{"created":"2023-07-25T10:32:38.802994+00:00","id":5052,"links":{},"metadata":{"_buckets":{"deposit":"b0f7b97e-ee0f-439b-8c08-3fd3a5739e4e"},"_deposit":{"created_by":4,"id":"5052","owners":[4],"pid":{"revision_id":0,"type":"depid","value":"5052"},"status":"published"},"_oai":{"id":"oai:hbg.repo.nii.ac.jp:00005052","sets":["267:947:962"]},"author_link":["23460","23461"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2005-12-26","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"55","bibliographicPageStart":"41","bibliographicVolumeNumber":"11","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，the union of reports concerning the accounting of two or more smaller entities that had been referred up to now was attempted by making the indicator concerning the accounting of the smaller entities. Then，the difference with the report concerning the accounting of the indicator concerning the accounting of the smaller entities and the smaller entities was compared. Moreover，the problem in coverage has remained though the indicator concerning the accounting of the smaller entities is made public. It proposed this solution for the problem. And，he proposes a new accounting system for smaller entities on the basis of management accounting system.","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.60171/00005045","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_rights_15":{"attribute_name":"権利","attribute_value_mlt":[{"subitem_rights":"この論文は国立情報学研究所の電子図書館事業により電子化されました。"}]},"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":"23460","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Dounosaki, Tooru","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"23461","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":"ksis11_41-55.pdf","filesize":[{"value":"1.6 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"ksis11_41-55.pdf","objectType":"fulltext","url":"https://hbg.repo.nii.ac.jp/record/5052/files/ksis11_41-55.pdf"},"version_id":"7d87c300-11b8-422e-8149-ed3f5d62489c"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"Smaller entities (中小会社)","subitem_subject_scheme":"Other"},{"subitem_subject":"Indicator concerning accounting of smaller entities (中小会社の会計に関する指針)","subitem_subject_scheme":"Other"},{"subitem_subject":"Accounting standard for smaller entities (中小会社会計基準)","subitem_subject_scheme":"Other"},{"subitem_subject":"The applicable entities for accounting and reporting standards (対象となる会社)","subitem_subject_scheme":"Other"},{"subitem_subject":"The realities of smaller entities (中小会社の実態)","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":"中小会社の会計基準について","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"中小会社の会計基準について","subitem_title_language":"ja"},{"subitem_title":"Consideration of Accounting Standard of Smaller Entities","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"4","path":["962"],"pubdate":{"attribute_name":"公開日","attribute_value":"2023-03-15"},"publish_date":"2023-03-15","publish_status":"0","recid":"5052","relation_version_is_last":true,"title":["中小会社の会計基準について"],"weko_creator_id":"4","weko_shared_id":-1},"updated":"2023-09-12T12:09:06.380343+00:00"}