{"created":"2023-06-20T16:44:57.521083+00:00","id":16214,"links":{},"metadata":{"_buckets":{"deposit":"cdef6a30-547f-4529-985a-99465287fc50"},"_deposit":{"created_by":3,"id":"16214","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"16214"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00016214","sets":["14:923:1081:4130"]},"author_link":["28309"],"item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2002-03-20","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"190","bibliographicPageStart":"177","bibliographicVolumeNumber":"48","bibliographic_titles":[{"bibliographic_title":"商経学叢"},{"bibliographic_title":"Kinki University journal of business and economics","bibliographic_titleLang":"en"}]}]},"item_2_description_33":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"[要約] 会計学史上の静態（的）論と動態（的）論の区分は，古くて新しい問題である。特に，学史上の，債権者保護思考の変化は基本的かつ重要な思考上の変化である。 今世紀， 国際化が進むにつれて，どれほど，債権者保護が深く完成しているかどうか，研究する必要が存在する。静態論上の債権者保護，動態論上質のちがったの債権者保護のそれぞれの立場を深く究明して，企業の財政力・収益力を規定することが，理論上，必要になってくる。この点から債権者保護思考の変化・展開は重要視されてくるのである。","subitem_description_type":"Abstract"}]},"item_2_description_41":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_2_publisher_14":{"attribute_name":"出版者 名前","attribute_value_mlt":[{"subitem_publisher":"近畿大学商経学会"}]},"item_2_source_id_22":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"04502825","subitem_source_identifier_type":"ISSN"}]},"item_2_text_7":{"attribute_name":"著者(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Hayashi, Ryoji"}]},"item_2_text_8":{"attribute_name":"著者 所属","attribute_value_mlt":[{"subitem_text_value":"近畿大学商経学部; 教授"}]},"item_2_text_9":{"attribute_name":"著者所属(翻訳)","attribute_value_mlt":[{"subitem_text_value":"Kinki University"}]},"item_2_version_type_12":{"attribute_name":"版","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_be7fb7dd8ff6fe43","subitem_version_type":"NA"}]},"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":"林,  良治"},{"creatorName":"ハヤシ, リョウジ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"28309","nameIdentifierScheme":"WEKO"}]}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"会計の国際化","subitem_subject_scheme":"Other"},{"subitem_subject":"静態論と動態論","subitem_subject_scheme":"Other"},{"subitem_subject":"債権者保護思考","subitem_subject_scheme":"Other"},{"subitem_subject":"EUの指針","subitem_subject_scheme":"Other"},{"subitem_subject":"トライアングル体制","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":"ドイツ会計理論における債権者保護思考の返遷","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"ドイツ会計理論における債権者保護思考の返遷"},{"subitem_title":"An Inquiry into the Changes in Creditor-protection in German Accounting Theory","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["4130"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-06-30"},"publish_date":"2016-06-30","publish_status":"0","recid":"16214","relation_version_is_last":true,"title":["ドイツ会計理論における債権者保護思考の返遷"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-20T22:36:55.262867+00:00"}