ç®æ¬¡
- 1 å
¬èªäŒèšå£«ã®è»¢è·å
ã¯ã©ããªäŒæ¥ãããïŒ
- 1.1 äŒèšäºåæã®ä»äºå 容ã幎å
- 1.2 äžè¬äŒæ¥ã®ä»äºå 容ã幎å
- 1.3 ã³ã³ãµã«ãã£ã³ã°äŒç€Ÿã®ä»äºå 容ã幎å
- 1.4 ãã³ãã£ãŒäŒæ¥ã®ä»äºå 容ã幎å
- 1.5 çšç士æ³äººã®ä»äºå 容ã幎å
- 1.6 ç£æ»æ³äººã®ä»äºå 容ã幎å
- 1.7 PEãã¡ã³ãã®ä»äºå 容ã幎å
- 2 å ¬èªäŒèšå£«ã®å€§æäŒæ¥BIG4ãšã¯ïŒ
- 3 ç±³åœå ¬èªäŒèšå£«ïŒUSCPAïŒã転è·ã§ããäŒæ¥ã¯ïŒ
- 4 å ¬èªäŒèšå£«ã®è±å¯ãªéžæè¢ããæé©ãªäŒæ¥ãžè»¢è·ããã
- 5 å°æ¹è»¢è·ã«ããããã£ãªã¢åœ¢æãšæ¡ä»¶äº€æžãã確ããªå®çžŸã§æ¯æŽããŸã
å ¬èªäŒèšå£«ã®è»¢è·å ã¯ã©ããªäŒæ¥ãããïŒ
å ¬èªäŒèšå£«ã®è»¢è·å ã«ã¯ãè±å¯ãªéžæè¢ãååšããŸããäžã§ã代衚çãªå ¬èªäŒèšå£«ã®è»¢è·å ã¯ã以äžã®éãã§ãã
- äŒèšäºåæ
- äžè¬äŒæ¥
- ã³ã³ãµã«ãã£ã³ã°äŒç€Ÿ
- ãã³ãã£ãŒäŒæ¥ã®CFO
- çšç士æ³äºº
- ç£æ»æ³äºº
- PEãã¡ã³ã(ãã©ã€ããŒããšã¯ã€ãã£ãã¡ã³ã)
ãã¡ããå人ã®çµæŽãèœåã«ãã£ãŠéžæè¢ã®å¹ ã¯å€ãããŸãããä»ã®æ¥çš®ã«æ¯ã¹ããšè»¢è·å ãå€ãã®ã¯ééããªãã§ããããããããã®ä»äºå 容ã幎åããŸãšããŸããã®ã§ãåèã«ããŠã¿ãŠãã ããã
幎åã¯ã転è·ãšãŒãžã§ã³ããã¥ãŒã¬ãã¯ã¹ã«æ²èŒãããŠããæ±äººã®å¹Žåããå¹³åãå²ãåºããŠããŸããããã«è©³ããç¥ãããæ¹ã¯ããã¥ãŒã¬ãã¯ã¹ã®è»¢è·çžè«ããžãåãåãããã ããã
äŒèšäºåæã®ä»äºå 容ã幎å
äŒèšå£«ã®è»¢è·å ãšããŠçéãšããããã®ããäŒèšäºåæã§ãããäŒèšäºåæãã¯ä¿ç§°ã§ãæ³çã«ã¯ããå ¬èªäŒèšå£«äºåæãããçšç士äºåæããšãã£ãåç§°ãçšããã¹ããšãããŠããŸãã
äž»ãªä»äºå 容ã¯ã倧ããåããŠä»¥äžã®3çš®é¡ã§ãã
- çµçä»£è¡æ¥å
- çšå
- FAS(ãã¡ã€ãã³ã·ã£ã«ã¢ããã€ã¶ãªãŒãµãŒãã¹)
äŒèšäºåæãšèšã£ãŠããèŠæš¡ã代衚è ã®è³æ Œã«ãã£ãŠäž»ã«åãçµãæ¥åå 容ã¯å šãç°ãªããŸããäžè¬çã«äŒèšäºåæã¯çšç士ãå€ãåšç±ããçšåãã¡ã€ã³ã§è¡ã£ãŠããã€ã¡ãŒãžããããŸãããããã ãã§ã¯ãããŸãããäŸãã°ãå ¬èªäŒèšå£«ã代衚ãåããäºåæã ãšãFASïŒãã¡ã€ãã³ã·ã£ã«ã»ã¢ããã€ã¶ãªãŒã»ãµãŒãã¹ïŒãäž»ãªæ¥åãšããŠããå Žåãå€ãã§ãã
äŒèšäºåæã«å€åããŠããå ¬èªäŒèšå£«ã®å¹³å幎åã¯ãåŒç€Ÿãã¥ãŒã¬ãã¯ã¹ã®æ±äººããŒã¿ã«ãããš572.6äžåã§ãäžè¬çãªäŒç€Ÿå¡ãšæ¯ã¹ãŠãé«ããšèšããã§ããããäŒèšäºåæã«è»¢è·ãåžæããå Žåãèªåãæºããããæ¥åå 容ãã¡ã€ã³ãšããäºåæãéžã¶ãšãå°±è·åŸã®ã®ã£ããã«æ©ãŸããããªã¹ã¯ã軜æžã§ããŸãã
äžè¬äŒæ¥ã®ä»äºå 容ã幎å
å ¬èªäŒèšå£«ã®è»¢è·å ãšããŠæãå€ãã®ããäžè¬äŒæ¥ã®çµçãå éšç£æ»éšéã§ããç£æ»ã®æ¥åçµéšããã®ãŸãŸãã£ãªã¢ãšããŠæŽ»ãããã®ã§ãåçã®ããžã·ã§ã³ã§è»¢è·ãããããšããã¡ãªããããããŸãã
äž»ãªä»äºå 容ã¯ãæ±ºç®æ¥åãé瀺æ¥åãªã©ãå€ãã§ãããå éšç£æ»ãçµå¶äŒç»æ¥åãŸã§å€å²ã«æž¡ãå Žåããç£æ»æ³äººã®ãããªã¯ã©ã€ã¢ã³ãã¯ãŒã¯ã§ã¯ãªãã®ã§ãæéçã«å®å®ããæ¥åãåºæ¥ãã®ã倧ããªé åãšèšããã§ãããã
åçåŽåçã宿œããã什å2幎è³éæ§é åºæ¬çµ±èšèª¿æ»ãã«ãããšå ¬èªäŒèšå£«ã»çšç士ã®å¹³å幎åã¯958äžåãšãªã£ãŠããŸãããã¡ãããäŒæ¥ããã£ãªã¢ã«ãã£ãŠå¹Žåã¯äžäžããã®ã§äžæŠã«ã¯èšããŸããããåºæ¬çã«å ¬èªäŒèšå£«ã®å¹Žåã髿°Žæºãªã®ã¯ééããªãã§ãããã
ã³ã³ãµã«ãã£ã³ã°äŒç€Ÿã®ä»äºå 容ã幎å
å ¬èªäŒèšå£«ãšããŠããã«å¹Žåãããããå Žåãã³ã³ãµã«ãã£ã³ã°äŒç€Ÿãšããéžæè¢ããã³ã³ãµã«ãã£ã³ã°äŒç€Ÿã«å€åããŠããå ¬èªäŒèšå£«ã®å¹³å幎åã¯ãåŒç€Ÿãã¥ãŒã¬ãã¯ã¹ã®æ±äººããŒã¿ã«ãããš823.3äžåãšéåžžã«é«ãæ°Žæºãèªã£ãŠããŸãã
ã³ã³ãµã«ãã£ã³ã°äŒç€Ÿã§å€åããã«ã¯ãã¢ããã€ã¶ãªãŒæ¥åã®çµéšãå¿ é ãšãªããé«ããã£ãªã¢ãå¿ èŠãªã®ã§å¹³å幎åãäžãããšèããããŸããäžè¬çã«ãäŒèšå£«ãã³ã³ãµã«ãã£ã³ã°äŒç€Ÿã«è»¢è·ããå ŽåãFASæ¥åãã¡ã€ã³ãã財åã»äŒèšç³»ã³ã³ãµã«ãã£ã³ã°ãã¡ãŒã ã§ããå¯èœæ§ãé«ãã§ãã
FASäŒç€Ÿã®äž»ãªæ¥åå 容ã¯ä»¥äžã®éãã§ãã
- M&A
- äºæ¥åç
- ãã©ã¬ã³ãžãã¯ïŒ(äžæ£ãªã¹ã¯ãããžã¡ã³ãïŒ)
ä»ãŸã§ãšç°ãªãæ¥åããããå ŽåãæŠç¥ç³»ã³ã³ãµã«ãã£ã³ã°ãã¡ãŒã ã«è»¢è·ããã®ã1ã²ãšã€ã®ææ®µã§ããäŒèšå£«ãšããŠã®ç¥èãããŠããŠã掻çšããæ©äŒã¯ãããŸã§ãããŸããããçµå¶é£ã®æ±ããåé¡ããã€ã¬ã¯ãã«è§£æ±ºããæ¥åå å®¹ã«æ§ããäŒèšå£«ãå°ãªããããŸããã
åé¡è§£æ±ºèœåãè«ççæèåã«èªä¿¡ãããæ¹ã¯ãææŠããŠã¿ãŠãããã§ãããã
ãã³ãã£ãŒäŒæ¥ã®ä»äºå 容ã幎å
20代åŸåã30代ã®äŒèšå£«ã«äººæ°ã®è»¢è·å ã§ããããã³ãã£ãŒäŒæ¥ãããã³ãã£ãŒäŒæ¥ã§çµéšãç©ãã°ãCFOãã«å°±ä»»ããã®ã倢ã§ã¯ãããŸãããCFOãšã¯ãChief financial officerãã®ç¥ã§æé«è²¡å責任è ã®ããšã§ãã
äž»ãªä»äºå 容ã¯ãäŒæ¥ã®äŸ¡å€ãäžããããã«è²¡åæŠç¥ãçµå¶æŠç¥ãæ§ç¯ããããšãæããããŸããçºå±éäžã§ãããã³ãã£ãŒäŒæ¥ã§ã¯çµå¶é£ãå°ãªããããCFOã®æ¥åç¯å²ãå¹ åºããªãå ŽåããããŸãã
ãã³ãã£ãŒCFOã¯æ±äººãå°ãªããããçšåºŠã®çµéšãšå®çžŸãå¿ èŠãªããã転è·ã®é£æåºŠã¯é«ãããã§ããCFO以å€ã§ãããã³ãã£ãŒäŒæ¥ã§åããŠããå ¬èªäŒèšå£«ãå€ãã®ã§ããŸãã¯ãã®ãããªåãæ¹ã§è»¢è·ããŠã¿ãã®ã1ã€ã®ææ®µã§ãããã
ãã³ãã£ãŒäŒæ¥ã«å€åããå ¬èªäŒèšå£«ã®å¹³å幎åã¯ãåŒç€Ÿãã¥ãŒã¬ãã¯ã¹ã®æ±äººããŒã¿ã«ãããš836.2äžåãšããªãã®é«åå ¥ã§ãããã³ãã£ãŒäŒæ¥ã¯ãå°æ°ç²Ÿéã§ããäŒæ¥ãå€ããé«ãããžã·ã§ã³ã«å°±ããããããå¹³å幎åãé«ããªããŸãã
CFOã«å°±ä»»ããã°ããã«å¹Žåã¢ãããäºæ³ãããã®ã§ãææŠããŠã¿ã䟡å€ã¯ååããã§ãããã
çšç士æ³äººã®ä»äºå 容ã幎å
æå€ãšæãããæ¹ããããããããŸããããçšç士æ³äººãå ¬èªäŒèšå£«ã®è»¢è·å ãšããŠæ³šç®ãããŠããŸããäžè¬çã«ãçšç士æ³äººã¯çšåãäž»èŠæ¥åãšããçšç士ã®è·å Žãšããã€ã¡ãŒãžã匷ãã§ããããããçšåã«é¢ããçžè«ãã³ã³ãµã«ãã£ã³ã°ãäŸé Œãããå ŽåããããäŒèšå£«ã®ç£æ»çµéšã掻ãããå Žé¢ããããŸãã
ã¡ã€ã³æ¥åã§ããçšåããå°éç¥èãæã£ãŠããäŒèšå£«ãªãæ¯èŒçæ©ãç¿åŸã§ãããšããç¹ããæ¡çšããããããšããã¡ãªããããç£æ»ä»¥å€ã®æŠåšãšããŠçšåã身ã«ã€ããããšããäŒèšå£«ãå€ãç¹ãããã人æ°ãé«ã転è·å ãªã®ã¯ééããªãã§ãããã
çšç士æ³äººã«å€åããŠããå ¬èªäŒèšå£«ã®å¹³å幎åã¯ãåŒç€Ÿãã¥ãŒã¬ãã¯ã¹ã®æ±äººããŒã¿ã«ãããš602.6äžåã§ããäŒèšäºåæãããæè³æ Œè ã§ããçšç士ãäŒèšå£«ãå€ãå€åããŠããããšããå¹³å幎åã«ãå·®ãçãããšèããããŸãã
ç£æ»æ³äººã®ä»äºå 容ã幎å
ç£æ»æ³äººã¯ãäž»ãªæ¥åãšããŠç£æ»ãè¡ãäŒæ¥ã§ãå ¬èªäŒèšå£«ã®ã¡ãžã£ãŒãªè·å Žã§ããç£æ»ä»¥å€ã«ãã以äžã®ãããªããŸããŸãªæ¥åãè¡ã£ãŠããŸãã
- äŒèš
- çšå
- ã³ã³ãµã«ãã£ã³ã°
å ·äœçã«ç£æ»æ³äººãšã¯ãåœå®¶è³æ ŒãææããŠãã5人以äžã®å ¬èªäŒèšå£«ãå ±åèšç«ããæ³äººã®ããšãæããŸããäŒèšäºåæãšæ¥åå 容ã¯äŒŒãŠããŸãããå ¬èªäŒèšå£«ãè€æ°åšç±ããŠããç£æ»ã«ç¹åããäŒæ¥ãç£æ»æ³äººã§ãã
ç£æ»ã¯å€ãã®äººçãªãœãŒã¹ãå¿ èŠãšããæ¥åã§ãå ¬èªäŒèšå£«ã®è³æ Œããªããšè¡ãããšãã§ããŸãããå ¬èªäŒèšå£«ã¯ææããŠãã人ãå°ãªãè³æ Œãªã®ã§ãéèŠããã転è·å ãšèšããã§ãããã
ç£æ»æ³äººã«å€åããŠããå ¬èªäŒèšå£«ã®å¹³å幎åã¯ãåŒç€Ÿãã¥ãŒã¬ãã¯ã¹ã®æ±äººããŒã¿ã«ãããš840.8äžåã§ããäŒèšäºåæãçšç士æ³äººãšæ¯èŒããŠæè³æ Œè ãå€ãåšç±ããå ¬èªäŒèšå£«ãšããŠããå°éæ§ã®é«ãå€åå ãªã®ã§ãæ¯äŸããŠå¹³å幎åãäžãããšèããããŸãã
PEãã¡ã³ãã®ä»äºå 容ã幎å
äŒèšå£«ã®è»¢è·å ãšããŠã¯çããã±ãŒã¹ã§ãããPEãã¡ã³ãã1ã€ã®éžæè¢ã«ãªããŸããPEãšã¯ããã©ã€ããŒããšã¯ã€ãã£ãšããæå³ã§ãæªäžå ŽäŒæ¥ã«æè³ããããšã§äŒæ¥ã®äŸ¡å€ãé«ãã売åŽãIPOã§å©çãåŸãã®ãäž»ãªæ¥åå 容ã§ãã
M&Aã¢ããã€ã¶ãŒãæŠç¥ç³»ã³ã³ãµã«ãã£ã³ã°çµéšãå¿ é ã®ãããç£æ»æ³äººããã®è»¢è·å ãšããŠã¯éåžžã«ããŒãã«ãé«ããšèšããŸããããã³ã·ã£ã«æ¡çšããããŸããçãéãªã®ã§ã転è·ãåžæãããªããã£ãããšããäºåæºåã ãã§ãªããã¿ã€ãã³ã°ãèããŠè¡ãã¹ãã§ãããã
å ¬èªäŒèšå£«ã®å€§æäŒæ¥BIG4ãšã¯ïŒ
å ¬èªäŒèšå£«ãªã誰ããç¥ã£ãŠããã®ããBIG4ããšåŒã°ãã倧æç£æ»æ³äººã転è·ããéã®åè£ãšããŠèããŠããæ¹ãå€ãã®ã§ã¯ãªãã§ããããïŒ
äžèšã®4瀟ãããªãBIG4ã®ç¹åŸŽã幎åã玹ä»ããã®ã§ã転è·å ãæ€èšããã®ã«æŽ»çšããŠã¿ãŠãã ããã
- EYæ°æ¥æ¬æéè²¬ä»»ç£æ»æ³äºº
- æé責任ãããç£æ»æ³äºº
- æéè²¬ä»»ç£æ»æ³äººããŒãã
- PwCãããæéè²¬ä»»ç£æ»æ³äºº
幎åã«ã€ããŠã¯ãããã€ããäŒèšå£«ããBIG4ããããã®ãæ¥ååã³è²¡ç£ã®ç¶æ³ã«é¢ããèª¬ææžããåºã«ç®åºããããŒã¿ãåèã«ããŠããŸãã
EYæ°æ¥æ¬æéè²¬ä»»ç£æ»æ³äºº
æ¥æ¬åã®ç£æ»æ³äººãå身ãšããŠããäŒæ¥ã§ãããEYæ°æ¥æ¬æéè²¬ä»»ç£æ»æ³äººããç£æ»æ³äººãšããŠã®ä¿¡é Œãšç€ŸäŒè²¢ç®ãç®æãããšãäŒæ¥ç念ãšããç·äººå¡ãçŽ6,200人ãšBIG4ã®è©æžãã«æ¥ããªãå€§äŒæ¥ãšèšããã§ãããã
æ¥åå 容ã¯å€å²ã«æž¡ããŸãããäžã§ããã¢ã·ã¥ã¢ã©ã³ã¹ãµãŒãã¹ããšãã¢ããã€ã¶ãªãŒãµãŒãã¹ããã¡ã€ã³ãšããŠããŸãã
| ã¢ã·ã¥ã¢ã©ã³ã¹(ä¿èšŒ)ãµãŒãã¹ | äŒæ¥ãæåºããäœããã®ç®å®çµæãæ°å€ãªã©ã®æ å ±ã«å¯ŸããŠãç£æ»ãéããŠä¿¡é Œæ§ãä¿èšŒããæ¥åã |
|---|---|
| ã¢ããã€ã¶ãªãŒãµãŒãã¹ | äŒæ¥ã®çºå±ãæé·ã®ããã«ãçµå¶ç®¡çã«é¢ããã¢ããã€ã¹ãè¡ãæ¥åã |
EYæ°æ¥æ¬æéè²¬ä»»ç£æ»æ³äººã®å¹³å幎åã¯çŽ866äžåãšBIG4ã®äžã§ãé«ãæ°å€ãèªã£ãŠããŸãã
æé責任ãããç£æ»æ³äººïŒKPMGïŒ
ä¿¡é Œæ§ãšé«å質ã®ãµãŒãã¹ãæäŸããããã®ã人æã®å質ããéèŠèŠããŠãããæé責任ãããç£æ»æ³äººããç·äººå¡çŽ5,800人ãšãBIG4ã®äžã§ã¯å°ãªãæ¹ã§ããããããŒãããŒãã®æ°ã¯æãå€ããšããç¹åŸŽããããŸãã
ããŒãããŒãšã¯ç£æ»æ³äººã«ãããŠä»£è¡šè ãé€ããã£ãšãé«ã圹è·ã§ãå ±åçµå¶è ãšããŠéåžžã®ç£æ»æ¥å以å€ã«ãæ³äººå šäœã®éå¶ã«ãé¢ããããžã·ã§ã³ã§ããããŒãããŒã®æ°ãå€ããšããã®ã¯ãããã ã人æã®å質ã«ãã ãã£ãŠãã蚌æã§ããããŸãã
ãããã£ãŠãã¹ãã«ã¢ããã»ãã£ãªã¢ã¢ãããç®æããŠããå ¬èªäŒèšå£«ã®æ¹ã«åããŠãã転è·å ãšèšããã§ããããæé責任ãããç£æ»æ³äººã®å¹³å幎åã¯çŽ899äžåãšBIG4ã®äžã§æã髿°Žæºã§ãã
æéè²¬ä»»ç£æ»æ³äººããŒãã
å šåœèŠæš¡ã®ç£æ»æ³äººãšããŠæ¥æ¬ã§åããŠèšç«ãããã®ããæéè²¬ä»»ç£æ»æ³äººããŒããããç·äººå¡ã¯çŽ6,500人ãšBIG4ã®äžã§ãæãå€ãã®ãç¹åŸŽã§ãã
ãQuality firstããã¹ããŒã¬ã³ãšããå質éèŠã®ç£æ»æ¥åããªã¹ã¯ã¢ããã€ã¶ãªãŒã«ããããŸããŸãªæ¥åãé«ãè©äŸ¡ãåŸãŠããŸããæéè²¬ä»»ç£æ»æ³äººããŒããã®å¹³å幎åã¯çŽ821äžåãšBIG4ã®äžã§ã¯æãäœãæ°å€ã§ãããäžè¬çã«ã¯ååé«ãæ°Žæºãšèšããã§ãããã
PwCãããæéè²¬ä»»ç£æ»æ³äºº
ãPwCãããæéè²¬ä»»ç£æ»æ³äººãã¯ãBIG4ã®äžã§ã¯æãæŽå²ãè¥ãç£æ»æ³äººã§ããç·äººå¡ãçŽ2,800人ãšä»ã®3ç€Ÿãšæ¯ã¹ããšå°èŠæš¡ãšèšããã§ãããã
æ¥åé¢ã§ã¯ãå質ã®é«ãç£æ»æ¥åã¯ãã¡ãããäŒæ¥çµ±æ²»ãžã®å¯Ÿå¿çã®ã¬ããã³ã¹é¢é£æ¥åã«åŒ·ããšããç¹åŸŽããããŸããPwCãããæéè²¬ä»»ç£æ»æ³äººã®å¹³å幎åã¯çŽ829äžåãšä»3瀟ã«èŠå£ãããªãé«åå ¥ãšãªã£ãŠããŸãã
ç±³åœå ¬èªäŒèšå£«ïŒUSCPAïŒã転è·ã§ããäŒæ¥ã¯ïŒ
è¿å¹Žã泚ç®åºŠãäžããã€ã€ãããç±³åœå ¬èªäŒèšå£«ïŒUSCPAïŒããç±³åœå ¬èªäŒèšå£«ã®è³æ Œã¯ãç±³åœå ¬èªäŒèšå£«åäŒããäŒèšã»çšåã»è²¡åãªã©ã®èœåãåœéçãªåºæºã§èªããããŠãããšãã蚌ã§ãã
å ¬èªäŒèšå£«ããã®ãã£ãªã¢ã¢ããã«ã€ãªããè³æ ŒãšããŠååŸãèããŠããæ¹ãå€ãã®ã§ã¯ãªãã§ããããïŒ
ããã§ãç±³åœå ¬èªäŒèšå£«ã®è³æ Œã掻çšã§ãã転è·å ãããã€ã玹ä»ããŸããååŸåŸã®ãã£ãªã¢ãã©ã³ãèããéã®åèã«ããŠã¿ãŠãã ããã
æµ·å€äŒèšäºåæ
æ¥æ¬ãšåæ§ã«ãæµ·å€ã«ãäŒèšäºåæãååšããŠããŸããäžã§ããåœå ã®å€§æç£æ»æ³äººã§ããBIG4ãšææºãçµãã§ãã4倧åœéäŒèšäºåæã®ååšã倧ããã§ãã
- DTT(ããã€ã ããŠã·ã¥ ããŒãã)
- EY(ã¢ãŒã³ã¹ãïŒã€ã³ã°)
- KPMG
- PwC(ãã©ã€ã¹ãŠã©ãŒã¿ãŒããŠã¹ã¯ãŒããŒã¹)
äžèšã®4瀟ãããªã4倧åœéäŒèšäºåæã®äž»ãªä»äºå 容ã¯ã次ã®3çš®é¡ã«åããããŸãã
- ç£æ»ã»ä¿èšŒ
- ã³ã³ãµã«ãã£ã³ã°
- çšåã»æ³å
ãã¡ãããä»ã«ãããŸããŸãªæ¥åãè¡ã£ãŠãããäŒèšäºåæã«ãã£ãŠåãå ¥ããŠããæ¥åãç°ãªããŸããçŸå°ã§ã®è»¢è·å ãæ¢ãå Žåãäºåæããšã®ç¹åŸŽããã£ãããªãµãŒãããããšãéåžžã«éèŠãšèšããã§ãããã
ç±³åœå ¬èªäŒèšå£«ïŒUSCPAïŒã®å€åå ã¯ãã¢ãžã¢ããšãŒããããç±³åœãšäžçäžã«ãããŸããã転å€å ãšããŠäººæ°ã®é«ãç±³åœã®å¹³å幎åã®äžäŸã玹ä»ããŸããç±³åœã«ãããç±³åœå ¬èªäŒèšå£«ïŒUSCPAïŒã®å¹Žåã¯å·ã«ãã£ãŠå€§ããªå·®ããããŸããã代衚çãª5ã€ã®å·ã®å¹³åãç®åºãããšããçŽ994äžåãã®é«ãæ°å€ãåºãŸããã
å ¬èªäŒèšå£«ã®è±å¯ãªéžæè¢ããæé©ãªäŒæ¥ãžè»¢è·ããã
äžè¬çãªè·çš®ããå¹ åºãéžæè¢ãäžããããå ¬èªäŒèšå£«ã®è»¢è·ããã¡ãã幎åããã£ãªã¢ã¢ããã倧åã§ãããèªåã®æ§è³ªãä»åŸæºããããæ¥åã«å¯ŸããŠæé©ãªè»¢è·å ãèŠã€ãåºãããšã倧åã§ãã
転è·ãšãŒãžã§ã³ãããã¥ãŒã¬ãã¯ã¹ãã¯ã転è·è äžäººã²ãšãã®åžæã«æ²¿ã£ããã现ãã転è·çžè«ãã§ããŸããå ¬èªäŒèšå£«ã®è»¢è·å ãšããŠããŒãºãé«ãäžè¬äŒæ¥ããå°æ¥ç¬ç«ããããã«å¿ èŠãªã¹ãã«ã身ã«ä»ã転è·å ãªã©ã现ããªèŠæã«ã察å¿å¯èœã§ãã
å°å
å¯çåã®æ±äººæ
å ±ãå€ãæ±ã£ãŠãããUã»Iã¿ãŒã³ã«åŒ·ãã®ãç¹åŸŽã§ããæªå
¬éæ±äººãå€ãåãæ±ã£ãŠããã®ã§ãããã«éžæè¢ãåºããããšãã§ããŸãããæ¯æ¥å¿ãããŠè»¢è·æŽ»åãã§ããªããã身ã«ã€ãããã¹ãã«ãç¿åŸã§ããäŒæ¥ãèŠã€ãããªãããšããæ¹ã¯ããã²ãã¥ãŒã¬ãã¯ã¹ãžãåãåãããã ããã
å°æ¹è»¢è·ã«ããããã£ãªã¢åœ¢æãšæ¡ä»¶äº€æžãã確ããªå®çžŸã§æ¯æŽããŸã
å°æ¹ãžã®è»¢è·ãæ€èšããéãããããŸã§ã®çµéšã掻ããããã¹ãã¯ããã®ããã幎åãå€§å¹ ã«äžãã£ãŠããŸãã®ã§ã¯ãªããããšãã£ãäžå®ãæ±ããŠããŸãããïŒ
ãã®äžå®ãå°åç¹åå転è·ãšãŒãžã§ã³ãã®ãã¥ãŒã¬ãã¯ã¹ãè§£æ¶ããŸãã å°åã«æ ¹å·®ããç¬èªã®ãããã¯ãŒã¯ãšå°éçãªã³ã³ãµã«ãã£ã³ã°ãéããŠãããªãã®è»¢è·æŽ»åããµããŒãããããŸãã
Â
ãã¥ãŒã¬ãã¯ã¹ãéžã°ãã3ã€ã®çç±
éèæ©é¢ãšã®ææºã«ããç¬å çéå ¬éæ±äºº
ãã¥ãŒã¬ãã¯ã¹ã®æå€§ã®åŒ·ã¿ã¯ãå°åéèæ©é¢ãšã®åŒ·åºãªããŒãããŒã·ããã§ãã å°åã®çµå¶è ãšæ¥åžžçã«å¯Ÿè©±ããŠããå°åéèæ©é¢ããçŽæ¥ãçµå¶å¹¹éšãã®ç®¡çè·ãšãã£ãéèŠããžã·ã§ã³ã®äŸé ŒãåããŠããŸãããã®ãããå€§ææ±äººãµã€ãã«ã¯åºåããªã奜æ¡ä»¶ã®ç¬å æ±äººãã玹ä»ããããšãå¯èœã§ãã
>>å°åã®åªè¯äŒæ¥ãããã¥ãŒã¬ãã¯ã¹ã ãã«äŸé Œãããçç±ã¯ã³ãã©
ããã®èŠç¹ã«ããæžé¡æ·»åã»é¢æ¥ãã¬ãŒãã³ã°
ãããŸã§ã®è»¢è·æ¯æŽå®çžŸãããšã«ãæžé¡éžèã®ééçãäžããæ·»åãµããŒãããäŒæ¥ã®ãªã¢ã«ãªå æ ãç¥ãå°œãããã³ã³ãµã«ã¿ã³ãã«ãã颿¥å¯Ÿçãè¡ããŸãã ãŸãããå¿ããããªãã«ä»£ãã£ãŠãé¢åãªæ¥çšèª¿æŽãªã©ããã¹ãŠå°ä»»æ åœè ã察å¿ãæéãããããã¹ã ãŒãºã«è»¢è·æŽ»åãé²ãããããã䌎走ããããŸãã
>>転è·ãšãŒãžã§ã³ããµãŒãã¹ã®æµãã¯ã³ãã©
å°åçžå Žãçç¥ãããæ¡ä»¶ã»å¹Žå亀æžã
å°åã®çµæžç¶æ³ãåäŒæ¥ã®çµŠäžäœç³»ãçç¥ããã³ã³ãµã«ã¿ã³ãããããªãã®çµéšãã¹ãã«ã客芳çã«è©äŸ¡ãããããŸã§ã®ãã£ãªã¢ãæ£åœã«è©äŸ¡ãããäŒæ¥ãã玹ä»ããŸãã ããæç€ºãããæ¡ä»¶ããåžæã«å±ããªãå Žåã§ããå°ãã§ãçæ³ã®åœ¢ã«è¿ã¥ãããããããªãã«ä»£ãã£ãŠäŒæ¥ãžæ¡ä»¶ã»å¹Žå亀æžãè¡ããŸããç®å ã ããèããè»¢è·æ¯æŽã§ã¯ãªãããå ¥ç€ŸåŸã®æŽ»èºãšäººçã®çºå±ãèŠæ®ãããæ¬åœã®æå³ã§ã®ãå±è·ãã®ãæäŒããããããŸãã

ããªãã®ãããŸã§ã®ãã£ãªã¢ãç§ãã¡ãäžç·ã«èããŸã
ããªãã®ãããŸã§ã®ãã£ãªã¢ãã©ãè©äŸ¡ããã©ããžç¹ããããç§ãã¡ã¯å¹çã远ãã®ã§ã¯ãªããäžäººã²ãšãã«å¯ãæ·»ããç¬èªã®éèæ©é¢ãããã¯ãŒã¯ãé§äœ¿ããŠãæé«ã®éžæè¢ããæ¢ãåºããŸãã
ãã¥ãŒã¬ãã¯ã¹ã§ã¯ãããããããèªèº«ã®åžæããããŸã§ã®çµéšãå ±æããã ãããšã§ãæ¡ä»¶ã«åèŽãããéå ¬éæ¡ä»¶ããçºçããéãçžè«è æ§ãžåªå çã«æ å ±ãæäŸã§ããäœå¶ãæŽããŠããŸãã確å®ãªäžæ©ãèžã¿åºãããæ¹ãããŸãã¯æ å ±åéããå§ãããæ¹ãããããšããæã«é Œããããã£ãªã¢ã®çžè«å ããšããŠãåŒç€Ÿã®ãµãŒãã¹ããã²ã掻çšãã ããã
>>ç¡æç»é²ããŠéå ¬éæ±äººã玹ä»ããŠããã
ç¡æäŒå¡ç»é²ã§ãéå ¬éæ±äººã®ã玹ä»ãšè»¢è·ã®ãããç£ä¿®ããè·åçµæŽæžãµã³ãã«ããã¬ãŒã³ãïŒ
äŒå¡ç»é²ïŒç¡æïŒããããšã2ã€ã®ç¹å žãåãåããŸãã1ã€ç®ã¯ãäžè¬ã«ã¯å ¬éãããªãéå ¬éæ±äººã®ã玹ä»ã人æ°äŒæ¥ã®æ°çæ±äººããç»é²è éå®ã§åªå çã«ãç¥ããããŸãã2ã€ç®ã¯ã転è·ã®ãããç£ä¿®ãããè·åçµæŽæžãµã³ãã«ããæ¡çšæ åœè ãæ³šç®ããæžãæ¹ã®ãã€ã³ããæè»œã«åŠã¹ãã®ã§ãæžé¡éžèã®ééçã¢ãããæåŸ ã§ããŸããä»ããç»é²ããŠãçæ³ã®ãã£ãªã¢ãžäžæ©èžã¿åºããŸãããïŒ
ãã®èšäºã®ç£ä¿®
ç¥è°· 貎å®
æç¥çåºèº«ã倧æèšŒåžäŒç€Ÿãåå°äœå瀟ã®å¶æ¥ãçµãŠãç·å人æãµãŒãã¹äŒç€Ÿãžå ¥ç€Ÿã ä»å°æ¯åºã§ã®å€ååŸãå€§åæŽŸé£æ¡ä»¶ã®äŒç»ããéçšã«åŸäºããã®åŸãäŒç€Ÿã®äžæ žãæ ãâæ£ç€Ÿå¡âã®ãµããŒãã«æºãããããšããæãã匷ããªãããã¥ãŒã¬ãã¯ã¹ã®èšç«ã«åç»ããã 17幎äœãã«ãããã³ã³ãµã«ã¿ã³ãã®çµéšã®äžã§3,000åãè¶ ããæ¹ã ããµããŒããåã 人ã®âãã£ãªã¢âã ãã§ãªãâ䟡å€èгâã倧åã«ããŠããã
ã³ã³ãµã«ã¿ã³ã詳现ãèŠã





