{"created":"2023-07-25T09:58:22.398760+00:00","id":882,"links":{},"metadata":{"_buckets":{"deposit":"d667550f-4f5b-4f9a-9d4f-758e2691d90d"},"_deposit":{"created_by":4,"id":"882","owners":[4],"pid":{"revision_id":0,"type":"depid","value":"882"},"status":"published"},"_oai":{"id":"oai:nfu.repo.nii.ac.jp:00000882","sets":["2:52"]},"author_link":["1813","1815"],"item_1_alternative_title_5":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_alternative_title":"コウエキ　ホウジン　カイケイ　キジュン　ノ　ミナオシ　アン　ノ　ケントウ"}]},"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2003-01-31","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"118","bibliographicPageStart":"107","bibliographicVolumeNumber":"26","bibliographic_titles":[{"bibliographic_title":"日本福祉大学経済論集"}]}]},"item_1_creator_6":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"野村, 秀和"},{"creatorName":"ノムラ, ヒデカズ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"1813","nameIdentifierScheme":"WEKO"}]}]},"item_1_creator_8":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Nomura, Hidekazu","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"1815","nameIdentifierScheme":"WEKO"}]}]},"item_1_description_12":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"The revision plan for accounting standards of public service corporation in japan has published in december 2001. The examination of this reform plan has started from scandals of public service corporation. The revision plan has indicators of business efficiency in the book of netasset counting and conforms to business accounting standards except special reasons. Then, the introduction of opinions on the revision plan follows as cpa's, famous cpa murayama and jicpa's. Not for profit organization included public service corporation cannot pay a dividend, but have to take capital funds and keep to be profitable for long terms. NPO's business success is indispensable to network with citizen, private enterprise and administration. This revision plan for accounting standards of public service corporation has to contribute to mission of NPO.","subitem_description_type":"Other"}]},"item_1_source_id_13":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN10367370","subitem_source_identifier_type":"NCID"}]},"item_1_text_2":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_text_value":"論文"}]},"item_1_text_3":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Article"}]},"item_1_text_9":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"日本福祉大学経済学部"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2003-01-31"}],"displaytype":"detail","filename":"keizai26-08nomura.pdf","filesize":[{"value":"437.3 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"keizai26-08nomura","url":"https://nfu.repo.nii.ac.jp/record/882/files/keizai26-08nomura.pdf"},"version_id":"319ee925-8770-4cd0-9eb2-f923e8a318ea"}]},"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":"公益法人会計基準の見直し案の検討","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"公益法人会計基準の見直し案の検討"},{"subitem_title":"Study on the Revision Plan for Accounting Standards of Public Service Corporation","subitem_title_language":"en"}]},"item_type_id":"1","owner":"4","path":["52"],"pubdate":{"attribute_name":"公開日","attribute_value":"2003-01-31"},"publish_date":"2003-01-31","publish_status":"0","recid":"882","relation_version_is_last":true,"title":["公益法人会計基準の見直し案の検討"],"weko_creator_id":"4","weko_shared_id":4},"updated":"2023-07-25T10:46:49.373420+00:00"}