{"created":"2023-07-25T09:58:26.860273+00:00","id":963,"links":{},"metadata":{"_buckets":{"deposit":"f9b33074-b12c-4b30-891f-374ffb1d56ba"},"_deposit":{"created_by":4,"id":"963","owners":[4],"pid":{"revision_id":0,"type":"depid","value":"963"},"status":"published"},"_oai":{"id":"oai:nfu.repo.nii.ac.jp:00000963","sets":["2:59"]},"author_link":["1985","1983"],"item_1_alternative_title_5":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_alternative_title":"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"}]},"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2006-02-28","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"80","bibliographicPageStart":"51","bibliographicVolumeNumber":"32","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":"新谷, 司"},{"creatorName":"アラヤ, ツカサ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"1983","nameIdentifierScheme":"WEKO"}]}]},"item_1_creator_8":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Araya, Tsukasa","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"1985","nameIdentifierScheme":"WEKO"}]}]},"item_1_description_12":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"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.","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":"2006-02-28"}],"displaytype":"detail","filename":"keizai32-04araya.pdf","filesize":[{"value":"730.9 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"keizai32-04araya","url":"https://nfu.repo.nii.ac.jp/record/963/files/keizai32-04araya.pdf"},"version_id":"6b09ee75-64b6-49c8-ae7b-a2400424300c"}]},"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":"日本の特別養護老人ホームの会計基準","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"日本の特別養護老人ホームの会計基準"},{"subitem_title":"Accounting Standards for Special　Care Home for Aged Parsons.","subitem_title_language":"en"}]},"item_type_id":"1","owner":"4","path":["59"],"pubdate":{"attribute_name":"公開日","attribute_value":"2006-02-28"},"publish_date":"2006-02-28","publish_status":"0","recid":"963","relation_version_is_last":true,"title":["日本の特別養護老人ホームの会計基準"],"weko_creator_id":"4","weko_shared_id":4},"updated":"2023-07-25T10:48:03.412053+00:00"}