{"created":"2023-07-25T09:04:10.293691+00:00","id":1966,"links":{},"metadata":{"_buckets":{"deposit":"6a39f037-98a5-4681-84f5-a30c7c7d2e8a"},"_deposit":{"created_by":3,"id":"1966","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"1966"},"status":"published"},"_oai":{"id":"oai:toyama.repo.nii.ac.jp:00001966","sets":["208:211:251:376"]},"author_link":["5214"],"item_3_alternative_title_19":{"attribute_name":"その他（別言語等）のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Reconsideration of Consolidation Policy : Concerning the Consolidation Policy for Special Purpose Entity"}]},"item_3_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2011-03","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"502","bibliographicPageStart":"467","bibliographicVolumeNumber":"56","bibliographic_titles":[{"bibliographic_title":"富山大学紀要. 富大経済論集"}]}]},"item_3_description_15":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_3_description_40":{"attribute_name":"資源タイプ(DSpace)","attribute_value_mlt":[{"subitem_description":"Article","subitem_description_type":"Other"}]},"item_3_description_6":{"attribute_name":"引用","attribute_value_mlt":[{"subitem_description":"富山大学紀要. 富大経済論集，56巻3号，2011.3，pp.467-502","subitem_description_type":"Other"}]},"item_3_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"5214","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"9000237933681","nameIdentifierScheme":"CiNii ID","nameIdentifierURI":"http://ci.nii.ac.jp/nrid/9000237933681"}],"names":[{"name":"Koshino, Keiichi"}]}]},"item_3_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.15099/00001960","subitem_identifier_reg_type":"JaLC"}]},"item_3_publisher_33":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"富山大学経済学部"}]},"item_3_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00408391","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"02863642","subitem_source_identifier_type":"ISSN"}]},"item_3_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":"越野, 啓一"}],"nameIdentifiers":[{},{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-02-15"}],"displaytype":"detail","filename":"56-3Koshino.pdf","filesize":[{"value":"475.9 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"56-3Koshino.pdf","url":"https://toyama.repo.nii.ac.jp/record/1966/files/56-3Koshino.pdf"},"version_id":"f637b442-f9c3-436e-878a-3e3572a7b6db"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"連結","subitem_subject_scheme":"Other"},{"subitem_subject":"コントロールモデル","subitem_subject_scheme":"Other"},{"subitem_subject":"リスク・リワードモデル","subitem_subject_scheme":"Other"},{"subitem_subject":"特別目的会社","subitem_subject_scheme":"Other"},{"subitem_subject":"特定目的会社","subitem_subject_scheme":"Other"},{"subitem_subject":"SPE","subitem_subject_scheme":"Other"},{"subitem_subject":"QSPE","subitem_subject_scheme":"Other"},{"subitem_subject":"VIE","subitem_subject_scheme":"Other"},{"subitem_subject":"ストラクチャード・エンティティ","subitem_subject_scheme":"Other"},{"subitem_subject":"支配","subitem_subject_scheme":"Other"},{"subitem_subject":"コントロール","subitem_subject_scheme":"Other"},{"subitem_subject":"リスク","subitem_subject_scheme":"Other"},{"subitem_subject":"リワード","subitem_subject_scheme":"Other"},{"subitem_subject":"報告実体","subitem_subject_scheme":"Other"},{"subitem_subject":"reporting entity","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":"連結範囲判定基準の見直し : 特別目的会社の連結方針をめぐって","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"連結範囲判定基準の見直し : 特別目的会社の連結方針をめぐって"}]},"item_type_id":"3","owner":"3","path":["376"],"pubdate":{"attribute_name":"公開日","attribute_value":"2011-04-04"},"publish_date":"2011-04-04","publish_status":"0","recid":"1966","relation_version_is_last":true,"title":["連結範囲判定基準の見直し : 特別目的会社の連結方針をめぐって"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-07-25T12:24:17.132171+00:00"}