{"created":"2024-01-11T05:16:58.119679+00:00","id":2000061,"links":{},"metadata":{"_buckets":{"deposit":"63bbf802-5c15-4b48-8d05-105d1d12c644"},"_deposit":{"created_by":17,"id":"2000061","owners":[17],"pid":{"revision_id":0,"type":"depid","value":"2000061"},"status":"published"},"_oai":{"id":"oai:nfu.repo.nii.ac.jp:02000061","sets":["2:1696394238785"]},"author_link":[],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2023-09-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"67","bibliographicNumberOfPages":"24","bibliographicPageEnd":"112","bibliographicPageStart":"89","bibliographic_titles":[{"bibliographic_title":"日本福祉大学経済論集","bibliographic_titleLang":"ja"},{"bibliographic_title":"THE JOURNAL OF ECONOMIC STUDIES","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":" 本稿では会計的認識の媒介形式として,物量計算,貨幣価値計算,資本価値計算という 3 つの次元・段階を措定し,それぞれの認識媒介形式を構成する基本的諸要素とそれらの関係との相違によってそれぞれの次元・段階の違い(区別)を説明するととともに,それらの間の発展関係(関連)を追究している.その際,方法論的認識視点として,「潜在的(可能的)段階から顕在的(現実的)段階への螺旋的展開」という捉え方を念頭に置いている.","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"日本福祉大学経済学会","subitem_publisher_language":"ja"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN10367370","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"2758-9951","subitem_source_identifier_type":"EISSN"}]},"item_10002_version_type_20":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"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":"足立, 浩","creatorNameLang":"ja"},{"creatorName":"アダチ, ヒロシ","creatorNameLang":"ja-Kana"},{"creatorName":"ADACHI, Hiroshi","creatorNameLang":"en"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2024-01-11"}],"displaytype":"detail","filename":"keizai67-08adachi.pdf","format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"objectType":"fulltext","url":"https://nfu.repo.nii.ac.jp/record/2000061/files/keizai67-08adachi.pdf"},"version_id":"4a27d533-6cae-4a37-8962-866a85492882"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"会計的認識媒介形式","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"物量計算","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"貨幣価値計算","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"資本価値計算","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"「潜在的(可能的)段階から顕在的(現実的)段階への螺旋的展開」","subitem_subject_language":"ja","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":"会計的認識媒介形式の諸次元と関係 -物量計算、貨幣価値計算、資本価値計算-","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"会計的認識媒介形式の諸次元と関係 -物量計算、貨幣価値計算、資本価値計算-","subitem_title_language":"ja"},{"subitem_title":"Dimensions of Medium Forms of Accounting Recognition and Relationship among them;\nPhysical Units Calculation, Monetary Value Calculation, and Capital Value Calculation","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"17","path":["1696394238785"],"pubdate":{"attribute_name":"公開日","attribute_value":"2024-01-11"},"publish_date":"2024-01-11","publish_status":"0","recid":"2000061","relation_version_is_last":true,"title":["会計的認識媒介形式の諸次元と関係 -物量計算、貨幣価値計算、資本価値計算-"],"weko_creator_id":"17","weko_shared_id":-1},"updated":"2024-01-12T00:58:34.764364+00:00"}