{"_buckets": {"deposit": "bea39431-8c51-4a61-94b2-6769b4c3015a"}, "_deposit": {"id": "7864", "owners": [], "pid": {"revision_id": 0, "type": "depid", "value": "7864"}, "status": "published"}, "_oai": {"id": "oai:niigata-u.repo.nii.ac.jp:00007864", "sets": ["456", "813"]}, "item_7_alternative_title_1": {"attribute_name": "その他のタイトル", "attribute_value_mlt": [{"subitem_alternative_title": "Fair Value of Financial Instruments and Dividend Regulatory Experimental Study about the China Automobile Production System"}]}, "item_7_biblio_info_6": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2002-11", "bibliographicIssueDateType": "Issued"}, "bibliographicPageEnd": "71", "bibliographicPageStart": "55", "bibliographicVolumeNumber": "25", "bibliographic_titles": [{"bibliographic_title": "現代社会文化研究"}, {"bibliographic_title": "現代社会文化研究", "bibliographic_titleLang": "en"}]}]}, "item_7_description_4": {"attribute_name": "抄録", "attribute_value_mlt": [{"subitem_description": "本論文従金融商品時価評価的特殊性着眼、対話種評価差益的分紅可能性進行了探討。商法計算規定有両個目的--対情報公開和股利分配進行規範。商法規定対有市場価格的金融商品進行時価評価主要是従提高情報公開効果的角度考慮的。従股利分配的方面来講、現行商法従保護債権人利益角度出発、依然堅持取得原価主義(保守主義)、把金融商品浄評価差益視為未実現利益、不準列作可分配利益的源泉項目。本稿以「金融商品会計基準」為中心重点分析了作為利潤表列示項目的金融資産時価評価差益的特殊性、討論了対金融商品時価評価利益進行股利分配限制的不必要性。", "subitem_description_type": "Abstract"}]}, "item_7_full_name_3": {"attribute_name": "著者別名", "attribute_value_mlt": [{"nameIdentifiers": [{"nameIdentifier": "56641", "nameIdentifierScheme": "WEKO"}], "names": [{"name": "Qiu, Yan Mei"}]}]}, "item_7_publisher_7": {"attribute_name": "出版者", "attribute_value_mlt": [{"subitem_publisher": "新潟大学大学院現代社会文化研究科"}]}, "item_7_select_19": {"attribute_name": "著者版フラグ", "attribute_value_mlt": [{"subitem_select_item": "publisher"}]}, "item_7_source_id_11": {"attribute_name": "書誌レコードID", "attribute_value_mlt": [{"subitem_source_identifier": "AN1046766X", "subitem_source_identifier_type": "NCID"}]}, "item_7_source_id_9": {"attribute_name": "ISSN", "attribute_value_mlt": [{"subitem_source_identifier": "13458485", "subitem_source_identifier_type": "ISSN"}]}, "item_creator": {"attribute_name": "著者", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "邱, 艶梅"}], "nameIdentifiers": [{"nameIdentifier": "56640", "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": "2019-08-06"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "18_0077.pdf", "filesize": [{"value": "115.2 kB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 115200.0, "url": {"label": "18_0077.pdf", "url": "https://niigata-u.repo.nii.ac.jp/record/7864/files/18_0077.pdf"}, "version_id": "11f20f6f-4e40-4463-8b43-e0fab2ae5d54"}]}, "item_keyword": {"attribute_name": "キーワード", "attribute_value_mlt": [{"subitem_subject": "時価評価", "subitem_subject_scheme": "Other"}, {"subitem_subject": "実現利益", "subitem_subject_scheme": "Other"}, {"subitem_subject": "配当可能利益", "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": "金融商品の時価評価と配当規制 : 商法計算規定の目的の視点から", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "金融商品の時価評価と配当規制 : 商法計算規定の目的の視点から"}, {"subitem_title": "金融商品の時価評価と配当規制 : 商法計算規定の目的の視点から", "subitem_title_language": "en"}]}, "item_type_id": "7", "owner": "1", "path": ["456", "813"], "permalink_uri": "http://hdl.handle.net/10191/1038", "pubdate": {"attribute_name": "公開日", "attribute_value": "2007-04-18"}, "publish_date": "2007-04-18", "publish_status": "0", "recid": "7864", "relation": {}, "relation_version_is_last": true, "title": ["金融商品の時価評価と配当規制 : 商法計算規定の目的の視点から"], "weko_shared_id": null}