{"_buckets": {"deposit": "4095e4ae-2bb4-4a87-ae08-620e1b04109e"}, "_deposit": {"id": "17571", "owners": [], "pid": {"revision_id": 0, "type": "depid", "value": "17571"}, "status": "published"}, "_oai": {"id": "oai:nagoya.repo.nii.ac.jp:00017571", "sets": ["1347"]}, "author_link": ["51479"], "item_11_biblio_info_6": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2012-03-02", "bibliographicIssueDateType": "Issued"}}]}, "item_11_description_4": {"attribute_name": "抄録", "attribute_value_mlt": [{"subitem_description": "2011年度退職記念講義", "subitem_description_language": "ja", "subitem_description_type": "Abstract"}]}, "item_11_identifier_60": {"attribute_name": "URI", "attribute_value_mlt": [{"subitem_identifier_type": "URI", "subitem_identifier_uri": "https://ocw.ilas.nagoya-u.ac.jp/index.php?lang=ja\u0026mode=c\u0026id=336\u0026page_type=index"}, {"subitem_identifier_type": "HDL", "subitem_identifier_uri": "http://hdl.handle.net/2237/19660"}]}, "item_11_publisher_32": {"attribute_name": "出版者", "attribute_value_mlt": [{"subitem_publisher": "名古屋大学オープンコースウェア委員会", "subitem_publisher_language": "ja"}]}, "item_11_relation_43": {"attribute_name": "関連情報", "attribute_value_mlt": [{"subitem_relation_type": "isVersionOf", "subitem_relation_type_id": {"subitem_relation_type_id_text": "https://ocw.ilas.nagoya-u.ac.jp/index.php?lang=ja\u0026mode=c\u0026id=336\u0026page_type=index", "subitem_relation_type_select": "URI"}}]}, "item_11_rights_12": {"attribute_name": "権利", "attribute_value_mlt": [{"subitem_rights": "本資料は、名古屋大学の教員佐藤倫正によって作成され、名大の授業Webサイトに掲載された「最終講義 : 資金会計の国際的展開」(2012)から講義資料のみを登録したものです。 Copyright(C)2012 佐藤倫正", "subitem_rights_language": "ja"}]}, "item_11_select_15": {"attribute_name": "著者版フラグ", "attribute_value_mlt": [{"subitem_select_item": "publisher"}]}, "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, 倫正", "creatorNameLang": "ja"}], "nameIdentifiers": [{"nameIdentifier": "51479", "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": "2018-02-21"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "H23michimasa-sato_materials_kai.pdf", "filesize": [{"value": "500.3 kB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_note", "mimetype": "application/pdf", "size": 500300.0, "url": {"label": "H23michimasa-sato_materials_kai.pdf 講義資料 : 「資金会計の国際的展開」スライド", "objectType": "fulltext", "url": "https://nagoya.repo.nii.ac.jp/record/17571/files/H23michimasa-sato_materials_kai.pdf"}, "version_id": "fccc3b3c-95b8-4de2-b5e8-3348840c8fce"}, {"accessrole": "open_date", "date": [{"dateType": "Available", "dateValue": "2018-02-21"}], "displaytype": "detail", "download_preview_message": "", "file_order": 1, "filename": "ronbun_sato_michimasa.pdf", "filesize": [{"value": "1.7 MB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_note", "mimetype": "application/pdf", "size": 1700000.0, "url": {"label": "ronbun_sato_michimasa.pdf 講義資料 : 「資金会計の国際的展開」論文", "objectType": "fulltext", "url": "https://nagoya.repo.nii.ac.jp/record/17571/files/ronbun_sato_michimasa.pdf"}, "version_id": "17f76913-769e-4db2-8e5b-0499337385c2"}, {"accessrole": "open_date", "date": [{"dateType": "Available", "dateValue": "2018-02-21"}], "displaytype": "detail", "download_preview_message": "", "file_order": 2, "filename": "1_H23michimasa-sato.pdf", "filesize": [{"value": "590.9 kB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_note", "mimetype": "application/pdf", "size": 590900.0, "url": {"label": "1_H23michimasa-sato.pdf 配布資料 : 「資金会計の時代」『税務経理』7779号（1996年5月24日）", "objectType": "fulltext", "url": "https://nagoya.repo.nii.ac.jp/record/17571/files/1_H23michimasa-sato.pdf"}, "version_id": "785b117c-6702-41eb-a786-99a3542650e1"}, {"accessrole": "open_date", "date": [{"dateType": "Available", "dateValue": "2018-02-21"}], "displaytype": "detail", "download_preview_message": "", "file_order": 3, "filename": "2_H23michimasa-sato.pdf", "filesize": [{"value": "149.9 kB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_note", "mimetype": "application/pdf", "size": 149900.0, "url": {"label": "2_H23michimasa-sato.pdf 配布資料 : 「ホリスティック会計観の実名」『税務経理』9158号（2012年2月24日）", "objectType": "fulltext", "url": "https://nagoya.repo.nii.ac.jp/record/17571/files/2_H23michimasa-sato.pdf"}, "version_id": "d7e1c01a-ca1a-48f0-8f93-6c1688afc4cd"}, {"accessrole": "open_date", "date": [{"dateType": "Available", "dateValue": "2018-02-21"}], "displaytype": "detail", "download_preview_message": "", "file_order": 4, "filename": "3_H23michimasa-sato.pdf", "filesize": [{"value": "158.6 kB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_note", "mimetype": "application/pdf", "size": 158600.0, "url": {"label": "3_H23michimasa-sato.pdf 配布資料 : 「新展開をする財務諸表体系」『税務経理』8976号（2010年1月26日）", "objectType": "fulltext", "url": "https://nagoya.repo.nii.ac.jp/record/17571/files/3_H23michimasa-sato.pdf"}, "version_id": "5494520c-dc78-4641-bbd9-9af1b3d28943"}, {"accessrole": "open_date", "date": [{"dateType": "Available", "dateValue": "2018-02-21"}], "displaytype": "detail", "download_preview_message": "", "file_order": 5, "filename": "4_H23michimasa-sato.pdf", "filesize": [{"value": "151.6 kB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_note", "mimetype": "application/pdf", "size": 151600.0, "url": {"label": "4_H23michimasa-sato.pdf 配布資料 : 「資金会計の国際的展開」『税務経理』8990号（2010年3月19日）", "objectType": "fulltext", "url": "https://nagoya.repo.nii.ac.jp/record/17571/files/4_H23michimasa-sato.pdf"}, "version_id": "a1b00715-d7d4-4278-a89c-d1585b95b6b3"}, {"accessrole": "open_date", "date": [{"dateType": "Available", "dateValue": "2018-02-21"}], "displaytype": "detail", "download_preview_message": "", "file_order": 6, "filename": "5_H23michimasa-sato.pdf", "filesize": [{"value": "501.5 kB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_note", "mimetype": "application/pdf", "size": 501500.0, "url": {"label": "5_H23michimasa-sato.pdf 配布資料 : 関連図表", "objectType": "fulltext", "url": "https://nagoya.repo.nii.ac.jp/record/17571/files/5_H23michimasa-sato.pdf"}, "version_id": "b6c3dbfe-7125-497d-a032-8fe193825f94"}, {"accessrole": "open_date", "date": [{"dateType": "Available", "dateValue": "2018-02-21"}], "displaytype": "detail", "download_preview_message": "", "file_order": 7, "filename": "6_H23michimasa-sato.pdf", "filesize": [{"value": "142.0 kB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_note", "mimetype": "application/pdf", "size": 142000.0, "url": {"label": "6_H23michimasa-sato.pdf 配布資料 : 「拝啓ＩＡＳＢ殿」『税務経理』8875号（2008年11月21日）", "objectType": "fulltext", "url": "https://nagoya.repo.nii.ac.jp/record/17571/files/6_H23michimasa-sato.pdf"}, "version_id": "6d91a07b-47de-42ca-83ef-44a9c9be25bd"}, {"accessrole": "open_date", "date": [{"dateType": "Available", "dateValue": "2018-02-21"}], "displaytype": "detail", "download_preview_message": "", "file_order": 8, "filename": "7_H23michimasa-sato.pdf", "filesize": [{"value": "308.5 kB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_note", "mimetype": "application/pdf", "size": 308500.0, "url": {"label": "7_H23michimasa-sato.pdf 配布資料 : IASB議長からの手紙", "objectType": "fulltext", "url": "https://nagoya.repo.nii.ac.jp/record/17571/files/7_H23michimasa-sato.pdf"}, "version_id": "e403e290-588d-4b27-89ce-00f9aa6518da"}, {"accessrole": "open_date", "date": [{"dateType": "Available", "dateValue": "2018-02-21"}], "displaytype": "detail", "download_preview_message": "", "file_order": 9, "filename": "Funds_Flow_View.pdf", "filesize": [{"value": "4.7 MB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_note", "mimetype": "application/pdf", "size": 4700000.0, "url": {"label": "Funds_Flow_View.pdf 関連資料 : An Alternative Approach to Financial Accounting,”Okayama Economic Review, Vol.26, No. 3・4, March 1995, pp. 121-149", "objectType": "fulltext", "url": "https://nagoya.repo.nii.ac.jp/record/17571/files/Funds_Flow_View.pdf"}, "version_id": "721d088a-f63a-4e6e-98fe-4360e631220c"}, {"accessrole": "open_date", "date": [{"dateType": "Available", "dateValue": "2018-02-21"}], "displaytype": "detail", "download_preview_message": "", "file_order": 10, "filename": "3D_Double_Entry.pdf", "filesize": [{"value": "2.8 MB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_note", "mimetype": "application/pdf", "size": 2800000.0, "url": {"label": "3D_Double_Entry.pdf 関連資料 : “The Structure and Implications of the Three Dimensional Double Entry Accounting System,” Okayama Economic Review, Vol.31, No. 4, March 2000, pp. 133-151", "objectType": "fulltext", "url": "https://nagoya.repo.nii.ac.jp/record/17571/files/3D_Double_Entry.pdf"}, "version_id": "e26e49b6-af0c-44cf-a5d7-2b1fffcd35e5"}, {"accessrole": "open_date", "date": [{"dateType": "Available", "dateValue": "2018-02-21"}], "displaytype": "detail", "download_preview_message": "", "file_order": 11, "filename": "IAAER_Project_Proposal.pdf", "filesize": [{"value": "248.5 kB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_note", "mimetype": "application/pdf", "size": 248500.0, "url": {"label": "IAAER_Project_Proposal.pdf 関連資料 : The Presentation of Financial Performance Under The Funds Flow Approach ：Project Proposal 2005", "objectType": "fulltext", "url": "https://nagoya.repo.nii.ac.jp/record/17571/files/IAAER_Project_Proposal.pdf"}, "version_id": "fd8181bc-5e77-4b81-b4d4-a3fb67ff1148"}, {"accessrole": "open_date", "date": [{"dateType": "Available", "dateValue": "2018-02-21"}], "displaytype": "detail", "download_preview_message": "", "file_order": 12, "filename": "IASB_comment.pdf", "filesize": [{"value": "42.8 kB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_note", "mimetype": "application/pdf", "size": 42800.0, "url": {"label": "IASB_comment.pdf 関連資料 : Comment Letter to the IASB Exposure Draft 2008", "objectType": "fulltext", "url": "https://nagoya.repo.nii.ac.jp/record/17571/files/IASB_comment.pdf"}, "version_id": "816e9d7f-d89d-4f24-bfe0-a675fa6b2f4e"}]}, "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": "learning object", "resourceuri": "http://purl.org/coar/resource_type/c_e059"}]}, "item_title": "最終講義 : 資金会計の国際的展開", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "最終講義 : 資金会計の国際的展開", "subitem_title_language": "ja"}]}, "item_type_id": "11", "owner": "1", "path": ["1347"], "permalink_uri": "http://hdl.handle.net/2237/19660", "pubdate": {"attribute_name": "PubDate", "attribute_value": "2014-03-28"}, "publish_date": "2014-03-28", "publish_status": "0", "recid": "17571", "relation": {}, "relation_version_is_last": true, "title": ["最終講義 : 資金会計の国際的展開"], "weko_shared_id": -1}