{"created":"2023-07-27T07:41:45.540706+00:00","id":15061,"links":{},"metadata":{"_buckets":{"deposit":"518494e1-728f-449d-bfcc-fb534d265e53"},"_deposit":{"created_by":21,"id":"15061","owners":[21],"pid":{"revision_id":0,"type":"depid","value":"15061"},"status":"published"},"_oai":{"id":"oai:doshisha.repo.nii.ac.jp:00015061","sets":["4251:6485:6486:6487:6545","8:2210:2211:2269"]},"author_link":["850"],"item_1693811493084":{"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_1694490770713":{"attribute_name":"権利者情報","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"DA04066893","nameIdentifierScheme":"AID"}],"rightHolderNames":[{"rightHolderLanguage":"ja","rightHolderName":"同志社大学商学会"}]}]},"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2007-03-15","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"6","bibliographicPageEnd":"85","bibliographicPageStart":"63","bibliographicVolumeNumber":"58","bibliographic_titles":[{"bibliographic_title":"同志社商学","bibliographic_titleLang":"ja"},{"bibliographic_title":"Doshisha Shogaku (The Doshisha Business Review)","bibliographic_titleLang":"en"}]}]},"item_1_description_13":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"研究","subitem_description_language":"ja","subitem_description_type":"Other"},{"subitem_description":"加藤盛弘教授 古稀祝賀記念号","subitem_description_language":"ja","subitem_description_type":"Other"}]},"item_1_description_25":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_1_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.14988/pa.2017.0000007364","subitem_identifier_reg_type":"JaLC"}]},"item_1_publisher_15":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"同志社大学商学会","subitem_publisher_language":"ja"}]},"item_1_relation_24":{"attribute_name":"関連サイト","attribute_value_mlt":[{"subitem_relation_name":[{"subitem_relation_name_language":"ja","subitem_relation_name_text":"掲載刊行物所蔵情報へのリンク / Link to Contents"}],"subitem_relation_type":"isFormatOf","subitem_relation_type_id":{"subitem_relation_type_id_text":"https://doors.doshisha.ac.jp/opac/opac_link/bibid/SB00960307/?lang=0","subitem_relation_type_select":"URI"}}]},"item_1_source_id_17":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"03872858","subitem_source_identifier_type":"PISSN"}]},"item_1_source_id_19":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00165609","subitem_source_identifier_type":"NCID"}]},"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":"佐藤, 誠二","creatorNameLang":"ja"},{"creatorName":"サトウ, セイジ","creatorNameLang":"ja-Kana"},{"creatorName":"Sato, Seiji","creatorNameLang":"en"}],"nameIdentifiers":[{},{},{},{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2012-04-10"}],"displaytype":"detail","filename":"017058060006.pdf","filesize":[{"value":"409.3 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"017058060006.pdf","url":"https://doshisha.repo.nii.ac.jp/record/15061/files/017058060006.pdf"},"version_id":"98bc75ec-32df-454f-8973-b2913a7ba788"}]},"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":"2005年IFRS適用に向けての会計基準の収斂化 : EUの会計統合戦略とドイツの対応","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"2005年IFRS適用に向けての会計基準の収斂化 : EUの会計統合戦略とドイツの対応","subitem_title_language":"ja"},{"subitem_title":"2005 ネン アイファース テキヨウ ニ ムケテ ノ カイケイ キジュン ノ シュウレン カ : イーユー ノ カイケイ トウゴウ センリャク ト ドイツ ノ タイオウ","subitem_title_language":"ja-Kana"},{"subitem_title":"Convergence of Accounting Standards for Application of IFRS in the EU","subitem_title_language":"en"}]},"item_type_id":"1","owner":"21","path":["2269","6545"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2012-04-10"},"publish_date":"2012-04-10","publish_status":"0","recid":"15061","relation_version_is_last":true,"title":["2005年IFRS適用に向けての会計基準の収斂化 : EUの会計統合戦略とドイツの対応"],"weko_creator_id":"21","weko_shared_id":-1},"updated":"2023-12-14T07:59:04.571334+00:00"}