{"created":"2023-05-15T14:42:08.255599+00:00","id":2279,"links":{},"metadata":{"_buckets":{"deposit":"dd2e7396-c17d-4f4e-8f4f-fa3b604a4ef1"},"_deposit":{"created_by":3,"id":"2279","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"2279"},"status":"published"},"_oai":{"id":"oai:ksu.repo.nii.ac.jp:00002279","sets":["14:8:113"]},"author_link":["22137"],"control_number":"2279","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-03","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"15","bibliographicPageStart":"1","bibliographicVolumeNumber":"20","bibliographic_titles":[{"bibliographic_title":"京都マネジメント・レビュー"}]}]},"item_10002_description_6":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"はじめに\n第1章　包括利益，包括利益計算書の出現とその内容\n　第1節　会計観の変遷―包括利益の出現とわが国への導入\n　第2節　「その他の包括利益」の出現に伴い当期純利益か包括利益か\n　第3節　包括利益計算書の内容と形式\n第2章　2011（平成23）年3月期決算における包括利益計算書の開示の実態およびこれについてのコメント―企業会計原則一般原則の「継続性の原則」に照らして―\n第3章　包括利益計算書の開示と剰余金の配当決議との関連性について\n　第1節　2011（平成23）年3月期決算における剰余金の配当決議に関しての株主総会の現実\n　第2節　エージェンシー理論から見た株主総会のあり方について\n　第3節　包括利益計算書の開示と剰余金の配当決議との関連性の問題点―むすびに代えて―\nおわりに","subitem_description_type":"Other"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"京都産業大学マネジメント研究会"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA1167166X","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1347-5304","subitem_source_identifier_type":"PISSN"}]},"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":"藤井, 則彦","creatorNameLang":"ja"},{"creatorName":"FUJII, Norihiko","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"22137","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":"2017-09-30"}],"displaytype":"detail","filename":"KMR_20_1.pdf","filesize":[{"value":"274.9 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KMR_20_1.pdf","url":"https://ksu.repo.nii.ac.jp/record/2279/files/KMR_20_1.pdf"},"version_id":"825b3570-8fbf-48ee-b084-19ef12995e81"}]},"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":"包括利益計算書の開示と剰余金の配当決議との関連性についての実態 (後藤文彦先生,吉冨和雄先生名誉教授退職記念号)","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"包括利益計算書の開示と剰余金の配当決議との関連性についての実態 (後藤文彦先生,吉冨和雄先生名誉教授退職記念号)","subitem_title_language":"ja"},{"subitem_title":"The links between the discloser of the Comprehensive Income Statement and the decision of the dividend","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"3","path":["113"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2017-09-30"},"publish_date":"2017-09-30","publish_status":"0","recid":"2279","relation_version_is_last":true,"title":["包括利益計算書の開示と剰余金の配当決議との関連性についての実態 (後藤文彦先生,吉冨和雄先生名誉教授退職記念号)"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-12-12T01:10:26.873258+00:00"}