{"created":"2023-05-15T14:21:41.894991+00:00","id":3446,"links":{},"metadata":{"_buckets":{"deposit":"043e659b-f681-4f2e-9a78-78943e7941c5"},"_deposit":{"created_by":3,"id":"3446","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"3446"},"status":"published"},"_oai":{"id":"oai:bunkyo.repo.nii.ac.jp:00003446","sets":["1:26:201"]},"author_link":["4427"],"item_5_biblio_info_13":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"1996-01-01"},"bibliographicPageEnd":"12","bibliographicPageStart":"1","bibliographicVolumeNumber":"17","bibliographic_titles":[{"bibliographic_title":"情報研究"},{"bibliographic_title":"Information and Communication Studies"}]}]},"item_5_date_43":{"attribute_name":"作成日","attribute_value_mlt":[{"subitem_date_issued_datetime":"2012-01-17"}]},"item_5_description_12":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"　Periodic income is measured after capital at the beginning of the period has been maintained. Capital maintenance has been considered to be a central theme in the measurement of income particularly under inflationary conditions. And two main concepts of capital maintenance have been advocated in the literature of inflation accounting : the physical capital maintenance concept, and the real capital maintenance concept. These two concepts have been regarded as mutually exclusive. Recently, however, some ideas that intend to incorporate them in a single accounting system, i. e. concepts of dualistic capital maintenance, have been proposed. Among such proposals, the followings are well-known : The Accounting Standards Committee (ASC)'s \"Accounting for the effects of changing prices : a Handbook, 1986 \"and The Accounting Standards Board (ASB) 's \" Statement of Principles Chapter 5 : Measurement in financial statements, Discussion Draft, 1993\". I have already examined these two proposals in another paper. But it is generally unknown that an analogous idea had been ealier proposed by Hans R.Jordi in \"Inflation Accounting ? Vorschlag zur Ber?cksichtigung der Finanzierung bei tageswertiger Rechnungslegung : Die Realkapitalver?nderungsrechnung, Bern and Stuttgart, 1980\". In this paper, I will first introduce the concept of dualistic capital maintenance (zweidimensionale Erhaltungskonzeption) by Jordi and then examine the concept in comparison with the ideas shown by the above official proposals in England.","subitem_description_type":"Abstract"}]},"item_5_description_38":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_5_source_id_19":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"03893367"}]},"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":"BKSJ170002"}]},"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_text_9":{"attribute_name":"Institution","attribute_value_mlt":[{"subitem_text_value":"Bunkyo University Faculty of Information and Communications"}]},"item_5_version_type_35":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"壹岐, 芳弘"}],"nameIdentifiers":[{}]}]},"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":"BKSJ170002.pdf","filesize":[{"value":"993.0 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"BKSJ170002.pdf","url":"https://bunkyo.repo.nii.ac.jp/record/3446/files/BKSJ170002.pdf"},"version_id":"a571118f-5db9-4d77-b151-fa2d9b0da653"}]},"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":"ヨルディの二元的資本維持論 : 近年の英国における公的提案との比較","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"ヨルディの二元的資本維持論 : 近年の英国における公的提案との比較"},{"subitem_title":"The Concept of Dualistic Capital Maintenance by Hans R.Jordi : Comparison with Recent Official Proposals in England"}]},"item_type_id":"5","owner":"3","path":["201"],"pubdate":{"attribute_name":"公開日","attribute_value":"2012-01-17"},"publish_date":"2012-01-17","publish_status":"0","recid":"3446","relation_version_is_last":true,"title":["ヨルディの二元的資本維持論 : 近年の英国における公的提案との比較"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-05-16T14:21:17.192058+00:00"}