{"created":"2023-06-23T12:21:06.289860+00:00","id":12611,"links":{},"metadata":{"_buckets":{"deposit":"c0385b35-bf27-46d5-b0c2-ced09847dcb6"},"_deposit":{"created_by":21,"id":"12611","owners":[21],"pid":{"revision_id":0,"type":"depid","value":"12611"},"status":"published"},"_oai":{"id":"oai:asahi-u.repo.nii.ac.jp:00012611","sets":["46:342:457"]},"author_link":["15747"],"item_10002_biblio_info_77":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2020-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"20","bibliographicPageEnd":"10","bibliographicPageStart":"1","bibliographic_titles":[{"bibliographic_title":"朝日大学大学院経営学研究科紀要"},{"bibliographic_title":"Bulletin of Graduate School of Business Administration, Asahi University","bibliographic_titleLang":"en"}]}]},"item_10002_description_80":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"内航海運での新造船投入による減価償却費の増加は、一部船舶での耐用年数の変更などを行うことで、減価償却費を減少させ赤字幅の縮小を可能にし、船会社の業績に大きな影響をもたらす。本研究では、燃料料金の変動の影響を受け、サーチャージ等の対策の他、環境規制での窒素酸化物への対応が求められているため、海運業各社は業績向上の手段として減価償却費の取り扱いとその運賃の関連性に注目する。具体的には、船舶における運送原価、減価償却が船会社の経営に与える影響、船会社の対応策を通じて、海運業における船舶の減価償却と運賃の現状を明らかにする。","subitem_description_type":"Abstract"}]},"item_10002_description_81":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"The increase in depreciation costs resulting from the completion of new coastal ships will reduce depreciation costs by changing the useful lives of some ships, which will enable the reduction of the deficit, and will have a significant impact on the business performance of shipping companies. This paper focuses on the relationship between freight rates and the treatment of depreciation costs in the marine transportation industry, which is affected by fluctuations in fuel rates and is required to take measures against surcharges and nitrogen oxides under environmental regulations. Specifically, this paper clarifies the present state of ship depreciation and freight rates in the marine transportation industry through the transportation cost of ships, the effect of depreciation on the management of ship companies, and countermeasures taken by ship companies. ","subitem_description_type":"Other"}]},"item_10002_heading_98":{"attribute_name":"見出し","attribute_value_mlt":[{"subitem_heading_banner_headline":"研究論文","subitem_heading_language":"ja"}]},"item_10002_radio_89":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_radio_item":"application/pdf"}]},"item_10002_source_id_82":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1346-0544","subitem_source_identifier_type":"ISSN"}]},"item_10002_source_id_84":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11549065","subitem_source_identifier_type":"NCID"}]},"item_10002_textarea_76":{"attribute_name":"所属","attribute_value_mlt":[{"subitem_textarea_value":"朝日大学大学院経営学研究科教授\nGraduate School of Business Administration, Asahi University, Professor"}]},"item_10002_version_type_95":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"土井, 義夫"}],"nameIdentifiers":[{"nameIdentifier":"15747","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"9000045427891","nameIdentifierScheme":"CiNii ID","nameIdentifierURI":"http://ci.nii.ac.jp/nrid/9000045427891"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2020-08-21"}],"displaytype":"detail","filename":"keikenkiyou20_110_2020.pdf","filesize":[{"value":"1.4 MB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"keikenkiyou20_110_2020","url":"https://asahi-u.repo.nii.ac.jp/record/12611/files/keikenkiyou20_110_2020.pdf"},"version_id":"cf7cc685-c1f4-4e70-b573-86902a970874"}]},"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":"海運業における船舶の減価償却と運賃","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"海運業における船舶の減価償却と運賃"},{"subitem_title":"Depreciation and Fares of Ships in the Shipping Business","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"21","path":["457"],"pubdate":{"attribute_name":"公開日","attribute_value":"2020-08-21"},"publish_date":"2020-08-21","publish_status":"0","recid":"12611","relation_version_is_last":true,"title":["海運業における船舶の減価償却と運賃"],"weko_creator_id":"21","weko_shared_id":-1},"updated":"2023-09-26T08:36:22.413259+00:00"}