{"created":"2023-07-25T09:50:25.729228+00:00","id":47,"links":{},"metadata":{"_buckets":{"deposit":"56032771-b9af-4b56-9a60-fcffc2c72371"},"_deposit":{"created_by":4,"id":"47","owners":[4],"pid":{"revision_id":0,"type":"depid","value":"47"},"status":"published"},"_oai":{"id":"oai:tiu-tijc.repo.nii.ac.jp:00000047","sets":["52:55"]},"author_link":["61","62"],"item_3_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"1997-03-25","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"91","bibliographicPageStart":"83","bibliographicVolumeNumber":"3","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":"Accounting systems of a local public enterprise should be reformed to a fund accouting system. That doesn't express a correct appearance of a local public enterprise. As an accounting system of a physical capital maintenance is performed, a shift to fund accounting system is necessary. It should be done a physical capital maintenance accounting and can execute duty of a local public enterprise.","subitem_description_type":"Other"}]},"item_3_description_15":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_description":"9","subitem_description_type":"Other"}]},"item_3_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00004010975","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":"10.20843/00000041","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":"13412118","subitem_source_identifier_type":"ISSN"}]},"item_3_text_6":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"つくば国際大学産業情報学科"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"會田, 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":"KJ00004010975.pdf","filesize":[{"value":"579.2 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00004010975.pdf","url":"https://tiu-tijc.repo.nii.ac.jp/record/47/files/KJ00004010975.pdf"},"version_id":"64f3ec8f-c3e8-4cef-b12f-676b767f5bce"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"public enterprise accounting","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"fund accounting system","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"physical capital maintenace","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":"地方公営企業会計における資本と利益","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"地方公営企業会計における資本と利益"},{"subitem_title":"On a Capital and a profit of Public Enterprise Accounting","subitem_title_language":"en"}]},"item_type_id":"3","owner":"4","path":["55"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-09-04"},"publish_date":"2017-09-04","publish_status":"0","recid":"47","relation_version_is_last":true,"title":["地方公営企業会計における資本と利益"],"weko_creator_id":"4","weko_shared_id":-1},"updated":"2023-07-25T09:59:46.199529+00:00"}