{"created":"2023-07-25T10:32:37.947106+00:00","id":5040,"links":{},"metadata":{"_buckets":{"deposit":"62095824-3032-42e9-9249-b38cca918925"},"_deposit":{"created_by":4,"id":"5040","owners":[4],"pid":{"revision_id":0,"type":"depid","value":"5040"},"status":"published"},"_oai":{"id":"oai:hbg.repo.nii.ac.jp:00005040","sets":["267:947:960"]},"author_link":["23418","23419"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2007-12-25","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"73","bibliographicPageStart":"57","bibliographicVolumeNumber":"13","bibliographic_titles":[{"bibliographic_title":"社会情報学研究"}]}]},"item_10002_description_19":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"　In this paper, our country is examining for what kind of purpose a book keeping outline called the “Small and medium-sized enterprise book keeping outline” and the “Smaller entities management book keeping outline” which were released before 2002 was released.\n Moreover, the account, guide, and constitution which were released in 2002 and afterwards in the accounting question of the accounting for small and medium-sized enterprises or small and medium-sized entities make what kind of change, and it examines whether question arrangement is carried out, and is examinig what a “guideline about the accounts of the small and medium-sized enterprises” should carry out for functioning effectively.","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.60171/00005033","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"呉大学社会情報学部"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN10586239","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13418459","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":"堂野崎, 融","creatorNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"23418","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Dounosaki, Tooru","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"23419","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":"2023-05-30"}],"displaytype":"detail","filename":"hbgsis13_57-73.pdf","filesize":[{"value":"15.2 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"hbgsis13_57-73.pdf","objectType":"fulltext","url":"https://hbg.repo.nii.ac.jp/record/5040/files/hbgsis13_57-73.pdf"},"version_id":"ba916e83-03c4-4f72-aefd-20544ddd1820"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"Smaller entities","subitem_subject_scheme":"Other"},{"subitem_subject":"中小企業","subitem_subject_scheme":"Other"},{"subitem_subject":"Standards of accounting method","subitem_subject_scheme":"Other"},{"subitem_subject":"会計処理基準","subitem_subject_scheme":"Other"},{"subitem_subject":"Small and medium-sized enterprise book keeping outline","subitem_subject_scheme":"Other"},{"subitem_subject":"中小企業簿記要領","subitem_subject_scheme":"Other"},{"subitem_subject":"Smaller entities management book keeping outline","subitem_subject_scheme":"Other"},{"subitem_subject":"中小会社経営簿記要領","subitem_subject_scheme":"Other"},{"subitem_subject":"guideline about the accounts of the small and medium-sized entities","subitem_subject_scheme":"Other"},{"subitem_subject":"中小企業の会計に関する指針","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":"中小会社の会計処理基準についての考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"中小会社の会計処理基準についての考察","subitem_title_language":"ja"},{"subitem_title":"Consideration for the standards of accounting method of smaller entities","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"4","path":["960"],"pubdate":{"attribute_name":"公開日","attribute_value":"2023-03-15"},"publish_date":"2023-03-15","publish_status":"0","recid":"5040","relation_version_is_last":true,"title":["中小会社の会計処理基準についての考察"],"weko_creator_id":"4","weko_shared_id":-1},"updated":"2023-09-13T07:49:06.091814+00:00"}