Class Title Accounting System Design 1 Instructor...
Transcript of Class Title Accounting System Design 1 Instructor...
Class Title:Accounting System Design 1 Instructor:Toshifumi Takada Semester:Autumn
Course Number: EAC-ACC570
Teaching Language: English
1. Course Objectives and Outline
There are 3 kinds of accounting reporting systems in Japan; disclosure for investors by
Financial Instrument, definite settlement of accounts by Company Law and tax return by
Corporate Tax Law. These unique accounting reporting systems have been established since
1886 and contributed the industrialization and modernization of Japanese society. The objective
of this course is to understand the philosophy and basic structure of these 3 accounting reporting
systems.
2. Learning Goal
To understand the basic philosophy of the Japanese accounting systems
3. Course Content and Schedule
Class is to be held on once every 2 weeks on Saturday and Sunday, 13:00 – 14:30 from October 6,
2018 to January 19, 2019; 15 classes + Examination(January 26).
# Date Topic Content Reference
1 Oct 6 Orientation Objective, Outline,
Method, Evaluation
PPT
Reference *3
2 Oct 7 Accounting reporting
systems in Japan
Literacy of accounting
= Bookkeeping and cost
accounting
Disclosure: Accounting
for investors
Accounting for
stockholders
Tax Return: Accounting
for government
PPT
3 Oct 20 Modern nations,
Relationship: income
Calculation and
formation of nations
What is nations?
Role of government
Necessity of income
calculation
PPT
Reference *1
4 Oct 21 Development of
economy and role of
accounting
Economic Development:
agriculture,
manufacturing, and
service economy
PPT
Reference *1
5 Nov 3 Free market and
regulation
Lemon Market vs
Invisible hand of God
PPT
Report #1
6 Nov 4 Financial Instruments
Exchange Law:
Disclosure system
Philosophy of
FIEL
Informed decision
PPT
Reference *2
Freedom of choice
Responsibility
Caveat emptor
7 Nov 17 Capital Cost
Role of Information
Reasons of window
dressing, audit
Price of using resources
of other people
Risk and return
Profit and stock price
PPT
Reference *2
8 Nov 18 Companies Act:
Settlement of equity
Appropriation of profit
Philosophy of Company
Act: Who is the owner of
a company?
PPT
9 Dec 1 Separation of
Ownership and
management
Control of management
Governance
Settlement of FS
Stock option
PPT
10 Dec 2
Issues of Company Act
Structure of industry
General Meeting
Audit by CPA
3 million limited
liability companies
3,500 listed companies
Owner manager SMEs
Black company
PPT
Report #2
11 Dec 15 Corporate Tax Law
Highest tax rate in
the world
4 million of business
enterprises
The concept of business
Income Tax, Corporate
Tax
PPT
12 Dec 16
Principle based
accounting standards
vs
Rule based
Accounting standards
Japanese Government
Policy for SMEs
85% of SMEs are
exempted from the
payments of corporate
tax
PPT
13 Jan 5
Ekikin and Sonkin
Survey by IRS
Special Inspection by
IRS
Effects of rule based
accounting standards
Realization of desirable
society
PPT
14 Jan 6 Auditing in Japan
Statutory auditor
CPA audit
Audit committee
Professional in
accountancy: CPA and
Tax Accountant
Consolidated audit
Government audit
PPT
15 Jan 19
Accounting Fraud Group Discussion and
essay type exam
Jan 26
Examination
4. Assessment Criteria
(1) 30%: Attendance and number of questions
(2) 20%: 2 times of reports
(3) 50%: Final examination
5. Textbook and Reading List
Reference books:
*1: Adam Smith, Wealth of Nations, 1776
*2: John Hicks, Value and Capital, 1939
*3 John Stuart Mill, On Liberty, 1859
The 3 books are to be stored at the office of IGSAP. *2 and *3 can be downloaded from Kindle at
free.
6. Preparation and Review
To read reference books beforehand and to make a question after the class
7. Note(Requirements, E-mail, Office Hour)
The knowledge of bookkeeping and cost accounting is required. Understanding basic
bookkeeping procedures is needed. Introductory exercise book will be introduced.
Email: [email protected]
Office Hour: after the class
Class Title: Financial Accounting 1 Instructor: Hiroko INOKUMA Semester:Autumn
Course Number: EAC-ACC571
Teaching Language: English
1. Course Objectives and Outline
Financial Accounting is a critical element of economic infrastructure, which is to provide financial information
about an entity for its stakeholders and thus fulfill its accountability obligation. In Japan, the financial accounting
consists of two systems; the financial reporting system under the Financial Instruments and Exchange Act and
the statutory reporting system under the Companies Act. Financial reports in these systems must be prepared in
accordance with Generally Accepted Accounting Principles (GAAP) of Japan. Moreover, those systems are
interrelated with the tax accounting system.
In this course, the students will study the basic concepts, frameworks and rules of Japan GAAP and its
relationship with the society and the economy. Though the concepts and rules of the IFRS are regarded as a part
of Japan GAAP, the students are also required to study other elements of Japan GAAP, including the concepts
and rules of Japanese tax accounting systems. Moreover, we’d like to follow the illustrative GAAPs difference
among IFRS, US GAAP and JP GAAP.
We’ll discuss about the fundamental and advanced topics on international accounting and auditing theories in
this lecture class. We’ll learn not only the basic concepts and general rules/procedures of accounting standards in
fundamental and intermediate level, but also the academic issues surrounding the topics.
2. Learning Goal
In this lecture course, students are expected to develop their capabilities to understand intermediate level of
financial accounting issues. In addition, we’d like to learn about current auditing and international accounting
issues.
3. Course Content and Schedule
No. Date Topic Content Reference
1 Oct.4 0. Orientation,
1. Financial
Reporting and
Accounting
Standards
Course Objective, Outline, Method,
Evaluation
Accounting Stats.
General Overview and review of Basics
PPT
Kieso,
Ch.1
2 Oct.11 2. Conceptual
Framework for
Financial Reporting
Conceptual Framework overview (IFRS,
US, and Japan)
Qualitative: relevance/faithful
representation, disclosures, constrained
by cost-benefit
PPT
Kieso,
Ch.2
3 Oct.18 3. The Accounting
Information
System
Goal: need to maintain set of accurate
records
PPT
Kieso,
Ch.3
4 Oct.25 4. Income Statement
and Related
Information
Income Statement: evaluate past
performance, provide basis for
prediction, and assess risk to future cash
flows
PPT
Kieso,
Ch.4
5 Nov.1 5. Statement of
Financial Position
and Statement of
Cash Flows
Balance Sheet – liquidity,
solvencyfinancial flexibility
PPT
Kieso,
Ch.5
6 Nov. 8 6. Accounting and
the Time Value of
Moneey
Basic time value concepts
Simple interest, Compound interest
Discounting
Present value & Future value
Annuities
PPT
Kieso,
Ch.6
Nov.15 lecture cancelation
7 Nov. 22 7. Cash and
Receivables
Cash: What is cash? Reporting cash
Accounting receivable: Recognition,
Valuation, Impairment evaluation
process
Notes Receivable
Special issues: Fair value option,
Derecognition of receivables,
Presentation and analysis
PPT
Kieso,
Ch.7
8 Nov.29
8. Valuation of
Inventories: A
Cost-Basis
Approach
Inventory issues: Cash flow, Control,
Basic inventory valuation
PPT
Kieso,
Ch.8
9 Dec.6 9. Inventories:
Additional Valuation
Issues
Physical Goods Included in Inventory
Costs Included in Inventory
Cost Flow Assumptions
PPT
Kieso,
Ch.9
10 Dec. 13 10. Acquisition and
Disposition of
Property, Plant, and
Equipment
Acquisition: Acquisition costs,
Self-constructed assets, Interest costs
PPT
Kieso,
Ch.10
11 Dec.20 11. Depreciation,
Impairments, and
Depletion
Valuation: Cash discount, Deferred
contracts, Lump-sum purchases, Share
issuance, Non-monetary exchanges,
Government grants
PPT
Kieso,
Ch.11
12 Dec. 27
12. Intangible Assets Overview: Characteristics, Valuation,
Amortization
Impairment of intangibles
Research and Development Costs
PPT
Kieso,
Ch.12
13 Jan.10
13. Current
Liabilities,
Provisions, and
Contingencies
Current Liabilities: Account payable,
Notes payable, etc.
Provisions: Recognition, Measurement,
Common types, Disclosures
Contingencies: Contingent liabilities,
Contingent assets
PPT
Kieso,
Ch.13
14 Jan. 17 14. Non-Current
Liabilities
Bonds Payable: Issuing bonds, Types
and ratings of bonds, Valuation,
Effective-interest method
Long-Term Notes Payable
Special Issues: Extinguishments, Fair
value option, Off-balance-sheet
financing
PPT
Kieso,
Ch.14
15 Jan. 24
15. Equity Corporate Form
Equity
Preference Shares
Dividend Policy
PPT
Kieso,
Ch.15
Possible alternative dates: Jan. 31st.
4. Assessment Criteria
(1) 30%: Attendance and class participation
(2) 10%: Frequency and quality of remarks in class
(3) 30%: Short essays and quizzes(including homework)
(4) 30%: Final examination
5. Textbook and Reading List
Textbook
Intermediate Accounting: IFRS Edition, 2nd Edition,
Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield, July 2014, Wiley.
20 copies are available at Hirai IGSAP satellite campus.
Reading List/References
Japanese Accounting and Auditing System
American Institute of Certified Public Accountants (1988) The Accounting Profession in Japan, Professional
Accounting in Foreign Countries Series, 81 pages.
The Japanese Institute of Certified Public Accountants, Corporate Disclosure in Japan – Overview (Fourth
Edition), July 1998.
The Japanese Institute of Certified Public Accountants, Corporate Disclosure in Japan – Accounting (Third
Edition), July 1999.
The Japanese Institute of Certified Public Accountants, Corporate Disclosure in Japan – Reporting (Fourth
Edition), December 2002.
The Japanese Institute of Certified Public Accountants, Corporate Disclosure in Japan – Auditing (Third
Edition), April 2005.
Understand Japanese accounting theory
Kyojiro Someya, Japanese Accounting: A Historical Approach, 1996/6/1
Kunio Ito, Makoto Nakano, International Perspectives on Accounting and Corporate Behavior (Advances in
Japanese Business and Economics) 2014/3/21
Sunder, S. and H. Yamaji (ed.)(1999) The Japanese Style of Business Accounting, Quorum Books, 268 pages
1999/12/30.
Teruyuki Kawasaki, Takashi Sakamoto General Accounting Standards for small-and Medium-Sized Entities in
Japan, Wiley, 2014
Three GAAP comparison : JGAAP, IFRS, USGAAP
http://www.shinnihon.or.jp/services/ifrs/issue/ifrs-others/other/pdf/ifrs-jgaap-comparison-v30-E.pdf
http://www.ey.com/Publication/vwLUAssets/EY-US-GAAP-vs-IFRS-the-basics-2013/$FILE/EY-US-GAAP-vs-I
FRS-the-basics-2013.pdf
Other references
Benston, G. J.,(ed.) M. Bromwich, R. E. Litan, and A. Wagenhofer (2006) Worldwide Financial Reporting: The
Development And Future of Accounting Standards, Oxford University Press.
Godfrey J.M. and K. Chalmers(ed.)(2007), Globalisation of Accounting Standards, Edward Elgar Publishing.
6. Preparation and Review
Basically this course will consist of lecture, discussion, presentations (guest speakers), quizzes, homework and
exams.
It is encouraged to read textbook and reference materials before and after the class.
7. Note(Requirements, E-mail, Office Hour)
Office Hour: Before and after this class
e-mail: [email protected]
Class Title:Tax Accounting 1 Instructor:Yiuwai Wong Semester:Autumn
Course Number: EAC-ACC572
Teaching Language: English
1. Course Objectives and Outline
The objective of this course is to learning basic principle of tax accounting and the overall
picture of relation between income tax and accounting
2. Learning Goal
The aim of this course is for students to learn basic principles of tax accounting and the
overall picture of Japanese Tax system
3. Course Content and Schedule
No. Date Theme Content Materials, etc.
1 3/Oct/
2018
Orientation Purpose, overview,
Grading scheme
PPT
2 10/Oct/
2018
Corporate tax and
decision making
Impact of corporate tax
has on the
decision-making,
Significance and
necessity of tax effect
accounting
PPT
3 17/Oct/
2018
Background of
Japanese Tax system
and strategies of
Postwar Tax Policy
The background of the
formation of Japan's
tax system and The
strategies of Postwar
Tax Policy
PPT
4 24/Oct/
2018
General
characteristics of
Japanese tax system
and tax
administration
General
characteristics of
Japanese tax system,
Tax administration and
tax equity
PPT
Report
5 31/Oct/
2018
Individual income
tax(1)
Basic structure of the
income tax system
PPT
6 7/Nov/
2018
Individual income
tax(2)
Effects of taxation on
the distribution of
income
PPT
7 21/Nov/
2018
Corporate taxation
(1)
Tax principles and the
actual situation
PPT
8 28/Nov/
2018
Corporate taxation
(2)
Transfer pricing, tax
havens, thin
capitalization rules
PPT
9 5/Dec/
2018
Indirect tax system
Traditional framework
of indirect taxes,
Value added tax, Design
of environmental taxes
PPT
10 12/Dec/
2018
The effective tax
rate and the actual
situation of Japan
and major countries
Effective tax rate in
Japan and the major
countries,
Some representative
Japanese tax system
PPT
Report
11 19/Dec/
2018
Book Tax Conformity
Impact of Book Tax
Conformity
PPT
12 9/Jan/
2019
Recent tax reform and
its effect
Major tax reform and its
effect since 2000
PPT
13 16/Jan/
2019
Student presentation
About the difference
between home and the
Japanese tax system
PPT
14 23/Jan/
2019
Student presentation
About the difference
between home and the
Japanese tax system
PPT
15 30/Jan/
2019
Wrap up
Feedback
PPT
4. Assessment Criteria
Attendance and class participation(30%)、Report(40%)、Presentation(30%)
5. Textbook and Reading List
Hiromitsu Ishi (2001) “The Japanese Tax System” Third Edition, Oxford Univ Press
6. Preparation and Review
7. Note(Requirements, E-mail, Office Hour)
[email protected], 9:30-18:00 Wednesday, Friday
Class Title:Global Politics: Past and Present Instructor: Prof. Hitoshi OHNISHI
Semester:Autumn
Course Number: EAC-ECM570
Teaching Language: English
1. Course Objectives and Outline
The aim of this basic lecture course is to overview the modern and contemporary
international politics.
More concretely, first, how the modern international society was formed and evolved since
the 17th century and which main characteristics the politics in the modern international
society had will be considered. Then, how largely both the international system and
international politics have changed since the early 20th century will be argued. Third,
how some of the major modern nation-states (e.g., Britain, France, Germany, Japan, China,
and several developing countries) were built will be traced. Fourth, the international
political history during the 20th and the early 21st centuries will be reflected. Finally,
it will be discussed whether or not and how China can become a global leader near future.
2. Learning Goal
The students who enrol for the lecture course are expected to gain basic knowledge on modern
and contemporary international politics, to develop their capabilities to analyze various
major issues in the present international society and design a future desirable and feasible
global society.
3. Course Content and Schedule
The classes will be given at 14:40-16:10 on Tuesday.
Timetable of Classes
Date Topic Contents/themes
1 4 Oct .
0. Introduction to global
politics
1. The rise and decline of
the Westphalian system (1)
The birth and evolution of the modern
international system which is called the
Westphalian system or the nation-state
system
2 11 Oct. The rise and decline of the
Westphalian system (2)
Main characteristics of the modern
international politics: nationalism and
power-politics
3 18 Oct. The rise and decline of the
Westphalian system (3)
The decline of the Westphalian system and a
fundamental change in international politics
at present
4 1 Nov.
2. The building of
nation-stat
es (1)
Definitions of nation and state, and major
patterns of nation-state building
5 8 Nov.
The building of
nation-stat
es (2)
Building of the forerunning nation-states:
Britain and France
6 15 Nov.
The building of
nation-stat
es (3)
Building of the “late-coming” nation-states:
Germany, Italy and Japan
7 22 Nov.
The building of
nation-stat
es (4)
The post-War nation-state building: China
and other AA countries
8 29 Nov. 3. Global political history
during the 20th century (1)
The two World Wars
9 6 Dec. Global political history
during the 20th century (2)
The Cold War
10 13 Dec. Global political history
during the 20th century (3)
The end of the Cold War and the
“New World Order”: global politics in the
post-Cold War era (1989-2000)
11 20 Dec. 4. Global politics in the
early 21st century (1)
A sharp contrast between global politics in
the post-Cold War era and that in the early
21st century (2001-2018)
12 27 Dec. Global politics in the early
21st century (2)
Five major changes in global politics in the
early 21st century:
(A) aggravation of terrorism, wars on terror,
and frequent civil wars; (B) deepening
globalization; (C) exposure of global issues;
(D) rise of populism and ethnocentric
nationalism; and (E) China’s rapid stride
towards becoming a global power.
13 10 Jan. 5. Rise of China as a global
leader?
Can the Chinese people come up to the global
society’s great expectations?
14 17 Jan. Presentations on term
papers (final examination)
Brief oral presentations on the students’
term papers
15 24 Jan. Presentations on term
papers (final examination)
Brief oral presentations on the students’
term papers
4. Assessment Criteria
(1) Attendance 20%
(2) Frequency and quality of remarks in class 20%
(3) Short essays 30%
(4) Final examination 30%
5. Textbook and Reading List
Textbook: John Baylis, Steve Smith, and Patricia Owens (eds.), The Globalization of World
Politics: An introduction to international relations 6th edition, Oxford
University Press, 2014
The students who enrol for the lecture course are requested to read the relevant chapters
in the textbook in advance. Which chapter(s) is/are relevant to each topic in the lecture
will be advised in class. About 20 copies of the textbook are available in IGSAP Office
in Hirai during the term.
Further readings and other kinds of material will be distributed, shown or advised in class
as well.
6. Preparation and Review
Papers and presentations:
Each student is requested to submit several short essays on the topics in the lecture
course and a term paper at the end of the lecture course. The student is usually expected
to make the term paper by improving one of the short essays he or she has already submitted.
Each student is requested to make a brief presentation on his or her term paper in the
final classes as well.
Debates, questions and comments:
Debates over the topics in the lecture course will be frequently formed in class. The
students are encouraged to express their original views as much as possible.
Questions and comments will be welcome in and after class.
7. Note(Requirements, E-mail, Office Hour)
Any IGSAP student who is interested in various issues in the contemporary global society
will be welcome to this lecture course.
Class Title: Environmental Issues and Sustainable Development
Instructors: Shinichi ARAI, Noriyuki SAKUMOTO, Masami TSUJI, Keiichi USHIJIMA
Semester: Autumn
Course Number:EAC-ECM571
Teaching Language : English
1. Course Objectives and Outline
It is apparent that the human activities are impacting the earth systems increasingly seriously
and we should recognize the “planetary boundary” in this century. The international community
agreed on Sustainable Development Goals (SDGs) for 2030 and Paris Agreement to take measures against
climate change, in order to transform our current mass production-mass waste-oriented society to
the sustainable society. In these approaches, the roles of private sector are important, and many
companies are joining, e.g. the RE100 (Renewable Energy 100%) project and SBT (Science Based Target)
initiative. Also, in the financial market, ESG (Environmental, Social and Governance) investment
and fund raising by Green Bonds are becoming popular and future prosperity of companies are
increasingly evaluated by their sustainability.
For developing countries, they will be able to take “leap-frogging approaches” to the
sustainable society by learning experiences of developed countries and introducing environmentally
friendly technologies and funds which fit for their individual conditions.
In this context, the lecture presents overviews and issues, and discusses on the following:
- Measures and actions for sustainable development including those based on corporate social
responsibility (CSR) by various stakeholders such as business entities and international
organizations, which play a pivotal role for materializing sustainable society. Recent streams
of CSR such as ESG investment, Recommendations by FSB TCFD (Financial Stability Board, Task Force
on Climate Related Financial Disclosure), and Green Bonds.)
- Approaches to achieve Sustainable Development Goals (SDGs) and Carbon-free Society required
by Paris Agreement of the UN Framework Convention on Climate Change (UNFCCC) by the international
community as well as by private sectors, such as RE100 and SBT.
- Legal systems including environmental impact assessment (EIA) systems, based on which projects
are assessed and implemented to promote SDGs and sustainable development in developing countries
- Development projects and their environmental impacts in Asian countries, which will contribute
to achieving sustainable development and SDGs
- Japan’s experience to overcome serious environmental pollution and its approaches to achieve
sustainable society, which will be useful for developing countries in trying leap-frogging for
sustainable development
2.Learning Goal
- To understand the recent activities and future roles of the business and financial sectors in
achieving sustainable development, as well as the concept of sustainable development and its
implications to CSR, ESG investment and other financial issues including climate-related financial
disclosures
- To obtain basic knowledge and capacity which are useful for promoting green economy and SDGs
in financing and auditing in developing countries and international community
- To consider better social actions and measures in the future to achieve a sustainable society
taking into account specific situations in a local area, country, region and in the global scale
as well as those in specific sectors such as financing sectors including financing management
department of companies
- To understand history of environmental pollution problems in Japan, legal systems including
environmental impact assessment systems and cases of environmental assessment of projects in Asia
3.Course Contents and Schedule
Class time : Saturday 16:20-17:50 ( October 2018 ~ January 2019)
15 classes in total
A few classes might be skipped but it will be announced beforehand.
Note: There will be Year End and New Year Holidays.
Classroom: IGSAP Classroom in Hirai
4-6-3 Hirai, Edogawa-ku, Tokyo, Japan 132-0035
http://www.econ.tohoku.ac.jp/econ/IGSAP/english/access/
Contents and Lecturers are presented in the table attached.
4.Assessment Criteria
(1) 30%: Attendance, active participation in discussion and response paper of each class
Response paper: At the end of each class (for ca. ten minutes), students will write and submit
a very brief paper (one page, A5 sheet) on his/her comments and views on the issues introduced
by the lecturers.
(2) 70%: Reports on each of the following 4 topics (details will be provided in classes)
1. Business activities in harmony with environmental protection and sustainability
2. Environmental law and administration in Japan and/or Asian countries, such as
Environmental Impact Assessment (EIA) systems
3. Development projects in various countries, and their environmental impacts and management
4. Approaches to achieve SDGs and Carbon-free society by Japan and the international community
5.Textbook and Reading List
See the list of references attached.
6. Preparation and Review
Please read seriously the PPT files, which will be uploaded on IGSAP HP before the classes.
7. Note (requirements, E-mail, Office Hour)
E-mail: [email protected]
Table: Environmental Issues and Sustainable Development Schedule
Numb
er
Date
Topic Lecturer Content (to be confirmed) Reference
1
6th
Oct.
2018
Orientation,
1.Overview of Japan’s
Environmental Policy
against Pollution and for
Conservation
Shinichi
ARAI
- Objective, Outline, Method
and Evaluation of the
class
- Japan’s Environmental
Policy
-- Introduction of the five
phases of Japan’s
environmental policy
since Meiji Era
-- Presentation of Japans’
experience to overcome
environmental pollution
by a DVD
-- Discussion
PPT ,
DVD,
Reference*
1
2 13th
Oct.
2-1 Sustainable
Business Management and
CSR
Keiichi
USHI-
JIMA
- Hard law and soft law
- Disclosure and
competitive advantage
Group discussion
PPT
3 20th
Oct.
2-2 ditto K. USHI-
JIMA
- Creating shared value
- Integration of
sustainability into
business strategy
Group discussion
PPT
4
27th
Oct.
2 -3 ditto
K.USHI-
JIMA
- ESG Investment and
Integrated Report TCFD
(Task Force on
Climate-related Financial
Disclosure)
- Group Discussion
*Homework ; analysis of
companies’ disclosure
PPT
Reference 3
5 3rd
Nov.
2-4
ditto
K. USHI-
JIMA
- Case study and group
discussion
(discussions will be made by
using the Homework)
6
10th
Nov.
2-5
ditto
K. USHI-
JIMA
- Paris Agreement and global
trends (SDGs、carbon pricing,
EV shift etc.)
- Group Discussion
7 17th
Nov.
3-1 Environmental Law
and Administration in
Japan and Asian Countries,
Focusing Environmental
Impact Assessment (EIA)
Systems
Naoyuki
SAKU-
MOTO
- Structure, features, and
enforcement situation of
Japanese environmental laws
and those of Asian countries,
in particular, environment
impact assessment laws, will
be introduced. Further, env.
social considerations input
aspect and human rights
empowerment aspect will also
be studied. - Roles and
functions of EIA as one of the
powerful environmental
management tools will
discussed.
PPT
Reference 2
8
24th
Nov.
3-2
ditto
N.SAKU-M
OTO
See 3-1 (17th Nov.)
PPT
Reference 2
9
1st
Dec
.
3-3
ditto
N.SAKU-M
OTO
See 3-1 (17th Nov.)
PPT
Reference 2
10
8th
Dec.
4-1 Development Projects
in Asian Countries, and
Their Environmental
Impacts and Management
Masami
TSUJI
Together with several case
studies, issues on the system
and implementation of
environmental impact
assessment for development
projects in Asian countries
will be discussed.
PPT
Reference 4
11
15th
Dec.
4-2 ditto M.TSUJI Same as above ditto
12
22nd
Dec.
4-3 ditto M.TSUJI Same as above ditto
13 5th
Jan.
2019
5-1 Approaches to achieve
low carbon and sustainable
societies in Japan and the
international community
S. ARAI - Introduction of
--international approaches
such as Sustainable
Development Goals(SDGs)
--Japan’s domestic actions
including Basic Environment
Plan, Education for
PPT
Reference 5
Sustainable Development and
revitalization of local areas
- Discussion
14
12th
Jan.
5-2 ditto S. ARAI 1.Science of Climate Change
Intergovernmental Panel on
Climate Change (IPCC) and its
Fifth Assessment Report
- Introduction of
International Regime Coping
with Climate Change
-- United Nations Framework
Convention on Climate Change
(UNFCCC), Kyoto Protocol and
Paris Agreement
2.Measures for Low Carbon
Society
- Climate Change and Energy
Policies by countries and
Institutions
-- EU, US, China
--Japan’s actions against
Climate Change
-- Initiatives by the
private sector and other
stakeholders
e.g. RE100 project, SBT
Initiative
- Discussion
PPT
Reference 6
15 19th
Jan.
Discussion and
Wrapping-up
S.ARAI,
N.SAKU-
MOTO,
M.TSUJI
K.USHI-
JIMA
Questions and Discussions on
the topics, in general.
(Note )
PPT
Note: All the lecturers will attend the wrap-up class on 26th January 2018 and respond to
questions submitted by students in advance. Discussions among lecturers will be held if they
are considered useful for understanding the issues by students.
Reference 1 *:
Shinichi ARAI, 2014, Chapter 5 Japan’s Endeavors to Reduce Environmental Pollution and Create
a Sustainable Society, Takao Sasaki ed. Lectures on Environmental Policy, Hokkaido University
Press, Sapporo Japan, p205, ISBN 978-4-8329-0369-2
Reference 2:
(1) The World Bank. “Strategic Environmental Assessments in East Asia and Pacific Region”
(authored by Jiri Dusik & Jian Xie), 2009.
(http://siteresources.worldbank.org/INTEAPREGTOPENVIRONMENT/Resources/SEAprogressreviewinEA
PFINAL.pdf#search='Strategic+Environmental+Assessments+in+East+Asia+and+Pacific+Region')
(2) The World Bank. “Environmental Impact Assessment Regulations and Strategic
Environmental Assessment Requirements Practices and Lessons Learned in East and Southeast Asia,
2006.
(http://documents.worldbank.org/curated/en/2006/04/8314184/environmental-impact-assessment-
regulations-strategic-environmental-assessment-requirements-practices-lessons-east-southeas
t-asia)
(3) Ministry of the Environment. ”Environmental Impact Assessment in Japan,”
(https://www.env.go.jp/en/policy/assess/pamph.pdf#search='Environmental+Impact+Assessment')
Reference 3*:
Financial Stability Board - Task Force on Climate-related Financial Disclosure
https://www.fsb-tcfd.org/
Reference 4:
Asian Development Bank. “Safeguard Policy Statement”
(http://www.adb.org/documents/safeguard-policy-statement?ref=site/safeguards/publications)
Reference 5:
UNSDGs
https://sustainabledevelopment.un.org/topics/sustainabledevelopmentgoals
Reference 6:
(1) IPCC 5th Assessment Report (AR5), Summary for policy makers
http://www.ipcc.ch/pdf/assessment-report/ar5/syr/AR5_SYR_FINAL_SPM.pdf
(2) Paris Agreement at UNFCCC
http://unfccc.int/resource/docs/2015/cop21/eng/l09r01.pdf
Reference 7:
Annual Report on the Environment 2017
http://www.env.go.jp/en/wpaper/2017/index.html
Class Title:Global Health 1 Instructor:Prof. Yoshitaka TSUBONO Semester:Autumn
Course Number: EAC-ECM572
Teaching Language: English
1. Course Objectives and Outline
We may disagree what type of political system is more just or what type of economic system is more
productive. But we hardly disagree health of the people as one of the most important goals that any political
and economic system should try to achieve. Health thus provides a common ground that any discussion on
social systems should take into account.
Low- and middle-income countries today face “the double burden of disease,” which refers to continuous
burden of undernutrition and infectious diseases (such as tuberculosis, malaria, AIDS, MERS, Ebola and Zika
virus diseases) and rising toll from overnutrition (obesity) and non-communicable chronic diseases (such as
diabetes, heart disease, stroke and cancer). The two types of disease burden pose substantial threats at
individual, community, national and global levels.
With the collapse of political, economic and health care systems after the defeat of World War II in 1945, the
Japanese people suffered devastatingly from undernutrition and infectious diseases. With subsequent
recoveries and developments of these systems, however, they currently enjoy lives with one of the longest life
expectancies in the world, with universal health coverage and equitable access to medical care.
This lecture addresses the overview of global health issues and case studies, and also discusses what could
be learned from Japan’s remarkable success in improving the people’s health during the post WW II period.
2. Learning Goal
The students are expected to learn basic concepts, methods, and current status of global health issues and to
apply these skills and knowledges to propose solutions for health issues of interest in their countries.
3. Course Content and Schedule
Intensive class from Feb 2 (Sat) through Feb 9 (Sat), 2019, at 14:40-16:10 and 16:20-17:50 (8 consecutive
days).
Timetable of Classes
1 Introduction
2 Measuring the Global Burden of Disease
3 Globalization, Climate Change, and Human Health
4 Infectious Diseases
5 Noncommunicable Diseases
6 Mental Health
7 Natural Disasters, Armed Conflict, and Public Health
8 Global Health and the Law
Class contents are subject to modification according to the students’ backgrounds and interests. This will be
discussed in the first class on Feb 2, 2019.
4. Assessment Criteria
(1) 30%: Attendance
(2) 40%: Class participation, including presentation of summary of the textbook chapter
assigned
(3) 30%: Term paper, due by the end of the semester
5. Textbook and Reading List
Hunter DJ and Finberg HV, ed. Readings in global health: essential reviews from the New England journal
of medicine. Oxford University Press, 2016.
ISBN-13: 978-0190271220
6. Preparation and Review
The students are requested to read the relevant chapters in the textbook in advance. The students assigned
to present a summary of the textbook chapters are required to prepare handout to other students. Each student
is required to submit a term paper at the end of semester.
7. Note(Requirements, E-mail, Office Hour)
No previous knowledge of biology or health sciences is required, since this lecture addresses global health
issues from social science perspectives and the lecturer (medical doctor and PhD) will explain relevant basics.
Students can contact the lecturer anytime via email: [email protected].
Class Title:Science Technology and Human Being 1
Instructor:Professor Masako Ikegami Semester:Autumn
Course Number: EAC-ECM573
Teaching Language: English
1. Course Objectives and Outline
This course is designed to introduce the historical case studies of critical decision-making
over the development and use of nuclear weapons and technology, methods and theories of Science
and Technology Studies (STS) and management of technology (MOT) by examining major cases of
science and technology policy involving innovative technology and its impacts on the human
being, with focus on the research and development (R&D) decision-making process and its
consequence.
Main topics include: the Manhattan Project, atomic bombing of Hiroshima and Nagasaki, Cuban
missile crisis, nuclear arms race during the Cold War, weapons of mass destruction (WMD)
proliferation, North Korean and Iranian nuclear crises, missile defence, arms control & nuclear
non-proliferation, and nuclear energy. Some policy issues, such as nuclear arms control and
disarmament, nuclear deterrence, nuclear diplomacy and nuclear energy, are also included.
2. Learning Goal
Upon completion of the course, students are expected to be able to:
• Acquire the basic concepts and understanding of the topics covered in this course thorough
literature reading;
• Develop capabilities of analyzing the historical and current cases of critical
decision-making over the development and use of nuclear weapons;
• Demonstrate capabilities of discussing the complexity of specific nuclear policy issues
through critical thinking and essay work.
3. Course Content and Schedule
DAY 1 (Oct 13)
Lec 1: Introduction: Science & technology in the modern nation-state system
Lec 2: The Manhattan Project: Developing the Atomic bomb
Lec 3: Decision-making of the use of the Atomic bomb re-examined
Lec 4: The Cold War nuclear arms race, nuclear deterrence doctrine and strategy
DAY 2 (Oct 27)
Lec 5: Arms control & disarmament, Nuclear non-proliferation
Lec 6: “Atoms for Peace”: Civilian use of nuclear energy
Lec 7: Defense Technology R&D and the Military-Industrial Complex (MIC)
Lec 8: The Pentagon and the Universities
DAY 3 (Nov 10)
Lec 9: The social responsibility of scientists and engineers in defense R&D
Lec 10: New security problems after the Cold War
Lec 11: Revolution in military affairs (RMA) and modern warfare
Lec 12: Advanced technology and risk society (IoT, Cyber security)
DAY 4 (Nov 24)
Lec 13: Advanced science, technology and human being reconsidered
Lec 14: Oral presentation of the students’ independent studies
Lec 15: Oral presentation and Wrap-up discussion
4. Assessment Criteria
This course consists of obligatory lectures and seminars. Each student is required to read
the assigned readings and come prepared to discuss them. Active participation, oral
presentation and essay work are required to pass the course. Basic knowledge of international
politics is preferable for effective participation. The evaluation is based on the followings:
• Regular class attendance and active participation: 40%
• Essay work (final paper) with oral presentation: 60% (essay 30% + oral presentation 30%)
5. Textbook and Reading List
A compendium of articles and book chapters will be distributed as hand-outs
6. Preparation and Review
This course consists of obligatory lectures and seminars. Each student is required to read
the assigned readings and come prepared to discuss them. Active participation, oral
presentation and essay work are required to pass the course. Basic knowledge of international
politics is preferable for effective participation.
7. Note(Requirements, E-mail, Office Hour)
Office hour by appointment via E-mail <[email protected]>
Class Title: Public Policy Formation in Practice 1 | Instructor: Dr. Ryan Hartley | Semester: Autumn
Course Number: EAC-ECM574
Teaching Language:English
1. Course Objectives and Outline
The course’s goal is to introduce the study of Public Policy with a particular focus on both theoretical and practical
dimensions. This means: (1) understanding the historical and conceptual pre-cursors to approaching public policy; (2)
coming to terms with differing approaches to public policy, in terms of typologies, frameworks, and theories; and (3)
grasping the various methods of analyzing public policy, ranging from the traditional to the non-mainstream.
Topics are organised into ‘7 x two-class’ themes. The seven themes are: (1) Introduction to Public Policy, (2) Policy,
Power, and Politics, (3) Mapping the field of Public Policy, (4) Theorising Public Policy, (5) Analysing Public Policy,
(6) The Policy Cycle, and (7) Beyond the Policy Cycle. Therefore for each of these seven themes, two intra-thematic
topics will be explored.
2. Learning Goal
I expect students to actively participate in lectures and not simply passively listen. This means being part of what might
be called a ‘strongly led discussion’ rather than a passively received lecture. You will be expected to question and
critically engage with what you will hear. Lectures will be accompanied by seminars, where you will have a larger
number and wider breadth of readings that you will be expected to read, understand, and overview in class for a critical
discussion. This lecture/seminar mix will be alternated within each of the seven themes, ie: class 1 – lecture, class 2 –
seminar, class 1 – lecture, class 2 – seminar, and so on.
You will also be assessed on the basis of a written output (an essay) and a verbal output (presentation). Both essay and
presentation will be on the same topic. The topic will be an analysis of (a) a policy of your choice in (b) a country of
your choice at (c) a time period of your choice. You will work on the development of your choice of this topic through
discussion with your teacher. The deadline for both will be January 29th
. THIS DEADLINE MUST BE MET AND NO
EXCUSES WILL BE ACCEPTED.
3. Course Content and Schedule
You can find this syllabus here - http://tinyurl.com/zd97y7w and the readings for here - http://tinyurl.com/zpfzpe4
NOTE: THERE WILL BE NO CLASS ON OCTOBER 16TH
Class Date/Time Theme Topic
1
Tuesday, October 2nd
,
8.50am-10.20am Introduction to
Public Policy
What is Public Policy?
[LECTURE]
2
Tuesday, October 9th
,
8.50am-10.20am
Historical Contexts
[SEMINAR]
3
Tuesday, October 23rd
,
8.50am-10.20am
Policy, Power, and
Politics
Power and Policy
[LECTURE]
4
Tuesday, October 30th
,
8.50am-10.20am
Government Systems and Ideologies
[SEMINAR]
5
Tuesday, November 6th
,
8.50am-10.20am Mapping the field
of Public Policy
Typologies
[LECTURE]
6
Tuesday, November 13th
,
8.50am-10.20am
Policy Types
[SEMINAR]
7
Tuesday, November 20th
,
8.50am-10.20am Theorising Public
Policy
Theoretical Approaches
[LECTURE]
8
Tuesday, November 27th
,
8.50am-10.20am
Agents and Structures, Rationality and Ideas
[SEMINAR]
9
Tuesday, December 4th
,
8.50am-10.20am Analysing Public
Policy
Policy Analysis
[LECTURE]
10
Tuesday, December 11th
,
8.50am-10.20am
Institutions, Groups, Exogenous Shocks,
Actors, and Ideas
[SEMINAR]
11
Tuesday, December 18th
,
8.50am-10.20am The Policy Cycle
The Policy Cycle
[LECTURE]
12
Tuesday, January 8th
,
8.50am-10.20am
Stages of the Policy Cycle
[SEMINAR]
13
Tuesday, January 15th
,
8.50am-10.20am Beyond the Policy
Cycle
Alternatives to the Policy Cycle
[LECTURE]
14
Tuesday, January 22th,
8.50am-10.20am
Public Policy in a Global Context
[SEMINAR]
15
Tuesday, January 29th,
8.50am-10.20am
Presentations and Essay deadline
4. Assessment Criteria
(1) 20%: Attendance, class performances, and group work.
(2) 40%: Essay, 2000-3000 words (deadline – class 15, January 29th
)
(3) 40%: Presentation and leadership (deadline – class 15, January 29th
)
5. Textbook and Reading List
* Adachi, Yuko., Hosono, Sukehiro. & Iio, Jun. (2015) Policy Analysis in Japan. University of Bristol: The Policy Press
(International Library of Policy Analysis)
* Anderson, James. E. (2003) Public Policymaking: An Introduction. Boston: Houghton Mifflin
* Birkland, Thomas, A. (2016) An Introduction to the Policy Process: Theories, Concepts, and Models of Public Policy
Making. New York & London: Routledge (4th ed.)
* Cairney, Paul. (2012) Understanding Public Policy: Theories and Issues. London: Palgrave Macmillan
* Fischer, Frank., Miller, Gerald. J. & Sidney, Mara. S. (2007) Handbook of Public Policy Analysis: Theory, Politics,
and Methods. Boca Raton, London, New York: CRC Press
* Heywood, Andrew. (2012) Politics. Hampshire and New York: Palgrave Macmillan (2nd
ed.)
* John, Peter. (2012) Analyzing Public Policy. Oxon & New York: Routledge (2nd
ed.)
* Knill, Christoph. & Tosun, Jale. (2012) Public Policy: A New Introduction. London: Palgrave Macmillan
* Kraft, Michael. E. & Furlong, Scott. R. (2012) Public Policy: Politics, Analysis, and Alternatives. California, London:
Sage Publications Ltd.
* Lister, Ruth. (2012) Understanding Theories and Concepts in Social Policy. University of Bristol: The Policy Press
* Moran, Michael., Rein, Martin. & Goodin, Robert E. (2006) The Oxford Handbook of Public Policy (Oxford
Handbooks). Oxford: Oxford University Press
* Sebatier, Paul. A. & Weible, Christopher, M. (2014) Theories of the Policy Process. Boulder, Colorado: Westview
Press (3rd
ed.)
6. Preparation and Review
Students are expected to attend and participate actively in lecture time, and to complete written and spoken assignments
on time and to a high standard.
7. Note(Requirements, E-mail, Office Hour)
Email contact: [email protected]
Class Title:History of Finance for SMEs 1
Instructor: Masatoshi SAKAKI, Takeshi NAKANO, Kenji Wakatsuki Semester:Autumn
Course Number: EAC-ACC574
Teaching Language: English
1. Course Objectives and Outline
It is said that the high accounting literacy level in Japanese society is remarkable (e.g. tax
return using self-declaration by more than 4 million companies (mainly by SMEs: small and medium
enterprises)). This Japanese social infrastructure that supports SMEs has been built and developed
since the modernization period in Meiji Era. This history of development in Japan would be very
informative for Asian and African countries where need to develop social institutions under the
cooperation of the public and private sectors in the rapid economic development.
In this lecture class, we'll introduce the history of finance for SMEs focusing on business
administration, accounting and other surrounding systems in SMEs referring to best practice in
Japan.
2. Learning Goal
The principle goal of this lecture class is to learn essential knowledge to become professionals
who are willing to contribute to the society and organizations through development of business
environment of SMEs.
In Japan, after the Meiji Era, a community-based financial system for SMEs developed, and
especially after World War II, this financial system conducted by SMEs has played an important
function for Japanese economy and industrial development.
Moreover in recent years, with the progress of globalization, it has become easier for some
business entrepreneurs who have achieved great success to list their shares to the securities markets
and received huge funds to become big companies. However, from the standpoint of SMEs in globes,
still we can find many social issues surrounding SMEs finance system. It is indicated that the
development of supporting financial system for SMEs has been delayed, and there is a movement to
find the key to solve such problems in the financial system.
It is considered that this Japanese best practice of SMEs would provide some important clues
for developing SME finance system for many emerging countries.
3. Course Content and Schedule
# Date Topic Contents Reference
1 October 7 th Introduction of the lecture
course
Objective, Outline,
Methods, Evaluation
PPT
2 October 14 th Case of SME Management
of Japan (1)
Case studies PPT
3 October 21 th Case of SME Management
of Japan (2)
Case studies PPT
4 October 28 th Case of SME Management
of Japan (3)
Case studies PPT
5 November 4 th Case of SME Legal matters
of Japan (1)
Case studies PPT
6 November 11 th Practice of SME Banking
matters of Japan (1)
Case studies PPT
7 November 18 th Practice of SME Banking
matters of Japan (2)
Case studies PPT
8 November 25th Practice of SME Banking
matters of Japan (3)
Case studies PPT
9 December 2nd Practice of SME Banking
matters of Japan (4)
Case studies PPT
10 December 9 th Practice of SME Banking
matters of Japan (5)
Case studies PPT
11 December 16 th Hot topic of SME Finance Case studies PPT
12 December 23 th Case of SME Legal matters
of Japan (2)
Case studies PPT
13 January 6th Case of SME Legal matters
of Japan (3)
Case studies PPT
14 January 13th
Case of Cross border listing
to USA for SME of Japan
Case studies PPT
15 January 20th Wrap-up Lecture of Shin-kin
Central Bank
Professional
PPT
· Lecture contents are subject to change according to the lecture progress and lecturers’ schedules.
· Detail schedule will be informed at the first lecture class.
Basic outlines
(1) Globalization and its impacts towards SMEs
According to the evidence by Japanese Global Automobile industry, it is obvious that Japanese
automobile industry is supported by a wide base of small business groups.
We’ll learn about its history and characteristics.
(2) Basic Institutional Systems surrounding SMEs
When we talk about Japanese SEMs’ economic systems, best knowledge surrounding SMEs such as
legal and tax systems are mandatory. We’d like to learn the history of various SMEs institutions in
Japan, not only its success points, but also from failed points etc.
(3) Venture company
Unlike the US venture, Japanese venture companies have grown over various difficulties under strict
regulations. Current large companies representing Japan started their business originally from
ventures, and have grown over the restrictions and overcome the difficult social environment.
Regulations are not all evil. It also works as to protect the lives and safety of the people. We would
like to tell the Japanese experience of venture companies which have achieved balance between such
regulations and growth.
4. Assessment Criteria
Class participation 70% (No show counts for zero points in the final evaluation). Report 30%.
5. Textbook and Reading List
· No main textbook specified.
· Handouts will be provided in each class.
· Reference materials are announced as necessity in the class.
Reference(Main)
· Teruyuki Kawasaki, Takashi Sakamoto, General Accounting Standards for small-and
Medium-Sized Entities in Japan, Wiley, 2014.
Some copies are available at IGSAP office
References : useful websites for study
· Japanese tax guide by National tax agency in Japan
https://www.nta.go.jp/foreign_language/
· Japanese Law Translation (in English)
http://www.japaneselawtranslation.go.jp/law/list/?ft=2&re=01&dn=1&yo=%E4%BC%9A%E7%
A4%BE%E6%B3%95&ia=03&=&x=78&y=25
· Outline of SEM Policies by the Small and Medium enterprise Agency
http://www.chusho.meti.go.jp/sme_english/index.html
· Small Firms in the Japanese Economy
http://www.crosscurrents.hawaii.edu/content.aspx?lang=jap&site=japan&theme=work&subth
eme=INDUS&unit=JWORK059
References : Doing Business series
· Doing Business in Japan - World Bank Group
http://www.doingbusiness.org/data/exploreeconomies/japan
· How to Set Up Business in Japan | Investing in Japan - JETRO
https://www.jetro.go.jp/en/invest/setting_up/
6. Preparation and Review
It is encouraged to read reference materials before and after the class.
7. Note(Requirements, E-mail, Office Hour)
Email: [email protected]
Office hour: After this class
Class Title:Practice of SME Banking Instructor:Ryuichiro Funaki Semester:Autumn
Course Number: EAC-ACC575
Teaching Language: English
1. Course Objectives and Outline
Bank loan is the main source of financial lending for most of the small and medium-sized
enterprises (SMEs). This class introduced the principles and evaluation process, through the
use of various cases discussion, on how the SME Banking evaluate the business plan and make
the final decision on loan lending. The themes covered in this class are, (1) Analysis of
financial and business plan, (2) Identification of corporate structure (strengths and
weaknesses), (3) Evaluation of quality management, (4) Credit rating and corporate review,
(5) Loan projection and, (6) other financing schemes.
2. Learning Goal
In the lecture course, the students expected to understand the process of evaluating business
plan of SMEs and the background of Japanese Banks.
3. Course Content and Schedule
Timetable of Classes
# Date Contents
1
2 / 16
(Sat)
Introduction to the lecture course/
Case study 1 ( Company A)
Group discussion, presentation and lecture
2 Traditional process of loan evaluation
3 Case study 2 ( Company B)
Group discussion, presentation and lecture
4 Financial supervision and regulation in Japan
5
2 / 17
(Sun)
Case study 3 ( Company C)
Group discussion, presentation and lecture
6 Analysis of financial and business plan
7 Case study 4 ( Company D)
Group discussion, presentation and lecture
8 Financing schemes for SMEs in Japan
9
2 / 23
(Sat)
Case study 5 ( Company E)
Group discussion, presentation and lecture
10 Practice of SMEs revitalization
11 Case study 5 ( Company E) ~ continuation
Group discussion, presentation and lecture
12 Practice of SMEs revitalization
13 2 / 24
(Sun)
Case study 6 ( Company F)
Group discussion, presentation and lecture
14 New funding approach of SMEs
15 Summary
4. Assessment Criteria
Attendance 20%
Frequency and quality of remarks in class 20%
Group discussion and presentation 30%
Short essays 30%
5. Textbook and Reading List
None
Summary paper and case book will be distributed until 1st lecture.
6. Preparation and Review
The students are expected to read the cases previously and summarize their idea as
preparation for case study.
7. Note(Requirements, E-mail, Office Hour)
Requirements : Knowledge of financial statements and account title
E-mail : [email protected]
Phone : 080-6718-6725
Office Hour : Not yet fixed
Class Title:Corporate Finance and Cash Flow Management 1 Instructor:Noboru Nishiyama
Semester:Autumn
Course Number: EAC-ACC577
Teaching Language: English
1. Course Objectives and Outline
Profit-and-loss (P/L) statement and Balance sheet (B/S) are utilized by financial institutions
for numerically evaluating financial health of the individual companies. Relationships between
cash flow statement and P/L statement is considerably important for small and Mid-sized
enterprises (SMEs) to maintain an awareness of the short term cash flow for disclosure of
corporate information. SMEs require explaining their business plan as well as prospect of cash
flow to relevant financial institutions such as credit union (Shinyo-Kinko), credit association
(Sinyo-Kumiai) and second tier of regional banks (Chiho-ginko). In this lecture, it would be
designed for students to understand some knowledge to realize the short-term project (within 1
year) as being related to the general corporate finance theory.
2. Learning Goal
The aim of this class is to expect students to learn the practical aspects of Finance Theory
especially for SME in Japan through discussing short term business plan and cash flow
management.
3. Course Content and Schedule
The class will be given in Hirai classroom at 16:20-17:50 on every Wednesdays from the
beginning of October in 2018 to the end of January in 2019. 15 classes will be held in total.
Table: Corporate Finance and Cash Flow Management 1 Schedule
# Date(plan) Topic Content Reference
1 2018.10.3 Orientation &
Introduction
Objective, Outline of
the classes, Method,
Evaluation
PPT
2 10.10 SME in Japan at the
glance
Some relevant
organizations for
supporting SME
Understanding whole
picture of Japanese
enterprises including
SME.
PPT
10.17 Lecture cancellation
3 10.24 SME and their
accounting &
reporting systems in
Learn background of
SME accounting &
reporting system,
PPT
Japan
Financial statements
types and their
characteristics
4 10.31 SME in Japan at the
glance and their
accounting &
reporting systems in
Japan
Short presentation and
submit the presentation
materials for 2-3
5 11.7 Profit measurement
for SME (1)
Introduction of Main
indicators for profit:
Gross Income,
Operating Income,
recurring Income,
EBIDA, Net Income
PPT
Reference *1
6 11.14 Profit measurement
for SME (2)
Introduction of Main
indicators for profit:
Gross Income,
Operating Income,
recurring Income,
EBIDA, Net Income
PPT
Reference *1
7 11.21 Profit measurement
for SME (3)
Short presentation and
submit the presentation
materials for 5-6
PPT
Reference *1
8 11.28 Evaluation of SME’s
FH (financial health)
(1)
Introduction of Main
indicators for FH:
Operating profit on
sales, Total asset
turnover
PPT
Reference *1
9 12.5 Evaluation of SME’s
FH (financial health)
(2)
Introduction of Main
indicators for FH:
Capital-to-asset ratio,
ROE
PPT
Reference *1
10 12.12 Evaluation of SME’s
FH (financial health)
(3)
Short presentation and
submit the presentation
materials for 8-9
PPT
Reference *1
11 12.19 Cash flow
management (1)
Statement of cash
receipts and
disbursement
PPT
Reference *1
12 2019.1.9 Cash flow
management (2)
Cash flow statements PPT
Reference *1
13 2019
1.16
Cash flow
management (3)
Short Presentation and
submit the presentation
materials for 11-12
PPT
Reference *1
14 1.23 Discussions and
presentation
Final presentation and
submit the presentation
materials from students
PPT
15 1.30
Discussions and
presentation
Final presentation and
submit the presentation
materials from students
PPT
4. Assessment Criteria
(1) 30%: Class participation and contribution
(2) 40%: 4 times of short presentations with discussions and submission of the materials.
(3) 30%: Discussions and final presentation
Note: The ratios may be changed and are notified.
5. Textbook and Reading List
*1: Robert Parrino, David S. Kidwell, Thomas Bates, Peter Moles, Fundamentals of Corporate
Finance, 3rd Edition International Student Version, 2015 (The 2 books are to be stored at the
staff room of Hirai.)
6. Preparation and Review
Pre-reading and review of the class materials is required. The class materials would be
distributed before each classes as earlier as possible. You may also need to challenge each
summary reports or presentation materials to reflect your original ideas in line with the theme
given in the classes.
7. Note(Requirements, E-mail, Office Hour)
I would always welcome questions and feedbacks by e-mail: [email protected]
It is advisable for students who is intended to enroll in Corporate Finance and Cash flow
management 1
1 It’s preferable that students would enroll in Corporate Finance and Cash flow management 2
after or before this class and have strong interests in the subject.
2 Enrollment in RST on Finance (Class is to be held on every Wednesday, 18:00 – 19:30) would be
recommendable if you are interested in any broader research topics for practical business
activities relevant to finance area or statistics with data analysis.
Class Title:Scoring Model 1 Instructor:Masumi Nakashima, Ph.D. Semester:Autumn
Course Number: EAC-ACC576
Teaching Language: English
1. Course Objectives and Outline
This course provides a comprehensive framework for business analysis and valuation by using
financial statement information. Students can learn not only the concepts and principles for
evaluating a firm’s financial performance and predicting its future economic condition but
also tools for the financial statements analysis. Topics are covered: Strategy Analysis,
Accounting Analysis, Financial Analysis, and Prospective Analysis. The goal is to understand
the basic principles of fundamental analysis and to obtain skills and techniques to analyze
the financial statements and determine the fundamental value.
2. Learning Goal
The goal is to understand the basic principles of fundamental analysis and to obtain skills
and techniques to analyze the financial statements and determine the fundamental value.
3. Course Content and Schedule
The following is the tentative schedule.
# Date Topic Contents Reference
1 2. 1(Fri)
Period 2
How to use database (2):
eol database learning
Students should
understand how to
obtain financial
statement data in
Japanese public firms
through aol database.
Handout
materials
2 2. 1(Fri)
Period 3
IGSAP Orientation Students should
understand the course
objective, course
materials, schedule,
and grading of this
course.
3 2.1(Fri)
Period 4
Framework for business
analysis and valuation
Students learn a
comprehensive
framework for business
analysis by using
financial statement
information.
Read Chapter 1 in
#1 Palepu and
Healy
4 2.1(Fri)
Period5
Strategic analysis Students understand
how to evaluate the
economic condition of a
firm and to identify
Read Chapter 2 in
#1 Palepu and
Healy
the firm’s profit
drivers and key risks.
If students obtain
the skills, he or she
can assess the
sustainability of the
firm’s operations and
to forecasts its future
performance.
5 2.2(Sat)
Period1
How to use database (1):
Nikkei NEEDS learning
Students should
understand how to
obtain financial
statement data in
Japanese public firms
through NIKKEI NEEDS.
Handout
materials
6 2.2(Sat)
Period2
How to use database (2):
Nikkei NEEDS learning
Students should
understand how to
obtain financial
statement data in
Japanese public firms
through NIKKEI NEEDS.
Handout
materials
7 2.2(Sat)
Period3
Accounting analysis:
Earnings management
Numbers Game
Students learn how to
analyze the degree of
distortion in a firm’s
accounting numbers.
Students need to
understand two kinds of
earnings management:
accruals management
by employing accruals
and real management by
using cash flows.
Chapter 3 #1
Palepu and Healy
Read #3 Jones
(1991) and #4
Roychowdhury,
(2006).
8 2.2 (Sat)
Period4
Accounting analysis:
Students learn how to
analyze the degree of
distortion in a firm’s
accounting numbers.
Students need to
understand two kinds of
earnings management:
accruals management
by employing accruals
Chapter 4 in #1
Palepu and Healy
Read #3 Jones
(1991) and #4
Roychowdhury,
(2006).
and real management by
using cash flows.
9 2.2
(Sat)
Period4
Earnings quality 1
Students learn how to
assess earnings
quality such as
accruals quality,
discretional accruals,
and accuracy for future
cash flows.
Read #2 Earnings
Management and
Earnings Quality
(Nakashima 2015)
10 2.3 (Sun)
Period1
Financial analysis:
ratio analysis
Students understand
financial analysis
such as ratio analysis.
Ratio analysis involve
assessing how the items
in a firm’s financial
statements are related
to one another. Also,
the ratio analysis
focus on examining a
firm’s income
statement item such as
net profit margin and
its balance sheet item
such as asset turnover
and financial
leverage.
Read Chapter 5 in
#1 Palepu and
Healy
11 2.3
(Sun)
Period2
Financial analysis:
cash flows analysis.
Cash flow analysis
involves evaluating
the firm’s financial
flexibility and
liquidity, and how the
firm manages the cash
flows from operating,
investing, and
financing
respectively. Cash
flow analysis also
provides an indication
of
the quality of the
Read Chapter 5 in
#1 Palepu and
Healy
information in the
firm’s income
statement and balance
sheet.
12 2.3(Sun)
Period3
Prospective analysis:
Forecasting
We focus on forecasting
future performance.
Students learn a
comprehensive
forecasting approach.
Students need to
understand the
approach to focus on
projecting condensed
financial statements.
Read Chapter 6 in
#1 Palepu and
Healy
13 2.8(Fri)
Period2
Paper presentation 2 Paper submission due
prior to presentations
regarding their
selected firm
analysis. Students
present the paper.
Presentation by
PPT is
encouraged.
14 2.8
(Fri)
Period3
Paper presentation 3 Paper submission due
prior to presentations
regarding their
selected firm
analysis. Students
present the paper.
Presentation by
PPT is
encouraged.
15 2.8 (Fri)
Period4
Paper presentation 4 Paper submission due
prior to presentations
regarding their
selected firm
analysis. Students
present the paper.
Presentation by
PPT is
encouraged.
4. Assessment Criteria
(1) Contribution to class 15%,
(2) Assignments 25%
(3) Analysis Paper 50%, and
(4) Presentation 10%.
5. Textbook and Reading List
#1 Business Analysis Valuation: Using Financial Statements, Krishna G. Palepu and Paul M. Healy
5th edition, 2013. South-Western College Publishing (ISBN-10: 1111972303 | ISBN-13:
978-1111972301).
#2 Earnings Management and Earnings Quality: Evidence from Japan, Masumi Nakashima, 2015,
Hakuto Shobo Publishing (ISBN: 9784561362104)
The above textbooks are to be stored at the classroom at Hirai.
6. Preparation and Review
Please read each chapter following the schedule before class. Please work on the assignment
of each chapter after the class as the review of the learning.
7. Note(Requirements, E-mail, Office Hour)
Class Time: February 1, 2019-Febraru 8, 2019.
Classroom: Hirai 4F and 1F for database learning
Instructor: Masumi Nakashima, M.B.A., Ph.D.
Adjunct Instructor at Tohoku University IGSAP
Professor of Accountancy at Chiba University of Commerce
Email: [email protected]
Office hours: By appointment
Class Title: Organization and Human Resource Management of SMEs 1 Instructor:Ilju Kim
Semester:Autumn
Course Number: EAC-MAN571
Teaching Language: English
1. Course Objectives and Outline
While intensifying global competition and technological advancement are changing the rules
governing labor markets, employing organizations are increasingly relying on their human
resources (HR) and workplace innovations to compete and succeed in competitive markets. This
highlights the importance of understanding how people are managed in diverse organizational
settings, including different countries, sectors and occupations. We will examine the recent
changes of Japanese employment and HR system in the context of globalization and compare them
with those in selected North American, European and Asian countries.
2. Learning Goal
•To develop depth and breadth of theoretical and practical knowledge in the area of HRM
•To become more observant of the HRM practices of Japanese firms and more attentive to
employment and labor-related issues in the media
•To collaborate with diverse classmates to integrate their knowledge of HR with various
applications in actual and hypothetical organizations
3. Course Content and Schedule
Class
Session Topic Readings & Assignments
#1 Oct. 4 Intro Overview of the course
#2 Oct. 11 Japanese style HRM
I
•Historical origins of Japanese style HRM
Moriguchi, Chiaki (2014): Japanese Style Human
Resource Management and its Historical Origins. In:
Japan Labor Review, Vol. 11, No. 4, JILPT, Tokyo,
pp. 58-77
#3 Oct. 18 Japanese style HRM
II
•Japanese style HRM in post-bubble era
Aoki, Katsuki, Rick Delbridge, and Takahiro Endo.
“‘Japanese Human Resource Management’ in
Post-Bubble Japan.” The International Journal of
Human Resource Management 25, no. 18 (October
11, 2014): 2551–72
#4 Oct. 25
Non-standard
workers and Career
I
•Freeter and Neet and Being precarious in the middle
age.
Honda, Yukio (2005). Freeters: Young Atypical
Workers in Japan. Japan Labor Review, 2(5), pp.
5-25
Takahashi, Koji (2015). “The Work and Lives of
Japanese Non-Regular Workers in the
‘Mid-Prime-Age’ Bracket (Age 35‒44).” Japan Labor
Review, 12(5) 100–123.
-NY times, Aug. 17, 2013. “Layoffs Taboo, Japan
Workers Are Sent to the Boredom Room”
#5 Nov. 1
Non-standard
workers and Career
II
•Work lives of regular employees
Ono, Hiroshi (2018). “Why do the Japanese work
long hours?: Sociological perspectives on long
working hours in Japan”, Japan labor Issues,
2(5):35-49
Sano, Yoshihide (2016). Diversification of Regular
Employees’ Career Orientations and the Current
Status of Careers and Working Styles, Japan Labor
Review. 13(2): 46-69
#6 Nov. 8 Hiring, training and
firing process I
•Hiring Practices in Japan
Nagano, Hitoshi (2014), “Trends in Corporate
Hiring of Recent Graduates: Focus on Developments
since the Global Financial Crisis”, Japan Labor
Review 11, no. 2 (2014): 23–36
-NY Times, Nov. 13, 2011. “Japanese Firms Try New
Hiring Strategies”
#7 Nov. 15 Hiring, training and
firing process II
•Changing practices
McCord, P. (2014). How Netflix reinvented HR.
Harvard Business Review,92(1), 71-76.
#8 Nov. 22 Global human
resource in Japan
Yonezawa, Akiyoshi. “Japan’s Challenge of
Fostering ‘Global Human Resources’: Policy Debates
and Practices.” Japan Labor Review 11, no. 2 (2014):
37–52.
-NY times, Aug. 24, 2014 “Japan Seeks Edge With
Global Talent”
#9 Nov. 29 Managing emotional
labor in Japan
•What is emotional labor?
Hochschild, A. R. (1985). The managed heart:
Commercialization of human feeling (pp. 3-23,
137-161). Berkeley: University of California Press.
•Emotional labor in Japanese companies
Gottfried, H. (2003). Temp (t) ing bodies: Shaping
gender at work in Japan. Sociology, 37(2), 257–276.
#10 Dec. 6 Foreign workers in
Japan I
•Skilled migrant workers’ experience at work
Liu-Farrer, Gracia. 2009. “Educationally
Channeled International Labor Mobility:
Contemporary Student Migration from China to
Japan.” International Migration Review 43 (1): 178–
204.
Takenaka, Ayumi, Makiko Nakamuro, and Kenji
Ishida. 2016. “Negative Assimilation: How
Immigrants Experience Economic Mobility in
Japan.” International Migration Review 50 (2): 506–
533.
#11 Dec. 13 Foreign workers in
Japan II
•Issues surrounding Low-Skilled migrant workers
Tanno (2010). The Economic Crisis and Foreign
Workers in Japan: Why Does Japan Treat Migrant
Workers as Second Class Citizens?. Japan Labor
Review, 7(3), 109–126.
- NY Times, Feb. 10, 2017 “Japan Limited
Immigration; Now It’s Short of Workers”
#12 Dec.
20
Gender and
Work-life balance I
•Care responsibility and work-life balance
, M. (2017). Current Issues regarding Family
Caregiving and Gender Equality in Japan: Male
Caregivers and the Interplay between Caregiving and
Masculinities. Japan Labor Review, 14(1), 92–111.
#13 Dec.
27
Gender and
Work-life balance II
•Persisting gender gap
Komagawa, T. (2016). Gender-based job
segregation and the gender gap in career formation:
Focusing on bank clerical staff since the postwar
years. Japan Labor Review, 13(3), 58–79.
Mun, Eunmi. 2010. “Sex Typing of Jobs in Hiring:
Evidence from Japan.” Social Forces 88 (5): 1999–
2026.
No class on Jan. 3
#14 Jan. 10 Final project Student presentation and discussion
#15 Jan. 17 Final project Student presentation and discussion
4. Assessment Criteria
•Participation (30%): Response papers
•Presentation (30%): Presentation of one of the class topics based on assigned readings
and independent research
•Term Project (40%)
PARTICIPATION – Response papers and presentation
You are expected to write and submit a short response about the articles you’ve read for EACH
session. A response paper should reflect your own point of view, not to be written in a
professional and impersonal voice.
A response paper is your chance to communicate in writing your personal viewpoint on the weekly
readings and the ideas and values contained therein. A good response paper will make a personal
connection between the theories and constructs in the readings and your own experience. A
response paper is not intended to be a comprehension test or a summary of the reading or your
personal story (i.e. this happened, and then that happened).
When reading an assigned article, keep in mind that every author writes to make a point, to
promote a position, a set of beliefs or values. Your first task in a response paper is to specify
what you think these are. Your second task is to reflect on the point, positions, and values
you have ascribed to the work. See if the perspective in the article is aligned with your own
experience or not. Are they similar in some way? Are they at odds? How has seeing things from
the author's perspective changed (or reaffirmed) your own viewpoint?
In short, a good response paper answers the following questions:
•What (meanings, values, etc.) was the author trying to promote?
•What is my personal position relative to the author's? You can write your own personal
reaction and impressions to the report
•How has reading and reflecting on this affected my lived world experience?
Term PROJECT
You will select a topic that uses comparative analysis to examine HR and employment relations
of two or more countries. You will be responsible for a ten-page written report on the topic.
The report is worth 20 marks.
In addition, you will make a presentation to the entire class during the last two classes.
The presentation should take no more than 30 minutes and is also worth 20 marks. The presentation
grade will be based on peer and the instructor’s evaluations. Each student will be required
to submit to the instructor an evaluation form at the end of each presentation (except their
own).
5. Textbook and Reading List
There is no textbook for this course, however, there are required readings each week (see
“Course Content and Schedule” above). The readings will be available online as a PDF file.
6. Preparation and Review
I will strive to make the class interactive and you must be involved on a regular basis.
My role is to provide you with resources and to assist you in gaining new perspectives and
knowledge on the Japanese HRM, but ultimately it is your duty to learn. To this end, I suggest
that you come to every class prepared (having completed all readings and outside assignments)
and willing to contribute to our class learning environment. Prior to each class session, there
will generally be a reading assignment, along with some required pre-class preparation. At
the beginning of each class students will present a summary of the assigned readings followed
by class discussions that will be supplemented by materials from the instructor, such as
newspaper articles, recent statistics and YouTube clips.
See also “Assessment Criteria” above.
7. Note(Requirements, E-mail, Office Hour)
**As the semester progresses, you should expect some changes to this syllabus. Typically, these
are not large adjustments and may often involve identifying which readings can be skipped or
skimmed quickly. Any added course material will be distributed in class. Class schedule is
also subject to change under certain circumstances.
E-mail: [email protected]
Office Hour: By appointment
Class Title:Japanese Business Communication 1Instructor:Yoko Suga Semester:Autumn
Course Number: EAC-ECM673
Teaching Language: English+Japanese
<Note: This course is for Zero-Start students. Next semester please join JBC 2. That is, please
think of JBC 2 as JBC1b, and also JBC 1 as JBC 2b for spring semester.
As usual the students can join my class without the course registration because of the ceiling of
credits. Please register the major subjects as priority considering the ceiling of 34 credits/year.>
1. Course Objectives and Outline
As part of an effort towards globalization, Japanese companies that employ foreigners must
take active measures. As a result of global trends, the number of students employed by Japanese
companies (including internships) will vary, and this will have an effect on the opportunities to
communicate in Japanese. Most of the students will be expected to be able to; express
themselves through greetings, introduce themselves, and talk about their country and culture,
to the companies or organizations in which they work. In addition, IGSAP course aims to
cultivate world-class international specialists, so in some cases, exhibiting leadership in
specialized fields and making use of the Japanese language as leaders is expected. Besides, the
students will need to survive in Japan for at least 10 months (DD students), 2years (General
students)
Essential Japanese literacy, the ability to adapt to Japanese society and to higher level
communication skills with basic etiquette are indispensable factors.
This course is organized to lay the groundwork for studying the above areas.
2. Learning Goal
The learning goal is enable the enrolled students to obtain basic communication skills in
Japanese cultural knowledge and manners necessary to effectively and appropriately
perform various kinds of basic interpersonal and interpretive communication tasks in
real-life or business situations within and beyond classroom situations. Besides that, it is
expected to form their own thought and philosophy more or less through the class.
3. Course Content and Schedule
The number of lessons in one semester is limited. The enrolled students will be expected
to practice in-and out-of-class actively, to act up the above mentioned skills. Even after
completing both JP class 1 and 2, the enrolled students will be expected to continue to study
and practice Japanese language.
Schedule
# Date Topic Contents Reference
1 10.2 Orientation
Introduction
Preliminary
lesson
General feature of Japanese
Japanese script
Pronunciation, Accent, Intonation, Unvoiced
consonants
PPT
(1)
Greetings
-Can do:
1) Name
2) Pronounce Japanese syllables
3) Classroom instructions
4) Daily greetings and expressions
2 10.9 Preliminary
lesson
(2)
Review #1
Greetings, useful Expressions
Japanese script
Pronunciation, Accent, Intonation, Unvoiced
consonants
Greetings
-Can do:
1) Name
2) Pronounce Japanese syllables
3) Classroom instructions
4) Daily greetings and expressions
5) Greetings and Expressions in business
situations
6) Count numerals
PPT
3 10.16 L1
The first meeting
(1)
Review #1, 2
Various situations one meeting someone for the
first time (1)
-Can do:
1) Affirmative sentence
2) Negative sentence
3) Interrogative sentence
4) Affiliation
5) Communication about age
6) Reject personal questions
PPT
4 10.23 L1
The first meeting
(2)
Review #1, 2, 3
Various situations one meeting someone for the
first time (2)
-Can do:
1) Affirmative sentence
2) Negative sentence
3) Interrogative sentence
4) Affiliation
5) Communication about age
6) Reject personal questions
5 10.30 L2 Review #1, 2, 3, 4 PPT
Indication, Gift
(1)
Indicate something, ownership
Some situations one send someone something as
a gift (1)
-Can do:
1) Indication something, ownership
2) Communication with Gift
3) Communication about Family
6 11.6 L2
Indication, Gift
(2)
Review #1, 2, 3, 4, 5
Indicate something, ownership
Some situations one send someone something as
a gift (2)
-Can do:
1) Indication something, ownership
2) Communication with Gift
3) Communication about Family
PPT
7 11.13 L3
Ask something
(1)
Review #1, 2, 3, 4, 5, 6
Ask place, price, company, country etc. (1)
-Can do:
1) Guide
2) Shopping
PPT
8 11.20 Special lecture
Special lecture
9 11.27 L3
Ask something
(2)
Review #1, 2, 3, 4, 5, 6, 7
Ask place, price, company, country etc. (2)
-Can do:
1) Guide
2) Shopping
PPT
10 12.4 L4
Time, Week,
Basic verb,
Daily activities
(1)
Review #1, 2, 3, 4, 5, 6, 7, 8
Explain activities with time
Verb (present, past, future)
-Can do:
1) Explain about daily activities
2) Inquiry
PPT
11 12.11 L4
Time, Week,
Basic verb,
Daily activities
(2)
Review #1, 2, 3, 4, 5, 6, 7, 8, 9
Explain activities with time
Verb (present, past, future)
-Can do:
1) Explain about daily activities
2) Inquiry
PPT
12 12.18 L5 Review #1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11 PPT
Move by
transportations
(1)
Explain transportations and tools/ways
Verb (present, past, future)
-Can do:
1) Ask transportations
2) Explain doing with whom
3) Ask date
13 12.25
L5
Move by
transportations
(2)
Review #1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11,12
Explain transportations and tools/ways
Verb (present, past, future)
-Can do:
1) Ask transportations
2) Explain doing with whom
3) Ask date
PPT
(Homework
One by
one)
14 1.8 L6
Review #1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11,12, 13
Explain transportations and tools/ways
Verb (present, past, future)
-Can do:
1) Ask transportations
2) Explain doing with whom
3) Ask date
PPT
15 1.15
1.22
Check and
Review
Check the level of achievement and review
one by one (1student=10-15minutes)
In case check and review time is not enough in a
day, also it will be held on the 22nd.
PPT
4. Assessment Criteria
Students are expected to attend the class regularly, participate actively in class and do all
assignments. And please follow the rules in the class.
-Attendance, and Learning, Pair or Group Work’s Attitude actively in the class =35%
-Homework =30%
-Examination =35%
5. Textbook and Reading List
-Textbook
〇Minna no Nihongo Shokyu I, the 2nd edition, 2013
http://www.3anet.co.jp/ja/3110/ (Kana ver.)
http://www.3anet.co.jp/ja/3715/ (Roman alphabet ver.)
-Grammar book
〇Minna no Nihongo I - Translations & Grammatical Notes, English ver. 2013
http://www.3anet.co.jp/ja/3346/ (Kana ver.)
http://www.3anet.co.jp/ja/3716/ (Roman alphabet ver.)
〇Minna no Nihongo I - Translations & Grammatical Notes, Chinese ver. 2012
*
*
http://www.3anet.co.jp/ja/3347/ (Kana ver.)
(* It depends on the enrolled students.)
Students are expected to continue to study Japanese language and manners with the
same textbooks and grammar books in both autumn and spring semester.
-Reference
KANJI LOOK AND LEARN, 2009
BASIC KANJI BOOK VOL.1, 2010
(The above reference books are for students from countries that do not use Chinese
characters in their writing.)
Japanese for Busy People, the 3rd edition, 2011
Kurashi no Nihongo - Conversation Book for everyday Japanese and English, 2008
NIHONGO FUN & EASY Survival Japanese Conversation for Beginners, 2009
Japan - The Original Point and Speak Phrase book, 2001
Japanese Sentence Patterns for Effective Communication: A Self-Study Course and
Reference, 2012
The first Japanese textbook for foreigners in English, 2009
My First Hiragana Activity Book, 2000
Doraemon no Dokodemo Nihongo, 2009
A Dictionary of Basic Japanese Grammar, 1989 …and so on
The above books and dictionaries are stored in the mini-library on the third floor.
6. Preparation and Review
Please read “Minnano Nihongo Grammar Notes” thoroughly and carefully for preparation.
Please memorize new vocabularies and phrases for review.
7. Note(Requirements, E-mail, Office Hour)
Once you skip one lesson, it's very hard to catch up with other classmates. This is totally
true. Therefore, regular attendance is also required.
There is no royal road to learning foreign language, especially for Japanese language that
has 3 type of syllabaries, honorifics, ambiguous expression and gender differences…
Learners must learn Japanese step by step, review repeatedly. It may seem like a hassle
but it is expected that students ought to go back to the basics again and again in the
preparatory stage of foundation. Leaners will not be expected to come to memorize just
words and phrases instantly just only for examination, but will be expected to be able to
practice and survive with the expressions the learners learned in Japan.
~Rules in Class for keeping our effective learning environment.
1) Arrive on time
2) Be ready to learn
3) Use manners as an adult
4) Set the cell/smart-phone to silent mode.
5) No food, no smell of food. Drink is O.K.
6) Be respectful to your classmates and teachers
7) Take risk and make mistakes
8) Raise your hands (But in case you would go to restroom during my lesson, it is O.K that you
could raise your pocket tissues without any words.)
9) Properly throw the trash away in the trash can, we keep our classroom clean
10) Stick to the submission date
11) Never sit on the desk
E-mail: [email protected]
Office Hour: Students can contact me anytime via email.
Class Title:Japanese Business Communication 2Instructor:Yoko Suga Semester:Autumn
Course Number: EAC-ECM674
Teaching Language: English+Japanese
<Note: This course is for the students who has already mastered Hiragana/Katakana, and
learned Minnano Nihongo L1~L9.
As usual the students can join my class without the course registration because of the ceiling of
credits. Please register the major subjects as priority considering the ceiling of 34 credits/year.>
1. Course Objectives and Outline
As part of an effort towards globalization, Japanese companies that employ foreigners must
take active measures. As a result of global trends, the number of students employed by Japanese
companies (including internships) will vary, and this will have an effect on the opportunities to
communicate in Japanese. Most of the students will be expected to be able to; express themselves
through greetings, introduce themselves, and talk about their country and culture, to the
companies or organizations in which they work. In addition, IGSAP course aims to cultivate
world-class international specialists, so in some cases, exhibiting leadership in specialized fields
and making use of the Japanese language as leaders is expected. Besides, the students will need
to survive in Japan for at least 10 months (DD students), 2years (General students)
Essential Japanese literacy, the ability to adapt to Japanese society and to higher level
communication skills with basic etiquette are indispensable factors.
This course is organized to lay the groundwork for studying the above areas.
2. Learning Goal
The learning goal is enable the enrolled students to obtain basic communication skills in
Japanese cultural knowledge and manners necessary to effectively and appropriately
perform various kinds of basic interpersonal and interpretive communication tasks in
real-life or business situations within and beyond classroom situations. Besides that, it is
expected to form their own thought and philosophy more or less through the class.
3. Course Content and Schedule
The number of lessons in one semester is limited. The enrolled students will be expected
to practice in-and out-of-class actively, to act up the above mentioned skills. Even after
completing both JP class 1 and 2, the enrolled students will be expected to continue to study
and practice Japanese language.
Schedule
# Date Topic Contents Reference
1 10.2 Orientation
Review ~L9
Review
Minnano Nihongo ~L9
2 10.9 Listening/Writing
Pronunciation/Intonation
Type Japanese by using the keyboard
Practice how to check accent and
intonation by internet.
Note PC
3 10.16 L10 Existence, Position
(Basic)Expression of inanimate and
animate existence and position.
PPT
4 10.23 L11 Counter suffixes,
Frequency Compare any
two items
L12 Past tense, Negative
form
Expression of counting items, frequency
and comparing items.
How to make past tense and negative
form of adjective.
PPT
5 10.30
6 11.6
7 11.13 L13 Want, Desire
Expression of what learners want and
desire to do.How to make V te-form.
PPT
8 11.20 Special Lecture Special Lecture PPT
9 11.27 L14 V te-form
Expression of certain and motion in
progress Expression of offer to do
something.
PPT
10 12.4
11 12.11 L15 Permission,
Prohibition
Continuing action
L16 Way, Character
Expression of prohibition, prohibition,
continuing action
Expression of asking the way,
Expression of N ga adj
Describing a phenomenon by saying
what was felt about it through one or
more of the five senses and so on.
Joining two or more sentences together.
PPT
12 12.18 PPT
13 12.25
PPT
14 1.8 L17 V-nai form Expression of asking or instructing
someone not to do something.
Expression something must to be done
Expression that it is not necessary to do
something.
PPT
15 1.15
1.22
11 12.11 Check and Review Check the level of achievement and
review
one by one (1student=10-20minutes)
As usual, in case check and review time
is not enough in a day, also will be
held on the 17th
PPT
4. Assessment Criteria
Students are expected to attend the class regularly, participate actively in class and do all
assignments. And please follow the rules in the class.
-Attendance, and Learning, Pair or Group Work’s Attitude actively in the class =35%
-Homework =30%
-Examination =35%
5. Textbook and Reading List
-Textbook
〇Minna no Nihongo Shokyu I, the 2nd edition, 2013
http://www.3anet.co.jp/ja/3110/ (Kana ver.)
http://www.3anet.co.jp/ja/3715/ (Roman alphabet ver.)
-Grammar book
〇Minna no Nihongo I - Translations & Grammatical Notes, English ver. 2013
http://www.3anet.co.jp/ja/3346/ (Kana ver.)
http://www.3anet.co.jp/ja/3716/ (Roman alphabet ver.)
〇Minna no Nihongo I - Translations & Grammatical Notes, Chinese ver. 2012
http://www.3anet.co.jp/ja/3347/ (Kana ver.)
(* It depends on the enrolled students.)
Students are expected to continue to study Japanese language and manners with the
same textbooks and grammar books in both autumn and spring semester.
-Reference
KANJI LOOK AND LEARN, 2009
BASIC KANJI BOOK VOL.1, 2010
(The above reference books are for students from countries that do not use Chinese
characters in their writing.)
Japanese for Busy People, the 3rd edition, 2011
Kurashi no Nihongo - Conversation Book for everyday Japanese and English, 2008
NIHONGO FUN & EASY Survival Japanese Conversation for Beginners, 2009
Japan - The Original Point and Speak Phrase book, 2001
Japanese Sentence Patterns for Effective Communication: A Self-Study Course and
Reference, 2012
The first Japanese textbook for foreigners in English, 2009
My First Hiragana Activity Book, 2000
Doraemon no Dokodemo Nihongo, 2009
A Dictionary of Basic Japanese Grammar, 1989 …and so on
The above books and dictionaries are stored in the mini-library on the third floor.
6. Preparation and Review
Please read “Minnano Nihongo Grammar Notes” thoroughly and carefully for preparation.
Please memorize new vocabularies and phrases for review.
*
*
7. Note(Requirements, E-mail, Office Hour)
Once you skip one lesson, it's very hard to catch up with other classmates. This is totally
true. Therefore, regular attendance is also required.
There is no royal road to learning foreign language, especially for Japanese language that
has 3 type of syllabaries, honorifics, ambiguous expression and gender differences…
Learners must learn Japanese step by step, review repeatedly. It may seem like a hassle
but it is expected that students ought to go back to the basics again and again in the
preparatory stage of foundation. Leaners will not be expected to come to memorize just
words and phrases instantly just only for examination, but will be expected to be able to
practice and survive with the expressions the learners learned in Japan.
~Rules in Class for keeping our effective learning environment.
1) Arrive on time
2) Be ready to learn
3) Use manners as an adult
4) Set the cell/smart-phone to silent mode.
5) No food, no smell of food. Drink is O.K.
6) Be respectful to your classmates and teachers
7) Take risk and make mistakes
8) Raise your hands (But in case you would go to restroom during my lesson, it is O.K that you
could raise your pocket tissues without any words.)
9) Properly throw the trash away in the trash can, we keep our classroom clean
10) Stick to the submission date
11) Never sit on the desk
E-mail: [email protected]
Office Hour: Students can contact me anytime via email.
Class Title:Japanese Business Communication 3Instructor:Yoko Suga Semester:Autumn
Course Number: EAC-ECM690
Teaching Language:Japanese (English)
<Note: This course is for JLPT N2~N1, N1, N1~ level students.
As usual the students can join my class without the course registration because of the ceiling of
credits. Please register the major subjects as priority considering the ceiling of 34 credits/year.>
1. Course Objectives and Outline
The world is becoming more globalized in a variety of areas. It is essential to
enhance the flexibility and effectiveness as an organization, paying due respect to
the diversity of staffs. But various problems and frictions are occurring at the workplace
where foreign people and Japanese people work together. It is expected that IGSAP students will
be the international leaders in the future. It is necessary for the students to accept this reality
seriously, and acquire the knowledge and ability to find problems that could occur in the global
work place.
In this course we focus on how to find and solve cultural frictions in the global work place.
2. Learning Goal
The learning goal is enable enrolled students to cultivate problem-solving skills and
relation adjustment in the global work place. Besides that, it is expected to form their own
thought and philosophy more or less.
3. Course Content and Schedule
# Date Topic Contents
1 10.2 Orientation and
know oneself and own culture
Introduction of the course
Objective point of view
2 10.9 Understand a different culture History and Significant(1) Diversity in the
world
3 10.16 History and Significant(2) Diversity & Personal
Growth
4 10.23 What is culture? Common sense in the world, Iceberg Model
5 10.30 Special feature of Culture(1)
6 11.6 Special feature of Culture(2)
7 11.13 Special feature of Culture(3)
8 11.20 Special Lecture Special Lecture
9 11.27 Cultural competency
Process of adjusting to work well with people
different cultures(1)
10 12.4 Process of adjusting to work well with people
different cultures(2)
11 12.11 Notice cultural differences Case study (1)
12 12.18 and frictions in global society
and global firm
Case study (2)
13 12.25 Case study (3)
14 1.8 Case study (4)
15 1.15 Case study (5)
4. Assessment Criteria
It is expected to attend the class regularly, participate actively in class and do all
assignments. And please follow the rules in the class.
-Attendance=35%
-Assignment, Preparation=30%
-Presentation=35%
5. Textbook and Reading List
-The Culture Map (INTL ED): Decoding How People Think, Lead, and Get Things Done Across
Cultures (English Edition)
-異文化理解力(2016)英治出版 ISBN 978-4-862-76208-5
-はじめて学ぶ異文化コミュニケーション(2017)有斐閣選書 ISBN 978-4-641-28133-2
-ケースで学ぶ異文化コミュニケーション(2016)有斐閣選書 ISBN 978-4-641-28108-0
-異文化理解入門(2017)研究社 ISBN 978-4-327-37734-2
-ビジネスコミュニケーションのためのケース学習:職場のダイバーシティで学び合う(2015)ココ出版
ISBN 978-4-904-59537-4
6. Preparation and Review
Please read the materials thoroughly and carefully in advance.
7. Note(Requirements, E-mail, Office Hour)
Rules in Class for keeping our effective learning environment.
1) Arrive on time
2) Be ready to learn
3) Use manners as an adult
4) Set the cell-phone to silent mode (If possible, turn off the cell-phone)
5) No food, no smell of food. Drink is O.K.
6) Be respectful to your classmates and teachers
7) Take risk and make mistakes
8) Raise your hands (But in case you would go to restroom during my lesson, it is O.K that you
could raise your pocket tissues without any words.)
9) Properly throw the trash away in the trash can, we keep our classroom clean
10) Stick to the submission date
11) Never sit on the desk
E-mail: [email protected]
Office Hour: Students can contact me anytime via email.
Class Title:English Business Communication 1 Instructor:Hugh-Graham-Marr Semester:Autumn
Course Number: EAC-ECM675
Teaching Language: English
1. Course Objectives and Outline
The aim of this course is to give students practice in using English to discuss and present on different
business topics. While being introduced to some general topics, students will be asked to call on their own
experiences – business and otherwise – to take part in discussions. Students will be introduced to the basics of
business discussion—setting agendas, agreeing, disagreeing, adding information, referencing others, staying
on topic, summarizing, concluding—and introduced to different discussion strategies and phrases. Some
outside reading may also be assigned to help students prepare for discussions. In addition to discussion, there
will be a strong emphasis on listening. Finally, it will be expected that each student make two short
presentations over the course of the semester.
2. Learning Goals
After completing this course a student should:
• have developed their knowledge of business words and phrases
• be better able to hear English as used in a business context
• be able to reasonably engage in business discussions and simple negotiations in English
• be able to present on matters related to their work or study
3. Course Content and Schedule
Week 1: Introduction to business discussion / discussion phrases
Week 2: Different roles in a discussion + practice
Week 3: Using polite language + practice
Week 4: Discussion practice: Taxation and social purposes
Week 5: Discussion roleplay: an ethics problem
Week 6: What is negotiation? What is effective negotiation?
Week 7: Negotiation phrases / Planning for a negotiation / putting yourself in the other side’s
shoes / positing possible outcomes
Week 8: Negotiation roleplay 1 / examination of the outcome
Week 9: Negotiation roleplay 2 / examination of the outcome
Week 10: What makes for an effective presentation? Parts of a presentation
Week 11: Presentation phrases + giving of presentation topic
Week 12: Body language / Use of voice / Use of visual aids
Week 13: Presentations
Week 14: Presentations (if necessary) + review for final exam
Week 15: Final exam
4.Assessment Criteria
Attendance and classroom participation: 30%
Presentations: 30%
Final Exam: 40%
5.Textbook and Reading List
No textbook for this course.
6.Preparation and Review
Students are expected to be prepared for discussions and negotiation role plays, and to have
done any of the outside assigned readings. They will also be expected to adequately prepare
for any presentations.
7.Note(Requirements, E-mail, Office Hour)
If you need to get in touch with me for any reason, I can be reached at <[email protected]>
Class Title:English Business Communication 2 Instructor:Hugh-Graham-Marr Semester:Autumn
Course Number: EAC-ECM676
Teaching Language: English
1. Course Objectives and Outline
The aim of this course is to give students practice in using English to discuss and present on different
business topics. While being introduced to some general topics, students will be asked to call on their own
experiences – business and otherwise – to take part in discussions. Students will be introduced to the basics of
business discussion—setting agendas, agreeing, disagreeing, adding information, referencing others, staying
on topic, summarizing, concluding—and introduced to different discussion strategies and phrases. Some
outside reading may also be assigned to help students prepare for discussions. In addition to discussion, there
will be a strong emphasis on listening. Finally, it will be expected that each student make two short
presentations over the course of the semester.
2. Learning Goals
After completing this course a student should:
• have developed their knowledge of business words and phrases
• be better able to hear English as used in a business context
• be able to reasonably engage in business discussions and simple negotiations in English
• be able to present on matters related to their work or study
3. Course Content and Schedule
Week 1: Introduction to business discussion / discussion phrases
Week 2: Different roles in a discussion + practice
Week 3: Using polite language + practice
Week 4: Discussion practice: Taxation and social purposes
Week 5: Discussion roleplay: an ethics problem
Week 6: What is negotiation? What is effective negotiation?
Week 7: Negotiation phrases / Planning for a negotiation / putting yourself in the other side’s
shoes / positing possible outcomes
Week 8: Negotiation roleplay 1 / examination of the outcome
Week 9: Negotiation roleplay 2 / examination of the outcome
Week 10: What makes for an effective presentation? Parts of a presentation
Week 11: Presentation phrases + giving of presentation topic
Week 12: Body language / Use of voice / Use of visual aids
Week 13: Presentations
Week 14: Presentations (if necessary) + review for final exam
Week 15: Final exam
4.Assessment Criteria
Attendance and classroom participation: 30%
Presentations: 30%
Final Exam: 40%
5.Textbook and Reading List
No textbook for this course.
6.Preparation and Review
Students are expected to be prepared for discussions and negotiation role plays, and to have
done any of the outside assigned readings. They will also be expected to adequately prepare
for any presentations.
7.Note(Requirements, E-mail, Office Hour)
If you need to get in touch with me for any reason, I can be reached at <[email protected]>
Class Title:Cross Section of Multiculture 1 Instructor: Prof. Takashi ABE
Semester:Autumn
Course Number: EAC-ECM677
Teaching Language: English
1. Course Objectives and Outline
This course will focus upon taking a general view of Japanese culture. It begins out by learning
major historical events and experiencing exchange program. It then moves onto touching the basis of
Japanese culture and customs that last until today. The objective is for students to state their own
views with profound original remarks and reflections. In this course students will learn more Japanese
language as well.
2. Learning Goal
By the end of the course, students are expected to able to acquire clear understanding to Japanese
culture and customs. They will be able to comment on Japan from various angles.
3. Course Content and Schedule
Class is to be held every Wednesday at Classroom #1, 10:30 – 12:00 from October 3, 2018
To January 9, 2019; 15 classes in total.
※ Some classes may be held on different days and outside the classroom.
Timetable of Classes
Date Topic Contents/themes
1 3 Oct. Orientation Objective, Outline, Method, Evaluation,
2 10 Oct. Japanese Culture (1) Play the Koto (箏)
3 16 Oct. Japanese social and
economic system
Visit to The Imperial Palace & TSE (Tokyo Stock
Exchange)
4 17 Oct. Exchange Program (1) Special event with the guests from China
5 24 Oct. Japanese Culture (2) Disaster Prevention Training
6 31 Oct. Japanese Culture (3) Spirits of Buddhism (Zen)
7 7 Nov. Japanese Culture (4) Shintoism (the ancient indigenous religion of
Japan lacking formal dogma)
8 14 Nov. Confucianism
"Jin" (benevolence)
"Gi" (justice, the upholding of righteousness and
the moral disposition to do good)
"Rei" (courtesy, ordering of life conforming to the
norms of "Jin")
"Chi" (wisdom, studying hard)
"Shin"(sincerity, honesty, and keeping a promise)
9 21 Nov. Japanese Culture (5) Visit to Mt. Takao
10 28 Nov. Japanese Culture (6) Visit to Ueno Park
11 5 Dec. Exchange Program (2) Visit to Komatsugawa Primary School
12 12 Dec. Exchange Program (3) Visit to Hirai Primary School
13 19 Dec. Exchange Program (4) Visit to Hirai Daini Junior High School
14 4 Jan. Japanese Culture (7) Ganchomairi (Visit to KAMEIDO TENJINJYA.)
15 9 Jan. Presentations Brief oral presentations (3 minutes, Topic is free)
4. Assessment Criteria
(1) Contribution to classes 50%
(2) Presentation 50%
5. Textbook and Reading List
Most readings will be available on-line or distributed as copies.
6. Preparation and Review
Students are expected to participate in the annual festivals or some events which will be held in
Edogawa City.
7. Note(Requirements, E-mail, Office Hour)
Any IGSAP student who is interested in various issues in Japanese Culture will be welcome to this
lecture course.
Office hours can be booked via email: [email protected]
Class Title: Academic English 1 | Instructor: Dr. Ryan Hartley | Semester: Autumn
Course Number: EAC-ECM679
Teaching Language:English
1. Course Objectives and Outline
This course aims to provide the foundation for writing a formal academic piece of writing equivalent to a
thesis or report. It is aimed at students who have never written anything of a formal Academic English report
nature, or those who have but who feel unsure about it. This course is instructional and activity based, meaning
that the focus is on gaining knowledge about report writing rather than working with the student`s own writing.
2. Learning Goal
To understand the overall structure of a formal academic report/thesis. To understand the details of each
section of a formal academic report/thesis. To be able to understand the paragraph and sentence level formal
academic English expectations of a report. To understand issues related to plagiarism, correct
sourcing/referencing styles, and the construction of a proper bibliography.
3. Course Content and Schedule
The course is divided into seven themes with two sub-theme components: (1) What is a Report?, (2) The
Research Question/Thesis, (3) Literature Review, (4) Methodologies, (5) Findings, (6) Referencing, and (7)
General Features of Academic English. The course is structured to move from the macro to the micro, ie: to
begin with overall structure, moving down to sections, moving down to sentence level English.
This course handout can be found at: https://tinyurl.com/j2hgtaq
NOTE: THERE WILL BE NO CLASS ON OCTOBER 16th
SCHEDULE
Class Date/Time Theme Topic
1
Tuesday, October 2nd
,
10.30am-12.30pm What is a Report?
What is academic writing?
Writing formally
2
Tuesday, October 9th
,
10.30am-12.30pm
Report Structure
3
Tuesday, October 23rd
,
10.30am-12.30pm The Research
Question/Thesis
Question Types, Time in Research, Relationships,
Variables, Hypotheses
4
Tuesday, October 30th
,
10.30am-12.30pm
Research Question/Objective/Hypothesis
Formulation
5
Tuesday, November 6th
,
10.30am-12.30pm Literature Review
Overviewing a Literature Review
6
Tuesday, November 13th
,
10.30am-12.30pm
Analysing Literature Reviews
7
Tuesday, November 20th
,
10.30am-12.30pm Methodologies
Recognising Data Types, Source Types, and the
Qualitative vs. Quantitative Debate
8
Tuesday, November 27th
,
10.30am-12.30pm
Analysing Methodologies
9
Tuesday, December 4th
,
10.30am-12.30pm Findings
The Results Section – Reporting and Description
of Text, Non-Textual Elements, and Statistics
10
Tuesday, December 11th
,
10.30am-12.30pm
The Discussion Section – Analysis and
Commentary
11
Tuesday, December 18th
,
10.30am-12.30pm
Referencing
Identifying References, Plagiarism, Formats and
Conventions
12
Tuesday, January 8th
,
10.30am-12.30pm
In-text/End-of-text referencing, Referencing vs.
Paraphrasing vs. Quotations
13
Tuesday, January 15th
,
10.30am-12.30pm General Features of
Academic Writing
Inter and Intra Paragraph Cohesion
14
Tuesday, January 22nd
,
10.30am-12.30pm
Tone, objectivity, and explicitness
15
Tuesday, January 29th
,
10.30am-12.30pm
Reflection, Q/A, Workshop
4. Assessment Criteria
(1) 50%: Attendance
(2) 50%: Final test
5. Textbook and Reading List
Texts provided by teacher.
6. Preparation and Review
Homework assignments coupled with in-class reviews.
7. Note(Requirements, E-mail, Office Hour)
Email contact: [email protected]
Class Title:RST:Accounting System Design 2 Instructor:Toshifumi Takada
Semester:Autumn
Course Number: EAC-ACC678
Teaching Language: English
1. Course Objectives and Outline
The topics of IFRS are to be picked up at this RST2
2. Learning Goal
To understand the structure of IFRS
3. Course Content and Schedule
Class will be held once every 2 weeks on Saturday and Sunday 10:30-12:00 from October 6,
2018 to January 19, 2019.
(1) Revenue recognition; what is sales revenue?
October 6, 7, 20
(2) Fair value of stocks and derivatives
October 21, November 3, 4
(3) Evaluation of inventories
November 17, 18, December 1
(4) Accounting for lease
December 2, 15, 16
(5) Accounting for pension
January 5, 6, 19
4. Assessment Criteria
Presentations 100%
5. Textbook and Reading List
Related IFRS will be announced beforehand
6. Preparation and Review
Reading IFRS and making slide files
7. Note(Requirements, E-mail, Office Hour)
Requirements: Basic accounting knowledge of bookkeeping and cost accounting
Email: [email protected]
Office Hour: Any time indicated. Booking by email is needed.
Class Title:RST: Financial Accounting 2 Instructor: Hiroko INOKUMA Semester:Autumn
Course Number: EAC-ACC679
Teaching Language: English
1. Course Objectives and Outline
· In this RST class, we’ll intensively consider and discuss several specific topics related with financial
accounting and auditing issues.
· It consists of two parts (Part A and Part B).
Part A: Fundamental academic literatures : financial accounting , auditing and its related issues
Part B: Case studies : Learning about the well-known accounting fraud cases which have brought
big impact toward institutional setting of financial accounting and audit
-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*
Part A: Fundamental academic literatures : financial accounting , auditing and its related issues
· Reading and discussing about the essentials in the fundamental academic books and papers.
· See “5. Textbook and Reading List” for the idea of reading suggestions
Part B: Case studies : Learning about the well-known accounting fraud cases which have brought big
impact toward institutional setting of financial accounting and audit
· Through cases related to important accounting and audit standards’ reforms, we will learn how accounting
and auditing are affecting society and how they are affected by society.
Outline : How to proceed
· In this part, after reviewing the general theory on factors, schemes and methods of accounting frauds, we
will analyze the cause of accounting and audit problems, and also consider the impact on the modification
of accounting and auditing standard.
· Examples of cases to be used are mainly those of Japanese companies, but also famous ones overseas are
planned to be adopted as appropriate.
· Through these case studies, we will deepen our understanding of the application of certain accounting
standards and basic concepts of auditing.
· Examples of cases: Olympus, Nikko Cordial (predecessor of SMBC Nikko Securities), Japan Airlines,
Kanebo, Livedoor, Risona Bank, Seibu Railway, Daiwa Bank (predecessor of Risona Bank), Media-Links
· Enron, WorldCom, Parmalat, ect.
· Discussion Points: Consolidated Accounting, Revenue Recognition of IT Companies, Reporting of
Internal Control, Overstatement of sales, Excessive business development, Realizability of deferred tax
assets, Going Concern, Merger and Acquisition, etc.
2. Learning Goal
· The aim of this class to develop and obtain critical/conceptual thinking skill, presentation skill and
academic thinking skill. The student who enrolls this class need to select an academic paper or one fraud
case and make an oral presentation.
3. Course Content and Schedule
· Each student is required to choose a specific problem of each interest in financial accounting or related
issues.
· Students are supposed to prepare presentation slides or short resumes on each person's selected paper/case
and make a presentation at least one time (around 10-20 min.).
· In this RST, several guest lecture classes will be scheduled as may be necessary.
· To learn about fundamental research methods, we’d like to read several empirical papers which have high
academic value.
· In order to get familiar with Japanese business and cultural environment, we’ll plan some field trips at
students’ requests.
· After the consultation with the participants, we’ll reconsider about the class time slot and place for this
RST class.
· A detailed schedule will be announced in the first class.
4. Assessment Criteria
(1) Attendance, frequency and quality of remarks in class 50%
(2) Presentations, presentation handouts(or short essays) 50%
5. Textbook and Reading List
· References are introduced in each RST class as necessary.
Accounting frauds
Main:
· Schilit, H. and J. Perler (2010) Financial Shenanigans: How to Detect Accounting Gimmicks & Fraud in
Financial Reports, Third Edition, McGraw-Hill Education.
Other materials
· Mulford C. W. and E.E. Comiskey(2005) Creative Cash Flow Reporting: Uncovering Sustainable
Financial Performance, Wiley.
· Mulford C. W. and E.E. Comiskey(2002) The Financial Numbers Game: Detecting Creative Accounting
Practices, Wiley.
Reading Ideas
Fundamental ( in Financial Accounting)
· Beaver, W.H. (1981) Financial Reporting : An Accounting Revolution, 3rd Edition (Translated into
Japanese, 伊藤邦雄訳(2010)、『財務報告革命[第3版]』白桃書房、pp175-225。
· Christensen, J. and J. Demski(2002) Accounting Theory: An Information Content Perspective,
McGraw-Hill, Translated into Japanese, 佐藤紘光他訳 (2007) 『会計情報の理論―情報内容パース
ペクティブ』 中央経済社。
· Sunder, S. (1997), Theory of Accounting and Control, South-Western College Publishing , Translated into
Japanese, 山地秀俊、鈴木一水、松本祥尚、梶原晃訳(1998)、『会計とコントロールの理論 契約
理論に基づく会計学入門』勁草書房。
· Watts, R. L. and J. L. Zimmerman (1986) Positive Accounting Theory. Prentice-Hall, Engelwood Cliffs,
New Jersey. 須田一幸訳(1990)『実証理論としての会計学』白桃書房。
· William R. Scott (2014) Financial Accounting Theory, Prentice Hall; 7th edition, Translated into
Japanese, 太田康広、椎葉惇、西谷順平訳(2008)『財務会計の理論と実証』中央経済社。
· Previts et al. (2011) A Global History of Accounting, Financial Reporting and Public Policy, Asia and
Oceania, Studies in the Development of Accounting Thought Volume 14C, The University of Sydney,
Emerald Group Publishing Limited, Chapter 5 JAPAN, Part Two: Postwar to Present, by Shizuki Saito,
pp.185-202.
· Healy, P. M. and J.M. Wahlen (1999) “A review of the earnings management literature and its
implications for standard setting,” Accounting Horizons, pp.365-383.
International Accounting
· Benston, G. J.,(ed.) M. Bromwich, R. E. Litan, and A. Wagenhofer (2006) Worldwide Financial
Reporting: The Development And Future of Accounting Standards, Oxford University Press.
· Godfrey J.M. and K. Chalmers(ed.)(2007), Globalisation of Accounting Standards, Edward Elgar
Publishing.
Auditing(classics)
· Mautz, R.K. and H.A. Sharaf (1961) The Philosophy of Auditing, Monograph No.6, American
Accounting Association, Translated into Japanese, 近澤弘治監訳(1987)『監査理論の構造』中
央経済社.
· Wallace, W. A.,(1991) Auditing Monographs, Second Edition, Pws-Kent Publishing Company,
Boston, Translated into Japanese, 千代田邦夫他訳 (1991)『ウォーレスの監査論―自由市場と
規制市場における監査の経済的役割―』同文舘出版.
6. Preparation and Review
· Knowledge needed to take this lecture: Basic knowledge of accounting and auditing
· It is encouraged to read reference materials before and after the class.
7. Note(Requirements, E-mail, Office Hour)
e-mail: [email protected]
Office Hour: Before and after this class
Class Title:RST: Tax Accounting 2 Instructor:Yiuwai Wong
Semester:Autumn
Course Number: EAC-ACC680
Teaching Language: English
1. Course Objectives and Outline
In this course, students are expected to conceive clear consciousness of why and on what
they are going to argue in their research papers and develop their capabilities and skills
required to write excellent academic papers, through discussions in-class and guidance
provided by the supervisor.
Also, class will be divided into two parts, in the lecture part, skills and techniques that
are required to write a research paper will be introduced. In the discussion part, students
have to do some presentations about their own research paper.
2. Learning Goal
Get some technical skills that are required to write a research paper.
3. Course Content and Schedule
No. Date Theme Materials, etc.
1 3/Oct/2018 Orientation PPT, student presentation and discussion
2 10/Oct/2018 ETL(Extract,
Transform, Load)
PPT, student presentation and discussion
3 17/Oct/2018 Regression Model1
Basic knowledge
PPT, student presentation and discussion
4 24/Oct/2018
Regression Model2
Linear model and
non-linear model
PPT, student presentation and discussion
5 31/Oct/2018 Dummy Variable PPT, student presentation and discussion
6 7/Nov/2018 Empirical research on
Accounting
Student presentation and discussion
7 21/Nov/2018 Event study Student presentation and discussion
8 28/Nov/2018 Positive Accounting
Theory
Student presentation and discussion
9 5/Dec/2018 Tax accounting Student presentation and discussion
10 12/Dec/2018 Disclosure Student presentation and discussion
11 19/Dec/2018 Earnings management Student presentation and discussion
12 9/Jan/2019 Auditing Student presentation and discussion
13 16/Jan/2019 Student presentation Student presentation and discussion
14 23/Jan/2019 Student presentation Student presentation and discussion
15 30/Jan/2019 Student presentation Student presentation and discussion
4. Assessment Criteria
Attendance (30%)、Frequency and quality of remarks in class (30%)
Presentations and papers (40%)
5. Textbook and Reading List
Readings will be advised in class.
For example
Ball, Brown (1968), “An Empirical Evaluation of Accounting Income Numbers”, Journal of Accounting
Research 6(2), pp.159-178.
William H. Beaver (1968), “The Information Content of Annual Earnings Announcements”, Journal
of Accounting Research 6(Supplement), pp.67-92.
Ross L. Watts and Jerold L. Zimmerman (1978), “Towards a Positive Theory of the Determination
of Accounting Standards”, The Accounting Review 53(1), pp. 112-134.
Plesko (2003), ”An evaluation of alternative measures of corporate tax rates”, Journal of
Accounting and Economics 35, pp.201-226.
Hanlon, Slemrod (2009), “What Does Tax Aggressiveness Signal? Evidence from Stock Price
Reactions to News about Tax Shelter Involvement”, Journal of Public Economics 93, pp.126-141.
Chen et al. (2010), “Are Family Firms More Tax Aggressive Than Non-Family Firms”, Journal
of Financial Economics 95, pp.41-61.
Christine A. Botosan (1997), “Disclosure Level and the Cost of Equity Capital”, The
Accounting Review 72(3), pp. 323-349.
Ronald A. Dye (1990),” Mandatory versus Voluntary Disclosures: The Cases of Financial and
Real Externalities”, The Accounting Review 65(1), pp.1-24.
Dechow, P.M., Sloan, R., Sweeney, A., (1996), “Causes and consequences of earnings
manipulation: an analysis of firms subject to enforcement actions by the SEC.”, Contemporary
Accounting Research 13, pp.1-36.
Roychowdhury (2006), “Earnings management through real activities manipulation”, Journal
of Accounting and Economics 42, pp.335-370.
Linda Elizabeth DeAngelo (1981), “Auditor Size and Audit Quality”, Journal of Accounting and
Economics 3(3), pp.183-199.
Ross L. Watts and Jerold L. Zimmerman (1983), “Agency Problems, Auditing, and the Theory of
the Firm: Some Evidence”, Journal of Law and Economics 26(3), pp.613-634.
6. Preparation and Review
7. Note(Requirements, E-mail, Office Hour)
[email protected], 9:30-18:30 Wednesday, Friday
Class Title:RST:Global Politics 2
Instructor:Prof. Hitoshi OHNISHI Semester:Autumn
Course Number: EAC-ECM681
Teaching Language: English
1. Course Objectives and Outline
The aim of this course is to intensively consider and discuss several specific major issues in
contemporary international and domestic politics.
2. Learning Goal
Any IGSAP student who is interested in public policy and likes intellectual dialogues will be
welcome to this RST course. The student who enrols for the course is expected to develop
his/her capabilities to analyze politics and her/his own original ideas on it. Above all, every
student is strongly encouraged to be engaged in frank and heated discussions with fellow
students and the supervising professor in class.
3. Course Content and Schedule
The course will be given at 14:40-16:10 on Tuesday from the beginning of October in 2018 to
the end of January in 2019.
Each student who enrols for the course, first, has to choose a specific problem of his/her
interests in international or domestic politics. She/he is, then, requested to make an oral
presentation on why he/she is interested in the problem, and finally, submit a term paper to
argue how the problem should be understood and/or solved.
A detailed schedule for the course will be fixed in the first class on 2 October.
4. Assessment Criteria
Attendance 35%
Frequency and quality of remarks in class 35%
Presentations and papers 30%
5. Textbook and Reading List
Textbook: John Baylis, Steve Smith, and Patricia Owens (eds.), The Globalization of World
Politics: An introduction to international relations 6th edition, Oxford University
Press, 2014
6. Preparation and Review
See 3.
7. Note(Requirements, E-mail, Office Hour)
The students who wish to enrol for the course have to be present without fail in the first class
on Tuesday, 2 October, where a detailed orientation will be provided.
Class Title:RST: Global Health 2 Instructor:Prof. Yoshitaka TSUBONO Semester:Autumn
Course Number: EAC-ECM683
Teaching Language: English
1. Course Objectives and Outline
Global Health Issues in New York Times International Edition
Health and medicine represent a substantial proportion of news media coverage. This is not only because news
on health and medicine are interesting and important in themselves (such as major scientific discoveries,
developments of drugs, new disease outbreaks), but also because issues in health and medicine greatly influence
society, economy and politics in today’s globe.
In this class, the students read, present and discuss latest news articles on health and medicine reported in New
York Times International Edition. Articles in New York Times International Edition are selected as teaching
materials because the newspaper is one of the best in terms of quality and breadth of coverages in the fields of
health and medicine, not necessarily because the lecturer endorse general political views of the paper.
2. Learning Goal
The students are expected to learn about the latest news and events in health and medicine and how they affect
global society at large. They are also expected to obtain skills to critically evaluate the credibility of news
articles.
3. Course Content and Schedule
Intensive class from Feb 2 (Sat) through Feb 9 (Sat), 2019, at 18:00-19:30 and 19:40-21:10 (8 consecutive
days).
The lecturer select articles and distribute them to students in advance. All students are requested to read them
in advance, and one student per article are assigned to prepare handouts to present summary, background, and
discussion points of the article. The students are required to submit a term paper at the end of semester.
Details will be discussed in the first class on Feb 2, 2019.
4. Assessment Criteria
(1) 30%: Attendance
(2) 40%: Class participation, including presentation of the articles assigned
(3) 30%: Term paper, due by the end of the semester
5. Textbook and Reading List
International New York Times articles and other materials will be provided at the classes.
6. Preparation and Review
See 3
7. Note(Requirements, E-mail, Office Hour)]
No previous knowledge of biology or health sciences is required, since the lecturer (medical doctor and PhD)
will explain relevant basics.
Students can contact the lecturer anytime via email: [email protected].
Class Title:RST: Scientific Technology and Human Being 2
Instructor:Prof. Masako Ikegami Semester:Autumn
Course Number: EAC-ECM682
Teaching Language: English
1. Course Objectives and Outline
This course reads Alexander L. George and Andrew Bennett, Case Studies and Theory
Development in the Social Sciences (MIT Press, 2005) as the main textbook to deepen the
understanding of qualitative research; The book explains how to design case study research that
will produce results useful to policymakers and emphasizes the importance of developing
policy-relevant theories.
2. Learning Goal
The textbook A. L. George and A. Bennett (2005) offers three major contributions to case
study methodology: an emphasis on the importance of within-case analysis, a detailed discussion
of process tracing, and development of the concept of typological theories. The course will
practice the methods by referring to case studies relevant to accounting and auditing.
3. Course Content and Schedule
DAY1 (13 October)
Lec 1: Introduction: Agenda of the contemporary social science methods
Lec 2 ~ 4:
DAY 2
Lec 5 ~ Lec8
DAY 3
Lec 9 ~ Lec 12
DAY 4
Lec 13~14: Oral presentation of the students’ independent studies
Lec 15: Wrap-up discussion
A detailed schedule for the course will be fixed in the first class on 13th October.
4. Assessment Criteria
This course consists of obligatory seminars. Each student is required to read the assigned
readings and come prepared to discuss them. Active participation, oral presentation and essay
work are required to pass the course. Basic knowledge of international politics is preferable for
effective participation. The evaluation is based on the followings:
• Regular class attendance and active participation: 40%
• Essay work (final paper) with oral presentation: 60% (essay 30% + oral presentation 30%)
5. Textbook and Reading List
Alexander L. George and Andrew Bennett, Case Studies and Theory Development in the
Social Sciences (MIT Press, 2005).
• A compendium of articles and book chapters will be distributed as hand-outs
6. Preparation and Review
This course consists of obligatory seminars. Each student is required to read the assigned
readings and come prepared to discuss them. Active participation, oral presentation and essay
work are required to pass the course.
7. Note(Requirements, E-mail, Office Hour)
Office hour by appointment via E-mail <[email protected]>
Class Title:RST: History of SMEs 2 Instructor:Masatoshi SAKAKI Semester:Autumn
Course Number: EAC-ACC681
Teaching Language: English
1. Course Objectives and Outline
A mere definition can hardly depict SMEs nowadays, and there are still two policy aspects
for SMEs such as economic and social ones.
Students reconfirm their basic understanding of SMEs and Finance theory and apply those
knowledges to notice the different characteristic in financing between large companies and
SMEs.
2. Learning Goal
Expand practical capacity and ability to solve the financial problem of SMEs with respect
to the stage of economic development and institutional setting.
3. Course Content and Schedule
# Date Topic Contents Reference
1 October 7th
Introduction of the lecture
course
Objective, Outline,
Methods, Evaluation
PPT
2 October 14 th Case description and
discussion : SME
Management of Japan (1)
Discussion with
practical expert
PPT
3 October 21 th Case description and
discussion : SME
Management of Japan (2)
Discussion with
practical expert
PPT
4 October 28 th Case description and
discussion : SME
Management of Japan (3)
Discussion with
practical expert
PPT
5 November 4th Case description and
discussion : SME Legal
matters of Japan (1)
Discussion with
practical expert
PPT
6 November 18 th Case description and
discussion : SME
Accounting matters of
Japan (1)
Discussion with
practical expert
PPT
7 November 25 th Statistical analysis of
financial data of SMEs (1)
Discussion with
practical expert
PPT
8 December 2nd
Statistical analysis of
financial data of SMEs (2)
Discussion with
practical expert
PPT
9 December 9 th Statistical analysis of Discussion with PPT
financial data of SMEs (3) practical expert
analysis method
10 December 16 th Statistical analysis of
financial data of SMEs (4)
Discussion with
practical expert
PPT
11 December 23 th Statistical analysis of
financial data of SMEs (5)
Discussion with
practical expert
PPT
12 January 6th Case description and
discussion : SME
Accounting matters of
Japan (2)
Discussion with
practical expert
PPT
13 January 13th Case description and
discussion : SME Legal
matters of Japan (2)
Discussion with
practical expert
PPT
14 January 20th Case description and
discussion : SME Legal
matters of Japan (3)
Discussion with
practical expert
PPT
15 January 27th Wrap-up PPT
· Lecture contents are subject to change according to the lecture progress and lecturers’
schedules.
· Detail schedule will be informed at the first lecture class.
4. Assessment Criteria
Class participation 70% (No show counts for zero points in the final evaluation). Report
30%.
5. Textbook and Reading List
They are to be provided in case of necessity.
6. Preparation and Review
Preparation is indispensable for having good score in class participation. Adding something
helpful to understand each class objective is welcome. Case material is to be provided at the
end of prior class.
7. Note(Requirements, E-mail, Office Hour)
Email: [email protected]
Office hour: After this class
Class Title:RST: Corporate Finance 2 Instructor:Noboru NISHIYAMA Semester:Autumn
Course Number: EAC-ACC682
Teaching Language: English
1. Course Objectives and Outline
The aim of this course is to seriously consider and discuss on practical applications with data
using some statistical tools to analyze issues in his / her own research interest.
2. Learning Goal
IGSAP student who is going to conduct research activities including statistical data analysis
would be welcomed to this RST course, especially worth participating for the students who
expected to develop his/her capabilities to apply statistical analysis to their own research topics.
3. Course Content and Schedule
The class will be given in Hirai classroom at 18:00-19:30 on Wednesdays from the beginning of
October in 2018 to the end of January in 2019. 15 classes will be held in total. The class on 17th of
October will be cancelled
Each student must choose a specific topic of his/her interests in each own area. All students will
select some academic articles or practical materials in line with each research topics and make
some presentations to explain the summary of them in the class after reading in turn.
Instructor makes some comments and advice in the classes. All students must submit
presentation materials and/or summary paper afterwards.
4. Assessment Criteria
(1) 30%: Class participation
(2) 40%: Frequency and quality of remarks in class
(3) 30%: Presentations and submitted papers
Note: The allocation ratios may be changed and are notified.
5. Textbook and Reading List
Academic articles or practical research materials that each student requires to review for
his/her research interest at the class.
6. Preparation and Review
There is included in No 3 above.
7. Note(Requirements, E-mail, Office Hour)
I would always welcome questions and feedback by e-mail: [email protected].
If the students who consider to enrolling for the class, they must participate in the first class on
Wednesday, 3 October 2018(plan). We will discuss the direction of the class operations and how
to deal with different statistical categories for data analysis of the topics in the class.
Class Title:RST:Organization and Human Resource Management 2 Instructor:Ilju Kim
Semester:Autumn
Course Number: EAC-ECM684
Teaching Language: English
1. Course Objectives and Outline
Why do some firms perform better than other firms? The many possible answers to this important
question are the focus of this course. The perspective adopted in this course is that of top
managers making decisions regarding: (a) what business their corporations should focus on; and
(b) how to run those businesses. We will explore different analytical models that allow us to
identify opportunities and threats companies face in complex and competitive environments and
to propose sound and realistic solutions to these problems based upon a deep understanding of
firms’ strengths and weaknesses.
2. Learning Goal
A key objective is for you to develop your own personal synthesis and approach for identifying
solving the problems facing an organization. This course is about getting the ‘big picture’
of firm performance, industry dynamics, and thinking in innovative ways about the future.
3. Course Content and Schedule
Class
Session Topic Readings & Assignments
#1 Oct.
4&11
Introduction
Industry Analysis (5
forces)
•Course overview
•What is Strategy?
Read through Textbook: Session 1-6
#2 Oct.
18&25
Competitive
Dynamics (SWOT)
•Textbook: Session 7
•Case Study 1
#3 Nov.
1&8
Resource-Based
Approach and
Business-level
Strategy
•Cost Leadership
Textbook: Session 8/Lodging Industry Profile
(p.145-148)
•Differentiation
Textbook: Session 8
#4 Nov.
15&22
Corporate Strategy:
Diversification and
Vertical Integration
•Diversification
Will be distributed
•Vertical integration
Will be distributed
#5 Nov.
29&Dec. 6 Creating an Identity
•Authenticity and Social Movements in Markets
Rao, Hayagreeva. 2009. “Market Rebels and
Radical Innovation.” McKinsey Quarterly, January.
(Supplementary: Carroll, Glenn R., and Anand
Swaminathan. 2000. “Why the Microbrewery
Movement? Organizational Dynamics of Resource
Partitioning in the US Brewing Industry.” American
Journal of Sociology 106 (3): 715–762.)
*MID-TERM (In-class)
*Project outline due
#6 Dec.
13&20
M & A and Strategic
Alliances
•Strategic alliances
Textbook: Session11
•Mergers & Acquisition
Will be distributed
#7 Dec.
27&Jan. 10 Globalization
Ghemawat, Pankaj. 2001. “Distance Still Matters.”
Harvard Business Review 79 (8): 137–147.
Managing Differences: The Central Challenge of
Global Strategy
*No class on Jan. 3
#8 Jan. 17 Final project Student presentation and discussion
4. Assessment Criteria
•Attendance & Participation (30%): Participation will be graded based on your attendance and
effective contributions to class discussions
•Mid-term exam (35%)
•Group report and presentation (35%)
PARTICIPATION (30%) – Attendance and Class discussions
Class attendance is essential and required. Students either need to personally ask me well in
advance permission not to attend class(es) or provide me a viable reason for their absence.
The ability to present ideas concisely and persuasively, and to respond effectively to the ideas
of others, is a key success factor in any managerial position. Participating in class discussion
gives you the opportunity to both present and defend your view on the issue at hand. Further,
class discussion enables you to learn from your colleagues and to help them learn from you.
Accordingly, I expect you to participate effectively in the class – analyze, comment, question,
discuss, and build on others’ contributions. Your grade for class discussion will be based
on both the quantity and quality of your contributions. At the end of each class session, your
participation will be graded (0, 1, and 2) which will be used to calculate the total participation
score at the end of the semester.
MID-TERM EXAM (35%)
You will have in-class mid-term exam on December 6. The exam will consist of a combination of
multiple choice and short answer questions. Please note that I do not give makeup exam unless
there is a documented emergency.
FINAL PROJECT (35%) – Presentation (15%) + Paper (20%)
The final project is an analysis of a chosen organization’s strategic management. For this
project, you should analyze a situation where a firm has either attempted to restructure or
reposition itself strategically in response to changes in its environment, or where an
entrepreneur is starting a new firm and positioning it within an environment. For this type
of analysis, it is important to be able to speak both at a high level and in detail about your
analysis and recommendations. You should submit a project proposal on June 7. The paper should
be no more than 10 pages-double spaced, with 1 inch margin all around, written in 12 point font.
The paper should be submitted online to Prof. Kim’s email ([email protected]) by January 17,
10:00PM.
On the day of your presentation, you are also required to produce a one-page executive summary
that provides the key points and conclusions of the study. This executive summary should be
provided to Prof. Kim and the class. In addition, each group will make a presentation to the
entire class during the last class. The presentation should take no more than 30 minutes.
5. Textbook and Reading List
Readings will be provided in the PDF format
6. Preparation and Review
Coming to class having done the readings and being prepared to discuss them
7. Note(Requirements, E-mail, Office Hour)
*ADJUSTMENTS TO THE SYLLABUS
As the semester progresses, you should expect some changes, additions, or deletions to this
syllabus. Typically, these are not large adjustments and may often involve identifying which
portions of a Chapter or a reading can be skipped or skimmed quickly. Any added course material
will be distributed in class.
Email: [email protected]
Office Hour: By appointment
Class Title:Seminar Class on Accounting System Design 1a Instructor:Toshifumi Takada
Semester:Autumn
Course Number: EAC-ACC583
Teaching Language: English
1. Course Objectives and Outline
Students who will write Research Paper can attend this Seminar Class 1a. The objective of this
class is to prepare for Research Paper for the students who will write Research Paper in the field
of accounting.
2. Learning Goal
Students can decide the outline of their Research Paper.
3. Course Content and Schedule
Class is to be held on once every 2 weeks on Saturday and Sunday, 8:50 – 10:20 from October 6,
2018 to January 19, 2019; 15 classes.
# Date Topic Content Reference
1 Oct 6 Orientation Objective, Outline,
Method, Evaluation
PPT
2 Oct 7 Presentation (1) by a
student assigned.
Survey of prior study PPT
3 Oct 20 Presentation (2) by a
student assigned.
Survey of prior study PPT
4 Oct 21 Presentation (3) by a
student assigned.
Survey of prior study PPT
5 Nov 3 Presentation (4) by a
student assigned.
Survey of prior study PPT
6 Nov 4 Presentation (5) by a
student assigned.
Survey of prior study PPT
7 Nov 17 Presentation (6) by a
student assigned.
Research Design PPT
8 Nov 18 Presentation (7) by a
student assigned.
Research Design PPT
9 Dec 1 Presentation (8) by a
student assigned.
Research Design PPT
10 Dec 2
Presentation (9) by a
student assigned.
Research Design PPT
11 Dec 15 Presentation (10) by a
student assigned.
Research Design PPT
12 Dec 16
Presentation (11) by a
student assigned.
How to collect data PPT
13 Jan 5
Presentation (12) by a
student assigned.
How to collect data PPT
14 Jan 6 Presentation (13) by a
student assigned.
How to collect data PPT
15 Jan 19
Presentation (14) by a
student assigned.
How to collect data PPT
4. Assessment Criteria
100%: Attendance and Presentations
5. Textbook and Reading List
Reference
Prior articles, basic textbook of statistics
6. Preparation and Review
Students are required to prepare for their presentations
7. Note(Requirements, E-mail, Office Hour)
Basic knowledge of statistics is required. Exercise of “R” will be introduced.
Email: [email protected]
Office Hour: after the class
Class Title:Seminar Class on Accounting System Design 2a Instructor:Toshifumi Takada
Semester:Autumn
Course Number: EAC-ACC683
Teaching Language: English
1. Course Objectives and Outline
Students who will write Research Paper can attend this Seminar Class 2a. The objective of
this class is to prepare for writing the final draft of Research Paper for the students who will
complete IGSAP at this semester.
2. Learning Goal
Students can prepare for writing their final draft.
3. Course Content and Schedule
Class is to be held on once every 2 weeks on Saturday and Sunday, 14:40 – 16:10 from October 6,
2018 to January 19, 2018; 15 classes.
# Date Topic Content Reference
1 Oct 6 Orientation Objective, Outline,
Method, Evaluation
PPT
2 Oct 7 Presentation (1) by a
student assigned.
Draft PPT
3 Oct 20 Presentation (2) by a
student assigned.
Draft PPT
4 Oct 21 Presentation (3) by a
student assigned.
Draft PPT
5 Nov 3 Presentation (4) by a
student assigned.
Draft PPT
6 Nov 4 Presentation (5) by a
student assigned.
Draft PPT
7 Nov 17 Presentation (6) by a
student assigned.
Draft PPT
8 Nov 18 Presentation (7) by a
student assigned.
Draft PPT
9 Dec 1 Presentation (8) by a
student assigned.
Draft PPT
10 Dec 2
Presentation (9) by a
student assigned.
Draft PPT
11 Dec 15 Presentation (10) by a
student assigned.
Draft PPT
12 Dec 16
Presentation (11) by a
student assigned.
Draft PPT
13 Jan 5
Presentation (12) by a
student assigned.
Draft PPT
14 Jan 6 Presentation (13) by a
student assigned.
Draft PPT
15 Jan 19
Presentation (14) by a
student assigned.
Draft PPT
4. Assessment Criteria
100%: Attendance and Presentations
5. Textbook and Reading List
Reference
Prior articles
6. Preparation and Review
Students are required to prepare for their presentations
7. Note(Requirements, E-mail, Office Hour)
Writing draft steadily
Email: [email protected]
Office Hour: after the class
Class Title:Seminar Class on Tax Accounting 1a Instructor:Yiuwai Wong
Semester:Autumn
Course Number: EAC-ACC587
Teaching Language: English
1. Course Objectives and Outline
This seminar course is offered exclusively to those students who intend to submit their
research papers on themes mainly in the field of public policy, in order to complete their
IGSAP MA degree courses.
2. Learning Goal
In the seminar course, the students are expected to conceive clear consciousness of why and
on what they are going to argue in their research papers and develop their capabilities and
skills required to write excellent academic papers, through discussions in class and guidance
provided by the supervisor.
3. Course Content and Schedule
Course Content of Seminar Class 1a: New students who will write a research paper can attend
this Seminar Class.
You can learn how to focus topics, the methods how to collect samples at this seminar class.
You are required to make a presentation at a designated class. Reading prior studies is also
important.
Schedule: 15 times
4. Assessment Criteria
Attendance (30%)
Frequency and quality of remarks in class (40%)
Presentations (30%)
5. Textbook and Reading List
Related papers of prior study
6. Preparation and Review
Reading related papers beforehand and making draft of a research paper
7. Note(Requirements, E-mail, Office Hour)
[email protected], 9:30-18:30 Wednesday, Friday
Class Title:Seminar Class on Tax Accounting 2a Instructor:Yiuwai Wong
Semester:Autumn
Course Number: EAC-ACC687
Teaching Language: English
1. Course Objectives and Outline
This seminar course is offered exclusively to those students who intend to submit their
research papers on themes mainly in the field of public policy, in order to complete their
IGSAP MA degree courses.
2. Learning Goal
In the seminar course, the students are expected to conceive clear consciousness of why and
on what they are going to argue in their research papers and develop their capabilities and
skills required to write excellent academic papers, through discussions in class and guidance
provided by the supervisor.
3. Course Content and Schedule
Course Content of Seminar Class 2a: Senior students who submit a research paper in the field
of accounting this semester must attend this Seminar Class or Seminar Class on Accounting System
Design 2a. You must write a draft of research paper at this semester and submit it at the end
of March, 2017. Double Degree (DD) students who have already returned to the home institutions
must correspond to Professor Takada and Wong every week and report the progress by email. Other
students who will write a research paper at this semester must attend the guidance for research
paper. The date of the guidance will be announced from IGSAP office.
Schedule: 15 times
4. Assessment Criteria
Attendance (30%)
Frequency and quality of remarks in class (40%)
Presentations (30%)
5. Textbook and Reading List
Related papers of prior study
6. Preparation and Review
Reading related papers beforehand and making draft of a research paper
7. Note(Requirements, E-mail, Office Hour)
[email protected], 9:30-18:30 Wednesday, Friday
Class Title:Seminar Class on Modern Public Policy 1a
Instructor:Prof. Hitoshi OHNISHI Semester:Autumn
Course Number: EAC-ECM581
Teaching Language: English
1. Course Objectives and Outline
This seminar course is offered exclusively to those students who intend to submit their
research papers on themes mainly in the field of public policy, in order to complete their IGSAP
MA degree courses.
2. Learning Goal
In the seminar course, the students are expected to conceive clear consciousness of why and on
what they are going to argue in their research papers and develop their capabilities and skills
required to write excellent academic papers, through discussions in class and guidance provided
by the supervisor.
3. Course Content and Schedule
The seminar course, in principle, will be given at 16:20-17:50 on Tuesday from the beginning of
October in 2018 to the end of January in 2019. A detailed schedule will be fixed in the first
class, which will start at 14:40 (not at 16:20) on 2 October. (See 7.)
In an early stage of the course, each student is requested to give a short sketch of his/her
planned research paper. This will be commented upon by fellow students and the supervising
professor, and refined via intensive, interactive feedback and revisions throughout the following
weeks. And, in the final stage, each student is required to make a progress report on her/his
paper.
4. Assessment Criteria
Attendance 35%
Frequency and quality of remarks in class 35%
Presentations and papers 30%
5. Textbook and Reading List
Readings will be advised in class.
6. Preparation and Review
See 3.
7. Note(Requirements, E-mail, Office Hour)
Every student who enrols for the seminar course is requested to also take RST: Global Politics
2, which will be given at 14:40-16:10 on Tuesday from the beginning of October in 2018 to the end
of January in 2019. Accordingly, the student has to be present without fail in the first class of
RST 2, which will start at 14:40 on Tuesday, 2 October. An orientation towards the seminar
course will immediately follow the first class of RST 2.
Class Title:Seminar Class on Modern Public Policy 2a
Instructor:Prof. Hitoshi OHNISHI Semester:Autumn
Course Number: EAC-ECM687
Teaching Language: English
1. Course Objectives and Outline
This seminar course is offered exclusively to those students who intend to submit their
research papers on themes mainly in the field of public policy, in order to complete their IGSAP
MA degree courses.
Every student who intends to submit a research paper in 2019 and whose supervisor is Prof.
OHNISHI has to take this seminar course in class or via internet without fail. Otherwise,
IGSAP can’t accept any research paper he or she is going to submit in 2019.
2. Learning Goal
In the seminar course, the students are expected to conceive clear consciousness of why and on
what they are going to argue in their research papers and develop their capabilities and skills
required to write excellent academic papers, through guidance provided by the supervisor.
3. Course Content and Schedule
The seminar course, in principle, will be given at 16:20-17:50 on Tuesday from the beginning of
October in 2018 to the end of January in 2019. A detailed schedule will be fixed in the first class
on 2 October.
4. Assessment Criteria
Attendance 35%
Frequency and quality of remarks in class 35%
Presentations and papers 30%
5. Textbook and Reading List
Readings will be advised in class or via internet.
6. Preparation and Review
See 3.
7. Note(Requirements, E-mail, Office Hour)
Every student who enrols for the seminar course in class is requested to also take RST: Global
Politics 2, which will be given at 14:40-16:10 on Tuesday from the beginning of October in 2018 to
the end of January in 2019. Accordingly, the student has to be present without fail in the first
class of RST 2, which will start at 14:40 on Tuesday, 2 October. An orientation towards the
seminar course will immediately follow the first class of RST 2.
In the case of students who enrol for the seminar course via internet, an orientation will be
provided via internet in the beginning of October.
Class Title:Seminar Class on Organization and Human Resource Management 1a,2a
Instructor:Ilju Kim Semester:Autumn
Course Number: EAC-ECM583,EAC-ECM691
Teaching Language: English
1. Course Objectives and Outline
This seminar course is designed to help the students who are planning to write their research
papers on the subject of HRM and employment relations. In particular, recent trends, debates,
and development of studies on the issues of gender gaps in the workplace, foreign labor
management, and the rise of non-regular employment, etc. will be discussed. Students are
required to choose a topic of their interest in the field of HRM. Through readings and
discussions, students are expected to develop the chosen topic and write a draft of their
research papers.
The first half of the course will discuss selected topic and the latter half will discuss topics
of students’ choices.
2. Learning Goal
To develop depth and breadth of theoretical and practical knowledge in the area of HRM;
To become more observant and knowledgeable of the HRM practices and their implications,
as well as broader employment and labor-related issues
To collaborate with diverse classmates to extend your knowledge of HR and develop
research ideas.
3. Course Content and Schedule
Class
Session Topic Readings & Assignments
#1 Oct. 4 Intro Overview of the course
#2 Oct. 11
HRM: Scope,
Analysis, and
Significance
Student presentation and discussion
#3 Oct. 18 Selection and
Socialization
Student presentation and discussion
*Review: Orlitzky, M. (2007). Recruitment
Strategy. In P. F. Boxall, J. Purcell, & P. M. Wright
(Eds.), The Oxford Handbook of Human Resource
Management. Oxford ; New York: Oxford
University Press.
*Empirical: Pratt, M. G. (2000). The good, the
bad, and the ambivalent: Managing identification
among Amway distributors. Administrative Science
Quarterly, 456–493.
#4 Oct. 25 Compensation Student presentation and discussion
*Eisenberger, R. & Cameron, J. 1996. Detrimental
effects of rewards: reality or myth? American
Psychologist, 51: 1153-1166.
*Ryan, R. & Deci, E. 2000. Self-determination
theory and the facilitation of intrinsic motivation,
social development, and well-being. American
Psychologist, 55: 68-78.
#5 Nov. 1 HRM, Power and
Control
Student presentation and discussion
*Barker, J. R. (1993). Tightening the iron cage:
Concertive control in self-managing teams.
Administrative Science Quarterly, 38(3), 408–437.
*Van Maanen, J. (1990), "The Smile Factory:
Work at Disneyland," from Reframing
Organizational Culture, edited by Peter J. Frost, et
01., pp. 58-76.
#6 Nov. 8 Gender gaps in the
workplace
Student presentation and discussion
*Mun, Eunmi. 2010. “Sex Typing of Jobs in Hiring:
Evidence from Japan.” Social Forces 88 (5): 1999–
2026.
*Mun, Eunmi, and Mary C. Brinton. 2015.
“Workplace Matters: The Use of Parental Leave
Policy in Japan.” Work and Occupations 42 (3): 335–
69.
#7 Nov. 15 Global staffing
Student presentation and discussion
*Empirical: Froese, F. J., & Peltokorpi, V. (2013).
Organizational expatriates and self-initiated
expatriates: differences in cross-cultural
adjustment and job satisfaction. The International
Journal of Human Resource Management, 24(10),
1953–1967.
*Empirical: Reiche, B. S. (2006). The inpatriate
experience in multinational corporations: an
exploratory case study in Germany. The
International Journal of Human Resource
Management, 17(9), 1572–1590.
#8 Nov. 22 Chosen Topic Student presentation and discussion
#9 Nov. 29 Chosen Topic Student presentation and discussion
#10 Dec. 6 Chosen Topic Student presentation and discussion
#11 Dec. 13 Chosen Topic Student presentation and discussion
#12 Dec. Chosen Topic Student presentation and discussion
20
#13 Dec.
27
Chosen Topic Student presentation and discussion
No class on Jan. 3
#14 Jan. 10 Chosen Topic Student presentation and discussion
#15 Jan. 17 Chosen Topic Student presentation and discussion
4. Assessment Criteria
Attendance (30%)
Frequency and quality of remarks in class (30%)
Presentations and papers (40%)
5. Textbook and Reading List
Readings will be provided in the PDF format
6. Preparation and Review
Coming to class having done the readings and being prepared to discuss them
7. Note(Requirements, E-mail, Office Hour)
*ADJUSTMENTS TO THE SYLLABUS
As the semester progresses, you should expect some changes, additions, or deletions to this
syllabus. Typically, these are not large adjustments and may often involve identifying which
portions of a Chapter or a reading can be skipped or skimmed quickly. Any added course material
will be distributed in class.
Email: [email protected]
Office Hour: By appointment