{"id":145133,"date":"2018-03-08T10:11:57","date_gmt":"2018-03-08T01:11:57","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=145133"},"modified":"2025-09-29T18:33:50","modified_gmt":"2025-09-29T09:33:50","slug":"management-307","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/management-307\/","title":{"rendered":"\uff2d\uff06\uff21\u306b\u5fc5\u8981\u306a\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u57fa\u672c\u3068\u5b9f\u52d9\uff0d\u5171\u901a\u7de8\uff0d\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u7a2e\u985e\u3068\u5fc5\u8981\u306a\u5834\u9762\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong><span style=\"color: #333399;\">\uff2d<\/span><span style=\"font-size: 20px;\">\uff06<\/span><span style=\"color: #b22222;\">\uff21<\/span><span style=\"font-size: 20px;\">\u306b\u5fc5\u8981\u306a<\/span><\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong><span style=\"color: #800000;\">\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9<\/span><span style=\"font-size: 18px;\">\u306e<\/span>\u57fa\u672c<span style=\"font-size: 18px;\">\u3068<\/span>\u5b9f\u52d9<\/strong><\/h3>\n<h5 style=\"text-align: center;\"><strong>\uff0d\u5171\u901a\u7de8\uff0d<\/strong><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u7a2e\u985e\u3068\u5fc5\u8981\u306a\u5834\u9762\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u516c\u8a8d\u4e0d\u6b63\u691c\u67fb\u58eb<br \/>\n<strong>\u677e\u6fa4\u3000\u516c\u8cb4<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 3px solid #cccccc; text-align: center; border-radius: 20px;\">\n<p style=\"text-align: center; margin-bottom: 3px;\"><a title=\"\uff2d\uff06\uff21\u306b\u5fc5\u8981\u306a\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u57fa\u672c\u3068\u5b9f\u52d9\uff0d\u5171\u901a\u7de8\uff0d\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u30d7\u30ed\u30bb\u30b9\u2460\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/management-308\/\">\uff08\u6b21\u56de\uff09\u2192<\/a><\/p>\n<\/div>\n<p><strong>\u3000<\/strong><br \/>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 15px; border-radius: 15px;background-color:#F0F8FF;color:#000000;border-color:#000080;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#000080;\"><\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #000080;\"><strong>\uff0d\u306f\u3058\u3081\u306b\uff0d<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#000080;\"><\/div>\n<p>\u60b2\u3057\u3044\u3053\u3068\u306b\u53f3\u80a9\u4e0a\u304c\u308a\u3067\u306e\u6210\u9577\u3092\u6301\u7d9a\u3067\u304d\u308b\u65e5\u672c\u4f01\u696d\u306f\u5c11\u306a\u3044\u3002\u305d\u306e\u305f\u3081\u3001\u65e5\u672c\u4f01\u696d\u306e\u591a\u304f\u306f\u300c\u4f01\u696d\u306e\u4f4e\u6210\u9577\u3092M&amp;A\u3067\u88dc\u3046\u300d\u300c\u5e02\u5834\u958b\u62d3\u306e\u305f\u3081\u306b\u6642\u9593\u3092\u8cb7\u3046\u300d\u306a\u3069\u3092\u7406\u7531\u306bM&amp;A\u3092\u5b9f\u884c\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>M&amp;A\u306f\u6210\u529f\u3059\u308c\u3070\u3001\u696d\u754c\u306e\u52e2\u529b\u56f3\u3092\u4e00\u6c17\u306b\u5857\u308a\u66ff\u3048\u308b\u307b\u3069\u306e\u529b\u304c\u3042\u308b\u304c\u3001\u6b8b\u5ff5\u306a\u304c\u3089\u591a\u304f\u306e\u4f01\u696d\u306f\u671f\u5f85\u901a\u308a\u306e\u6210\u679c\u3092\u4e0a\u3052\u3089\u308c\u305a\u306b\u696d\u7e3e\u60aa\u5316\u306b\u3064\u306a\u304c\u308b\u3053\u3068\u306b\u306a\u308b\u3002M&amp;A\u3067\u306e\u640d\u5931\u306f\u3001M&amp;A\u305d\u306e\u3082\u306e\u306e\u5931\u6557\u306e\u307f\u306a\u3089\u305a\u3001\u7af6\u5408\u4ed6\u793e\u3078\u306e\u6557\u5317\u3092\u3082\u610f\u5473\u3059\u308b\u3053\u3068\u3082\u3042\u308b\u3067\u3042\u308d\u3046\u3002<\/p>\n<p>M&amp;A\u306e\u5931\u6557\u8981\u56e0\u306b\u306f\u3001\u300c\u4e8b\u696d\u6226\u7565\u306e\u6b20\u5982\u300d\u3084\u300c\u4e8b\u524d\u8abf\u67fb\u4e0d\u8db3\u300d\u3001\u300c\u7d71\u5408\u306e\u5931\u6557\u300d\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u308b\u3002\u672c\u9023\u8f09\u3067\u306f\u3001\u305d\u306e\u4e2d\u3067\u3082\u3001\u4e3b\u306bM&amp;A\uff08\u4f01\u696d\u8cb7\u53ce\u30fb\u58f2\u5374\uff09\u306e\u53d6\u5f15\u5b9f\u884c\u524d\u306b\u3001\u5bfe\u8c61\u4f1a\u793e\u3084\u5bfe\u8c61\u4e8b\u696d\u306b\u5bfe\u3057\u3066\u5b9f\u65bd\u3059\u308b\u300c\u4e8b\u524d\u8abf\u67fb\u4e0d\u8db3\u300d\u306b\u3088\u308b\u5931\u6557\u3092\u56de\u907f\u3059\u3079\u304f\u3001\u30dd\u30a4\u30f3\u30c8\u3092\u3064\u3044\u3066\u8907\u6570\u56de\u306b\u308f\u305f\u308a\u89e3\u8aac\u3092\u884c\u3044\u305f\u3044\u3002<\/p>\n<\/div><!--more--><\/p>\n<p>\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3068\u306f\u3001M&amp;A\uff08\u4f01\u696d\u8cb7\u53ce\u30fb\u58f2\u5374\uff09\u3084\u4f01\u696d\u518d\u751f\u306a\u3069\u306e\u53d6\u5f15\u5b9f\u884c\u524d\u306b\u3001\u5bfe\u8c61\u4f1a\u793e\u3084\u5bfe\u8c61\u4e8b\u696d\uff08\u4ee5\u4e0b\u3001\u300c\u5bfe\u8c61\u4f1a\u793e\u7b49\u300d\uff09\u306b\u5bfe\u3057\u3066\u5b9f\u65bd\u3059\u308b\u8abf\u67fb\u306e\u7dcf\u79f0\u3067\u3042\u308b\u3002\u4e00\u6614\u524d\u306f\u3001\u8cb7\u53ce\u76e3\u67fb\u3084\u3001Due\uff08\u5f53\u7136\u306e\u3001\u6b63\u5f53\u306a\uff09\u3068Diligence\uff08\u52e4\u52c9\u3001\u7cbe\u52b1\u3001\u52aa\u529b\uff09\u3092\u7d44\u307f\u5408\u308f\u305b\u305f\u8a00\u8449\u306a\u3069\u3068\u8aac\u660e\u3055\u308c\u3066\u3044\u305f\u304c\u3001\u73fe\u5728\u3067\u306f\u305d\u306e\u5fc5\u8981\u3082\u306a\u304f\u3001\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3068\u3044\u3046\u7528\u8a9e\u306f\u4e00\u822c\u5316\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u7279\u306b\u3001\u8fd1\u5e74\u7d4c\u55b6\u8005\u306e\u8aac\u660e\u8cac\u4efb\u306f\u975e\u5e38\u306b\u91cd\u8981\u3067\u3042\u308a\u3001\u4f01\u696d\u8cb7\u53ce\u3084\u7d44\u7e54\u518d\u7de8\u3001\u7d4c\u55b6\u7d71\u5408\u306a\u3069\u306e\u53d6\u5f15\u5408\u7406\u6027\u3092\u3001\u682a\u4e3b\u3084\u91d1\u878d\u6a5f\u95a2\u3092\u542b\u3080\u5229\u5bb3\u95a2\u4fc2\u8005\u306b\u8aac\u660e\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u9069\u5207\u306a\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u304c\u5fc5\u8981\u4e0d\u53ef\u6b20\u3067\u3042\u308b\u3002\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306f\u3001\u901a\u5e38\u3001\u57fa\u672c\u5408\u610f\u5951\u7d04\uff08LOI\uff09\u304c\u7de0\u7d50\u3055\u308c\u305f\u5f8c\u3067\u3001\u304b\u3064\u3001\u6700\u7d42\u6761\u4ef6\u4ea4\u6e09\u306b\u79fb\u308b\u524d\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u5b9f\u65bd\u3055\u308c\u308b\uff08\u4e0b\u56f3\u3001Step\uff15\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/ma-due1-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-145209\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/ma-due1-1.png\" alt=\"\" width=\"1048\" height=\"276\" \/><\/a><br \/>\n\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306f\u3001\u8abf\u67fb\u306e\u8996\u70b9\u306a\u3069\u306b\u3088\u308a\u3001\u30d3\u30b8\u30cd\u30b9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3001\u8ca1\u52d9\u30fb\u7a0e\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3001\u6cd5\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3001\u4eba\u4e8b\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3001IT\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3001\u74b0\u5883\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306a\u3069\u306e\u7a2e\u985e\u304c\u3042\u308a\u3001\u591a\u304f\u306f\u4e0b\u8a18\u306e\u76ee\u7684\u3067\u5b9f\u65bd\u3055\u308c\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#b22222;\">\n\t\t<ul>\n<li>\u6226\u7565\u306e\u691c\u8a3c\uff1a\u5bfe\u8c61\u4f1a\u793e\u7b49\u304c\u81ea\u793e\u306eM&amp;A\u6226\u7565\u306b\u9069\u5408\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u3092\u691c\u8a3c\u3059\u308b\u3002<\/li>\n<li>\u4f01\u696d\u4fa1\u5024\u7b97\u5b9a\uff1a\u767a\u898b\u4e8b\u9805\u3092\u7e54\u308a\u8fbc\u3093\u3067\u8cb7\u53ce\u4fa1\u683c\u306e\u7b97\u5b9a\u306b\u8cc7\u3059\u308b\u60c5\u5831\u3092\u8abf\u67fb\u3059\u308b\u3002<\/li>\n<li>\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u30fc\u306e\u691c\u8a3c\uff1a\u5f53\u521d\u610f\u56f3\u3057\u3066\u3044\u305f\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u30fc\u3067\u3088\u3044\u304b\u5426\u304b\u306e\u691c\u8a0e\u6750\u6599\u3068\u3059\u308b\u3002<\/li>\n<li>\u5951\u7d04\u6761\u4ef6\u306e\u5206\u6790\uff1a\u8cb7\u53ce\u5951\u7d04\u3067\u906e\u65ad\u3059\u3079\u304d\u30ea\u30b9\u30af\u9805\u76ee\u306e\u6d17\u51fa\u3057\u3068\u5bfe\u5fdc\u7b56\u3092\u691c\u8a0e\u3059\u308b\u3002<\/li>\n<li>\u7d71\u5408\u6e96\u5099\uff1a\u7d71\u5408\u5f8c\u306b\u30b7\u30ca\u30b8\u30fc\u52b9\u679c\u3092\u767a\u63ee\u3055\u305b\u308b\u305f\u3081\u306b\u554f\u984c\u3068\u306a\u308b\u4e8b\u9805\u3092\u65e9\u671f\u306b\u767a\u898b\u3057\u3001\u53d6\u5f15\u5b9f\u884c\u5f8c\u306e\u5bfe\u51e6\u3092\u691c\u8a3c\u3059\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n\u3053\u3053\u3067\u306f\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u306a\u304b\u3067\u3082\u4ee3\u8868\u7684\u306a\u4e0b\u8a18\u306e\uff13\u3064\u3092\u8aac\u660e\u3059\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#cd853f;\">\n\t\t<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/ma-due1-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-145215\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/ma-due1-2.png\" alt=\"\" width=\"250\" height=\"257\" \/><\/a><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#cd853f;\"><\/div>\n<h4 style=\";margin-top: -10px; margin-bottom: 10px;\"><span style=\"color: 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style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#cd853f;\"><\/div>\n<h4 style=\";margin-top: -10px; margin-bottom: 10px;\"><span style=\"color: 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style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#cd853f;\"><\/div>\n<h4 style=\";margin-top: -10px; margin-bottom: 10px;\"><span style=\"color: #7a453d;\"><strong>\u300a\u6cd5\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u300b<\/strong><\/span><\/h4>\n<p>\u6cd5\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306f\u3001\u53d6\u5f15\u5b9f\u884c\u306b\u3042\u305f\u308a\u3001\u5bfe\u8c61\u4f1a\u793e\u7b49\u306b\u3064\u3044\u3066\u3001\u6cd5\u7684\u554f\u984c\u70b9\u306e\u6709\u7121\u3092\u8abf\u67fb\u3059\u308b\u624b\u7d9a\u3067\u3042\u308b\u3002\u4f1a\u793e\u7d44\u7e54\u3001\u682a\u4e3b\u30fb\u682a\u5f0f\u3001\u95a2\u4fc2\u4f1a\u793e\u3001\u8a31\u8a8d\u53ef\u3001\u5951\u7d04\u3001\u8cc7\u7523\u30fb\u8ca0\u50b5\u3001\u77e5\u7684\u8ca1\u7523\u6a29\u3001\u52b4\u52d9\u3001\u8a34\u8a1f\u30fb\u7d1b\u4e89\u3001\u74b0\u5883\u306a\u3069\u3001\u5e83\u7bc4\u306b\u884c\u308f\u308c\u308b\u3053\u3068\u3082\u591a\u3044\u3002<\/p>\n<p>\u682a\u5f0f\u8b72\u6e21\u5f62\u5f0f\u306eM&amp;A\u306e\u5834\u5408\u306b\u306f\u3001\u5bfe\u8c61\u4f1a\u793e\u306e\u682a\u5f0f\u306e\u767a\u884c\u3068\u5e30\u5c5e\u306e\u6cd5\u7684\u6709\u52b9\u6027\u304cM&amp;A\u306e\u524d\u63d0\u3068\u306a\u308b\u3002\u5bfe\u8c61\u4e8b\u696d\u304c\u8a31\u8a8d\u53ef\u5236\u306e\u3082\u306e\u3067\u3042\u308c\u3070\u3001\u305d\u306e\u6709\u52b9\u6027\u3082\u5f53\u7136\u3001M&amp;A\u306e\u524d\u63d0\u3068\u306a\u308b\u3002\u307e\u305f\u3001\u5951\u7d04\u3084\u52b4\u52d9\u7b49\u306b\u3064\u3044\u3066\u5bfe\u8c61\u4f1a\u793e\u7b49\u304c\u6cd5\u7684\u306a\u30ea\u30b9\u30af\u3092\u62b1\u3048\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001M&amp;A\u5f8c\u306b\u8a34\u8a1f\u3084\u7d1b\u4e89\u7b49\u304c\u8d77\u3053\u308a\u3001\u30b3\u30b9\u30c8\u3068\u6642\u9593\u304c\u6d6a\u8cbb\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<p>\u8ca1\u52d9\u30fb\u7a0e\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3068\u91cd\u8907\u3059\u308b\u90e8\u5206\u3082\u3042\u308b\u304c\u3001\u6cd5\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306f\u6cd5\u5f8b\uff65\u5951\u7d04\u7b49\u306e\u5206\u6790\u3092\u8981\u3059\u308b\u30ea\u30b9\u30af\u3092\u8abf\u67fb\u3059\u308b\u70b9\u3067\u3001\u8ca1\u52d9\u30fb\u7a0e\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3068\u7570\u306a\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<\/div>\n<p>\u6b21\u306eEY\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u30fb\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc\u30fb\u30b5\u30fc\u30d3\u30b9\u682a\u5f0f\u4f1a\u793e\u306e\u8abf\u67fb\u306b\u3088\u308b\u3068\u3001\u65e5\u672c\u306b\u304a\u3051\u308b2017\u5e74\u306eM&amp;A\u5e02\u5834\u306f\u3001\u65e5\u672c\u4f01\u696d\u306e\u7d4c\u55b6\u5c64\u304c\u6210\u9577\u306b\u5f15\u304d\u7d9a\u304d\u91cd\u70b9\u3092\u7f6e\u304f\u305f\u3081\u3001\u3055\u3089\u306b\u6d3b\u6027\u5316\u3059\u308b\u3068\u4e88\u6e2c\u3057\u3066\u3044\u308b\u3002\u56fd\u5185\u7d4c\u6e08\u6210\u9577\u306e\u4f4e\u8ff7\u3084\u6d77\u5916\u306e\u653f\u6cbb\u7684\u306a\u4e0d\u78ba\u5b9f\u6027\u304c\u3042\u308b\u4e2d\u3001\u4f01\u696d\u306e\u30d3\u30b8\u30cd\u30b9\u74b0\u5883\u306e\u5909\u5316\u304c\u52a0\u901f\u3057\u3001M&amp;A\u306f\u6210\u9577\u3078\u306e\u8fd1\u9053\u3068\u3057\u3066\u3001\u65e5\u672c\u4f01\u696d\u306e\u91cd\u8981\u306a\u6226\u7565\u306e\u3072\u3068\u3064\u306b\u306a\u308b\u3067\u3042\u308d\u3046\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u25c6\u65e5\u672c\u306b\u304a\u3051\u308bM&amp;A\u53d6\u5f15\uff08\u5358\u4f4d\uff1a\u5146\u5186\uff09<\/strong><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/ma-due1-3.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-145218\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/ma-due1-3.png\" alt=\"\" width=\"500\" height=\"328\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/ma-due1-3.png 860w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/ma-due1-3-300x197.png 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<p style=\"margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u5178\uff1aEY\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u30fb\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc\u30fb\u30b5\u30fc\u30d3\u30b9\u682a\u5f0f\u4f1a\u793e\uff09<\/span><\/p>\n<div style=\"padding: 10px; border: 2px dotted #4682B4; background-color: #ffffff; border-radius: 10px; margin-bottom: 0px;\">\n<h4 style=\"margin-bottom: 3px;\"><strong>\u3010\u5b9f\u52d9\u4e8b\u4f8b\uff11\uff0d\uff11\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-top: 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