ログイン
言語:

WEKO3

  • トップ
  • ランキング
To
lat lon distance
To

Field does not validate



インデックスリンク

インデックスツリー

メールアドレスを入力してください。

WEKO

One fine body…

WEKO

One fine body…

アイテム

{"_buckets": {"deposit": "166081eb-40e2-4af7-9854-036688744fae"}, "_deposit": {"id": "7366", "owners": [], "pid": {"revision_id": 0, "type": "depid", "value": "7366"}, "status": "published"}, "_oai": {"id": "oai:nagoya.repo.nii.ac.jp:00007366", "sets": ["902"]}, "item_9_alternative_title_19": {"attribute_name": "その他の言語のタイトル", "attribute_value_mlt": [{"subitem_alternative_title": "Preliminary Note on Accounting for Local Currency"}]}, "item_9_biblio_info_6": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2004-03-25", "bibliographicIssueDateType": "Issued"}, "bibliographicIssueNumber": "4", "bibliographicPageEnd": "27", "bibliographicPageStart": "15", "bibliographicVolumeNumber": "51", "bibliographic_titles": [{"bibliographic_title": "経済科学"}]}]}, "item_9_description_4": {"attribute_name": "抄録", "attribute_value_mlt": [{"subitem_description": "Local currency is the money issued by certain community as a medium of exchange within that community. This type of money usually bears no interest, or sometimes minus interest. One of the reasons which support local currency is the possibility of promoting the sustainable developments by stimulating the circulations of commodities and services within local environments. In this sense, this money is called eco-money. Local currency is now at the stage of development: around 300 cases might be found in Japan and more than 2000 cases in the world. But this number is steadily growing. In order to support the development of local currency, the establishment of the accounting systems which capture the transactions is indispensable. And the formulation of the conceptual framework of the accounting for local currency will also be expected to promote its development. This problem area, however, is almost totally unexplored. This preliminary note is the first effort to address this area. After the general surveys of local currencies, the accounting for the central secretary offices which manage local currency will be examined, from (1) the Entity view of Robert Anthony (Anthony [1984]), (2) the Funds flow view of financial accounting (Satoh [2000]), and (3) the Gaia concept of James Lovelock (Lovelock [1979]).", "subitem_description_type": "Abstract"}]}, "item_9_identifier_60": {"attribute_name": "URI", "attribute_value_mlt": [{"subitem_identifier_type": "HDL", "subitem_identifier_uri": "http://hdl.handle.net/2237/9046"}]}, "item_9_identifier_registration": {"attribute_name": "ID登録", "attribute_value_mlt": [{"subitem_identifier_reg_text": "10.18999/ecos.51.4.15", "subitem_identifier_reg_type": "JaLC"}]}, "item_9_publisher_32": {"attribute_name": "出版者", "attribute_value_mlt": [{"subitem_publisher": "名古屋大学大学院経済学研究科"}]}, "item_9_select_15": {"attribute_name": "著者版フラグ", "attribute_value_mlt": [{"subitem_select_item": "publisher"}]}, "item_9_source_id_7": {"attribute_name": "ISSN(print)", "attribute_value_mlt": [{"subitem_source_identifier": "0022-9725", "subitem_source_identifier_type": "ISSN"}]}, "item_9_text_14": {"attribute_name": "フォーマット", "attribute_value_mlt": [{"subitem_text_value": "application/pdf"}]}, "item_creator": {"attribute_name": "著者", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "佐藤, 倫正"}], "nameIdentifiers": [{"nameIdentifier": "20452", "nameIdentifierScheme": "WEKO"}]}, {"creatorNames": [{"creatorName": "SATOH, Michimasa"}], "nameIdentifiers": [{"nameIdentifier": "20453", "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": "2018-02-19"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "satoh.pdf", "filesize": [{"value": "1.1 MB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 1100000.0, "url": {"label": "satoh.pdf", "url": "https://nagoya.repo.nii.ac.jp/record/7366/files/satoh.pdf"}, "version_id": "468c7f74-a981-4dc3-85a8-012ba89d9e4a"}]}, "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": "地域通貨の会計に関する予備的考察", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "地域通貨の会計に関する予備的考察"}]}, "item_type_id": "9", "owner": "1", "path": ["902"], "permalink_uri": "https://doi.org/10.18999/ecos.51.4.15", "pubdate": {"attribute_name": "公開日", "attribute_value": "2007-11-28"}, "publish_date": "2007-11-28", "publish_status": "0", "recid": "7366", "relation": {}, "relation_version_is_last": true, "title": ["地域通貨の会計に関する予備的考察"], "weko_shared_id": null}
  1. A400 経済学部/経済学研究科
  2. A400b 紀要
  3. 経済科学
  4. 51(4)

地域通貨の会計に関する予備的考察

https://doi.org/10.18999/ecos.51.4.15
https://doi.org/10.18999/ecos.51.4.15
1fd01cee-09b7-41c7-910e-a629408aafba
名前 / ファイル ライセンス アクション
satoh.pdf satoh.pdf (1.1 MB)
Item type 紀要論文 / Departmental Bulletin Paper(1)
公開日 2007-11-28
タイトル
タイトル 地域通貨の会計に関する予備的考察
その他のタイトル
その他のタイトル Preliminary Note on Accounting for Local Currency
著者 佐藤, 倫正

× 佐藤, 倫正

WEKO 20452

佐藤, 倫正

Search repository
SATOH, Michimasa

× SATOH, Michimasa

WEKO 20453

SATOH, Michimasa

Search repository
抄録
内容記述 Local currency is the money issued by certain community as a medium of exchange within that community. This type of money usually bears no interest, or sometimes minus interest. One of the reasons which support local currency is the possibility of promoting the sustainable developments by stimulating the circulations of commodities and services within local environments. In this sense, this money is called eco-money. Local currency is now at the stage of development: around 300 cases might be found in Japan and more than 2000 cases in the world. But this number is steadily growing. In order to support the development of local currency, the establishment of the accounting systems which capture the transactions is indispensable. And the formulation of the conceptual framework of the accounting for local currency will also be expected to promote its development. This problem area, however, is almost totally unexplored. This preliminary note is the first effort to address this area. After the general surveys of local currencies, the accounting for the central secretary offices which manage local currency will be examined, from (1) the Entity view of Robert Anthony (Anthony [1984]), (2) the Funds flow view of financial accounting (Satoh [2000]), and (3) the Gaia concept of James Lovelock (Lovelock [1979]).
内容記述タイプ Abstract
出版者
出版者 名古屋大学大学院経済学研究科
言語
言語 jpn
資源タイプ
資源 http://purl.org/coar/resource_type/c_6501
タイプ departmental bulletin paper
ID登録
ID登録 10.18999/ecos.51.4.15
ID登録タイプ JaLC
ISSN(print)
収録物識別子タイプ ISSN
収録物識別子 0022-9725
書誌情報 経済科学

巻 51, 号 4, p. 15-27, 発行日 2004-03-25
フォーマット
application/pdf
著者版フラグ
値 publisher
URI
識別子 http://hdl.handle.net/2237/9046
識別子タイプ HDL
戻る
0
views
See details
Views

Versions

Ver.1 2021-03-01 20:12:10.289363
Show All versions

Share

Mendeley Twitter Facebook Print Addthis

Cite as

エクスポート

OAI-PMH
  • OAI-PMH JPCOAR
  • OAI-PMH DublinCore
  • OAI-PMH DDI
Other Formats
  • JSON
  • BIBTEX

Confirm


Powered by WEKO3


Powered by WEKO3