{"created":"2023-05-15T14:03:26.524843+00:00","id":352,"links":{},"metadata":{"_buckets":{"deposit":"728d0e92-c7e5-41fe-bb6c-e9e69e60e7b3"},"_deposit":{"created_by":31,"id":"352","owner":"31","owners":[31],"pid":{"revision_id":0,"type":"depid","value":"352"},"status":"published"},"_oai":{"id":"oai:ogu.repo.nii.ac.jp:00000352","sets":["3:114:202:215"]},"author_link":["405"],"control_number":"352","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2018-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"31","bibliographicPageStart":"1","bibliographicVolumeNumber":"43","bibliographic_titles":[{"bibliographic_title":"大阪学院大学商・経営学論集","bibliographic_titleLang":"ja"},{"bibliographic_title":"OSAKA GAKUIN UNIVERSITY REVIEW OF COMMERCE AND BUSINESS ADMINISTRATION","bibliographic_titleLang":"en"}]}]},"item_10002_description_12":{"attribute_name":"論文ID（NAID）","attribute_value_mlt":[{"subitem_description":"120006485744","subitem_description_language":"ja","subitem_description_type":"Other"}]},"item_10002_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"405","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"30113145","nameIdentifierScheme":"e-Rad","nameIdentifierURI":"https://kaken.nii.ac.jp/ja/search/?qm=30113145"}],"names":[{"name":"Gunji, Takeshi","nameLang":"en"}]}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.24730/00000309","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"大阪学院大学商・経営学会","subitem_publisher_language":"ja"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"2189-7123","subitem_source_identifier_type":"ISSN"}]},"item_10002_version_type_20":{"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":"郡司, 健","creatorNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"30113145","nameIdentifierScheme":"e-Rad","nameIdentifierURI":"https://kaken.nii.ac.jp/ja/search/?qm=30113145"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2018-07-02"}],"displaytype":"detail","filename":"郡司健「貸借対照表観の論理的変遷」.pdf","filesize":[{"value":"570.4 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"郡司健「貸借対照表観の論理的変遷」","url":"https://ogu.repo.nii.ac.jp/record/352/files/郡司健「貸借対照表観の論理的変遷」.pdf"},"version_id":"1cd47dea-75b5-498e-803a-3a7c4b9039d4"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"貸借対照表観","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"収益費用アプローチ","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"資産負債アプローチ","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"混合測定","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"公正価値測定","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"Balance sheet view","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"revenue and expense view","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"asset and liability view","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"hybrid measurement","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"fair value measurement","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":"貸借対照表観の論理的変遷","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"貸借対照表観の論理的変遷","subitem_title_language":"ja"},{"subitem_title":"Theoretical changes of the viewpoint of balance sheet","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"31","path":["215"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2018-07-02"},"publish_date":"2018-07-02","publish_status":"0","recid":"352","relation_version_is_last":true,"title":["貸借対照表観の論理的変遷"],"weko_creator_id":"31","weko_shared_id":-1},"updated":"2023-08-21T01:48:38.927568+00:00"}