{"created":"2023-05-15T11:42:34.341479+00:00","id":2000,"links":{},"metadata":{"_buckets":{"deposit":"001e7415-f8b7-47e9-9507-ab5866de9dc5"},"_deposit":{"created_by":1,"id":"2000","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"2000"},"status":"published"},"_oai":{"id":"oai:kanagawa-u.repo.nii.ac.jp:00002000","sets":["74:79:108:150"]},"author_link":["3793","3792"],"item_3_alternative_title_20":{"attribute_name":"その他の言語のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Niigata Minamata Disease and Information Disclosure of Compensation"}]},"item_3_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-03-31","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"30","bibliographicPageStart":"17","bibliographicVolumeNumber":"43","bibliographic_titles":[{"bibliographic_title":"国際経営論集"}]}]},"item_3_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"昭和30年頃から同40年代にかけて新潟県中央部の阿賀野川流域において新潟水俣病と称\nされている有機水銀中毒が発生し多数の住民が犠牲になり、その累加は今日に至っている。\nこの症状は、石灰石を原料としてアセトアルデヒドを得る生産方法を採用していた大手化\n学工場が副産物のメチル水銀を排液と共に阿賀野川に排出し、阿賀野川の生態系を通じて\n魚介類等に蓄積させ、これを人が摂取したために生じた。症状は死亡者を出すほどの悲惨\nを極め、被害者は新潟地方裁判所に提訴し、勝訴した。最終的には和解が成立し、県の手\n厚い保護政策も行われている。\n新潟水俣病の研究は医学および工学の方面では広く行われてはいるが、社会科学では少\nない。ここでは、Physical Accounting Approachによって新潟水俣病を歴史的に検証し、か\nつ原因企業の有価証券報告書によって新潟水俣病の今日的意義を探り、①いかなる地域に\nおいていかなる災禍が発生していたか、②当該企業の外部報告機能が正確に維持されてい\nたか、③被害者に対する補償の支払いと開示はどのように行われていたかに関して検証す\nる。\n当研究による結論は、次のとおりである。\n① 通常の生活を営んでいた人々が熊本水俣病と同様の悲惨な災禍を浴び、その地域は\n阿賀野川流域に留まらず山間部にまで及んでいた。また、新潟水俣病の発見当初は補\n償と謝罪はなく、大幅に遅れた。\n② 一貫して企業責任はないということが主張されており、投資家であり社員である株\n主の保護が優先された。また、被災者による新潟地方裁判所への提訴に関する弁明は、\n有価証券報告書の付随情報として完全に行われた。最新技術に必然的に付属する負の\n生産物に関する配慮は欠如し、結果的に収益性優先が貫かれた。\n③ 補償金は総計23,000百万円に及んだが、財務諸表規則の改訂に応じて、記載は、繰\n越利益剰余金の減少の部、剰余金計算書の部、特別損失の部と変遷した。開示は終始、\n経営方針や営業行為のらち外の事柄とされた。","subitem_description_type":"Abstract"}]},"item_3_description_40":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"subitem_description":"Article","subitem_description_type":"Other"}]},"item_3_description_5":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"寄稿（依頼）論文","subitem_description_type":"Other"}]},"item_3_publisher_33":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"神奈川大学経営学部"}]},"item_3_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN10153220","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0915-7611","subitem_source_identifier_type":"ISSN"}]},"item_3_version_type_16":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"竹森, 一正"}],"nameIdentifiers":[{"nameIdentifier":"3792","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Takemori, Kazumasa"}],"nameIdentifiers":[{"nameIdentifier":"3793","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2018-11-16"}],"displaytype":"detail","filename":"43-05.pdf","filesize":[{"value":"2.6 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"43-05.pdf","url":"https://kanagawa-u.repo.nii.ac.jp/record/2000/files/43-05.pdf"},"version_id":"83413287-e3d8-42c6-9948-7cd483dfde6c"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"新潟水俣病","subitem_subject_scheme":"Other"},{"subitem_subject":"熊本水俣病","subitem_subject_scheme":"Other"},{"subitem_subject":"鹿瀬工場","subitem_subject_scheme":"Other"},{"subitem_subject":"アセトアルデヒド","subitem_subject_scheme":"Other"},{"subitem_subject":"メチル水銀","subitem_subject_scheme":"Other"},{"subitem_subject":"有機水銀中毒","subitem_subject_scheme":"Other"},{"subitem_subject":"阿賀野川","subitem_subject_scheme":"Other"},{"subitem_subject":"椿忠雄","subitem_subject_scheme":"Other"},{"subitem_subject":"森矗昶","subitem_subject_scheme":"Other"},{"subitem_subject":"安西正夫","subitem_subject_scheme":"Other"},{"subitem_subject":"水上勉","subitem_subject_scheme":"Other"},{"subitem_subject":"宮崎啓一","subitem_subject_scheme":"Other"},{"subitem_subject":"マテリアルフロー","subitem_subject_scheme":"Other"},{"subitem_subject":"ウグイ","subitem_subject_scheme":"Other"},{"subitem_subject":"ニゴイ","subitem_subject_scheme":"Other"},{"subitem_subject":"Physical Accounting Approach","subitem_subject_scheme":"Other"},{"subitem_subject":"有機水銀補償金","subitem_subject_scheme":"Other"},{"subitem_subject":"繰越利益剰余金","subitem_subject_scheme":"Other"},{"subitem_subject":"剰余金計算書","subitem_subject_scheme":"Other"},{"subitem_subject":"特別損失","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","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"新潟水俣病と補償金の情報開示","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"新潟水俣病と補償金の情報開示"}]},"item_type_id":"3","owner":"1","path":["150"],"pubdate":{"attribute_name":"公開日","attribute_value":"2012-04-17"},"publish_date":"2012-04-17","publish_status":"0","recid":"2000","relation_version_is_last":true,"title":["新潟水俣病と補償金の情報開示"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T16:51:06.920288+00:00"}