{"created":"2023-06-19T07:02:14.256637+00:00","id":282,"links":{},"metadata":{"_buckets":{"deposit":"995129e5-165f-4472-8c53-8662507d1247"},"_deposit":{"created_by":3,"id":"282","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"282"},"status":"published"},"_oai":{"id":"oai:aichi-toho.repo.nii.ac.jp:00000282","sets":["12:40:42"]},"author_link":["387","388"],"item_3_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-12-10","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageStart":"65-84","bibliographicVolumeNumber":"41","bibliographic_titles":[{"bibliographic_title":"東邦学誌"},{"bibliographic_title":"Journal of Aichi Toho University","bibliographic_titleLang":"en"}]}]},"item_3_description_15":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_description":"5","subitem_description_type":"Other"}]},"item_3_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00008191199","subitem_description_type":"Other"}]},"item_3_description_8":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_description":"論文","subitem_description_type":"Other"}]},"item_3_description_9":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_description":"Article","subitem_description_type":"Other"}]},"item_3_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN00167003","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_19":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"02874067","subitem_source_identifier_type":"ISSN"}]},"item_3_text_6":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"愛知東邦大学経営学部"}]},"item_3_text_7":{"attribute_name":"著者所属(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"AICHI TOHO UNIVERSITY"}]},"item_3_title_3":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_title":"ザイム ホウコク ニオケル チュウキ カイジ ノ ヤクワリ DP チュウキ カイジ フレームワーク ニ ムケテ ノ ケントウ オ チュウシン ニ"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"深谷, 和広"},{"creatorName":"フカヤ, カズヒロ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"387","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Fukaya, Kazuhiro","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"388","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":"2016-12-26"}],"displaytype":"detail","filename":"KJ00008191199.pdf","filesize":[{"value":"730.4 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00008191199.pdf","url":"https://aichi-toho.repo.nii.ac.jp/record/282/files/KJ00008191199.pdf"},"version_id":"8a47267d-180e-4416-a75f-b4d49dcb3320"}]},"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":"財務報告における注記開示の役割 -「DP:注記開示フレームワークに向けて」 の検討を中心に-","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"財務報告における注記開示の役割 -「DP:注記開示フレームワークに向けて」 の検討を中心に-"},{"subitem_title":"The role of the notes disclousure in financial reporting - Examination of 'DP: Towards a Disclosure Framework for the Notes' -","subitem_title_language":"en"}]},"item_type_id":"3","owner":"3","path":["42"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-12-26"},"publish_date":"2016-12-26","publish_status":"0","recid":"282","relation_version_is_last":true,"title":["財務報告における注記開示の役割 -「DP:注記開示フレームワークに向けて」 の検討を中心に-"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-19T07:16:04.460551+00:00"}