{"id":55285,"date":"2024-01-26T04:28:37","date_gmt":"2024-01-26T04:28:37","guid":{"rendered":"https:\/\/science-hub.click\/%E3%83%97%E3%83%AD%E3%82%B8%E3%82%A7%E3%82%AF%E3%83%88%E7%AE%A1%E7%90%86-%E5%AE%9A%E7%BE%A9\/"},"modified":"2024-01-26T04:28:37","modified_gmt":"2024-01-26T04:28:37","slug":"%E3%83%97%E3%83%AD%E3%82%B8%E3%82%A7%E3%82%AF%E3%83%88%E7%AE%A1%E7%90%86-%E5%AE%9A%E7%BE%A9","status":"publish","type":"post","link":"http:\/\/science-hub.click\/?p=55285","title":{"rendered":"\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u7ba1\u7406 &#8211; \u5b9a\u7fa9"},"content":{"rendered":"<div><div><p><strong>\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u30aa\u30fc\u30ca\u30fc<\/strong>( <strong>MOA<\/strong> ) \u307e\u305f\u306f<strong>\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u7ba1\u7406\u8005\u306f<\/strong>\u6cd5\u4eba (\u884c\u653f\u3001\u4f01\u696d\u306a\u3069) \u3067\u3042\u308a\u3001\u7d44\u7e54\u306e\u5b9f\u4f53\u3067\u3059\u3002<\/p><p>\u3053\u308c\u306f\u539f\u5247\u3068\u3057\u3066\u81ea\u7136\u4eba\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305f\u3068\u3048\u8a00\u8449\u3092\u4e71\u7528\u3057\u3066\u3088\u304f\u300c\u8ab0\u3005\u304c\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u30aa\u30fc\u30ca\u30fc\u3067\u3059\u300d\u3068\u8a00\u3044\u307e\u3059<i>\u304c<\/i>\u3001\u305d\u306e\u4eba\u306f\u3088\u308a\u6b63\u78ba\u306b\u306fMOAD\u3001MOAO\u3001\u307e\u305f\u306fAMO\u3067\u3059\uff08<span><a href=\"https:\/\/science-hub.click\/?p=74671\">\u5b9a\u7fa9<\/a><\/span>\u306b\u3064\u3044\u3066\u306f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8<span><a href=\"https:\/\/science-hub.click\/?p=17390\">\u7ba1\u7406<\/a><\/span>\u306e\u6a5f\u80fd\u3092\u53c2\u7167\u3057\u3066\u304f\u3060\u3055\u3044\uff09\u3002\u3053\u308c\u3089\u306e\u982d\u5b57\u8a9e)\u3002<\/p><h2><span>\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u7ba1\u7406<\/span><\/h2><p>\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u7ba1\u7406\u306f\u3001\u60c5\u5831\u30b7\u30b9\u30c6\u30e0<span><a href=\"https:\/\/science-hub.click\/?p=45508\">\u5468\u308a\u306e<\/a><\/span><span>\u7d44\u7e54<\/span>\u3068\u4f5c\u696d\u65b9\u6cd5\u306e\u52b9\u7387\u5316\u306b\u8cac\u4efb\u3092\u8ca0\u3044\u307e\u3059\u3002\u5143\u8acb\u3051\u696d\u8005 (MOE) \u306b\u5bfe\u3057\u3001\u305d\u306e\u4f7f\u547d\u3092\u9042\u884c\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u88fd\u54c1 (\u30cf\u30fc\u30c9\u30a6\u30a7\u30a2\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3001\u30b5\u30fc\u30d3\u30b9\u3001\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3) \u3092\u5165\u624b\u3059\u308b\u3088\u3046\u6c42\u3081\u307e\u3059\u3002<\/p><p>\u60c5\u5831\u30b7\u30b9\u30c6\u30e0<span>\u30d7\u30ed\u30b8\u30a7\u30af\u30c8<\/span>\u306e<span><a href=\"https:\/\/science-hub.click\/?p=88719\">\u6587\u8108<\/a><\/span>\u3067\u3053\u3053\u3067\u8aac\u660e\u3055\u308c\u3066\u3044\u308b<strong>\u30d7\u30ed\u30b8\u30a7\u30af\u30c8 \u30aa\u30fc\u30ca\u30fc<\/strong>\u3068\u3044\u3046\u7528\u8a9e\u306f\u3001\u5efa\u7bc9\u304a\u3088\u3073\u516c\u5171\u4e8b\u696d\u306e\u8a9e\u5f59\u304b\u3089\u501f\u7528\u3055\u308c\u305f\u3082\u306e\u3067\u3059\u3002\u30d7\u30ed\u30b8\u30a7\u30af\u30c8 \u30aa\u30fc\u30ca\u30fc\u306f\u3001\u5de5\u4e8b\u3092<i>\u767a\u6ce8\u3059\u308b<\/i>(\u304a\u3088\u3073<i>\u652f\u6255\u3044<\/i>\u3092\u884c\u3046) \u4eba\u3067\u3059 (\u305f\u3068\u3048\u3070\u3001<span><a href=\"https:\/\/science-hub.click\/?p=60881\">\u6559\u80b2<\/a><\/span>\u7dcf\u5c40\u304c\u767a\u6ce8\u3057\u307e\u3059)\u3002\u65b0\u3057\u3044\u5b66\u6821\u306e\u5efa\u8a2d\uff09\u3002<\/p><p>\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u7ba1\u7406\u306f\u3001\u30d3\u30b8\u30cd\u30b9\u90e8\u9580\u3068 IT \u90e8\u9580 (\u8abf\u67fb\u304a\u3088\u3073\u904b\u7528) \u9593\u306e\u826f\u597d\u306a\u7406\u89e3\u3068\u826f\u597d\u306a\u95a2\u4fc2\u306b\u8cac\u4efb\u304c\u3042\u308b\u305f\u3081\u3001\u4f01\u696d\u306e\u7d44\u7e54\u306b\u304a\u3044\u3066\u91cd\u8981\u306a\u5f79\u5272\u3092<span><a href=\"https:\/\/science-hub.click\/?p=103565\">\u679c\u305f\u3057\u307e\u3059<\/a><\/span>\u3002<\/p><h3><span>\u7d44\u7e54\u306e\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u306b\u5bfe\u3059\u308b\u8cac\u4efb<\/span><\/h3><p>\u60c5\u5831\u30b7\u30b9\u30c6\u30e0<span><a href=\"https:\/\/science-hub.click\/?p=57227\">\u5168\u4f53<\/a><\/span>\u306e\u30ec\u30d9\u30eb\u3067\u306f\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8 \u30aa\u30fc\u30ca\u30fc (MOA) \u306f\u6b21\u306e\u3053\u3068\u3092\u884c\u3044\u307e\u3059\u3002<\/p><ul><li>\u4e00\u822c\u7684\u306a\u8981\u4ef6\u3092\u8aac\u660e\u3057\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u4fee\u6b63\u3057\u307e\u3059\u3002<\/li><li>\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u7ba1\u7406\u8005\uff08MOE\uff09\u306b\u3088\u308b\u60c5\u5831\u8cc7\u7523\u306e\u7ba1\u7406<span>\u3092\u7d71\u62ec\u3057<\/span>\u3001<\/li><li>\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u6cd5\u7684\u554f\u984c\u3092\u7d4c\u55b6\u9663\u3068\u7279\u5b9a\u3057\u307e\u3059 (IT \u6cd5\u3092\u53c2\u7167)\u3002<\/li><li>\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u30dd\u30ea\u30b7\u30fc\u306b\u53c2\u52a0\u3057\u3001<\/li><li>\u74b0\u5883\u7701\u306b\u3088\u308b\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u3068\u7de0\u7d50\u3055\u308c\u305f<span><a href=\"https:\/\/science-hub.click\/?p=90475\">\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0<\/a><\/span>\u5951\u7d04\u306e\u5c65\u884c\u3092\u7ba1\u7406\u3057\u3001<\/li><li>\u74b0\u5883\u7701\u3068\u5354\u529b\u3057\u3066\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u306e<span><a href=\"https:\/\/science-hub.click\/?p=99873\">\u90fd\u5e02\u5316<\/a><\/span>\u306e\u8ab2\u984c\u3092\u78ba\u4fdd\u3059\u308b\u3002<\/li><\/ul><h3><span>\u5404\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u30ec\u30d9\u30eb\u306e\u8cac\u4efb<\/span><\/h3><p>\u5404\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u3064\u3044\u3066\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u6240\u6709\u8005\u306f\u6b21\u306e\u3053\u3068\u3092\u884c\u3044\u307e\u3059\u3002<\/p><ul><li>\u30cb\u30fc\u30ba\u3001<span>\u4ed5\u69d8<\/span>\u3092\u8aac\u660e\u3057\u3001<\/li><li>\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u8cc7\u91d1\u8abf\u9054\u3068\u4e00\u822c\u7684\u306a\u8a08\u753b\u3092\u78ba\u7acb\u3057\u307e\u3059\u3002<\/li><li> MOE \u306b\u6a5f\u80fd\u4ed5\u69d8 (\u300c\u30d3\u30b8\u30cd\u30b9 \u30e2\u30c7\u30eb\u300d) \u3092\u63d0\u4f9b\u3057\u3001\u88fd\u54c1\u306e<span><a href=\"https:\/\/science-hub.click\/?p=10960\">\u6a5f\u80fd<\/a><\/span>\u30ec\u30b7\u30d4\u3092\u691c\u8a3c\u3057\u307e\u3059\u3002<\/li><li>\u5e83\u3044\u610f\u5473\u3067\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3092\u7ba1\u7406\u3059\u308b\u8cac\u4efb\u3092\u78ba\u4fdd\u3057\u3001<\/li><li>\u4f5c\u696d\u306b\u9045\u308c\u304c\u751f\u3058\u305f\u5834\u5408\u306b\u3001\u6700\u7d42\u7d0d\u671f\u3092\u5c0a\u91cd\u3059\u308b\u305f\u3081\u306b\u6a5f\u80fd<span><a href=\"https:\/\/science-hub.click\/?p=57287\">\u7bc4\u56f2\u3092<\/a><\/span>\u8abf\u6574\u3057\u307e\u3059\u3002<\/li><\/ul><figure class=\"wp-block-image size-large is-style-default\">\n<img decoding=\"async\" alt=\"\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u7ba1\u7406 - \u5b9a\u7fa9\" class=\"aligncenter\" onerror=\"this.style.display=none;\" src=\"https:\/\/img.youtube.com\/vi\/-Os0gCr9QGY\/0.jpg\" style=\"width:100%;\"\/><\/figure><h2><span>\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u7ba1\u7406\u306e\u6a5f\u80fd<\/span><\/h2><h3><span>\u7d44\u7e54\u6a5f\u80fd<\/span><\/h3><p><strong>\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u7ba1\u7406<\/strong>\u6a5f\u80fd\u306f\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u300c\u975e IT\u300d\u307e\u305f\u306f\u300c\u975e\u6280\u8853\u300d\u306e<span><a href=\"https:\/\/science-hub.click\/?p=84871\">\u5074\u9762<\/a><\/span>\u3092\u3088\u308a\u9069\u5207\u306b\u8003\u616e\u3059\u308b\u305f\u3081\u306b\u3001\u60c5\u5831\u30b7\u30b9\u30c6\u30e0 \u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3067\u5f37\u8abf\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p><ul><li>\u5909\u66f4\u7ba1\u7406 (\u5909\u66f4\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u3092\u53c2\u7167)\u3001<\/li><li>\u30e6\u30fc\u30b6\u30fc\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0\u3001<\/li><li>\u30d7\u30ed\u30bb\u30b9\u3084\u624b\u9806\u306e\u6574\u7406\u30fb\u5909\u66f4\u7b49<\/li><\/ul><h3><span>\u6226\u7565\u7684\u306a\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u7ba1\u7406<\/span><\/h3><p>\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u7ba1\u7406\u306e\u5f79\u5272\u3001\u3088\u308a\u6b63\u78ba\u306b\u306f<strong>\u6226\u7565\u7684\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u7ba1\u7406\u306e<\/strong>\u5f79\u5272\u306f\u3001\u4ee5\u4e0b\u306e\u30d0\u30e9\u30f3\u30b9\u3092\u9069\u5207\u306b\u4fdd\u3064\u3053\u3068\u3067\u3059\u3002<\/p><ul><li>\u4e00\u65b9\u3067\u306f\u3001\u4f01\u696d\u307e\u305f\u306f\u7d44\u7e54\u306e\u300c\u30d3\u30b8\u30cd\u30b9\u300d<span><a href=\"https:\/\/science-hub.click\/?p=47122\">\u6226\u7565<\/a><\/span>\uff08\u76ee\u7684\u3001\u8ab2\u984c\u306a\u3069\uff09<\/li><li>\u305d\u3057\u3066\u3082\u3046\u4e00\u65b9\u3067\u306f\u3001\u3053\u306e\u6226\u7565\u306e\u305f\u3081\u306b\u6d3b\u7528\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u3067\u3059\u3002<\/li><\/ul><p>\u3053\u308c\u306f\u3001 <i>\u300c\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u306e\u6226\u7565\u7684\u8abf\u6574\u300d<\/i>\u307e\u305f\u306f<i>\u300c\u30d3\u30b8\u30cd\u30b9\u306e\u8abf\u6574\u300d<\/i>\u3068\u547c\u3070\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u306f\u3001\u4f01\u696d\u306e\u6226\u7565\u306b\u5408\u308f\u305b\u3066\u5f90\u3005\u306b\u9032\u5316\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p><h2><span>\u60c5\u5831\u8cc7\u7523\u306e\u7ba1\u7406<\/span><\/h2><h3><span>\u306a\u305c\u60c5\u5831\u907a\u7523\u306b\u8208\u5473\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b?<\/span><\/h3><p>\u7121\u5f62\u7d4c\u6e08\u3078\u306e\u79fb\u884c\u306e\u6587\u8108\u306b\u304a\u3044\u3066\u3001\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u30eb\u30fc\u30eb\u3068\u3001\u4e00\u822c\u7d4c\u55b6\u9663\u3001\u4e8b\u696d\u90e8\u9580\u3001 <span><a href=\"https:\/\/science-hub.click\/?p=456\">IT<\/a><\/span>\u7ba1\u7406\u9593\u306e\u95a2\u4fc2\u306f\u5927\u304d\u304f\u9032\u5316\u3057\u307e\u3059\u3002<\/p><p>\u4f01\u696d\u304c\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u3092\u69cb\u6210\u3059\u308b\u3055\u307e\u3056\u307e\u306a\u30a2\u30d7\u30ea\u30b1\u30fc\u30b7\u30e7\u30f3\u3084\u30cf\u30fc\u30c9\u30a6\u30a7\u30a2\u306b\u95a2\u5fc3\u3092\u6301\u3064\u3088\u3046\u306b\u306a\u308b\u7406\u7531\u306f\u3044\u304f\u3064\u304b\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p><ul><li>\u4f01\u696d\u306f\u3001\u60c5\u5831\u30b7\u30b9\u30c6\u30e0 \u30bb\u30ad\u30e5\u30ea\u30c6\u30a3 \u30dd\u30ea\u30b7\u30fc\u3092\u5b9a\u7fa9\u3059\u308b<span><a href=\"https:\/\/science-hub.click\/?p=11724\">\u5fc5\u8981\u304c\u3042\u308b<\/a><\/span>\u3068\u611f\u3058\u3066\u3044\u308b\u3001\u307e\u305f\u306f\u5358\u306b\u65e2\u5b58\u306e IT \u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u5bfe\u7b56\u3092\u9069\u5fdc\u3055\u305b\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u611f\u3058\u3066\u3044\u308b\u3001<\/li><li>\u4e00\u822c\u7684\u306b\u8a00\u3048\u3070\u3001\u540c\u793e\u306f\u60c5\u5831\u30b7\u30b9\u30c6\u30e0<span><a href=\"https:\/\/science-hub.click\/?p=95765\">\u5168\u4f53\u306b<\/a><\/span>\u95a2\u308f\u308b\u6a2a\u65ad\u7684\u306a\u30d7\u30ed\u30b0\u30e9\u30e0\u306b\u53d6\u308a\u7d44\u3093\u3067\u304a\u308a\u3001\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u306e\u79fb\u884c\u306e\u4e00\u74b0\u3068\u3057\u3066\u3001<span><a href=\"https:\/\/science-hub.click\/?p=25552\">\u30c7\u30fc\u30bf<\/a><\/span>\u3068\u30a2\u30d7\u30ea\u30b1\u30fc\u30b7\u30e7\u30f3\u306e\u7cfb\u7d71\u7684\u306a\u5206\u985e\u3092\u5b9f\u884c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li><\/ul><p>\u3057\u305f\u304c\u3063\u3066\u3001\u7570\u306a\u308b\u958b\u767a\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u5b9f\u65bd\u5019\u88dc\u8005\u9593\u3067\u4ef2\u88c1\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p><p>\u305d\u306e\u305f\u3081\u306b\u306f\u3001\u7d44\u7e54\uff08\u884c\u653f\u3001\u81ea\u6cbb\u4f53\u3001\u4f01\u696d\uff09\u306e<strong>\u60c5\u5831\u8cc7\u7523<\/strong>\uff08\u30a2\u30d7\u30ea\u30b1\u30fc\u30b7\u30e7\u30f3\u3001\u6a5f\u5668\u3001\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\uff09\u3092\u3042\u308b\u7a0b\u5ea6\u306e\u7cbe\u5ea6\u3067\u628a\u63e1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p><p>\u3053\u306e\u907a\u7523\u306e<span><a href=\"https:\/\/science-hub.click\/?p=49321\">\u76ee\u9332<\/a><\/span>\u306f\u82f1\u8a9e\u3067\u300c\u30dd\u30fc\u30c8\u30d5\u30a9\u30ea\u30aa\u30fb\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u300d\u3068\u547c\u3070\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u3001\u76f4\u8a33\u3059\u308b\u3068\u300c\u30dd\u30fc\u30c8\u30d5\u30a9\u30ea\u30aa\u7ba1\u7406\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/p><h3><span>\u7121\u5f62\u8cc7\u7523\u3068IAS\/IFRS\u306e\u5f71\u97ff<\/span><\/h3><p>\u65b0\u3057\u3044 IAS\/IFRS \u4f1a\u8a08\u57fa\u6e96\u306b\u3088\u3063\u3066\u3082\u305f\u3089\u3055\u308c\u305f\u30b2\u30fc\u30e0\u30eb\u30fc\u30eb\u306e\u5909\u66f4\u306b\u3088\u308a\u3001\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u306f\u4ed6\u306e\u5f62\u614b\u306e\u56fa\u5b9a\u8cc7\u7523 (\u5efa\u7269\u3001\u5de5\u5834\u3001\u91d1\u878d\u8cc7\u7523) \u3068\u540c\u69d8\u306b\u7121\u5f62\u8cc7\u7523\u3068\u3057\u3066\u8003\u616e\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u3001\u7121\u5f62\u8cc7\u7523\u3068\u3057\u3066\u8003\u616e\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u6599\u91d1\u3068\u3057\u3066\u3002<\/p><p>\u3053\u308c\u306b\u3088\u308a\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8 \u30aa\u30fc\u30ca\u30fc\u306e\u5f79\u5272\u304c\u6839\u672c\u7684\u306b\u5909\u308f\u308b\u306f\u305a\u3067\u3059\u3002IT \u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306f\u6295\u8cc7\u6226\u7565\u306e\u4e00\u90e8\u3068\u306a\u308a\u3001\u30b3\u30b9\u30c8\u524a\u6e1b\u3067\u306f\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p><p>\u60c5\u5831\u907a\u7523\u304c\u4e3b\u8981\u306a\u8981\u7d20\u3067\u3042\u308b\u7121\u5f62\u8cc7\u672c\u3092\u8aac\u660e\u3059\u308b\u67a0\u7d44\u307f\u3092\u69cb\u7bc9\u3059\u308b\u305f\u3081\u306e\u7814\u7a76\u304c\u9032\u884c\u4e2d\u3067\u3059\u3002\u3053\u306e\u305f\u3081\u306b\u306f\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u6240\u6709\u8005\u304c\u5171\u901a\u306e\u8a9e\u5f59\u3092\u5b9a\u7fa9\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u30c7\u30fc\u30bf\u8f9e\u66f8\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p><h2><span>\u53c2\u8003\u6587\u732e<\/span><\/h2><ul><li><i>\u300c\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u306e\u4fa1\u5024\u3068\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9<\/i>\u3001\u4f1a\u793e\u306e\u7121\u5f62\u8cc7\u672c\u3078\u306e\u65b0\u3057\u3044\u30a2\u30d7\u30ed\u30fc\u30c1\u300d\u3001Ahmed Bounfour\u3001Georges \u00c9pinette\u3001Dunod\u30012006 \u5e74\u3002<\/li><li><i>\u7121\u5f62\u8cc7\u672c\u3001\u77e5\u8b58\u3001\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9<\/i>\u3001\u30a2\u30fc\u30e1\u30c9\u30fb\u30d6\u30fc\u30f3\u30d5\u30a9\u30fc\u76e3\u7763\u306e\u3082\u3068\u3001\u30e9\u30eb\u30de\u30c3\u30bf\u30f3\u30012006 \u5e74\u3002<\/li><li><i>\u77e5\u8b58\u7ba1\u7406\u3001\u77e5\u8b58\u7ba1\u7406\u306e\u7406\u8ad6\u3068\u5b9f\u8df5<\/i>\u3001Ren\u00e9-Charles Tisseyre\u3001Herm\u00e8s\u30011999 \u5e74\u3001ISBN 2-7462-0069-4\u3002<\/li><li> <i><a class=\"external text\" href=\"http:\/\/www.volle.com\/ouvrages\/informatique\/plan.htm\" rel=\"nofollow\" target=\"blank\" title=\"http:\/\/www.volle.com\/oeuvres\/informatique\/plan.htm\">On Computer Science: Knowing how to live with the automaton<\/a><\/i> \u3001 <span><a href=\"https:\/\/science-hub.click\/?p=96671\">Michel Volle<\/a><\/span> \u3001Economica\u30012006 \u5e74\u3001ISBN 2717852190 ( <a class=\"external text\" href=\"http:\/\/www.volle.com\/ouvrages\/informatique\/informatique1.pdf\" rel=\"nofollow\" target=\"blank\" title=\"http:\/\/www.volle.com\/oeuvres\/informatique\/informatique1.pdf\">\u5168\u6587<\/a>\u3078\u306e\u30ea\u30f3\u30af)<\/li><\/ul><\/div><h2 class=\"ref_link\">\u53c2\u8003\u8cc7\u6599<\/h2><ol><li><a class=\"notranslate\" href=\"https:\/\/cs.wikipedia.org\/wiki\/Stavebn%C3%ADk\">Stavebn\u00edk \u2013 tch\u00e8que<\/a><\/li><li> <a class=\"notranslate\" href=\"https:\/\/da.wikipedia.org\/wiki\/Bygherre\">Bygherre \u2013 danois<\/a><\/li><li> <a class=\"notranslate\" href=\"https:\/\/de.wikipedia.org\/wiki\/Bauherr\">Bauherr \u2013 allemand<\/a><\/li><li> <a class=\"notranslate\" href=\"https:\/\/eu.wikipedia.org\/wiki\/Kontratista\">Kontratista \u2013 basque<\/a><\/li><li> <a class=\"notranslate\" href=\"https:\/\/nl.wikipedia.org\/wiki\/Bouwheer\">Bouwheer \u2013 n\u00e9erlandais<\/a><\/li><li> <a class=\"notranslate\" href=\"https:\/\/nn.wikipedia.org\/wiki\/Byggherre\">Byggherre \u2013 norv\u00e9gien nynorsk<\/a><\/li><\/ol><\/div>\n<div class=\"feature-video\">\n <h2>\n  \u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u7ba1\u7406 &#8211; \u5b9a\u7fa9\u30fb\u95a2\u9023\u52d5\u753b\n <\/h2>\n <div class=\"video-item\">\n  \n  <figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\">\n   <div class=\"wp-block-embed__wrapper\">\n    <iframe loading=\"lazy\" title=\"\u306a\u305c\u3042\u306e\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u306f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u7ba1\u7406\u304c\u3067\u304d\u306a\u3044\u306e\u304b\uff1f\uff0d\u6700\u4f4e\u9650\u77e5\u3063\u3066\u304a\u304f\u3079\u304d\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u7ba1\u7406\u306e\u30b3\u30c4\" width=\"500\" height=\"281\" src=\"https:\/\/www.youtube.com\/embed\/-Os0gCr9QGY?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n   <\/div>\n  <\/figure>\n  \n <\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u30aa\u30fc\u30ca\u30fc( MOA ) \u307e\u305f\u306f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u7ba1\u7406\u8005\u306f\u6cd5\u4eba (\u884c\u653f\u3001\u4f01\u696d\u306a\u3069) \u3067\u3042\u308a\u3001\u7d44\u7e54\u306e\u5b9f\u4f53\u3067\u3059\u3002 \u3053\u308c\u306f\u539f\u5247\u3068\u3057\u3066\u81ea\u7136\u4eba\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305f\u3068\u3048\u8a00\u8449\u3092\u4e71\u7528\u3057\u3066\u3088\u304f\u300c\u8ab0\u3005\u304c\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u30aa\u30fc\u30ca\u30fc\u3067\u3059\u300d\u3068\u8a00\u3044\u307e\u3059 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":55286,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"fifu_image_url":"https:\/\/img.youtube.com\/vi\/kzR3akJVXF4\/0.jpg","fifu_image_alt":"\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u7ba1\u7406 - \u5b9a\u7fa9","footnotes":""},"categories":[5],"tags":[11,13,14,10,53040,17107,12,17105,16,15],"class_list":["post-55285","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dictionary","tag-techniques","tag-technologie","tag-news","tag-actualite","tag-hulhumale","tag-ouvrage","tag-dossier","tag-maitrise","tag-sciences","tag-article"],"_links":{"self":[{"href":"http:\/\/science-hub.click\/index.php?rest_route=\/wp\/v2\/posts\/55285"}],"collection":[{"href":"http:\/\/science-hub.click\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/science-hub.click\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/science-hub.click\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/science-hub.click\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=55285"}],"version-history":[{"count":0,"href":"http:\/\/science-hub.click\/index.php?rest_route=\/wp\/v2\/posts\/55285\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/science-hub.click\/index.php?rest_route=\/wp\/v2\/media\/55286"}],"wp:attachment":[{"href":"http:\/\/science-hub.click\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=55285"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/science-hub.click\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=55285"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/science-hub.click\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=55285"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}