{"created":"2023-06-19T08:16:59.472717+00:00","id":37,"links":{},"metadata":{"_buckets":{"deposit":"460c096b-059e-460d-9470-14d97df49eb2"},"_deposit":{"created_by":14,"id":"37","owners":[14],"pid":{"revision_id":0,"type":"depid","value":"37"},"status":"published"},"_oai":{"id":"oai:dcu.repo.nii.ac.jp:00000037","sets":["1:14"]},"author_link":["238","93"],"item_10002_biblio_info_30":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2008","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"148","bibliographicPageStart":"137","bibliographic_titles":[{"bibliographic_title":"田園調布学園大学紀要"},{"bibliographic_title":"Bulletin of Den-En Chofu University","bibliographic_titleLang":"en"}]}]},"item_10002_description_28":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"民間企業を営利企業と非営利組織体に区分する方法には、基本目的によるものと、財務資源の調達源泉によるものとの二通りの方法がある。これら二つの区分は密接にかかわるものであるが、その本質は、資本金や寄付金・補助金等の資源提供者の意図、および、資源の減少が予定されているか否かに集約される。これに加えて、税を財源とする補助金を受けていることを考え合わせることにより、非営利組織体における会計目的や金額の意味が明確になるだろう。","subitem_description_type":"Abstract"}]},"item_10002_full_name_26":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"93","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Takata, Kyoko"}]}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"高田, 京子"}],"nameIdentifiers":[{"nameIdentifier":"238","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2013-03-12"}],"displaytype":"simple","filename":"3_9.pdf","filesize":[{"value":"332.3 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"本文（PDF）","url":"https://dcu.repo.nii.ac.jp/record/37/files/3_9.pdf"},"version_id":"1837c34c-c2a6-48f6-99b4-920a8bd93d6e"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"基本目的","subitem_subject_scheme":"Other"},{"subitem_subject":"原初的財務資源","subitem_subject_scheme":"Other"},{"subitem_subject":"事業的財務資源","subitem_subject_scheme":"Other"},{"subitem_subject":"市場の競争原理","subitem_subject_scheme":"Other"},{"subitem_subject":"会計目的","subitem_subject_scheme":"Other"},{"subitem_subject":"予算管理","subitem_subject_scheme":"Other"},{"subitem_subject":"補助金","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":"非営利組織体における会計目的","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"非営利組織体における会計目的"},{"subitem_title":"Considering accounting objectives for not-for-profit organizations","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"14","path":["14"],"pubdate":{"attribute_name":"公開日","attribute_value":"2013-01-23"},"publish_date":"2013-01-23","publish_status":"0","recid":"37","relation_version_is_last":true,"title":["非営利組織体における会計目的"],"weko_creator_id":"14","weko_shared_id":-1},"updated":"2023-06-19T08:35:19.269944+00:00"}