{"created":"2023-06-20T13:02:58.159356+00:00","id":1300,"links":{},"metadata":{"_buckets":{"deposit":"bd054ef0-648e-45a9-85df-65358b1d2f3c"},"_deposit":{"created_by":3,"id":"1300","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"1300"},"status":"published"},"_oai":{"id":"oai:osu.repo.nii.ac.jp:00001300","sets":["18:142"]},"author_link":["2724","2723"],"item_2_alternative_title_5":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_alternative_title":"The present conditions and the problem of the Japanese model ESOP"}]},"item_2_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2013-03","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"31","bibliographicPageStart":"1","bibliographicVolumeNumber":"5","bibliographic_titles":[{"bibliographic_title":"Annual research bulletin of Osaka Sangyo University"}]}]},"item_2_creator_7":{"attribute_name":"著者名よみ","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"コイズミ, シュウヘイ"}],"nameIdentifiers":[{}]}]},"item_2_creator_8":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Koizumi, Shuhei","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_2_description_1":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P(論文)","subitem_description_type":"Other"}]},"item_2_description_12":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"An ESOP (Employee Stock Ownership Plan) to assume U.S.A. origin, was the thing that a scheme was devised in 1956 by L. Kelso, but it was legislated by the ERISA method in 1974, and taxation system kind treatments spread in what was taken at a stretch between United States companies. The association of the employee makes a fund with the thing named the fault like the employee stock-ownership plan of our country, and this contributes a fund for the planned retirement bonus equivalency that a company will pay to the fund in the future, and the fund acquires a company's stock to the fund and borrowed money from the financial institution, and it is with a stockholder. There are still few ESOPs of the American model, but, in our country, the ESOP of the type that I put together with the conventional employee stocks society is gradually introduced. I propose the scheme and new role after having analyzed the problem of the Japanese model ESOP in this report.","subitem_description_type":"Other"}]},"item_2_source_id_13":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA12374546","subitem_source_identifier_type":"NCID"}]},"item_2_text_10":{"attribute_name":"著者所属(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Faculty of Business Management, Osaka Sangyo University"}]},"item_2_text_3":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Article"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2013-03-01"}],"displaytype":"detail","filename":"KJ00008484981.pdf","filesize":[{"value":"4.1 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"url":"https://osu.repo.nii.ac.jp/record/1300/files/KJ00008484981.pdf"},"version_id":"1eef082d-6bae-4cc9-b247-13495a138ab1"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"ESOP","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"employee stock-ownership plan","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"employee stockholder capitalism","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Kelso","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"corporate governance","subitem_subject_language":"en","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"eng"}]},"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":"The present conditions and the problem of the Japanese model ESOP","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"The present conditions and the problem of the Japanese model ESOP","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["142"],"pubdate":{"attribute_name":"公開日","attribute_value":"2013-03-01"},"publish_date":"2013-03-01","publish_status":"0","recid":"1300","relation_version_is_last":true,"title":["The present conditions and the problem of the Japanese model ESOP"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-20T14:07:00.481600+00:00"}