{"id":1917,"date":"2021-03-27T12:14:02","date_gmt":"2021-03-27T03:14:02","guid":{"rendered":"http:\/\/sitejama.jp\/?page_id=1917"},"modified":"2024-08-19T01:23:54","modified_gmt":"2024-08-18T16:23:54","slug":"%e5%ad%a6%e4%bc%9a%e8%aa%8c%e3%83%90%e3%83%83%e3%82%af%e3%83%8a%e3%83%b3%e3%83%90%e3%83%bc","status":"publish","type":"page","link":"https:\/\/sitejama.jp\/?page_id=1917","title":{"rendered":"<u>\u5b66\u4f1a\u8a8c\u30d0\u30c3\u30af\u30ca\u30f3\u30d0\u30fc<\/u>"},"content":{"rendered":"\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a02023\u5e74\u3000\u7b2c31\u5dfb\u3000\u7b2c2\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u7279\u5225\u8b1b\u6f14<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u201c \u8ad6\u8a9e\u3068\u7b97\u76e4\u201d \u306b\u5b66\u3076\u6e0b\u6ca2\u6804\u4e00\u306e\u4e8b\u696d\u30fb\u7d4c\u55b6\u7406\u5ff5<\/div>\n<div align=\"right\">\u4e95\u4e0a\u3000\u6f64<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/31\/2\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u58c7<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u308f\u304c\u56fd\u306b\u304a\u3051\u308b\u30b3\u30b9\u30c8\u30fb\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u306e\u73fe\u72b6\u3068\u8ab2\u984c<\/div>\n<div align=\"right\">\u7530\u5742\u3000\u516c<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/31\/2\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30c8\u30e8\u30bf\u306e\u30b3\u30b9\u30c8\u30fb\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u3068\u4eca\u5f8c\u306e\u8ab2\u984c<\/div>\n<div align=\"right\">\u4eca\u4e95\u3000\u7bc4\u884c<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/31\/2\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u73fe\u5834\u6539\u5584\u4f1a\u8a08\u8ad6\u306e\u63d0\u5531<\/div>\n<div>\u2015\u539f\u4fa1\u7ba1\u7406\u304b\u3089\u4f59\u5270\u751f\u7523\u80fd\u529b\u7ba1\u7406\u3078\u2015<\/div>\n<div align=\"right\">\u67ca\u3000\u7d2b\u4e43<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/31\/2\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30b3\u30b9\u30c8\u30fb\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u306e\u65b0\u5c55\u958b<\/div>\n<div>\u2015\u30b5\u30fc\u30d3\u30bf\u30a4\u30bc\u30fc\u30b7\u30e7\u30f3\u306e\u539f\u4fa1\u4f01\u753b\u306b\u5b66\u3076\u2015<\/div>\n<div align=\"right\">\u7247\u5ca1\u3000\u6d0b\u4eba<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/31\/2\/05.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u7279\u5225\u8b1b\u6f14<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>BSC\u3092\u6d3b\u7528\u3057\u305f\u7d44\u7e54\u98a8\u571f\u6539\u9769\u306e\u53d6\u7d44<\/div>\n<div>\u2015\u5c0f\u898f\u6a21\u75c5\u9662\u306e\u30d9\u30af\u30c8\u30eb\u5408\u308f\u305b\u2015<\/div>\n<div align=\"right\">\u83ca\u6c60\u3000\u8aa0<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/31\/2\/06.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/31\/2\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a02023\u5e74\u3000\u7b2c31\u5dfb\u3000\u7b2c1\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u6587<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u4f01\u696d\u306b\u304a\u3051\u308b\u88fd\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u5225\u539f\u4fa1\u60c5\u5831\u306e\u6709\u7528\u6027<\/div>\n<div>\u2015\u5b66\u7ae5\u4fdd\u80b2\u4e8b\u696d\u3092\u5bfe\u8c61\u3068\u3057\u305f\u30a2\u30af\u30b7\u30e7\u30f3\u30fb\u30ea\u30b5\u30fc\u30c1\u2015<\/div>\n<div align=\"right\">\u6c5f\u672c\u3000\u96c5\u4eba\uff0c\u5ca9\u6fa4\u3000\u4f73\u592a\uff0c\u9b3c\u585a\u3000\u96c4\u5927\uff0c\u6a2a\u7530\u3000\u7d75\u7406<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/31\/1\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u88fd\u4f5c\u59d4\u54e1\u4f1a\u65b9\u5f0f\u306b\u304a\u3051\u308b\u7ba1\u7406\u4f1a\u8a08<\/div>\n<div>\u2015\u65e5\u672c\u306e\u30a2\u30cb\u30e1\u30fc\u30b7\u30e7\u30f3\u5236\u4f5c\u306e\u4e8b\u4f8b\u2015<\/div>\n<div align=\"right\">\u5409\u898b\u3000\u660e\u5e0c<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/31\/1\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u4f01\u696d\u306e\u6226\u7565\u7684\u884c\u52d5\u304c\u6301\u7d9a\u7684\u306a\u7af6\u4e89\u512a\u4f4d\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u306e\u691c\u8a3c<\/div>\n<div align=\"right\">\u5c0f\u7b20\u539f\u3000\u4ea8\uff0c\u65b0\u4e95\u3000\u5eb7\u5e73\uff0c\u4e95\u4e0a\u3000\u8b19\u4ec1<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/31\/1\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u76ee\u6a19\u539f\u4fa1\u306e\u8a2d\u5b9a\u65b9\u5f0f\u306e\u5909\u66f4\u304c\u30b3\u30df\u30c3\u30c8\u30e1\u30f3\u30c8\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/div>\n<div>\u2015\u52a0\u7b97\u65b9\u5f0f\u304b\u3089\u63a7\u9664\u65b9\u5f0f\u3078\u306e\u5909\u66f4\u306b\u7126\u70b9\u3092\u5f53\u3066\u3066\u2015<\/div>\n<div align=\"right\">\u837b\u539f\u3000\u5553\u4f51<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/31\/1\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u56fd\u969b\u5b66\u8853\u4f1a\u8a08\u96d1\u8a8c\u306e\u6f6e\u6d41\u304b\u3089\u307f\u305f\u308f\u304c\u56fd\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30fb\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u7814\u7a76\u306e\u7279\u5fb4<\/div>\n<div align=\"right\">\u6a2a\u7530 \u7d75\u7406\uff0c\u4e59\u653f \u4f50\u5409\uff0c\u5742\u53e3 \u9806\u4e5f\uff0c\u6cb3\u5408 \u9686\u6cbb\uff0c\u5927\u897f \u9756\uff0c\u59b9\u5c3e \u525b\u597d\uff0c\u9b3c\u585a \u96c4\u5927<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/31\/1\/05.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u4e2d\u5c0f\u4f01\u696d\u306b\u304a\u3051\u308b\u8cc7\u672c\u4e88\u7b97\u306e\u63a1\u7528\u8981\u56e0\u3068\u305d\u306e\u7d4c\u6e08\u7684\u5e30\u7d50<\/div>\n<div>\u2015\u5317\u6d77\u9053\u91e7\u8def\u30fb\u6839\u5ba4\u5730\u57df\u306b\u304a\u3051\u308b\u8cea\u554f\u7968\u8abf\u67fb\u2015<\/div>\n<div align=\"right\">\u7267\u91ce\u3000\u529f\u6a39<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/31\/1\/06.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5ddd\u4e0b\u4f01\u696d\u306e\u751f\u7523\u80fd\u529b\u306e\u9078\u629e\u3068\u6226\u7565\u52b9\u679c<\/div>\n<div align=\"right\">\u5449\u3000\u91cd\u548c<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/31\/1\/07.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u4e88\u7b97\u76ee\u6a19\u306e\u56f0\u96e3\u5ea6\u3068\u4e88\u7b97\u696d\u7e3e\u306e\u95a2\u9023\u306b\u5bfe\u3059\u308b\u30ef\u30fc\u30af\u30e2\u30c1\u30d9\u30fc\u30b7\u30e7\u30f3\u306e\u5a92\u4ecb\u52b9\u679c<\/div>\n<div align=\"right\">\u5c0f\u6751\u3000\u4e9c\u552f\u5b50\uff0c\u5e73\u4e95\u3000\u88d5\u4e45<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/31\/1\/08.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u4e2d\u9577\u671f\u7684\u306a\u58f2\u4e0a\u9ad8\u76ee\u6a19\u304c\u30b3\u30b9\u30c8\u5909\u52d5\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/div>\n<div>\u2015\u4e2d\u671f\u7d4c\u55b6\u8a08\u753b\u4e0a\u306e\u58f2\u4e0a\u9ad8\u76ee\u6a19\u3092\u7528\u3044\u305f\u5b9f\u8a3c\u7814\u7a76\u2015<\/div>\n<div align=\"right\">\u5f35\u3000\u860a\u6db5\uff0c\u5b89\u9178\u3000\u5efa\u4e8c<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/31\/1\/09.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u7d4c\u55b6\u8005\u306e\u4e88\u60f3\u5229\u76ca\u306b\u3082\u3068\u3065\u304f\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1<\/div>\n<div>\u2015Gao et al. (2019) \u30e2\u30c7\u30eb\u306e\u691c\u8a3c\u2015<\/div>\n<div align=\"right\">\u6771\u5ddd\u3000\u548c\u5c06<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/31\/1\/10.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/31\/1\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a02022\u5e74\u3000\u7b2c30\u5dfb\u3000\u7b2c2\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u7279\u5225\u8b1b\u6f14<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u518d\u3073\u300c\u7ba1\u7406\u4f1a\u8a08\u306e\u30ec\u30be\u30f3\u30c7\u30fc\u30c8\u30eb\u300d\u306b\u3064\u3044\u3066<\/div>\n<div align=\"right\">\u52a0\u767b\u3000\u8c4a<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/30\/2\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u58c7<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u9593\u63a5\u8cbb\u914d\u8ce6\u306e\u518d\u8003<\/div>\n<div align=\"right\">\u4e38\u7530\u3000\u8d77\u5927<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/30\/2\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u9280\u884c\u539f\u4fa1\u8a08\u7b97\u306e\u5909\u5316\u306b\u57fa\u3065\u304f\u9593\u63a5\u8cbb\u914d\u8ce6\u306e\u518d\u8003<\/div>\n<div>\u2015\u30db\u30ea\u30b9\u30c6\u30a3\u30c3\u30af\u30fb\u30a2\u30d7\u30ed\u30fc\u30c1\u306e\u30ad\u30e3\u30d1\u30b7\u30c6\u30a3\u30fc\u63a8\u5b9a\u578b\u539f\u4fa1\u8a08\u7b97\u2015<\/div>\n<div align=\"right\">\u8c37\u5b88\u3000\u6b63\u884c<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/30\/2\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u75c5\u9662\u539f\u4fa1\u8a08\u7b97\u30b7\u30b9\u30c6\u30e0\u306b\u304a\u3051\u308b\u9593\u63a5\u8cbb\u914d\u8ce6\u306e\u8ab2\u984c\u3068\u5bfe\u5fdc<\/div>\n<div align=\"right\">\u8db3\u7acb\u3000\u4fca\u8f14<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/30\/2\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>21\u4e16\u7d00\u306e\u9593\u63a5\u8cbb\u7ba1\u7406<\/div>\n<div>\u2015\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u7d44\u7e54\u306e\u30ad\u30e3\u30d1\u30b7\u30c6\u30a3\u30fb\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u2015<\/div>\n<div align=\"right\">\u9ad8\u6a4b\u3000\u8ce2<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/30\/2\/05.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u7279\u5225\u8b1b\u6f14<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>DDP\u4eee\u8aac\u6307\u5411\u8a08\u753b\u6cd5\u306e\u610f\u7fa9<\/div>\n<div align=\"right\">\u5c0f\u5ddd\u3000\u5eb7<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/30\/2\/06.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/30\/2\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a02022\u5e74\u3000\u7b2c30\u5dfb\u3000\u7b2c1\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u6587<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u6226\u7565\u3068\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30fb\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u306e\u6709\u52b9\u6027<\/div>\n<div>\u2015\u4e21\u5229\u304d\u7d4c\u55b6\u306e\u305f\u3081\u306e\u793a\u5506\u2015<\/div>\n<div align=\"right\">\u7aaa\u7530\u3000\u7950\u4e00\uff0c\u5289\u3000\u7f8e\u73b2\uff0c\u4e09\u77e2\u3000\u88d5<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/30\/1\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>BSC\u3068\u4ed6\u306eMAS\u3068\u306e\u9023\u643a\u306b\u5bfe\u3059\u308b\u8a08\u753b<\/div>\n<div>\u2015\u682a\u5f0f\u4f1a\u793e\u4e80\u5c71\u96fb\u6a5f\u306e\u4e8b\u4f8b\u304b\u3089\u2015<\/div>\n<div align=\"right\">\u5546\u3000\u54f2<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/30\/1\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u65e5\u672c\u4f01\u696d\u306b\u304a\u3051\u308b\u30b3\u30b9\u30c8\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u306e\u5909\u5bb9<\/div>\n<div>\u2015\u539f\u4fa1\u4f01\u753b\u306b\u95a2\u3059\u308b5\u5e74\u6bce\u306e\u90f5\u9001\u8cea\u554f\u7968\u8abf\u67fb\u306b\u57fa\u3065\u304f\u5206\u6790\u30fb\u8003\u5bdf\u2015<\/div>\n<div align=\"right\">\u5ca9\u6fa4\u3000\u4f73\u592a\uff0c\u685d\u8c37\u3000\u594e\u592a\uff0c\u5409\u7530\u3000\u6804\u4ecb<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/30\/1\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u8907\u6570\u306e\u76ee\u6a19\u6c7a\u5b9a\u6a29\u9650\u306e\u914d\u5206\u306b\u304a\u3051\u308b\u7d44\u7e54\u30a2\u30a4\u30c7\u30f3\u30c6\u30a3\u30c6\u30a3\u306e\u5f79\u5272<\/div>\n<div align=\"right\">\u82e5\u6797\u3000\u5229\u660e<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/30\/1\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u4e8b\u696d\u627f\u7d99\u3068\u7ba1\u7406\u4f1a\u8a08<\/div>\n<div>\u2015\u516d\u7532\u30d0\u30bf\u30fc\u682a\u5f0f\u4f1a\u793e\u306e\u5f8c\u7d99\u8005\u3092\u80b2\u6210\u3057\u305f\u30a2\u30e1\u30fc\u30d0\u7d4c\u55b6\u2015<\/div>\n<div align=\"right\">\u8fd1\u85e4\u3000\u5927\u8f14\uff0c\u6d45\u77f3\u3000\u68a8\u6c99\uff0c\u9ed2\u6728\u3000\u6df3<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/30\/1\/05.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u88fd\u54c1\u958b\u767a\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u5b9f\u884c\u6bb5\u968e\u306b\u304a\u3051\u308b\u4e88\u7b97\u7ba1\u7406\u3067\u306e\u8abf\u6574\u3068\u610f\u601d\u6c7a\u5b9a<\/div>\n<div align=\"right\">\u4e2d\u6751\u3000\u6b63\u4f38<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/30\/1\/06.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u4f01\u696d\u7406\u5ff5\u306b\u76f4\u7d50\u3055\u305b\u305f\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u914d\u616e\u578b\u88fd\u54c1\u958b\u767a<\/div>\n<div>\u2015\u4e09\u83f1\u30b1\u30df\u30ab\u30eb\u682a\u5f0f\u4f1a\u793e\u306e\u5b9f\u8df5\u3092\u901a\u3058\u305f\u63a2\u7d22\u7684\u7814\u7a76\u2015<\/div>\n<div align=\"right\">\u5929\u738b\u5bfa\u8c37\u3000\u9054\u5c06\uff0c\u8af8\u85e4\u3000\u88d5\u7f8e\uff0c\u4e2d\u5d8c\u3000\u9053\u9756\uff0c\u9234\u6728\u3000\u5bdb\u4e4b\uff0c\u6728\u6751\u3000\u9ebb\u5b50<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/30\/1\/07.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u73fe\u5834\u6539\u5584\u52b9\u679c\u306e\u985e\u578b\u5316<\/div>\n<div>\u2015\u4f1a\u8a08\u7684\u8996\u70b9\u304b\u3089\u306e\u8003\u5bdf\u2015<\/div>\n<div align=\"right\">\u67ca\u3000\u7d2b\u4e43\uff0c\u4e0a\u7e3d\u3000\u5eb7\u884c<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/30\/1\/08.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u60c5\u5831\u306e\u8868\u793a\u5f62\u5f0f\u304c\u610f\u601d\u6c7a\u5b9a\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/div>\n<div>\u2015\u8a8d\u77e5\u9069\u5408\u7406\u8ad6\u3092\u4e2d\u5fc3\u3068\u3057\u305f\u6587\u732e\u30ec\u30d3\u30e5\u2015<\/div>\n<div align=\"right\">\u69d9\u4e0b\u3000\u4f38\u4e00\u90ce<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/30\/1\/09.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/30\/1\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a02021\u5e74\u3000\u7b2c29\u5dfb\u3000\u7b2c2\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u58c7<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30a8\u30d3\u30c7\u30f3\u30b9\u30fb\u30d9\u30fc\u30b9\u30c8\u306a\u7ba1\u7406\u4f1a\u8a08\u7814\u7a76\u3092\u76ee\u6307\u3057\u3066<\/div>\n<div align=\"right\">\u5b89\u9178\u3000\u5efa\u4e8c<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/29\/2\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30a8\u30d3\u30c7\u30f3\u30b9\u30fb\u30ec\u30d9\u30eb\u304b\u3089\u8003\u3048\u308b\u7d4c\u9a13\u7684\u7ba1\u7406\u4f1a\u8a08\u7814\u7a76\u306e\u300c\u578b\u300d<\/div>\n<div align=\"right\">\u65b0\u4e95\u3000\u5eb7\u5e73<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/29\/2\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30a8\u30d3\u30c7\u30f3\u30b9\u30fb\u30d9\u30fc\u30b9\u30c8\u306a\u7ba1\u7406\u4f1a\u8a08\u7814\u7a76\u3068\u7406\u8ad6\u306b\u3088\u308b\u4e88\u6e2c<\/div>\n<div align=\"right\">\u6ff5\u6751\u3000\u7d14\u5e73<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/29\/2\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u7ba1\u7406\u4f1a\u8a08\u7814\u7a76\u304c\u63d0\u4f9b\u3059\u308b\u30a8\u30d3\u30c7\u30f3\u30b9\u306e\u5b9f\u52d9\u306b\u5bfe\u3059\u308b\u6709\u7528\u6027<\/div>\n<div align=\"right\">\u798f\u5d8b\u3000\u8aa0\u5ba3<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/29\/2\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u7279\u5225\u8b1b\u6f14<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u4f01\u696d\u306e\u30aa\u30da\u30ec\u30fc\u30b7\u30e7\u30f3\u306b\u304a\u3051\u308b\u9ec4\u8272\u4fe1\u53f7<\/div>\n<div align=\"right\">\u837b\u91ce\u3000\u597d\u6b63<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/29\/2\/05.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u682a\u5f0f\u4f1a\u793e\u4e80\u5c71\u96fb\u6a5f\u306b\u304a\u3051\u308bBSC\uff08\u30d0\u30e9\u30f3\u30b9\u30c8\u30b9\u30b3\u30a2\u30ab\u30fc\u30c9\uff09\u306e\u6d3b\u7528<\/div>\n<div>\u2015\u5c0e\u5165\u30fb\u904b\u7528\u30fb\u8ab2\u984c\u306e\u89b3\u70b9\u304b\u3089\u8003\u3048\u308b\u2015<\/div>\n<div align=\"right\">\u5317\u53e3\u3000 \u529f\u5e78<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/29\/2\/06.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/29\/2\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a02021\u5e74\u3000\u7b2c29\u5dfb\u3000\u7b2c1\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u6587<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u9867\u5ba2\u95a2\u4fc2\u3068\u7ba1\u7406\u4f1a\u8a08<\/div>\n<div>\u2015\u62e1\u5f35\u7684\u306a\u9867\u5ba2\u95a2\u4fc2\u306e\u6349\u3048\u65b9\u3092\u3075\u307e\u3048\u3066\u2015<\/div>\n<div align=\"right\">\u4e95\u4e0a\u3000\u6176\u592a<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/29\/1\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u76f8\u5bfe\u8a55\u4fa1\u306b\u304a\u3051\u308b\u8ffd\u52a0\u7684\u306a\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0<\/div>\n<div align=\"right\">\u5c0f\u7b20\u539f\u3000\u4ea8\uff0c\u65e9\u5ddd\u3000\u7fd4\uff0c\u5409\u7530\u3000\u653f\u4e4b<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/29\/1\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u9069\u7528\u306b\u3088\u308b\u5229\u76ca\u8abf\u6574\u306e\u5b9f\u8a3c\u5206\u6790<\/div>\n<div align=\"right\">\u5800\u3000\u597d\u4e00\uff0c\u8fbb\u3000\u6b63\u96c4\u3000<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/29\/1\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u696d\u7e3e\u60c5\u5831\u306b\u57fa\u3065\u304f\u6a21\u5023\u3092\u901a\u3058\u305f\u76f8\u4e92\u4f5c\u7528\u306b\u95a2\u3059\u308b\u63a2\u7d22\u7684\u7814\u7a76<\/div>\n<div>\u2015\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u30fb\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u306b\u3088\u308b\u30a2\u30d7\u30ed\u30fc\u30c1\u2015<\/div>\n<div align=\"right\">\u897f\u5c45\u3000\u8c6a\uff0c\u8fd1\u85e4\u3000\u9686\u53f2<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/29\/1\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u4e88\u7b97\u7ba1\u7406\u306b\u304a\u3051\u308b\u8a3a\u65ad\u7684\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u306e\u8cea<\/div>\n<div>\u2015\u591a\u69d8\u306a\u52b9\u679c\u306e\u767a\u751f\u539f\u7406\u306e\u63a2\u6c42\u2015<\/div>\n<div align=\"right\">\u685d\u8c37\u3000\u594e\u592a<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/29\/1\/05.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u30fb\u30e2\u30c7\u30eb\u306b\u3088\u308b\u4fa1\u683c\u8a2d\u5b9a\u306e\u7814\u7a76<\/div>\n<div>\u2015\u9280\u884c\u30a2\u30ab\u30a6\u30f3\u30c8\u30d5\u30a3\u30fc\u3078\u306e\u9069\u7528\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u2015<\/div>\n<div align=\"right\">\u8c37\u5b88\u3000\u6b63\u884c<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/29\/1\/06.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>An Empirical Study on the Relationship between the Application of MFCA, SBSC, Eco-efficiency and Financial Performance:<\/div>\n<div>Verification of Financial Data of Listed Manufacturing Companies in China<\/div>\n<div align=\"right\">Meng, Fanhong<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/29\/1\/07.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/29\/1\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a02020\u5e74\u3000\u7b2c28\u5dfb\u3000\u7b2c2\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u7279\u5225\u8b1b\u6f14<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u306e\u5236\u5b9a\u3068ROE\u6d3b\u7528\u306e\u662f\u975e<\/div>\n<div align=\"right\">\u6afb\u4e95\u3000\u901a\u6674<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/28\/2\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u58c7<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30fb\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u306e\u5c55\u958b\u3068\u4eca\u65e5\u7684\u8ab2\u984c<\/div>\n<div align=\"right\">\u6fa4\u9089\u3000\u7d00\u751f<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/28\/2\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u81ea\u5f8b\u5275\u9020\u578b\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u3068\u4f1a\u8a08\u62c5\u5f53\u8005\u306e\u5f79\u5272<\/div>\n<div>\u2015\u30b3\u30de\u30c4\u306e\u4e8b\u4f8b\u304b\u3089\u5b66\u3076\u2015<\/div>\n<div align=\"right\">\u6d45\u7530\u3000\u62d3\u53f2<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/28\/2\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30b5\u30fc\u30d3\u30b9\u7d44\u7e54\u306b\u304a\u3051\u308b\u4fa1\u5024\u5171\u5275\u30d7\u30ed\u30bb\u30b9\u3068\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30fb\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u30fb\u30b7\u30b9\u30c6\u30e0<\/div>\n<div align=\"right\">\u9752\u6728\u3000\u7ae0\u901a<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/28\/2\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u300c\u4e21\u5229\u304d\u7d4c\u55b6\u300d\u3092\u5b9f\u73fe\u3059\u308b\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30fb\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u306e\u8981\u4ef6<\/div>\n<div>\u2015\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30fb\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u7406\u8ad6\u306e\u62e1\u5f35\u30fb\u4f53\u7cfb\u5316\u306e\u8996\u70b9\u2015<\/div>\n<div align=\"right\">\u4f0a\u85e4\u3000\u514b\u5bb9<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/28\/2\/05.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u4e8b\u4f8b\u7d39\u4ecb<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u56fd\u7a0e\u5e81\u5e83\u5cf6\u56fd\u7a0e\u5c40\u306b\u304a\u3051\u308b\u7ba1\u7406\u4f1a\u8a08\u5b9f\u8df5\u306b\u3064\u3044\u3066<\/div>\n<div align=\"right\">\u7af9\u672c\u3000\u9686\u4eae\uff0c\u5c0f\u6797\u3000\u91cd\u9053\uff0c\u5965\u8feb\u3000\u4ec1\u5247\uff0c\u5927\u897f\u3000\u6df3\u4e5f<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/28\/2\/06.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/28\/2\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a02020\u5e74\u3000\u7b2c28\u5dfb\u3000\u7b2c1\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u6587<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30fb\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u30fb\u30b7\u30b9\u30c6\u30e0\u304c\u533b\u7642\u30fb\u4ecb\u8b77\u9818\u57df\u306b\u304a\u3051\u308b\u65bd\u8a2d\u9593\u9023\u643a\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/div>\n<div align=\"right\">\u5ca1\u7530\u3000\u83ef\u5948\uff0c\u5c3b\u7121\u6ff1\u82b3\u5d07\uff0c\u9ed2\u6728\u3000\u6df3<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/28\/1\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u4e88\u7b97\u6587\u5316\u304c\u5229\u76ca\u76ee\u6a19\u306e\u30e9\u30c1\u30a7\u30c3\u30c6\u30a3\u30f3\u30b0\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/div>\n<div>\u2015\u7d4c\u55b6\u8005\u5229\u76ca\u4e88\u60f3\u306b\u3088\u308b\u5b9f\u8a3c\u7814\u7a76\u2015<\/div>\n<div align=\"right\">\u65e9\u5ddd\u3000\u7fd4\uff0c\u59b9\u5c3e\u3000\u525b\u597d\uff0c\u5b89\u9178\u3000\u5efa\u4e8c\uff0c\u65b0\u4e95\u3000\u5eb7\u5e73\uff0c\u6a2a\u7530\u3000\u7d75\u7406<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/28\/1\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30b8\u30e3\u30b9\u30c8\u30a4\u30f3\u30bf\u30a4\u30e0\u751f\u7523\u65b9\u5f0f\u306e\u5c0e\u5165\u306b\u4f34\u3046\u30df\u30cb\u30fb\u30d7\u30ed\u30d5\u30a3\u30c3\u30c8\u30bb\u30f3\u30bf\u30fc\u5236\u306e\u5909\u5316<\/div>\n<div>\u2015\u6c34\u5e73\u7684\u30a4\u30f3\u30bf\u30e9\u30af\u30b7\u30e7\u30f3\u306b\u6ce8\u76ee\u3057\u3066\u2015<\/div>\n<div align=\"right\">\u5ca9\u6fa4\u3000\u4f73\u592a<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/28\/1\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u696d\u7e3e\u8a55\u4fa1\u6307\u6a19\u306e\u30a4\u30f3\u30d5\u30a9\u30fc\u30de\u30c6\u30a3\u30d6\u30cd\u30b9\u3068\u7ba1\u7406\u53ef\u80fd\u6027<\/div>\n<div>\u2015\u30a8\u30fc\u30b8\u30a7\u30f3\u30c8\u306e\u52aa\u529b\u914d\u5206\u306e\u52d5\u7684\u904e\u7a0b\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u2015<\/div>\n<div align=\"right\">\u8fd1\u85e4\u3000\u9686\u53f2\uff0c\u897f\u5c45\u3000\u8c6a<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/28\/1\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u4e2d\u5c0f\u4f01\u696d\u306e\u7ba1\u7406\u4f1a\u8a08\u7814\u7a76<\/div>\n<div>\u2015\u30b7\u30b9\u30c6\u30de\u30c6\u30a3\u30c3\u30af\u30fb\u30ec\u30d3\u30e5\u30fc\u306b\u3088\u308b\u7d71\u5408\u306e\u8a66\u307f\u2015<\/div>\n<div align=\"right\">\u7267\u91ce\u3000\u529f\u6a39<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/28\/1\/05.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u65e5\u672c\u7248\u4e0d\u52d5\u7523\u6295\u8cc7\u4fe1\u8a17\u306b\u304a\u3051\u308b\u5229\u76ca\u30de\u30cd\u30b8\u30e1\u30f3\u30c8<\/div>\n<div>\u2015\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8abf\u6574\u306b\u6ce8\u76ee\u3057\u3066\u2015<\/div>\n<div align=\"right\">\u6728\u6751\u3000\u53f2\u5f66<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/28\/1\/06.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u8ca1\u52d9\u30c7\u30fc\u30bf\u306e\u30b5\u30f3\u30d7\u30ea\u30f3\u30b0\u306b\u304a\u3051\u308b\u6642\u70b9\u8a2d\u5b9a\u306e\u554f\u984c<\/div>\n<div align=\"right\">\u798f\u5d8b\u3000\u8aa0\u5ba3\uff0c\u6ff5\u6751\u3000\u7d14\u5e73\uff0c\u4e95\u4e0a\u3000\u8b19\u4ec1<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/28\/1\/07.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u6211\u304c\u56fd\u306b\u304a\u3051\u308b\u6226\u7565\u7ba1\u7406\u4f1a\u8a08\u306e\u7814\u7a76\u52d5\u5411<\/div>\n<div>\u2015\u6587\u732e\u7814\u7a76\u306b\u57fa\u3065\u3044\u3066\u2015<\/div>\n<div align=\"right\">\u6839\u672c\u3000\u840c\u5e0c<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/28\/1\/08.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/28\/1\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a02019\u5e74\u3000\u7b2c27\u5dfb\u3000\u7b2c2\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u58c7<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306e\u7ba1\u7406\u4f1a\u8a08<\/div>\n<div align=\"right\">\u4e2d\u6751\u3000\u535a\u4e4b<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/27\/2\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u7570\u6587\u5316\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u3068\u7ba1\u7406\u4f1a\u8a08\u4e0a\u306e\u8ab2\u984c<\/div>\n<div>\u2015\u7d14\u7c8b\u6301\u682a\u4f1a\u793e\uff0c\u65e5\u7cfb\u6d77\u5916\u5b50\u4f1a\u793e\u306e\u4e8b\u4f8b\u7814\u7a76\u304b\u3089\u2015<\/div>\n<div align=\"right\">\u5858\u3000\u8aa0<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/27\/2\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u7d14\u7c8b\u6301\u682a\u4f1a\u793e\u306b\u304a\u3051\u308b\u5168\u4f53\u6700\u9069\u3068\u90e8\u5206\u6700\u9069<\/div>\n<div align=\"right\">\u798f\u7530\u3000\u6df3\u5150<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/27\/2\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u6c17\u5019\u5909\u52d5\u306b\u4f34\u3046\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306e\u74b0\u5883\u7ba1\u7406\u4f1a\u8a08\u306e\u5c55\u671b<\/div>\n<div align=\"right\">\u5ca1\u3000\u7167\u4e8c<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/27\/2\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30b0\u30ed\u30fc\u30d0\u30eb\u4f01\u696d\u306b\u304a\u3051\u308b\u30b0\u30eb\u30fc\u30d7\u4f01\u696d\u30de\u30cd\u30b8\u30e1\u30f3\u30c8<\/div>\n<div>\u2015\u65e5\u7cfb\u30b0\u30ed\u30fc\u30d0\u30eb\u4f01\u696d\u306e\u4e8b\u4f8b\u304b\u3089\u2015<\/div>\n<div align=\"right\">\u5bae\u5143\u4e07\u83dc\u7f8e<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/27\/2\/05.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u4e8b\u4f8b\u7d39\u4ecb<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u56fd\u306e\u5730\u65b9\u5c40A\u306b\u304a\u3051\u308b\u7ba1\u7406\u4f1a\u8a08\u5b9f\u8df5<\/div>\n<div>\u2015\u4eba\u65e5\u7ba1\u7406\uff08\u4e8b\u52d9\u91cf\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\uff09\u5c0e\u5165\u3092\u5de1\u308b\u8077\u54e1\u306e\u4e3b\u89b3\u3084\u8a8d\u8b58\u306e\u89b3\u70b9\u304b\u3089\u2015<\/div>\n<div align=\"right\">\u7af9\u672c\u3000\u9686\u4eae<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/27\/2\/06.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u7814\u7a76\u30ce\u30fc\u30c8<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u4e2d\u5c0f\u4f01\u696d\u306e\u7ba1\u7406\u4f1a\u8a08\u3092\u652f\u63f4\u3059\u308b\u4f1a\u8a08\u4e8b\u52d9\u6240\u306e\u6708\u6b21\u6c7a\u7b97\u30b5\u30fc\u30d3\u30b9<\/div>\n<div>\u2015\u30d5\u30a3\u30fc\u30c9\u30d5\u30a9\u30ef\u30fc\u30c9\u4e3b\u4f53\u306e\u7d4c\u55b6\u5354\u8b70\u306e\u53ef\u80fd\u6027\u2015<\/div>\n<div align=\"right\">\u5c71\u672c\u3000\u5ba3\u660e\uff0c\u6a2a\u4e95\u3000\u9686\u5fd7<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/27\/2\/07.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/27\/2\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a02019\u5e74\u3000\u7b2c27\u5dfb\u3000\u7b2c1\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u6587<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u534a\u5c0e\u4f53\u88fd\u9020\u88c5\u7f6e\u4f01\u696d\u306b\u304a\u3051\u308b\u8a2d\u5099\u6295\u8cc7\u610f\u601d\u6c7a\u5b9a\u30d7\u30ed\u30bb\u30b9\u306e\u8003\u5bdf<\/div>\n<div align=\"right\">\u6771\u3000\u58ef\u4e00\u90ce<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/27\/1\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u306b\u304a\u3051\u308bMFCA\u60c5\u5831\u306e\u5171\u6709<\/div>\n<div>\u2015\u7d44\u7e54\u9593\u7ba1\u7406\u4f1a\u8a08\u7814\u7a76\u306b\u57fa\u3065\u304f\u8003\u5bdf\u2015<\/div>\n<div align=\"right\">\u95a2\u3000\u6d0b\u5e73<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/27\/1\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30a2\u30e1\u30fc\u30d0\u7d4c\u55b6\u30b7\u30b9\u30c6\u30e0\u306e\u904b\u7528\u306e\u7d99\u7d9a\u4f01\u696d\u3068\u4e2d\u6b62\u4f01\u696d\u306e\u6bd4\u8f03<\/div>\n<div>\u2015\u7d44\u7e54\u6210\u54e1\u306b\u5bfe\u3059\u308b\u5fc3\u7406\u7684\u306a\u5f71\u97ff\u30e1\u30ab\u30cb\u30ba\u30e0\u306e\u591a\u6bcd\u96c6\u56e3\u540c\u6642\u5206\u6790\u2015<\/div>\n<div align=\"right\">\u6e21\u8fba\u3000\u5cb3\u592b<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/27\/1\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u4e3b\u89b3\u7684\u696d\u7e3e\u8a55\u4fa1\u3068\u7d44\u7e54\u696d\u7e3e\u3068\u306e\u95a2\u4fc2\u6027<\/div>\n<div>\u2015\u74b0\u5883\u4e0d\u78ba\u5b9f\u6027\u3068\u696d\u7e3e\u6307\u6a19\u306e\u591a\u69d8\u6027\u306e\u8abf\u6574\u52b9\u679c\u2015<\/div>\n<div align=\"right\">\u685d\u8c37\u3000\u594e\u592a<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/27\/1\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u53d6\u5f15\u76f8\u624b\u306e\u9078\u629e\u3068\u63a2\u7d22\u30b3\u30b9\u30c8\u3068\u306e\u95a2\u9023\u6027<\/div>\n<div align=\"right\">\u5742\u53e3\u3000\u9806\u4e5f<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/27\/1\/05.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u8cbb\u7528\u524a\u6e1b\u6295\u8cc7\u3068\u5e02\u4fa1\u57fa\u6e96\u632f\u66ff\u4fa1\u683c<\/div>\n<div align=\"right\">\u6ff5\u6751\u3000\u7d14\u5e73<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/27\/1\/06.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u81ea\u5f8b\u7684\u306a\u5728\u5916\u5b50\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u672c\u793e\u306b\u3088\u308b\u696d\u7e3e\u7ba1\u7406\u306e\u5f71\u97ff<\/div>\n<div align=\"right\">\u9b3c\u585a\u3000\u96c4\u5927<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/27\/1\/07.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/27\/1\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a02018\u5e74\u3000\u7b2c26\u5dfb\u3000\u7b2c2\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u7279\u5225\u8b1b\u6f14<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u7814\u7a76\u65b9\u6cd5\u306e\u5909\u9077\u3068\u9632\u885b\u88c5\u5099\u54c1\u306e\u4fa1\u683c\uff0c\u539f\u4fa1\uff0c\u5229\u76ca\u306b\u95a2\u3059\u308b\u7814\u7a76<\/div>\n<div>\u2015\u793e\u4f1a\u3078\u306e\u8ca2\u732e\u3092\u5fd7\u5411\u3057\u305f\u7ba1\u7406\u4f1a\u8a08\u7814\u7a76\u306e\u8ecc\u8de1\u2015<\/div>\n<div align=\"right\">\u6afb\u4e95 \u901a\u6674<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/26\/2\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u58c7<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u7ba1\u7406\u4f1a\u8a08\u306e\u62e1\u5f35\u3068\u5b9f\u52d9\u9069\u5fdc\u306e\u8ab2\u984c<\/div>\n<div align=\"right\">\u4f0a\u85e4 \u548c\u61b2<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/26\/2\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u7ba1\u7406\u4f1a\u8a08\u306e\u5c55\u958b<\/div>\n<div>\u2015\u9867\u5ba2\u52d5\u5411\u306e\u8ffd\u8de1\u3068\u52d5\u7dda\u8a2d\u8a08\u2015<\/div>\n<div align=\"right\">\u4f0a\u85e4 \u514b\u5bb9<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/26\/2\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u7ba1\u7406\u4f1a\u8a08\u7814\u7a76\u30fb\u5b9f\u8df5\u3068\u4eba\u7684\u8981\u7d20\u306e\u7ba1\u7406<\/div>\n<div>\u2015\u7d71\u5408\u5831\u544a\u3092\u4e2d\u5fc3\u306b\u2015<\/div>\n<div align=\"right\">\u5185\u5c71 \u54f2\u5f66<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/26\/2\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u8cc7\u672c\u4e88\u7b97\u5b9f\u52d9\u306e\u8ab2\u984c<\/div>\n<div>\u2015\u7ba1\u7406\u4f1a\u8a08\u306e\u62e1\u5f35\u3068\u8cc7\u672c\u4e88\u7b97\u5b9f\u52d9\u2015<\/div>\n<div align=\"right\">\u7be0\u7530 \u671d\u4e5f<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/26\/2\/05.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u793e\u4f1a\u306b\u8ca2\u732e\u3059\u308b\u4f01\u696d\u306e\u7d4c\u55b6\u7ba1\u7406<\/div>\n<div>\u2015\u30aa\u30e0\u30ed\u30f3\u306e\u4e8b\u4f8b\u7814\u7a76\u3092\u4e2d\u5fc3\u3068\u3057\u3066\u2015<\/div>\n<div align=\"right\">\u4f0a\u85e4 \u6b66\u5fd7<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/26\/2\/06.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/26\/2\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a02018\u5e74\u3000\u7b2c26\u5dfb\u3000\u7b2c1\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u6587<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u8ddd\u96e2\u304c\u696d\u7e3e\u7ba1\u7406\u306b\u53ca\u307c\u3059\u5f71\u97ff<\/div>\n<div align=\"right\">\u897f\u5c45 \u8c6a<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/26\/1\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u7d4c\u55b6\u8005\u306e\u958b\u793a\u6226\u7565\u304c\u6295\u8cc7\u5bb6\u306e\u60c5\u5831\u7372\u5f97\u884c\u52d5\u304a\u3088\u3073\u4f01\u696d\u4fa1\u5024\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/div>\n<div align=\"right\">\u5c71\u53e3 \u8cb4\u53f2<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/26\/1\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u3068\u7ba1\u7406\u4f1a\u8a08\u7814\u7a76\u306e\u4eca\u5f8c\u306e\u65b9\u5411\u6027<\/div>\n<div>\u2015Robert Simons\u306e\u7406\u8ad6\u9762\u3067\u306e\u8ca2\u732e\u306e\u8003\u5bdf\u3092\u8db3\u639b\u304b\u308a\u3068\u3057\u3066\u2015<\/div>\n<div align=\"right\">\u5929\u738b\u5bfa\u8c37 \u9054\u5c06<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/26\/1\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u7d44\u7e54\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u306b\u304a\u3051\u308b\u30a4\u30f3\u30d7\u30c3\u30c8\u76ee\u6a19\u306e\u8a2d\u5b9a\u3068\u7533\u544a\u306e\u610f\u7fa9<\/div>\n<div align=\"right\">\u82e5\u6797 \u5229\u660e<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/26\/1\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u9280\u884c\u30a2\u30ab\u30a6\u30f3\u30c8\u30d5\u30a3\u30fc\u306b\u95a2\u3059\u308b\u7ba1\u7406\u4f1a\u8a08\u7814\u7a76<\/div>\n<div>\u2015\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u30e2\u30c7\u30eb\u306e\u9069\u7528\u53ef\u80fd\u6027\u2015<\/div>\n<div align=\"right\">\u8c37\u5b88 \u6b63\u884c<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/26\/1\/05.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u74b0\u5883\u7ba1\u7406\u4f1a\u8a08\u306b\u304a\u3051\u308b\u8af8\u6307\u6a19\u30fb\u5c3a\u5ea6\u306e\u6027\u683c<\/div>\n<div>\u2015\u7d4c\u55b6\u7406\u5ff5\u9054\u6210\u5ea6\u306e\u6e2c\u5b9a\u30fb\u8a55\u4fa1\u306b\u5411\u3051\u3066\u2015<\/div>\n<div align=\"right\">\u68ee \u514b\u5e73<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/26\/1\/06.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u4e8b\u4f8b\u7d39\u4ecb<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u7ba1\u7406\u4f1a\u8a08\u3092\u884c\u653f\u306b\u62e1\u5f35\u3059\u308b\u5834\u5408\u306e\u8ab2\u984c<\/div>\n<div align=\"right\">\u5927\u897f \u6df3\u4e5f<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/26\/1\/07.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/26\/1\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a02017\u5e74\u3000\u7b2c25\u5dfb\u3000\u7b2c2\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u58c7\u8ad6\u6587<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u7ba1\u7406\u4f1a\u8a08\u306b\u304a\u3051\u308b\u5916\u5ef6\u306e\u62e1\u5145\u3068\u5185\u5305\u306e\u6df1\u5316<\/div>\n<div align=\"right\">\u8fbb \u6b63\u96c4<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/25\/2\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30b5\u30fc\u30d3\u30b9\u7d44\u7e54\u306b\u304a\u3051\u308b\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30fb\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u306e\u65b0\u5c55\u958b<\/div>\n<div align=\"right\">\u9752\u6728 \u7ae0\u901a<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/25\/2\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u7ba1\u7406\u4f1a\u8a08\u306e\u5e38\u8b58\u7684\u77e5\u8b58\u3078\u306e\u63a5\u8fd1<\/div>\n<div align=\"right\">\u5800\u4e95 \u609f\u5fd7<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/25\/2\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u7ba1\u7406\u4f1a\u8a08\u306b\u304a\u3051\u308bMM\u30eb\u30fc\u30d7\u306e\u610f\u7fa9\u3068\u8ab2\u984c<\/div>\n<div align=\"right\">\u524d\u7530 \u967d<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/25\/2\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/25\/2\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a02017\u5e74\u3000\u7b2c25\u5dfb\u3000\u7b2c1\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u6587<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u7ba1\u7406\u4f1a\u8a08\u306b\u3088\u308b\u6025\u9032\u7684\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u306e\u4fc3\u9032<\/div>\n<div>\u2015\u7ba1\u7406\u4f1a\u8a08\u80fd\u529b\u306b\u57fa\u3065\u304f\u8003\u5bdf\u2015<\/div>\n<div align=\"right\">\u798f\u5cf6 \u4e00\u77e9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/25\/1\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30e1\u30bf\u7d44\u7e54\u306b\u304a\u3051\u308b\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30fb\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb<\/div>\n<div>\u2015\u4eac\u90fd\u8a66\u4f5c\u30cd\u30c3\u30c8\u306e\u5206\u6790\u2015<\/div>\n<div align=\"right\">\u5c71\u53e3 \u76f4\u4e5f<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/25\/1\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u7814\u7a76\u958b\u767a\u6295\u8cc7\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u4e00\u8003\u5bdf<\/div>\n<div align=\"right\">\u5409\u4e95 \u8cb4\u5145<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/25\/1\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u7d44\u7e54\u30e9\u30a4\u30d5\u30b5\u30a4\u30af\u30eb\u5f8c\u671f\u306e\u4f01\u696d\u306b\u304a\u3051\u308b\u30a4\u30f3\u30bf\u30e9\u30af\u30c6\u30a3\u30d6\u30fb\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u306e\u5f79\u5272<\/div>\n<div align=\"right\">\u68ee \u6d69\u6c17<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/25\/1\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/25\/1\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a02016\u5e74\u3000\u7b2c24\u5dfb\u3000\u7b2c2\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u58c7<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30b3\u30b9\u30c8\u30fb\u30d3\u30d8\u30a4\u30d3\u30a2\u3068\u539f\u4fa1\u8a08\u7b97<\/div>\n<div align=\"right\">\u7247\u5ca1\u6d0b\u4eba<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/24\/2\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30b3\u30b9\u30c8\u69cb\u9020\u3068\u4f01\u696d\u30ea\u30b9\u30af<\/div>\n<div>\u2015\u8fd1\u5e74\u306e\u7406\u8ad6\u30fb\u5b9f\u8a3c\u7814\u7a76\u304b\u3089\u306e\u793a\u5506\u2015<\/div>\n<div align=\"right\">\u690e\u8449\u3000\u6df3<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/24\/2\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30b3\u30b9\u30c8\u30fb\u30d3\u30d8\u30a4\u30d3\u30a2\u3068\u30b3\u30b9\u30c8\u30fb\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u884c\u52d5<\/div>\n<div>\u2015\u30b3\u30b9\u30c8\u30fb\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u884c\u52d5\u306e\u6982\u5ff5\u30e2\u30c7\u30eb\u2015<\/div>\n<div align=\"right\">\u68b6\u539f\u6b66\u4e45<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/24\/2\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u7ba1\u7406\u4f1a\u8a08\u306b\u304a\u3051\u308b\u968e\u5c64\u7dda\u5f62\u30e2\u30c7\u30eb(HLM)\u306e\u6709\u7528\u6027\u306e\u63a2\u7a76<\/div>\n<div>\u2015\u6587\u732e\u30ec\u30d3\u30e5\u30fc\u306b\u3088\u308b\u691c\u8a0e\u2015<\/div>\n<div align=\"right\">\u65b0\u4e95\u5eb7\u5e73<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/24\/2\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/24\/2\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a02016\u5e74\u3000\u7b2c24\u5dfb\u3000\u7b2c1\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u6587<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u7d4c\u55b6\u8005\u5229\u76ca\u4e88\u60f3\u306b\u898b\u3089\u308c\u308b\u30e9\u30c1\u30a7\u30c3\u30c8\u52b9\u679c\u3068\u4e88\u60f3\u8aa4\u5dee\u3078\u306e\u5f71\u97ff<\/div>\n<div>\u2015\u7ba1\u7406\u4f1a\u8a08\u304b\u3089\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u2015<\/div>\n<div align=\"right\">\u5b89\u9178\u5efa\u4e8c<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/24\/1\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30de\u30cd\u30b8\u30e3\u30fc\u306e\u500b\u4eba\u5dee\u304c\u610f\u601d\u6c7a\u5b9a\u30fb\u696d\u7e3e\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/div>\n<div>\u2015\u682a\u5f0f\u4f1a\u793e\u30c9\u30f3\u30af\u306e\u5e97\u8217\u30c7\u30fc\u30bf\u3092\u7528\u3044\u305f\u5b9a\u91cf\u7684\u691c\u8a3c\u2015<\/div>\n<div align=\"right\">\u4f50\u4e45\u9593\u667a\u5e83<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/24\/1\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u65e5\u672c\u4f01\u696d\u306b\u304a\u3051\u308b\u30b3\u30b9\u30c8\u306e\u53cd\u4e0b\u65b9\u786c\u76f4\u6027<\/div>\n<div align=\"right\">\u5317\u7530\u667a\u4e45<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/24\/1\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5e83\u544a\u5ba3\u4f1d\u8cbb\u304c\u30d6\u30e9\u30f3\u30c9\u4fa1\u5024\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u306b\u3064\u3044\u3066\u306e\u5b9f\u8a3c\u7814\u7a76<\/div>\n<div align=\"right\">\u798f\u7530\u6b63\u5f66<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/\/24\/1\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/\/24\/1\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a02015\u5e74\u3000\u7b2c23\u5dfb\u3000\u7b2c2\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u58c7<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u74b0\u5883\u3001\u793e\u4f1a\u304a\u3088\u3073\u30ac\u30d0\u30ca\u30f3\u30b9\u306b\u5bfe\u3057\u3066\u7ba1\u7406\u4f1a\u8a08\u306f\u3069\u3046\u5411\u304d\u5408\u3046\u304b<\/div>\n<div align=\"right\">\u5927\u4e0b\u4e08\u5e73<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/23\/2\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5730\u57df\u9020\u8239\u4f01\u696d\u306e\u518d\u8208\u306e\u305f\u3081\u306e\u539f\u4fa1\u4f01\u753b\u306e\u6d3b\u7528\u306b\u95a2\u3059\u308b\u7814\u7a76<\/div>\n<div>\u2015A\u793e\u9020\u8239\u6240\u306e\u4e8b\u4f8b\u3092\u901a\u3058\u3066\u2015<\/div>\n<div align=\"right\">\u5bae\u5730\u6643\u8f14<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/23\/2\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30c7\u30e5\u30a2\u30eb\u30e2\u30fc\u30c9\u7ba1\u7406\u4f1a\u8a08\u3068\u8cc7\u672c\u5e02\u5834<\/div>\n<div>\u2015\u5229\u76ca\u7ba1\u7406\u306e\u77ed\u671f\u5316\u306b\u95a2\u3059\u308b\u4e00\u8003\u5bdf\u2015<\/div>\n<div align=\"right\">\u4eca\u4e95\u7bc4\u884c<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/23\/2\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u4f01\u696d\u306e\u793e\u4f1a\u6027\u30fb\u4eba\u9593\u6027\u3068\u4f01\u696d\u4fa1\u5024\u5275\u9020<\/div>\n<div>\u2015\u7d71\u5408\u5831\u544a\u3068\u7ba1\u7406\u4f1a\u8a08\u306e\u5f79\u5272\u2015<\/div>\n<div align=\"right\">\u5185\u5c71\u54f2\u5f66<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/23\/2\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/23\/2\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a02015\u5e74\u3000\u7b2c23\u5dfb\u3000\u7b2c1\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u6587<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5148\u5165\u5148\u51fa\u6cd5\u306b\u3088\u308b\u7d2f\u52a0\u6cd5\u306e\u691c\u8a0e<\/div>\n<div align=\"right\">\u7247\u5ca1\u6d0b\u4eba\uff0c\u5e73\u4e95\u88d5\u4e45<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/23\/1\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u4e8b\u696d\u5185\u5bb9\u3068\u5229\u76ca\u30de\u30cd\u30b8\u30e1\u30f3\u30c8<\/div>\n<div>\u2015\u5229\u76ca\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u306e\u696d\u7a2e\u9593\u6bd4\u8f03\u3092\u901a\u3058\u3066\u2015<\/div>\n<div align=\"right\">\u6728\u6751\u53f2\u5f66<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/23\/1\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u9867\u5ba2\u6e80\u8db3\u5411\u4e0a\u3092\u901a\u3058\u305f\u8ca1\u52d9\u6210\u679c\u7372\u5f97\u306e\u305f\u3081\u306e\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u306b\u95a2\u3059\u308b\u7814\u7a76<\/div>\n<div>\u2015\u661f\u91ce\u30ea\u30be\u30fc\u30c8\u306e\u4e8b\u4f8b\u3092\u901a\u3058\u3066\u2015<\/div>\n<div align=\"right\">\u4e59\u653f\u4f50\u5409\uff0c\u8fd1\u85e4\u9686\u53f2<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/23\/1\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u4e88\u7b97\u7ba1\u7406\u3068\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u306e\u5275\u51fa<\/div>\n<div align=\"right\">\u5800\u4e95\u609f\u5fd7<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/23\/1\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5185\u90e8\u7d71\u5236\u304c\u6226\u7565\u7684\u696d\u7e3e\u8a55\u4fa1\u30b7\u30b9\u30c6\u30e0\u306b\u53ca\u307c\u3059\u5f71\u97ff<\/div>\n<div align=\"right\">\u897f\u5c45\u3000\u8c6a<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/23\/1\/05.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/23\/1\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a02014\u5e74\u3000\u7b2c22\u5dfb\u3000\u7b2c2\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u58c7<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u300c\u7ba1\u7406\u4f1a\u8a08\u306e\u7406\u8ad6\u300d\u69cb\u7bc9\u306b\u304a\u3051\u308b\u30a2\u30af\u30b7\u30e7\u30f3\u30fb\u30ea\u30b5\u30fc\u30c1\u306e\u610f\u7fa9<\/div>\n<div align=\"right\">\u6fa4\u908a\u7d00\u751f<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/22\/2\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u7ba1\u7406\u4f1a\u8a08\u7814\u7a76\u306b\u304a\u3051\u308b\u30a2\u30af\u30b7\u30e7\u30f3\u30ea\u30b5\u30fc\u30c1\u306e\u610f\u7fa9\u3068\u8ab2\u984c<\/div>\n<div align=\"right\">\u677e\u5c3e\u8cb4\u5df3<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/22\/2\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u7ba1\u7406\u4f1a\u8a08\u3068\u300c\u524d\u5411\u304d\u300d\u306e\u5b9f\u8a3c\u7814\u7a76\u306b\u95a2\u3059\u308b\u4e00\u8003\u5bdf<\/div>\n<div align=\"right\">\u5ca1\u7530\u5e78\u5f66<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/22\/2\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u4f01\u696d\u3078\u306e\u9069\u7528\u3092\u901a\u3057\u305fMFCA\u306e\u9032\u5316\u306e\u7814\u7a76<\/div>\n<div align=\"right\">\u4e0b\u57a3\u3000\u5f70<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/22\/2\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/22\/2\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a02014\u5e74\u3000\u7b2c22\u5dfb\u3000\u7b2c1\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u6587<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5f93\u696d\u54e1\u6e80\u8db3\u5ea6\uff0c\u9867\u5ba2\u6e80\u8db3\u5ea6\uff0c\u8ca1\u52d9\u696d\u7e3e\u306e\u95a2\u4fc2<\/div>\n<div>\u2015\u30db\u30b9\u30d4\u30bf\u30ea\u30c6\u30a3\u7523\u696d\u306b\u304a\u3051\u308b\u691c\u8a3c\u2015<\/div>\n<div align=\"right\">\u9234\u6728\u7814\u4e00\uff0c\u677e\u5ca1\u5b5d\u4ecb<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/22\/1\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u300c\u671f\u9996\u4ed5\u639b\u54c1\u304b\u3089\u6e1b\u640d\u304c\u751f\u3058\u306a\u3044\u300d\u3068\u3044\u3046\u4eee\u5b9a\u306b\u3082\u3068\u3065\u304f\u7dcf\u5408\u539f\u4fa1\u8a08\u7b97\u306e\u7814\u7a76<\/div>\n<div align=\"right\">\u5c0f\u6cc9\u53cb\u9999<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/22\/1\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5831\u544a\u5229\u76ca\u7ba1\u7406\u306e\u89b3\u70b9\u304b\u3089\u898b\u308b\u65e5\u672c\u4f01\u696d\u306e\u6642\u4fa1\u4f1a\u8a08\u3078\u306e\u5bfe\u5fdc<\/div>\n<div align=\"right\">\u6f58\u3000\u5065\u6c11<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/22\/1\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u6d17\u7df4\u3055\u308c\u305f\u8cc7\u672c\u4e88\u7b97\u5b9f\u52d9\u3068\u4f01\u696d\u696d\u7e3e\u306e\u95a2\u9023\u6027<\/div>\n<div align=\"right\">\u7be0\u7530\u671d\u4e5f<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/22\/1\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30d6\u30e9\u30f3\u30c9\u304c\u4f01\u696d\u696d\u7e3e\u306b\u304a\u3088\u307d\u3059\u5f71\u97ff\u306b\u95a2\u3059\u308b\u5b9f\u8a3c\u7814\u7a76<\/div>\n<div align=\"right\">\u798f\u7530\u6b63\u5f66<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/22\/1\/05.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/22\/1\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a02013\u5e74\u3000\u7b2c21\u5dfb\u3000\u7b2c2\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u6587<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u7d4c\u55b6\u8a08\u753b\u304c\u4f01\u696d\u696d\u7e3e\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/div>\n<div align=\"right\">\u798f\u5d8b\u8aa0\u5ba3\uff0c\u7c73\u6e80\u6d0b\u5df1\uff0c\u65b0\u4e95\u5eb7\u5e73\uff0c\u68b6\u539f\u6b66\u4e45<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/21\/2\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u7121\u5f62\u8cc7\u7523\u6295\u8cc7\u304c\u4f01\u696d\u306e\u5229\u76ca\u8abf\u6574\u884c\u52d5\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u306b\u95a2\u3059\u308b\u5206\u6790<\/div>\n<div>\u2015\u7814\u7a76\u958b\u767a\u6295\u8cc7\u306e\u89b3\u70b9\u304b\u3089\u306e\u5206\u6790\u2015<\/div>\n<div align=\"right\">\u9577\u6fa4\u8ce2\u4e00\uff0c\u4f0a\u85e4\u5f70\u654f<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/21\/2\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u65e5\u672c\u96fb\u7523\u682a\u5f0f\u4f1a\u793e\u306e\u7d4c\u55b6\u6539\u9769\u3068\u7ba1\u7406\u4f1a\u8a08<\/div>\n<div>\u2015\u77e5\u8b58\u5275\u9020\u7406\u8ad6\u306e\u8996\u70b9\u304b\u3089\u2015<\/div>\n<div align=\"right\">\u6d45\u7530\u62d3\u53f2\uff0c\u5409\u5ddd\u6643\u53f2\uff0c\u4e0a\u7e3d\u5eb7\u884c<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/21\/2\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u308f\u304c\u56fd\u4f01\u696d\u306e\u6295\u8cc7\u610f\u601d\u6c7a\u5b9a\u306b\u304a\u3051\u308b\u30aa\u30d7\u30b7\u30e7\u30f3\u4fa1\u5024\u8a55\u4fa1\u884c\u52d5<\/div>\n<div align=\"right\">\u5317\u5c3e\u4fe1\u592b<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/21\/2\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/21\/2\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a02013\u5e74\u3000\u7b2c21\u5dfb\u3000\u7b2c1\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u58c7<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u7ba1\u7406\u4f1a\u8a08\u7814\u7a76\u3068\u65b9\u6cd5\u8ad6<\/div>\n<div align=\"right\">\u5c71\u672c\u9054\u53f8<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/21\/1\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u7ba1\u7406\u4f1a\u8a08\u306b\u304a\u3051\u308b\u5206\u6790\u7684\u624b\u6cd5\u306e\u610f\u56f3\u3068\u8ca2\u732e<\/div>\n<div align=\"right\">\u6e21\u908a\u7ae0\u597d<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/21\/1\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u7ba1\u7406\u4f1a\u8a08\u7814\u7a76\u306b\u304a\u3051\u308b\u5b9f\u8a3c\u7814\u7a76\u306e\u7279\u5fb4\u3068\u8ab2\u984c<\/div>\n<div>\u2015\u30a2\u30fc\u30ab\u30a4\u30d0\u30eb\u30c7\u30fc\u30bf\u3092\u7528\u3044\u305f\u5b9f\u8a3c\u7814\u7a76\u306b\u7126\u70b9\u3092\u5f53\u3066\u3066\u2015<\/div>\n<div align=\"right\">\u6728\u6751\u53f2\u5f66<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/21\/1\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u7ba1\u7406\u4f1a\u8a08\u306b\u304a\u3051\u308b\u5b9f\u9a13\u7814\u7a76\u306e\u4f4d\u7f6e\u4ed8\u3051\u3092\u5de1\u3063\u3066<\/div>\n<div align=\"right\">\u7530\u53e3\u8061\u5fd7<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/21\/1\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u7ba1\u7406\u4f1a\u8a08\u7814\u7a76\u306b\u304a\u3051\u308b\u8cea\u7684\u7814\u7a76\u65b9\u6cd5\u7db8\u306e\u610f\u7fa9<\/div>\n<div align=\"right\">\u6728\u6751\u5f70\u543e<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/21\/1\/05.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/21\/1\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a0Supplement2(2013)<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">Articles<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>Relative Performance Evaluation: A Review of Managerial Accounting Research<\/div>\n<div align=\"right\">Ella Mae Matsumura and Jae Yong Shin<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/s02\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>Management Forecasts of Costs: Do Managers Accurately Estimate Costs?<\/div>\n<div align=\"right\">Kenji Yasukata<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/s02\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>Do Outside Directors and Their Financial Expertise Matter in Earnings Quality?<\/div>\n<div align=\"right\">Takashi Ebihara and Ahamed Roshan Ajward<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/s02\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>Would Shareholders in Firms with Japanese Governance Mechanisms Benefit from the Use of Annual Incentive Plans?<\/div>\n<div align=\"right\">Michiko Ogaku<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/s02\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>Connecting the Environmental Activities of Firms with the Return on Carbon(ROC): Mapping and Empirically Testing a Carbon Sustainability Balanced Scorecard(SBSC)<\/div>\n<div align=\"right\">Tomoki Oshika, Shoji Oka, and Chika Saka<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/s02\/05.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>Bank-Firm Relationships and Accounting Conservatism: Evidence from Japan<\/div>\n<div align=\"right\">Kentaro Koga, Linda A. Myers, and Thomas C. Omer<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/s02\/06.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>Strategy Goals, Financial and Nonfinancial Measures, and Performance Evaluation in Japanese Manufacturing Companies<\/div>\n<div align=\"right\">Yuta Hoshino<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/s02\/07.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>Characteristics of Industry Structure and Problems with the Bidding and Contracting System in Japan\u2019s Rural Construction Industry Companies<\/div>\n<div align=\"right\">Hideki Okumoto<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/s02\/08.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\/Batch Download<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/s02\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a02012\u5e74\u3000\u7b2c20\u5dfb\u3000\u7b2c2\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u6587<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u75c5\u9662\u7d4c\u55b6\u306b\u304a\u3051\u308b\u7ba1\u7406\u4f1a\u8a08\u306e\u6a5f\u80fd<\/div>\n<div>\u2015\u75c5\u9662\u4e88\u7b97\u3092\u4e2d\u8ef8\u3068\u3057\u305f\u7dcf\u5408\u7ba1\u7406\u2015<\/div>\n<div align=\"right\">\u8863\u7b20\u967d\u5b50<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/20\/2\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5831\u544a\u5229\u76ca\u3068\u8ab2\u7a0e\u6240\u5f97\u306e\u95a2\u4fc2\u304c\u5229\u76ca\u8abf\u6574\u884c\u52d5\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/div>\n<div align=\"right\">\u5c71\u7530\u54f2\u5f18<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/20\/2\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u591a\u89d2\u5316\u4f01\u696d\u306e\u6295\u8cc7\u6c7a\u5b9a\u3068\u5185\u90e8\u8cc7\u672c\u5e02\u5834\u306e\u52b9\u7387\u6027<\/div>\n<div align=\"right\">\u5c71\u7530\u65b9\u654f\uff0c\u8702\u8c37\u8c4a\u5f66<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/20\/2\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u65e5\u7cfb\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u56fd\u969b\u632f\u66ff\u4fa1\u683c\u7ba1\u7406\u306b\u95a2\u3059\u308b\u5b9f\u614b\u8abf\u67fb<\/div>\n<div align=\"right\">\u6885\u7530\u6d69\u4e8c<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/20\/2\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u7814\u7a76\u30ce\u30fc\u30c8<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u30fb\u30d1\u30c3\u30b1\u30fc\u30b8\u6982\u5ff5\u306e\u691c\u8a0e<\/div>\n<div align=\"right\">\u798f\u5d8b\u8aa0\u5ba3<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/20\/2\/05.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u58c7<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u7ba1\u7406\u4f1a\u8a08\u7814\u7a76\u306e\u73fe\u72b6\u3068\u8ab2\u984c<\/div>\n<div align=\"right\">\u5c0f\u5009\u3000\u6607<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/20\/2\/06.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30d0\u30e9\u30f3\u30b9\u30c8\u30fb\u30b9\u30b3\u30a2\u30ab\u30fc\u30c9\u306e\u73fe\u72b6\u3068\u8ab2\u984c<\/div>\n<div>\uff1a\u30a4\u30f3\u30bf\u30f3\u30b8\u30d6\u30eb\u30ba\u306e\u7ba1\u7406<\/div>\n<div align=\"right\">\u4f0a\u85e4\u548c\u61b2<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/20\/2\/07.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u7d44\u7e54\u9593\u30b3\u30b9\u30c8\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u7814\u7a76\u306e\u5c55\u958b<\/div>\n<div align=\"right\">\u7aaa\u7530\u7950\u4e00<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/20\/2\/08.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u884c\u653f\u7d4c\u55b6\u6539\u9769\u306f\u7ba1\u7406\u4f1a\u8a08\u7814\u7a76\u306b\u4f55\u3092\u3082\u305f\u3089\u3057\u305f\u306e\u304b<\/div>\n<div align=\"right\">\u85e4\u91ce\u96c5\u53f2<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/20\/2\/09.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/20\/2\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a02012\u5e74\u3000\u7b2c20\u5dfb\u3000\u7b2c1\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u6587<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5229\u76ca\u8abf\u6574\u884c\u52d5\u3068\u5229\u76ca\u76ee\u6a19\u306e\u9054\u6210\u5727\u529b<\/div>\n<div>\u2015\u671f\u4e2d\u306b\u304a\u3051\u308b\u5229\u76ca\u8abf\u6574\u624b\u6bb5\u3068\u3057\u3066\u306eR&amp;D\u8cbb\u7528\u524a\u6e1b\u306b\u95a2\u3059\u308b\u5b9f\u8a3c\u7814\u7a76\u2015<\/div>\n<div align=\"right\">\u5b89\u9178\u5efa\u4e8c\uff0c\u7dd2\u65b9\u3000\u52c7<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/20\/1\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u8cb7\u53ce\u9632\u885b\u7b56\u5c0e\u5165\u4f01\u696d\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u3068\u682a\u5f0f\u5e02\u5834\u306e\u8a55\u4fa1<\/div>\n<div align=\"right\">\u5927\u8d8a\u6559\u96c4<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/20\/1\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30fb\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u306b\u3088\u308b\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u306e\u5275\u51fa<\/div>\n<div>\u2015\u8cea\u554f\u7968\u8abf\u67fb\u306b\u57fa\u3065\u304f\u63a2\u7d22\u7684\u7814\u7a76\u2015<\/div>\n<div align=\"right\">\u798f\u5cf6\u4e00\u77e9<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/20\/1\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30d0\u30e9\u30f3\u30b9\u30c8\u30fb\u30b9\u30b3\u30a2\u30ab\u30fc\u30c9\u306b\u3088\u308b\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u6a5f\u80fd\u304c\u8ca1\u52d9\u610f\u8b58\u304a\u3088\u3073\u975e\u8ca1\u52d9\u610f\u8b58\u306b\u4e0e\u3048\u308b\u52b9\u679c<\/div>\n<div align=\"right\">\u6e21\u908a\u76f4\u4eba<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/20\/1\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u7814\u7a76\u30ce\u30fc\u30c8<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30d6\u30e9\u30f3\u30c9\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u306b\u3064\u3044\u3066\u306e\u4f01\u696d\u610f\u8b58\u8abf\u67fb<\/div>\n<div align=\"right\">\u798f\u7530\u6b63\u5f66<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/20\/1\/05.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/20\/1\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a02011\u5e74\u3000\u7b2c19\u5dfb\u3000\u7b2c2\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u6587<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u7d4c\u7406\u30b7\u30a7\u30a2\u30fc\u30c9\u30b5\u30fc\u30d3\u30b9\u306e\u5c0e\u5165\u6210\u679c<\/div>\n<div>\u7d4c\u9a13\u7684\u306a\u691c\u8a3c<\/div>\n<div align=\"right\">\u65b0\u4e95\u5eb7\u5e73\uff0c\u5927\u6d66\u5553\u8f14\uff0c\u5ca1\u5d0e\u8def\u6613\uff0c\u4e09\u77e2\u3000\u88d5<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/19\/2\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u58c7<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u7d71\u4e00\u8ad6\u984c\u300c\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u6a5f\u80fd\u3068\u3057\u3066\u306e\u7ba1\u7406\u4f1a\u8a08\u300d\u958b\u984c<\/div>\n<div align=\"right\">\u539f\u7530\u3000\u6607<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/19\/2\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5185\u90e8\u7d71\u5236\u5831\u544a\u5236\u5ea6\u306b\u304a\u3051\u308b\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u306e\u610f\u7fa9<\/div>\n<div align=\"right\">\u9234\u6728\u5b5d\u5247<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/19\/2\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u6bd4\u8f03\u4f1a\u8a08\u5236\u5ea6\u5206\u6790<\/div>\n<div>\u2015\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u6a5f\u80fd\u306e\u4e00\u3064\u306e\u5206\u6790\u8996\u89d2\u2015<\/div>\n<div align=\"right\">\u690e\u8449\u3000\u6df3<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/19\/2\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30d6\u30c3\u30ab\u30f3\u306e\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u8ad6\u306e\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3068\u6700\u65b0SAP\u30b7\u30b9\u30c6\u30e0<\/div>\n<div align=\"right\">\u95a2\u53e3\u5584\u662d<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/19\/2\/05.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u306e\u7406\u5ff5\u3068\u65b9\u6cd5<\/div>\n<div>\u2015\u5185\u90e8\u7d71\u5236\u8ad6\u8b70\u3092\u624b\u639b\u308a\u3068\u3057\u3066\u2015<\/div>\n<div align=\"right\">\u5927\u4e0b\u4e08\u5e73<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/19\/2\/06.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/19\/2\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a02011\u5e74\u3000\u7b2c19\u5dfb\u3000\u7b2c1\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px; width: 100%; height: 155px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr style=\"height: 19px;\">\n<th style=\"height: 19px;\" colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u6587<\/th>\n<\/tr>\n<tr style=\"height: 34px;\">\n<th style=\"height: 34px;\" scope=\"row\" align=\"left\" width=\"275\">\n<div>\u7d4c\u55b6\u8005\u4e88\u60f3\u304c\u30a2\u30ca\u30ea\u30b9\u30c8\u4e88\u60f3\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/div>\n<div align=\"right\">\u4e2d\u4e95\u8aa0\u53f8<\/div>\n<\/th>\n<td style=\"height: 34px;\" align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/19\/1\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr style=\"height: 34px;\">\n<th style=\"height: 34px;\" scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30b0\u30eb\u30fc\u30d7\u672c\u793e\u306e\u5f79\u5272\u30fb\u6a5f\u80fd\u3068\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u80fd\u529b<\/div>\n<div align=\"right\">\u4e39\u751f\u8c37\u664b<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" style=\"height: 34px;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/19\/1\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr style=\"height: 34px;\">\n<th style=\"height: 34px;\" scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5831\u916c\u5951\u7d04\u306b\u304a\u3051\u308b\u975e\u8ca1\u52d9\u6307\u6a19\u306e\u5f79\u5272<\/div>\n<div align=\"right\">\u5449\u3000\u91cd\u548c<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" style=\"height: 34px;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/19\/1\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr style=\"height: 34px;\">\n<th style=\"height: 34px;\" scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5b9f\u4f53\u7684\u88c1\u91cf\u884c\u52d5\u306e\u8981\u56e0\u306b\u95a2\u3059\u308b\u5b9f\u8a3c\u5206\u6790<\/div>\n<div align=\"right\">\u5c71\u53e3\u670b\u6cf0<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" style=\"height: 34px;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/19\/1\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/19\/1\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a02010\u5e74\u3000\u7b2c18\u5dfb\u3000\u7b2c2\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u6587<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30b4\u30fc\u30a4\u30f3\u30b0\u30fb\u30b3\u30f3\u30b5\u30fc\u30f3\u60c5\u5831\u3068\u4f01\u696d\u306e\u518d\u751f\u884c\u52d5<\/div>\n<div align=\"right\">\u7a32\u8449\u559c\u5b50<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/18\/2\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u88c1\u91cf\u7684\u6295\u8cc7\u306e\u4f01\u696d\u7af6\u4e89\u512a\u4f4d\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/div>\n<div align=\"right\">\u5e02\u5ddd\u670b\u6cbb\uff0c\u8702\u8c37\u8c4a\u5f66<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/18\/2\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u58c7<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30a4\u30f3\u30bf\u30f3\u30b8\u30d6\u30eb\u30ba\u3068\u30ec\u30d4\u30e5\u30c6\u30fc\u30b7\u30e7\u30f3\u30fb\u30de\u30cd\u30b8\u30e1\u30f3\u30c8<\/div>\n<div align=\"right\">\u6afb\u4e95\u901a\u6674<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/18\/2\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>CSR\u6d3b\u52d5\u306e\u7d4c\u6e08\u6027\u8a55\u4fa1<\/div>\n<div>\u2015\u30de\u30c6\u30ea\u30a2\u30eb\u30d5\u30ed\u30fc\u30b3\u30b9\u30c8\u4f1a\u8a08\u9769\u65b0\u306e\u53ef\u80fd\u6027\u2015<\/div>\n<div align=\"right\">\u4f0a\u85e4\u5609\u535a<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/18\/2\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30fb\u30ec\u30d4\u30e5\u30c6\u30fc\u30b7\u30e7\u30f3\u306e\u6e2c\u5b9a\u3068\u30de\u30cd\u30b8\u30e1\u30f3\u30c8<\/div>\n<div align=\"right\">\u5ca9\u7530\u5f18\u5c1a<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/18\/2\/05.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30d6\u30e9\u30f3\u30c9\u30fb\u30de\u30cd\u30b8\u30e1\u30f3\u30c8<\/div>\n<div>\u2015\u30ec\u30d4\u30e5\u30c6\u30fc\u30b7\u30e7\u30f3\u30fb\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u3068\u306e\u95a2\u4fc2\u306b\u304a\u3044\u3066\u2015<\/div>\n<div align=\"right\">\u99ac\u6e21\u4e00\u6d69<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/18\/2\/06.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/18\/2\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a02009\u5e74\u3000\u7b2c18\u5dfb\u3000\u7b2c1\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u6587<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30b3\u30b9\u30c8\u5909\u52d5\u3092\u901a\u3058\u3066\u5229\u76ca\u5909\u52d5\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u8981\u56e0\u3068\u3057\u3066\u306e\u58f2\u4e0a\u9ad8\u4e88\u6e2c\u306e\u91cd\u8981\u6027\u306b\u95a2\u3059\u308b\u5b9f\u8a3c\u7814\u7a76<\/div>\n<div>\u2015\u30b3\u30b9\u30c8\u306e\u4e0b\u65b9\u786c\u76f4\u6027\u304c\u3082\u305f\u3089\u3059\u5229\u76ca\u3078\u306e\u5f71\u97ff\u2015<\/div>\n<div align=\"right\">\u5b89\u9178\u5efa\u4e8c<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/18\/1\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u4f1a\u8a08\u5229\u76ca\u3068\u8ab2\u7a0e\u6240\u5f97\u306e\u60c5\u5831\u5185\u5bb9\u306e\u5909\u5316<\/div>\n<div align=\"right\">\u5927\u6cbc\u5b8f\uff0c\u9234\u6728\u5065\u55e3\uff0c\u5c71\u4e0b\u88d5\u4f01<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/18\/1\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5185\u90e8\u8cc7\u672c\u5e02\u5834\u306e\u52b9\u7387\u6027\u304b\u3089\u898b\u305fM&amp;A\u306e\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9<\/div>\n<div align=\"right\">\u5c71\u7530\u65b9\u654f\uff0c\u8702\u8c37\u8c4a\u5f66<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/18\/1\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u88fd\u54c1\u539f\u4fa1\u8a08\u7b97\u306e\u8a2d\u8a08\u539f\u7406<\/div>\n<div>\uff1a\u63a2\u7d22\u7684\u7814\u7a76<\/div>\n<div align=\"right\">\u65b0\u4e95\u5eb7\u5e73\uff0c\u52a0\u767b\u3000\u8c4a\uff0c\u5742\u53e3\u9806\u4e5f\uff0c\u7530\u4e2d\u653f\u65ed<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/18\/1\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u7ba1\u7406\u4f1a\u8a08\u306e\u5909\u5316\u3068\u9032\u5316\u7684\u30a2\u30d7\u30ed\u30fc\u30c1<\/div>\n<div>\u2015\u682a\u5f0f\u4f1a\u793e\u6751\u7530\u88fd\u4f5c\u6240\u306b\u304a\u3051\u308b\u7ba1\u7406\u4f1a\u8a08\u6280\u6cd5\u306e\u9032\u5316\u2015<\/div>\n<div align=\"right\">\u6d45\u7530\u62d3\u53f2<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/18\/1\/05.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/18\/1\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a02009\u5e74\u3000\u7b2c17\u5dfb\u3000\u7b2c2\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u6587<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u682a\u5f0f\u6240\u6709\u69cb\u9020\u3068\u5229\u76ca\u30de\u30cd\u30b8\u30e1\u30f3\u30c8<\/div>\n<div align=\"right\">\u5c71\u672c\u9054\u53f8<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/17\/2\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u58c7<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30a4\u30f3\u30bf\u30f3\u30b8\u30d6\u30eb\u30ba(intangibles)\u3068\u7ba1\u7406\u4f1a\u8a08<\/div>\n<div align=\"right\">\u539f\u7530\u3000\u6607<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/17\/2\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u4f01\u696d\u4fa1\u5024\u304c\u610f\u5473\u3059\u308b\u3082\u306e<\/div>\n<div align=\"right\">\u9752\u6728\u8302\u7537<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/17\/2\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5e02\u5834\u306e\u975e\u52b9\u7387\u6027\u3068TOB\u6226\u7565<\/div>\n<div>\u2015\u65e5\u672c\u306b\u304a\u3051\u308b\u7406\u8ad6\u3068\u30b1\u30fc\u30b9\u2015<\/div>\n<div align=\"right\">\u5c71\u672c\u9054\u53f8<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/17\/2\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u7121\u5f62\u8cc7\u7523\u306b\u95a2\u3059\u308b\u7c73\u56fd\u306e\u8996\u70b9\u3068\u65e5\u672c\u3067\u306e\u5fdc\u7528\u53ef\u80fd\u6027<\/div>\n<div align=\"right\">\u53e4\u8cc0\u5065\u592a\u90ce<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/17\/2\/05.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/17\/2\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a02008\u5e74\u3000\u7b2c17\u5dfb\u3000\u7b2c1\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u6587<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u65e5\u672c\u4f01\u696d\u306e\u5b9f\u8cea\u6d3b\u52d5\u306b\u3088\u308b\u5831\u544a\u5229\u76ca\u7ba1\u7406<\/div>\n<div align=\"right\">\u6f58\u3000\u5065\u6c11<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/17\/1\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5b9f\u969b\u6d88\u8cbb\u8cc7\u6e90\u984d\u3068\u6280\u8853\u529b\u8a55\u4fa1\u984d\u306e\u4e00\u81f4\u5ea6\u3068\u653f\u5e9c\u306b\u3088\u308b\u4fa1\u683c\u8a2d\u5b9a<\/div>\n<div>\u2015\u7d4c\u6e08\u5408\u7406\u601d\u8003\u3068\u5c02\u9580\u8077\u8a55\u4fa1\u601d\u8003\u306e\u30d0\u30e9\u30f3\u30b9\u2015<\/div>\n<div align=\"right\">\u8352\u4e95\u3000\u8015<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/17\/1\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5206\u6a29\u578b\u7d44\u7e54\u306b\u304a\u3051\u308b\u696d\u7e3e\u8a55\u4fa1\u30b7\u30b9\u30c6\u30e0\u306b\u95a2\u3059\u308b\u5b9f\u8a3c\u7814\u7a76<\/div>\n<div align=\"right\">\u4e39\u751f\u8c37\u664b<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/17\/1\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u9867\u5ba2\u5225\u53ce\u76ca\u6027\u6e2c\u5b9a\u30e2\u30c7\u30eb<\/div>\n<div>\u2015\u6d3b\u52d5\u57fa\u6e96\u539f\u4fa1\u8a08\u7b97\u30a2\u30d7\u30ed\u30fc\u30c1\u2015<\/div>\n<div align=\"right\">\u5c0f\u6cc9\u53cb\u9999<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/17\/1\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/17\/1\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a02008\u5e74\u3000\u7b2c16\u5dfb\u3000\u7b2c2\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u6587<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u7ba1\u7406\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u5c0e\u5165\u304c\u3082\u305f\u3089\u3059\u7d44\u7e54\u5909\u9769\u30d7\u30ed\u30bb\u30b9\u306e\u7814\u7a76<\/div>\n<div>\u2015(\u682a\uff09\u98ef\u7530\u306b\u304a\u3051\u308bABC\u5c0e\u5165\u306e\u8cea\u7684\u7814\u7a76\u2015<\/div>\n<div align=\"right\">\u677e\u5c3e\u8cb4\u5df3\uff0c\u5927\u6d66\u5553\u8f14\uff0c\u65b0\u4e95\u5eb7\u5e73<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/16\/2\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u65e5\u672c\u4f01\u696d\u306e\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30fb\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u306b\u304a\u3051\u308b\u5fc3\u7406\u7684\u5951\u7d04\u306e\u5f79\u5272<\/div>\n<div>\u2015\u7d4c\u9a13\u7684\u7814\u7a76\u2015<\/div>\n<div align=\"right\">\u5c3e\u5d0e\u662d\u96c4\uff0c\u658e\u3000\u5bff\u660e<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/16\/2\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u58c7<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u591a\u69d8\u6027\u3092\u6d3b\u304b\u3059\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30b9\u30bf\u30a4\u30eb<\/div>\n<div>\u2015\u7b2c\u4e00\u4e09\u5171\u306e\u7d4c\u55b6\u7d71\u5408\u3092\u4e8b\u4f8b\u3068\u3057\u3066\u2015<\/div>\n<div align=\"right\">\u5c3e\u5d0e\u662d\u96c4\uff0c\u658e\u3000\u5bff\u660e<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/16\/2\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u8cb7\u53ce\u5bfe\u4fa1\u306e\u652f\u6255\u624b\u6bb5\u3068\u5229\u76ca\u8abf\u6574<\/div>\n<div align=\"right\">\u9ad8\u6a4b\u90a6\u4e38<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/16\/2\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u8cb7\u53ce\u9632\u885b\u7b56\u3068\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9<\/div>\n<div>\u2015M&amp;A\u306e\u3082\u3046\u3072\u3068\u3064\u306e\u5f79\u5272\u2015<\/div>\n<div align=\"right\">\u8702\u8c37\u8c4a\u5f66\uff0c\u5c71\u672c\u3000\u4fee<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/16\/2\/05.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/16\/2\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a02008\u5e74\u3000\u7b2c16\u5dfb\u3000\u7b2c1\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u6587<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u308f\u304c\u56fd\u7ba1\u7406\u4f1a\u8a08\u7814\u7a76\u306b\u304a\u3051\u308b\u30b5\u30fc\u30d9\u30a4\u7814\u7a76\u306e\u7279\u5fb4\u3068\u8af8\u554f\u984c<\/div>\n<div align=\"right\">\u52a0\u767b\u3000\u8c4a\uff0c\u5927\u6d66\u5553\u8f14\uff0c\u65b0\u4e95\u5eb7\u5e73<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/16\/1\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u7d4c\u6e08\u7684\u5229\u76ca\u306e\u7d4c\u55b6\u7ba1\u7406\u4e0a\u306e\u6709\u7528\u6027<\/div>\n<div>\u2015\u4fa1\u5024\u5275\u9020\u984d\u306e\u6e2c\u5b9a\u3092\u3081\u3050\u308b\u8003\u5bdf\u2015<\/div>\n<div align=\"right\">\u5b89\u9178\u5efa\u4e8c<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/16\/1\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>Do Japanese Firms Manage Earnings in Response to Tax Rate Reductions in the Late l990s?<\/div>\n<div align=\"right\">Hiroki Yamashita\uff0cKazuhisa Otogawa<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/16\/1\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u73fe\u884c\u8a3a\u7642\u5831\u916c\u5236\u5ea6\u306b\u304a\u3051\u308b\u691c\u67fb\u7a2e\u985e\u533a\u5206\u306e\u59a5\u5f53\u6027\u306e\u691c\u8a3c<\/div>\n<div>\u2015\u691c\u67fb\u30b5\u30fc\u30d3\u30b9\u5358\u4f4d\u306e\u540c\u8cea\u6027\u78ba\u4fdd\u306e\u5fc5\u8981\u6027\u2015<\/div>\n<div align=\"right\">\u8352\u4e95\u3000\u8015<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/16\/1\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/16\/1\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\">\u25a02007\u5e74\u3000\u7b2c15\u5dfb\u3000\u7b2c2\u53f7<\/p>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u58c7<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u4eac\u30bb\u30e9\u306e\u5927\u5bb6\u65cf\u4e3b\u7fa9\u7d4c\u55b6\u3068\u7ba1\u7406\u4f1a\u8a08<\/div>\n<div>\u2015\u30a2\u30e1\u30fc\u30d0\u7d4c\u55b6\u3068\u6642\u9593\u5f53\u305f\u308a\u63a1\u7b97\u2015<\/div>\n<div align=\"right\">\u4e0a\u7dcf\u5eb7\u884c<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/15\/2\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u65e5\u672c\u578b\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\uff08\u7d14\u7c8b\u6301\u682a\u4f1a\u793e\u5236\uff09\u3078\u306e\u7ba1\u7406\u4f1a\u8a08\u306e\u8ca2\u732e\u53ef\u80fd<\/div>\n<div>\u2015\u308f\u304c\u56fd\u7ba1\u7406\u4f1a\u8a08\u7814\u7a76\u306e\u7814\u7a76\u65b9\u5411\u2015<\/div>\n<div align=\"right\">\u6dfa\u7530\u5b5d\u5e78<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/15\/2\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u6587<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u6e1b\u640d\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u306b\u304a\u3051\u308b\u5229\u76ca\u30de\u30cd\u30b8\u30e1\u30f3\u30c8<\/div>\n<div>\u2015\u65e9\u671f\u9069\u7528\u4f01\u696d\u3092\u7528\u3044\u305f\u5b9f\u8a3c\u5206\u6790\u2015<\/div>\n<div align=\"right\">\u698e\u672c\u6b63\u535a<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/15\/2\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u52d5\u6a5f\u4ed8\u3051\u306b\u304a\u3051\u308b\u81ea\u5df1\u7533\u544a\u306e\u610f\u7fa9<\/div>\n<div align=\"right\">\u9234\u6728\u5b5d\u5247<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/15\/2\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>M&amp;A\u3068\u63d0\u643a\u304c\u8ca1\u52d9\u696d\u7e3e\u306b\u53ca\u307d\u3059\u5f71\u97ff<\/div>\n<div>\u2015\u30b3\u30b9\u30c8\u4f4e\u6e1b\u306e\u8996\u70b9\u3092\u4ea4\u3048\u305f\u4f01\u696d\u9593\u95a2\u4fc2\u306e\u52b9\u679c\u6e2c\u5b9a\u2015<\/div>\n<div align=\"right\">\u9234\u6728\u6d69\u4e09\uff0c\u5c0f\u5009\u3000\u6607<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/15\/2\/05.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u533b\u7642\u6a5f\u95a2\u306e\u8d64\u5b57\u7d4c\u55b6\u3068\u305d\u306e\u610f\u5473<\/div>\n<div>\u2015\u72ec\u7acb\u884c\u653f\u6cd5\u4eba\u56fd\u7acb\u75c5\u9662\u6a5f\u69cb\u306e\u5206\u6790\u3092\u901a\u3057\u3066\u2015<\/div>\n<div align=\"right\">\u8863\u7b20\u967d\u5b50<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/15\/2\/06.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u6211\u304c\u56fd\u5927\u898f\u6a21\u75c5\u9662\u306e\u696d\u7e3e\u8a55\u4fa1\u30b7\u30b9\u30c6\u30e0\u3068\u81ea\u5f8b\u6027\u306b\u95a2\u3059\u308b\u5b9f\u8a3c\u5206\u6790<\/div>\n<div align=\"right\">\u5c71\u672c\u5b9c\u660e<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/15\/2\/07.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/15\/2\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a02006\u5e74\u3000\u7b2c15\u5dfb\u3000\u7b2c1\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u6587<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u539f\u4fa1\u4f01\u753b\u6d3b\u52d5\u3092\u652f\u63f4\u3059\u308b\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u306b\u95a2\u3059\u308b\u7814\u7a76<\/div>\n<div align=\"right\">\u6734\u3000\u5143\u7199<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/15\/1\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5229\u76ca\u306e\u8cea\u3068\u767a\u751f\u9805\u76ee\u30a2\u30ce\u30de\u30ea\u30fc<\/div>\n<div align=\"right\">\u6d77\u8001\u539f\u5d07<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/15\/1\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u500b\u4eba\u60c5\u5831\u6f0f\u6d29\u4e8b\u4ef6\u306b\u5bfe\u3059\u308b\u682a\u5f0f\u5e02\u5834\u306e\u53cd\u5fdc<\/div>\n<div align=\"right\">\u6cb3\u8def\u6b66\u5fd7<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/15\/1\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u9000\u8077\u7d66\u4ed8\u4f1a\u8a08\u306b\u304a\u3051\u308b\u5272\u5f15\u7387\u306e\u4f1a\u8a08\u65b9\u91dd\u9078\u629e\u884c\u52d5<\/div>\n<div>\u2015\u88c1\u91cf\u7684\u9078\u629e\u884c\u52d5\uff0c\u6a2a\u4e26\u3073\u9078\u629e\u884c\u52d5\u304a\u3088\u3073\u6c34\u6e96\u9069\u6b63\u5316\u9078\u629e\u884c\u2015<\/div>\n<div align=\"right\">\u91ce\u5742\u548c\u592b<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/15\/1\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/15\/1\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a02006\u5e74\u3000\u7b2c14\u5dfb\u3000\u7b2c2\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px; width: 100%; height: 272px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr style=\"height: 19px;\">\n<th style=\"height: 19px;\" colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u6587<\/th>\n<\/tr>\n<tr style=\"height: 34px;\">\n<th style=\"height: 34px;\" scope=\"row\" align=\"left\" width=\"275\">\n<div>\u8ca1\u52d9\u5185\u5bb9\u306e\u6539\u5584\u304c\u8a2d\u5099\u6295\u8cc7\u884c\u52d5\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/div>\n<div align=\"right\">\u9ad8\u898b\u8302\u96c4<\/div>\n<\/th>\n<td style=\"height: 34px;\" align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/14\/2\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr style=\"height: 34px;\">\n<th style=\"height: 34px;\" scope=\"row\" align=\"left\" width=\"275\">\n<div>\u8ca9\u58f2\u8cbb\u304a\u3088\u3073\u4e00\u822c\u7ba1\u7406\u8cbb\u306e\u30b3\u30b9\u30c8\u30fb\u30d3\u30d8\u30a4\u30d3\u30a2<\/div>\n<div align=\"right\">\u5e73\u4e95\u88d5\u4e45\uff0c\u690e\u8449\u3000\u6df3<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" style=\"height: 34px;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/14\/2\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr style=\"height: 19px;\">\n<th style=\"height: 19px;\" colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u58c7<\/th>\n<\/tr>\n<tr style=\"height: 49px;\">\n<th style=\"height: 49px;\" scope=\"row\" align=\"left\" width=\"275\">\n<div>\u6226\u7565\u5b9f\u884c\u306e\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30fb\u30b7\u30b9\u30c6\u30e0\u3068\u3057\u3066\u306e\u7ba1\u7406\u4f1a\u8a08\u306e\u518d\u691c\u8a0e<\/div>\n<div>\u2015\u7d4c\u55b6\u6226\u7565\u8ad6\u306e\u591a\u69d8\u5316\u306b\u3068\u3082\u306a\u3046\u7ba1\u7406\u4f1a\u8a08\u7814\u7a76\u306e\u6df1\u5316\u3068\u62e1\u5f35\u2015<\/div>\n<div align=\"right\">\u4f0a\u85e4\u514b\u5bb9<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" style=\"height: 49px;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/14\/2\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr style=\"height: 49px;\">\n<th style=\"height: 49px;\" scope=\"row\" align=\"left\" width=\"275\">\n<div>\u6226\u7565\u7ba1\u7406\u3068\u30a8\u30f3\u30bf\u30fc\u30d7\u30e9\u30a4\u30ba\u30fb\u30ea\u30b9\u30af\u7ba1\u7406\u306e\u7d71\u5408\u30a2\u30d7\u30ed\u30fc\u30c1<\/div>\n<div>\u2015BSC\u3068COSOERM\u306e\u7d71\u5408\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u691c\u8a0e\u2015<\/div>\n<div align=\"right\">\u5357\u96f2\u5cb3\u5f66<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" style=\"height: 49px;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/14\/2\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr style=\"height: 34px;\">\n<th style=\"height: 34px;\" scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30b7\u30e3\u30fc\u30d7\u30b0\u30eb\u30fc\u30d7\u306e\u6226\u7565\u5b9f\u884c\u3068\u6226\u7565\u76ee\u6a19\u306e\u30ab\u30b9\u30b1\u30fc\u30c9<\/div>\n<div align=\"right\">\u6797\u3000\u660c\u82b3<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" style=\"height: 34px;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/14\/2\/05.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr style=\"height: 34px;\">\n<th style=\"height: 34px;\" scope=\"row\" align=\"left\" width=\"275\">\n<div>\u6226\u7565\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30b7\u30b9\u30c6\u30e0\u3068\u3057\u3066\u306e\u30d0\u30e9\u30f3\u30b9\u30c8\u30fb\u30b9\u30b3\u30a2\u30ab\u30fc\u30c9\u306e\u73fe\u72b6\u3068\u5c55\u671b<\/div>\n<div align=\"right\">\u4f0a\u85e4\u5609\u535a<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" style=\"height: 34px;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/14\/2\/06.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/14\/2\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a0Supplement1(2006)<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">Invited Article<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>Accounting Based Valuation Formulae<\/div>\n<div align=\"right\">James A. Ohlson<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/s01\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">Articles<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>A New Evaluation Method of Interaction Effects Using Compound Added Functions<br \/>and the Analysis on its Relationship to the Attributes of Potential Customers<\/div>\n<div align=\"right\">Masao Okuhara, Masayasu Tanaka and Hirao Hirose<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/s01\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>Integrated Management Control System for Small and Medium Sized Enterprises<\/div>\n<div align=\"right\">Toyohiko Hachiya and Pablo Gonzalo Ramirez<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/s01\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>Effects of Advertising and R&amp;D on the Intangible Assets for the Japanese<br \/>Manufacturing Firms<\/div>\n<div>:A Panel Data Analysis<\/div>\n<div align=\"right\">Isamu Ogata and Yoshihiko Tsukuda<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/s01\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>Shareholder Activism with Weak Corporate Governance<\/div>\n<div>:Social Pressure, Private<br \/>Cost and Organized Crime<\/div>\n<div align=\"right\">Gilles Hilary and Tomoki Oshika<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/s01\/05.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>Operating Performance of Japanese Firms with Large Cash Holdings during the<br \/>Bubble Economy<\/div>\n<div align=\"right\">Chien-min Kevin Pan<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/s01\/06.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\/Batch Download<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/s01\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a02005\u5e74\u3000\u7b2c14\u5dfb\u3000\u7b2c1\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u58c7<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5de5\u7a0b\u306b\u308f\u305f\u3063\u3066\u6e1b\u640d\u304c\u751f\u3058\u308b\u30b1\u30fc\u30b9\u306e\u7dcf\u5408\u539f\u4fa1\u8a08\u7b97\u30e2\u30c7\u30eb<\/div>\n<div align=\"right\">\u5c0f\u6cc9\u53cb\u9999<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/14\/1\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>Value-Based Management\u306e\u89b3\u70b9\u304b\u3089\u306e\u696d\u7e3e\u6307\u6a19\u306e\u8003\u5bdf<\/div>\n<div>\u5b9f\u8a3c\u7814\u7a76\u306e\u30ec\u30d3\u30e5\u2015<\/div>\n<div align=\"right\">\u5b89\u9178\u5efa\u4e8c<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/14\/1\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u65e5\u672c\u306e\u88fd\u9020\u696d\u4f01\u696d\u306e\u5e83\u544a\u5ba3\u4f1d\u6295\u8cc7\u3068\u7814\u7a76\u958b\u767a\u6295\u8cc7\u304c\u7121\u5f62\u8cc7\u7523\u5f62\u6210\u306b\u4e0e\u3048\u308b\u52b9\u679c\u306e\u6642\u7cfb\u5217\u5206\u6790<\/div>\n<div align=\"right\">\u7dd2\u65b9\u3000\u52c7<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/14\/1\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u4e8b\u4f8b\u7814\u7a76<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u74b0\u5883\u914d\u616e\u578b\u88fd\u54c1\u958b\u767a\u3092\u4fc3\u9032\u3055\u305b\u308b\u6226\u7565\u7684\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30fb\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u306b\u95a2\u3059\u308b\u7814\u7a76<\/div>\n<div align=\"right\">\u4e95\u5c3e\u91cc\u9999\uff0c\u6dfa\u7530\u5b5d\u5e78<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/14\/1\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/14\/1\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a02004\u5e74\u3000\u7b2c13\u5dfb\u3000\u7b2c1\u30fb2\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u6587<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>Estimating the maintenance and repair cost in\u3000Life Cycle Cost calculation<\/div>\n<div>\u2015A case of automobile ownership in the U.S.\u2015<\/div>\n<div align=\"right\">Vitoon Puripunyavanich<br \/>\uff0cSatoshi Myojo\uff0cYuichiro Kanazawa<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/13\/1_2\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u682a\u4fa1\u3092\u57fa\u790e\u3068\u3057\u305f\u30d6\u30e9\u30f3\u30c9\u4fa1\u5024\u8a55\u4fa1\u30e2\u30c7\u30eb\u306e\u5b9f\u8a3c\u7814\u7a76<\/div>\n<div align=\"right\">\u7dd2\u65b9\u3000\u52c7<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/13\/1_2\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u65b0\u898f\u516c\u958b\u682a\u5f0f\u306e\u682a\u4fa1\u3068\u4f01\u696d\u4fa1\u5024<\/div>\n<div>\u2015IPO\u30d0\u30d6\u30eb\u3068\u521d\u5024\u306e\u59a5\u5f53\u6027\u2015<\/div>\n<div align=\"right\">\u5927\u9e7f\u667a\u57fa<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/13\/1_2\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u58c7<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u65e5\u672c\u4f01\u696d\u306e\u696d\u7e3e\u8a55\u4fa1\u30b7\u30b9\u30c6\u30e0\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u30b3\u30f3\u30c6\u30af\u30b9\u30c8\u306b\u3064\u3044\u3066\u306e\u4e00\u8003\u5bdf<\/div>\n<div align=\"right\">\u6a2a\u7530\u7d75\u7406<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/13\/1_2\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u65e5\u672c\u4f01\u696d\u306b\u304a\u3051\u308b\u696d\u7e3e\u8a55\u4fa1\u3068\u5831\u916c\u5236\u5ea6<\/div>\n<div>\u2015\u6210\u679c\u4e3b\u7fa9\u306e\u691c\u8a3c\u2015<\/div>\n<div align=\"right\">\u661f\u91ce\u512a\u592a<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/13\/1_2\/05.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u65e5\u672c\u4f01\u696d\u306b\u304a\u3051\u308b\u4e3b\u89b3\u7684\u696d\u7e3e\u8a55\u4fa1\u306e\u5f79\u5272\u3068\u7279\u8cea<\/div>\n<div align=\"right\">\u68b6\u539f\u6b66\u4e45<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/13\/1_2\/06.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u7279\u5225\u8b1b\u6f14\u9332<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u4e2d\u56fd\u8a3c\u5238\u5e02\u5834\u306e\u767a\u5c55\u304a\u3088\u3073\u4f1a\u8a08\u5236\u5ea6\u306e\u6539\u9769<\/div>\n<div align=\"right\">\u9673\u3000\u4fe1\u5143<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/13\/1_2\/07.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/13\/1_2\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a02003\u5e74\u3000\u7b2c12\u5dfb\u3000\u7b2c1\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u58c7<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u6226\u7565\u7684\u7ba1\u7406\u4f1a\u8a08\u8ad6<\/div>\n<div>\u4f1d\u7d71\u7684\u7ba1\u7406\u4f1a\u8a08\u8ad6\u3068\u306e\u5bfe\u6bd4<\/div>\n<div align=\"right\">\u5ee3\u672c\u654f\u90ce<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/12\/1\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u6226\u7565\u7d4c\u55b6\u3068\u7ba1\u7406\u4f1a\u8a08<\/div>\n<div>\u2015\u30d5\u30a3\u30fc\u30c9\u30d5\u30a9\u30ef\u30fc\u30c9\u30fb\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u306e\u8996\u70b9\u304b\u3089\u2015<\/div>\n<div align=\"right\">\u4e38\u7530\u8d77\u5927<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/12\/1\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u7ba1\u7406\u4f1a\u8a08\u306b\u3088\u308b\u7af6\u4e89\u512a\u4f4d\u6027\u306e\u7372\u5f97\u3068\u7dad\u6301<\/div>\n<div align=\"right\">\u52a0\u767b\u8c4a<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/12\/1\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u4f01\u696d\u4fa1\u5024\u30e2\u30c7\u30eb\u3068\u76ee\u6a19\u30fb\u65bd\u7b56\u5c55\u958b<\/div>\n<div>\u2015\u7279\u306b\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u9593\u306e\u5229\u5bb3\u8abf\u6574\u3092\u91cd\u8996\u3057\u305f\u9069\u7528\u306b\u3064\u3044\u3066\u2015<\/div>\n<div align=\"right\">\u6d5c\u7530\u548c\u6a39<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/12\/1\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u6587<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>ABC\u306e\u57fa\u790e\u7684\u69cb\u9020\u3068\u610f\u601d\u6c7a\u5b9a<\/div>\n<div align=\"right\">\u7247\u5ca1\u6d0b\u4eba<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/12\/1\/05.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/12\/1\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a02003\u5e74\u3000\u7b2c11\u5dfb\u3000\u7b2c2\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u58c7<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u77e5\u7684\u8cc7\u7523\u3068\u4f01\u696d\u306e\u5185\u90e8\u6539<\/div>\n<div align=\"right\">\u5ca1\u7530\u4f9d\u91cc<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/11\/2\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30d6\u30e9\u30f3\u30c9\u4fa1\u5024\u306b\u57fa\u3065\u304f\u5e83\u544a\u8cbb\u4e88\u7b97\u306e\u8a2d<\/div>\n<div align=\"right\">\u733f\u5c71\u7fa9\u5e83<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/11\/2\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>M&amp;A (\u4f01\u696d\u8cb7\u53ce\u30fb\u5408\u4f75\uff09\u3068\u4f01\u696d\u4fa1<\/div>\n<div>\u2015\u4f01\u696d\u3068\u30a4\u30f3\u30bf\u30f3\u30b8\u30d6\u30eb\u30ba\u4fa1\u5024\u306e\u8a55\u4fa1\u2015<\/div>\n<div align=\"right\">\u4f50\u5c71\u5c55\u751f<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/11\/2\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u7814\u7a76\u958b\u767a\u6295\u8cc7\u3068\u4f01\u696d\u4fa1\u5024<\/div>\n<div>\u2015\u30b3\u30b9\u30c8\u30fb\u30d9\u30cd\u30d5\u30a3\u30c3\u30c8\u5206\u6790\u306e\u8996\u70b9\u304b\u3089\u2015<\/div>\n<div align=\"right\">\u897f\u6751\u512a\u5b50<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/11\/2\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u6587<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30fb\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u8ad6\u306e\u5909\u5316\u3068\u6226\u7565\u7ba1\u7406\u4f1a\u8a08\u8ad6<\/div>\n<div align=\"right\">\u5800\u4e95\u609f\u5fd7<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/11\/2\/05.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/11\/2\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a02003\u5e74\u3000\u7b2c11\u5dfb\u3000\u7b2c1\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u6587<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u96c6\u56e3\u6210\u719f\u5ea6\u3068\u7d44\u7e54\u80fd\u529b\u304c\u539f\u4fa1\u4f01\u753b\u6210\u679c\u306b\u53ca\u307c\u3059\u5f71\u97ff\u306b\u3064\u3044\u3066\u306e\u5b9f\u8a3c\u7814\u7a76<\/div>\n<div align=\"right\">\u9678\u3000\u6839\u5b5d<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/11\/1\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u6295\u8cc7\u610f\u601d\u6c7a\u5b9a\u306b\u304a\u3051\u308b\u30ea\u30b9\u30af\u628a\u63e1\u3068\u6e2c\u5b9a\u65b9\u6cd5<\/div>\n<div align=\"right\">\u9ad8\u898b\u8302\u96c4<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/11\/1\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>Voluntary Disclosure with or without an Antifraud Rule<\/div>\n<div>\uff1aAn Experimental Study<\/div>\n<div align=\"right\">Masayuki Ueeda\uff0cHiroji Takao<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/11\/1\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u7d4c\u55b6\u8005\u306e\u8fd1\u8996\u773c\u7684\u6295\u8cc7\u884c\u52d5\u3068\u4f01\u696d\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u69cb\u9020<\/div>\n<div>\u2015\u7814\u7a76\u958b\u767a\u6295\u8cc7\u6c34\u6e96\u306e\u6c7a\u5b9a\u3092\u3081\u3050\u3063\u3066\u2015<\/div>\n<div align=\"right\">\u6728\u6751\u53f2\u5f66<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/11\/1\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u8cbb\u7528\u524a\u6e1b\u6295\u8cc7\u3068\u6307\u4ee4\u632f\u66ff\u4fa1\u683c<\/div>\n<div align=\"right\">\u690e\u8449\u3000\u6df3<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/11\/1\/05.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/11\/1\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a02002\u5e74\u3000\u7b2c10\u5dfb\u3000\u7b2c2\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u58c7<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>Tying Valuation to Performance with Financial Analysis<\/div>\n<div align=\"right\">Stephan H.Penman<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/10\/2\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u6587<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30bf\u30a4\u30e0\u30b3\u30b9\u30c8\u6982\u5ff5\u306e\u5b9a\u7fa9\u3068\u6e2c\u5b9a<\/div>\n<div align=\"right\">\u6c34\u5cf6\u591a\u7f8e\u4e5f<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/10\/2\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30ec\u30d0\u30ec\u30c3\u30b8\u30c9\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u6e2c\u5b9a\u306e\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af<\/div>\n<div align=\"right\">\u5c71\u5ddd\u6075\u4e00<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/10\/2\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u6295\u8cc7\u6848\u8a55\u4fa1\u306e\u305f\u3081\u306e\u5b9f\u52b9\u7a0e\u7387\u3068\u5916\u56fd\u7a0e\u984d\u63a7\u9664<\/div>\n<div align=\"right\">\u5c71\u4e0b\u88d5\u4f01<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/10\/2\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/10\/2\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a02001\u5e74\u3000\u7b2c10\u5dfb\u3000\u7b2c1\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u58c7<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5e02\u5834\u74b0\u5883\u5bfe\u5fdc\u578b\u4f1a\u8a08\u30e2\u30c6\u30eb\u306e\u5f62\u6210<\/div>\n<div align=\"right\">\u53e4\u7530\u3000\u5bdb<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/10\/1\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u6587<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>A Study on Customer-Oriented Strategic Pricing\u3000By Utilizing Compound Effect of Functions<\/div>\n<div align=\"right\">Masaaki Harada<br \/>\uff0cMasayasu Tanaka<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/10\/1\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u88fd\u9020\u9593\u63a5\u8cbb\u7814\u7a76\u306e\u52d5\u5411<\/div>\n<div align=\"right\">\u7247\u5ca1\u6d0b\u4eba<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/10\/1\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u539f\u4fa1\u4f01\u753b\u6d3b\u52d5\u3092\u652f\u63f4\u3059\u308b\u7d44\u7e54\u80fd\u529b<\/div>\n<div>\u2015\u8cea\u554f\u7968\u8abf\u67fb\u306b\u3088\u308b\u57fa\u790e\u5206\u6790\u2015<\/div>\n<div align=\"right\">\u5409\u5ddd\u6804\u4ecb<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/10\/1\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u8ca1\u52d9\u7ba1\u7406\u306e\u96c6\u4e2d\u5316\u3068\u8cac\u4efb\u4f1a\u8a08<\/div>\n<div>\u2015\u65e5\u672c\u306e\u591a\u56fd\u7c4d\u4f01\u696d\u306b\u5bfe\u3059\u308b\u30a2\u30f3\u30b1\u30fc\u30c8\u8abf\u67fb\u3092\u4e2d\u5fc3\u3068\u3057\u3066\u2015<\/div>\n<div align=\"right\">\u5858\u3000\u8aa0\uff0c\u6d45\u7530\u5b5d\u5e78<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/10\/1\/05.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u7dcf\u5408\u5831\u544a<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>Properties of Research and Development Costing under GAAP and\u3000International Accounting Standards<\/div>\n<div align=\"right\">Naoyuki Kaneda<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/10\/1\/06.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/10\/1\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a02001\u5e74\u3000\u7b2c9\u5dfb\u3000\u7b2c2\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u6587<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u4e8b\u696d\u90e8\u9577\u306e\u5229\u76ca\u696d\u7e3e\u8a55\u4fa1\u6307\u6a19\u3068\u4f01\u696d\u306e\u8cc7\u672c\u5229\u7528\u52b9\u7387\u3068\u306e\u95a2\u4fc2<\/div>\n<div align=\"right\">\u661f\u3000\u6cd5\u5b50<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/9\/2\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u539f\u4fa1\u4f01\u753b\u3068\u54c1\u8cea\u5c55\u958b\u306e\u7406\u8ad6<\/div>\n<div align=\"right\">\u6301\u672c\u5fd7\u884c<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/9\/2\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u9867\u5ba2\u8a55\u4fa1\u306b\u57fa\u3065\u304f\u65b0\u88fd\u54c1\u306e\u9700\u8981\u95a2\u6570\u306e\u63a8\u5b9a\u6cd5<\/div>\n<div align=\"right\">\u539f\u7530\u96c5\u9855\uff0c\u7530\u4e2d\u96c5\u5eb7\uff0c\u5c0f\u6797\u529f\u30cb<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/9\/2\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30bb\u30fc\u30eb\u30fb\u30a2\u30f3\u30c9\u30fb\u30ea\u30fc\u30b9\u30d0\u30c3\u30af\u53d6\u5f15\u306e\u6e2c\u5b9a\u65b9\u6cd5\u306b\u3064\u3044\u3066<\/div>\n<div align=\"right\">\u5c71\u7530\u6075\u4e00<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/9\/2\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u7814\u7a76\u30ce\u30fc\u30c8<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u7d99\u7d9a\u7684\u6539\u5584\u3068\u30ad\u30e3\u30d1\u30b7\u30c6\u30a3\u30fb\u30de\u30cd\u30b8\u30e1\u30f3\u30c8<\/div>\n<div>\u2015Maguire and Heath\u306b\u3088\u308b\u6700\u9069\u306a\u30ad\u30e3\u30d1\u30b7\u30c6\u30a3\u306e\u5229\u7528\u306b\u3064\u3044\u3066\u2015<\/div>\n<div align=\"right\">\u5c71\u5317\u6674\u96c4<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/9\/2\/05.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u7d4c\u55b6\u30d5\u30a9\u30fc\u30e9\u30e0<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30d1\u30ea\u7b2c9\u5927\u5b66\u30d6\u30c3\u30ab\u30f3\u6559\u6388\u3068\u65e5\u4ecf\u7c73\u306e\u7ba1\u7406\u4f1a\u8a08\u3092\u8ad6\u3059\u308b<\/div>\n<div>\u2015\u7ba1\u7406\u4f1a\u8a08\u306e\u56fd\u969b\u6bd4\u8f03\u306e\u4e00\u99d2\u2015<\/div>\n<div align=\"right\">\u9580\u7530\u5b89\u5f18<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/9\/2\/06.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/9\/2\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a02000\u5e74\u3000\u7b2c9\u5dfb\u3000\u7b2c1\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u6587<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30ab\u30c6\u30b4\u30ea\u30fc\u30fb\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u306e\u53ce\u76ca\u6027\u7ba1\u7406<\/div>\n<div>\u2015\u5c0f\u58f2\u5e97\u306b\u304a\u3051\u308b\u9673\u5217\u5728\u5eab\u7ba1\u7406\u3092\u652f\u63f4\u3059\u308b\u53ce\u76ca\u6027\u7ba1\u7406\u30e2\u30c7\u30eb\u306e\u69cb\u7bc9\u2015<\/div>\n<div align=\"right\">\u4e09\u5ddd\u6d0b\u5e78<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/9\/1\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u539f\u4fa1\u4f01\u753b\u6d3b\u52d5\u3092\u652f\u63f4\u3059\u308b\u7ba1\u7406\u5de5\u5b66\u30c4\u30fc\u30eb\u306e\u6709\u52b9\u6027<\/div>\n<div align=\"right\">\u6734\u3000\u5143\u7199\uff0c\u4f0a\u85e4\u548c\u61b2<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/9\/1\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30a2\u30e1\u30ea\u30ab\u8907\u5199\u6a5f\u5de8\u5927\u4f01\u696d\u306b\u304a\u3051\u308b\u54c1\u8cea\u539f\u4fa1\u8a08\u7b97\u306e\u5c55\u958b<\/div>\n<div align=\"right\">\u6d66\u5ddd\u9686\u5e83<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/9\/1\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u52d5\u6a5f\u4ed8\u3051\u306b\u304a\u3051\u308b\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u6280\u8853\u306e\u610f\u7fa9<\/div>\n<div align=\"right\">\u9234\u6728\u5b5d\u5247<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/9\/1\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u8907\u5408\u578b\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u306b\u304a\u3051\u308b\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u30fb\u30b3\u30b9\u30c8\u306e\u7ba1\u7406<\/div>\n<div align=\"right\">\u5b89\u85e4\u6b66\u771f<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/9\/1\/05.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30a2\u30e9\u30a4\u30a2\u30f3\u30b9\u6226\u7565\u304c\u8ca1\u52d9\u696d\u7e3e\u306b\u53ca\u307c\u3059\u52b9\u679c\u306b\u3064\u3044\u3066\u306e\u7814\u7a76<\/div>\n<div>\u2015\u30a2\u30e9\u30a4\u30a2\u30f3\u30b9\u30fb\u30b3\u30b9\u30c8\u4f4e\u6e1b\u30fb\u5e02\u5834\u74b0\u5883\u30fb\u8ca1\u52d9\u72b6\u6cc1\u306e\u76f8\u4e92\u95a2\u4fc2\u2015<\/div>\n<div align=\"right\">\u9234\u6728\u6d69\u4e09<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/9\/1\/06.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u58f2\u4e0a\u9ad8\u5dee\u7570\u3092\u6570\u7406\u7684\u306b\u4e8c\u5206\u3059\u308b\u65b9\u6cd5<\/div>\n<div align=\"right\">\u529b\u77f3\u96c5\u6a39<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/9\/1\/07.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/9\/1\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a02000\u5e74\u3000\u7b2c8\u5dfb\u3000\u7b2c1\u30fb2\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px; width: 100%; height: 457px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr style=\"height: 19px;\">\n<th style=\"height: 19px;\" colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u6587<\/th>\n<\/tr>\n<tr style=\"height: 34px;\">\n<th style=\"height: 34px;\" scope=\"row\" align=\"left\" width=\"275\">\n<div>\u751f\u7523\u6027\u6e2c\u5b9a\u306b\u95a2\u3059\u308b\u4e00\u8003\u5bdf<\/div>\n<div align=\"right\">\u79cb\u5ead\u96c5\u592b<\/div>\n<\/th>\n<td style=\"height: 34px;\" align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/8\/1_2\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr style=\"height: 34px;\">\n<th style=\"height: 34px;\" scope=\"row\" align=\"left\" width=\"275\">\n<div>\u4f01\u696d\u306e\u6295\u8cc7\u884c\u52d5\u3068\u696d\u7e3e\u8a55\u4fa1<\/div>\n<div align=\"right\">\u4f50\u85e4\u7d18\u5149<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" style=\"height: 34px;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/8\/1_2\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr style=\"height: 49px;\">\n<th style=\"height: 49px;\" scope=\"row\" align=\"left\" width=\"275\">\n<div>\u975e\u8ca1\u52d9\u7684\u5c3a\u5ea6\u3068\u8ca1\u52d9\u7684\u5c3a\u5ea6\u306e\u7dcf\u5408<\/div>\n<div>\u2015\u7dcf\u5408\u7684\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u3068\u7ba1\u7406\u4f1a\u8a08\u2015<\/div>\n<div align=\"right\">\u6d5c\u7530\u548c\u6a39<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" style=\"height: 49px;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/8\/1_2\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr style=\"height: 49px;\">\n<th style=\"height: 49px;\" scope=\"row\" align=\"left\" width=\"275\">\n<div>\u696d\u7e3e\u6e2c\u5b9a\u30fb\u8a55\u4fa1\u3068\u5831\u916c\u30b7\u30b9\u30c6\u30e0<\/div>\n<div>\u2015\u65e5\u672c\u4f01\u696d\u306b\u304a\u3051\u308b\u6210\u679c\u4e3b\u7fa9\u3078\u306e\u52d5\u304d\u306b\u3064\u3044\u3066\u306e\u4e00\u8003\u5bdf\u2015<\/div>\n<div align=\"right\">\u6a2a\u5ddd\u7d75\u7406<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" style=\"height: 49px;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/8\/1_2\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr style=\"height: 34px;\">\n<th style=\"height: 34px;\" scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30b0\u30eb\u30fc\u30d7\u7d4c\u55b6\u3068\u7ba1\u7406\u4f1a\u8a08\uff1a\u6b27\u7c73\u4f01\u696d\u306e\u4e8b\u4f8b\u3092\u4e2d\u5fc3\u3068\u3057\u3066<\/div>\n<div align=\"right\">\u633d\u3000\u6587\u5b50<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" style=\"height: 34px;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/8\/1_2\/05.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr style=\"height: 34px;\">\n<th style=\"height: 34px;\" scope=\"row\" align=\"left\" width=\"275\">\n<div>\u97d3\u56fd\u4f01\u696d\u306b\u304a\u3051\u308b\u7269\u6d41\u8cbb\u7ba1\u7406\u306e\u5b9f\u614b<\/div>\n<div align=\"right\">\u5f90\u3000\u8ce2\u73cd<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" style=\"height: 34px;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/8\/1_2\/06.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr style=\"height: 34px;\">\n<th style=\"height: 34px;\" scope=\"row\" align=\"left\" width=\"275\">\n<div>\u308f\u304c\u56fd\u6cd5\u4eba\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u306b\u95a2\u3059\u308b\u5b9f\u8a3c\u7684\u7814\u7a76<\/div>\n<div align=\"right\">\u5c71\u5ddd\u6075\u4e00<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" style=\"height: 34px;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/8\/1_2\/07.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr style=\"height: 34px;\">\n<th style=\"height: 34px;\" scope=\"row\" align=\"left\" width=\"275\">\n<div>\u539f\u4fa1\u4f01\u753b\u306b\u304a\u3051\u308b\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u95a2\u4fc2\u304c\u539f\u4fa1\u4f4e\u6e1b\u306b\u53ca\u307c\u3059\u52b9\u679c\u306b\u95a2\u3059\u308b\u5b9f\u8a3c\u7684\u7814\u7a76<\/div>\n<div align=\"right\">\u674e\u3000\u8d85\u96c4\uff0c\u9580\u7530\u5b89\u5f18<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" style=\"height: 34px;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/8\/1_2\/08.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr style=\"height: 34px;\">\n<th style=\"height: 34px;\" scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u306b\u3088\u308b\u52d5\u6a5f\u4ed8\u3051<\/div>\n<div align=\"right\">\u9234\u6728\u5b5d\u5247<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" style=\"height: 34px;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/8\/1_2\/09.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr style=\"height: 19px;\">\n<th style=\"height: 19px;\" colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u7dcf\u5408\u5831\u544a<\/th>\n<\/tr>\n<tr style=\"height: 49px;\">\n<th style=\"height: 49px;\" scope=\"row\" align=\"left\" width=\"275\">\n<div>\u696d\u7e3e\u6307\u6a19\u3068\u682a\u4fa1<\/div>\n<div>\u2015\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\uff0c EVA, \u304a\u3088\u3073Ohlson\u30e2\u30c7\u30eb\u2015<\/div>\n<div align=\"right\">\u516b\u91cd\u5009\u5b5d<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" style=\"height: 49px;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/8\/1_2\/10.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr style=\"height: 34px;\">\n<th style=\"height: 34px;\" scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u91cd\u8996\u306e\u7d4c\u55b6<\/div>\n<div align=\"right\">\u6c60\u5ddd\u548c\u660e<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" style=\"height: 34px;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/8\/1_2\/11.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/8\/1_2\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div id=\"vn01990\">\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a01999\u5e74\u3000\u7b2c7\u5dfb\u3000\u7b2c1\u30fb2\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u6587<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u516c\u76ca\u4e8b\u696d\u306e\u8ca0\u8377\u5e73\u6e96\u5316\u306b\u3088\u308b\u5229\u76ca\u7ba1\u7406<\/div>\n<div>\u2015\u898f\u5236\u7de9\u548c\u5f8c\u306e\u96fb\u529b\u7523\u696d\u3078\u306e\u975e\u5354\u30ab\u30b2\u30fc\u30e0\u306e\u9069\u7528\u2015<\/div>\n<div align=\"right\">\u6a2b\u5c3e\u3000\u535a\uff0c\u5c0f\u5009\u3000\u6607<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/7\/1_2\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30ec\u30d0\u30ec\u30c3\u30b8\u30c9\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u6e2c\u5b9a\u65b9\u6cd5\u306b\u3064\u3044\u3066<\/div>\n<div>\u2015FASB No.13\u306e4\u65b9\u6cd5\u306b\u95a2\u9023\u3057\u3066\u2015<\/div>\n<div align=\"right\">\u5c71\u5ddd\u6075\u4e00<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journa\/7\/1_2\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u640d\u76ca\u5206\u5c90\u5206\u6790\u306e\u96e2\u6563\u578b\u52d5\u7684\u30e2\u30c7\u30eb\u30d8\u306e\u62e1\u5f35<\/div>\n<div align=\"right\">\u5f8c\u85e4\u6643\u7bc4<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/7\/1_2\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u65e5\u672c\u306b\u304a\u3051\u308b\u4f01\u696d\u9593\u95a2\u4fc2\u306e\u69cb\u7bc9\u306b\u3088\u308b\u30b3\u30b9\u30c8\u4f4e\u6e1b\u6226\u7565<\/div>\n<div align=\"right\">\u9234\u6728\u6d69\u4e09<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/7\/1_2\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u53d6\u5f15\u696d\u8005\u306e\u6700\u9069\u6240\u8981\u91cf\u7ba1\u7406\u3068\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u306e\u5168\u4f53\u6700\u9069\u306b\u95a2\u3059\u308b\u4e00\u8003\u5bdf<\/div>\n<div align=\"right\">\u4e09\u7530\u6d0b\u5e78<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/7\/1_2\/05.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5728\u5eab\u554f\u984c\u3092\u8003\u616e\u3057\u305f\u591a\u91cd\u5358\u4f4d\u671f\u9593\u6700\u9069\u88fd\u54c1\u30df\u30c3\u30af\u30b9\u6c7a\u5b9a\u306b\u3088\u308b\u77ed\u671f\u4e88\u7b97\u8a2d\u5b9a<\/div>\n<div align=\"right\">\u5f8c\u85e4\u6643\u7bc4<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/7\/1_2\/06.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u7dcf\u5408\u5831\u544a<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30b0\u30eb\u30fc\u30d7\u4f01\u696d\u306b\u304a\u3051\u308b\u7d4c\u55b6\u7d44\u7e54\u3068\u7ba1\u7406\u4f1a\u8a08\u60c5\u5831<\/div>\n<div>\u4e00\u4e8b\u696d\u90e8\u5236\u4f01\u696d\u304b\u3089\u30b0\u30eb\u30fc\u30d7\u4f01\u696d\u30d8\u4e00<\/div>\n<div align=\"right\">\u6728\u6751\u5e7e\u4e5f<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/7\/1_2\/07.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/7\/1_2\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a01998\u5e74\u3000\u7b2c6\u5dfb\u3000\u7b2c2\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u6587<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u7ba1\u7406\u4f1a\u8a08\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u306b\u304a\u3051\u308b\u30c7\u30fc\u30bf\u30a6\u30a7\u30a2\u30cf\u30a6\u30b9\u306e\u9069\u7528\u53ef\u80fd\u6027<\/div>\n<div>\u2015\u4e88\u7b97\u7ba1\u7406\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u306e\u554f\u984c\u3068\u53ef\u80fd\u6027\u4e00<\/div>\n<div align=\"right\">\u4f50\u85e4\u5eb7\u7537\uff0c\u68ee\u3000\u6df3<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/6\/2\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>Product Development Using Cost-Performance Curve<\/div>\n<div align=\"right\">Yasuo Kusaka<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/6\/2\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u500b\u5225\u539f\u4fa1\u8a08\u7b97\u3078\u306e\u975e\u5ea6\u5916\u8996\u6cd5\u306e\u9069\u7528<\/div>\n<div align=\"right\">\u7247\u5ca1\u6d0b\u4e00\uff0c\u7247\u5ca1\u6d0b\u4eba<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/6\/2\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5e97\u982d\u516c\u958b\u304c\u4f01\u696d\u306e\u53ce\u76ca\u6027\u306b\u304a\u3088\u307c\u3059\u5f71\u97ff\u306e\u5206\u6790<\/div>\n<div align=\"right\">\u4f50\u5c71\u5c55\u751f\uff0c\u9577\u5cf6\u8f1d\u5e78<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/6\/2\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u65b0\u3057\u3044\u88fd\u9020\u74b0\u5883\u306b\u304a\u3051\u308b\u6a19\u6e96\u539f\u4fa1\u7ba1\u7406\u306e\u5b9f\u8a3c\u5206\u6790<\/div>\n<div align=\"right\">\u674e\u3000\u5065\u6cf3<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/6\/2\/05.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/6\/2\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a01998\u5e74\u3000\u7b2c6\u5dfb\u3000\u7b2c1\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px; width: 100%; height: 223px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr style=\"height: 19px;\">\n<th style=\"height: 19px;\" colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u58c7<\/th>\n<\/tr>\n<tr style=\"height: 34px;\">\n<th style=\"height: 34px;\" scope=\"row\" align=\"left\" width=\"275\">\n<div>\u79c1\u306e\u5b66\u969b\u7684\u7ba1\u7406\u4f1a\u8a08\u7814\u7a76<\/div>\n<div align=\"right\">\u897f\u6fa4\u3000\u8129<\/div>\n<\/th>\n<td style=\"height: 34px;\" align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/6\/1\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr style=\"height: 19px;\">\n<th style=\"height: 19px;\" colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u6587<\/th>\n<\/tr>\n<tr style=\"height: 49px;\">\n<th style=\"height: 49px;\" scope=\"row\" align=\"left\" width=\"275\">\n<div>\u534a\u5c0e\u4f53\u30d3\u30b8\u30cd\u30b9\u306e\u53ce\u76ca\u69cb\u9020\u3068\u63a1\u7b97\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0<\/div>\n<div>\u2015DRAM\u306a\u3069\u306e\u534a\u5c0e\u4f53\u6c4e\u7528\u88fd\u54c1\u3092\u4e2d\u5fc3\u3068\u3057\u3066\u2015<\/div>\n<div align=\"right\">\u4e09\u7530\u6d0b\u5e78<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" style=\"height: 49px;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/6\/1\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr style=\"height: 19px;\">\n<th style=\"height: 19px;\" colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u4e8b\u4f8b\u7814\u7a76<\/th>\n<\/tr>\n<tr style=\"height: 34px;\">\n<th style=\"height: 34px;\" scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5927\u624b\u30b9\u30fc\u30d1\u30fc\u306e\u69cb\u9020\u5909\u9769\u3068\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30fb\u30b7\u30b9\u30c6\u30e0\u306e\u518d\u69cb\u7bc9<\/div>\n<div align=\"right\">\u7af9\u5185\u7950\u4e8c<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" style=\"height: 34px;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/6\/1\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr style=\"height: 49px;\">\n<th style=\"height: 49px;\" scope=\"row\" align=\"left\" width=\"275\">\n<div>\u9262\u82b1\u751f\u7523\u306b\u304a\u3051\u308b\u68da\u9762\u7a4d\u3068\u6fef\u6c34\u4f5c\u696d\u306e\u7701\u529b\u5316\u3092\u8003\u616e\u3057\u305f\u6700\u9069\u306a\u6e29\u5ba4\u30b5\u30a4\u30ba\u306e\u6c7a\u5b9a\u306b\u95a2\u3059\u308b\u4e00\u8003\u5bdf<\/div>\n<div align=\"right\">\u4e38\u5c71\u7fa9\u535a<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" style=\"height: 49px;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/6\/1\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/6\/1\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a01997\u5e74\u3000\u7b2c5\u5dfb\u3000\u7b2c2\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u6587<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u304f\u7279\u96c6\uff1e\u201d\u696d\u7e3e\u8a55\u4fa1\u201d\u306b\u3064\u3044\u3066<\/div>\n<div>\uff1a\u7de8\u96c6\u59d4\u54e1\u9577\u3042\u3044\u3055\u3064<\/div>\n<div align=\"right\">\u4f0f\u898b\u591a\u7f8e\u96c4<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/5\/2\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>The Influence of Service Process on Performance Measurement<\/div>\n<div align=\"right\">Lin Fitzgerald, and Philip Moon<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/5\/2\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>Performance Measurement in the French Public Services<\/div>\n<div>:<br \/>New Public Management and Republican Centralism<\/div>\n<div align=\"right\">Nathalie Halgand<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/5\/2\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>Performance Measurement for Cost Management<\/div>\n<div>:The Nature and Role of Kousuu<\/div>\n<div align=\"right\">Takeo Yoshikawa, John Innes, and Falconer Mitchell<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/5\/2\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u4e8b\u4f8b\u7814\u7a76<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>IT\u306b\u3088\u308b\u88fd\u9020\u9593\u63a5\u90e8\u9580\u306e\u30b3\u30b9\u30c8\u4f4e\u6e1b\u6d3b\u52d5<\/div>\n<div>\uff1a\u7523\u696d\u6a5f\u68b0\u30e1\u30fc\u30ab\u30fc\u300c\u30b3\u30de\u30c4\u300d\u306e\u4e8b\u4f8b<\/div>\n<div align=\"right\">\u9577\u5742\u60a6\u656c<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/5\/2\/05.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/5\/2\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a01997\u5e74\u3000\u7b2c5\u5dfb\u3000\u7b2c1\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u58c7<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u4e8b\u696d\u90e8\u5236\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30fb\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u306b\u304a\u3051\u308b\u201d\u65e5\u672c\u578b\u201d\u306e\u7814\u7a76<\/div>\n<div>\u2015\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30fb\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u306e\u7406\u8ad6\u4eee\u8aac\u3092\u6574\u7406\u3059\u308b\u305f\u3081\u306e\u30ce\u30fc\u30c8\u2015<\/div>\n<div align=\"right\">\u4f0f\u898b\u591a\u7f8e\u96c4<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/5\/1\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u6587<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u8a2d\u5099\u6295\u8cc7\u6848\u8a55\u4fa1\u306e\u305f\u3081\u306e\u5b9f\u52b9\u7a0e\u7387\u306b\u95a2\u3059\u308b\u7814\u7a76<\/div>\n<div align=\"right\">\u5c71\u4e0b \u88d5\u4f01<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/5\/1\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u690d\u7269\u3092\u751f\u7523\u54c1\u76ee\u3068\u3057\u305f\u6700\u9069\u751f\u7523\u8a08\u753b<\/div>\n<div>\u4e00\u9262\u82b1\u306e\u751f\u7523\u306b\u3064\u3044\u3066\u4e00<\/div>\n<div align=\"right\">\u4e38\u5c71\u7fa9\u535a<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/5\/1\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u7814\u7a76\u30ce\u30fc\u30c8<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u88ab\u8cb7\u53ce\u4f01\u696d\u306e\u5b58\u7d9a\u671f\u9593\u3092\u8003\u616e\u3057\u305f\u8cb7\u53ce\u4fa1\u5024\u306e\u8a55\u4fa1<\/div>\n<div align=\"right\">\u4e09\u7530\u6d0b\u5e78<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/5\/1\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/5\/1\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a01996\u5e74\u3000\u7b2c4\u5dfb\u3000\u7b2c2\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u6587<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u7dcf\u5408\u539f\u4fa1\u8a08\u7b97\u306b\u304a\u3051\u308b\u975e\u5ea6\u5916\u8996\u6cd5\u306e\u7814\u7a76<\/div>\n<div>\u2015\u4ed5\u640d\u3058\u304a\u3088\u3072\u6e1b\u640d\u304c\u4e00\u5b9a\u70b9\u3067\u767a\u751f\u3059\u308b\u5834\u5408\u2015<\/div>\n<div align=\"right\">\u6751\u7530\u771f\u7406<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/4\/2\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>Common Cost Allocations and Game Theory : A New Approach<\/div>\n<div align=\"right\">Masaaki Aoki<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/4\/2\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u7d4c\u55b6\u30d5\u30a9\u30fc\u30e9\u30e0<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5b9f\u614b\u8abf\u67fb\u304b\u3089\u898b\u305f\u7ba1\u7406\u4f1a\u8a08\u7406\u8f2a\u3068\u5b9f\u52d9\u306e\u4e56\u96e2<\/div>\n<div align=\"right\">\u897f\u6fa4\u3000\u8129<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/4\/2\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u4e8b\u696d\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u5316\u3068\u4e8b\u696d\u90e8\u696d\u7e3e\u8a55\u4fa1\u5236\u5ea6<\/div>\n<div align=\"right\">\u4e95\u539f\u8c4a\u662d<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/4\/2\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/4\/2\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a01996\u5e74\u3000\u7b2c4\u5dfb\u3000\u7b2c1\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u6587<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u7d4c\u6e08\u6027\u306e\u89b3\u70b9\u304b\u3089\u307f\u305f\u541b\u5b50\u862d\u306e\u751f\u7523\u8a08\u753b\u306b\u3064\u3044\u3066<\/div>\n<div align=\"right\">\u4e38\u5c71\u7fa9\u535a<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/4\/1\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u88dc\u52a9\u90e8\u9580\u3067\u76f8\u4e92\u306b\u7528\u5f79\u6388\u53d7\u304c\u7121\u3044\u5834\u5408\u306e\u5909\u52d5\u88fd\u9020\u9593\u63a5\u8cbb\u5dee\u7570\u5206\u6790\u306b\u3064\u3044\u3066<\/div>\n<div align=\"right\">\u4eca\u6797\u6b63\u660e<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/4\/1\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u4e8b\u4f8b\u7814\u7a76<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u9ad8\u30b7\u30a7\u30a2\u30fb\u9ad8\u53ce\u76ca\u6226\u7565\u3068\u30b3\u30b9\u30c8\u30fb\u30de\u30cd\u30b8\u30e1\u30f3\u30c8<\/div>\n<div>\u2015S\u793e\u306e\u30d5\u30a3\u30fc\u30eb\u30c9\u30fb\u30b9\u30bf\u30c7\u30a3\u2015<\/div>\n<div align=\"right\">\u4f0f\u898b\u591a\u7f8e\u96c4\uff0c\u672b\u677e\u6804\u4e00\u90ce<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/4\/1\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u97d3\u56fd\u4f01\u696d\u306e\u90e8\u9580\u5225\u6d3b\u52d5\u57fa\u6e96\u539f\u4fa1\u8a08\u7b97\u306e\u5c0e\u5165\u4e8b\u4f8b<\/div>\n<div>\uff1a\u4e9c\u5357\u7523\u696d\uff08\u682a\uff09<\/div>\n<div align=\"right\">\u91d1\u3000\u821c\u57fa\uff0c\u674e\u3000\u5065\u6cf3\uff0c\u91d1\u3000\u9054\u5764<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/4\/1\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u7d4c\u55b6\u30d5\u30a9\u30fc\u30e9\u30e0<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u822a\u7a7a\u4f1a\u793e\u306e\u4e8b\u696d\u7463\u5883\u3068\u53ce\u76ca\u69cb\u9020\u306e\u5909<\/div>\n<div align=\"right\">\u6797\u3000\u9038\u5b50<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/4\/1\/05.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/4\/1\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a01995\u5e74\u3000\u7b2c3\u5dfb\u3000\u7b2c2\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u6587<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u539f\u4fa1\u4f01\u753b\u306b\u304a\u3051\u308b\u76ee\u6a19\u8ca9\u58f2\u4fa1\u683c\u306e\u6c7a\u5b9a\u65b9\u6cd5<\/div>\n<div align=\"right\">\u91d1\u6fa4\u96c4\u4e00\u90ce<br \/>\uff0c\u9580\u7530\u5b89\u5f18<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/3\/2\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u90e8\u539f\u4fa1\u8a08\u7b97\u306e\u4e0b\u3067\u306e\u640d\u76ca\u5206\u5c90\u5206\u6790\u3078\u306e\u79df\u7a0e\u95a2\u6570\u3068\u76ee\u6a19\u9054\u6210\u9818\u57df\u5206\u6790\u306e\u5c0e\u5165<\/div>\n<div align=\"right\">\u5c71\u4e0b \u88d5\u4f01<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/3\/2\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30aa\u30d7\u30b7\u30e7\u30f3\u53d6\u5f15\u306e\u6e2c\u5b9a\u3068\u7ba1\u7406<\/div>\n<div align=\"right\">\u897f\u6fa4\u3000\u8302<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/3\/2\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u60c5\u5831\u975e\u5bfe\u79f0\u3068\u60c5\u5831\u4f1d\u9054\u306e\u4fa1\u5024<\/div>\n<div align=\"right\">\u4f50\u85e4\u7d18\u5149\uff0c\u9f4b\u85e4\u6b63\u7ae0<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/3\/2\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/3\/2\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a01994\u5e74\u3000\u7b2c3\u5dfb\u3000\u7b2c1\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u58c7<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30ea\u30b9\u30c8\u30e9\u6642\u4ee3\u306e\u7269\u6d41\u30b3\u30b9\u30c8\u306e\u7ba1\u7406<\/div>\n<div align=\"right\">\u897f\u6fa4\u3000\u8129<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/3\/1\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u6587<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>ABC: A Franco-British Intra-Group Comparison<\/div>\n<div align=\"right\">John Innes<br \/>,Pierre Mevellec<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/3\/1\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u4f01\u696d\u7d44\u7e54\u306e\u696d\u7e3e\u8a55\u4fa1\u306b\u304a\u3051\u308b\u968e\u5c64\u7684\u610f\u601d\u6c7a\u5b9a\u6cd5\u306e\u6709\u52b9\u6027\u306b\u95a2\u3059\u308b\u7814\u7a76<\/div>\n<div align=\"right\">\u7fbd\u85e4\u61b2\u4e00\uff0c\u91d1\u5ddd\u4e00\u592b\uff0c\u5f18\u6d25\u771f\u6f84<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/3\/1\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u4e8b\u4f8b\u7814\u7a76<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>NTT\u306e\u4e8b\u696d\u90e8\u5236\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30fb\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u30fb\u30b7\u30b9\u30c6\u30e0<\/div>\n<div align=\"right\">\u6e21\u8fba\u5eb7\u592b<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/3\/1\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u7279\u5225\u8a18\u4e8b<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>CIMA\u4f1a\u9577\u8a18\u5ff5\u8b1b\u6f14<\/div>\n<div>The Nature and Development of the Chartered<br \/>Institute of Management Accountants (UK): The Birth and Growth of a Professional Institute<\/div>\n<div align=\"right\">Douglas McRac<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/3\/1\/05.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u8a18\u5ff5\u8b1b\u6f14\u6284\u8a33<\/div>\n<div>\u82f1\u56fd\u7ba1\u7406\u4f1a\u8a08\u58eb\u5354\u4f1a\u306e\u7279\u5fb4\u3068\u767a\u5c55\u30fc\u8077\u696d\u7ba1\u7406\u4f1a\u8a08\u58eb\u5354\u4f1a\u3068\u3057\u3066\u306e\u7cfb\u8b5c\u2015<\/div>\n<div align=\"right\">\u5409\u5ddd\u6b66\u7537<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/3\/1\/06.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/3\/1\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a01993\u5e74\u3000\u7b2c2\u5dfb\u3000\u7b2c2\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u6587<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u4e0d\u78ba\u5b9f\u6027\u4e0b\u306e\u5229\u76ca\u8a08\u753b\u30e2\u30c6\u30eb\u3068C-V-P\u5206\u6790<\/div>\n<div>\u2015\u78ba\u7387\u5236\u7d04\u6761\u4ef6\u8a08\u753b\u6cd5\u306e\u5229\u7528\u2015<\/div>\n<div align=\"right\">\u6d5c\u7530\u548c\u6a39<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/2\/2\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u4e8b\u696d\u90e8\u5236\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30fb\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u306b\u304a\u3051\u308b\u65e5\u672c\u7684\u7279\u8cea<\/div>\n<div>\u30fc\u30d5\u30a3\u30fc\u30eb\u30c9\u30fb\u30b9\u30bf\u30c7\u30a3\u3092\u57fa\u790e\u306b\u3057\u3066\u2015<\/div>\n<div align=\"right\">\u4f0f\u898b\u591a\u7f8e\u96c4\uff0c\u6a2a\u5ddd\u7d75\u7406<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/2\/2\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u9280\u884c\u306e\u30ea\u30b9\u30af\u7ba1\u7406\u306e\u305f\u3081\u306e\u591a\u76ee\u6a19\u5358\u7d14\u30ea\u30b3\u30fc\u30b9\u78ba\u7387\u8a08\u753bALM\u30e2\u30c6\u30eb<\/div>\n<div align=\"right\">\u6787\u3005\u6728\u898f\u96c4\uff0c\u798f\u5ddd\u5fe0\u662d<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/2\/2\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u8a2d\u5099\u3068\u4eba\u54e1\u3068\u306b\u95a2\u3059\u308b\u65b9\u7b56\u3068\u8a2d\u5099\u6295\u8cc7\u306e\u7d4c\u6e08\u6210\u679c<\/div>\n<div align=\"right\">\u4f43 \u7d14\u8aa0\uff0c\u963f\u90e8\u96c5\u4e4b\uff0c\u798f\u5ddd\u5fe0\u662d<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/2\/2\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u7814\u7a76\u30ce\u30fc\u30c8<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u591a\u76ee\u6a19\u5358\u7d14\u30ea\u30b3\u30fc\u30b9\u78ba\u7387\u8a08\u753bALM\u30e2\u30c6\u30eb\u306e\u6570\u5024\u5b9f\u9a13\u306b\u3088\u308b\u8003\u5bdf<\/div>\n<div align=\"right\">\u6787\u3005\u6728\u898f\u96c4\uff0c\u798f\u5ddd\u5fe0\u662d<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/2\/2\/05.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u4e8b\u4f8b\u7814\u7a76<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>S\u5316\u5b66\u306e\u4e8b\u696d\u90e8\u5236\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30fb\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u3068\u7ba1\u7406\u4f1a\u8a08<\/div>\n<div align=\"right\">\u4f0f\u898b\u591a\u7f8e\u96c4\uff0c\u6a2a\u5ddd\u7d75\u7406<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/2\/2\/06.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u7814\u7a76\u8cc7\u6599<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u306b\u3088\u308b\u7d4c\u55b6\u8a3a\u65ad\u30b7\u30b9\u30c6\u30e0\u306e\u8a2d\u8a08<\/div>\n<div>\u2015\u6539\u5584\u70b9\u8868\u793a\u306e\u65b9\u6cd5\u306b\u3064\u3044\u3066\u2015<\/div>\n<div align=\"right\">\u91d1\u5ddd\u4e00\u592b\uff0c\u7fbd\u85e4\u61b2\u4e00\uff0c\u83c5\u3000\u9326\u543e<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/2\/2\/07.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/2\/2\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a01993\u5e74\u3000\u7b2c2\u5dfb\u3000\u7b2c1\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u6587<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u591a\u671f\u9593ALM\u30e2\u30c6\u30eb\u306b\u3088\u308b\u9280\u884c\u306e\u30ea\u30b9\u30af\u7ba1\u7406<\/div>\n<div align=\"right\">\u6787\u3005\u6728\u898f\u96c4,\u798f\u5ddd\u5fe0\u662d<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/2\/1\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u65b0\u898f\u4e8b\u696d\u9032\u51fa\u306b\u95a2\u3059\u308b\u610f\u601d\u6c7a\u5b9a\u652f\u63f4\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0<\/div>\n<div align=\"right\">\u9580\u7530\u5b89\u5f18,\u661f\u3000\u6cd5\u5b50<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/2\/1\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5404\u671f\u306e\u7a3c\u5f97\u53ce\u76ca\u304c\u5747\u7b49\u3067\u306a\u3044\u6226\u7565\u7684\u6295\u8cc7\u8a08\u753b\u306e\u611f\u5ea6\u5206\u6790<\/div>\n<div>\u2015\u30b0\u30e9\u30d5\u306b\u3088\u308b\u5206\u6790\u3092\u4e2d\u5fc3\u306b\u2015<\/div>\n<div align=\"right\">\u4f0f\u898b\u591a\u7f8e\u96c4,\u91ce\u3005\u6751\u667a\u7bc4<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/2\/1\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u7814\u7a76\u30ce\u30fc\u30c8<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u591a\u671f\u9593ALM\u30e2\u30c6\u30eb\u306e\u6570\u5024\u5b9f\u9a13\u306b\u3088\u308b\u8003\u5bdf<\/div>\n<div align=\"right\">\u6787\u3005\u6728\u898f\u96c4,\u798f\u5ddd\u5fe0\u662d<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/2\/1\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30bb\u30fc\u30eb\u30b9\u30fb\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u306e\u305f\u3081\u306e\u60c5\u5831\u6226\u7565<\/div>\n<div align=\"right\">\u4e09\u5ddd\u6d0b\u5e78<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/2\/1\/05.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u7279\u96c6<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30b0\u30ed\u30fc\u30d0\u30eb\u4f01\u696d\u306b\u8010\u3048\u308b\u305f\u3081\u306e\u57fa\u672c\u7684\u7ba1\u7406\u601d\u8003<\/div>\n<div align=\"right\">\u677e\u5ddd\u4fee\u4e00<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/2\/1\/06.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u6d77\u5916\u9032\u51fa\u4f01\u696d\u306e\u73fe\u5728\u76f4\u9762\u3059\u308b\u7a0e\u52d9\u4e0a\u306e\u554f\u984c<\/div>\n<div align=\"right\">\u5927\u5ddd\u90a6\u5f66<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/2\/1\/07.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u6d77\u5916\u4f01\u696d\u9032\u51fa\u3068\u7ba1\u7406\u4f1a\u8a08<\/div>\n<div>\u4e00\u5b9f\u8df5\u7684\u30a2\u30d7\u30ed\u30fc\u30c1\u4e00<\/div>\n<div align=\"right\">\u829d\u3000\u7ae0<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/2\/1\/08.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/2\/1\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"left\">\u00a0<\/p>\n<p style=\"margin-left: 10px;\" align=\"left\"><strong>\u25a01992\u5e74\u3000\u7b2c1\u5dfb\u3000\u7b2c1\u53f7<\/strong><\/p>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u8ad6\u6587<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>Manufacturing Cost System in Computerizational Society<\/div>\n<div align=\"right\">Susumu Sato<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/1\/1\/01.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u306b\u3088\u308b\u7d4c\u55b6\u8a3a\u65ad\u30b7\u30b9\u30c6\u30e0\u306e\u8a2d\u8a08<\/div>\n<div>\u4e00\u30a8\u30ad\u30b9\u30d1\u30fc\u30c8\u30fb\u30b7\u30b9\u30c6\u30e0\u306e\u30d7\u30ed\u30c8\u30bf\u30a4\u30d7\u306e\u958b\u767a\u4e00<\/div>\n<div align=\"right\">\u91d1\u5ddd\u4e00\u592b,\u7fbd\u85e4\u61b2\u4e00,\u7ba1\u3000\u9326\u543e<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/1\/1\/02.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>Activity Based Cost Information<\/div>\n<div>: Its Role in Cost Management<\/div>\n<div align=\"right\">Takeo Yoshikawa, John Innes, and Falconer Mitchell<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/1\/1\/03.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u539f\u4fa1\u4f01\u753b\u306b\u304a\u3051\u308b\u539f\u4fa1\u76ee\u6a19\u306e\u8a2d\u5b9a\u3068\u7d30\u5206\u5316<\/div>\n<div align=\"right\">\u7530\u4e2d\u96c5\u5eb7<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/1\/1\/04.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th colspan=\"2\" scope=\"row\" align=\"left\" bgcolor=\"#D4D4D4\" width=\"295\">\u4e8b\u4f8b\u7814\u7a76<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u30ad\u30ea\u30f3\u30d3\u30fc\u30eb\u306b\u304a\u3051\u308b\u8cac\u4efb\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u5c55\u958b<\/div>\n<div>\u4e00MRS\u306e\u5c0e\u5165\u306b\u3064\u3044\u3066\u4e00<\/div>\n<div align=\"right\">\u8c37\u3000\u548c\u4e45,\u4e09\u91cd\u91ce\u6d69<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/1\/1\/05.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5efa\u8a2d\u696d\u306b\u304a\u3051\u308b\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u7ba1\u7406\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0<\/div>\n<div>\u4e00\u500b\u5225\u5de5\u4e8b\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u3092\u4e2d\u5fc3\u306b\u4e00<\/div>\n<div align=\"right\">\u6d6e\u7530\u840c\u7537<\/div>\n<\/th>\n<td class=\"vertical-align:middle;\" align=\"center\"><center><a href=\"https:\/\/sitejama.jp\/journal\/1\/1\/06.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"margin-left: 10px; font-size: 12px;\" border=\"1\" width=\"295\">\n<tbody>\n<tr>\n<th scope=\"row\" align=\"left\" width=\"275\">\n<div>\u5168\u6587\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/div>\n<\/th>\n<td align=\"center\" width=\"20\"><center><a href=\"https:\/\/sitejama.jp\/journal\/1\/1\/00.pdf\">pdf<\/a><\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>\u25a02023\u5e74\u3000\u7b2c31\u5dfb\u3000\u7b2c2\u53f7 \u7279\u5225\u8b1b\u6f14 \u201c \u8ad6\u8a9e\u3068\u7b97\u76e4\u201d \u306b\u5b66\u3076\u6e0b\u6ca2\u6804\u4e00\u306e\u4e8b\u696d\u30fb\u7d4c\u55b6\u7406\u5ff5 \u4e95\u4e0a\u3000\u6f64 pdf \u8ad6\u58c7 \u308f\u304c\u56fd\u306b\u304a\u3051\u308b\u30b3\u30b9\u30c8\u30fb\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u306e\u73fe\u72b6\u3068\u8ab2\u984c \u7530\u5742\u3000\u516c pdf \u30c8\u30e8\u30bf\u306e\u30b3\u30b9\u30c8\u30fb\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u3068\u4eca\u5f8c\u306e\u8ab2 &hellip; <a href=\"https:\/\/sitejama.jp\/?page_id=1917\" class=\"more-link\">\u7d9a\u304d\u3092\u8aad\u3080 <span class=\"screen-reader-text\"><u>\u5b66\u4f1a\u8a8c\u30d0\u30c3\u30af\u30ca\u30f3\u30d0\u30fc<\/u><\/span> <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":177,"menu_order":64,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1917","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/sitejama.jp\/index.php?rest_route=\/wp\/v2\/pages\/1917","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sitejama.jp\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/sitejama.jp\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/sitejama.jp\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/sitejama.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1917"}],"version-history":[{"count":14,"href":"https:\/\/sitejama.jp\/index.php?rest_route=\/wp\/v2\/pages\/1917\/revisions"}],"predecessor-version":[{"id":3565,"href":"https:\/\/sitejama.jp\/index.php?rest_route=\/wp\/v2\/pages\/1917\/revisions\/3565"}],"up":[{"embeddable":true,"href":"https:\/\/sitejama.jp\/index.php?rest_route=\/wp\/v2\/pages\/177"}],"wp:attachment":[{"href":"https:\/\/sitejama.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1917"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}