{"created":"2023-06-19T09:18:42.163449+00:00","id":2665,"links":{},"metadata":{"_buckets":{"deposit":"f87c81f6-8554-4c82-88a4-1092dbcc9193"},"_deposit":{"created_by":17,"id":"2665","owners":[17],"pid":{"revision_id":0,"type":"depid","value":"2665"},"status":"published"},"_oai":{"id":"oai:nakamura-u.repo.nii.ac.jp:00002665","sets":["24","24:260"]},"author_link":["5143","5125"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2019-09-20","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"70","bibliographicPageStart":"55","bibliographicVolumeNumber":"19","bibliographic_titles":[{"bibliographic_title":"流通科学研究"},{"bibliographic_title":"Journal of Faculty of Business , Marketing and Distribution","bibliographic_titleLang":"en"}]}]},"item_10002_creator_3":{"attribute_name":"著者別名","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Hino, Shuzo"}],"nameIdentifiers":[{"nameIdentifier":"5143","nameIdentifierScheme":"WEKO"}]}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"中村学園大学流通科学部"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1346-9614","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"日野, 修造"},{"creatorName":"ヒノ, シュウゾウ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"5125","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":"2019-10-15"}],"displaytype":"detail","filename":"01-002-019-1-06 非営利組織...日野.pdf","filesize":[{"value":"1.1 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"01-002-019-1-06 非営利組織...日野","url":"https://nakamura-u.repo.nii.ac.jp/record/2665/files/01-002-019-1-06 非営利組織...日野.pdf"},"version_id":"0cb893a1-d437-4ff3-9bdf-c947f95179e8"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"非営利組織会計","subitem_subject_scheme":"Other"},{"subitem_subject":"利益測定法","subitem_subject_scheme":"Other"},{"subitem_subject":"アンソニー概念","subitem_subject_scheme":"Other"},{"subitem_subject":"FASB概念","subitem_subject_scheme":"Other"},{"subitem_subject":"2段階分類法","subitem_subject_scheme":"Other"},{"subitem_subject":"概念融合","subitem_subject_scheme":"Other"},{"subitem_subject":"Non-profit organization accounting","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Profit measurement method","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Anthony concept","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"FASB concept","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Method Combining","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":"非営利組織会計における利益測定法の検討 : アンソニー概念とFASB概念を融合した2段階分類法の提案","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"非営利組織会計における利益測定法の検討 : アンソニー概念とFASB概念を融合した2段階分類法の提案"},{"subitem_title":"A Study of Profit Measurement Method in Accounting for Not-for-Profit Organizations : Proposal of Two-Step Classification Method Combining Anthony Concepts and FASB Concepts","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"17","path":["24","260"],"pubdate":{"attribute_name":"公開日","attribute_value":"2019-10-15"},"publish_date":"2019-10-15","publish_status":"0","recid":"2665","relation_version_is_last":true,"title":["非営利組織会計における利益測定法の検討 : アンソニー概念とFASB概念を融合した2段階分類法の提案"],"weko_creator_id":"17","weko_shared_id":-1},"updated":"2023-06-19T09:33:45.494917+00:00"}