{"created":"2023-06-20T13:50:36.666640+00:00","id":56,"links":{},"metadata":{"_buckets":{"deposit":"91da7e20-96b3-4fcb-b767-eb465f77647b"},"_deposit":{"created_by":11,"id":"56","owners":[11],"pid":{"revision_id":0,"type":"depid","value":"56"},"status":"published"},"_oai":{"id":"oai:oiu.repo.nii.ac.jp:00000056","sets":["1:4:13"]},"author_link":["329","338","3561","330","334","333","2961","337"],"item_1_alternative_title_5":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_alternative_title":"シキン　ケイサンショ　ノ　モンダイテン : B/S C/F　トノ　レンケツカン　オ　モトメテ　　"}]},"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-01-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"11","bibliographicPageStart":"1","bibliographicVolumeNumber":"25","bibliographic_titles":[{"bibliographic_title":"国際研究論叢 : 大阪国際大学紀要"},{"bibliographic_title":"OIU journal of international studies","bibliographic_titleLang":"en"}]}]},"item_1_creator_6":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"宮内, 俊男"}],"nameIdentifiers":[{"nameIdentifier":"329","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"倉田, 三郎"}],"nameIdentifiers":[{"nameIdentifier":"330","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"高橋, 泰代"},{"creatorName":"タカハシ, ヤスヨ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"3561","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"9000018863984","nameIdentifierScheme":"CiNii ID","nameIdentifierURI":"http://ci.nii.ac.jp/nrid/9000018863984"}]},{"creatorNames":[{"creatorName":"安高, 真一郎"}],"nameIdentifiers":[{"nameIdentifier":"2961","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"9000006772363","nameIdentifierScheme":"CiNii ID","nameIdentifierURI":"http://ci.nii.ac.jp/nrid/9000006772363"}]}]},"item_1_creator_7":{"attribute_name":"著者名よみ","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"ミヤウチ, トシオ"}],"nameIdentifiers":[{"nameIdentifier":"333","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"クラタ, サブロウ"}],"nameIdentifiers":[{"nameIdentifier":"334","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"タカハシ, ヤスヨ"}],"nameIdentifiers":[{"nameIdentifier":"3561","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"9000018863984","nameIdentifierScheme":"CiNii ID","nameIdentifierURI":"http://ci.nii.ac.jp/nrid/9000018863984"}]},{"creatorNames":[{"creatorName":"アタカ, シンイチロウ"}],"nameIdentifiers":[{"nameIdentifier":"2961","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"9000006772363","nameIdentifierScheme":"CiNii ID","nameIdentifierURI":"http://ci.nii.ac.jp/nrid/9000006772363"}]}]},"item_1_creator_8":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Miyauchi, Toshio","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"337","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Kurata, Saburo","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"338","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Takahashi, Yasuyo","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"3561","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"9000018863984","nameIdentifierScheme":"CiNii ID","nameIdentifierURI":"http://ci.nii.ac.jp/nrid/9000018863984"}]},{"creatorNames":[{"creatorName":"Ataka, Shinichiro","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"2961","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"9000006772363","nameIdentifierScheme":"CiNii ID","nameIdentifierURI":"http://ci.nii.ac.jp/nrid/9000006772363"}]}]},"item_1_description_1":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P(論文)","subitem_description_type":"Other"}]},"item_1_description_12":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"　E. Schmalenbach stated that net income plays a role as a connecting link (ein verknüpfendes Band) between an income statement and a balance sheet. [“Dynamische Bilanz” (1931)]\n　There are differences in the relationship, the connecting link, between the balance sheets and income statements of individual companies. Therefore the differences in two listed companies are examined and clarified, and the connection between the balance sheet and cash-flow statement is proposed.","subitem_description_type":"Other"}]},"item_1_other_language_4":{"attribute_name":"その他の言語","attribute_value_mlt":[{"subitem_language":"The Problem of Statements of Capital Funds : Balance sheets, cash-flow and their connecting link "}]},"item_1_source_id_13":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN10110523","subitem_source_identifier_type":"NCID"}]},"item_1_text_2":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_text_value":"論文"}]},"item_1_text_3":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Article"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2013-01-30"}],"displaytype":"detail","filename":"25-2-001.pdf","filesize":[{"value":"767.1 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"25-2-001","url":"https://oiu.repo.nii.ac.jp/record/56/files/25-2-001.pdf"},"version_id":"f40ad164-93f8-4bc8-a9f6-3c6d910c3fb2"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"貸借対照表","subitem_subject_scheme":"Other"},{"subitem_subject":"損益計算書","subitem_subject_scheme":"Other"},{"subitem_subject":"キャッシュ・フロー計算書","subitem_subject_scheme":"Other"},{"subitem_subject":"資金計算書","subitem_subject_scheme":"Other"},{"subitem_subject":"連結環","subitem_subject_scheme":"Other"},{"subitem_subject":"balance sheet","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"income statement","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"cash-flow statement","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"statement of capital funds","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"connecting link","subitem_subject_language":"en","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":"資金計算書の問題点 : B/S,C/Fとの連結環を求めて","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"資金計算書の問題点 : B/S,C/Fとの連結環を求めて"}]},"item_type_id":"1","owner":"11","path":["13"],"pubdate":{"attribute_name":"公開日","attribute_value":"2012-01-31"},"publish_date":"2012-01-31","publish_status":"0","recid":"56","relation_version_is_last":true,"title":["資金計算書の問題点 : B/S,C/Fとの連結環を求めて"],"weko_creator_id":"11","weko_shared_id":-1},"updated":"2023-06-20T14:16:23.637658+00:00"}