{"created":"2023-06-19T09:42:49.146927+00:00","id":1642,"links":{},"metadata":{"_buckets":{"deposit":"9472ec6c-506e-4565-8ebb-6b5785c8eb73"},"_deposit":{"created_by":3,"id":"1642","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"1642"},"status":"published"},"_oai":{"id":"oai:matsuyama-u-r.repo.nii.ac.jp:00001642","sets":["10:11:190:193"]},"author_link":["2566","2563","2568","2567","2565","2569","2564","2562"],"item_3_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2011-08-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"63","bibliographicPageStart":"49","bibliographicVolumeNumber":"23","bibliographic_titles":[{"bibliographic_title":"松山大学論集"},{"bibliographic_title":"Matsuyama University review","bibliographic_titleLang":"en"}]}]},"item_3_description_15":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_description":"3","subitem_description_type":"Other"}]},"item_3_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00008787460","subitem_description_type":"Other"}]},"item_3_description_8":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_description":"論文","subitem_description_type":"Other"}]},"item_3_description_9":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_description":"Article","subitem_description_type":"Other"}]},"item_3_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN10105261","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_19":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"09163298","subitem_source_identifier_type":"ISSN"}]},"item_3_text_6":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"大阪国際大学学長・教授,松山大学名誉教授,市立尾道大学名誉教授"},{"subitem_text_value":"大阪国際大学教授"},{"subitem_text_value":"大阪国際大学客員教授"},{"subitem_text_value":"大阪国際大学講師"}]},"item_3_title_3":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_title":"キャッシュ フロー カイケイ ノ モンダイテン"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"倉田, 三郎"},{"creatorName":"クラタ, サブロウ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"2562","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"高橋, 泰代"},{"creatorName":"タカハシ, ヤスヨ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"2563","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"宮内, 俊男"},{"creatorName":"ミヤウチ, トシオ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"2564","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"安高, 真一郎"},{"creatorName":"アタカ, シンイチロウ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"2565","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Kurata, Saburo","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"2566","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Takahashi, Yasuyo","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"2567","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Miyauchi, Toshio","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"2568","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Ataka, Shin-ichiro","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"2569","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":"2017-04-05"}],"displaytype":"detail","filename":"KJ00008787460.pdf","filesize":[{"value":"273.1 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00008787460.pdf","url":"https://matsuyama-u-r.repo.nii.ac.jp/record/1642/files/KJ00008787460.pdf"},"version_id":"de831a58-4fe4-458f-8bdd-9f25f42ece70"}]},"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":"キャッシュ・フロー会計の問題点","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"キャッシュ・フロー会計の問題点"},{"subitem_title":"A Problem of Cash Flow Statement","subitem_title_language":"en"}]},"item_type_id":"3","owner":"3","path":["193"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-04-05"},"publish_date":"2017-04-05","publish_status":"0","recid":"1642","relation_version_is_last":true,"title":["キャッシュ・フロー会計の問題点"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-19T10:20:26.898087+00:00"}