{"created":"2023-07-25T09:50:31.555214+00:00","id":165,"links":{},"metadata":{"_buckets":{"deposit":"74258ceb-0183-4f46-9ae4-46557881d3bd"},"_deposit":{"created_by":4,"id":"165","owners":[4],"pid":{"revision_id":0,"type":"depid","value":"165"},"status":"published"},"_oai":{"id":"oai:tiu-tijc.repo.nii.ac.jp:00000165","sets":["52:62"]},"author_link":["279","278"],"item_3_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2004","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"16","bibliographicPageStart":"3","bibliographicVolumeNumber":"10","bibliographic_titles":[{"bibliographic_title":"研究紀要"},{"bibliographic_title":"Bulletin of Tsukuba International University","bibliographic_titleLang":"en"}]}]},"item_3_description_11":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"In this article, we have examined accounting system of Non-profit organization. Then, we have found out that there are two major types of accounting reporting for Non-profit organization. Two of such systems, the one based on charitable corporation accounting system and the other based on business accounting system, are generally accepted accounting systems. Because of its adaptability, business accounting system is better accounting system of Non-profit organization.","subitem_description_type":"Other"}]},"item_3_description_15":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_description":"6","subitem_description_type":"Other"}]},"item_3_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00004010855","subitem_description_type":"Other"}]},"item_3_description_2":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P","subitem_description_type":"Other"}]},"item_3_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.20843/00000159","subitem_identifier_reg_type":"JaLC"}]},"item_3_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN10480238","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_19":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13412236","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"会田, 富士朗"},{"creatorName":"アイダ, フジオ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"Aida, Fujio","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2017-09-04"}],"displaytype":"detail","filename":"KJ00004010855.pdf","filesize":[{"value":"597.9 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00004010855.pdf","url":"https://tiu-tijc.repo.nii.ac.jp/record/165/files/KJ00004010855.pdf"},"version_id":"cbf7f7b4-4d11-4722-ba8b-f433d1298036"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"Accounting System","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Non-profit organization","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"charitable corporation accounting system","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":"NPO法人の財務諸表体系","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"NPO法人の財務諸表体系"},{"subitem_title":"On a Accounting system of Non-profit organization","subitem_title_language":"en"}]},"item_type_id":"3","owner":"4","path":["62"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-09-04"},"publish_date":"2017-09-04","publish_status":"0","recid":"165","relation_version_is_last":true,"title":["NPO法人の財務諸表体系"],"weko_creator_id":"4","weko_shared_id":-1},"updated":"2023-07-25T09:58:31.121950+00:00"}