{"created":"2023-07-25T10:01:47.515808+00:00","id":4120,"links":{},"metadata":{"_buckets":{"deposit":"523cdf0d-6c00-4da9-a57a-67b76c58689c"},"_deposit":{"created_by":3,"id":"4120","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"4120"},"status":"published"},"_oai":{"id":"oai:atomi.repo.nii.ac.jp:00004120","sets":["205:206:375"]},"author_link":["9707","9709","9708"],"item_3_alternative_title_23":{"attribute_name":"その他の言語のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Directorʼs liabilities for damages caused by his/her failure to duly perform his/her duty to establish internal control system"}]},"item_3_biblio_info_10":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2021-07","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"32","bibliographicPageEnd":"149","bibliographicPageStart":"125","bibliographic_titles":[{"bibliographic_title":"跡見学園女子大学マネジメント学部紀要"},{"bibliographic_title":"JOURNAL OF ATOMI UNIVERSITY FACULTY OF MANAGEMENT","bibliographic_titleLang":"en"}]}]},"item_3_description_18":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf ","subitem_description_type":"Other"}]},"item_3_description_46":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"subitem_description":"text","subitem_description_type":"Other"}]},"item_3_description_7":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"商品先物取引会社従業員の違法行為により顧客が被った損失について、会社役員の内部統制システム構築義務違反に基づく損害賠償責任を認めるにあたっては、繰り返される違法行為、行政処分、多くの裁判や紛争を抱えている等の事実から、社内ルールの不十分さや実効性が疑われることとなると同時に損害が生ずる予見可能性が検討され、これらが内部統制システム構築義務違反の認定と取締役の重過失認定において重要なファクターとなる。なお、裁判や紛争の数の増減の扱いについては、地裁と高裁で差がある。取締役の重過失認定にあたっては、商品先物取引という高リスク性から、認められる範囲は広いと考えられる。また、求められる内部統制システムの水準については、部門ごとに経営判断原則の適用の適否を考慮すべきである。","subitem_description_type":"Abstract"}]},"item_3_full_name_2":{"attribute_name":"著者(ヨミ)","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"9708","nameIdentifierScheme":"WEKO"}],"names":[{"name":"タカハシ, サトコ"}]}]},"item_3_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"9709","nameIdentifierScheme":"WEKO"}],"names":[{"name":"TAKAHASHI, Satoko"}]}]},"item_3_publisher_36":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"跡見学園女子大学"}]},"item_3_source_id_11":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1348-1118","subitem_source_identifier_type":"ISSN"}]},"item_3_text_37":{"attribute_name":"出版地","attribute_value_mlt":[{"subitem_text_value":"東京都文京区"}]},"item_3_text_38":{"attribute_name":"出版者（ヨミ）","attribute_value_mlt":[{"subitem_text_value":"アトミガクエンジョシダイガク"}]},"item_3_text_39":{"attribute_name":"出版者（英）","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"ATOMI UNIVERSITY"}]},"item_3_text_4":{"attribute_name":"著者所属","attribute_value_mlt":[{"subitem_text_value":"跡見学園女子大学"}]},"item_3_text_5":{"attribute_name":"著者所属（英）","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"ATOMI UNIVERSITY"}]},"item_3_version_type_19":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"高橋, 聖子"}],"nameIdentifiers":[{"nameIdentifier":"9707","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":"2022-09-09"}],"displaytype":"detail","filename":"atomi_manage32_08.pdf","filesize":[{"value":"952.5 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"atomi_manage32_08.pdf","url":"https://atomi.repo.nii.ac.jp/record/4120/files/atomi_manage32_08.pdf"},"version_id":"30924758-c4be-44ff-adf6-6564469ad9de"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"商品先物取引会社","subitem_subject_scheme":"Other"},{"subitem_subject":"内部統制システム構築義務","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":"商品先物取引会社の従業員の違法行為による顧客損失に対する取締役の責任 ―内部統制システム構築運用義務違反を題材に―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"商品先物取引会社の従業員の違法行為による顧客損失に対する取締役の責任 ―内部統制システム構築運用義務違反を題材に―"}]},"item_type_id":"3","owner":"3","path":["375"],"pubdate":{"attribute_name":"公開日","attribute_value":"2022-09-09"},"publish_date":"2022-09-09","publish_status":"0","recid":"4120","relation_version_is_last":true,"title":["商品先物取引会社の従業員の違法行為による顧客損失に対する取締役の責任 ―内部統制システム構築運用義務違反を題材に―"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-07-25T10:12:36.538865+00:00"}