{"created":"2023-05-15T15:30:18.218276+00:00","id":2809,"links":{},"metadata":{"_buckets":{"deposit":"3f6dab54-fc99-4e80-bcf1-bf315fa84abe"},"_deposit":{"created_by":17,"id":"2809","owners":[17],"pid":{"revision_id":0,"type":"depid","value":"2809"},"status":"published"},"_oai":{"id":"oai:barrel.repo.nii.ac.jp:00002809","sets":["16:17:376"]},"author_link":["5999","5998"],"item_5_biblio_info_5":{"attribute_name":"bibliographic_information","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"1965-12-20","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"126","bibliographicPageStart":"113","bibliographicVolumeNumber":"16","bibliographic_titles":[{"bibliographic_title":"商学討究","bibliographic_titleLang":"ja"}]}]},"item_5_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"5999","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Ishikawa, Hideo","nameLang":"en"}]}]},"item_5_publisher_6":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"小樽商科大学","subitem_publisher_language":"ja"}]},"item_5_source_id_11":{"attribute_name":"item_5_source_id_11","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":"0474-8638","subitem_source_identifier_type":"PISSN"}]},"item_5_subject_16":{"attribute_name":"日本十進分類法","attribute_value_mlt":[{"subitem_subject":"336.94","subitem_subject_language":"ja","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_language":"ja","subitem_subject_scheme":"Other"}]},"item_5_version_type_15":{"attribute_name":"出版タイプ","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":"石河, 英夫","creatorNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"5998","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":"2016-01-23"}],"displaytype":"detail","filename":"ER_16(2)_113-126.pdf","filesize":[{"value":"794.3 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"ER_16(2)_113-126.pdf","url":"https://barrel.repo.nii.ac.jp/record/2809/files/ER_16(2)_113-126.pdf"},"version_id":"c76c16fa-5f1b-434d-9135-0f02194e6845"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"item_resource_type","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"引当金の本質と設定条件","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"引当金の本質と設定条件","subitem_title_language":"ja"}]},"item_type_id":"5","owner":"17","path":["376"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2009-08-06"},"publish_date":"2009-08-06","publish_status":"0","recid":"2809","relation_version_is_last":true,"title":["引当金の本質と設定条件"],"weko_creator_id":"17","weko_shared_id":-1},"updated":"2025-02-20T07:32:22.902450+00:00"}