{"created":"2023-05-15T14:43:57.445498+00:00","id":3019,"links":{},"metadata":{"_buckets":{"deposit":"e8d328be-a0a6-417e-ae4f-d0e1505676d2"},"_deposit":{"created_by":18,"id":"3019","owners":[18],"pid":{"revision_id":0,"type":"depid","value":"3019"},"status":"published"},"_oai":{"id":"oai:konan-u.repo.nii.ac.jp:00003019","sets":["10:258:303:304"]},"author_link":["3491"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-07","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"84","bibliographicPageStart":"67","bibliographicVolumeNumber":"53","bibliographic_titles":[{"bibliographic_title":"甲南経営研究"},{"bibliographic_title":"Konan business review","bibliographic_titleLang":"en"}]}]},"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_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.14990/00002996","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":" 甲南大学経営学会 "}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00084507","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"04524152","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":"久保田, 秀樹"},{"creatorName":"クボタ, ヒデキ","creatorNameLang":"ja-Kana"},{"creatorName":"KUBOTA, Hideki","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"3491","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":"2017-02-22"}],"displaytype":"detail","filename":"K01961.pdf","filesize":[{"value":"339.4 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"K01961","url":"https://konan-u.repo.nii.ac.jp/record/3019/files/K01961.pdf"},"version_id":"33656cb3-dd51-4894-aaae-4218ae5decc8"}]},"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":"税/会計リンケージに対する国際財務報告基準(IFRS)の普遍化の影響","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"税/会計リンケージに対する国際財務報告基準(IFRS)の普遍化の影響"},{"subitem_title":"The Influence of Generalization of IFRS on Linkage between Tax and Accounting","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"18","path":["304"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-02-22"},"publish_date":"2017-02-22","publish_status":"0","recid":"3019","relation_version_is_last":true,"title":["税/会計リンケージに対する国際財務報告基準(IFRS)の普遍化の影響"],"weko_creator_id":"18","weko_shared_id":-1},"updated":"2023-05-15T15:36:53.164057+00:00"}