WEKO3
アイテム
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日本の特別養護老人ホームの会計基準
https://nfu.repo.nii.ac.jp/records/963
https://nfu.repo.nii.ac.jp/records/96303d7abe3-b03b-4504-8064-31816dfb4264
名前 / ファイル | ライセンス | アクション |
---|---|---|
keizai32-04araya (730.9 kB)
|
Item type | 紀要論文(ELS) / Departmental Bulletin Paper(1) | |||||
---|---|---|---|---|---|---|
公開日 | 2006-02-28 | |||||
タイトル | ||||||
タイトル | 日本の特別養護老人ホームの会計基準 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Accounting Standards for Special Care Home for Aged Parsons. | |||||
言語 | ||||||
言語 | jpn | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
記事種別(日) | ||||||
値 | 論文 | |||||
記事種別(英) | ||||||
言語 | en | |||||
値 | Article | |||||
論文名よみ | ||||||
その他のタイトル | ニホン ノ トクベツ ヨウゴ ロウジン ホーム ノ カイケイ キジュン | |||||
著者名(日) |
新谷, 司
× 新谷, 司 |
|||||
著者名(英) |
Araya, Tsukasa
× Araya, Tsukasa |
|||||
著者所属(日) | ||||||
値 | 日本福祉大学経済学部 | |||||
抄録(英) | ||||||
内容記述タイプ | Other | |||||
内容記述 | The purposes of this paper are accordingly threefold.First, to clarify the characters of accounting standards for special care home for aged persons in sochi seido and kaigo hoken seido by comparison of their accounting standards , between their accounting standards and business accounting.Second, to demonstrate that two accounting standards for special care home for aged persons in kaigo hoken seido are different by a vertical administrative system, related administrative notices to coordinate two accounting standards are affected by interest groups several times.Final objective is to conjecture its consequence. | |||||
雑誌書誌ID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN10367370 | |||||
書誌情報 |
日本福祉大学経済論集 巻 32, p. 51-80, 発行日 2006-02-28 |