{"created":"2023-05-15T14:21:40.816099+00:00","id":3421,"links":{},"metadata":{"_buckets":{"deposit":"ba978850-0633-4038-986a-0f5e33c3394b"},"_deposit":{"created_by":3,"id":"3421","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"3421"},"status":"published"},"_oai":{"id":"oai:bunkyo.repo.nii.ac.jp:00003421","sets":["1:26:197"]},"author_link":["4397"],"item_5_alternative_title_1":{"attribute_name":"タイトル カナ","attribute_value_mlt":[{"subitem_alternative_title":"ジッタイ ジコ シホン イジロン ニ オケル ギアリング シュウセイ ノ キホンテキ ルイケイ"}]},"item_5_biblio_info_13":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"1992-01-01","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"96","bibliographicPageStart":"83","bibliographicVolumeNumber":"13","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":"　Gross physical capital maintenance intends to maintain the operating capability of an enterprise's total assets financed by both loan capital and equity capital. On the other hand, net physical capital maintenance aims at maintaining the operating capability of only the assets financed by equity capital. And it is \"gearing adjustment\" that transforms the profit based on the former capital maintenance to that based on the latter capital maintenance. In this paper, the gearing adjustment procedures which have been advocated in England, New Zealand and Germany are examined and classified into three basic types.","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":"BKSJ130009"}]},"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":"4397","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":"BKSJ130009.pdf","filesize":[{"value":"1.1 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"BKSJ130009.pdf","url":"https://bunkyo.repo.nii.ac.jp/record/3421/files/BKSJ130009.pdf"},"version_id":"0f75adad-180a-4d86-acb2-35926c3bc32d"}]},"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":"実体自己資本維持論におけるギアリング修正の基本的類型","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"実体自己資本維持論におけるギアリング修正の基本的類型"},{"subitem_title":"The Basic Types of Gearing Adjustment in the Theory of Net Physical Capital Maintenance","subitem_title_language":"en"}]},"item_type_id":"5","owner":"3","path":["197"],"pubdate":{"attribute_name":"公開日","attribute_value":"2012-01-17"},"publish_date":"2012-01-17","publish_status":"0","recid":"3421","relation_version_is_last":true,"title":["実体自己資本維持論におけるギアリング修正の基本的類型"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2024-08-08T01:06:25.896535+00:00"}