{"created":"2023-06-19T07:15:08.379963+00:00","id":1464,"links":{},"metadata":{"_buckets":{"deposit":"ee49fae3-d7a0-4505-affc-9df6154011e0"},"_deposit":{"created_by":12,"id":"1464","owners":[12],"pid":{"revision_id":0,"type":"depid","value":"1464"},"status":"published"},"_oai":{"id":"oai:tokoha-u.repo.nii.ac.jp:00001464","sets":["37:244"]},"author_link":["2149","2150"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2018-02-28","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1・2","bibliographicPageEnd":"89","bibliographicPageStart":"79","bibliographicVolumeNumber":"5","bibliographic_titles":[{"bibliographic_title":"常葉大学経営学部紀要"},{"bibliographic_title":"BULLETIN OF FACULTY OF BUSINESS ADMINISTRATION TOKOHA UNIVERSITY","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"　子ども・子育て支援新制度になり、認定こども園の普及が進み始めた。本稿では、この子ども・子育て支援新制度と\nいう大きな制度改革の中で、比較的小規模な民間組織である認定こども園の経営とそれを設置する法人の会計問題の関\n係を明らかにしようと試みた。","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.18894/00001441","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"常葉大学経営学部"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"2188-3718","subitem_source_identifier_type":"PISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"山本, 公敏","creatorNameLang":"ja"},{"creatorName":"ヤマモト, キミトシ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"YAMAMOTO, Kimitoshi","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":"2018-02-28"}],"displaytype":"detail","filename":"08山本公敏.pdf","filesize":[{"value":"2.8 MB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"PDF","url":"https://tokoha-u.repo.nii.ac.jp/record/1464/files/08山本公敏.pdf"},"version_id":"8f5165e8-972d-49c9-94dc-88a4291ffb34"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"認定こども園","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"社会福祉法人会計基準","subitem_subject_scheme":"Other"},{"subitem_subject":"学校法人会計基準","subitem_subject_scheme":"Other"},{"subitem_subject":"Centre for Early Childhood Education and Care","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Accounting Standards for Social Welfare Organization","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Accounting Standards for School Corporation","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":"子ども・子育て支援新制度における就学前施設の経営と会計基準","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"子ども・子育て支援新制度における就学前施設の経営と会計基準","subitem_title_language":"ja"},{"subitem_title":"Management and Accounting Standards of Facilities for Early Years Education and Care","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"12","path":["244"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2018-02-28"},"publish_date":"2018-02-28","publish_status":"0","recid":"1464","relation_version_is_last":true,"title":["子ども・子育て支援新制度における就学前施設の経営と会計基準"],"weko_creator_id":"12","weko_shared_id":-1},"updated":"2023-09-29T03:53:16.579058+00:00"}