{"created":"2023-07-25T09:50:28.681661+00:00","id":104,"links":{},"metadata":{"_buckets":{"deposit":"5b3ffc82-d797-49db-a959-9ed40bfc48df"},"_deposit":{"created_by":4,"id":"104","owners":[4],"pid":{"revision_id":0,"type":"depid","value":"104"},"status":"published"},"_oai":{"id":"oai:tiu-tijc.repo.nii.ac.jp:00000104","sets":["52:58"]},"author_link":["166","165"],"item_3_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2000-03-25","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"33","bibliographicPageStart":"25","bibliographicVolumeNumber":"6","bibliographic_titles":[{"bibliographic_title":"研究紀要"},{"bibliographic_title":"Bulletin of Tsukuba International University","bibliographic_titleLang":"en"}]}]},"item_3_description_11":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"In this article, we have examined the relationship between capital maintenance and rate-making. Then, we have found out that the water supply fee should be based on the replacement cost, because the historical cost accounting cannot achieve physical capital maintenance. Therefore, the form of financial statements should be reformed.","subitem_description_type":"Other"}]},"item_3_description_15":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_description":"6","subitem_description_type":"Other"}]},"item_3_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00004011032","subitem_description_type":"Other"}]},"item_3_description_2":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P","subitem_description_type":"Other"}]},"item_3_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.20843/00000098","subitem_identifier_reg_type":"JaLC"}]},"item_3_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN10480238","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_19":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13412175","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"会田, 富士朗"},{"creatorName":"アイダ, フジオ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"Aida, Fujio","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":"2017-09-04"}],"displaytype":"detail","filename":"KJ00004011032.pdf","filesize":[{"value":"600.4 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00004011032.pdf","url":"https://tiu-tijc.repo.nii.ac.jp/record/104/files/KJ00004011032.pdf"},"version_id":"a60284a3-72e4-4267-988c-9668aa978433"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"public enterprise accounting","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"physical capital maintenance","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"rate-maiking","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"replacement cost","subitem_subject_language":"en","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":"地方公営企業における資本維持と料金","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"地方公営企業における資本維持と料金"},{"subitem_title":"On a Capital maintenance and a Rate-making of the Local Public Enterprise","subitem_title_language":"en"}]},"item_type_id":"3","owner":"4","path":["58"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-09-04"},"publish_date":"2017-09-04","publish_status":"0","recid":"104","relation_version_is_last":true,"title":["地方公営企業における資本維持と料金"],"weko_creator_id":"4","weko_shared_id":-1},"updated":"2023-07-25T09:59:09.164107+00:00"}