{"created":"2023-06-19T08:34:51.727871+00:00","id":887,"links":{},"metadata":{"_buckets":{"deposit":"9ea2cc5a-cd21-410b-8026-175c70cd3736"},"_deposit":{"created_by":2,"id":"887","owners":[2],"pid":{"revision_id":0,"type":"depid","value":"887"},"status":"published"},"_oai":{"id":"oai:gunma-u.repo.nii.ac.jp:00000887","sets":["325:326:331"]},"author_link":["1036"],"item_5_alternative_title_1":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"A Study of Accounting Information and Social Information : Developments in Generational Accounting and Government Accounting"}]},"item_5_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"1998-03-20","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"168","bibliographicPageStart":"151","bibliographicVolumeNumber":"5","bibliographic_titles":[{"bibliographic_title":"群馬大学社会情報学部研究論集"}]}]},"item_5_date_61":{"attribute_name":"更新日","attribute_value_mlt":[{"subitem_date_issued_datetime":"2017-03-27","subitem_date_issued_type":"Created"}]},"item_5_description_15":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_5_description_39":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"subitem_description":"Departmental Bulletin Paper","subitem_description_type":"Other"}]},"item_5_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"This report offers an entirely new way of thinking about, measurring, reporting, and making social and economic policy. This new approach, called \"Generational Accounting.\" This is forward-1ooking. This offers people thinking about their future tax payments to and their future transfer payments from the government. It reveals how much money the government, now and in the future, is slated to take from each contemporary generation as well as from those generations not yet born. And, this report, which gives a study of Government Accounting, is presented as follows : 1. Introduction. 2. Increase of Welfare Expenses. 3. Expand of Government's Budget Deficit. 4. Issues of Generational Accounting. 5.Issues of Government Accounting.6. Conclusion-A Sprout of Culture on Accoanting-. In the above chapters, I have investigated various issues regarding Generational Accounting and Government Accounting and tried to come up with a subject for future trend of the system.","subitem_description_type":"Abstract"}]},"item_5_publisher_32":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"群馬大学社会情報学部"}]},"item_5_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN10477040","subitem_source_identifier_type":"NCID"}]},"item_5_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1346-8812","subitem_source_identifier_type":"ISSN"}]},"item_5_version_type_16":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"中島, 照雄"}],"nameIdentifiers":[{"nameIdentifier":"1036","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":"2020-11-17"}],"displaytype":"detail","filename":"KJ00000200547.pdf","filesize":[{"value":"1.3 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00000200547.pdf","url":"https://gunma-u.repo.nii.ac.jp/record/887/files/KJ00000200547.pdf"},"version_id":"891fe125-78df-47a3-a432-d319c41e5dc3"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"Accounting InformationesInformation Disclosure","subitem_subject_scheme":"Other"},{"subitem_subject":"Social Information","subitem_subject_scheme":"Other"},{"subitem_subject":"Government Accounting","subitem_subject_scheme":"Other"},{"subitem_subject":"Generational Accounting","subitem_subject_scheme":"Other"},{"subitem_subject":"Culture on Accounting","subitem_subject_scheme":"Other"},{"subitem_subject":"Fringe Benefit","subitem_subject_scheme":"Other"},{"subitem_subject":"Welfare Expens","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":"会計情報と社会関連情報の一考察 : 世代会計と政府会計の展開","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"会計情報と社会関連情報の一考察 : 世代会計と政府会計の展開"}]},"item_type_id":"5","owner":"2","path":["331"],"pubdate":{"attribute_name":"公開日","attribute_value":"2007-12-25"},"publish_date":"2007-12-25","publish_status":"0","recid":"887","relation_version_is_last":true,"title":["会計情報と社会関連情報の一考察 : 世代会計と政府会計の展開"],"weko_creator_id":"2","weko_shared_id":-1},"updated":"2023-06-19T14:01:45.156350+00:00"}