{"_buckets": {"deposit": "e422b529-967a-4e21-9d42-6696763ff62d"}, "_deposit": {"created_by": 3, "id": "155", "owners": [3], "pid": {"revision_id": 0, "type": "depid", "value": "155"}, "status": "published"}, "_oai": {"id": "oai:osu.repo.nii.ac.jp:00000155", "sets": ["363"]}, "author_link": ["200", "199", "198"], "item_2_biblio_info_14": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2008-10", "bibliographicIssueDateType": "Issued"}, "bibliographicIssueNumber": "1", "bibliographicPageEnd": "11", "bibliographicPageStart": "1", "bibliographicVolumeNumber": "10", "bibliographic_titles": [{"bibliographic_title": "大阪産業大学経営論集"}]}]}, "item_2_creator_6": {"attribute_name": "著者名(日)", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "齋藤, 雅子"}], "nameIdentifiers": [{"nameIdentifier": "198", "nameIdentifierScheme": "WEKO"}]}]}, "item_2_creator_7": {"attribute_name": "著者名よみ", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "サイトウ, マサコ"}], "nameIdentifiers": [{"nameIdentifier": "199", "nameIdentifierScheme": "WEKO"}]}]}, "item_2_creator_8": {"attribute_name": "著者名(英)", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "SAITO, Masako", "creatorNameLang": "en"}], "nameIdentifiers": [{"nameIdentifier": "200", "nameIdentifierScheme": "WEKO"}]}]}, "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": "The Accounting Standards for Business Combinations in Japan, hereinafter the \"J-standards\", face to the global stream to reject the pooling of interests method. The demand for convergence spreads over Japanese firms that issue the majority of bonds in EU market. There are some important differences between J-standards from IFRS, and the pooling of interests method is the symbolic of them. However, Fujinuma (2005) pointed out the difficulty to converge the J-standards on IFRS, because of domestic issues such as legal and business practice. The purpose of this paper is to consider semantics of the pooling of interests method from essential of institution.", "subitem_description_type": "Other"}]}, "item_2_source_id_13": {"attribute_name": "雑誌書誌ID", "attribute_value_mlt": [{"subitem_source_identifier": "AA11394617", "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": "OSAKA SANGYO UNIVERSITY"}]}, "item_2_text_2": {"attribute_name": "記事種別(日)", "attribute_value_mlt": [{"subitem_text_value": "論文"}]}, "item_2_text_3": {"attribute_name": "記事種別(英)", "attribute_value_mlt": [{"subitem_text_language": "en", "subitem_text_value": "Article"}]}, "item_2_text_9": {"attribute_name": "著者所属(日)", "attribute_value_mlt": [{"subitem_text_value": "大阪産業大学経営学部経営学科"}]}, "item_files": {"attribute_name": "ファイル情報", "attribute_type": "file", "attribute_value_mlt": [{"accessrole": "open_date", "date": [{"dateType": "Available", "dateValue": "2008-10-01"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "KJ00005432601.pdf", "filesize": [{"value": "776.1 kB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 776100.0, "url": {"url": "https://osu.repo.nii.ac.jp/record/155/files/KJ00005432601.pdf"}, "version_id": "b88515d6-b1c8-4525-b776-1813b6e01138"}]}, "item_keyword": {"attribute_name": "キーワード", "attribute_value_mlt": [{"subitem_subject": "持分プーリング法", "subitem_subject_scheme": "Other"}, {"subitem_subject": "制度", "subitem_subject_scheme": "Other"}, {"subitem_subject": "会計基準", "subitem_subject_scheme": "Other"}, {"subitem_subject": "企業結合", "subitem_subject_scheme": "Other"}, {"subitem_subject": "コンバージェンス", "subitem_subject_scheme": "Other"}, {"subitem_subject": "pooling of interests method", "subitem_subject_language": "en", "subitem_subject_scheme": "Other"}, {"subitem_subject": "institution", "subitem_subject_language": "en", "subitem_subject_scheme": "Other"}, {"subitem_subject": "accounting standards", "subitem_subject_language": "en", "subitem_subject_scheme": "Other"}, {"subitem_subject": "business combinations", "subitem_subject_language": "en", "subitem_subject_scheme": "Other"}, {"subitem_subject": "convergence", "subitem_subject_language": "en", "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": "制度の本質から持分プーリング法を斟酌する意味", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "制度の本質から持分プーリング法を斟酌する意味"}, {"subitem_title": "Semantics of COnsiderations for Pooling of Interests Method from Essential of Institution", "subitem_title_language": "en"}]}, "item_type_id": "2", "owner": "3", "path": ["363"], "permalink_uri": "https://osu.repo.nii.ac.jp/records/155", "pubdate": {"attribute_name": "公開日", "attribute_value": "2008-10-01"}, "publish_date": "2008-10-01", "publish_status": "0", "recid": "155", "relation": {}, "relation_version_is_last": true, "title": ["制度の本質から持分プーリング法を斟酌する意味"], "weko_shared_id": 3}