{"created":"2023-06-19T08:49:09.560722+00:00","id":1595,"links":{},"metadata":{"_buckets":{"deposit":"50426a85-663f-4a60-8eb8-fcd2b38b1d71"},"_deposit":{"created_by":3,"id":"1595","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"1595"},"status":"published"},"_oai":{"id":"oai:u-shizuoka-ken.repo.nii.ac.jp:00001595","sets":["7:280:281"]},"author_link":["1010"],"item_3_alternative_title_3":{"attribute_name":"その他（別言語等）のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Accounting Regulations on Consolidation and the Concept of Group in the Netherlands"}]},"item_3_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"1989-03-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"44","bibliographicPageStart":"35","bibliographicVolumeNumber":"1","bibliographic_titles":[{"bibliographic_title":"経営と情報 : 静岡県立大学・経営情報学部/学報"}]}]},"item_3_description_33":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"For implementing the Seventh Directive which is formally to be adopted on consolidated accounts in the EEC, the government of the Netherlands has presented the bill concerned the Parliament on December 11, 1986. So far it has been amended two times and the scope of consolidation was explicitly shown in the course of these amendment. Dutch legislator seems to be rather positive to require broader scope of companies to prepare consolidated accounts than that the directive prescribes. It is due to the fact that consolidated accounts of the Netherlands has been based on the concept of group which the directive does not refer on the contrary. Considering these circumstances, this paper deals with Dutch concept of group and the related part of company law as well as the bill mentioned above.","subitem_description_type":"Abstract"}]},"item_3_description_37":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"subitem_description":"text","subitem_description_type":"Other"}]},"item_3_description_41":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_3_publisher_14":{"attribute_name":"出版者 名前","attribute_value_mlt":[{"subitem_publisher":"静岡県立大学経営情報学部"}]},"item_3_source_id_22":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"09188215","subitem_source_identifier_type":"ISSN"}]},"item_3_text_12":{"attribute_name":"版","attribute_value_mlt":[{"subitem_text_value":"publisher"}]},"item_3_text_13":{"attribute_name":"出版地","attribute_value_mlt":[{"subitem_text_value":"静岡"}]},"item_3_text_17":{"attribute_name":"出版年(from)","attribute_value_mlt":[{"subitem_text_value":"1989"}]},"item_3_text_7":{"attribute_name":"著者 ローマ字","attribute_value_mlt":[{"subitem_text_value":"KOZUMA, Yoshinao"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"上妻, 義直"},{"creatorName":"コウズマ, ヨシナオ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"1010","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":"2016-03-23"}],"displaytype":"detail","filename":"AN10118525198903001050.pdf","filesize":[{"value":"940.8 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"AN10118525198903001050.pdf","url":"https://u-shizuoka-ken.repo.nii.ac.jp/record/1595/files/AN10118525198903001050.pdf"},"version_id":"7969bf33-7ac2-4623-898a-fb0c4422e135"}]},"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":"オランダの連結規定と企業集団概念","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"オランダの連結規定と企業集団概念"}]},"item_type_id":"3","owner":"3","path":["281"],"pubdate":{"attribute_name":"公開日","attribute_value":"2012-09-26"},"publish_date":"2012-09-26","publish_status":"0","recid":"1595","relation_version_is_last":true,"title":["オランダの連結規定と企業集団概念"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-19T09:49:41.956029+00:00"}