{"created":"2021-03-01T06:14:01.267805+00:00","id":7366,"links":{},"metadata":{"_buckets":{"deposit":"166081eb-40e2-4af7-9854-036688744fae"},"_deposit":{"created_by":17,"id":"7366","owners":[17],"pid":{"revision_id":0,"type":"depid","value":"7366"},"status":"published"},"_oai":{"id":"oai:nagoya.repo.nii.ac.jp:00007366","sets":["659:853:854:902"]},"author_link":["20452","20453"],"item_1615768549627":{"attribute_name":"出版タイプ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_9_alternative_title_19":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Preliminary Note on Accounting for Local Currency","subitem_alternative_title_language":"en"}]},"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","bibliographic_titleLang":"ja"}]}]},"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_language":"en","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","subitem_publisher_language":"ja"}]},"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":"PISSN"}]},"item_9_text_14":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_text_value":"application/pdf"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"佐藤, 倫正","creatorNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"20452","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"SATOH, Michimasa","creatorNameLang":"en"}],"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","filename":"satoh.pdf","filesize":[{"value":"1.1 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"satoh.pdf","objectType":"fulltext","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","subitem_title_language":"ja"}]},"item_type_id":"9","owner":"17","path":["902"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2007-11-28"},"publish_date":"2007-11-28","publish_status":"0","recid":"7366","relation_version_is_last":true,"title":["地域通貨の会計に関する予備的考察"],"weko_creator_id":"17","weko_shared_id":-1},"updated":"2023-11-13T02:17:55.066823+00:00"}