{"created":"2023-06-20T15:54:40.996995+00:00","id":1216,"links":{},"metadata":{"_buckets":{"deposit":"0745cad3-f67a-4a34-ac70-83d5aa687487"},"_deposit":{"created_by":2,"id":"1216","owners":[2],"pid":{"revision_id":0,"type":"depid","value":"1216"},"status":"published"},"_oai":{"id":"oai:jin-ai.repo.nii.ac.jp:00001216","sets":["14:81"]},"author_link":["3408","3409"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2018-02-28","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"50","bibliographicPageEnd":"19","bibliographicPageStart":"11","bibliographic_titles":[{"bibliographic_title":"仁愛女子短期大学研究紀要"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"会計は企業に関わる財(対象物)の動きを貨幣金額で測定あるいは評価し、その測定値(評価値)をもとに<利益>という値を算出する行為、すなわち一種の物理現象を描出するシステムととらえられている。その一方で、そうした見方と一部重なるかたちで、会計も言語と同様に一種の人文・社会現象を描出するシステム(コミュニケーションシステム)とみることもできる。物理現象と人文・社会現象、その両方をみすえて、人間の認識の基底構造を探求するという立場から、会計を記号論的に考察することが可能である。本稿では、ある出来事を日本語で表現した場合と会計で記録した場合とを対照させながら、格というカテゴリーがつくる関係について考察し、12個の型の存在を仮定した。","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.57426/00001210","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"仁愛女子短期大学"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"09138587","subitem_source_identifier_type":"ISSN"}]},"item_10002_version_type_20":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"大西, 新吾"},{"creatorName":"オオニシ, シンゴ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"3408","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"ONISHI, Shingo","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"3409","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":"2022-10-27"}],"displaytype":"detail","filename":"vol50_p11-19.pdf","filesize":[{"value":"1.1 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"vol50_p11-19.pdf","url":"https://jin-ai.repo.nii.ac.jp/record/1216/files/vol50_p11-19.pdf"},"version_id":"ad8cdf28-d980-435c-a62a-60528256328d"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"格関係","subitem_subject_scheme":"Other"},{"subitem_subject":"場所","subitem_subject_scheme":"Other"},{"subitem_subject":"カテゴリー","subitem_subject_scheme":"Other"},{"subitem_subject":"仕訳文","subitem_subject_scheme":"Other"},{"subitem_subject":"文型","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":"会計記号の格関係にかんする一試論","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"会計記号の格関係にかんする一試論"},{"subitem_title":"A Tentative Study of the Semiotic Shapes that Cases Take in the Field of Accounting.","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"2","path":["81"],"pubdate":{"attribute_name":"公開日","attribute_value":"2018-06-21"},"publish_date":"2018-06-21","publish_status":"0","recid":"1216","relation_version_is_last":true,"title":["会計記号の格関係にかんする一試論"],"weko_creator_id":"2","weko_shared_id":2},"updated":"2023-06-20T16:10:00.899498+00:00"}