{"created":"2023-05-15T09:44:50.575996+00:00","id":5680,"links":{},"metadata":{"_buckets":{"deposit":"8665fa13-8593-4b0c-b481-67a4595cad75"},"_deposit":{"created_by":11,"id":"5680","owners":[11],"pid":{"revision_id":0,"type":"depid","value":"5680"},"status":"published"},"_oai":{"id":"oai:kagawa-u.repo.nii.ac.jp:00005680","sets":["1:49:26:795"]},"author_link":["1"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"1976-04-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"33","bibliographicPageStart":"23","bibliographicVolumeNumber":"49","bibliographic_titles":[{"bibliographic_title":"香川大学経済論叢","bibliographic_titleLang":"ja"},{"bibliographic_title":"Kagawa University economic review","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"連結決算の結果は販売会社振出手形決済と裏書・現金決済に大別してこれを特徴づけることができる。販売会社振出手形決済の連結では 1) 親メーカーは販売会社の存在によりより速かに資本を回収することができる。 2) 親メーカーの当期純利益は販売会社によって次の営業期間に実現されるべき利益をその要素とする。 これに対して裏書・現金決済の連結では 1) 資本の回収に関しては販売会社振出手形決済のような特徴はない。 2) 連結の当期純利益については一般管理費販売費と支払利息割引料が販売会社振出手形決済の場合に比して少い ことが注目される。","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_10002_heading_23":{"attribute_name":"見出し","attribute_value_mlt":[{"subitem_heading_banner_headline":"論説","subitem_heading_language":"ja"},{"subitem_heading_banner_headline":"Articles","subitem_heading_language":"en"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"香川大学経済学会","subitem_publisher_language":"ja"},{"subitem_publisher":"Economic Society, Kagawa University","subitem_publisher_language":"en"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00038281","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0389-3030","subitem_source_identifier_type":"PISSN"}]},"item_10002_text_25":{"attribute_name":"WAID","attribute_value_mlt":[{"subitem_text_value":"1"}]},"item_10002_text_26":{"attribute_name":"KEID","attribute_value_mlt":[{"subitem_text_value":"4872"}]},"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_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorAlternatives":[{"creatorAlternative":"瀬戸, 広明","creatorAlternativeLang":"ja"}],"creatorNames":[{"creatorName":"瀬戸, 廣明","creatorNameLang":"ja"},{"creatorName":"Seto, Hiroaki","creatorNameLang":"en"},{"creatorName":"セト, ヒロアキ","creatorNameLang":"ja-Kana"}],"familyNames":[{},{},{}],"givenNames":[{},{},{},{}],"nameIdentifiers":[{},{},{},{},{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2020-12-22"}],"displaytype":"detail","filename":"AN00038281_49_1_23.pdf","filesize":[{"value":"345.6 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"AN00038281_49_1_23.pdf","objectType":"fulltext","url":"https://kagawa-u.repo.nii.ac.jp/record/5680/files/AN00038281_49_1_23.pdf"},"version_id":"8aa2210a-ffae-4e79-84ce-4a07947a3d40"}]},"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":"メーカーと販売会社の連結財務—標本調査—","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"メーカーと販売会社の連結財務—標本調査—","subitem_title_language":"ja"},{"subitem_title":"Financial statements of manufacturing firms and consolidated sales companies","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"11","path":["795"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2012-03-27"},"publish_date":"2012-03-27","publish_status":"0","recid":"5680","relation_version_is_last":true,"title":["メーカーと販売会社の連結財務—標本調査—"],"weko_creator_id":"11","weko_shared_id":-1},"updated":"2023-09-27T05:49:03.717379+00:00"}