{"created":"2023-05-15T15:28:13.628007+00:00","id":248,"links":{},"metadata":{"_buckets":{"deposit":"2e835f0e-fafb-4498-93ac-307597931327"},"_deposit":{"created_by":3,"id":"248","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"248"},"status":"published"},"_oai":{"id":"oai:barrel.repo.nii.ac.jp:00000248","sets":["1:5"]},"author_link":["687","688"],"item_5_biblio_info_5":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2013-12-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2/3","bibliographicPageEnd":"246","bibliographicPageStart":"203","bibliographicVolumeNumber":"64","bibliographic_titles":[{"bibliographic_title":"商学討究"}]}]},"item_5_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"688","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Sakayanagi, Akira"}]}]},"item_5_publisher_6":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"小樽商科大学"}]},"item_5_source_id_11":{"attribute_name":"書誌ID（NCID）","attribute_value_mlt":[{"subitem_source_identifier":"AN00114062","subitem_source_identifier_type":"NCID"}]},"item_5_source_id_7":{"attribute_name":"ISSN / EISSN","attribute_value_mlt":[{"subitem_source_identifier":"04748638","subitem_source_identifier_type":"ISSN"}]},"item_5_subject_16":{"attribute_name":"日本十進分類法","attribute_value_mlt":[{"subitem_subject":"336.9","subitem_subject_scheme":"NDC"}]},"item_5_subject_17":{"attribute_name":"NIIサブジェクト","attribute_value_mlt":[{"subitem_subject":"ビジネス・経営・産業","subitem_subject_scheme":"Other"}]},"item_5_version_type_15":{"attribute_name":"テキストバージョン","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":"坂柳, 明"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-01-22"}],"displaytype":"detail","filename":"ER_64(2・3)_203-246.pdf","filesize":[{"value":"546.7 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"ER_64(2・3)_203-246.pdf","url":"https://barrel.repo.nii.ac.jp/record/248/files/ER_64(2・3)_203-246.pdf"},"version_id":"0b82001e-32bc-4124-95af-b2ae833a5495"}]},"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":"継続企業の前提が疑わしい場合の監査人の対応 -継続企業を前提とした財務諸表の作成が適切ではないと監査人が判断する状況に注目して(1)-","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"継続企業の前提が疑わしい場合の監査人の対応 -継続企業を前提とした財務諸表の作成が適切ではないと監査人が判断する状況に注目して(1)-"},{"subitem_title":"An Auditor’s Choice in the Going Concern Problems: Focusing on the Use of Going Concern Assumption Inappropriate, No.1","subitem_title_language":"en"}]},"item_type_id":"5","owner":"3","path":["5","57"],"pubdate":{"attribute_name":"公開日","attribute_value":"2014-01-15"},"publish_date":"2014-01-15","publish_status":"0","recid":"248","relation_version_is_last":true,"title":["継続企業の前提が疑わしい場合の監査人の対応 -継続企業を前提とした財務諸表の作成が適切ではないと監査人が判断する状況に注目して(1)-"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-08-08T07:48:41.240200+00:00"}