{"created":"2023-07-25T09:26:08.328393+00:00","id":29355,"links":{},"metadata":{"_buckets":{"deposit":"6f8a96f5-9d54-49ea-acd3-1f39ad4cb620"},"_deposit":{"created_by":19,"id":"29355","owners":[19],"pid":{"revision_id":0,"type":"depid","value":"29355"},"status":"published"},"_oai":{"id":"oai:kwansei.repo.nii.ac.jp:00029355","sets":["4544:4585:5744"]},"author_link":["57139","57140"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2021-03-10","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"4","bibliographicPageEnd":"256","bibliographicPageStart":"237","bibliographicVolumeNumber":"68","bibliographic_titles":[{"bibliographic_title":"商学論究"},{"bibliographic_title":"Journal of Business Administration","bibliographic_titleLang":"en"}]}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00114131","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"02872552","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, 直樹"}],"nameIdentifiers":[{"nameIdentifier":"57139","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Fujita, Naoki","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"57140","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":"2021-03-16"}],"displaytype":"detail","filename":"14.pdf","filesize":[{"value":"1.0 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"本文","url":"https://kwansei.repo.nii.ac.jp/record/29355/files/14.pdf"},"version_id":"b88f7807-8414-47ce-b7d0-6ff4b6ab5792"}]},"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":"SFAS第158号における未認識債務の価値関連性 : 日本企業が抱える過去勤務費用と数理計算上の差異を中心に","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"SFAS第158号における未認識債務の価値関連性 : 日本企業が抱える過去勤務費用と数理計算上の差異を中心に"},{"subitem_title":"The Value Relevance of Unrecognized Obligations in SFAS No. 158 : Focused on Prior Service Costs and Actuarial Gains and Losses in Japan","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"19","path":["5744"],"pubdate":{"attribute_name":"公開日","attribute_value":"2021-03-16"},"publish_date":"2021-03-16","publish_status":"0","recid":"29355","relation_version_is_last":true,"title":["SFAS第158号における未認識債務の価値関連性 : 日本企業が抱える過去勤務費用と数理計算上の差異を中心に"],"weko_creator_id":"19","weko_shared_id":-1},"updated":"2023-07-25T10:38:29.624975+00:00"}