{"created":"2023-07-25T10:48:44.973748+00:00","id":1077,"links":{},"metadata":{"_buckets":{"deposit":"9805b6b7-2bf0-4430-ac8a-161922bfced4"},"_deposit":{"created_by":1,"id":"1077","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"1077"},"status":"published"},"_oai":{"id":"oai:ritsumei.repo.nii.ac.jp:00001077","sets":["158:159:166:181:251"]},"author_link":["30587","30586"],"item_10002_alternative_title_1":{"attribute_name":"タイトル(その他)","attribute_value_mlt":[{"subitem_alternative_title":"The Reformations of Capital Accounting in Japan : The Paradigm-shift from the Formal Capital Maintenance to the Substantially Comprehensive Equity"}]},"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2013-11","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2/3","bibliographicPageEnd":"55","bibliographicPageStart":"23","bibliographicVolumeNumber":"52","bibliographic_titles":[{"bibliographic_title":"立命館経営学"},{"bibliographic_title":"立命館経営学","bibliographic_titleLang":"en"}]}]},"item_10002_full_name_3":{"attribute_name":"著者名(その他)","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"30587","nameIdentifierScheme":"WEKO"}],"names":[{"name":"FUJITA, Takashi"}]}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.34382/00001070","subitem_identifier_reg_type":"JaLC"}]},"item_10002_link_25":{"attribute_name":"URI","attribute_value_mlt":[{"subitem_link_text":"http://hdl.handle.net/10367/5145","subitem_link_url":"http://hdl.handle.net/10367/5145"}]},"item_10002_publisher_8":{"attribute_name":"公開者","attribute_value_mlt":[{"subitem_publisher":"立命館大学経営学会"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0485-2206","subitem_source_identifier_type":"ISSN"}]},"item_10002_version_type_20":{"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":"藤田, 敬司"}],"nameIdentifiers":[{"nameIdentifier":"30586","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":"2019-11-15"}],"displaytype":"detail","filename":"be52_2_3fujita.pdf","filesize":[{"value":"1.4 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"be52_2_3fujita.pdf","url":"https://ritsumei.repo.nii.ac.jp/record/1077/files/be52_2_3fujita.pdf"},"version_id":"2f925604-e7fe-4ee9-a359-7d32a55a0da2"}]},"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":"資本会計新論 : 形式的資本維持から実質的資本充実へのパラダイムシフト","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"資本会計新論 : 形式的資本維持から実質的資本充実へのパラダイムシフト"}]},"item_type_id":"10002","owner":"1","path":["251"],"pubdate":{"attribute_name":"公開日","attribute_value":"2014-02-10"},"publish_date":"2014-02-10","publish_status":"0","recid":"1077","relation_version_is_last":true,"title":["資本会計新論 : 形式的資本維持から実質的資本充実へのパラダイムシフト"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-07-25T18:10:13.589318+00:00"}