{"created":"2023-05-25T05:23:31.701435+00:00","id":1026,"links":{},"metadata":{"_buckets":{"deposit":"be73e6ba-1c5c-44ac-92b3-83ba34910bdc"},"_deposit":{"created_by":3,"id":"1026","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"1026"},"status":"published"},"_oai":{"id":"oai:yamagata.repo.nii.ac.jp:00001026","sets":["41:44"]},"author_link":["4170","4169"],"item_3_alternative_title_18":{"attribute_name":"その他の言語のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Decision Usefulness Approach in the Institutions of Financial Reporting : With Special Reference to the Amendment of the Preface to IFRs"}]},"item_3_alternative_title_19":{"attribute_name":"タイトル（ヨミ）","attribute_value_mlt":[{"subitem_alternative_title":"ザイム ホウコク セイド ニオケル イシ ケッテイ ユウヨウセイ アプローチ コクサイ ザイム ホウコク キジュン IFRSs ジョブン ノ カイテイ ニ ヨセテ"}]},"item_3_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2003-02-17","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"130","bibliographicPageStart":"111","bibliographicVolumeNumber":"33","bibliographic_titles":[{"bibliographic_title":"山形大学紀要. 社会科学 = Bulletin of Yamagata University. Social Science"}]}]},"item_3_description_42":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"subitem_description":"論文(Article)","subitem_description_type":"Other"}]},"item_3_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"4170","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Hong,  Ja-eul"}]}]},"item_3_publisher_32":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"山形大学"}]},"item_3_source_id_9":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00243021","subitem_source_identifier_type":"NCID"}]},"item_3_text_33":{"attribute_name":"出版者（ヨミ）","attribute_value_mlt":[{"subitem_text_value":"ヤマガタ ダイガク"}]},"item_3_text_34":{"attribute_name":"別言語の出版者","attribute_value_mlt":[{"subitem_text_value":"Yamagata University"}]},"item_3_text_43":{"attribute_name":"資源タイプ・ローカル","attribute_value_mlt":[{"subitem_text_value":"紀要論文"}]},"item_3_text_44":{"attribute_name":"資源タイプ・NII","attribute_value_mlt":[{"subitem_text_value":"Departmental Bulletin Paper"}]},"item_3_text_45":{"attribute_name":"資源タイプ・DCMI","attribute_value_mlt":[{"subitem_text_value":"text"}]},"item_3_text_46":{"attribute_name":"資源タイプ・ローカル表示コード","attribute_value_mlt":[{"subitem_text_value":"2"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"洪,  慈乙"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2015-08-21"}],"displaytype":"detail","filename":"kiyous-33-2-111to130.pdf","filesize":[{"value":"1.3 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"kiyous-33-2-111to130.pdf","url":"https://yamagata.repo.nii.ac.jp/record/1026/files/kiyous-33-2-111to130.pdf"},"version_id":"88666e5b-4bf2-41da-936f-fd579b408775"}]},"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":"財務報告制度における意思決定有用性アプローチ : 国際財務報告基準(IFRSs) 序文の改訂によせて","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"財務報告制度における意思決定有用性アプローチ : 国際財務報告基準(IFRSs) 序文の改訂によせて"}]},"item_type_id":"3","owner":"3","path":["44"],"pubdate":{"attribute_name":"公開日","attribute_value":"2007-10-10"},"publish_date":"2007-10-10","publish_status":"0","recid":"1026","relation_version_is_last":true,"title":["財務報告制度における意思決定有用性アプローチ : 国際財務報告基準(IFRSs) 序文の改訂によせて"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-05-25T07:08:12.953949+00:00"}