{"created":"2023-05-15T14:22:55.203825+00:00","id":21812,"links":{},"metadata":{"_buckets":{"deposit":"c8725251-5433-489e-b47e-4e529a993104"},"_deposit":{"created_by":10,"id":"21812","owners":[10],"pid":{"revision_id":0,"type":"depid","value":"21812"},"status":"published"},"_oai":{"id":"oai:saga-u.repo.nii.ac.jp:00021812","sets":["1699428418874:1711085258645:1711326178355"]},"author_link":["97681","97680"],"item_4_alternative_title_23":{"attribute_name":"タイトル(ヨミ)","attribute_value_mlt":[{"subitem_alternative_title":"チュウショウキギョウ カイケイ キジュン ノ セッテイ ト カイケイ ジョウホウ システム シャカイテキ ヨウセイ ニ コタエル アラタナ カイケイ セイド ノ アリカタ"}]},"item_4_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2016-09-23","bibliographicIssueDateType":"Issued"}}]},"item_4_date_granted_74":{"attribute_name":"学位授与年月日","attribute_value_mlt":[{"subitem_dategranted":"2016-09-23"}]},"item_4_degree_grantor_72":{"attribute_name":"学位授与機関","attribute_value_mlt":[{"subitem_degreegrantor":[{"subitem_degreegrantor_name":"佐賀大学"}],"subitem_degreegrantor_identifier":[{"subitem_degreegrantor_identifier_name":"17201","subitem_degreegrantor_identifier_scheme":"kakenhi"}]}]},"item_4_degree_name_71":{"attribute_name":"学位名","attribute_value_mlt":[{"subitem_degreename":"博士(学術)"}]},"item_4_description_17":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"},{"subitem_description":"application/pdf","subitem_description_type":"Other"},{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_4_description_46":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"subitem_description":"学位論文(Thesis)","subitem_description_type":"Other"}]},"item_4_dissertation_number_75":{"attribute_name":"学位授与番号","attribute_value_mlt":[{"subitem_dissertationnumber":"甲第590号"}]},"item_4_full_name_2":{"attribute_name":"著者(ヨミ)","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"97681","nameIdentifierScheme":"WEKO"}],"names":[{"name":"ツルミ, マサシ"}]}]},"item_4_text_18":{"attribute_name":"形態","attribute_value_mlt":[{"subitem_text_value":"2225716 bytes"},{"subitem_text_value":"178372 bytes"},{"subitem_text_value":"344677 bytes"}]},"item_4_text_47":{"attribute_name":"資源タイプ・ローカル","attribute_value_mlt":[{"subitem_text_value":"博士論文"}]},"item_4_text_48":{"attribute_name":"資源タイプ・NII","attribute_value_mlt":[{"subitem_text_value":"Thesis or Dissertation"}]},"item_4_text_49":{"attribute_name":"資源タイプ・DCMI","attribute_value_mlt":[{"subitem_text_value":"text"}]},"item_4_text_50":{"attribute_name":"資源タイプ・ローカル表示コード","attribute_value_mlt":[{"subitem_text_value":"03"}]},"item_4_text_78":{"attribute_name":"コメント","attribute_value_mlt":[{"subitem_text_value":"論文審査委員(主査)木戸田力,小島昌一,ラタナーヤカ,中西一,黒川保美"}]},"item_4_text_81":{"attribute_name":"学位番号","attribute_value_mlt":[{"subitem_text_value":"博士(学術)(甲第590号)"}]},"item_4_version_type_19":{"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_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"鶴見, 正史"}],"nameIdentifiers":[{"nameIdentifier":"97680","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":"2020-09-17"}],"displaytype":"detail","filename":"shinsa_review_tsurumi.pdf","filesize":[{"value":"344.7 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"shinsa_review_tsurumi.pdf","url":"https://saga-u.repo.nii.ac.jp/record/21812/files/shinsa_review_tsurumi.pdf"},"version_id":"7e4ad66c-a712-44bf-947a-6e95d7285a21"},{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2020-09-17"}],"displaytype":"detail","filename":"youshi_summary_tsurumi.pdf","filesize":[{"value":"178.4 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"youshi_summary_tsurumi.pdf","url":"https://saga-u.repo.nii.ac.jp/record/21812/files/youshi_summary_tsurumi.pdf"},"version_id":"24078521-5e7c-414d-a970-a605077335ea"},{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2020-09-17"}],"displaytype":"detail","filename":"zenbun_fulltext_tsurumi.pdf","filesize":[{"value":"2.2 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"zenbun_fulltext_tsurumi.pdf","url":"https://saga-u.repo.nii.ac.jp/record/21812/files/zenbun_fulltext_tsurumi.pdf"},"version_id":"cd484ca7-318f-43df-a49c-acb11a2a449d"}]},"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":"doctoral thesis","resourceuri":"http://purl.org/coar/resource_type/c_db06"}]},"item_title":"中小企業会計基準の設定と会計情報システム:社会的要請に応える新たな会計制度のあり方","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"中小企業会計基準の設定と会計情報システム:社会的要請に応える新たな会計制度のあり方","subitem_title_language":"ja"}]},"item_type_id":"4","owner":"10","path":["1711326178355"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-10-18"},"publish_date":"2016-10-18","publish_status":"0","recid":"21812","relation_version_is_last":true,"title":["中小企業会計基準の設定と会計情報システム:社会的要請に応える新たな会計制度のあり方"],"weko_creator_id":"10","weko_shared_id":-1},"updated":"2024-03-25T00:57:43.755623+00:00"}