@article{oai:hannan-u.repo.nii.ac.jp:00002114,
 author = {明神, 信夫},
 issue = {4},
 journal = {阪南論集 社会科学編, Bulletin of Hannan University Social science},
 month = {Mar},
 note = {P(論文)},
 pages = {p23--39},
 title = {SEC取替原価情報算定へのアプローチ},
 volume = {15},
 year = {1980}
}