class title accounting system design 1 instructor … are 3 kinds of accounting reporting systems in...

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 every Sunday, 13:00 – 14:30 from October 8, 2017 to January 21, 2018; 15

classes + Examination.

# Date Topic Content Reference

1 Oct 8 Orientation Objective, Outline,

Method, Evaluation

PPT

Reference *3

2 Oct 15 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 22 Modern nations,

Relationship: income

Calculation and

formation of nations

What is nations?

Role of government

Necessity of income

calculation

PPT

Reference *1

4 Oct 29 Development of

economy and role of

accounting

Economic Development:

agriculture,

manufacturing, and

service economy

PPT

Reference *1

5 Nov 5 Free market and

regulation

Lemon Market vs

Invisible hand of God

PPT

Report #1

6 Nov 12 Financial Instruments

Exchange Law:

Philosophy of

FIEL

PPT

Reference *2

Disclosure system

Freedom of choice

Responsibility

Informed decision

Caveat emptor

7 Nov 19 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 26 Companies Act:

Settlement of equity

Appropriation of profit

Philosophy of Company

Act: Who is the owner of

a company?

PPT

9 Dec 3 Separation of

Ownership and

management

Control of management

Governance

Settlement of FS

Stock option

PPT

10 Dec 10

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 17 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 24

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 7

Ekikin and Sonkin

Survey by IRS

Special Inspection by

IRS

Effects of rule based

accounting standards

Realization of desirable

society

PPT

14 Jan 14 Auditing in Japan

Statutory auditor

CPA audit

Audit committee

Professional in

accountancy: CPA and

Tax Accountant

Consolidated audit

Government audit

PPT

15 Jan 21 Examination (in-class) Group Discussion and

essay type exam

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.

Email: [email protected]

Office Hour: after the class

mailto:[email protected]

Class Title： Financial Accounting 1 Instructor： Hiroko INOKUMA Semester：Autumn




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.


No. Date Topic Content Reference

1 Oct.5 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.12 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.19 3. The Accounting

Information

System

Goal: need to maintain set of accurate

records

PPT

Kieso,

Ch.3

4 Oct.26 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.2 5. Statement of

Financial Position

and Statement of

Cash Flows

Balance Sheet – liquidity,

solvencyfinancial flexibility

PPT

Kieso,

Ch.5

Nov.9 cancel a lecture

6 Nov. 16 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

7 Nov. 23 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. 30

8. Valuation of

Inventories: A

Cost-Basis

Approach

Inventory issues: Cash flow, Control,

Basic inventory valuation

PPT

Kieso,

Ch.8

9 Dec.7 9. Inventories:

Additional Valuation

Issues

Physical Goods Included in Inventory

Costs Included in Inventory

Cost Flow Assumptions

PPT

Kieso,

Ch.9

10 Dec. 14 10. Acquisition and

Disposition of

Property, Plant, and

Equipment

Acquisition: Acquisition costs,

Self-constructed assets, Interest costs

PPT

Kieso,

Ch.10

11 Dec.21 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. 20

12. Intangible Assets Overview: Characteristics, Valuation,

Amortization

Impairment of intangibles

Research and Development Costs

PPT

Kieso,

Ch.12

13 Jan.4

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. 11 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. 18

15. Equity Corporate Form

Equity

Preference Shares

Dividend Policy

PPT

Kieso,

Ch.15

Possible alternative dates: Jan. 25th, Feb. 1

st.


(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


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.


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.


Office Hour: Before and after this class

e-mail: [email protected]

Class Title：Tax Accounting 1 Instructor：Yiuwai Wong Autumn：Autumn




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


No. Date Theme Content Materials, etc.

１ 4/Oct/

2017

Orientation Purpose, overview,

Grading scheme

PPT

２ 11/Oct/

2017

Corporate tax and

decision making

Impact of corporate tax

has on the

decision-making,

Significance and

necessity of tax effect

accounting

PPT

３ 18/Oct/

2017

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 25/Oct/

2017

General

characteristics of

Japanese tax system

and tax

administration

General

characteristics of

Japanese tax system,

Tax administration and

tax equity

PPT

Report

５ 1/Nov/

2017

Individual income

tax（１）

Basic structure of the

income tax system

PPT

６ 15/Nov/

2017

Individual income

tax（２）

Effects of taxation on

the distribution of

income

PPT

７ 22/Nov/

2017

Corporate taxation

（１）

Tax principles and the

actual situation

PPT

８ 29/Nov/

2017

Corporate taxation

（２）

Transfer pricing, tax

havens, thin

capitalization rules

PPT

９ 6/Dec/

2017

Indirect tax system

Traditional framework

of indirect taxes,

Value added tax, Design

of environmental taxes

PPT

１０ 13/Dec/

2017

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 20/Dec/

2017

Book Tax Conformity

Impact of Book Tax

Conformity

PPT

１２ 10/Jan/

2018

Recent tax reform and

its effect

Major tax reform and its

effect since 2000

PPT

１３ 17/Jan/

2018

Student presentation

About the difference

between home and the

Japanese tax system

PPT

１４ 24/Jan/

2018

Student presentation

About the difference

between home and the

Japanese tax system

PPT

１５ 31/Jan/

2018

Wrap up

Feedback

PPT


Attendance and class participation(30%)、Report(40%)、Presentation(30%)


Hiromitsu Ishi (2001) “The Japanese Tax System” Third Edition, Oxford Univ Press



[email protected], 9:30-18:00 Wednesday, Friday


Class Title： Accounting in Asia (China) Instructor：Xiaohui Qu Semester：Autumn

Course Number: EAC-ACC673/EM7008



The objective of this course is to provide students with the knowledge and understanding

of accounting in China, to help students to acquire a broad and deep outlook upon the rapidly

changing accounting profession and prepare being competent, contributable and successful

professionals in the Asia regional market and global society. This course is also helpful for

students to conduct their research.

Outline: the environment and structure of accounting in China; accounting standards and

the international convergence; financial and no-financial disclosure regulations and

practice; the CPA industry; financial statements; selected accounting issues; integrated

reporting.

2. Learning Goal

Students can understand the basic philosophy of the Chinese accounting systems.


Class is to be held on Monday and Friday, 3th and 4th period (13:00-14:30 and 14:40-16:10)

from October 2 to 27, 2017; 15 classes in total.

No. Date Theme Content Materials, etc.

1 2/Oct Orientation

Objective, Outline,

Method, Evaluation

PPT

2 2/Oct Business

environment in

China:

Commercial and

capital markets

Domestic and international

trade; Capital markets(SH&SZ

stock exchanges，QFII& RQFII

and listed abroad)

PPT

3 6/Oct Business

environment in

China: Investment

and financing

Domestic and foreign direct

investment; Bank system and

other competitive financial

institutions

PPT

4 6/Oct Accounting

standards setter and

the accounting

standards

The Ministry of Finance and

the structure of China's

Accounting Standards（CAS）

PPT

5 9/Oct Financial

disclosure and the

regulations;

China Securities Regulatory

Commission and the

disclosure rules; internal

PPT

non-financial

disclosure

control reporting and audit

6 9/Oct CPA Industry &

auditing

CICPA and CPA Exam; CPA

industry and the

competition; Overview of

Chinese auditing framework

PPT

7 13/Oct Regional

collaboration in

accounting

Accounting standards network

of China, Japan and Korea,

and of Asian and Pacific

accounting

PPT

8 13/Oct Accounting in China:

the structure

Financial Accounting;

Management Accounting;

Government Accounting;

Social Responsible

Accounting

PPT

9 16/Oct CAS converge with

International

Financial Reporting

Standards(IFRS)

Substantially converged CAS

2006; Continuously

convergence

PPT

ASBE 2006

10 16/Oct Selected Chinese

accounting

standards (1)

The Basic Standard vs. The

Conceptual Framework for

Financial Reporting of IASB

PPT

ASBE–Basic

Standard & CF of

IASB


accounting

standards (2)

Presentation of financial

statements

PPT

ASBE No.30


accounting

standards (3)

Investment property;

Long-term equity investment;

Impairment of assets

PPT

ASBE No.3

ASBE No.2

ASBE No.8


accounting

standards (4)

Fair Value Measurement PPT

ASBE No.39

14 23/Oct Impacts of Big Data

on Accounting:

Integrated decision

making oriented

Integrated with CRM, ERP,

SCM, PLM, HRM with the

example of the Financial

Information System of ZTE Co.

Ltd

PPT

15 27/Oct Perspective of

financial reporting

and value creation

The reform of financial

reporting; integrated

reporting development

PPT&IIRC.Int'l

Integrated

Reporting

Framework

16 27/Oct In class test 60 minutes of essay type

examination


Attendance and number of question(30%); 3 times of reports(20%); In class test(50%)


As China's accounting and related regulations are changing rapidly, an updated textbook

in English is NOT available.

Reference websites:

China Accounting Standards Committee(CASC) http://www.casc.org.cn/english.shtml

International Accounting Standards Plus(IASPlus) https://www.iasplus.com/en

The Chinese Institute of Certified Accountants(CICPA)http://www.cicpa.org.cn/BNIE/

Ministry of Finance of PRC (MOF) http://www.mof.gov.cn/index.htm

China Securities Regulatory Commission(CSRC)http://www.csrc.gov.cn

International Financial Reporting Standards (IFRS)http://www.ifrs.org/

Integrated Reporting (IR)http://integratedreporting.org/

Recommend websites:

Financial Accounting Standards Board （FASB）http://www.fasb.org/

U.S. Securities and Exchange Commission （SEC）http://www.sec.gov/

Shanghai Stock Exchange (SHSE) http://english.sse.com.cn/

Shenzhen Stock Exchange (SZSE) http://www.szse.cn/main/en/

International Organization of Securities Commissions（IOSCO） http://www.iosco.org/

International Valuation Standards Council (IVSC) http://www.ivsc.org

American Accounting Association（AAA）http://aaahq.org/

Accounting Society of China(ASC)http://www.asc.net.cn/

Social Science Research Network（SSRN） http://www.ssrn.com/en/

China National Knowledge Infrastructure (CNKI) http://www.cnki.net/

Reference books:

1.Formulated by Ministry of Finance of the People’s Republic of China, Accounting Standards

for Business Enterprises 2003 (in Chinese, English and Japanese), Beijing: China Financial

& Economic Publishing House.

2. 曲晓辉等著《中国会计准则的国际趋同效果研究》，上海：立信会计出版社，2011 (Qu et al.A Study

on the Convergence Effects of CAS with IFRS, Shanghai: Lixin Accounting Publishing House,

2011. in Chinese.)

3.曲晓辉等著《会计准则趋同研究》，上海：立信会计出版社，2015. (Qu et al. A Study on the

Convergence of Accounting Standards, Shanghai: Lixin Accounting Publishing House, 2015. in

Chinese.)

The 3 books are to be stored at the office of IGSAP.

http://www.casc.org.cn/english.shtml

https://www.iasplus.com/en

http://www.cicpa.org.cn/BNIE/

http://www.mof.gov.cn/index.htm

http://www.csrc.gov.cn/

http://www.ifrs.org/

http://integratedreporting.org/

http://www.fasb.org/

http://www.sec.gov/

http://www.iosco.org/

http://www.ivsc.org/

http://aaahq.org/

http://www.asc.net.cn/

http://www.ssrn.com/en/


To visit websites and read books and provided materials beforehand and to make a question

after the class


The knowledge of financial accounting is required.

Venue: Room #3



Class Title：Global Politics: Past and Present Instructor： Prof. Hitoshi OHNISHI

Semester：Autumn

Course Number: EAC-ECM570



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 some of the major modern nation-states (e.g.,

Britain, France, Germany, Japan, China, and several developing countries) were built will

be discussed. Third, the international political history during the 20th and the early

21st centuries will be glanced. Finally, how and why the international society and

politics have fundamentally changed in this present globalizing world will be argued.

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.


Usually the classes will be given at 14:40-16:10 on Tuesday, but a supplementary class will

be given at 16:20-17:50 on Saturday, 18 November, as will be below shown.

Timetable of Classes

Date Topic Contents/themes

1 5 Oct . Introduction to global

politics

Is the present world largely globalized, or

does each national society still exist firmly?

Do you conceive a sense of sympathy towards

Mr. Donald Trump’s exclusive nationalist

remarks? Do you like your own nation very

much? Do you think that your own country

should have strong military forces?

2 12 Oct. The Westphalian system (1)

The rise and evolution of the modern

international system which is called the

Westphalian system or the nation-state

system


Main characteristics of the modern

international politics: nationalism and

power-politics


Has the Westphalian system still basically

remained or almost disappeared today?

Has the international politics recently

fundamentally changed?

5 2 Nov.

The building of

nation-state

s(1)

Definitions of nation and state, and major

patterns of nation-state building

6 16 Nov.

The building of

nation-state

s(2)

Building of the forerunning nation-states:

Britain and France

7

18 Nov.

( 1 6 : 2 0 -

1 7 : 5 0 )

The building of

nation-state

s(3)

Building of the “late-coming” nation-states:

Germany, Italy and Japan

8 30 Nov.

The building of

nation-state

s(4)

The post-War nation-state building: China

and other AA countries

9 7 Dec. Global political history

during the 20th century (1)

The two World Wars



The Cold War



The end of the Cold War and the

“New World Order”

12 4 Jan. Global politics in the 21st

century (1)

The age of globalization

13 11 Jan. Global politics in the 21st

century (2)

The rise of ethno-centric nationalism

14 18 Jan. Presentations on term

papers (final examination)

Brief oral presentations on the students’

term papers

15 25 Jan. Presentations on term

papers (final examination)

Brief oral presentations on the students’

term papers


(1) Attendance 20%

(2) Frequency and quality of remarks in class 20%

(3) Short essays 30%

(4) Final examination 30%


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.


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.


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


Taking into account the roles of business and financial sectors, clear vision on the importance

of sustainable development in the context of environmental issues will be discussed and

developed through lectures on the following:

- Japan’s experience to overcome serious environmental pollution and its approaches to

achieve sustainable society

- Legal systems including environmental impact assessment (EIA) systems, based on which

projects are assessed and implemented to promote sustainable development in developing

countries

- Development projects and their environmental impacts in Asian countries

- 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 Environment, Society and Governance (ESG) investment, Recommendations by FSB

TCFD (Financial Stability Council, Task Force on Climate Related Financial Disclosure)*, and

Activities of Sustainability Accounting Standards Board (SASB) in finalizing the

sustainability accounting standards** will be introduced.)

*：https://www.fsb-tcfd.org/

**：http://www.prnewswire.com/news/sustainability-accounting-standards-board-sasb

- Approaches to achieve sustainable society including Sustainable Development Goals (SDGs)

and Paris Agreement by the international community

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 and sustainability accounting standards

- To obtain basic knowledge and capacity which are useful for promoting green economy and

sustainable society 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 14:40-16:10 ( October 2017 ~ January 2018）

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 from 26th December 2017

to 3rd January 2018

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 Lecturer is presented in the table attached.

4.Assessment Criteria

(1) 10%: Attendance to the classes and active participation in discussion

(2) 50%: Reports on each of the 5 topics ( see 1.Course Objectives and Outline)

(3) 40%: Final report on one of the following topics (The topics are tentative and

confirmed in January 2018)

1. Overview of Japan’s environmental policy against pollution and for conservation

2. Environmental law and administration in Japan and/or Asian countries, such as

Environmental Impact Assessment (EIA) systems

3. Business activities in harmony with environmental protection and sustainability

4. Development projects in various countries, and their environmental impacts and management

5. Approaches to achieve low carbon and sustainable society by Japan and the

international community

5．Textbook and Reading List

See the list of references attached.


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

7st

Oct.

2017.

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 14h

Oct.

2-1 Environmental Law

and Administration in

Japan and Asian

Countries, Focusing

Environmental Impact

Assessment (EIA) Systems

Naoyuki

SAKU-MOT

O

- Structure, features, and

enforcement situation of

Japanese environmental laws

and those of Asian countries,

in particular, environment

impact assessment laws, will

be introduced. They will be

compared taking into account

countries’ specific

situation.

- Roles of EIA as one of the

powerful environmental

management tools will be

discussed.

PPT

Reference 2

3 21st

Oct.

3-1 Business Activities

& Environment,

Sustainability

Keiichi

USHI-

JIMA

Sustainable Business

Management & CSR

- Hard law and soft law

(e.g. ISO26000 etc.) /

legal compliance and

social responsibility

- Mandatory of disclosure

ESG investment

PPT

Reference*

3

4 28th

Oct.

2-2 Environmental Law and

Administration in Japan

N.SAKU-M

OTO

See 2-1 (14th Oct.)

PPT

Reference 2

and Asian Countries,

Focusing Environmental

Impact Assessment (EIA)

Systems

5 4th

Nov.

3 -2 Business Activities

& Environment,

Sustainability

K.USHI-

JIMA


Management & CSR

- Creating Shared Value

- Integrating sustainability

into business strategy

- Business activities

PPT

6 11th

Nov.

3 -3 ditto K.USHI-

JIMA


Management & CSR

- Case study and group

discussion

ditto

7

18th

Nov.

3 -4 ditto K.USHI-

JIMA


Management & CSR

- Global trends

- Group discussion

ditto

8

25th

Nov.

2-3 Environmental Law and

Administration in Japan

and Asian Countries,

Focusing Environmental

Impact Assessment (EIA)

Systems

N.SAKU-M

OTO

See 2-1 (14th Oct.)

PPT

Reference 2

9

2nd

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

10

9th

Dec.

4-2 ditto M.TSUJI Same as above ditto

11 16th

Dec.

4-3 ditto M.TSUJI Same as above ditto

12 23rd

Dec.

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

PPT

Reference 5

including Basic Environment

Plan, Education for

Sustainable Development and

revitalization of local areas

- Discussion

13 6th

Jan.

2018

5-2 ditto S. ARAI 1.Science of Climate Change

Intergovernmental Panel on

Climate Chante (IPCC) and its

Fifth Assessment Report

2.Measures for Low Carbon

Society

- Introduction of

International Regime Coping

with Climate Change

-- United Nations Framework

Convention on Climate Change

(UNFCCC), Kyoto Protocol and

Paris Agreement

PPT

Reference 6

14 13th

Jan.

2018

5-3 ditto S. ARAI Measures for Low Carbon

Society

- Climate Change and Energy

Policies by countries and

Institutions

-- EU, US, China

--Japan’s actions against

Climate Change

- Discussion

PPT

Reference 7

(Japan)

15 20th

Jan.

2018

Discussion and

Wrapping-up

S.ARAI,

N.SKU-

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 20th 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*：

ISO 26000 - Social responsibility,

www.iso.org/iso/home/standards/iso26000.htm

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 2016

http://www.env.go.jp/en/wpaper/2016/pdf/03.pdf

*： Copies will be available in IGSAP

http://www.iso.org/iso/home/standards/iso26000.htm

http://www.ipcc.ch/pdf/assessment-report/ar5/syr/AR5_SYR_FINAL_SPM.pdf

Class Title：Global Health 1 Instructor：Prof. Yoshitaka TSUBONO Semester：Autumn




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.


Intensive class from Feb 3 (Sat) through Feb 10 (Sat), 2018, at 14:40-16:10 and 16:20-17:50 (8 consecutive

days).


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 3, 2018.


(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


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


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.


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




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.

* NOTE: The contents can be modified upon requests from the students who completed “Science,

Technology and Human Beings I” in the 2017 spring semester.

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.


DAY 1 (Oct 28)

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

DAY 2 (Nov 4)

Lec 4: The Cold War nuclear arms race, nuclear deterrence doctrine and strategy

Lec 5: Arms control & disarmament, Nuclear non-proliferation

Lec 6: “Atoms for Peace”: Civilian use of nuclear energy

DAY 3 (Dec 2)

Lec 7: Defense Technology R&D and the Military-Industrial Complex (MIC)

Lec 8: The Pentagon and the Universities

Lec 9: The social responsibility of scientists and engineers in defense R&D

DAY 4 (Dec 9)

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 5 (Dec 16)

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


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%)


A compendium of articles and book chapters will be distributed as hand-outs


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.


Office hour by appointment via E-mail <[email protected]>

Class Title: Public Policy Formation in Practice 1 | Instructor: Dr. Ryan Hartley | Semester: Autumn


Teaching Language：English


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

The course is a partner to my other class “Seminar Class in Public Policy”. In that class we will be discussing an array

of readings. In this class, the lecture format is primarily relied on. 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.

With these learning goals in mind, each class will follow the same structure: 50-60 minute lecture, and 20-30 minute

Q/A. Not only will this help develop a broad range of learning skills and consolidate the knowledge you will be

receiving, you will be being assessed on your participation during this time.

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 23rd

. THIS DEADLINE MUST BE MET AND NO

EXCUSES WILL BE ACCEPTED.


You can find this syllabus here - http://tinyurl.com/zd97y7w and the readings for the seminar class here -

http://tinyurl.com/zpfzpe4

Class Date/Time Theme Topic

1

Tuesday, October 3rd

, 13.00-14.30

Introduction to Public

Policy

What is Public Policy?

2

Tuesday, October 10th

, 13.00-14.30 Historical Contexts

3


, 13.00-14.30 Policy, Power, and Politics

Power and Policy

http://tinyurl.com/zd97y7w

http://tinyurl.com/zpfzpe4

4


, 13.00-14.30 Government Systems and Ideologies

5

Tuesday, October 31st, 13.00-14.30

Mapping the field of Public

Policy

Typologies

6

Tuesday, November 7th

, 13.00-14.30 Policy Types

7


, 13.00-14.30

Theorising Public Policy

Theoretical Approaches

8

Tuesday, November 21st, 13.00-14.30 Agents and Structures, Rationality

and Ideas

9


, 13.00-14.30

Analysing Public Policy

Policy Analysis

10

Tuesday, December 5th

, 13.00-14.30 Institutions, Groups, Exogenous

Shocks, Actors, and Ideas

11


, 13.00-14.30

The Policy Cycle

The Policy Cycle

12


, 13.00-14.30 Stages of the Policy Cycle

13

Tuesday, January 9th

, 13.00-14.30

Beyond the Policy Cycle

Alternatives to the Policy Cycle

14

Tuesday, January 16th

, 13.00-14.30 Public Policy in a Global Context

15

Tuesday, January 23rd

, 13.00-14.30 Presentations and Essay deadline


(1) 20%: Attendance, class performances, and group work.

(2) 40%: Essay, 2000-3000 words (deadline – class 15, January 23rd

)

(3) 40%: Presentation and leadership (deadline – class 15, January 23rd

)


* 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.)


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.


Email contact: [email protected]


Class Title：History of Finance for SMEs 1 Semester：Autumn

Instructor： Masatoshi SAKAKI, Takeshi NAKANO, Kenji Wakatsuki




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.


# Date Topic Contents Reference

1 October 8 th Introduction of the lecture

course

Objective, Outline,

Methods, Evaluation

PPT

2 October 15 th Case of SME Management

of Japan (1)

Case studies PPT


of Japan (2)

Case studies PPT


of Japan (3)

Case studies PPT

5 November 5 th Case of SME Legal matters

of Japan (1)

Case studies PPT

6 November 12 th Case of Cross border listing

to USA for SME of Japan

Case studies PPT

7 November 19 th Practice of SME Banking(1) Case studies PPT

8 November 26 th Practice of SME Banking(2) Case studies PPT

9 December 3rd Practice of SME Banking(3) Case studies PPT

10 December 10 th Practice of SME Banking(4) Case studies PPT

11 December 17 th Practice of SME Banking(5) Case studies PPT

12 January 7th Hot topic of SME Finance Case studies PPT

13 January 14th Case of SME Legal matters

of Japan (2)

Case studies PPT

14 January 21th Case of SME Legal matters

of Japan (3)

Case studies PPT

15 January 28th Shinkin-bank, SME bank

unique to Japan.

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.


Class participation 70% (No show counts for zero points in the final evaluation). Report 30%.


· 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&subt

heme=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/


It is encouraged to read reference materials before and after the class.



[email protected]

[email protected]

Office hour: After this class

Class Title：Corporate Finance and Cash Flow Management 1 Instructor：Noboru Nishiyama

Semester：Autumn




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 in order 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.


The class will be given in Hirai #1 classroom at 16:20-17:50 on every Wednesdays from the

beginning of October in 2017 to the end of January in 2018. 15 classes will be held in total.

※A special session to visit Japanese financial institutions or entities would be scheduled as a

class after in November. Details shall be announced later when the date of the session has

something definite.

Table: Corporate Finance and Cash Flow Management 1 Schedule


1 2017.10.4 Orientation &

Introduction

Objective, Outline of

the classes, Method,

Evaluation

PPT

2 10.11 SME in Japan at the

glance

Some relevant

organizations for

supporting SME

Understanding whole

picture of Japanese

enterprises including

SME.

PPT

3 10.18 SME and their

accounting &

reporting systems in

Japan

Learn background of

SME accounting &

reporting system,

Financial statements

types and their

characteristics

PPT

4 10.25 SME in Japan at the

glance and their

accounting &

reporting systems in

Japan

Short presentation and

submit the presentation

materials for 2-3

5 11.1 Profit measurement

for SME (1)

Introduction of Main

indicators for profit:

Gross Income,

Operating Income,

recurring Income,

EBIDA, Net Income

PPT

Reference *1


for SME (2)


indicators for profit:

Gross Income,

Operating Income,

recurring Income,

EBIDA, Net Income

PPT

Reference *1


for SME (3)



materials for 5-6

PPT

Reference *1

8 11.22 Evaluation of SME’s

FH (financial health)

(1)


indicators for FH:

Operating profit on

sales, Total asset

turnover

PPT

Reference *1



(2)


indicators for FH:

Capital-to-asset ratio,

PPT

Reference *1

ROE



(3)



materials for 8-9

PPT

Reference *1

11 12.13 Cash flow

management (1)

Statement of cash

receipts and

disbursement

PPT

Reference *1

12 12.20 Cash flow

management (2)

Cash flow statements PPT

Reference *1

13 2018

1.10

Cash flow

management (3)

Presentation and


materials for 11-12

PPT

Reference *1

14 1.17 Summary of whole

classes

Summarize and explain

the discussion and

presentation going

forward

PPT

15 1.24 Discussion and

presentation

Final presentation and


materials from students

PPT


(1) 30%: Class participation and contribution

(2) 30%: 3 times of presentations with discussions and submission of the materials.

(3) 40%: Discussions and final presentation

Note: The ratios may be changed and are notified.


*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.)


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.


I would always welcome questions and feedback 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 relevant to finance area or

statistics with data analysis.


Class Title：Scoring Model 1 Instructor：Masumi Nakashima ,Ph.D. Semester：Autumn




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.


The following is the tentative schedule.


1 10.5 IGSAP Orientation Students should

understand the course

objective, course

materials, schedule,

and grading of this

course.

2 10.12

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

3 10.19

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

4 10.26 Framework for business

analysis and valuation

Students learn a

comprehensive

framework for

business analysis by

Read Chapter 1

in #1 Palepu and

Healy

using financial

statement

information.

5 11.2

9:00-10:30

Strategic analysis Students understand

how to evaluate the

economic condition of

a firm and to identify

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.

Read Chapter 2

in #1 Palepu and

Healy

6 11.2

10:30-12：00

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).

11.9 No Class (Dr.Nakashima

attends the

conference.)

7 11.16

9:00-10:30

Accounting analysis:


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.

8 11.16

10:30-12：

00

Earnings quality 1


assess earnings

quality such as

accruals quality,

discretional

accruals, and

accuracy for future

cash flows.

Read #2 Earnings

Management and

Earnings

Quality

(Nakashima

2015)

9 11.30 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

10 12.7

Financial analysis:

cash flows analysis.

Cash flow analysis

involve 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

Read Chapter 5

in #1 Palepu and

Healy

indication of

the quality of the

information in the

firm’s income

statement and balance

sheet.

11 12.14

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

12 12.21

Paper presentation 1 Paper submission due

prior to

presentations

regarding their

selected firm

analysis. Students

present the paper.

Presentation by

PPT is

encouraged.

13 1.11 Paper presentation 2 Paper submission due

prior to

presentations

regarding their

selected firm

analysis. Students

present the paper.

Presentation by

PPT is

encouraged.

14 1.18


prior to

presentations

regarding their

selected firm

analysis. Students

present the paper.

Presentation by

PPT is

encouraged.

15 1.25


prior to

Presentation by

PPT is

presentations

regarding their

selected firm

analysis. Students

present the paper.

encouraged.


(1) Contribution to class 15%,

(2) Assignments 25%

(3) Analysis Paper 50%, and

(4) Presentation 10%.


#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.


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.


Class Time: October 5, 2017-January 25, 2018, 10:30-12:00, Thursdays.

Classroom: Hirai 4F

Instructor: Masumi Nakashima, M.B.A., Ph.D.

Adjunct Instructor at Tohoku University IGSAP

Professor of Accountancy at Chiba University of Commerce


Office hours: By appointment


Class Title：Organization and Human Resource Management of SMEs 1 (Careers in Theory & Practice)

Instructor：Ilju Kim Semester：Autumn

Course Number: EAC-MAN571



There are two broad objectives of this course: 1) to increase students’ understanding of career

management from multiple vantage points; and 2) to provide an opportunity for students to

explore and develop their ideas, goals and dreams for their own careers going forward.

Students will be exposed to “state of the art” theory and research on careers, and they will

then have a chance to examine the usefulness and relevance of current theory by analyzing the

careers of “real life” individuals as presented in films, biographical excerpts, and through

interviews with individuals pursuing careers of interest. Attention will be given to the many

factors that influence career development, including individual characteristics and

background, life stage and family status, occupation, job characteristics, organizational and

career advancement structures, as well as economic and societal changes. There will be a

particular focus on examining the evolution of careers over time in various cultural contexts

of Asian countries. New trends such as customized, boundaryless, global and portfolio careers

will be highlighted. Career development will be considered both from the perspective of the

individual and the organization.

Throughout the semester students will be provided tools to facilitate self-exploration and

reflection that will lead to their gaining greater personal insight into the kinds of careers

they want to pursue. They will also learn about effective strategies for finding or creating

job opportunities when they graduate.

2. Learning Goal

To develop depth and breadth of theoretical and practical knowledge in the area of

careers;

To increase competence in critical and analytical skills through examination of the

careers of others using appropriate theories and concepts;

To become more observant of the careers of others and more attentive to career issues

in the media;

To increase capacity for self-reflection and self-understanding through

self-assessment activities and exercises;

To acquire and hone networking and interviewing skills to learn from others’

perspectives, observations, and experiences;

To develop a capacity to integrate learning from diverse sources to enhance the

likelihood of finding great work environments and opportunities for achievement and

contribution.


Class

Session Topic Readings & Assignments Due Dates

#1 Oct. 5 Intro Syllabus

#2 Oct. 12

Overview Lecture

on Career

Development

Theory

Discussion of News

Articles

Chapter 1

Read at least ONE of those listed & be prepared

to summarize 3 main points & why you agree or

disagree

NY times, Aug. 24, 2014 “Japan Seeks

Edge With Global Talent”

NY times, May 29, 2012 “Young and

Global Need Not Apply in Japan”

NY times, Jan. 1, 2015 “To Rescue

Economy, Japan Turns to Supermom”

NY times, Aug. 6, 2007 “Career Women

in Japan Find a Blocked Path”

NY times, June 16, 2013 “Japan’s

‘Science Women’ Seek an Identity”

#3 Oct. 19 Careers as

Inheritance

Chapter 2

Forming Groups for Nov. 9th

Film Analysis

Presentations

#4 Oct. 26 Careers as Cycles

Chapter 3

Mainiero, L.A., & Sullivan, S.E. 2005.

Kaleidoscope careers. Academy of Management

Executive, 19(1), 106-123.

#5 Nov. 2 Careers as Action Chapter 4

#6 Nov. 9 Group Presentations & Discussion on Film Analysis PPT slides

(Nov. 8)

#7 Nov. 16 Careers as Fit

Chapter 5

Career Analysis Paper: Choosing a Subject and

Interview Workshop (1)

#8 Nov. 23 Careers as Journeys

Chapter 6

Career Analysis Paper: Choosing a Subject and

Interview Workshop (2)

#9 Nov. 30 Careers as Stories

Chapter 10

Entrepreneurial Careers

#10 Dec. 7 Careers as Roles

Chapter 10

Considering Career in a Broader Life

Context

Schneer, J.A. & Reitman, F. 2002.

Rough outline

proposal due for

career

self-assessment

http://www.nytimes.com/2014/08/25/world/asia/japanese-companies-seek-international-graduates.html

http://www.nytimes.com/2014/08/25/world/asia/japanese-companies-seek-international-graduates.html

http://www.nytimes.com/2012/05/30/business/global/as-global-rivals-gain-ground-corporate-japan-clings-to-cautious-ways.html

http://www.nytimes.com/2012/05/30/business/global/as-global-rivals-gain-ground-corporate-japan-clings-to-cautious-ways.html

http://www.nytimes.com/2015/01/02/business/international/in-economic-revival-effort-japan-turns-to-its-women.html

http://www.nytimes.com/2015/01/02/business/international/in-economic-revival-effort-japan-turns-to-its-women.html

http://www.nytimes.com/2007/08/06/world/asia/06equal.html

http://www.nytimes.com/2007/08/06/world/asia/06equal.html

http://www.nytimes.com/2013/06/17/world/asia/Japans-Science-Women-Seek-an-Identity.html

http://www.nytimes.com/2013/06/17/world/asia/Japans-Science-Women-Seek-an-Identity.html

http://www.ncefbsc.com/Week%2012%20reading%20%20-%20Kaleidoscope%20careers.pdf



http://wall.oise.utoronto.ca/inequity/9schneer.pdf

Managerial life without a wife: Family

Structure and managerial career success.

Journal of Business Ethics, 27: 25-38

Harrington, B., Van Deusen, F. &

Humberd, B. 2011. The new dad: Caring,

committed and conflicted. Boston: Boston

College Center for Work and Family.

paper

#11 Dec.

14

Careers as

Relationships

Chapter 8

Ibarra, H. and Hunter, M. 2007. How Leaders

create and use networks. Harvard Business

Review, Jan2007, Vol. 85 Issue 1, pp. 40-47

Career analysis

paper

#12 Dec.

21

Careers as

Resources

Chapter 9

Clarke, M. 2012. The organizational career: Not

dead but in need of redefinition. The International

Journal of Human Resource Management

No class on Dec. 28

#13 Jan. 4 New Work & Career

Trends Inside &

Outside

Organizations

Corwin, V. Lawrence, T.B. & Frost, P.J. 2001. Five

strategies of successful part-time work. Harvard

Business Review July-August, 120-127.

Hewlett, S.A. & Luce, C.B. 2005. Off-ramps and

on-ramps. Harvard Business Review, March,

43-54

Marche, S. 2013. The masculine mystique. Atlantic

Monthly, July/August, 114-126.

Belkin, L. 2003. The Opt-Out Revolution. New

York Times Magazine, Oct. 26, pp. 42, 46, 47, 58,

85.

#14,15

Jan. 11, 18

Student Presentations and Discussion Career

Self-Assessment

Paper


In class, we will engage in a number of learning activities throughout the semester, requiring

your full involvement. I will strive to make the class interactive and you must be involved

on a regular and on-going basis. My role is to provide you with resources and to assist you

in gaining new perspectives and knowledge, 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. Preparation and

contribution are two keys to success in this class. Prior to each class session, there will

generally be a reading assignment, along with some required pre-class preparation.




http://www.bc.edu/centers/cwf/news/TheNewDad.html




https://hbr.org/2007/01/how-leaders-create-and-use-networks



http://www.theatlantic.com/magazine/archive/2013/07/the-masculine-mystique/309401/?single_page=true

http://www.theatlantic.com/magazine/archive/2013/07/the-masculine-mystique/309401/?single_page=true

http://www.nytimes.com/2003/10/26/magazine/26WOMEN.html



•Career Analysis of the Acquaintance (10%)

•Film Analysis Group Presentations (20%)

•Rough Outline Proposal for Career Self-Assessment Paper

•Career Analysis Paper (20%)

•Career Self-Assessment Paper & Presentation (40%)

•Participation (10%)

Film Analysis – Group Presentation and Class Discussion

The aim of this assignment is to introduce students to applying theory to analysis of actual

cases and to generate deeper understanding of individuals’career choices and actions. Groups

and films will be formed by the professor based on individual preferences for films. Each

student must also commit to viewing one additional film than the one to be analyzed and will

be responsible for commenting or critiquing the presentation of another group. Groups will

have time to meet at the end of class on Oct. 19 to plan their work on this assignment, which

is due Nov. 8, meaning that the electronic copy of PP Slides must be turned in on Nov. 8.

Groups (or representatives) are strongly recommended to meet with the professor once the

presentation is taking shape, to be sure the approach is on track. On Nov. 9 each group will

have 15 min. to present their analysis to the class, followed by leading a class discussion

of 10 min. The presentation should include:

a) A summary of the plot of the film and an overview of the main character’s career

trajectory as presented in the film;1

b) Identification and description of the three most important factors that you think

have had or are having the most influence on the individual’s career; include an

explanation of how these factors are related to the Inheritance, Cycle, AND/OR

Action metaphors, as well as making a case and presenting evidence supporting your

selection of the 3 factors;

c) Analysis of how the concepts of ‘habitus’ and ‘field’ are illustrated in the

film;

d) Conclusions about how well career theories embedded in the Inheritance, Cycle, and

Action metaphors account for the career trajectory you analyzed.

Presentations must not exceed 15 min. and will be interrupted should they do so. It is not

necessary for all group members to participate in the presentation, as there will be only one

grade or mark for the team as a whole.2 Groups are recommended to assign members to different

aspects of the film to pay attention to before seeing the movie and to discuss their perceptions

and conclusions before crafting the presentation. A hard copy of the PP Slides must be brought

to class and given to Prof. Kim on Nov. 8th.

Career Analysis Paper

The purpose of this paper is for students to demonstrate: a) ability to gather in-depth

information about a single individual’s career and to convey the essential facts and

ingredients of that career in their own words; b) mastery of selected material in the course

by using concepts and theory to offer insights and understanding beyond the superficial story;

c) analytical skill in choosing appropriate frameworks to apply informatively to the case at

hand. This assignment also provides an opportunity for students to develop skills in

interviewing, and there will be a workshop in class held on Nov. 16 and/or Nov. 23 to help

students prepare for this aspect.

The subject of this paper must be 40 years old or older and may NOT be a member of your immediate

family (mother, father, sibling). It is strongly suggested that you choose to interview someone

who is pursuing or has pursued in the past some kind of work that is of great interest to you,

because the assignment represents an opportunity to learn more about a field you are

considering. If you need help locating an individual who is in a particular field and would

be willing to be interviewed, please make an appointment to meet with me at least 1 month before

the due date.

The paper consists of 2 parts:

1) Conveying the journey

a. Providing a summary of the individual’s career path from the end of schooling

to the present. This should be your retelling the story but without analysis.

You should include the sequence of jobs held over time, with information about

how the various moves came about and possibly peaks and valleys in terms of

most and least fulfilling points in time.

b. Giving an account of the individual’s reflections on factors influencing

his or her career;

2) Analysis

Selecting two or three career metaphors to use to explain and illuminate the

individual’s career—how and why it has turned out as it has to date. You should

demonstrate your understanding of theory covered so far in the course and be

selective about your choice of metaphors to draw on.

Part 2 must be at least 1/3 of the total paper in terms of number of pages. This paper may

turn out to be of very different lengths depending upon the informant’s age and the complexity

of his or her career. In general, I would expect the paper to be 6-12 pages, double-spaced,

using 12 Font and 1 inch margins all around. However, longer papers are acceptable as long

as they don’t exceed 15 pages.

Career Self-Assessment Paper

The purpose of this paper is for you to engage in self-assessment and career exploration

activities in order to develop further your understanding of yourself and the kind of work

or work environment that you may want to pursue. The paper will consist of 3 parts: I

Self-Assessment; II Finding Ideal Work; III. Synthesis of Learnings from Parts I and II and

linking to theory from the course. You will be expected to:

1) complete at least 3 different self-assessment activities (These must draw on more

than one source) suggested either in Text 1: Ch. 2 or in Text 2 (e.g. interest inventory,

autobiography exercise, lifestyle representation, interview with someone who knows you

well, 360 degree feedback instrument, etc.);

2) complete 3 different “finding ideal work” exercises or activities as input to this

paper, including at least one “informational interview;” (See Text 1: Ch. 4 and Text

2)

3) engage in integrating the information you generate, using the data as evidence, and

drawing conclusions about possible future career directions.

The paper will include reporting on your findings from 1) and 2), and an Appendix with test

results, inventories, summary of interviews conducted, or other raw data used; and then your

analysis (3), which should synthesize the information generated from your self-assessment and

exploration of potential jobs/organizations/settings, as well as draw on theory from the course

in an appropriate manner.

Participation

Participation will be determined by your attendance record and by the quality of your

contributions to class discussions. An interim Participation Mark will be included in Feedback

on the Mid-Term Exam, so students know where they stand.

Class participation will provide opportunities to practice application of theory and concepts

learned in class to concrete Industrial Relations situations. Attendance and participation

in class is important. The kinds of behaviours I am looking for in class include:

Coming to class having done the readings and being prepared to discuss them

Comments or questions that follow from or add to, rather than distract from, those made

by others.

Examples from current news of the day or week, as reported in newspapers or on television.

Opinions expressed that are well thought-out based on experience, conceptual materials

from class, or outside readings.

It is not the quantity of contributions that counts: a student who speaks only two or three

times the whole term may still earn a high participation grade if the quality of the contribution

is high.


Required Texts: Understanding Careers: Metaphors of Working Lives, 2014, Kerr

Inkson. London: Sage.

Articles to be downloaded from Google Scholar


*See Assessment Criteria above


*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.


Office Hour: Wednesdays 2:00-4:00pm, or by appointment

1. Use of Internet film clips or summaries are strongly discouraged. What will be evaluated

here is how well the overall plot and individual career are captured in the team’s own words,

through your eyes.

2. If members of a team believe one or more members have not contributed to the end product

and therefore not earned the mark, they are encouraged to communicate individually by email

with the professor, who will follow-up.


Class Title：Japanese Business Communication 1Instructor：Yoko Suga Semester：Autumn


Teaching Language： English, Japanese (Direct Method as much as possible)


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.

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, this school's 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, 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 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.


The number of lessons in one semester is limited. 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, students will be expected to continue to study and practice Japanese

language.

Schedule


1 10.5 Orientation

Introduction

Preliminary

lesson

(1)

General feature of Japanese

Japanese script

Pronunciation, Accent, Intonation, Unvoiced

consonants

Greetings

-Can do:

1) Name

2) Pronounce Japanese syllables

3) Classroom instructions

4) Daily greetings and expressions

PPT

Flash Card

(Homework

One by

one)

2 10.12 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

PPT

Flash Card

(Homework

One by

one)

3 10.19 Preliminary

lesson

(3)

Review #1,2

Greetings

-Can do:

1) Greetings and Expressions in business

situations

2) Exchange business cards

3) Count numerals

PPT

Flash Card

(Homework

One by

one)

4 10.26 L1

The first meeting

(1)

Review #1, 2, 3

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

Flash Card

(Homework

One by

one)

5 11.2

L1

The first meeting

(2)

Review #1, 2, 3, 4

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

PPT

(Homework

One by

one)

6 11.9 L2

Indication, gift

(1)

Review #1, 2, 3, 4, 5

Indicate something, ownership

Some situations one send someone something as

PPT

(Homework

One by

a gift (1)

-Can do:

1) Indication something, ownership

2) Communication with Gift

3) Communication about Family

one)

7 11.16 L2

Indication, gift

(2)

Review #1, 2, 3, 4, 5, 6

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

(Homework

One by

one)

8 11.23 L3

Ask something

(1)

Review #1, 2, 3, 4, 5, 6,7

Ask place, price, company, country etc. (1)

-Can do:

1) Guide

2) Shopping

PPT

(Homework

One by

one)

9 11.30 L3

Ask something

(2)

Review #1, 2, 3, 4, 5, 6,7, 8

Ask place, price, company, country etc. (2)

-Can do:

1) Guide

2) Shopping

PPT

(Homework

One by

one)

10 12.7 L4

Time, Week,

Basic verb,

Daily activities

(1)

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

(Homework

One by

one)

11 12.14 L4

Time, Week,

Basic verb,

Daily activities

(2)

Review #1, 2, 3, 4, 5, 6, 7, 8, 9, 10

Explain activities with time


-Can do:

1) Explain about daily activities

2) Inquiry

3) Information about telephone

PPT

(Homework

One by

one)

12 12.21 Activity for

L1~L4

Review #1, 2, 3, 4, 5, 6, 7, 8, 9, 10,11

Team Activities

1) Check the homework via Activity

PPT

(Homework

One by

2) Question Cards one)

13 1.4

L5

Move by

transportations

(1)

Review #1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11,12

Explain transportations and tools/ways


-Can do:

1) Ask transportations

2) Explain doing with whom

3) Ask date

PPT

(Homework

One by

one)

14 1.11 L5

Move by

transportations

(2)

Review #1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11,12, 13

Explain transportations and tools/ways


-Can do:

1) Ask transportations

2) Explain doing with whom

3) Ask date

PPT

(Homework

One by

one)

15 1.18

1.25

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 on

the 18th, also on the 25th.

PPT


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%


-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/3716/ (Roman alphabet ver.)

〇Minna no Nihongo I - Translations & Grammatical Notes, Chinese ver. 2012


(* It depends on each student.)

Students are expected to continue to study Japanese language and manners with the

same textbooks and grammar books in both autumn semester and spring semester.

*

*

http://www.3anet.co.jp/ja/3110/





-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 library, and in addition, there are a lot of

books for studying Japanese and Japanese culture and manners there. Students are expected to

refer above various books. (In Japan, everyone must handle public properties very carefully. So

please don’t note or draw lines in the books, please don’t fold down the corner of a page and don’t

tear pages, and don’t make books dirty.)


Please read “Minnano Nihongo Grammar Notes” thoroughly and carefully for preparation.

Please memorize new words and phrases for review.


Once one student skips one lesson, it's very hard to catch up with other classmates.

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 what students have studied.

~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


Office Hour: Students can contact me anytime via email.


Class Title：Japanese Business Communication 2Instructor：Yoko Suga Semester：Autumn


Teaching Language： English, Japanese (Direct Method)


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.

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, this school's 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, 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 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.


The number of lessons in one semester is limited. 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, students will be expected to continue to study and practice Japanese

language.

Schedule


1 10.12 Orientation

Introduction

Review (the essential Japanese vocabulary,

expression, pronunciations, and grammars.

PPT

2 10.19 Benefactives Expression of giving and receiving of favors and

items

PPT

3 10.26 Adjective i-,na-Adjective and how to use it. PPT

4 11.2

Adjective i-,na-Adjective and how to use it. PPT

5 11.9 Existence,

Position

Expression of inanimate and animate existence and

position.

PPT

6 11.16 Counter suffixes,

Frequency

Compare any two

items

Expression of counting items, frequency and

comparing items.

PPT

7 11.23 Past tense,

Negative form

How to make past tense and negative form of

adjective.

PPT

8 11.30 Want, Desire Expression of what learners want and desire to do. PPT

9 12.7 Desire Speech about Desire PPT

10 12.14 V て-form How to make V て-form PPT

11 12.21 V て-form(2) Expression of certain and motion in progress

Expression of offer to do something

PPT

12 1.4

Prohibit Expression of prohibition, continuing action PPT

13 1.11

Way, Character Expression of asking the way,

Expression of N が adj

How to write Greeting Card

PPT

14 1.18

V-nai form Expression of asking or instructing someone not

to do something

PPT

15 1.25 Check and

Review

Check the level of achievement and review

PPT


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, Pair or Group Works =35%

-Homework =30%

-Examination =35%


-Textbook

〇Minna no Nihongo I/ Hyoujun Nihongo Shokyuu. (partially used according to the topic)

〇Minna no Nihongo I - Translations & Grammatical Notes, Chinese ver. 2012


-Reference

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

Doraemon no Dokodemo Nihongo, 2009

A Dictionary of Basic Japanese Grammar, 1989 …and so on

The above books and dictionaries are stored in the library on the third floor.


Please read “Minnano Nihongo Grammar Notes” thoroughly and carefully in advance.

Please memorize new vocabulary and phrases for review.


Once one student skips one lesson, it's very hard to catch up with other classmates.

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 what students have studied.

~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 (I don’t think I need tell educated students about it. We choose

elegant manners. )


Office Hour: Students can contact me anytime via email.


Class Title：English Business Communication 1 Instructor：Hugh-Graham-Marr

Semester：Autumn




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 Goal

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 in English

• be able to present on matters related to their work or study


Week 1: Work Habits – different styles of working


Week 3: The Small Business – preparing a start-up strategy


Week 5: Inside the Company – comparing company organization


Week 7: Meetings – criteria for a successful meeting


Week 9: Business and Tourism – pros and cons of tourism


Week 11: Business Ethics – ethical dilemmas


Week 13: Promotion and Marketing – advertising strategies


Week 15: In Class Test


Attendance and classroom participation: 20%

Presentations: 40%

In Class Test: 40%


Business Listening & Speaking by Maurice Jamall and Bruce Wade, Abax Ltd.


Students are expected to be prepared for discussions when outside readings are assigned.

They will also be expected to adequately prepare for any presentations.


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




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 Goal

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 in English

• be able to present on matters related to their work or study
















Week 15: In Class Test


Attendance and classroom participation: 20%

Presentations: 40%

In Class Test: 40%


Business Listening & Speaking by Maurice Jamall and Bruce Wade, Abax Ltd.


Students are expected to be prepared for discussions when outside readings are assigned.

They will also be expected to adequately prepare for any presentations.


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




This course will focus upon taking a general view of Japanese history. It begins out

by learning major historical events and experiencing several events. It then moves onto

touching 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 history, culture and customs. They will be able to comment on Japan from various

angles.


Class is to be held every Wednesday at Classroom #1, 10:30 – 12:00 from October 4, 2017

To January 24, 2018; 15 classes in total.

※ Some classes may be held on the other days and somewhere outside of the classroom.


Date Topic Contents/themes

1 4 Oct. Orientation Objective, Outline, Method, Evaluation,

2 11 Oct. Japanese Culture (1) Disaster prevention drill

3 18 Oct. Japanese Culture (2) Regional exchange education

4 25 Oct. Japanese History (1)

Asuka period [592-710]

Buddhism,

Kana (syllabic Japanese scripts, a part of

the Japanese writing system) First

Constitution：

“Jushichijo Kenpo”

5 1 Nov. Japanese History (2)

Nara period [710-794]

Buddhism（Tempyō Culture）

“Kojiki” (The Records of Ancient Matters),

“Nihonshoki” (Chronicles of Japan),

Manyo-shu (the oldest anthology of tanka)

Hanami (cherry blossom viewing)

6 8 Nov. Japanese History (3)

Heian period [794-1185]

Shingon “Shingon-shū”,

Tendai “Tendai-shū”,

“Tale of Genji” by Shikibu Murasaki (the

world’s oldest love story)

7 15 Nov.

Japanese History (4)

Kamakura period

[1185-1333]

Buke-zukuri (the style of houses built for

military families)

Military art training：

Yabusame (a type of mounted archery in

traditional Japanese archery)

Zen：Sōtō Zen or the Sōtō school (Sōtō-shū)

8 22 Nov.


Muromachi period

[1336-1573]

Muromachi culture：

Sado (Japanese tea ceremony), Kodo

(traditional incense-smelling ceremony),

and Kado (flower arrangement)

wabi：a clear and silent taste found in

simplicity

9 29 Nov.


Azuchi–Momoyama period

[1573-1603]

Momoyama culture

Fusumae (Kano Eitoku)

Chanoyu (Senno-Rikyu)

10 6 Dec. Japanese History (7)

Edo period 1

Genroku culture

Rimpa school artists Ogata Kōrin and

Hishikawa Moronobu, (the founder of

Ukiyo-e)

Kabuki

Kyōgen (literally "mad words" or "wild

speech")

Jōruri (a form of traditional Japanese

narrative music in which a tayū sings to

the accompaniment of a shamisen

11 13 Dec. Japanese History (8)

Edo period 2

Abolition of the Japanese isolation policy

that had lasted for 200 years

12 20 Dec.


[1868-1912]

Meiji period 1

Bunmei-kaika (civilization

and enlightenment)

Fukoku kyōhei ( "Enrich

the state, strengthen the

military")

13 10 Jan. Japanese History (10)

Meiji period 2

The lunar calender and the solar calender

The lifting of the ban on Christianity

14 17 Jan. Japanese History (11)

Meiji period 3

Shinto, Shrine Sinto, State Shinto

15 24 Jan. Presentation Brief oral presentation


(1) Attendance and contribution to classes 50%

(2) Presentation 50%


Recommended readings will be assigned at the end of each class. Most readings will be

available on-line or distributed as copies.


Students are expected to participate in the annual festivals or some events which will

be held in Edogawa City.


Any IGSAP student who is interested in various issues in Japanese Culture will be welcome

to this lecture course.

Class Title: Academic English 1 | Instructor: Dr. Ryan Hartley | Semester: Autumn


Teaching Language：English


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.


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

SCHEDULE

Class Date/Time Theme Topic

1

Tuesday, Oct 3rd

,

10.30am-12.00pm What is a Report?

Different Forms of Academic Writing

Writing formally

2

Tuesday, Oct 10th

,

10.30am-12.00pm

Report Structure

3

Tuesday, Oct 17th

,

10.30am-12.00pm The Research

Question/Thesis

Question Types, Time in Research, Relationships,

Variables, Hypotheses

4

Tuesday, Oct 24th

,

10.30am-12.00pm

Research Question/Objective/Hypothesis Formulation

5

Tuesday, Oct 31st

,

10.30am-12.00pm Literature Review

Overviewing a Literature Review

6

Tuesday, Nov 7th

,

10.30am-12.00pm

Analysing Literature Reviews

7

Tuesday, Nov 14th

,

10.30am-12.00pm Methodologies

Recognising Data Types, Source Types, and the

Qualitative vs. Quantitative Debate

https://tinyurl.com/j2hgtaq

8

Tuesday, Nov 21st,

10.30am-12.00pm

Analysing Methodologies

9

Tuesday, Nov 28th

,

10.30am-12.00pm Findings

The Results Section – Reporting and Description of

Text, Non-Textual Elements, and Statistics

10

Tuesday, Dec 5th

,

10.30am-12.00pm

The Discussion Section – Analysis and Commentary

11

Tuesday, Dec 12th

,

10.30am-12.00pm

Referencing

Identifying References, Plagiarism, Formats and

Conventions

12

Tuesday, Dec 19th

,

10.30am-12.00pm

In-text/End-of-text referencing, Referencing vs.

Paraphrasing vs. Quotations

13

Tuesday, Jan 9th

,

10.30am-12.00pm General Features of

Academic Writing

Inter and Intra Paragraph Cohesion

14

Tuesday, Jan 16th

,

10.30am-12.00pm

Tone, objectivity, and explicitness

15

Tuesday, Jan 23rd

,

10.30am-12.00pm

Reflection, Q/A, Workshop


(1) 50%: Attendance

(2) 50%: Completion of homework assignments and corresponding in-class group engagement.


Texts provided by teacher.


Students are expected to complete all core readings. These readings not only provide the background for the

lecture, thereby making the topic easier to understand and hopefully an opportunity for a two-way critical

dialogue; but the readings will also be the focus of the afternoon seminars where they will be interrogated

more closely.


Email contact: [email protected]


Class Title：RST : Accounting System Design 2 Instructor; Toshifumi Takada

Semester：Autumn




The topics of IFRS are to be picked up at this RST2

2. Learning Goal

To understand the structure of IFRS


(1) Revenue recognition; what is sales revenue?

October 8, 15, 22

(2) Fair value of stocks and derivatives

October 29, November 5, 12

(3) Evaluation of inventories

November 19, 26, December 3

(4) Accounting for lease

December 10, 17, 24

(5) Accounting for pension

January 7, 14, 21


Presentations 50%

Materials 50%


Related IFRS will be announced beforehand


Reading IFRS and making slide files


Requirements: Basic accounting knowledge of bookkeeping and cost accounting


Office Hour: Any time indicated. Booking by email is needed.

Class Title：RST: Financial Accounting 2 Instructor： Hiroko INOKUMA Semester：Autumn




· 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 a academic paper or one fraud

case and make an oral presentation.


· 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.


(1) Attendance, frequency and quality of remarks in class 50%

(2) Presentations, presentation handouts(or short essays) 50%


· 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.


· Knowledge needed to take this lecture: Basic knowledge of accounting and auditing

· It is encouraged to read reference materials before and after the class.


e-mail: [email protected]

Office Hour: Before and after this class

Class Title：RST: Tax Accounting 2 Instructor：Yiuwai Wong

Semester：Autumn




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.


No. Theme Materials, etc.

１ Orientation PPT, student presentation and discussion

２ ETL(Extract, Transform,

Load)

PPT, student presentation and discussion

３ Regression Model１

Basic knowledge


４ Regression Model２

Linear model and

non-linear model


５ Dummy Variable PPT, student presentation and discussion

６ Empirical research on

Accounting

Student presentation and discussion

７ Event study Student presentation and discussion

８ Positive Accounting

Theory


９ Tax accounting Student presentation and discussion

１０ Disclosure Student presentation and discussion

１１ Earnings management Student presentation and discussion

１２ Auditing Student presentation and discussion

１３ Student presentation Student presentation and discussion

１４ Student presentation Student presentation and discussion

１５ Student presentation Student presentation and discussion


Attendance (30%)、Frequency and quality of remarks in class (30%)

Presentations and papers (40%)


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.





Class Title：RST: Global Politics 2

Instructor：Prof. Hitoshi OHNISHI Semester：Autumn




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.


The course will be given at 14:40-16:10 on Tuesday from the beginning of October in 2017 to

the end of January in 2018.

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 3 October.


Attendance 35%

Frequency and quality of remarks in class 35%

Presentations and papers 30%


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


See 3.


The students who wish to enrol for the course have to be present without fail in the first class

on Tuesday, 3 October, where a detailed orientation will be provided.

Class Title：RST: Global Health 2 Instructor：Prof. Yoshitaka TSUBONO Semester：Autumn




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.


Intensive class from Feb 3 (Sat) through Feb 10 (Sat), 2018, 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 3, 2018.


(1) 30%: Attendance

(2) 40%: Class participation, including presentation of the articles assigned

(3) 30%: Term paper, due by the end of the semester


International New York Times articles and other materials will be provided at the classes.


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




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.


DAY 1 (October 28)

Lec 1: Introduction: Agenda of the contemporary social science methods

Lec 2 ~ 3:

DAY 2 (November 5)

Lec 4 ~ Lec 6:

DAY 3 (December 2)

Lec 7 ~ Lec 9

DAY 4 (December 9)

Lec 10 ~ Lec 12

DAY 5 (December 16)

Lec 13~14: Oral presentation of the students’ independent studies

Lec 15: Wrap-up discussion


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%)


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


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.


Office hour by appointment via E-mail <[email protected]>

Class Title：RST: History of SMEs 2 Semester：Autumn Instructor：Masatoshi SAKAKI




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.



1 October 8 th Introduction of the lecture

course

Objective, Outline,

Methods, Evaluation

PPT

2 October 15 th Case description and

discussion : SME

Management of Japan (1)

Discussion with

practical expert

(consultant)

PPT


discussion : SME


Discussion with

practical expert

(consultant)

PPT


discussion : SME


Discussion with

practical expert

(consultant)

PPT

5 November 5 th Case description and

discussion : SME Legal

matters of Japan (1)

Discussion with

practical expert

(attorney)

PPT

6 November 12 th Case description and

discussion : SME

Accounting matters of

Japan (1)

Discussion with

practical expert

(CPA)

PPT

7 November 19 th Statistical analysis of

financial data of SMEs (1)

Learning through

work of statistical

analysis method

PPT

8 November 26 th Statistical analysis of


Learning through

work of statistical

PPT

analysis method

9 December 3rd Statistical analysis of


Learning through

work of statistical

analysis method

PPT

10 December 10 th Statistical analysis of


Learning through

work of statistical

analysis method

PPT

11 December 17 th Statistical analysis of


Learning through

work of statistical

analysis method

PPT

12 January 7th Case description and

discussion : SME

Accounting matters of

Japan (2)

Discussion with

practical expert

(CPA)

PPT




Discussion with

practical expert

(attorney)

PPT




Discussion with

practical expert

(attorney)

PPT

15 January 28th 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.


Class participation 70% (No show counts for zero points in the final evaluation). Report

30%.


They are to be provided in case of necessity.


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.



Office hour: After this class

Class Title：RST: Corporate Finance 2

Instructor：Noboru NISHIYAMA Semester：Autumn




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.


The class will be given in Hirai #1 classroom at 18:00-19:30 on Wednesdays from the beginning

of October in 2017 to the end of January in 2018. 15 classes will be held in total.

※A special session to visit Japanese financial institutions or entities would be scheduled as a

class after in November. Details shall be announced later when the date of the session has

something definite.

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.


(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.


Academic articles or practical materials that each student requires to review at the class


There is included in No 3 above.


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, 4 October 2017. We will discuss the direction of the class operation 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




This RST 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.


Class

Session Topic Readings & Assignments

#1 Oct. 5 Intro Overview of the course

#2 Oct. 12

HRM: Scope,

Analysis, and

Significance


#3 Oct. 19 Selection and

Socialization


*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. 26 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. 2 HRM, Power and

Control


*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. 9 Gender gaps in the

workplace


*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. 16 Global staffing


*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. 23 Chosen Topic Student presentation and discussion

#9 Nov. 30 Chosen Topic Student presentation and discussion

#10 Dec. 7 Chosen Topic Student presentation and discussion

#11 Dec. 14 Chosen Topic Student presentation and discussion

#12 Dec.

21 Chosen Topic


#13 Jan. 4 Chosen Topic Student presentation and discussion




Attendance (30%)

Frequency and quality of remarks in class (30%)

Presentations and papers (40%)


Readings will be provided in the PDF format


Coming to class having done the readings and being prepared to discuss them


*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.


Office Hour: Wednesdays 2:00-4:00pm, or by appointment


Class Title：Seminar Class on Accounting System Design 1a Instructor：Toshifumi Takada

Semester：Autumn




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.


Class is to be held on every Sunday, 14:40 – 16:10 from 8 Oct, 2017 to 21 January, 2018; 15

classes.


1 8 Oct Orientation Objective, Outline,

Method, Evaluation

PPT

2 15 Oct Presentation (1) by a

student assigned.

Survey of prior study PPT


student assigned.



student assigned.


5 5 Nov Presentation (4) by a

student assigned.



student assigned.



student assigned.

Research Design PPT


student assigned.

Research Design PPT

9 3 Dec Presentation (8) by a

student assigned.

Research Design PPT

10 10 Dec

Presentation (9) by a

student assigned.

Research Design PPT


student assigned.

Research Design PPT

12 24 Dec


student assigned.

How to collect data PPT

13 7 Jan


student assigned.


14 14 Jan Presentation (13) by a

student assigned.


15 21 Jan


student assigned.



100%: Attendance and Presentations


Reference

Prior articles, basic textbook of statistics


Students are required to prepare for their presentations


Basic knowledge of statistics is required




Class Title：Seminar Class on Accounting System Design 2a Instructor：Toshifumi Takada

Semester：Autumn




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.


Class is to be held on every Sunday, 14:40 – 16:10 from 8 October, 2017 to 21 January, 2018; 15

classes.


1 8 Oct Orientation Objective, Outline,

Method, Evaluation

PPT


student assigned.

Draft PPT


student assigned.

Draft PPT


student assigned.

Draft PPT


student assigned.

Draft PPT


student assigned.

Draft PPT


student assigned.

Draft PPT


student assigned.

Draft PPT


student assigned.

Draft PPT

10 10 Dec


student assigned.

Draft PPT


student assigned.

Draft PPT

12 24 Dec


student assigned.

Draft PPT

13 7 Jan


student assigned.

Draft PPT

14 14 Jan Presentation (13) by a

student assigned.

Draft PPT

15 21 Jan


student assigned.

Draft PPT


100%: Attendance and Presentations


Reference

Prior articles


Students are required to prepare for their presentations


Writing draft steadily




Class Title：Seminar Class on Tax Accounting 1a Instructor：Yiuwai Wong

Semester：Autumn




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



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


Attendance (30%)


Presentations (30%)


Related papers of prior study


Reading related papers beforehand and making draft of a research paper




Class Title：Seminar Class on Tax Accounting 2a Instructor：Yiuwai Wong

Semester：Autumn





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



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


Attendance (30%)


Presentations (30%)


Related papers of prior study


Reading related papers beforehand and making draft of a research paper




Class Title：Seminar Class on Modern Public Policy 1a






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.


The seminar course, in principle, will be given at 16:20-17:50 on Tuesday from the beginning of

October to the end of January in 2018. A detailed schedule will be fixed in the first class on 3

October.

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.


Attendance 35%




Readings will be advised in class.


See 3.


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 2017 to the end

of January in 2018. Accordingly, the student has to be present without fail in the first class of

RST 2, which will start at 14:40 on Tuesday, 3 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






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 2018 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 2018.

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.


The seminar course, in principle, will be given at 16:20-17:50 on Tuesday from the beginning of

October in 2017 to the end of January in 2018. A detailed schedule will be fixed in the first class

on 3 October.


Attendance 35%




Readings will be advised in class or via internet.


See 3.


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 2017 to

the end of January in 2018. Accordingly, the student has to be present without fail in the first

class of RST 2, which will start at 14:40 on Tuesday, 3 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 accounting system design 1 instructor … are 3 kinds of accounting reporting systems in...

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