{"created":"2023-06-19T09:16:59.695843+00:00","id":443,"links":{},"metadata":{"_buckets":{"deposit":"a7a52c3e-2d86-4b48-90d4-2c188fe41534"},"_deposit":{"created_by":17,"id":"443","owners":[17],"pid":{"revision_id":0,"type":"depid","value":"443"},"status":"published"},"_oai":{"id":"oai:nakamura-u.repo.nii.ac.jp:00000443","sets":["24","24:59"]},"author_link":["135"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2014-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"37","bibliographicPageStart":"27","bibliographicVolumeNumber":"13","bibliographic_titles":[{"bibliographic_title":"流通科学研究"},{"bibliographic_title":"Jornal of faculty of business, marketing and distribution","bibliographic_titleLang":"en"}]}]},"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":"13469614","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":"135","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":"2014-03-31"}],"displaytype":"detail","filename":"01-002-013-2-03Accounting...、日野.pdf","filesize":[{"value":"667.6 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"01-002-013-2-03Accounting...、日野","url":"https://nakamura-u.repo.nii.ac.jp/record/443/files/01-002-013-2-03Accounting...、日野.pdf"},"version_id":"3fdd920f-0ce8-4d3a-8b34-d41a75e89296"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"会計方法","subitem_subject_scheme":"Other"},{"subitem_subject":"財政的実行力","subitem_subject_scheme":"Other"},{"subitem_subject":"NPO","subitem_subject_scheme":"Other"},{"subitem_subject":"非営利組織","subitem_subject_scheme":"Other"},{"subitem_subject_scheme":"Other"},{"subitem_subject":"accounting methods","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"financial viability","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Non-for-profit Organizations","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"NPO","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"accounting","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"maintenance by category","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"financial flexibility","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"hard money","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"soft money","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"trancsferability","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"finance viability","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"FASB's Statement","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"FASB","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"statement of activities","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"net assets","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"donation journal","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"similar conclution","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"funds","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"stipulation","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"balance sheet","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"double entry bookkeeping","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"donor-stipulated restrictions","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"hypothetical transactions","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"unrestricted column","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"column","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"inflow","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"payment","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"depreciation costs","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"debit","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"profit","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"loss","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"spread sheet","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"financial viability","subitem_subject_language":"en","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"eng"}]},"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":"Accounting Methods and Financial Viability for Non -for-profit Organizations","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"Accounting Methods and Financial Viability for Non -for-profit Organizations"},{"subitem_title":"Accounting Methods and Financial Viability for Non -for-profit Organizations","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"17","path":["24","59"],"pubdate":{"attribute_name":"公開日","attribute_value":"2014-03-31"},"publish_date":"2014-03-31","publish_status":"0","recid":"443","relation_version_is_last":true,"title":["Accounting Methods and Financial Viability for Non -for-profit Organizations"],"weko_creator_id":"17","weko_shared_id":-1},"updated":"2023-06-19T09:35:45.398054+00:00"}