{"created":"2023-07-25T10:29:39.355938+00:00","id":912,"links":{},"metadata":{"_buckets":{"deposit":"0672493a-9f00-42db-895f-0417851d3588"},"_deposit":{"created_by":1,"id":"912","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"912"},"status":"published"},"_oai":{"id":"oai:hue.repo.nii.ac.jp:00000912","sets":["46:120:231:232"]},"author_link":["2253","2254"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2008-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3・4","bibliographicPageEnd":"312","bibliographicPageStart":"297","bibliographicVolumeNumber":"30","bibliographic_titles":[{"bibliographic_title":"広島経済大学経済研究論集"},{"bibliographic_title":"HUE Journal of Economics and Business","bibliographic_titleLang":"en"}]}]},"item_10002_description_19":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_10002_description_6":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"Ⅰ.はじめに\nⅡ.近年の会計思考の動向\nA)国際的統合化\nB)収益・費用アプローチから資産・負債アプローチへ\nC)取得原価主義から時価主義へ\nⅢ.資本制度の変遷\nA)資本金の元来の機能\nB)資本金と株式との関係の変遷\nC)資本と利益の関係\nⅣ.配当概念の変革\nA)資本の部╱純資産の部の構成\nB)新たな配当概念とその原資\nⅤ.おわりに","subitem_description_type":"Other"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"広島経済大学経済学会"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00212083","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0387-1436","subitem_source_identifier_type":"ISSN"}]},"item_10002_subject_21":{"attribute_name":"日本十進分類法","attribute_value_mlt":[{"subitem_subject":"335.4","subitem_subject_scheme":"NDC"},{"subitem_subject":"336.9","subitem_subject_scheme":"NDC"},{"subitem_subject":"335.44","subitem_subject_scheme":"NDC"},{"subitem_subject":"335.45","subitem_subject_scheme":"NDC"},{"subitem_subject":"331.82","subitem_subject_scheme":"NDC"}]},"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":"高岡, 義幸"},{"creatorName":"タカオカ, ヨシユキ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"Takaoka, Yoshiyuki","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":"2023-02-28"}],"displaytype":"detail","filename":"keizai1978300314.pdf","filesize":[{"value":"13.7 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"keizai1978300314.pdf","url":"https://hue.repo.nii.ac.jp/record/912/files/keizai1978300314.pdf"},"version_id":"ea56f331-4d14-4e55-b0fd-a28beb88b371"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"株式会社","subitem_subject_scheme":"Other"},{"subitem_subject":"会計","subitem_subject_scheme":"Other"},{"subitem_subject":"資本","subitem_subject_scheme":"Other"},{"subitem_subject":"配当","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":"株式会社における資本と配当の概念変化","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"株式会社における資本と配当の概念変化"},{"subitem_title":"The Changing Concept of Stated Capital and Dividend in Joint-stock Corporation","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"1","path":["232"],"pubdate":{"attribute_name":"公開日","attribute_value":"2023-02-28"},"publish_date":"2023-02-28","publish_status":"0","recid":"912","relation_version_is_last":true,"title":["株式会社における資本と配当の概念変化"],"weko_creator_id":"1","weko_shared_id":1},"updated":"2023-07-25T10:36:30.074205+00:00"}