神戸山手大学紀要第17号

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1 ISO How should we understand revision ISO14001 in 2015? ISO:MSSISO:DIS ISO14001:2015 is published on November 20th, As for the this paper, the revised points of this revision standard are explained. The main revised points are as follows. The strategic environmental management The leadership The environmental protection The environmental performance The life cycle consideration The communication The documented information In this paper, the item, Actions to address risks and opportunities, in addition to these seven is argued about. ISO: JISQ: JISQ: A major change ISO: JISQ: EMSQMSISMS MSSManagement System Standard EMSQMSISMS EMS QMS EMS QMS ISO/IEC ISO SL HP ISO:DISDraft International Standard

2 ISO DIS FDISFinal Draft International Standard WGworking group ISO:

3 ISO:DIS ISO: MSSQMSISO: DISEMSISO: DISISMS ISO/IEC: MSS Actions to address risks and opportunities QMS Actions to address risks and opportunities EMS Actions to address risks associated with threats and opportunities

4 ISO ISMS Actions to address risks and opportunities MSSQMSISMS Actions to address risks and opportunities EMS Actions to address risks associated with threats and opportunities MSS Actions to address risks and opportunities MSS QMSISO:FDIS ISO: ISO

5 ISO: a i a c SL g i

6 ISO c ISO ISO ISO ISO: ISO:

7 PDCA EMS EMS ISO: ISO:

8 ISO a b c d LCA LCA

9 EMS CSR EMS EU ISO: EU

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11 ISO MSS JTCGJoint Task Coordination Group HP JTCG FAQ ISO: ISO: HPISO ISO ISO BP ISO:

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Ł\”ƒ1PDFŠp 73 88 Takeshi MIZUGUCHI This article investigates several studies, proposals and practices regarding environmental accounting and environmental information disclosure. Objects of the investigation include

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論 文 Earnings Management in Pension Accounting and Revised Jones Model Kazuo Yoshida, Nagoya City University 要約本稿では退職給付会計における全ての会計選択を取り上げて 経営者の報告利益管理行動

論 文 Earnings Management in Pension Accounting and Revised Jones Model Kazuo Yoshida, Nagoya City University 要約本稿では退職給付会計における全ての会計選択を取り上げて 経営者の報告利益管理行動 論 文 Earnings Management in Pension Accounting and Revised Jones Model Kazuo Yoshida, Nagoya City University 要約本稿では退職給付会計における全ての会計選択を取り上げて 経営者の報告利益管理行動について包括的な分析を行った 分析の結果 会計基準変更時差異による裁量額が最も大きく 報告利益管理の主要な手段であったことが明らかとなった

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