{"created":"2023-06-20T16:00:51.444592+00:00","id":450,"links":{},"metadata":{"_buckets":{"deposit":"0def4090-ed41-4b27-bc5e-9405ab2a9ce9"},"_deposit":{"created_by":14,"id":"450","owners":[14],"pid":{"revision_id":0,"type":"depid","value":"450"},"status":"published"},"_oai":{"id":"oai:kuins.repo.nii.ac.jp:00000450","sets":["7:56"]},"author_link":["1024"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2015-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"16","bibliographicPageEnd":"45","bibliographicPageStart":"35","bibliographic_titles":[{"bibliographic_title":"研究紀要"}]}]},"item_10002_description_12":{"attribute_name":"論文ID（NAID）","attribute_value_mlt":[{"subitem_description":"40020539567","subitem_description_type":"Other"}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"This paper has examined the motives and the effectiveness applying “Yoryo” in the Report of good practices. The differences of category of business and scale of business were found.\nThe relevance of the effectiveness applying “Yoryo” and the management conditions or accounting practices before applying was analyzed. It was clarified that there were no significant differences between category and scale of business in motives and effectives applying “Yoryo”. However there were some differences of category of business and scale of business in effect obtained.","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"関西国際大学"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11544811","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13455311","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"河内山, 潔"}],"nameIdentifiers":[{"nameIdentifier":"1024","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":"2015-09-02"}],"displaytype":"detail","filename":"04河内山潔②.pdf","filesize":[{"value":"426.1 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"16-4","url":"https://kuins.repo.nii.ac.jp/record/450/files/04河内山潔②.pdf"},"version_id":"bec3062b-9404-497f-bdb1-91f278551217"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"中小企業会計","subitem_subject_scheme":"Other"},{"subitem_subject":"中小会計要領","subitem_subject_scheme":"Other"},{"subitem_subject":"ベストプラクティス","subitem_subject_scheme":"Other"}]},"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":"中小会計要領適用事例の研究","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"中小会計要領適用事例の研究"},{"subitem_title":"A Case Study of Companies Applying \"Yoryo\"","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"14","path":["56"],"pubdate":{"attribute_name":"公開日","attribute_value":"2015-09-02"},"publish_date":"2015-09-02","publish_status":"0","recid":"450","relation_version_is_last":true,"title":["中小会計要領適用事例の研究"],"weko_creator_id":"14","weko_shared_id":-1},"updated":"2023-12-19T06:00:05.568466+00:00"}