{"created":"2023-06-23T12:32:52.320049+00:00","id":886,"links":{},"metadata":{"_buckets":{"deposit":"58b27da2-9aca-4e58-a298-05fa4ac5c519"},"_deposit":{"created_by":3,"id":"886","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"886"},"status":"published"},"_oai":{"id":"oai:serve.repo.nii.ac.jp:00000886","sets":["1:166"]},"author_link":["941"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2013-10","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"第1号","bibliographicPageEnd":"42","bibliographicPageStart":"29","bibliographicVolumeNumber":"第26巻","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":"GHQ/SCAPの一部局であるESS が日本の制限会社に対し英文財務諸表の提出を求める際に交付したと思われる「指示文書」のうち，一番年代の古いと思われる『英文フォーム（1946 or 1947）』と，日本の会社がESS に対して提出したと思われる英文財務諸表との比較分析を行なった。その結果，『英文フォーム（1946 or 1947）』が日本の会社に対して実際に交付された可能性が確認された。","subitem_description_type":"Abstract"},{"subitem_description":"I compared and analyzed Japanese Occupation GHQ/SCAP English financial statements, ofwhich “the English form” (1946 or 1947) is considered to be the oldest of the original documents :a Japanese company submitted this document to the ESS (the Economic and Scientific Section ofthe GHQ/SCAP) as one of various “instructional documentations” for a Japanese limited companywhich had been demanded by the GHQ/SCAP. As a result, the possibility that “the English form”(1946 or 1947) had actually been issued for a Japanese company was confirmed.","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.15052/00000880","subitem_identifier_reg_type":"JaLC"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0915-2539","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":"941","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":"2016-11-25"}],"displaytype":"detail","filename":"4595.pdf","filesize":[{"value":"900.7 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"山田ひとみ_GHQ・SCAPによる会社財務報告に関する『英文フォーム（1946or1947)』の分析_聖学院大学論叢26-1.pdf","url":"https://serve.repo.nii.ac.jp/record/886/files/4595.pdf"},"version_id":"1dc6628a-2b8e-474c-a1ed-0cdff3725ef6"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"指示文書","subitem_subject_scheme":"Other"},{"subitem_subject":"経済科学局 （ESS)","subitem_subject_scheme":"Other"},{"subitem_subject":"財務諸表","subitem_subject_scheme":"Other"},{"subitem_subject":"鐘淵紡績株式会社","subitem_subject_scheme":"Other"},{"subitem_subject":"instructional documentation","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Economic and Scientific Section (ESS)","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Financial Statements","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Kanegafuchi Spinning Co.","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による会社財務報告に関する『英文フォーム（1946or1947）』の分析 : （1）鐘淵紡績株式会社の英文財務諸表との比較","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"GHQ/SCAPによる会社財務報告に関する『英文フォーム（1946or1947）』の分析 : （1）鐘淵紡績株式会社の英文財務諸表との比較"},{"subitem_title":"Analysis of the \"The English form\" (1946 or 1947) in Company Financial Reports Submitted to the GHQ/SCAP : Part I. Comparison with English financial statements of Kanegafuchi Spinning Co.,Ltd.","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"3","path":["166"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-11-25"},"publish_date":"2016-11-25","publish_status":"0","recid":"886","relation_version_is_last":true,"title":["GHQ/SCAPによる会社財務報告に関する『英文フォーム（1946or1947）』の分析 : （1）鐘淵紡績株式会社の英文財務諸表との比較"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-23T13:14:59.327399+00:00"}