{"created":"2023-05-15T14:21:37.489063+00:00","id":3344,"links":{},"metadata":{"_buckets":{"deposit":"3fc15cc4-a231-466d-a568-601ed0bf3440"},"_deposit":{"created_by":3,"id":"3344","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"3344"},"status":"published"},"_oai":{"id":"oai:bunkyo.repo.nii.ac.jp:00003344","sets":["1:26:191"]},"author_link":["4312"],"item_5_alternative_title_1":{"attribute_name":"タイトル カナ","attribute_value_mlt":[{"subitem_alternative_title":"シュミット ガクセツ ニ オケル ザイサン カチ ヘンドウ カンジョウ ノ セイカク"}]},"item_5_biblio_info_13":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"1986-01-01","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"126","bibliographicPageStart":"105","bibliographicVolumeNumber":"7","bibliographic_titles":[{"bibliographic_title":"情報研究"},{"bibliographic_title":"Information and Communication Studies","bibliographic_titleLang":"en"}]}]},"item_5_description_12":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"　In the accounting theory of F. Schmidt, assets and expenses are revaluated at current replacement costs. And the differences between the current replacement costs and the historical costs are entered in \"Verm?genswert?nderungskonto\". F. Schmidt's accounting system is designed for the purpose of physical (material) capital maintenance. And \"Verm?genswert?nderungskonto\" is characterized not as income facfor but as capital factor, i.e. the account for capital adjustment (under the concept of physical capital). But it is only under certain conditions that \"Verm?genswert?nderungskonto\" can be characterized in that way. Generally such a characterization cannot be accepted. In this paper I will demonstrate, by showing the result of my own caluculations, that \"Verm?genswert?nderungskonto\" is not the account for capital adjustment. And I will explore the possibility, in the theory of F. Schmidt, of interpreting this account as income factor.","subitem_description_type":"Abstract"}]},"item_5_publisher_16":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"文教大学"}]},"item_5_source_id_19":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"03893367","subitem_source_identifier_type":"ISSN"}]},"item_5_text_39":{"attribute_name":"本文言語","attribute_value_mlt":[{"subitem_text_value":"日本語"}]},"item_5_text_42":{"attribute_name":"ID","attribute_value_mlt":[{"subitem_text_value":"BKSJ070010"}]},"item_5_text_7":{"attribute_name":"Author","attribute_value_mlt":[{"subitem_text_value":"Iki, Yoshihiro"}]},"item_5_text_8":{"attribute_name":"所属機関","attribute_value_mlt":[{"subitem_text_value":"文教大学情報学部"}]},"item_5_version_type_35":{"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":"壹岐, 芳弘"}],"nameIdentifiers":[{"nameIdentifier":"4312","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":"2018-03-24"}],"displaytype":"detail","filename":"BKSJ070010.pdf","filesize":[{"value":"1.9 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"BKSJ070010.pdf","url":"https://bunkyo.repo.nii.ac.jp/record/3344/files/BKSJ070010.pdf"},"version_id":"7f99e4b5-bad8-49ba-94ee-e01af23cd48b"}]},"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":"シュミット学説における財産価値変動勘定の性格","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"シュミット学説における財産価値変動勘定の性格"},{"subitem_title":"The Character of \"Verm?genswert?nderungskonto\" in the Theory of F. Schmidt","subitem_title_language":"en"}]},"item_type_id":"5","owner":"3","path":["191"],"pubdate":{"attribute_name":"公開日","attribute_value":"2012-01-17"},"publish_date":"2012-01-17","publish_status":"0","recid":"3344","relation_version_is_last":true,"title":["シュミット学説における財産価値変動勘定の性格"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2024-08-07T03:44:27.856365+00:00"}