{"created":"2023-07-25T10:08:46.039577+00:00","id":207,"links":{},"metadata":{"_buckets":{"deposit":"1edef037-b56a-405e-9e40-4de3ccc34f0a"},"_deposit":{"created_by":5,"id":"207","owners":[5],"pid":{"revision_id":0,"type":"depid","value":"207"},"status":"published"},"_oai":{"id":"oai:jobu.repo.nii.ac.jp:00000207","sets":["7:15"]},"author_link":["188","189"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2010-09-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"24","bibliographicPageStart":"1","bibliographicVolumeNumber":"9","bibliographic_titles":[{"bibliographic_title":"上武大学ビジネス情報学部紀要. 2010, vol.9, no.1, p.1-24"},{"bibliographic_title":"Jobu Daigaku Bijinesu Joho Gakubu kiyo (Bulletin of Faculty of Business Information Sciences, Jobu University). 2010, vol.9, no.1, p.1-24","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本論文では、アメリカの20世紀初頭における鉄道会社の設備金融の特質および問題、リース方式―フィラデルフィア方式―による設備金融の歴史、設備信託スキームおよび法律上の問題点、リースの会計実務および会計報告の基準等を検討する。そして、20世紀初頭、州際商業委員会（ICC）の設定した規定によって、アメリカの鉄道会社が使用するリース設備が所有設備と合算されて「設備」として資産計上されており、さらに、今日の企業会計の経済的実質に基づくリースの資本化論とは異質の考え方である「法的実質」の理論があったことを明らかにする。","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"上武大学ビジネス情報学部"}]},"item_10002_relation_12":{"attribute_name":"論文ID（NAID）","attribute_value_mlt":[{"subitem_relation_type_id":{"subitem_relation_type_id_text":"110007701622","subitem_relation_type_select":"NAID"}}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1347-6653 1884-7293","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"石井, 明"},{"creatorName":"イシイ, アキラ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"188","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"ISHII, 明","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"189","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":"2023-02-03"}],"displaytype":"detail","filename":"729-09(1)-001.pdf","filesize":[{"value":"592.2 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"729-09(1)-001","url":"https://jobu.repo.nii.ac.jp/record/207/files/729-09(1)-001.pdf"},"version_id":"b229be31-b2d8-4988-b705-d1473c3cd0b4"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"リース契約","subitem_subject_scheme":"Other"},{"subitem_subject":"抵当先取特権","subitem_subject_scheme":"Other"},{"subitem_subject":"将来取得財産条項","subitem_subject_scheme":"Other"},{"subitem_subject":"鉄道車両設備信託","subitem_subject_scheme":"Other"},{"subitem_subject":"割賦販売契約","subitem_subject_scheme":"Other"},{"subitem_subject":"フィラデルフィア方式","subitem_subject_scheme":"Other"},{"subitem_subject":"設備信託証書","subitem_subject_scheme":"Other"},{"subitem_subject":"法的実質","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":"アメリカ鉄道会社に関するリース会計の考察 : 20世紀初頭における鉄道車両設備リースに焦点をあてて","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"アメリカ鉄道会社に関するリース会計の考察 : 20世紀初頭における鉄道車両設備リースに焦点をあてて"},{"subitem_title":"Insights into Accounting for Leases in connection with American Railroads : Focus on car and equipment leasing of railroads in the early part of the 20th century","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"5","path":["15"],"pubdate":{"attribute_name":"公開日","attribute_value":"2023-02-03"},"publish_date":"2023-02-03","publish_status":"0","recid":"207","relation_version_is_last":true,"title":["アメリカ鉄道会社に関するリース会計の考察 : 20世紀初頭における鉄道車両設備リースに焦点をあてて"],"weko_creator_id":"5","weko_shared_id":-1},"updated":"2023-07-25T10:13:18.356147+00:00"}