{"created":"2023-06-19T09:42:53.572850+00:00","id":1747,"links":{},"metadata":{"_buckets":{"deposit":"3a8dc8f8-de56-4ba5-b1b8-d534e34abf6d"},"_deposit":{"created_by":3,"id":"1747","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"1747"},"status":"published"},"_oai":{"id":"oai:matsuyama-u-r.repo.nii.ac.jp:00001747","sets":["10:11:197:204"]},"author_link":["2786","2787"],"item_3_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-12-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"5","bibliographicPageEnd":"91","bibliographicPageStart":"77","bibliographicVolumeNumber":"24","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":"4","subitem_description_type":"Other"}]},"item_3_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00008785502","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":"松山大学経営学部"}]},"item_3_text_7":{"attribute_name":"著者所属(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Matsuyama University,Faculty of Business Administration"}]},"item_3_title_3":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_title":"カイケイ キジュン ノ タゲンカ ト チュウショウ キギョウ ノ カイケイ"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"原田, 満範"},{"creatorName":"ハラダ, ミツノリ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"2786","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Harada, Mitsunori","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"2787","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":"KJ00008785502.pdf","filesize":[{"value":"526.0 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00008785502.pdf","url":"https://matsuyama-u-r.repo.nii.ac.jp/record/1747/files/KJ00008785502.pdf"},"version_id":"bd2ed9c3-7ce9-4210-b2a4-5a8f03d4422a"}]},"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":"会計基準の多元化と中小企業の会計","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"会計基準の多元化と中小企業の会計"},{"subitem_title":"The Diversifications of Accounting Standards in Small Business","subitem_title_language":"en"}]},"item_type_id":"3","owner":"3","path":["204"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-04-05"},"publish_date":"2017-04-05","publish_status":"0","recid":"1747","relation_version_is_last":true,"title":["会計基準の多元化と中小企業の会計"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-19T10:16:44.977510+00:00"}