{"created":"2023-06-19T07:56:51.188420+00:00","id":424,"links":{},"metadata":{"_buckets":{"deposit":"172f1fbf-956a-467e-9162-4f63dbca6045"},"_deposit":{"created_by":14,"id":"424","owners":[14],"pid":{"revision_id":0,"type":"depid","value":"424"},"status":"published"},"_oai":{"id":"oai:kitakyu.repo.nii.ac.jp:00000424","sets":["12:2:132"]},"author_link":["486"],"control_number":"424","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2015-03","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1・2・3・4","bibliographicPageEnd":"96","bibliographicPageStart":"81","bibliographicVolumeNumber":"50","bibliographic_titles":[{"bibliographic_title":"北九州市立大学商経論集"},{"bibliographic_title":"The Review of business and economics","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"負債の認識について、まずはじめに、記号論的なアプローチを使えば、負債の概念を構成する原義として、借入金のごとく、誰もがそれを負債であると認識するデノテーションレヴェルの言葉の使い方がある。今日は、そこから派生ないし、拡大する負債の概念として、コノテーションレヴェルの言葉をも包摂する時代に来ている。新しい負債を今日の会計に組み入れていくには、記号論的なアプローチが有効であることを本稿では説明している。","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"北九州市立大学経済学会"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11572872","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13472623","subitem_source_identifier_type":"PISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"西澤, 健次","creatorNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"486","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":"2015-04-10"}],"displaytype":"detail","filename":"（SR00501234NK-1)西澤健次（仏）P.81～P.96.pdf","filesize":[{"value":"15.6 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"（SR00501234NK-1)西澤健次","url":"https://kitakyu.repo.nii.ac.jp/record/424/files/（SR00501234NK-1)西澤健次（仏）P.81～P.96.pdf"},"version_id":"c1367150-083b-42eb-8a2a-5081632828a5"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"passif","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"obligation","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"dénotation","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"connotation","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"capital équation","subitem_subject_language":"en","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"fra"}]},"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":"La connaissance du passif: de la réfléxion sémiologique","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"La connaissance du passif: de la réfléxion sémiologique","subitem_title_language":"fr"},{"subitem_title":"The recognition of liability: The point of view of semiological consideration","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"14","path":["132"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2015-04-10"},"publish_date":"2015-04-10","publish_status":"0","recid":"424","relation_version_is_last":true,"title":["La connaissance du passif: de la réfléxion sémiologique"],"weko_creator_id":"14","weko_shared_id":-1},"updated":"2024-04-11T11:32:45.572538+00:00"}