{"created":"2023-07-25T09:14:02.132775+00:00","id":13581,"links":{},"metadata":{"_buckets":{"deposit":"1e235680-6390-4b81-b499-24b047b77e71"},"_deposit":{"created_by":3,"id":"13581","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"13581"},"status":"published"},"_oai":{"id":"oai:kwansei.repo.nii.ac.jp:00013581","sets":["3485:3486:3490"]},"author_link":["28899","28900"],"item_10006_text_27":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_text_value":"AN00029407"}]},"item_10006_textarea_23":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_textarea_value":"学位の専攻分野の名称:博 士(商 学)"},{"subitem_textarea_value":"学位記番号:甲商第16号(文部科学省への報告番号甲第452号)"},{"subitem_textarea_value":"学位授与年月日:2013年2月27日"}]},"item_10006_version_type_18":{"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":"笠岡, 恵理子"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"Kasaoka, Eriko","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-11-30"}],"displaytype":"detail","filename":"52-27.pdf","filesize":[{"value":"286.4 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"論文要旨","url":"https://kwansei.repo.nii.ac.jp/record/13581/files/52-27.pdf"},"version_id":"31f4015c-a70d-411a-ac85-99041dbda3c7"}]},"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":"thesis","resourceuri":"http://purl.org/coar/resource_type/c_46ec"}]},"item_title":"The Effect of Defined Benefit Liability on Firms 'Valuations in Japan : Comparison of Japanese GAAP for Retirement Benefits with IAS19","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"The Effect of Defined Benefit Liability on Firms 'Valuations in Japan : Comparison of Japanese GAAP for Retirement Benefits with IAS19"}]},"item_type_id":"10006","owner":"3","path":["3490"],"pubdate":{"attribute_name":"公開日","attribute_value":"2014-02-12"},"publish_date":"2014-02-12","publish_status":"0","recid":"13581","relation_version_is_last":true,"title":["The Effect of Defined Benefit Liability on Firms 'Valuations in Japan : Comparison of Japanese GAAP for Retirement Benefits with IAS19"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-07-25T16:01:38.117872+00:00"}