{"created":"2023-06-19T08:22:40.743313+00:00","id":397,"links":{},"metadata":{"_buckets":{"deposit":"19654815-a3c8-4372-b30f-a7886c53c366"},"_deposit":{"created_by":12,"id":"397","owners":[12],"pid":{"revision_id":0,"type":"depid","value":"397"},"status":"published"},"_oai":{"id":"oai:kumagaku.repo.nii.ac.jp:00000397","sets":["26:31:119"]},"author_link":["653","652"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2011-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"109","bibliographicPageStart":"83","bibliographic_titles":[{"bibliographic_title":"会計専門職紀要"},{"bibliographic_title":"The Journal of Professional Accountancy ","bibliographic_titleLang":"en"}]}]},"item_10002_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"653","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Tada, Michio"}]}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"熊本学園大学大学院会計専門職研究科会計専門職紀要編集委員会"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA12483483","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"2185-0844","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":"多田, 路央"}],"nameIdentifiers":[{"nameIdentifier":"652","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":"銀行の貸倒引当金の計上に影響を与える諸要因に関する研究 : 南九州4県の実証分析から","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"銀行の貸倒引当金の計上に影響を与える諸要因に関する研究 : 南九州4県の実証分析から"},{"subitem_title":"The Researches of Various Factors which Affect the Allowance for Bad Debts of Bank : Positive Analysis of the Four Prefectures Located in Southern Kyushu","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"12","path":["119"],"pubdate":{"attribute_name":"公開日","attribute_value":"2014-10-09"},"publish_date":"2014-10-09","publish_status":"0","recid":"397","relation_version_is_last":true,"title":["銀行の貸倒引当金の計上に影響を与える諸要因に関する研究 : 南九州4県の実証分析から"],"weko_creator_id":"12","weko_shared_id":-1},"updated":"2023-06-19T09:29:27.633816+00:00"}