{"created":"2023-06-19T09:40:28.346036+00:00","id":641,"links":{},"metadata":{"_buckets":{"deposit":"829d6fc3-0f8e-4a6d-869c-bb940090b926"},"_deposit":{"created_by":18,"id":"641","owners":[18],"pid":{"revision_id":0,"type":"depid","value":"641"},"status":"published"},"_oai":{"id":"oai:yasuda-u.repo.nii.ac.jp:00000641","sets":["76:77"]},"author_link":["1645","1646"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2023-03-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"51","bibliographicPageEnd":"80","bibliographicPageStart":"73","bibliographic_titles":[{"bibliographic_title":"安田学術研究論集","bibliographic_titleLang":"ja"},{"bibliographic_title":"Journal of Yasuda Women's University","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"　本稿は、国際会計基準から廃止になった後入先出法における研究である。まず、後入先出法の生成の歴史と長所・短所を考察する。次に会計観の移行について考える。おわりに本稿におけるリサーチクエスチョンである後入先出法の有用性を研究することにより、会計学における原価計算などの学術研究及び高等教育機関の教育として積極的な活用を示唆する。","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.24613/00000617","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"安田女子大学"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AB00023009","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"27582639","subitem_source_identifier_type":"PISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"木村, 勝則","creatorNameLang":"ja"},{"creatorName":"キムラ, カツノリ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"Kimura, Katsunori","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2023-03-20"}],"displaytype":"detail","filename":"27582639051010.pdf","filesize":[{"value":"730.4 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"27582639051010.pdf","url":"https://yasuda-u.repo.nii.ac.jp/record/641/files/27582639051010.pdf"},"version_id":"b5bc3fd2-7791-49c5-8979-114bb3a494ce"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"後入先出法","subitem_subject_scheme":"Other"},{"subitem_subject":"取得原価主義会計","subitem_subject_scheme":"Other"},{"subitem_subject":"原価配分","subitem_subject_scheme":"Other"},{"subitem_subject":"原価計算","subitem_subject_scheme":"Other"},{"subitem_subject":"材料元帳","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":"後入先出法における研究","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"後入先出法における研究","subitem_title_language":"ja"},{"subitem_title":"Research on Last-in, First-out","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"18","path":["77"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2023-01-24"},"publish_date":"2023-01-24","publish_status":"0","recid":"641","relation_version_is_last":true,"title":["後入先出法における研究"],"weko_creator_id":"18","weko_shared_id":-1},"updated":"2024-03-08T07:09:21.750583+00:00"}