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役員賞与制度の形成と変容
http://hdl.handle.net/2261/2832
http://hdl.handle.net/2261/2832662169f9-9203-4879-8256-4bc0102fcbdd
| アイテムタイプ | テクニカルレポート / Technical Report(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2013-06-03 | |||||
| タイトル | ||||||
| タイトル | 役員賞与制度の形成と変容 | |||||
| 言語 | ||||||
| 言語 | jpn | |||||
| 資源タイプ | ||||||
| 資源 | http://purl.org/coar/resource_type/c_18gh | |||||
| タイプ | technical report | |||||
| アクセス権 | ||||||
| アクセス権 | metadata only access | |||||
| アクセス権URI | http://purl.org/coar/access_right/c_14cb | |||||
| その他のタイトル | ||||||
| その他のタイトル | The beginning and modification of bonus payments to directors in Japan | |||||
| 著者 |
粕谷, 誠
× 粕谷, 誠 |
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| 著者別名 | ||||||
| 識別子Scheme | WEKO | |||||
| 識別子 | 97481 | |||||
| 姓名 | Kasuya, Makoto | |||||
| 著者所属 | ||||||
| 著者所属 | 東京大学大学院経済学研究科 | |||||
| 抄録 | ||||||
| 内容記述タイプ | Abstract | |||||
| 内容記述 | This paper analyzes the formation and modification of yakuin-shoyo in Japan. Yakuin signifies directors and auditors in these days. Soon after the Meiji Restoration, however, yakuin signified directors and white-collar workers, because National Bank Act of 1872 used this term in this way and many companies were established in accordance with the act. White-collar workers were stipulated in company's articles. Moreover, bonuses were paid not only to directors but also to white-collar workers, of which amounts were determined as a certain percentage of profits in some companies. White-collar workers were under the scheme of profit-sharing. After the commercial code, which was enforced in 1893, however, the influence of National Bank Act became weak and today's usage of yakuin prevailed very fast. Stipulations of articles on white-collar workers disappeared and bonuses to them were paid as costs after the reform of the commercial code of 1899. | |||||
| 内容記述 | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | 本文フィルはリンク先を参照のこと | |||||
| 書誌情報 |
Discussion paper series. CIRJE-J 巻 CIRJE-J-152, 発行日 2006-03 |
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| 書誌レコードID | ||||||
| 収録物識別子タイプ | NCID | |||||
| 収録物識別子 | AA11451834 | |||||
| フォーマット | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | application/pdf | |||||
| 日本十進分類法 | ||||||
| 主題Scheme | NDC | |||||
| 主題 | 330 | |||||
| 出版者 | ||||||
| 出版者 | 日本経済国際共同センター | |||||
| 出版者別名 | ||||||
| Center for International Research on the Japanese Economy | ||||||
| 関係URI | ||||||
| 識別子タイプ | URI | |||||
| 関連識別子 | http://www.cirje.e.u-tokyo.ac.jp/research/dp/2006/2006cj152ab.html | |||||
