著者名,書名,版表示,出版者名,出版年,シリーズ名,番号,ISBN,ISSN,URL Laventhol & Horwath and National Ski Areas Association,Essential elements of internal control,,National Ski Areas Association,1976,Ski area financial management series,,,,https://cir.nii.ac.jp/crid/1130000795181067648