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論 文
山田敏之（大東文化大学経営学部教授）高沢修一（大東文化大学経営学部教授）
清酒製造企業の成長戦略と税務戦略
内田純一（小樽商科大学大学院商学研究科准教授）
観光地ブランドを創出するのは誰か ――ガバナンス主導と戦略主導との比較考察――
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