{"_buckets": {"deposit": "c2bd0d17-2576-49fb-a902-4c8ccfff66ca"}, "_deposit": {"id": "2005326", "owners": [1], "pid": {"revision_id": 0, "type": "depid", "value": "2005326"}, "status": "published"}, "_oai": {"id": "oai:nagoya.repo.nii.ac.jp:02005326", "sets": ["1680504467577"]}, "author_link": [], "control_number": "2005326", "item_1615768549627": {"attribute_name": "出版タイプ", "attribute_value_mlt": [{"subitem_version_resource": "http://purl.org/coar/version/c_970fb48d4fbd8a85", "subitem_version_type": "VoR"}]}, "item_9_alternative_title_19": {"attribute_name": "その他のタイトル", "attribute_value_mlt": [{"subitem_alternative_title": "Capital Maintenance Rules and IFRS in the UK", "subitem_alternative_title_language": "en"}]}, "item_9_biblio_info_6": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2023-03", "bibliographicIssueDateType": "Issued"}, "bibliographicIssueNumber": "3", "bibliographicPageEnd": "32", "bibliographicPageStart": "25", "bibliographicVolumeNumber": "70", "bibliographic_titles": [{"bibliographic_title": "経済科学", "bibliographic_titleLang": "ja"}, {"bibliographic_title": "The Economic Science", "bibliographic_titleLang": "en"}]}]}, "item_9_description_4": {"attribute_name": "内容記述", "attribute_value_mlt": [{"subitem_description": "The purpose of this paper is to examine how profits available for dividends are determined through accounting profits in the UK and what the Government is proposing on the capital maintenance rules. We will find that the UK’s Companies Act 2006 states that profits available for dividends are based on the distinctions between realized and unrealized rules, though IFRS has abolished them. In addition, we will find that even after the Government’s proposal is carried out, the Companies Act will need to determine whether profits are realized or unrealized.", "subitem_description_language": "en", "subitem_description_type": "Abstract"}, {"subitem_description": "「制度会計における課題」特集", "subitem_description_language": "ja", "subitem_description_type": "Other"}]}, "item_9_identifier_registration": {"attribute_name": "ID登録", "attribute_value_mlt": [{"subitem_identifier_reg_text": "10.18999/ecos.70.3.25", "subitem_identifier_reg_type": "JaLC"}]}, "item_9_publisher_32": {"attribute_name": "出版者", "attribute_value_mlt": [{"subitem_publisher": "名古屋大学大学院経済学研究科", "subitem_publisher_language": "ja"}, {"subitem_publisher": "Graduate School of Economics Nagoya University", "subitem_publisher_language": "en"}]}, "item_9_source_id_7": {"attribute_name": "収録物識別子", "attribute_value_mlt": [{"subitem_source_identifier": "0022-9725", "subitem_source_identifier_type": "PISSN"}, {"subitem_source_identifier": "2434-5741", "subitem_source_identifier_type": "EISSN"}]}, "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": "山田, 純平", "creatorNameLang": "ja"}, {"creatorName": "YAMADA, Jumpei", "creatorNameLang": "en"}]}]}, "item_files": {"attribute_name": "ファイル情報", "attribute_type": "file", "attribute_value_mlt": [{"accessrole": "open_access", "date": [{"dateType": "Available", "dateValue": "2023-04-04"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "04_YAMADA-Jumpei.pdf", "filesize": [{"value": "1.1 MB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "mimetype": "application/pdf", "size": 1100000.0, "url": {"objectType": "fulltext", "url": "https://nagoya.repo.nii.ac.jp/record/2005326/files/04_YAMADA-Jumpei.pdf"}, "version_id": "f030b867-e7aa-4f5b-afcd-77dc4b98a441"}]}, "item_keyword": {"attribute_name": "キーワード", "attribute_value_mlt": [{"subitem_subject": "Dividends", "subitem_subject_scheme": "Other"}, {"subitem_subject": "Capital Maintenance", "subitem_subject_scheme": "Other"}, {"subitem_subject": "IFRS", "subitem_subject_scheme": "Other"}, {"subitem_subject": "Realization", "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": "英国資本制度改革と会計基準", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "英国資本制度改革と会計基準", "subitem_title_language": "ja"}]}, "item_type_id": "40001", "owner": "1", "path": ["1680504467577"], "permalink_uri": "https://doi.org/10.18999/ecos.70.3.25", "pubdate": {"attribute_name": "PubDate", "attribute_value": "2023-04-04"}, "publish_date": "2023-04-04", "publish_status": "0", "recid": "2005326", "relation": {}, "relation_version_is_last": true, "title": ["英国資本制度改革と会計基準"], "weko_shared_id": -1}