{"created":"2023-05-15T11:50:19.710859+00:00","id":11980,"links":{},"metadata":{"_buckets":{"deposit":"5c042724-bb99-4aba-9bb4-64eecc3a0cc4"},"_deposit":{"created_by":1,"id":"11980","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"11980"},"status":"published"},"_oai":{"id":"oai:kanagawa-u.repo.nii.ac.jp:00011980","sets":["1051:1052:1053:1161"]},"author_link":["32658","32657","32656","32655"],"item_3_alternative_title_20":{"attribute_name":"その他の言語のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Accounting and Guidelines for the Small and Medium-sized Entilies"}]},"item_3_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2014-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2-3","bibliographicPageEnd":"192","bibliographicPageStart":"169","bibliographicVolumeNumber":"49","bibliographic_titles":[{"bibliographic_title":"商経論叢"}]}]},"item_3_description_40":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"subitem_description":"Article","subitem_description_type":"Other"}]},"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":"増田, 信宏"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"Masuda, Nobuhiro"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"田中, 弘"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"Tanaka, Hiroshi"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2018-11-28"}],"displaytype":"detail","filename":"49(2.3)-10.pdf","filesize":[{"value":"1.3 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"49(2.3)-10.pdf","url":"https://kanagawa-u.repo.nii.ac.jp/record/11980/files/49(2.3)-10.pdf"},"version_id":"fee2d238-f094-48d3-bdd3-feb2acfbda35"}]},"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":"中小企業会計に関する一考察 －中小企業の会計に関する基本要領導入を契機として－","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"中小企業会計に関する一考察 －中小企業の会計に関する基本要領導入を契機として－"}]},"item_type_id":"3","owner":"1","path":["1161"],"pubdate":{"attribute_name":"公開日","attribute_value":"2014-10-29"},"publish_date":"2014-10-29","publish_status":"0","recid":"11980","relation_version_is_last":true,"title":["中小企業会計に関する一考察 －中小企業の会計に関する基本要領導入を契機として－"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T17:52:18.110643+00:00"}