@article{oai:shiga-u.repo.nii.ac.jp:00008162,
 author = {有馬, 敏則},
 issue = {第386号},
 journal = {彦根論叢},
 month = {Dec},
 note = {Departmental Bulletin Paper, This paper considers from a historical point
of view the definition of ‘The Merchant of Ohmi’,
the origin place of ‘The Merchant of
Ohmi’ and the distribution of their branches,
historical research on ‘The Merchant of Ohmi’
at our university, institutions of our university related to‘The Merchant of Ohmi’, ‘The Merchant
of Ohmi’ and religion, and a review of ‘Sanpo-yoshi’ and ‘Intoku-zenji’. ‘Sanpo-yoshi’ means ‘Urite-yoshi’, 'Kaite-yoshi’,
and ‘Seken-yoshi’.‘Sanpo-yoshi’ is a coined word by Professor
Eiichirou Ogura from our university.
‘Sanpo-yoshi’ is the Origin of Corporate Social Responsibility (CSR). ‘Intoku-zenji’means good behavior in secret., 彦根論叢, 第386号, pp. 118-131, The Hikone Ronso, No.386, pp. 118-131},
 pages = {118--131},
 title = {「三方よし」と「陰徳善事」（福田敏浩教授退職記念論文集）},
 year = {2010}
}