[{"@context":"http:\/\/schema.org\/","@type":"BlogPosting","@id":"https:\/\/wiki.edu.vn\/all2jp\/wiki47\/archives\/6935#BlogPosting","mainEntityOfPage":"https:\/\/wiki.edu.vn\/all2jp\/wiki47\/archives\/6935","headline":"\u5b89\u5168 – \u30a6\u30a3\u30ad\u30da\u30c7\u30a3\u30a2\u3001\u7121\u6599\u200b\u200b\u767e\u79d1\u4e8b\u5178","name":"\u5b89\u5168 – \u30a6\u30a3\u30ad\u30da\u30c7\u30a3\u30a2\u3001\u7121\u6599\u200b\u200b\u767e\u79d1\u4e8b\u5178","description":"before-content-x4 \u30a4\u30e9\u30af\u3068\u30b7\u30ea\u30a2\u306e\u6226\u4e89\u3068\u5b89\u5168\u306e\u6b20\u5982\u304b\u3089\u9003\u3052\u308b\u96e3\u6c11\u306f\u30012015\u5e74\u306b\u30ec\u30b9\u30dc\u30b9\u5cf6\u306b\u6765\u307e\u3059 \u5b89\u5168 – \u5f7c\u306e\u884c\u52d5\u306e\u81ea\u4fe1\u3068\u4fdd\u8a3c\u3001\u305d\u3057\u3066\u6539\u5584\u3059\u308b\u6a5f\u4f1a\u3092\u4e0e\u3048\u308b\u72b6\u614b [\u521d\u3081] \u3002 after-content-x4 \u6b21\u306e\u7a2e\u985e\u306e\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u304c\u969b\u7acb\u3063\u3066\u3044\u307e\u3059\u3002 \u30b0\u30ed\u30fc\u30d0\u30eb\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u3001\u56fd\u969b\u5b89\u5168\u4fdd\u969c\u3001\u5730\u57df\u5b89\u5168\u4fdd\u969c\u3001\u56fd\u5bb6\u5b89\u5168\u4fdd\u969c\u304c\u542b\u307e\u308c\u308b\u5730\u57df\u306e\u305f\u3081\u3002 \u5dde\u306e\u5730\u57df\u306b\u5bfe\u3059\u308b\u614b\u5ea6\u306e\u305f\u3081 – \u5916\u90e8\u306e\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u3068\u5185\u90e8\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u3002 \u751f\u614b\u5b66\u7684\u3001\u7d4c\u6e08\u7684\u3001\u30a8\u30cd\u30eb\u30ae\u30fc\u3001\u7269\u7406\u7684\u3001IT\uff08\u30b5\u30a4\u30d0\u30cd\u30c6\u30a3\u30c3\u30af\u3001ICT\uff09\u3001\u6587\u5316\u7684\u3001\u8ecd\u4e8b\u7684\u3001\u653f\u6cbb\u7684\u3001\u793e\u4f1a\u4fdd\u969c\u3001\u793e\u4f1a\u7684\u3001\u793e\u4f1a\u7684\u3001\u793e\u4f1a\u4fdd\u969c – \u767a\u751f\u3059\u308b\u5206\u91ce\u306e\u305f\u3081\u306b [2] \u304a\u3088\u3073\u8b58\u5225 [3] \u3002","datePublished":"2019-09-01","dateModified":"2019-09-01","author":{"@type":"Person","@id":"https:\/\/wiki.edu.vn\/all2jp\/wiki47\/archives\/author\/lordneo#Person","name":"lordneo","url":"https:\/\/wiki.edu.vn\/all2jp\/wiki47\/archives\/author\/lordneo","image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/44a4cee54c4c053e967fe3e7d054edd4?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/44a4cee54c4c053e967fe3e7d054edd4?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"Enzyklop\u00e4die","logo":{"@type":"ImageObject","@id":"https:\/\/wiki.edu.vn\/wiki4\/wp-content\/uploads\/2023\/08\/download.jpg","url":"https:\/\/wiki.edu.vn\/wiki4\/wp-content\/uploads\/2023\/08\/download.jpg","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/upload.wikimedia.org\/wikipedia\/commons\/thumb\/5\/52\/20151030_Syrians_and_Iraq_refugees_arrive_at_Skala_Sykamias_Lesvos_Greece_2.jpg\/220px-20151030_Syrians_and_Iraq_refugees_arrive_at_Skala_Sykamias_Lesvos_Greece_2.jpg","url":"https:\/\/upload.wikimedia.org\/wikipedia\/commons\/thumb\/5\/52\/20151030_Syrians_and_Iraq_refugees_arrive_at_Skala_Sykamias_Lesvos_Greece_2.jpg\/220px-20151030_Syrians_and_Iraq_refugees_arrive_at_Skala_Sykamias_Lesvos_Greece_2.jpg","height":"147","width":"220"},"url":"https:\/\/wiki.edu.vn\/all2jp\/wiki47\/archives\/6935","wordCount":668,"articleBody":"     (adsbygoogle = window.adsbygoogle || []).push({});before-content-x4 \u30a4\u30e9\u30af\u3068\u30b7\u30ea\u30a2\u306e\u6226\u4e89\u3068\u5b89\u5168\u306e\u6b20\u5982\u304b\u3089\u9003\u3052\u308b\u96e3\u6c11\u306f\u30012015\u5e74\u306b\u30ec\u30b9\u30dc\u30b9\u5cf6\u306b\u6765\u307e\u3059 \u5b89\u5168  – \u5f7c\u306e\u884c\u52d5\u306e\u81ea\u4fe1\u3068\u4fdd\u8a3c\u3001\u305d\u3057\u3066\u6539\u5584\u3059\u308b\u6a5f\u4f1a\u3092\u4e0e\u3048\u308b\u72b6\u614b [\u521d\u3081] \u3002        (adsbygoogle = window.adsbygoogle || []).push({});after-content-x4\u6b21\u306e\u7a2e\u985e\u306e\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u304c\u969b\u7acb\u3063\u3066\u3044\u307e\u3059\u3002 \u30b0\u30ed\u30fc\u30d0\u30eb\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u3001\u56fd\u969b\u5b89\u5168\u4fdd\u969c\u3001\u5730\u57df\u5b89\u5168\u4fdd\u969c\u3001\u56fd\u5bb6\u5b89\u5168\u4fdd\u969c\u304c\u542b\u307e\u308c\u308b\u5730\u57df\u306e\u305f\u3081\u3002 \u5dde\u306e\u5730\u57df\u306b\u5bfe\u3059\u308b\u614b\u5ea6\u306e\u305f\u3081 – \u5916\u90e8\u306e\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u3068\u5185\u90e8\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u3002 \u751f\u614b\u5b66\u7684\u3001\u7d4c\u6e08\u7684\u3001\u30a8\u30cd\u30eb\u30ae\u30fc\u3001\u7269\u7406\u7684\u3001IT\uff08\u30b5\u30a4\u30d0\u30cd\u30c6\u30a3\u30c3\u30af\u3001ICT\uff09\u3001\u6587\u5316\u7684\u3001\u8ecd\u4e8b\u7684\u3001\u653f\u6cbb\u7684\u3001\u793e\u4f1a\u4fdd\u969c\u3001\u793e\u4f1a\u7684\u3001\u793e\u4f1a\u7684\u3001\u793e\u4f1a\u4fdd\u969c – \u767a\u751f\u3059\u308b\u5206\u91ce\u306e\u305f\u3081\u306b [2] \u304a\u3088\u3073\u8b58\u5225 [3] \u3002 \u56fd\u5bb6\u5b89\u5168\u4fdd\u969c\u306e\u6982\u5ff5\u306f\u4f55\u4e16\u7d00\u306b\u3082\u308f\u305f\u3063\u3066\u9032\u5316\u3057\u3066\u304a\u308a\u300120\u4e16\u7d00\u306e\u904e\u53bb\u6570\u5341\u5e74\u3067\u91cd\u8981\u6027\u306f\u7279\u306b\u8fc5\u901f\u306b\u5909\u5316\u3057\u307e\u3057\u305f\u3002 20\u4e16\u7d00\u306e80\u5e74\u4ee3\u306890\u5e74\u4ee3\u306e\u5909\u308f\u308a\u76ee\u3068\u8105\u5a01\u306e\u95a2\u9023\u3059\u308b\u8a8d\u8b58\u306b\u304a\u3051\u308b\u56fd\u969b\u74b0\u5883\u306e\u5909\u5316\u3092\u8003\u616e\u3057\u3066\u3001\u307e\u3059\u307e\u3059\u591a\u304f\u306e\u91cd\u8981\u6027\u304c\u975e\u8ecd\u4e8b\u5b89\u5168\u4fdd\u969c\u306b\u57f7\u7740\u3057\u59cb\u3081\u307e\u3057\u305f\u3002\u751f\u614b\u5b66\u7684\u3001\u7d4c\u6e08\u7684\u3001\u30a8\u30cd\u30eb\u30ae\u30fc\u3001\u60c5\u5831\u3001\u793e\u4f1a\u7684\u3001\u305d\u3057\u3066\u4eba\u9053\u7684\u5b89\u5168\u4fdd\u969c\u306a\u3069\u3001\u4ed6\u306e\u591a\u304f\u306e\u4eba\u3005\u304c\u51fa\u73fe\u3057\u307e\u3057\u305f\u3002\u56fd\u5bb6\u3068\u305d\u306e\u793e\u4f1a\u306b\u5bfe\u3059\u308b\u8105\u5a01\u3068\u95a2\u4fc2\u304c\u3042\u308b\u3059\u3079\u3066\u306e\u3053\u3068\u3092\u7406\u89e3\u3059\u308b\u50be\u5411\u304c\u6982\u8aac\u3055\u308c\u307e\u3057\u305f\u3002        (adsbygoogle = window.adsbygoogle || []).push({});after-content-x4\u3053\u306e\u305f\u3081\u3001\u30ea\u30b5\u30fc\u30c9\u30b8\u30d0\u306e\u5408\u7406\u7684\u306a\u63d0\u6848\u306f [4] \u8fd1\u4ee3\u56fd\u306e\u5b89\u5168\u3092\u69cb\u6210\u3059\u308b\u4ee5\u4e0b\u306e\u57fa\u672c\u7684\u306a\u4fa1\u5024\u3092\u533a\u5225\u3059\u308b\u305f\u3081\u306b\uff1a \u72ec\u7acb\u3057\u305f\u653f\u6cbb\u5358\u4f4d\u3068\u3057\u3066\u306e\u56fd\u5bb6\u3001\u8457\u540d\u306a\u6c11\u65cf\u30b0\u30eb\u30fc\u30d7\u3068\u3057\u3066\u306e\u56fd\u5bb6\u3068\u3057\u3066\u306e\u751f\u5b58\u3001\u56fd\u6c11\u306e\u751f\u7269\u5b66\u7684\u7d4c\u9a13\u3002\u4eba\u53e3\u306e\u5b58\u5728\u3092\u8105\u304b\u3059\u72b6\u6cc1\u3067\u4fdd\u5b58\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u5404\u56fd\u304c\u7570\u306a\u308b\u4fa1\u5024\u3092\u6367\u3052\u308b\u6e96\u5099\u304c\u3067\u304d\u3066\u3044\u308b\u3053\u3068\u304c\u4e3b\u306a\u4fa1\u5024\u3067\u3059\u3002\u3053\u306e\u5024\u306f\u6700\u9ad8\u306e\u5834\u6240\u306b\u914d\u7f6e\u3055\u308c\u307e\u3059\u3002 \u53e3\u8a9e\u7684\u306a\u610f\u5473\u3067\u306f\u3001\u4e3b\u8981\u306a\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u76f8\u95a2\u3068\u898b\u306a\u3055\u308c\u3066\u3044\u308b\u9818\u571f\u306e\u5b8c\u5168\u6027\u3002 \u653f\u6cbb\u7684\u72ec\u7acb\uff08\u653f\u6cbb\u7684\u3001\u81ea\u5df1desert\u3001\u6240\u5c5e\u306e\u81ea\u7531\u306e\u610f\u5473\u3067\uff09\u3001\u3059\u306a\u308f\u3061\u4e3b\u6a29\u3002 \u751f\u6d3b\u6c34\u6e96\u3001\u793e\u4f1a\u7d4c\u6e08\u7684\u767a\u5c55\u306e\u30ec\u30d9\u30eb\u3001\u516c\u6c11\u6a29\u3068\u81ea\u7531\u306e\u7bc4\u56f2\u3001\u6587\u5316\u30b7\u30b9\u30c6\u30e0\u3001\u56fd\u5bb6\u30e9\u30a4\u30d5\u30b9\u30bf\u30a4\u30eb\u3001\u74b0\u5883\u306e\u72b6\u614b\u3001\u81ea\u5df1\u5b9f\u73fe\u3068\u767a\u5c55\u306e\u53ef\u80fd\u6027\u3068\u8996\u70b9\u306a\u3069\u306e\u4fa1\u5024\u3067\u69cb\u6210\u3055\u308c\u308b\u751f\u6d3b\u306e\u8cea\u3002 \u5b89\u5168\u6027\u8a8d\u8b58\uff08\u30c0\u30cb\u30a8\u30eb\u30fb\u30d5\u30ec\u30a4\u30a2\u306b\u3088\u308b [5] \uff09\uff09 [ \u7de8\u96c6 | \u30b3\u30fc\u30c9\u3092\u7de8\u96c6\u3057\u307e\u3059 ] \u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u306e\u6b20\u5982\u306e\u72b6\u614b – \u5b9f\u969b\u306e\u8105\u5a01\u304c\u9ad8\u304f\u3001\u3053\u306e\u8105\u5a01\u306e\u8a8d\u8b58\u304c\u6b63\u3057\u3044\u5834\u5408\u3002 \u308f\u305a\u304b\u306a\u8105\u5a01\u304c\u9ad8\u3044\u3068\u898b\u306a\u3055\u308c\u308b\u3068\u3001\u5f37\u8feb\u89b3\u5ff5\u304c\u767a\u751f\u3057\u307e\u3059\u3002 \u8aa4\u3063\u305f\u5b89\u5168\u6027\u306e\u72b6\u614b\u306f\u3001\u8105\u5a01\u304c\u6df1\u523b\u3067\u3042\u308a\u3001\u5c0f\u3055\u3044\u3068\u8a8d\u8b58\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u767a\u751f\u3057\u307e\u3059\u3002 \u5b89\u5168\u72b6\u614b\u306f\u3001\u5916\u90e8\u306e\u8105\u5a01\u304c\u53d6\u308b\u306b\u8db3\u3089\u306a\u3044\u3082\u306e\u3067\u3042\u308a\u3001\u305d\u306e\u8a8d\u8b58\u304c\u6b63\u3057\u3044\u5834\u5408\u306b\u767a\u751f\u3057\u307e\u3059 [6] \u3002 \u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u306e\u5206\u91ce\u306b\u304a\u3051\u308b\u793e\u4f1a\u306e\u30cb\u30fc\u30ba\uff08W.\u30ad\u30c8\u30e9\u30fc\u306b\u3088\u308b\uff09 [ \u7de8\u96c6 | \u30b3\u30fc\u30c9\u3092\u7de8\u96c6\u3057\u307e\u3059 ] \u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u3068\u516c\u958b\u306e\u5fc5\u8981\u6027 \u666e\u904d\u7684\u306a\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u306e\u5fc5\u8981\u6027 \u5065\u5eb7\u4fdd\u8b77\u3068\u885b\u751f\u7684\u304a\u3088\u3073\u75ab\u5b66\u7684\u5b89\u5168\u6027\u306e\u5fc5\u8981\u6027 \u74b0\u5883\u4fdd\u8b77\u3068\u5ec3\u68c4\u7269\u7ba1\u7406\u306e\u5fc5\u8981\u6027 \u6587\u5316\u7684\u6210\u679c\u3068\u56fd\u6c11\u7684\u30a2\u30a4\u30c7\u30f3\u30c6\u30a3\u30c6\u30a3\u3092\u4fdd\u8b77\u3059\u308b\u5fc5\u8981\u6027 \u7d4c\u6e08\u7684\u5b89\u5168\u306e\u5fc5\u8981\u6027 \u6559\u80b2\u3068\u80b2\u6210\u306e\u5fc5\u8981\u6027 \u56fd\u5bb6\u5b89\u5168\u4fdd\u969c\u306e\u5fc5\u8981\u6027 \u3053\u306e\u4e00\u9023\u306e\u5024\u306b\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u308b\u30dd\u30fc\u30e9\u30f3\u30c9\u306e\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u30dd\u30ea\u30b7\u30fc\u306e\u57fa\u672c\u7684\u306a\u76ee\u6a19\u304c\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002 \u4e3b\u6a29\u306e\u4fdd\u8b77\u3068\u9023\u90a6\u306e\u72ec\u7acb\u3002 \u56fd\u306e\u56fd\u5883\u306e\u4e0d\u53ef\u4fb5\u6027\u3068\u9818\u571f\u306e\u5b8c\u5168\u6027\u3092\u7dad\u6301\u3059\u308b\u3002 \u4eba\u6a29\u3068\u57fa\u672c\u7684\u81ea\u7531\u3001\u6c11\u4e3b\u7684\u79e9\u5e8f\u3092\u542b\u3080\u30dd\u30fc\u30e9\u30f3\u30c9\u5e02\u6c11\u306e\u5b89\u5168\u3092\u78ba\u4fdd\u3059\u308b\u3002 \u30dd\u30fc\u30e9\u30f3\u30c9\u306e\u6587\u660e\u3068\u7d4c\u6e08\u767a\u5c55\u306e\u305f\u3081\u306b\u90aa\u9b54\u3055\u308c\u306a\u3044\u6761\u4ef6\u3092\u751f\u307f\u51fa\u3057\u3001\u5e02\u6c11\u306e\u7e41\u6804\u306e\u5897\u52a0\u3002 \u56fd\u5bb6\u907a\u7523\u3068\u56fd\u6c11\u7684\u30a2\u30a4\u30c7\u30f3\u30c6\u30a3\u30c6\u30a3\u306e\u4fdd\u8b77 \u540c\u76df\u7fa9\u52d9\u306e\u5b9f\u65bd\u3001\u304a\u3088\u3073\u30dd\u30fc\u30e9\u30f3\u30c9\u56fd\u5bb6\u306e\u5229\u76ca\u306e\u64c1\u8b77\u3068\u4fc3\u9032\u3002 \u2191  \u56fd\u5bb6\u5b89\u5168\u4fdd\u969c\u6761\u4ef6\u306e\u8f9e\u66f8 \u3002\u30a2\u30ab\u30c7\u30df\u30fc\u56fd\u9632\u3001\u30ef\u30eb\u30b7\u30e3\u30ef2008\u3002p\u300214\u3002[\u30a2\u30af\u30bb\u30b92015-11-18]\u3002  \u2191  \u30b3\u30de\u30f3\u30c9\u304a\u3088\u3073\u7ba1\u7406\u5fc3\u7406\u5b66\u306e\u5206\u91ce\u306b\u304a\u3051\u308b\u7528\u8a9e\u306e\u8f9e\u66f8 \u3001\u30ef\u30eb\u30b7\u30e3\u30ef2000\u3001p\u300217\u3002  \u2191  \u30ec\u30df\u30ae\u30aa\u30b9\u30fb\u30ec\u30ef\u30f3\u30c9\u30d5\u30b9\u30ad\u30fc\u3002 \u7d4c\u6e08\u304a\u3088\u3073\u516c\u5b89\u30b7\u30b9\u30c6\u30e0\u306e\u30dd\u30fc\u30e9\u30f3\u30c9\u306ewytw\u00f3rniaPaperowSAP \u3002 \u300cCopernican Journal of Finance\uff06Accounting\u300d\u3002 2\uff082\uff09\u3002 s\u3002 99\u2013103\u3002   \u2191  R.zi\u0119ba\uff08\u7de8\uff09\uff1a \u51b7\u6226\u5f8c\u306e\u56fd\u969b\u7684\u306a\u5b89\u5168 \u3001\u30ef\u30eb\u30b7\u30e3\u30ef2008\u3002  \u2191  \u30c0\u30cb\u30a8\u30eb\u30fb\u30d5\u30ec\u30a4\u3001 \u4e16\u754c\u653f\u6cbb\u306e\u57fa\u672c\u7684\u306a\u8cea\u554f \u3001Stuttgart 1977\u3001s\u3002 17\u3002  \u2191  E.Ko\u0142odzi\u0144ski\u3001 \u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u7ba1\u7406\u306e\u7d39\u4ecb \u3001Olsztyn\u306eUWM\u30b9\u30af\u30ea\u30d7\u30c8\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u3002  RyszardZi\u0119ba\uff08ed\u3002\uff09\uff1a \u51b7\u6226\u5f8c\u306e\u56fd\u969b\u7684\u306a\u5b89\u5168 \u3001\u30ef\u30eb\u30b7\u30e3\u30ef2008\u3002 R. Jakubczak\u3001J\u3002Flis\uff1a 21\u4e16\u7d00\u306e\u56fd\u5bb6\u5b89\u5168\u4fdd\u969c \u3001\u30ef\u30eb\u30b7\u30e3\u30ef2006 \u30b3\u30de\u30f3\u30c9\u304a\u3088\u3073\u7ba1\u7406\u5fc3\u7406\u5b66\u306e\u5206\u91ce\u306b\u304a\u3051\u308b\u7528\u8a9e\u306e\u8f9e\u66f8 \u3001\u30ef\u30eb\u30b7\u30e3\u30ef2000\u3002       (adsbygoogle = window.adsbygoogle || []).push({});after-content-x4"},{"@context":"http:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"item":{"@id":"https:\/\/wiki.edu.vn\/all2jp\/wiki47\/#breadcrumbitem","name":"Enzyklop\u00e4die"}},{"@type":"ListItem","position":2,"item":{"@id":"https:\/\/wiki.edu.vn\/all2jp\/wiki47\/archives\/6935#breadcrumbitem","name":"\u5b89\u5168 – \u30a6\u30a3\u30ad\u30da\u30c7\u30a3\u30a2\u3001\u7121\u6599\u200b\u200b\u767e\u79d1\u4e8b\u5178"}}]}]