{"created":"2023-05-15T12:05:42.100461+00:00","id":334,"links":{},"metadata":{"_buckets":{"deposit":"3d5d6caa-e8e0-4e40-beb0-d1b699bd7987"},"_deposit":{"created_by":7,"id":"334","owners":[7],"pid":{"revision_id":0,"type":"depid","value":"334"},"status":"published"},"_oai":{"id":"oai:agu.repo.nii.ac.jp:00000334","sets":["35:42:81:116"]},"author_link":["131"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2013-12-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"20","bibliographicPageEnd":"136","bibliographicPageStart":"129","bibliographic_titles":[{"bibliographic_title":"経営管理研究所紀要"},{"bibliographic_title":"Bulletin of Management Research Institute","bibliographic_titleLang":"en"}]}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"愛知学院大学経営管理研究所"}]},"item_10002_relation_12":{"attribute_name":"論文ID(NAID)","attribute_value_mlt":[{"subitem_relation_type_id":{"subitem_relation_type_id_text":"40019954757","subitem_relation_type_select":"NAID"}}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN10482415","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1341-3821","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"西海, 学"},{"creatorName":"ニシウミ, サトル","creatorNameLang":"ja-Kana"},{"creatorName":"NISHIUMI, Satoru","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"131","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":"2020-09-24"}],"displaytype":"detail","filename":"経営管理研究所紀要 第20号 経営管理研究所20周年記念号-130-137.pdf","filesize":[{"value":"10.7 MB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"会計基準と概念フレームワークの関係に関する一考察","url":"https://agu.repo.nii.ac.jp/record/334/files/経営管理研究所紀要 第20号 経営管理研究所20周年記念号-130-137.pdf"},"version_id":"65cf85c4-c7f6-4427-95d1-20aea5175303"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"概念フレームワーク","subitem_subject_scheme":"Other"},{"subitem_subject":"利益概念","subitem_subject_scheme":"Other"},{"subitem_subject":"情報の非対称性","subitem_subject_scheme":"Other"},{"subitem_subject":"価値関連性研究","subitem_subject_scheme":"Other"},{"subitem_subject":"Conceptual Framework","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Concept of Income","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Information Asymmetry","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Value Relevance Studies","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":"会計基準と概念フレームワークの関係に関する一考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"会計基準と概念フレームワークの関係に関する一考察"},{"subitem_title":"Relations between Accounting Standards and Conceptual Framework","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"7","path":["116"],"pubdate":{"attribute_name":"公開日","attribute_value":"2020-09-24"},"publish_date":"2020-09-24","publish_status":"0","recid":"334","relation_version_is_last":true,"title":["会計基準と概念フレームワークの関係に関する一考察"],"weko_creator_id":"7","weko_shared_id":-1},"updated":"2023-05-15T12:54:02.196067+00:00"}