{"created":"2023-06-23T12:17:13.994548+00:00","id":7566,"links":{},"metadata":{"_buckets":{"deposit":"e26b80c2-fb34-4e5d-936d-c8bb6e80d220"},"_deposit":{"created_by":19,"id":"7566","owners":[19],"pid":{"revision_id":0,"type":"depid","value":"7566"},"status":"published"},"_oai":{"id":"oai:asahi-u.repo.nii.ac.jp:00007566","sets":["64:159"]},"author_link":["11056"],"item_10_creator_30":{"attribute_name":"教員氏名","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"壁谷, 順之"}],"nameIdentifiers":[{"nameIdentifier":"11056","nameIdentifierScheme":"WEKO"}]}]},"item_10_date_36":{"attribute_name":"発行又は発表の年月","attribute_value_mlt":[{"subitem_date_issued_datetime":"2017-03-19"}]},"item_10_textarea_29":{"attribute_name":"業績分類","attribute_value_mlt":[{"subitem_textarea_value":"学会発表"}]},"item_10_textarea_31":{"attribute_name":"発行、発表雑誌等、又は発表学会等の名称","attribute_value_mlt":[{"subitem_textarea_value":"日本ディスクロージャー研究学会　第2回JARDISワークショップ（全国大会）"}]},"item_10_textarea_35":{"attribute_name":"単著、共著の別","attribute_value_mlt":[{"subitem_textarea_value":"単著"}]},"item_10_textarea_42":{"attribute_name":"概要","attribute_value_mlt":[{"subitem_textarea_value":"（概要）近年、企業年金や退職給付会計を取り巻く環境が急速に多様化している。適格退職年金制度が2012年3月末をもって廃止となり、もう1つの厚生年金基金制度も廃止の方向性で進んでいる。企業経営において、年金や退職金制度の維持運営は従業員の福利厚生面だけでなく、ディスクロージャーの観点でも重要な役割を担っている。現状、厚生年金基金数の減少が続いており、本稿ではこれらの廃止要因分析を行う。"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"metadata only access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_14cb"}]},"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":"other","resourceuri":"http://purl.org/coar/resource_type/c_1843"}]},"item_title":"「厚生年金基金制度の廃止とその要因分析」","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"「厚生年金基金制度の廃止とその要因分析」"}]},"item_type_id":"10","owner":"19","path":["159"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-10-13"},"publish_date":"2017-10-13","publish_status":"0","recid":"7566","relation_version_is_last":true,"title":["「厚生年金基金制度の廃止とその要因分析」"],"weko_creator_id":"19","weko_shared_id":-1},"updated":"2023-06-23T14:07:23.061695+00:00"}