{"created":"2023-05-15T11:49:48.352192+00:00","id":11317,"links":{},"metadata":{"_buckets":{"deposit":"da037c52-6af7-4bd0-bd85-d31905fca303"},"_deposit":{"created_by":1,"id":"11317","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"11317"},"status":"published"},"_oai":{"id":"oai:kanagawa-u.repo.nii.ac.jp:00011317","sets":["1051:1052:1053:1077"]},"author_link":["31455","31454"],"item_3_alternative_title_20":{"attribute_name":"その他の言語のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Die materialistische Auffassung der doppelten Buchhaltung(II): Versuch einer Erklarung des Wesens der systematischen Buchhaltung aufgrund von Nicklisch' schen \"Bilanztheorie\""}]},"item_3_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"1991-09-25","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"121","bibliographicPageStart":"71","bibliographicVolumeNumber":"26(3・4)","bibliographic_titles":[{"bibliographic_title":"商経論叢"}]}]},"item_3_description_5":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"論説","subitem_description_type":"Other"}]},"item_3_publisher_33":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"神奈川大学経済学会"}]},"item_3_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00114696","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0286-8342","subitem_source_identifier_type":"ISSN"}]},"item_3_version_type_16":{"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":"奥山, 茂"}],"nameIdentifiers":[{"nameIdentifier":"31454","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Okuyama, Shigeru"}],"nameIdentifiers":[{"nameIdentifier":"31455","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":"2018-11-27"}],"displaytype":"detail","filename":"kana-8-7-3-0002.pdf","filesize":[{"value":"11.8 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"kana-8-7-3-0002.pdf","url":"https://kanagawa-u.repo.nii.ac.jp/record/11317/files/kana-8-7-3-0002.pdf"},"version_id":"5c9c46e2-afd6-45a0-85e8-a3af97bc40ec"}]},"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":"ドイツ簿記理論における「複式簿記」観(二) -ニックリッシュ「資本記録」目的観による説明-","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"ドイツ簿記理論における「複式簿記」観(二) -ニックリッシュ「資本記録」目的観による説明-"}]},"item_type_id":"3","owner":"1","path":["1077"],"pubdate":{"attribute_name":"公開日","attribute_value":"2009-03-13"},"publish_date":"2009-03-13","publish_status":"0","recid":"11317","relation_version_is_last":true,"title":["ドイツ簿記理論における「複式簿記」観(二) -ニックリッシュ「資本記録」目的観による説明-"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-16T07:24:37.905832+00:00"}