{"created":"2023-05-15T14:18:03.042922+00:00","id":21974,"links":{},"metadata":{"_buckets":{"deposit":"92e204b5-795e-4b84-a740-d8c118972930"},"_deposit":{"created_by":18,"id":"21974","owners":[18],"pid":{"revision_id":0,"type":"depid","value":"21974"},"status":"published"},"_oai":{"id":"oai:asia-u.repo.nii.ac.jp:00021974","sets":["192:706"]},"author_link":["21571"],"item_9_biblio_info_23":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"1971","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"124","bibliographicPageStart":"99","bibliographicVolumeNumber":"7","bibliographic_titles":[{"bibliographic_title":"亜細亜大学経営論集","bibliographic_titleLang":"ja"},{"bibliographic_title":"ASIA UNIVERSITY MANAGEMENT REVIEW","bibliographic_titleLang":"en"}]}]},"item_9_publisher_9":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"亜細亜大学経営学部商学部","subitem_publisher_language":"ja"}]},"item_9_source_id_10":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0388662X","subitem_source_identifier_type":"ISSN"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"metadata only access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_14cb"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"龝山, 幹夫","creatorNameLang":"ja"},{"creatorName":"アキヤマ, ミキオ","creatorNameLang":"ja-Kana"},{"creatorName":"Akiyama, Mikio","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"21571","nameIdentifierScheme":"WEKO"}]}]},"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":"合併会計における持分プーリング説とパーチェス説 : アイトマンの所説を中心として","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"合併会計における持分プーリング説とパーチェス説 : アイトマンの所説を中心として","subitem_title_language":"ja"},{"subitem_title":"The Pooling-of-Interests Concept and Purchase Concept in the Accounting for the Business Combinations : A Study on Eiteman's \"Pooling and Purchase Accounting\"","subitem_title_language":"en"}]},"item_type_id":"9","owner":"18","path":["706"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2016-03-25"},"publish_date":"2016-03-25","publish_status":"0","recid":"21974","relation_version_is_last":true,"title":["合併会計における持分プーリング説とパーチェス説 : アイトマンの所説を中心として"],"weko_creator_id":"18","weko_shared_id":-1},"updated":"2023-06-22T12:40:17.142048+00:00"}