{"created":"2025-03-01T11:26:43.433820+00:00","id":2027265,"links":{},"metadata":{"_buckets":{"deposit":"21433f15-0ec9-4e38-bf8e-dfea89ef0b5a"},"_deposit":{"created_by":41,"id":"2027265","owners":[41],"pid":{"revision_id":0,"type":"depid","value":"2027265"},"status":"published"},"_oai":{"id":"oai:hiroshima.repo.nii.ac.jp:02027265","sets":["1727147343679:1730443970747:1730444922445"]},"author_link":[],"item_1617186331708":{"attribute_name":"Title","attribute_value_mlt":[{"subitem_title":"補助金の会計処理の検討 : 会計処理の差が及ぼす受託責任情報開示への影響を中心に","subitem_title_language":"ja"}]},"item_1617186419668":{"attribute_name":"Creator","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"高杉, 將壽","creatorNameLang":"ja"}],"familyNames":[{"familyName":"高杉","familyNameLang":"ja"}],"givenNames":[{"givenName":"將壽","givenNameLang":"ja"}]}]},"item_1617186476635":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_1617186499011":{"attribute_name":"Rights","attribute_value_mlt":[{"subitem_rights":"Copyright (c) 2024 by Author","subitem_rights_language":"en"}]},"item_1617186626617":{"attribute_name":"Description","attribute_value_mlt":[{"subitem_description":"広島大学大学院社会科学研究科マネジメント専攻  広島大学大学院人間社会科学研究科人文社会科学専攻マネジメントプログラム  令和５年度修士論文要旨＜学会員の論文要旨のみ掲載＞","subitem_description_language":"ja","subitem_description_type":"Other"}]},"item_1617186643794":{"attribute_name":"Publisher","attribute_value_mlt":[{"subitem_publisher":"広島大学マネジメント学会","subitem_publisher_language":"ja"},{"subitem_publisher":"The Management Society of Hiroshima University","subitem_publisher_language":"en"}]},"item_1617186702042":{"attribute_name":"Language","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_1617187024783":{"attribute_name":"開始ページ","attribute_value_mlt":[{"subitem_start_page":"21"}]},"item_1617187056579":{"attribute_name":"bibliographic_information","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2024-03-26","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"25","bibliographicNumberOfPages":"1","bibliographicPageEnd":"21","bibliographicPageStart":"21","bibliographic_titles":[{"bibliographic_title":"広島大学マネジメント研究","bibliographic_titleLang":"ja"},{"bibliographic_title":"Hiroshima University Management Review","bibliographic_titleLang":"en"}]}]},"item_1617258105262":{"attribute_name":"item_1617258105262","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_1617265215918":{"attribute_name":"出版タイプ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_1617605131499":{"attribute_name":"File","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2024-10-16"}],"displaytype":"simple","filename":"HUMR_25_21.pdf","filesize":[{"value":"655.6 KB"}],"mimetype":"application/pdf","url":{"objectType":"abstract","url":"https://hiroshima.repo.nii.ac.jp/record/2027265/files/HUMR_25_21.pdf"},"version_id":"af99d541-a8ad-4b37-8832-b527431756a2"}]},"item_1617620223087":{"attribute_name":"Heading","attribute_value_mlt":[{"subitem_heading_banner_headline":"2023年度修士論文要旨","subitem_heading_language":"ja"},{"subitem_heading_banner_headline":"Abstracts of Master’s Theses in 2023","subitem_heading_language":"en"}]},"item_1732771732025":{"attribute_name":"旧ID","attribute_value":"55763"},"item_title":"補助金の会計処理の検討 : 会計処理の差が及ぼす受託責任情報開示への影響を中心に","item_type_id":"40003","owner":"41","path":["1730444922445"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2024-10-16"},"publish_date":"2024-10-16","publish_status":"0","recid":"2027265","relation_version_is_last":true,"title":["補助金の会計処理の検討 : 会計処理の差が及ぼす受託責任情報開示への影響を中心に"],"weko_creator_id":"41","weko_shared_id":-1},"updated":"2025-03-31T05:46:59.427098+00:00"}