{"_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"}, "item_9_alternative_title_19": {"attribute_name": "\u305d\u306e\u4ed6\u306e\u8a00\u8a9e\u306e\u30bf\u30a4\u30c8\u30eb", "attribute_value_mlt": [{"subitem_alternative_title": "Preliminary Note on Accounting for Local Currency"}]}, "item_9_biblio_info_6": {"attribute_name": "\u66f8\u8a8c\u60c5\u5831", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2004-03-25", "bibliographicIssueDateType": "Issued"}, "bibliographicIssueNumber": "4", "bibliographicPageEnd": "27", "bibliographicPageStart": "15", "bibliographicVolumeNumber": "51", "bibliographic_titles": [{"bibliographic_title": "\u7d4c\u6e08\u79d1\u5b66"}]}]}, "item_9_description_4": {"attribute_name": "\u6284\u9332", "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\u767b\u9332", "attribute_value_mlt": [{"subitem_identifier_reg_text": "10.18999/ecos.51.4.15", "subitem_identifier_reg_type": "JaLC"}]}, "item_9_publisher_32": {"attribute_name": "\u51fa\u7248\u8005", "attribute_value_mlt": [{"subitem_publisher": "\u540d\u53e4\u5c4b\u5927\u5b66\u5927\u5b66\u9662\u7d4c\u6e08\u5b66\u7814\u7a76\u79d1"}]}, "item_9_select_15": {"attribute_name": "\u8457\u8005\u7248\u30d5\u30e9\u30b0", "attribute_value_mlt": [{"subitem_select_item": "publisher"}]}, "item_9_source_id_7": {"attribute_name": "ISSN\uff08print\uff09", "attribute_value_mlt": [{"subitem_source_identifier": "0022-9725", "subitem_source_identifier_type": "ISSN"}]}, "item_9_text_14": {"attribute_name": "\u30d5\u30a9\u30fc\u30de\u30c3\u30c8", "attribute_value_mlt": [{"subitem_text_value": "application/pdf"}]}, "item_creator": {"attribute_name": "\u8457\u8005", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "\u4f50\u85e4, \u502b\u6b63"}], "nameIdentifiers": [{"nameIdentifier": "20452", "nameIdentifierScheme": "WEKO"}]}, {"creatorNames": [{"creatorName": "SATOH, Michimasa"}], "nameIdentifiers": [{"nameIdentifier": "20453", "nameIdentifierScheme": "WEKO"}]}]}, "item_files": {"attribute_name": "\u30d5\u30a1\u30a4\u30eb\u60c5\u5831", "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": "\u8a00\u8a9e", "attribute_value_mlt": [{"subitem_language": "jpn"}]}, "item_resource_type": {"attribute_name": "\u8cc7\u6e90\u30bf\u30a4\u30d7", "attribute_value_mlt": [{"resourcetype": "departmental bulletin paper", "resourceuri": "http://purl.org/coar/resource_type/c_6501"}]}, "item_title": "\u5730\u57df\u901a\u8ca8\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u4e88\u5099\u7684\u8003\u5bdf", "item_titles": {"attribute_name": "\u30bf\u30a4\u30c8\u30eb", "attribute_value_mlt": [{"subitem_title": "\u5730\u57df\u901a\u8ca8\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u4e88\u5099\u7684\u8003\u5bdf"}]}, "item_type_id": "9", "owner": "1", "path": ["659/853/854/902"], "permalink_uri": "https://doi.org/10.18999/ecos.51.4.15", "pubdate": {"attribute_name": "\u516c\u958b\u65e5", "attribute_value": "2007-11-28"}, "publish_date": "2007-11-28", "publish_status": "0", "recid": "7366", "relation": {}, "relation_version_is_last": true, "title": ["\u5730\u57df\u901a\u8ca8\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u4e88\u5099\u7684\u8003\u5bdf"], "weko_shared_id": null}