{"created":"2023-05-15T14:03:14.511606+00:00","id":43,"links":{},"metadata":{"_buckets":{"deposit":"60d1918b-2833-4990-b836-ee4f7664d9cd"},"_deposit":{"created_by":31,"id":"43","owner":"31","owners":[31],"pid":{"revision_id":0,"type":"depid","value":"43"},"status":"published"},"_oai":{"id":"oai:ogu.repo.nii.ac.jp:00000043","sets":["3:14:27:34"]},"author_link":[],"control_number":"43","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2010-11-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"42","bibliographicPageStart":"1","bibliographicVolumeNumber":"10","bibliographic_titles":[{"bibliographic_title":"大阪学院大学企業情報学研究","bibliographic_titleLang":"ja"},{"bibliographic_title":"OSAKA GAKUIN CORPORATE INTELLIGENCE REVIEW","bibliographic_titleLang":"en"}]}]},"item_10002_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"names":[{"name":"Gunji, Takeshi","nameLang":"en"}]}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.24730/00000041","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"大阪学院大学企業情報学会","subitem_publisher_language":"ja"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1346-3756","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":"2013-06-26"}],"displaytype":"detail","filename":"郡司健.pdf","filesize":[{"value":"18.0 MB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"郡司健「キャッシュ・フロー会計の計算構造-キャッシュ・フロー計算書の表示法と作成法を中心として-」","url":"https://ogu.repo.nii.ac.jp/record/43/files/郡司健.pdf"},"version_id":"dda27ca9-cacc-46a6-bd42-73f039af6da6"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"直説法","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"間接法","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"レーマン三勘定系統説","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"直接的作成法","subitem_subject_language":"ja","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":"キャッシュ・フロー会計の計算構造 - キャッシュ・フロー計算書の表示法と作成法を中心として-","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"キャッシュ・フロー会計の計算構造 - キャッシュ・フロー計算書の表示法と作成法を中心として-","subitem_title_language":"ja"},{"subitem_title":"Structure of Cash Flow Accounting - Presentation and Preparation of Statement of Cash Flows -","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"31","path":["34"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2013-06-26"},"publish_date":"2013-06-26","publish_status":"0","recid":"43","relation_version_is_last":true,"title":["キャッシュ・フロー会計の計算構造 - キャッシュ・フロー計算書の表示法と作成法を中心として-"],"weko_creator_id":"31","weko_shared_id":-1},"updated":"2023-09-27T05:50:15.789818+00:00"}