The annals of the School of Business Administration, Kobe University 神戸大学 9 (19650000)

Problems on Measuring the Balance of Payments on Shipping Account	1-14
A Theory on the Nature of Double-entry Bookkeeping	15-28
Two Approaches to the Solution of the Rate-of-return Method Versus the Present-value Method in Investment Decision	29-43
Development of the Problem of Medium and Small Industries in Japan	45-64
The Multi-divisional Organization in Japan	65-96
Recent Low Wages and the Minimum Wage System in Japan	97-107