{"created":"2023-06-23T12:34:35.247368+00:00","id":3355,"links":{},"metadata":{"_buckets":{"deposit":"a6059721-d182-419e-ac1c-920bdd981a44"},"_deposit":{"created_by":3,"id":"3355","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"3355"},"status":"published"},"_oai":{"id":"oai:serve.repo.nii.ac.jp:00003355","sets":["1:301"]},"author_link":["4071","4070"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2018-02","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"76","bibliographicPageStart":"61","bibliographicVolumeNumber":"30","bibliographic_titles":[{"bibliographic_title":"聖学院大学論叢"},{"bibliographic_title":"The Journal of Seigakuin University","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"　本稿では「指示文書」と日本の会社がESSに提出した英文財務諸表との比較分析を試みた。調査の結果，日本における代表的な財閥本社2社と紡績会社2社，合計4社の1946―1947年の比較貸借対照表が発見され，それらはGHQ/SCAPの「指示文書」形式と非常に近い形式と内容で作成されていたことが判明した。","subitem_description_type":"Abstract"},{"subitem_description":"　 I compared Instructional Documents with those submitted by a Japanese company to the economic and scientific section (ESS) of the GHQ/SCAP.  As a result of the investigation, two representative Japanese zaibatsu and two cotton spinning companies or a total of four companies’ 1946―1947 comparative balance sheets were discovered.  I found that they were very close to the “instructional documents” format required by GHQ/SCAP.  As it turned out, they were generated with conforming format and content.","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.15052/00003320","subitem_identifier_reg_type":"JaLC"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"9152539","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"山田, ひとみ"},{"creatorName":"ヤマダ, ヒトミ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"4070","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Hitomi, YAMADA","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"4071","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":"2018-03-23"}],"displaytype":"detail","filename":"山田ひとみ_GHQSCAP「指示文書」における比較貸借対照表（下） _聖学院大学論叢30-2.pdf","filesize":[{"value":"3.6 MB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"url":"https://serve.repo.nii.ac.jp/record/3355/files/山田ひとみ_GHQSCAP「指示文書」における比較貸借対照表（下） _聖学院大学論叢30-2.pdf"},"version_id":"4569b651-fc44-4456-8f2a-1206581bdc5c"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"インストラクション","subitem_subject_scheme":"Other"},{"subitem_subject":"連合国軍総司令部","subitem_subject_scheme":"Other"},{"subitem_subject":"比較貸借対照表","subitem_subject_scheme":"Other"},{"subitem_subject":"Instructions","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"GHQ/SCAP","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Comparative Balance Sheet","subitem_subject_language":"en","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":"GHQ/SCAP「指示文書」における比較貸借対照表（下）","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"GHQ/SCAP「指示文書」における比較貸借対照表（下）"},{"subitem_title":"Preparation of Comparative Balance Sheets and Accounting Practices in Instructional Documents of the GHQ/SCAP（Part II）","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"3","path":["301"],"pubdate":{"attribute_name":"公開日","attribute_value":"2018-03-23"},"publish_date":"2018-03-23","publish_status":"0","recid":"3355","relation_version_is_last":true,"title":["GHQ/SCAP「指示文書」における比較貸借対照表（下）"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-23T13:17:25.346429+00:00"}