{"created":"2023-06-19T07:02:01.235258+00:00","id":76,"links":{},"metadata":{"_buckets":{"deposit":"5e12f081-e950-4e24-a467-5f5335ed0fe3"},"_deposit":{"created_by":3,"id":"76","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"76"},"status":"published"},"_oai":{"id":"oai:aichi-toho.repo.nii.ac.jp:00000076","sets":["12:19:20"]},"author_link":["67","68"],"item_3_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2005-06-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageStart":"113-125","bibliographicVolumeNumber":"34","bibliographic_titles":[{"bibliographic_title":"東邦学誌"},{"bibliographic_title":"Journal of Aichi Toho University","bibliographic_titleLang":"en"}]}]},"item_3_description_15":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_description":"9","subitem_description_type":"Other"}]},"item_3_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00004122544","subitem_description_type":"Other"}]},"item_3_description_8":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_description":"資料紹介","subitem_description_type":"Other"}]},"item_3_description_9":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_description":"Resource","subitem_description_type":"Other"}]},"item_3_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN00167003","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_19":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"02874067","subitem_source_identifier_type":"ISSN"}]},"item_3_text_6":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"東邦学園大学"}]},"item_3_text_7":{"attribute_name":"著者所属(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"TOHO GAKUEN UNIVERSITY"}]},"item_3_title_3":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_title":"ジュウギョウイン モチカブ セイド ノ カイケイ ニ カンスル ジツゲン リエキ オヨビ ブンパイ カノウ リエキ ノ ケッテイ シシン"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"深谷, 和広"},{"creatorName":"フカヤ, カズヒロ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"67","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Fukaya, Kazuhiro","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"68","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":"2016-12-26"}],"displaytype":"detail","filename":"KJ00004122544.pdf","filesize":[{"value":"1.2 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00004122544.pdf","url":"https://aichi-toho.repo.nii.ac.jp/record/76/files/KJ00004122544.pdf"},"version_id":"5d658fee-b373-4971-b069-f80cfa678cec"}]},"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":"従業員持株制度の会計に関する実現利益及び分配可能利益の決定指針","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"従業員持株制度の会計に関する実現利益及び分配可能利益の決定指針"},{"subitem_title":"The New Guidelines (TECH 64/04) for the Effect of UITF Abstract 38 \"Accounting for ESOP Trusts\" and Revised UITF Abstract 17 \"Employee Share Schemes\"","subitem_title_language":"en"}]},"item_type_id":"3","owner":"3","path":["20"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-12-26"},"publish_date":"2016-12-26","publish_status":"0","recid":"76","relation_version_is_last":true,"title":["従業員持株制度の会計に関する実現利益及び分配可能利益の決定指針"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-19T07:21:53.726057+00:00"}