WEKO3
アイテム
{"_buckets": {"deposit": "b0ffde99-b579-4125-ab2a-1477a3c78d8a"}, "_deposit": {"created_by": 3, "id": "798", "owners": [3], "pid": {"revision_id": 0, "type": "depid", "value": "798"}, "status": "published"}, "_oai": {"id": "oai:mejiro.repo.nii.ac.jp:00000798", "sets": ["84"]}, "author_link": ["2130", "2129"], "item_3_biblio_info_12": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2009", "bibliographicIssueDateType": "Issued"}, "bibliographicPageEnd": "0", "bibliographicPageStart": "1", "bibliographicVolumeNumber": "(7)", "bibliographic_titles": [{"bibliographic_title": "目白大学経営学研究"}, {"bibliographic_title": "Mejiro journal of management", "bibliographic_titleLang": "en"}]}]}, "item_3_description_15": {"attribute_name": "表示順", "attribute_value_mlt": [{"subitem_description": "3", "subitem_description_type": "Other"}]}, "item_3_description_16": {"attribute_name": "アクセション番号", "attribute_value_mlt": [{"subitem_description": "KJ00005645940", "subitem_description_type": "Other"}]}, "item_3_description_2": {"attribute_name": "ページ属性", "attribute_value_mlt": [{"subitem_description": "P", "subitem_description_type": "Other"}]}, "item_3_source_id_1": {"attribute_name": "雑誌書誌ID", "attribute_value_mlt": [{"subitem_source_identifier": "AA11843415", "subitem_source_identifier_type": "NCID"}]}, "item_3_source_id_19": {"attribute_name": "ISSN", "attribute_value_mlt": [{"subitem_source_identifier": "1348-5776", "subitem_source_identifier_type": "ISSN"}]}, "item_3_text_6": {"attribute_name": "著者所属(日)", "attribute_value_mlt": [{"subitem_text_value": "目白大学経営学部"}]}, "item_creator": {"attribute_name": "著者", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "寺崎, 克志"}, {"creatorName": "テラサキ, カツシ", "creatorNameLang": "ja-Kana"}], "nameIdentifiers": [{"nameIdentifier": "2129", "nameIdentifierScheme": "WEKO"}]}, {"creatorNames": [{"creatorName": "TERASAKI, Katsushi", "creatorNameLang": "en"}], "nameIdentifiers": [{"nameIdentifier": "2130", "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": "2017-10-20"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "KJ00005645940.pdf", "filesize": [{"value": "415.1 kB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 415100.0, "url": {"label": "KJ00005645940.pdf", "url": "https://mejiro.repo.nii.ac.jp/record/798/files/KJ00005645940.pdf"}, "version_id": "65c90ae1-5661-4b04-99a1-97929fae240f"}]}, "item_keyword": {"attribute_name": "キーワード", "attribute_value_mlt": [{"subitem_subject": "研究開発費", "subitem_subject_scheme": "Other"}, {"subitem_subject": "会計基準", "subitem_subject_scheme": "Other"}, {"subitem_subject": "即時費用化", "subitem_subject_scheme": "Other"}, {"subitem_subject": "資産化", "subitem_subject_scheme": "Other"}, {"subitem_subject": "research and development costs", "subitem_subject_language": "en", "subitem_subject_scheme": "Other"}, {"subitem_subject": "accounting standards", "subitem_subject_language": "en", "subitem_subject_scheme": "Other"}, {"subitem_subject": "immediate expensing", "subitem_subject_language": "en", "subitem_subject_scheme": "Other"}, {"subitem_subject": "capitalization", "subitem_subject_language": "en", "subitem_subject_scheme": "Other"}]}, "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": "研究開発費の会計基準に関する一考察", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "研究開発費の会計基準に関する一考察"}, {"subitem_title": "An essay on accounting standards for research and development expenditures", "subitem_title_language": "en"}]}, "item_type_id": "3", "owner": "3", "path": ["84"], "permalink_uri": "https://mejiro.repo.nii.ac.jp/records/798", "pubdate": {"attribute_name": "公開日", "attribute_value": "2017-10-20"}, "publish_date": "2017-10-20", "publish_status": "0", "recid": "798", "relation": {}, "relation_version_is_last": true, "title": ["研究開発費の会計基準に関する一考察"], "weko_shared_id": -1}
研究開発費の会計基準に関する一考察
https://mejiro.repo.nii.ac.jp/records/798
https://mejiro.repo.nii.ac.jp/records/798f3e10140-aab8-4252-9a16-f75401b42b16
名前 / ファイル | ライセンス | アクション |
---|---|---|
KJ00005645940.pdf (415.1 kB)
|
|
Item type | [ELS]紀要論文 / Departmental Bulletin Paper(1) | |||||
---|---|---|---|---|---|---|
公開日 | 2017-10-20 | |||||
タイトル | ||||||
タイトル | 研究開発費の会計基準に関する一考察 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | An essay on accounting standards for research and development expenditures | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 研究開発費 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 会計基準 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 即時費用化 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 資産化 | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | research and development costs | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | accounting standards | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | immediate expensing | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | capitalization | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
雑誌書誌ID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AA11843415 | |||||
ページ属性 | ||||||
内容記述タイプ | Other | |||||
内容記述 | P | |||||
著者 |
寺崎, 克志
× 寺崎, 克志× TERASAKI, Katsushi |
|||||
著者所属(日) | ||||||
目白大学経営学部 | ||||||
書誌情報 |
目白大学経営学研究 en : Mejiro journal of management 巻 (7), p. 1-0, 発行日 2009 |
|||||
表示順 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 3 | |||||
アクセション番号 | ||||||
内容記述タイプ | Other | |||||
内容記述 | KJ00005645940 | |||||
ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 1348-5776 |