":"公開日","attribute_value":"2004-01-01"},"publish_date":"2004-01-01","publish_status":"0","recid":"1705","relation_version_is_last":true,"title":["Theoretische Grundlage der okologischen Buchhaltung : Rechnung der Umweltbelastungen durch die doppelte Okobilanzierung(Study Note 2,Japan Environmental Policy Priorities Index)"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-05-15T10:00:04.791133+00:00"}