{"created":"2023-06-19T12:06:42.425836+00:00","id":12549,"links":{},"metadata":{"_buckets":{"deposit":"2da7df4b-03e6-4954-9bd7-4bef7c21cbf3"},"_deposit":{"created_by":3,"id":"12549","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"12549"},"status":"published"},"_oai":{"id":"oai:kokushikan.repo.nii.ac.jp:00012549","sets":["928:55:1221:998:1046"]},"author_link":["19972","19973"],"item_10002_biblio_info_168":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"173","bibliographicPageStart":"155","bibliographicVolumeNumber":"6","bibliographic_titles":[{"bibliographic_title":"国士舘大学経営論叢"},{"bibliographic_title":"Kokushikan business review","bibliographic_titleLang":"en"}]}]},"item_10002_description_151":{"attribute_name":"著者ID","attribute_value_mlt":[{"subitem_description":"J-GLOBAL ID : 200901031613995740","subitem_description_type":"Other"}]},"item_10002_description_162":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"目次\nⅠ はじめに\nⅡ 法的観点からの先行研究\nⅢ 会計規定からの先行研究\nⅣ 先行研究の整理\nⅤ 会計理論的根拠\nⅥ おわりに","subitem_description_type":"Other"}]},"item_10002_description_180":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_10002_heading_148":{"attribute_name":"見出し","attribute_value_mlt":[{"subitem_heading_banner_headline":"論文","subitem_heading_language":"ja"},{"subitem_heading_banner_headline":"ARTICLES","subitem_heading_language":"en"}]},"item_10002_publisher_169":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"国士舘大学経営学会"}]},"item_10002_relation_173":{"attribute_name":"論文ID(NAID)","attribute_value_mlt":[{"subitem_relation_type":"isIdenticalTo","subitem_relation_type_id":{"subitem_relation_type_id_text":"40021145886","subitem_relation_type_select":"NAID"}}]},"item_10002_source_id_170":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"2187-1701","subitem_source_identifier_type":"ISSN"}]},"item_10002_source_id_172":{"attribute_name":"NCID","attribute_value_mlt":[{"subitem_source_identifier":"AA12596708","subitem_source_identifier_type":"NCID"}]},"item_10002_subject_177":{"attribute_name":"NDC","attribute_value_mlt":[{"subitem_subject":"336.94","subitem_subject_scheme":"NDC"},{"subitem_subject":"336.9","subitem_subject_scheme":"NDC"}]},"item_10002_textarea_183":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_textarea_value":"繰延資産 会社会計基準序説 SHM会計原則"}]},"item_10002_textarea_184":{"attribute_name":"注記","attribute_value_mlt":[{"subitem_textarea_value":"通巻第10号"}]},"item_10002_version_type_181":{"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":"宮原, 裕一"},{"creatorName":"ミヤハラ, ユウイチ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"19972","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Miyahara, Yuichi","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"19973","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":"2017-12-08"}],"displaytype":"detail","filename":"2187_1701_010_06.pdf","filesize":[{"value":"1.5 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"本文","url":"https://kokushikan.repo.nii.ac.jp/record/12549/files/2187_1701_010_06.pdf"},"version_id":"fb1282a1-a0d8-4877-958a-922ea49e1c74"}]},"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":"繰延資産の任意性根拠に関する一考察 : 開発費の資産任意計上の会計論拠探究","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"繰延資産の任意性根拠に関する一考察 : 開発費の資産任意計上の会計論拠探究"},{"subitem_title":"A Consideration about the Arbitrariness Grounds of Deferred Assets","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"3","path":["1046"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-12-08"},"publish_date":"2017-12-08","publish_status":"0","recid":"12549","relation_version_is_last":true,"title":["繰延資産の任意性根拠に関する一考察 : 開発費の資産任意計上の会計論拠探究"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-19T14:09:34.319826+00:00"}