{"created":"2023-06-26T10:46:12.575036+00:00","id":104,"links":{},"metadata":{"_buckets":{"deposit":"84d766b4-0eb0-4fd7-ab77-a27eac3f9eff"},"_deposit":{"created_by":3,"id":"104","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"104"},"status":"published"},"_oai":{"id":"oai:sgul.repo.nii.ac.jp:00000104","sets":[]},"author_link":["2530","2531"],"item_4_alternative_title_19":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Accountants' Liability to Third Parties in 1920's : A reexamination of 'Ultramares Corp. v. Toche, Niven & Co.'"}]},"item_4_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2007-09","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"110","bibliographicPageStart":"101","bibliographicVolumeNumber":"24","bibliographic_titles":[{"bibliographic_title":"札幌学院商経論集 = Sapporo Gakuin University review of economics and business"}]}]},"item_4_description_40":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"subitem_description":"Bulletin","subitem_description_type":"Other"}]},"item_4_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"2531","nameIdentifierScheme":"WEKO"}],"names":[{"name":"HIYAMA, jun"}]}]},"item_4_publisher_33":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"札幌学院大学商学会・経済学会"}]},"item_4_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0910-2086","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"檜山, 純"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-11-22"}],"displaytype":"detail","filename":"SK-24-1-101.pdf","filesize":[{"value":"1.2 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"SK-24-1-101.pdf","url":"https://sgul.repo.nii.ac.jp/record/104/files/SK-24-1-101.pdf"},"version_id":"f6fce099-8611-4150-bf43-2d5f5b1cafc4"}]},"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":"契約法における会計士の証明業務","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"契約法における会計士の証明業務"}]},"item_type_id":"4","owner":"3","path":["168"],"pubdate":{"attribute_name":"公開日","attribute_value":"2010-09-16"},"publish_date":"2010-09-16","publish_status":"0","recid":"104","relation_version_is_last":true,"title":["契約法における会計士の証明業務"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-07-26T09:03:47.538731+00:00"}