{"created":"2023-06-20T13:43:45.031904+00:00","id":1553,"links":{},"metadata":{"_buckets":{"deposit":"5e3e13d6-1131-4130-b611-6047e6d741fb"},"_deposit":{"created_by":2,"id":"1553","owners":[2],"pid":{"revision_id":0,"type":"depid","value":"1553"},"status":"published"},"_oai":{"id":"oai:fut.repo.nii.ac.jp:00001553","sets":["1"]},"author_link":["14544","14545"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2015-08-06","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"45","bibliographicPageEnd":"230","bibliographicPageStart":"219","bibliographic_titles":[{"bibliographic_title":"福井工業大学研究紀要"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"In Japan, two small and medium-sized business accounting standards exist now. The former one is released in2005. Former standard is difficult to be applied for finance division in small and medium-sized enterprises. So, only After 7years, the latter one announced. Compared with the former and the latter one, the latter one is suitable for many small and medium-sized enterprises. But they do not penetrate. For Japan's economy, we require that regional financial instisutions support small and medium-sized enterprises in such a method of reductions of interest payments if enterprises apply the latter accounting standards.","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.57375/00001547","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"福井工業大学"}]},"item_10002_relation_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_relation_type_id":{"subitem_relation_type_id_text":"TF00010428","subitem_relation_type_select":"NCID"}}]},"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_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"田中, 真由美"}],"nameIdentifiers":[{"nameIdentifier":"14544","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Tanaka, Mayumi","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"14545","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":"2023-04-12"}],"displaytype":"detail","filename":"219-230.pdf","filesize":[{"value":"9.2 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"219-230.pdf","url":"https://fut.repo.nii.ac.jp/record/1553/files/219-230.pdf"},"version_id":"1081bacf-e78a-4ab6-8b16-a9ed594f28ca"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"中小企業","subitem_subject_scheme":"Other"},{"subitem_subject":"中小会計基準","subitem_subject_scheme":"Other"},{"subitem_subject":"「中小会計指針」","subitem_subject_scheme":"Other"},{"subitem_subject":"「中小会計要領」","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":"中小会計基準に関する現状と今後の課題に関する一考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"中小会計基準に関する現状と今後の課題に関する一考察"},{"subitem_title":"A Consideration about Present Circumstances and Future Themes in Small and Medium-sized Business Accounting Standards","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"2","path":["1"],"pubdate":{"attribute_name":"公開日","attribute_value":"2015-08-06"},"publish_date":"2015-08-06","publish_status":"0","recid":"1553","relation_version_is_last":true,"title":["中小会計基準に関する現状と今後の課題に関する一考察"],"weko_creator_id":"2","weko_shared_id":-1},"updated":"2023-06-20T14:11:50.203742+00:00"}