{"created":"2023-05-15T09:32:35.986036+00:00","id":4444,"links":{},"metadata":{"_buckets":{"deposit":"ef53057c-102e-40c5-9e12-a6d18a8adbab"},"_deposit":{"created_by":14,"id":"4444","owners":[14],"pid":{"revision_id":0,"type":"depid","value":"4444"},"status":"published"},"_oai":{"id":"oai:icu.repo.nii.ac.jp:00004444","sets":["12:26:19:463"]},"author_link":["6374"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2018-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"85","bibliographicPageEnd":"83","bibliographicPageStart":"69","bibliographic_titles":[{"bibliographic_title":"社会科学ジャーナル","bibliographic_titleLang":"ja"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"Until now business income has been a most fundamental concept in accounting,\nwhere the principle of matching cost with revenue has been the central feature\nof double-entry book keeping system. It is, however, quite obvious that now\nthere is little agreement among researchers and CPAs regarding (1) the nature of\nincome, (2) the structure and mechanism of income determination and (3) the essential\nelements of income determination. This study will focus on the importance\nof “business activities” in an enterprise which generates income as well as\nthe transformation from original activities to artificial ones so as to theoretically\nsolve these complex problems.","subitem_description_language":"en","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.34577/00004296","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"国際基督教大学","subitem_publisher_language":"ja"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"04542134","subitem_source_identifier_type":"ISSN"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Miyazaki, Nobuyuki","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"6374","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":"2018-04-11"}],"displaytype":"detail","filename":"85号Nobuyuki Miyazaki.pdf","filesize":[{"value":"1.2 MB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"Fundamental Logic of Periodic Income Determination of Financial Accounting","url":"https://icu.repo.nii.ac.jp/record/4444/files/85号Nobuyuki Miyazaki.pdf"},"version_id":"05214fb4-e6dc-49bd-912b-f91cac2d53a4"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"eng"}]},"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":"Fundamental Logic of Periodic Income Determination of Financial Accounting","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"Fundamental Logic of Periodic Income Determination of Financial Accounting","subitem_title_language":"ja"},{"subitem_title":"Fundamental Logic of Periodic Income Determination of Financial Accounting","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"14","path":["463"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2018-04-11"},"publish_date":"2018-04-11","publish_status":"0","recid":"4444","relation_version_is_last":true,"title":["Fundamental Logic of Periodic Income Determination of Financial Accounting"],"weko_creator_id":"14","weko_shared_id":-1},"updated":"2023-10-02T04:02:40.498712+00:00"}