{"created":"2023-06-23T12:19:51.226012+00:00","id":10998,"links":{},"metadata":{"_buckets":{"deposit":"16a4e6f6-34d2-45de-9678-bc9e8ccc977c"},"_deposit":{"created_by":19,"id":"10998","owners":[19],"pid":{"revision_id":0,"type":"depid","value":"10998"},"status":"published"},"_oai":{"id":"oai:asahi-u.repo.nii.ac.jp:00010998","sets":["64:159"]},"author_link":["14209"],"item_10_creator_30":{"attribute_name":"教員氏名","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"小畠, 信史"}],"nameIdentifiers":[{"nameIdentifier":"14209","nameIdentifierScheme":"WEKO"}]}]},"item_10_date_36":{"attribute_name":"発行又は発表の年月","attribute_value_mlt":[{"subitem_date_issued_datetime":"2019-09"}]},"item_10_textarea_29":{"attribute_name":"業績分類","attribute_value_mlt":[{"subitem_textarea_value":"学術雑誌論文"}]},"item_10_textarea_31":{"attribute_name":"発行、発表雑誌等、又は発表学会等の名称","attribute_value_mlt":[{"subitem_textarea_value":"研究報告集"}]},"item_10_textarea_34":{"attribute_name":"掲載ページ","attribute_value_mlt":[{"subitem_textarea_value":"17-20"}]},"item_10_textarea_35":{"attribute_name":"単著、共著の別","attribute_value_mlt":[{"subitem_textarea_value":"単著"}]},"item_10_textarea_42":{"attribute_name":"概要","attribute_value_mlt":[{"subitem_textarea_value":"トラック運送事業者は、一般に、適正運賃を算出する際には、実用耐用年数と定額法を用いて、営業成績を算出する際には、法定耐用年数と定率法を用いてトラックの減価償却計算を行う。これにより、トラック運送事業者の経営は、相応の影響を受けていると考えられる。本稿は、この影響の可視化を企図し、その問題点と解決策を考察したものである。"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"metadata only access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_14cb"}]},"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":"other","resourceuri":"http://purl.org/coar/resource_type/c_1843"}]},"item_title":"トラック運送事業者における減価償却計算の問題点と経営への影響","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"トラック運送事業者における減価償却計算の問題点と経営への影響"}]},"item_type_id":"10","owner":"19","path":["159"],"pubdate":{"attribute_name":"公開日","attribute_value":"2019-11-21"},"publish_date":"2019-11-21","publish_status":"0","recid":"10998","relation_version_is_last":true,"title":["トラック運送事業者における減価償却計算の問題点と経営への影響"],"weko_creator_id":"19","weko_shared_id":-1},"updated":"2023-06-23T13:24:23.034513+00:00"}