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
"Thomas, Arthur L.","Joint-cost allocation revisited : properties of simple joint processes with non-zero split-off values, and their implications for shapley allocations",,"International Centre for Research in Accounting, University of Lancaster",1980,International Centre for Research in Accounting. Occasional paper,,,,https://cir.nii.ac.jp/crid/1130000795531293568