{"created":"2023-07-27T08:26:32.556458+00:00","id":57349,"links":{},"metadata":{"_buckets":{"deposit":"ca933c35-9ac0-4647-b640-efe5bb3d4635"},"_deposit":{"created_by":3,"id":"57349","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"57349"},"status":"published"},"_oai":{"id":"oai:waseda.repo.nii.ac.jp:00057349","sets":["127:1093:1142:3705:3700"]},"author_link":["102337","102338"],"item_10002_alternative_title_163":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Accounting for the Impairment of Capital Assets in the United States: Comparative Analysis of Business Accounting and Public-Sector Accounting"}]},"item_10002_biblio_info_151":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2018-11-30","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"87","bibliographicPageStart":"61","bibliographicVolumeNumber":"53","bibliographic_titles":[{"bibliographic_title":"産業経営"}]}]},"item_10002_creator_148":{"attribute_name":"著者別名","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Kuriki, Ayako"}],"nameIdentifiers":[{"nameIdentifier":"102338","nameIdentifierScheme":"WEKO"}]}]},"item_10002_other_language_209":{"attribute_name":"言語(2つ目以降)","attribute_value_mlt":[{"subitem_language":"eng"}]},"item_10002_publisher_177":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"早稲田大学産業経営研究所"}]},"item_10002_publisher_178":{"attribute_name":"出版者別名","attribute_value_mlt":[{"subitem_publisher":"RESEARCH INSTITUTE OF BUSINESS ADMINISTRATION WASEDA UNIVERSITY"}]},"item_10002_source_id_152":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0286-4428","subitem_source_identifier_type":"ISSN"}]},"item_10002_source_id_154":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00098465","subitem_source_identifier_type":"NCID"}]},"item_10002_text_205":{"attribute_name":"URI","attribute_value_mlt":[{"subitem_text_value":"http://hdl.handle.net/2065/00073170"}]},"item_10002_version_type_160":{"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":"栗城, 綾子"}],"nameIdentifiers":[{"nameIdentifier":"102337","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":"2020-06-03"}],"displaytype":"detail","filename":"SangyoKeiei_53_5.pdf","filesize":[{"value":"666.1 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"SangyoKeiei_53_5.pdf","url":"https://waseda.repo.nii.ac.jp/record/57349/files/SangyoKeiei_53_5.pdf"},"version_id":"d7a832d4-ac5b-44bd-9503-808e15a1b92f"}]},"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":"米国における資本的資産の減損会計 -企業会計と公会計の比較-","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"米国における資本的資産の減損会計 -企業会計と公会計の比較-"}]},"item_type_id":"10002","owner":"3","path":["3700"],"pubdate":{"attribute_name":"公開日","attribute_value":"2020-06-03"},"publish_date":"2020-06-03","publish_status":"0","recid":"57349","relation_version_is_last":true,"title":["米国における資本的資産の減損会計 -企業会計と公会計の比較-"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-11-09T05:12:10.095532+00:00"}