┠ḟ                      Vol.26,No.2,2019.10
ᕳ㢌ゝ ················································································································ 1⚟஭ ᖾ⏨◊✲ㄽᩥ࿗⥅⥆௻ᴗࡢ๓ᥦ࡟㛵ࡍࡿὀグ௜ࡁಽ⏘௻ᴗࡢ⏕Ꮡศᯒ
̿35 ᅄ༙ᮇ㸪296 ♫ࡢศᯒ̿·············································································· 7∾㔝࿴ᙪ㸪㏆⸨㧗ྖ⏕⏘࣐ࢿࢪ࣓ࣥࢺࡢ㠀ィ⏬ⓗ࢔ࣉ࣮ࣟࢳ····························································· 15ᖹ㔝೺ḟ㸪ᡭᓥṌ୕◊✲ㄽᩥᆶ┤ⓗᵓ㐀ୗ࡟࠾ࡅࡿΰྜᐻ༨෌⪃̿᭱㐺ᢞ㈨⌮ㄽࡢほⅬ࠿ࡽ̿············································································ 27
ಖⱉ ᑦMES ࡢゎ㔘࡟㛵ࡍࡿ୍⪃ᐹ̿ᕤሙࢥࣥࣆ࣮ࣗࢱ໬ࡢṔྐⓗ⤒⦋ࢆࡩࡲ࠼࡚̿················································· 34
እᒣ ᫂ᾘ㜵Ꮫᰯึ௵ᩍ⫱࡟࠾ࡅࡿጇᙜᛶయຊ࣐ࢿࢪ࣓ࣥࢺ̿⏨ᏊᏛ⏕ࡢ㌟య⤌ᡂࣂࣛࣥࢫ࠿ࡽࡢゎᯒ̿······················································· 41᪩ᕝ೺ኴ㑻㸪⸨஭຾⣖㸪⏣୰ ᮃIoT ⤒Ⴀࢆᐇ㊶࡛ࡁࡿேᮦ⫱ᡂࣉࣟࢢ࣒ࣛࡢ⪃ᐹ·················································· 47▼஭ᡂ⨾㸪⚟⃝࿴ஂ, ⦾཭Ⰻኴࣅ࣮ࣝࢤ࣮࣒⿕㦂⪅ࡢ⾜ືศᯒ࡟࠾ࡅࡿ⤒Ⴀศ㔝ࢆᏛ⩦ࡍࡿࡓࡵ࡟
᭷ຠ࡞࣮࣎ࢻࢤ࣮࣒㛤Ⓨ࡟ࡘ࠸࡚······································································ 53ᤃ㛫㞞⩏㸪ᓊᕝၿ⣖ᕤሙேᡭ୙㊊ᑐ⟇࡜ၥ㢟Ⅼ̿እᅜேປാ⪅ࡣ࠸ࡎࢀ᮶࡞ࡃ࡞ࡿ̿································································ 59ᘯ୰Ὀ㞞୰ᑠ௻ᴗࡢ SDGs ᑐᛂࣅࢪࢿࢫᡓ␎࡟㛵ࡍࡿ୍⪃ᐹ̿ࢧࢫࢸࢼࣅࣜࢸ࢕࣏࣮ࣞࢺࡢ஦౛ศᯒࡼࡾ̿···················································· 65㮵ᓥ ၨᏛᰯ⤥㣗ࡢ⌧≧࡜ၥ㢟̿Ꮫᰯ⤥㣗ࡢࢥࢫࢺࣃࣇ࢛࣮࣐ࣥࢫ̿································································ 71ᘯ୰Ὀ㞞㸪ⴱすᜨ㔛Ꮚࢫ࣏࣮ࢶࡢ࢞ࣂࢼࣥࢫ࡟㛵ࡍࡿ୍⪃ᐹ································································ 77⪁ᖹᓫ஢‑3‑᪥ᮏ௻ᴗ࡟࠾ࡅࡿ CSR-ᐇドⓗ◊✲ࡢ⌮ㄽⓗ෌᳨ド- ············································································· 83ᒸᮧಇ୍㑻஦ᴗᢎ⥅࡟࠾ࡅࡿ࢔ࣥࢺࣞࣉࣞࢼ࣮ࢩࢵࣉࡢᐤ୚ศᯒᡭἲ࡟㛵ࡍࡿ⪃ᐹ ·················· 89㞴Ἴ࿴⚽࣏ࣝࢱ࣮ࢪࣗ➨㸲㸷ᅇ᪥ᮏ⏕⏘⟶⌮Ꮫ఍඲ᅜ኱఍㸦᪊㸸ᑿ㐨ᕷ❧኱Ꮫ㸧㛤ദሗ࿌ ························ 95㑮 ᛅ࠾▱ࡽࡏ ··········································································································· 97‑4‑

CONTENTS                  Vol.26,No.2,2019.10
Preface ············································································································ 1
Yukio Fukui

Refereed Research Papers
Survival Analysis on Bankrupt Companies with Going Concern Notes
̿Analysis of 35 Quarters, 296 &RPSDQLHVʊ ···························································· 7
Kazuhiko Makino, Takashi Kondoh
An Improvisational Approach for Manufacturing Management ········································ 15
Kenji Hirano, Ayumi Teshima

Research Papers
Mixed Oligopoly under Vertical Structure: Revisited̿From the Viewpoint of Optimal Investment 7KHRU\ʊ ················································ 27
Hisashi Hokari
A Discussion Regarding the Reason behind the Emergence and Existence of MES̿)URPD+LVWRULFDO9LHZSRLQWRI)DFWRU\&RPSXWHUL]DWLRQʊ ·········································· 34Akira Toyama
Validity Physical Fitness Management Based on New Recruits in a Firefighting Academy
̿ Analysis Based on Body Composition Balance in Male Students̿······························· 41
Kentaro Hayakawa㸪Katsunori Fujii, Nozomi Tanaka
Human Resource Development Program Capable of Practicing IoT Management ··················· 47
Shigemi Ishii, Kazuhisa Fukuzawa, Ryota Shigetomo
An Effective Board-Game Development in order to Learn the Management Fieldin a Beer Game Player Action Analysis ······································································ 53
Masayoshi Hasama, Yoshinori Kishikawa
Labor Shortage Measures and Problems̿ )RUHLJQZRUNHUVZLOOHYHQWXDOO\GLVDSSHDUʊ··························································· 59
Yasumasa Hironaka
A Study on Business Strategy corresponding to SDGs in case of SMEs
̿)URP$QDO\VLVRQ6XVWDLQDELOLW\5HSRUWʊ ······························································ 65
Hiraku Kashima‑5‑Current Situation and Problems of School Lunch
̿&RVW3HUIRUPDQFHRI6FKRRO/XQFKʊ ···································································· 71
Yasumasa Hironaka, Eriko Kasai
A Study on Sports Governance ················································································ 77
Takaaki Oidaira
Corporate Social Responsibility (CSR) for Japanese Companies-Theoretical Re-examination of Empirical Researches in Japan- ········································ 83
Shunichiro Okamura
A Consideration on Contribution Analysis Method of Entrepreneurshipin Business Succession ························································································· 89
Kazuhide Namba

Reportage
The 49th Conference Report (Onomichi City University) ················································ 95
Zhong Shao

News ··············································································································· 97‑6‑