Page 35 - 2022年8月號

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ҢࡁהϞɛɓৎਗ਼Ңࡁٙਖ਼ุ ࣩ ࣑۾ಞღᐄ (Handicamp ׵ᅅᏐ່ྣɽኪᐏ੻ึ

ഐΥίɓৎdԨл͜Ңࡁٙ༟ Norway)dவࡈਖ਼ࣩਗ਼ԸІ ࠇ၂ɻኪЗܝdРᖸ΋ܝί
๕eٝᗆձ຾᜕dμႭf ˰ޢ΢ήಞღٙϋჀɛձՉ τ༺ڦึࠇࢪԫਕה (Arthur
ૠ๿۾๾ - ڛ᏶ধಀᐏ੻ ˼ӚϞಞღٙϋჀɛၳණί Andersen) ʈЪd್ܝίഃؒ
൴Ң؂ਕᆤeʞɽ؂ਕᆤdʿ ɓৎf ึࠇࢪԫਕהTohmatsu &
ҧቃਿږึϞ̌؂ਕᆤfμձ Ϸߚ౶Ͻࣸࠇ೥ίዄ΂ଣ Co.dତί݊ᅃාึࠇࢪԫਕ
μٙৣਅఐطGeorgedɰ݊ ԫಂගᘱᚃΌᔖʈЪdμႭμ הٙɓ௅ʱʈЪd್ܝ௴
ҧቃٟࡰே݊ڭᖯȆ۞Ԣ౶ Ҏૐ্ᘠІʉٙ຾᜕ձҦঐd ፬əРᖸٹࠛึࠇࢪԫਕה
ึٙึࡰe͑ɮਿږ࣏ᘠɛձ ˸းඎᐵʃҧቃٟၾ਷ყҧቃ (Sato Yoshio CPA Firm)f˼ಀ
̶ᕘ࣏ᘠɛf ʘගٙ൷ᕎfҧቃ݊͟ҧቃ ίήਹਖ਼ุྠ᜗ʕዄ΂ჯኬᔖ
ٟࡰࡁІʉ௴ிٙdμႭf ਕdܼ̍ʕ਷ήਹൗ̅೼ਕࢪ
Ϸߚ౶Ͻࣸ(Lena J. Mjerskaug) ҧቃ༁ӚϞՇࡈҧቃٟ݊ɓ ՘ึձ֥ʆ˚͉ൗ̅ึࠇࢪ՘
࣑۾ (QHEDNN ҧቃٟ ᅵٙ˕˕ ί࣑۾Ϟࣖٙ˙جί ึГ˚͉ᑌΥึɽึf

Ϸߚ౶Ͻࣸ ֗̋ז਷̙ঐБʔஷfΪϤd Рᖸ͉ɛձ˼ٙҧቃٟ
࣑݊۾؛ༀ Ңʔ݊ίଣԫึʕ˾ڌҢІʉ ጐ฽˕ܵϙί՘пಞღɛཀዹ
௅ඟ࣑۾਷ אҢٙήਹ˕˕ Ң˾ڌ˰ޢf ͭ͛ݺٙϛʇйྨଡ଼ᔌٙ
ԣਞፑ௅ٙ ৰəʈЪe༵ఙձҧቃ ຅ήʱ˕ዚ࿴f˼ɰዄ΂ཀನ
Б݁છՓ˴ ̮dϷߚ౶Ͻࣸᒔఃᛇ༶ਗe ᗙձɿߏׂᆤኪږ໋͎ਿږึ
၍d μ І ቡᛘձᐝ༆μהஞਪٙή˙ٙ ٙଣԫf
1997 ϋ˸Ըɓٜίԟ༁ʈЪf ዝ̦ձ˖ʷf І 1989 ϋ˸ԸdРᖸɓٜ
μᒔኹϞԨ຾ᐄഹɓࡈμ࢕ૄ μீཀϓމ͑ɮਿږ࣏ ֥݊ʆیҧቃٟٟٙࡰd˲ɓ
ʕ˰˾޴ෂ༵ٙఙfϷߚ౶Ͻ ᘠɛʿ̶ᕘ࣏ᘠɛԸ˕ܵҧቃ ٜݺᚔ׵஢εήਜձ਷࢕։ࡰ
ࣸኹϞ NHH ࣑۾຾᏶ኪ৫ٙ ਿږึfҢʘה˸࣏ᘠ݊Ϊ ึf˼ಀዄ΂ 2690 ήਜٙҧቃ
຾᏶ኪձʈਠ၍ଣ၂ɻኪЗ˸ މуԴҢ࣏ٙᘠਗ਼͜׵ɓࡈҢ ਿږึᇆࣨ։ࡰึ˴։d˸ʿ
ʿෳ౶௔ɽኪٙ઺ԃኪ޼Ӻה ̙ঐ੽͊ᛓႭཀٙਖ਼ࣩԨᏍп ҧቃ˚͉ϵϋߏׂੂБ։ࡰึ
ଭุᗇࣣfί 1997 ϋʘۃdμ Ң̙ঐ͑Ⴣʔึ༾Ցٙɛd ձ਷ყҧቃ˚͉ڡˇϋʹ౬ε
ί࣑۾ެ࢕٤ࠏ؂Ҙdқίϓ μႭdҢٝ༸வࡈ࣏ᘠٵ֛ ήਜᑌΥ։ࡰึٙ։ࡰfίή
މ࣑۾ୋɓЗɾ׌኷৸ዚ࠭Б ึҷᜊݔࡈɛٙ͛ݺf ੭ᄴॴd˼ಀዄ΂਷ყҧቃଣ
ࡰfμɰ຅ཀ઺ࢪd˸ʿᏍп ԫ౤Τ։ࡰึ̜ٙණɛdԨዄ
຅ήΆุ࢕௴፬ІʉٙΆุf Рᖸٹࠛ (Yoshio Sato) ΂৅ᇖჯኬɛeҧቃ޼୦ึၾ
Ϸߚ౶Ͻࣸ׵ 1997 ϋ̋ ˚͉֥ʆیҧቃٟ ሔɛձ਷ყҧቃٟڗ˾ڌf˼
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׌dɰ݊຅ࣛ௰ϋჀٟٙࡰf ɓΤൗ̅ ᘠɛdவ݊˚͉΢ҧቃήਜٙ
μಀዄ΂ҧቃ࣬ৰʃՅ௦ຌή ึࠇࢪdІ ɓࡈਖ਼ࣩdՉ֚ϙ݊˕ܵί˚
੭՘ሜɛeҧቃ՘ሜɛeͭج 1986 ϋ˸Ը ͉ආБኪஔ޼Ӻ̮ٙ਷ኪ͛f
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μᒔਞၾəɓࡈ਷࢕ҧቃਖ਼ ࣺόึٟʕ਷ვБٙ໨ԫf ᔝ˃ึึࡰeڭᖯȆ۞Ԣ౶ึ

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