class title accounting system design 2 instructor...

Class Title：Accounting System Design ２ Instructor：Professor Toshifumi Takada

Semester：Spring

Course Number:ECC-ACC670

Teaching Language： English

1. Course Objectives and Outline

Students who completed Accounting System Design 1 can take this course Accounting System

Design 2. There are 3 accounting reporting systems in Japan; disclosure for investors by

Financial Instruments and Exchange Act, financial statements for stakeholders by Companies

Act and tax return by Corporation Tax Act. These accounting reporting systems use their

accounting standards.

2. Learning Goal

The objective of this course is to understand both the differences and the philosophy of the

accounting standards.

3. Course Content and Schedule

Class time: Sunday, 10:30 – 12:00 from April 3, 2016 to July 17, 2016; 15 classes in total.

A few classes will be skipped but it will be announced to you beforehand.

Class room: Amon Building 4F, No 2.Classroom

Table: Accounting System Design 2 Schedule

# Date Topic Content Reference

1 3 April Orientation Objective, Outline,

Exam, Evaluation

PPT

2 10

April

Accounting reporting

systems and accounting

standards in Japan

Objective of accounting

reporting;

Accounting standards

PPT

Reference

3 17

April

Role of auditing,

Inspection, investigation

Guarantee of quality;

Quality of accounting:

Accounting fraud

PPT

Reference

4 24

April

Recognition of income;

Sales revenue;

Other income

Understanding Can vs

Shall;

Revenue vs income

Dividend

PPT

5 1 May Cost of sales;

Value of stock on hand

(inventories)

Value for business

Cost or value

evaluation

Sales back

PPT

Reference

6 8 May IFRS;

GAAP

Best practice;

Domestic GAAP

Political considerations

PPT

Reference

7 15 May Sales discount;

Revision of sales price;

Window dressing

Cancellation of sales;

Optional contract =

promise of sales;

PPT

Reference

8 22 May Multiple methods of

Evaluation of inventory

Economic events

Convention & theory

FIFO, LIFO, Average,

Weighted average

PPT

Report

9 29

May

Methods of depreciation Value of tangible assets;

Plant, Machinery,

Automobile, Others

PPT

5 June Skip

10 12 June Sales of own stocks Enron case;

Livedoor case;

Use of SPE (SPC)

PPT

Reference

11 19 June

Compensation to

CEO and directors

Employee, management

CEO, director, auditor

Committee members

PPT

Report

12 26 June

Entertainment expense

Advertisement

Bonus

Use money for business

Direct relation to sales

PPT

13 3 July Research & development

Unsuccessful R&D

Successful R&D =

Assets or expense?

PPT

14 10 July Retirement expense Bonus

Pension

(type 1 and type 2)

PPT

15 17 July

Panel discussion Distinguished panelists

will be invited

4. Assessment Criteria

(1) 20%: Attendance and number of questions

(2) 30%: 3 times of reports

(3) 50%: Examination

Examination will be held on 24 July 10:30-11:30. (Amon Building4F, No.2.classroom)

5. Textbook and Reading List

1: John Hicks, Value and Capital, 1939

2: Adam Smith, Wealth of Nations, 1776

3 John Stuart Mill, On Liberty, 1859

You can download these 3 reference books from Kindle.

6. Preparation and Review

Please read the ppt seriously

7. Note（Requirements, E-mail, Office Hour）

E-mail: [email protected]

Office Hour: one hour after the class (12:00-13:00)

mailto:[email protected]

Class Title：Financial Accounting 2 Instructor：Hiroko Inokuma Semester：

Spring

Course Number:EAC-ACC671



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

and advanced 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.

In addition, we’ll discuss about the fundamental and advanced topics on international

accounting and auditing theories in this lecture course.

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.



1 4.03 Class

Introduction

Class Objective, Outline, Method,

Evaluation

And Class Expectation.

PPT

2 4.10 Equity,

convertible

securities

Dilutive Securities and Earnings per Share PPT

Kieso,Ch.16

3 4.17 Investment(1) Accounting framework for financial assets,

accounting for debt investments at

amortized cost/ fair value,

Accounting for equity investments at fair

value, equity method and fair value method

Impairment of debt investment

PPT

Kieso,Ch.17

4 4.24 Investment(2)

Accounting for

Defining derivatives, basic principles in

accounting for derivatives, Derivatives

PPT

Kieso,Ch.17

Derivative

Instruments

used for hedging-fair value hedge and cash

flow hedge

Appendix17A

5 5.01 Revenue

Recognition(1)

Overview of revenue recognition, New

revenue recognition standard, five-step

process, other revenue recognition issues

PPT

Kieso,Ch.18

6 5.08 Revenue

Recognition(2)

Long-term construction contracts,

Revenue recognition over time,

percentage-of –completion method

Cost-recovery method

Revenue recognition of franchises

PPT

Kieso,Ch.18

Appendex18A,

18B

7 5.15 Accounting for

Income Taxes

Fundamentals of accounting for income

taxes, future taxable amounts and deferred

taxes, deferred tax asset/liability,

temporary differences, permanent

differences, tax rate consideration, F/S

presentation

PPT

Kieso, Ch.19


Pensions and

Postretirement

Benefits

Nature of pension plans, defined

contribution plan, defined benefit plan,

the role of actuaries in pension

accounting, accounting for pensions

Using a pension worksheet

Reporting pension plans in F/S

PPT

Kieso,Ch.20


Leases

The leasing environment, the nature,

economic substance, and advantages of lease

transactions

Accounting by the lessee-capitalization

criteria, finance lease method, operating

method,

Accounting by the lessor- economics of

leasing, direct-financing method,

operating method, residual values

PPT

Kieso,Ch.21

10 6.05 Accounting

Changes and Error

Analysis

Accounting changes: change in accounting

policy and change in accounting estimate

Direct and indirect effects of changes

Accounting errors, error analysis

PPT

Kieso,Ch.22

11 6.12 Statement of Cash

Flows

Usefulness of the statement of cash flows,

Classification, cash and cash equivalents,

Format of statement of cash flows, indirect

method, direct method, special problems in

statement preparation

PPT

Kieso,Ch.23

12 6.19 Presentation and

Disclosure I

Full disclosure principle, notes to the

F/S, common notes,

PTT

Kieso,Ch.24

Fiancial

Reporting

Disclosure issues-Disclosure of special

transactions or event, subsequent events,

segmented information reported, interim

reports

Auditor’s and management’s reports

Current reporting issues

13 6.26 International

Accounting

issues

Globalization and Accounting and Auditing

system(1) fundamental issues in

international accounting

PTT

Reference

materials

prepared

later

14 7.03 Current topics of

international

accounting

Globalization and Accounting and Auditing

system(2)- non-financial information,

integrated reporting, business reporting

PPT

Reference

materials

prepared

later

15 7.10 Wrap-up Class reflection: What learned this

semester?

PPT


(1) 20%: Attendance and class participation

(2) 10%: Frequency and quality of remarks in class

(3) 40%: 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 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-GA

AP-vs-IFRS-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 2 Instructor：Yiuwai Wong Semester：Spring

Course Number: EAC-ACC672



Learn feature points of the accounting standards for income taxes

2. Learning Goal

The aim of this course is for students to learn general content about tax accounting or tax

planning that is taught in U.S. business school


No. Date Theme Content Materials, etc.

１ 6/Apr/

2016

Orientation Purpose, overview,

Grading scheme

PPT

２ 13/Apr/

2016

Tax planning

fundamentals

Types of income tax

planning, Restrictions

on taxpayer behavior

PPT

Reference

book(※１)

３ 20/Apr/

2016

Choosing the optimal

organizational form

Organizational forms

for production goods

and services,

Computation of

after-tax returns to

pass-through and

non-pass-through forms

of organization

PPT

Same as above

４ 27/Apr/

2016

Implicit taxes and

clienteles,

arbitrage,

restrictions and

frictions

Tax-favored status and

implicit taxes, The

importance of adjusting

for risk differences,

Organizational-form

arbitrage

PPT

Same as above

Report

５ 11/May/

2016

Nontax cost of tax

planning

Symmetric uncertainty,

progressive tax rates

and risk taking, Tax

planning in the

presence of risk

sharing

PPT

Same as above

Report

６ 18/May/

2016

The importance of

marginal tax rate and

dynamic tax planning

considerations

Marginal tax rate, Tax

planning for low

marginal tax rate

firms,

Reversibility of tax

PPT

Same as above

Report

plans

７ 25/May/

2016

Compensation,

Pension and

Retirement Planning

Salary, deferred

compensation, types of

pension plans employee

Stock-Ownership

Programs

PPT

Same as above

Report

８ 1/Jun/

2016

Multinational tax

planning（1）

Overview of

multinational

taxation, Investment

decision

PPT

Same as above

９ 8/Jun/

2016

Multinational tax

planning（2）

Foreign tax credit

limitations, Income

shifting

PPT

Same as above

１０ 15/Jun/

2016

Corporations:

formation,

operation, capital

structure and

liquidation

Corporate formation,

Taxation of corporate

operations

PPT

Same as above

１１ 22/Jun/

2016

Introduction to

mergers,

acquisitions and

divestitures

Reasons and types of

mergers, acquisitions

and divestitures, Major

tax issues associated

with mergers,

acquisitions and

divestitures

PPT

Report

１２ 29/Jun/

2016

Taxable acquisitions

of corporations

Tax consequences of

taxable corporation

PPT

１３ 6/Jul/

2016

Taxable acquisitions

of freestanding

corporations

Tax consequences of

alternative forms of

corporate

acquisitions,

Comparison of taxable

acquisition structures

PPT

１４ 13/Jul/

2016

Tax planning for

divestiture

Subsidiary sales,

Tax-free divestiture

methods

PPT

１５ 20/Jul/

2016

Estate and gift tax

planning

Fundamentals of estate

and gift tax planning,

estate and gift

planning strategies

PPT

Final Report


Attendance and class participation(20%)、Report(40%)、Final Test(40%)


Scholes, M., Wolfson, M., Erickson, M. Hanlon, M., Maydew, E., Shevlin, T. (2014) Taxes and

Business Strategy: A Planning Approach. Pearson Education, Inc., Upper Saddle River, NJ.



[email protected], 9:30-18:30 Thursday, Friday


Class Title： Management Accounting Instructor： Susumu Tokusaki Semester： Spring


Teaching Language : English


The objective of this course is to enable students as future corporate or public-sector managers

of developing countries to utilize management accounting information for decision-making and

performance management. This course provides a rigorous application of management

accounting techniques to lead managerial decisions accurately and fairly measure performance,

and identify ways to create value, in relation to the Japanese perspective. Though the focus is on

understanding these areas in the context of private enterprises, the concepts apply equally well

to not-for-profit institutions and governmental organizations.

2. Learning Goal

Toward the end of this course, students will be able to utilize the management accounting

information for management and policy-making.


Class is to be held on every Thursday, 18:00 – 19:30 from April 7, 2016 to July 21, 2016; 15

classes in total. May 5 will be skipped as it is a national holiday of Japan.

Table : Management Accounting Schedule


1 4.7 Orientation / Introduction Course objectives, class

outline,

method of instruction,

textbooks, reference books,

evaluation criteria, & notes.

PPT

2 4.14 Foundation of management

accounting: A review

Schools of management

accounting, Anthony’s

framework, planning &

decision-making, control loop

& performance evaluation,

decision-making process.

PPT

3 4.21 Goal of modern management

/ Contemporary mission of

managers / Objectives of

managerial accounting

Business value, shareholder

wealth, value-based

management (VBM)

PPT

Handout 1

4 4.28 Current status of

Japanese management

Accounting

Management accounting

researches and practices in

Japan

PPT

Handout 2

(5.5) (Skip) (National holiday)

5 5.12 Financial statement

analysis for management

Comparison of financial

performance: Toyota vs. Nissan

PPT

Case*1

6 5.19 Application of CVP analysis Lessons from “Nissan Revival

Plan”

PPT

Handout 3

7 5.26 Risk management Management of leverage and

risk

PPT

Report #1

8 6.2 Management of decentralized

Organization

History of Panasonic’s

divisional system, transfer

pricing, etc.

PPT

Handout 2

Handout 4

9 6.9 Budgetary control: Pros and

Cons

Beyond-budgeting roundtable,

Activity-Based Budgeting

PPT

Handout 5

10 6.16 Performance measurement

and strategic management

systems

Development of performance

measurement, BSC, Kyocera’s

Amoeba System

PPT

Handout 6

11 6.23

Short-term & long-term

Decision-making

Differential cost analysis,

capital budgeting, NPV, RI, etc.

PPT

Handout 7

12 6.30

Synchronizing decision-

making with performance

evaluation

The EVA management system

of Asahi Glass

PPT

Case*2

Report #2

13 7.7 Management of inter-firm

network / Issues of strategic

cost management

JIT system, SCM, TOC /

Throughput Accounting,

Target Costing, ABM, etc.

PPT

Handout 8

14 7.14

Mergers & Acquisitions in

Japan

Business valuation for M&A PPT

Handout 9

15 7.21

Wrap-up and examination 30 minutes of lecture and 60

minutes of written paper

examination

PPT


Attendance and class contribution account for 10% and 20% of the course grade respectively

whereas 2 reports contribute toward 30% of the course grade (15%×2). Final “open-book”

written paper examination carries the remaining 40% credit. Evaluation will be conducted in

accordance with the absolute assessment criteria.


(1) Textbooks

(a) Main texts:

Handout 1 :

Yasuhiro Monden. (2006). Valuation of businesses and evaluation of managers: The global

standard and Japanese models. Monden, Y., Miyamoto, K., Hamada, K., Lee, G., and Asada,

T. (2006). Value-based management of the rising sun. Singapore: World scientific

publishing, 61-74.

Handout 2 :

Masanobu Kosuga. (2008). International management accounting in multinational

enterprises: State-of-the-art of research and practice in Japan. Miyamoto, K. (2008).

International management accounting in Japan: Current status of electronics companies.

Singapore: World Scientific Publishing, 135-158.

Handout 3 :

Kazuki Hamada. (2014). Activities of cross-functional teams (CFTs) in Nissan: Considering

from revitalization activities and their results. Monden, Y. (2014). Management of

enterprise crises in Japan. Singapore: World Scientific Publishing, 65-82.

Handout 4 :

Shufuku Hiraoka. (2014). Overcoming the business crisis by applying capital cost

management: Case study of the Panasonic Group. Monden, Y. (2014). Management of

enterprise crises in Japan. Singapore: World Scientific Publishing, 83-94.

Handout 5 :

Katsuhiro Ito. (2007). An example of Japanese “Beyond budgeting” philosophy. Monden, Y.,

Kosuga, M., Nagasaka, Y., Hiraka, S., and Hoshi, N. (2007). Japanese management

accounting today. Singapore: World scientific publishing, 75-88.

Handout 6 :

Hiroshi Miya. (2006). Japanese micro-profit center: A case study of the Amoeba System at

the Kyocera corporation. Monden, Y., Miyamoto, K., Hamada, K., Lee, G., and Asada, T.

(2006). Value-based management of the rising sun. Singapore: World scientific publishing,

235-246.

Handout 7 :

Shufuku Hiraoka. (2006). Valuation of business based on EVA-type metrics in Japanese

companies. Monden, Y., Miyamoto, K., Hamada, K., Lee, G., and Asada, T. (2006).

Value-based management of the rising sun. Singapore: World scientific publishing, 75-87.

Handout 8 :

Kazuki Hamada. (2012). The importance of inter-company SCM in consolidated group

companies and management accounting. Monden, Y. (2012). Management of an inter-firm

network. Singapore: World Scientific Publishing, 45-59.

Handout 9 :

Kotaro Inoue. (2010). Do M&As in Japan increase shareholder value? Kurokawa, Y. (2010).

M & A for value creation in Japan. Singapore: World Scientific Publishing, 117-132.

(Note: Copies will be provided by the instructor via IGSAP Office.)

(b) Case readings:

Case*1:

Susumu Tokusaki, Toyoya vs. Nissan (Note: To be provided by the instructor)

Case*2:

Desai,Mihir A., Masako Egawa, and Yanjun Wang, The Continuing Transformation of

Asahi Glass: Implementing EVA, Harvard Business School Publishing, Boston, 2004. (Note:

Students should purchase via Bookpark.）

(2) Suggested reference books

(i) Atkinson, Anthony A., Robert S. Kaplan, Ella Mae Matsumura, and S. Mark Young,

MANAGEMENT ACCOUNTING; IFORMATION FOR DECISION-MAKING AND

STRATEGY FORMULATION, Prentice-Hall, Upper Saddle River, 2011, 6th edition.

(ii) Horngren, Charles T., Srikant M. Datar, and Madhav V. Rajan, COST ACCOUNTING,

Prentice Hall, Upper Saddle River, 2014, 15th edition.


Preparation and/or review may take an average student approximately 10 hours per week.


(1) Requirements

Students should be familiar with introductory finance. Please bring a calculator. (PCs and

smartphones are not allowed.)

(2) E-mail

[email protected]

(3) Office Hour

By appointment

Class Title ： History of Finance for SMEs 2 Instructor ： Hiromitsu Takemi

Semester：Spring




While learning organizational aspects of SMEs and noticing that mere definition can hardly

depict SMEs, also you learnt two policy aspects for SMEs such as economic and social view points

from tracing the path of Japanese financial system after 2nd WW in History of Finance for SMEs

1.

You will reconfirm your basic understanding in Finance and apply those knowledges to notice

the different characteristic between large companies and SMEs. You will also learn the basics

for social finance and its tool, crowd funding. You will notice the expecting impact not only

on SMEs finance but on the large ones.

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. Orientation and the review of History of Finance for SMEs 1.

2. Finance theory and SMEs finance.

Distinguish between PV analysis and cash flow management.

3. Finance theory and SMEs finance.

Review of option valuation and the nature of information symmetricity.

4. Public/Personal guarantee

Is personal guarantee inferior to public guarantee?

5. Collateral/ABL

Effective use of credit supplements.

6. Case discussion

7. Basic understanding of social finance

What is social finance?

8. Basic understanding of social finance

No typical social finance exists.

9. Basic understanding of crowd funding

What is crowd funding?

10. Basic understanding of crowd funding.

Some notes.

11. Case discussion

12. Past and future of finance for SMEs

Discussion

13. Past and future of finance for SMEs

Discussion

14. Case presentation on your own interests

Based on the previous 2 classes, find out an appropriate case and show how to cope with it.

15. Summary and examination


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

20%. Examination 10%.


Readings to be provided a week prior to the class.


Preparation is indispensable for having good score in class participation. Adding something

helpful to deeply understand each class objective is welcome.


[email protected] Office hour: 12:00-13:00 Thursdays. Preferable for prior notice by a

student.


Class Title：Practice of SME Banking Instructor：Ryuichiro Funaki Semester：Spring




SME Bank is the main source of financial lending for the small and medium-sized enterprises

(SMEs). This class introduced the principles and evaluation process, through the use of various

cases discussion, on how the SME Banking evaluate the business plan and make the final decision

on loan lending. The themes covered in this class are, (1) Analysis of financial and business

plan, (2) Identification of corporate structure (strengths and weaknesses), (3) Evaluation

of quality management, (4) Credit rating and corporate review, (5) Loan projection and, (6)

other financing schemes.

2. Learning Goal

In the lecture course, the students expected to understand the process of evaluating business

plan of SMEs and the background of Japanese Banks.


Timetable of Classes

# Contents

1 Introduction to the lecture course

2 Financial supervision and regulation in Japan

(Credit rating and Asset Assessment)

3 Financial supervision and regulation in Japan

(Business assessment)

4 Analysis of financial and business plan

5

6 Financing schemes for SMEs in Japan

7 Practice of SMEs revitalization

8

9 Case study 1 (New money loan)

Group discussion, presentation and lecture 10

11 Case study 2 (Reschedule)


13 Case study 3 (Hair cut)


15 Summary


Attendance 20%

Frequency and quality of remarks in class 20%

Group discussion and presentation 30%

Short essays 30%


None

From 1st to 8th lecture, summary paper will be distributed. After 9th lecture, the cases

will be distributed until 1st lecture.


The students are expected to read the cases previously and summarize their idea as

preparation for case study.


Requirements : Knowledge of financial statements and account title

E-mail : [email protected]

Phone : 080-6718-6725

Office Hour : Not yet fixed


Class Title：Corporate Finance and Cash flow management 2 Instructor：Noboru Nishiyama

Semester：Spring




In this class, mid and long term business plan and cash flow management would be focused

entirely on working with the students who have been on Corporate Finance and Cash flow

management I. Mid and long term business plan is composed of business investment, penetration

into new business areas and M&A(merger and Acquisition). In these cases, the way of funding

should be enlarged in terms of schemes not only with borrowing money from financial institutions

but also with equity finance, issuance of corporate bond, sale of unnecessary business or

assets. Students would also understand way to construct cash portfolio and to set up repayment

plan.

2. Learning Goal

The aim of this class is to expect students to learn the practical aspects of Finance Theory

especially for SME through discussing long term business plan and financial strategy with

financial risk management.


The class will be given in Hirai #2 classroom at 16:20-17:50 on Wednesday from the beginning

of April to the end of July in 2016. ; 15 classes will be held in total.


1 2016.4.6 Orientation &

Introduction

Objective, Outline of

the classes, Methods,

Evaluation

PPT

2 4.13 Business Formation,

Growth, and

Valuation for SME(1)

The key components of a

business plan and what a

business plan is used

for.

PPT

Reference *1

Based on former

part of chapter

18


Growth, and


Valuing Business and

Major business

Valuation Approaches.

PPT

Reference *1

Based on latter

part of chapter

18


Growth, and


How Firms Raise Capital

for business.

PPT

Reference *1

Based on

chapter 15


Growth, and

Valuation for

SME(final)

Presentation and

submit the summary

report for from 2-4

6 5.18 Financial Planning

and Forecasting

methods(1)

How management uses

financial planning

models in the planning

process

PPT

Reference *1

Based on the

former part of

chapter 19


and Forecasting

methods(2)

What factors determine

a firm’s sustainable

growth rate

PPT

Reference *1

Based on the

latter part of

chapter 19


and Forecasting

methods(final)

Presentation and submit

the summary report for

from 6-7

9 6.8 Corporate Risk

Management(1)

Theoretical back ground

for risk management-

Option in derivatives

PPT

Reference *1

Based on

chapter 20 and

more


Management(2)


for risk

management-portfolio

theory

PPT

Reference *1

Based on

chapter 20 and

more


Management(3)


for risk

management-statistical

analysis

PPT

Reference *1

Based on

chapter 20 and

more

12 6.29

Corporate Risk

Management(Final)

Presentation and submit

the summary report for

from 9-11

PPT

7.6 Be Cancelled and

rescheduled to 7.13

and extend final date

of the class is 7.27

13 7.13

Summary of whole

classes

Summarize and explain

the discussion and

PPT

presentation going

forward

14 7.20 Group discussion and

presentation(1)

Discussion and final

presentation from

students

PPT

15 7.27

Group discussion and

presentation(2)

Discussion and final

presentation from

students

PPT


(1) 30%: Class participation and contribution to the discussion

(2) 30%: 3 times of presentation and summary reports

(3) 40%: Final presentation and quality of discussion

Note: The allocation 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

classroom of Hirai.)


Pre-reading and review of the class materials is required. The class materials would be

distributed as earlier as possible before each classes. You may also need to challenge the

each summary reports to reflect your original ideas in line with the theme given in the classes.



It is advisable for students intended to enroll in Corporate Finance and Cash flow management

2

1 Students have already enrolled in Corporate Finance and Cash flow management 1 or equally

have specialized knowledge level.

2 Enrollment in RST on Finance (Class is to be held on every Wednesday, 18:00 – 19:30) would

be recommendable if you are going to write the research paper relevant to finance area with

data analysis.

Class Title：Scoring Model 2 Instructor Masumi Nakashima,Ph.D. Semester：Spring




The objectives of this course is to provide with students the concepts and tools in order to analyze financial

statement information for economic decisions and firm valuation. Scoring model courses consist of the

followings: strategic analysis, accounting analysis, financial analysis, forecasting financial statements and equity

valuation. Students already learned strategic analysis and financial analysis such as ratio analysis and cash flow

analysis, and forecasting the financial performance of the firm in the future through Scoring Model 1. We focus

on financial reporting quality analysis as accounting analysis and estimating the value of the firm in Scoring

Model 2.

2. Learning Goal

After the completion of this course, students are expected to understand the fundamental concepts and

knowledge related to financial reporting quality analysis and the capital markets and valuation. Learning goals

are the following:

1. to develop students' ability to assess the "quality" of financial statement data for individual firms, and to adjust

that data as required by the decision context.

2. to understand the dividend discount model, the residual income model, and the present value of free cash

flows as alternative valuation models.


Classes are to be held on Wednesdays, 18:00-19:30 from April through July, 2016. This course has 15 classes in

total. We have an international conference at CUC on June 8, 2016.

The following is the tentative schedule of this course.


(1) Contribution to class 10%,

(2) Assignments 20%

(3) Analysis Paper 50%, and

(4) Presentation 20%.


#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.

http://www.hakutou.co.jp/book/b194409.html

Supplemental materials


You should read the chapter before class and work on assignment after class in order to enhance your

understanding the class content.


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

Adjunct Instructor at Tohoku University IGSAP

Chair and Professor of Accountancy at Chiba University of Commerce

Email: [email protected]

[email protected]

Office hours: By appointment


Class Topic Contents Readings

4月6日

Guidance and Prospective

analysis for valuation theory

and concepts

Valuation based on price multiples and discounted

dividendsCh. 7

4月13日

Prospective analysis for

valuation theory and

concepts

Valuation based on discounted abnormal earnings and

Discounted cash flow (DCF).Ch. 7

4月20日Prospective analysis for

valuation implementation

Detailed forecasts over a finite number of years, and a

forecast of terminal value.Ch. 8

4月27日 Prospective analysis for

valuation implementationCase study of TJX Ch. 8

5月4日 Holiday

5月11日 Equity Security Analysis

Establishing the objective s of the investor, forming

expectations about the future returns and risks of

individual securities and combining individual

securities into portfolios to maximize progress toward

the investment objectives.

Ch. 9

5月18日 Equity Security AnalysisCombining individual securities into portfolios to

maximize progress toward the investment objectives.Ch. 9

5月25日 No Class

6月1日 Financial Reporting QualityFinancial reporting quality: Accruals quality and

smoothness

Earnings

Management

and Earnings

Quality

6月8日

International Conference at

CUC International

Conference Room Fifth floor

Human Resources Management in Malaysia and the

Development of Japanese firms in Malaysia (Tentative)

UTM

representative

6月15日 Financial Reporting QualityFinancial reporting quality: Accuracy for cash flow

prediction

Earnings

Management

and Earnings

Quality

6月22日 Credit Analysis

The credit analyses process in private debt markets,

financial statement analysis and prediction of distress

and turnaround

Ch. 10

6月29日Communication and

Governance

Management communication with investors,

communication through financial reporting,

communication with financial policies, and alternate

forms of investor communication

Ch. 12

7月6日 Class presentation 　　

7月13日 Class presentation

7月20日 Class presentation

7月27日Class presentation and

wrap-up review

Class Title：Operational Management of Information Systems 1 Instructor：Dr. She-I Chang

Semester：Spring

Course Number:

Teaching Language：English


Today, in business, we see the emergence of a new digital firm. Global business opportunities afforded by

electronic business and electronic commerce combined with the exponential change in technology power and

capacity has fueled the creation of this digital firm. Every aspect of the firm is not only touched by the digital

process, but has been transformed by it. Managing information systems has become a task for all levels of

managers and all functional areas of the business. In today’s digital firm there is no escaping the opportunities

(as well as the challenges) that technology brings.

The growths of the Internet, the globalization of trade, and the rise of information economies have recast the role

of information systems (IS) in business and management. Internet technology is supplying the foundation for

new business models, new business processes, and new ways of distributing knowledge. The wave of dot-com

failures has not deterred companies from using Internet technology to drive their businesses. Companies are

relying on Internet and networking technology to conduct more of their work electronically, seamlessly linking

factories, offices, and sales forces around the globe. Leading-edge firms, such as Cisco Systems, Dell Computer,

and Procter & Gamble, are extending these networks to suppliers, customers, and other groups outside the

organization so they can react instantly to customer demands and market shifts. Cisco Systems corporate

managers can use information systems to “virtually close” their books at any time, generating consolidated

financial statements based on up-to-the-minute figures on orders, discounts, revenue, product margins, and

staffing expenses. Executives can constantly analyze performance at all levels of the organization. This digital

integration both within the firm and without, from the warehouse to the executive suite, from suppliers to

customers, is changing how we organize and manage a business firm. Ultimately, these changes are leading to

fully digital firms where all internal business processes and relationships with customers and suppliers are

digitally enabled. In digital firms, information to support business decisions is available any time and anywhere

in the organization.

Management of Information Systems: Managing the Digital Firm is based on the premise that information

systems knowledge is essential for creating competitive firms, managing global corporations adding business

value, and providing useful products and services to customers. This course provides an introduction to

management information systems (MIS) that MBA students will find vital to their professional success.

2. Learning Goal

Unique features for the student

This course more fully explores the digital integration of the firm and the use of Internet technology to digitally

enable business processes for electronic business and electronic commerce. It pays special attention to new

applications and technologies that improve firms’ relationships with customers and create additional value

through closer collaboration with suppliers and other business partners. It also calls attention to the need to

demonstrate the business value of information systems in the organization. The following features and content

reflect this direction.

Expanded coverage of enterprise applications for digital integration

New focus on the business value of information systems

More attention to functional business applications

New leading-edge topics

Increased attention to ethics and privacy

New manager’s toolkit with how-to checklists for managers

More applied chapter objectives

Part One – Organizations, Management, and the Networked Enterprise (Chapter 1 – 4). Part One describes

the organizational and managerial foundations of information systems. This part describes the critical role played

by various types of information systems in organizations, sweeping changes created by the Internet and digital

integration of the enterprise, and the need to demonstrate the business value of information system investments.

Chapters in this part provide an extensive introduction to real-world systems, focusing on their relationships to

organizations, management, business processes, strategy, and important ethical and social issues.

Part Two – Information Technology Infrastructure (Chapter 5 – 8) provides the technical foundation for

understanding information systems by examining technologies and managerial issues in the firm’s information

technology (IT) infrastructure. It describes the contemporary hardware and software platforms along with

technologies for data management and communications, highlighting the Internet, networking technologies, and

the convergence of computing and communications. Part II concludes by describing how all of these information

technology work together with the Internet to create a new infrastructure for the digital integration of the

enterprise.

Part Three – Key System Applications for the Digital Age (Chapter 9 – 12) describes the role of information

systems in enhancing business processes and decision making across the enterprise. It shows how knowledge

management, work group collaboration, and individual and group decision making are supported by knowledge

work, group collaboration, artificial intelligence, decision support, and executive support systems.

Part Four – Building and Managing Systems (Chapter 13 – 15) focuses on the process of building systems in

organizations. It describes how companies can use new information systems to redesign their organizations and

business processes, emphasizing the need to understand and measure a system’s business value and to manage

system-related organizational change. Chapter 15 is devoted to security and control, reflecting new urgency of

this topic for e-business and for meeting higher standards of control and accountability in the firm.

This course has many unique features (e.g. Study Guide, Student Resources, Miscellaneous Resources,

www.prenhall.com/laudon) designed to create an active, dynamic learning environment. An integrated

framework portrays information systems as being composed of management, organization, and

technology elements. This framework is used to through out the course to describe and analyze information

systems and information system problems. The following special diagram accompanying each chapter-opening

vignette graphically illustrates how management, organization, and technology elements work together to create

an information system solution to the business challenges discussed in the vignette.


This course is designed to presents concepts in an easy-to-understand format, and allows students to be active

participants in learning. The dynamic nature of information systems requires all students, more specifically

business students, to be aware of both current and emerging technologies. Students are facing complex subjects

and need a clear, concise explanation to be able to understand and use the concepts throughout their careers. By

engaging students with numerous tutorial, book reading and sharing, real world case studies, and case study

project that enforce concepts, this course creates a unique learning experience for both faculty and students.

Course Schedule


GRADING

Your grade will be determined as follows:

Item Assessment Weight Due Date

1 Class Participation and Online Discussion 20% Weekly

2 Chapter/Paper Review & Presentation 20% Weekly

3 Final Exam 30% Week 15

4 MIS Literature Review and Report 30% Week 15

Assessment 1: Class Participation and Online Discussion

The Management Division of University requires regular attendance by students in each unit. Class attendance is

useful to the student as a means of acquiring knowledge and clarification, and is a prerequisite for class

participation. Class participation and online discussion are the active engagement in questions and answers,

taking part in analyses of business situations, and contributing comments in class and online sessions. The

participation/discussion grade will be based on the quality of comments made during the class discussions, but

not the quantity of comments. This assessment will be completely conducted at the University’s e-course system

during the semester. This will provide you with a detailed understanding of the nature of the Essentials of

Management Information Systems related issues and continuous feedback.

(i) The Class Participation/Discussion Report will be required in between 10 – 20 pages in length (including all

appendices and references) and submitted in softcopy by the Week 15 to the lecturer.

(ii) Weighting 20%

(iii) Approximate Date Due: End of Week 15

Assessment 2: Chapter/Paper Review & Presentation

This unit introduces the basic drivers for integrated MIS applications and examines the issues relating to the

difficulties in integrating legacy systems. Also, how MIS is evolving to respond to developments in the

e-Business and e-Commerce. Further, this module briefly examines the issues involved in gaining business

benefit from MIS through a focus on improving business processes and gaining greater effectiveness and

efficiencies in this domain. Discussing common business processes and structures to give a better understanding

of a process view of organization and how it might be modeled and supported in MIS. At postgraduate level you

are not only assessed on your ability to recite facts or reproduce information from sources such as texts, journals

or lectures. What is assessed varies to some extent. It may include your ability to interpret a question

intelligently, to demonstrate your depth of understanding of a topic or to critically analyze and report upon a

situation. In all cases, your ability to organize information from various sources into a clear, concise and logical

form of presentation/document will be central to your success. This module lasts about 6 weeks.

You will be assessed as follows:

(i) A 20 minutes presentation to be presented in elected Week during the semester. The presentations will be

accompanied with a detail of the main points raised in the Chapter to the entire class.

(ii) Submitted in your softcopy of the presentation handout or addition materials to the lecturer weekly.

(i) Weighting 20%

(ii) Approximate Date Due: Weekly

Assignment 3: Final Exam

This Mid-Term examination addresses your general understanding of Management of Information Systems and

its related applications. It will include multiple choices, and essay questions addressed from chapters.

Weighting: 30%

Approximate Date Due: Week 15

Assessment 4: MIS Literature Review and Report

This assignment meets the course aim of development of research skills by extending and refining skills related

to identifying, retrieving, analyzing and reporting on information relevant to your chosen field of specialization.

As stated previously, this assignment provides you with the opportunity to become thoroughly familiar with the

bibliography of specialized literature relevant to MIS related research. This foundational work underpins your

master research as literature review is a key element of the research process.

This is a team assignment where you may work in group of 2 students. All members of the team need to share

the loading of the tasks and will receive the same mark. This piece of assessment utilizes a team size model of

team formation with students forming groups according to major, academic standard, geographic proximity,

and/or cultural background. On forming the group all group members should discuss their expectations in

relation to academic outcomes and time commitments and come to an agreement. A team size 2 has been chosen

to provide teamwork experience without team management issues becoming a major issue.

On completion of the unit you will be able to:

Demonstrate a thorough grasp of the bibliography relating to MIS research area

Locate, collect, organize and critically evaluate specialized contributions in MIS related field of expertise

Present the results of your bibliographical research in a cogent and critically enlightened manner

Study in this unit will enhance generic skills. Especially skills of critical, creative and analytical thinking, and

effective problem-solving. By preparing your literature review you will develop:

the ability to critique current paradigms and contribute to intellectual inquiry

the capacity to exhibit creative as well as analytical ways of thinking about questions in MIS related field of

expertise

the ability to identify and define problems in this area.

You will follow a course of readings in consultation with your lecture. You will also be instructed in the

techniques of information retrieval, data collection, and bibliographies relevant to the research area. Regular

meetings can be scheduled by appointment during which you and your lecturer will discuss your progress. Your

lecturer will provide regular feedback over the semester designed to help you identify knowledge needs and

continually improve the quality of your work (formative assessment).

Summative assessment will be in the form of a 20 - 30 page report on the literature relating to MIS related field

of research. It is expected that this literature review would constitute of the necessary section of your research.

Detailed format of Literature Review is to be further advised. During the Week 6, each student will submit

written report and presentation of their selected Literature Review. The presentation will be limited to 20 - 30

minutes.

Assessment Criteria:

Breadth, depth and currency of reading in the topic area

Evidence of critical discernment in evaluating existing literature

Adherence to professionally acceptable standards of presentation

Relevance of the review to the definition of the nominated field of research topic

To be advised for the format and further details.

(i) Approximately 20 minutes presentation to be presented in Week 15 during the semester. The presentations

will be accompanied with a detail of the main points raised in the Literature to the entire class.

(ii) The Literature will be required 20 - 30 pages in length (including all tables, figures, appendices and

references) and submitted in softcopy by the Week 15 to the Teaching Assistant.

(iii) Weighting: 30 % (Presentation 5% + Literature Review Report 15%)

(iv) Approximate Date Due: Week 15


Required textbook and materials

Laudon, K. C. and J. P. Laudon. MANAGEMENT INFORMATION SYSTEMS: MANAGING THE

DIGITAL FIRM, 13th Edition, Pearson Prentice Hall, 2014, ISBN: 10-13 978-0-273- 78997-0.

Packet of Chapter Objectives, Multiple Choice, True or False, Essay Questions, Running Case, Application

Software Exercises, Management Decision Problems, Electronic Commerce Projects, Internet Connections,

Additional Case Studies, International Resources, Glossary, and Powerpoint Presentations, are available on the

Pearson Prentice Hall Online Learning Center www.prenhall.com/myhplip. (Please refer to MyPHLIP Student

Registration Guide, Password to be advised on the first lecture).

Useful references:

Barzun, J. & Graff, H.F. (1992). The Modern Researcher (5th ed.). Boston: Houghton Mifflin Co.

Hart, C. (1998). Doing a literature review: releasing the social science research imagination. London: Sage.

Powell, S. (1999). Returning to study: guide for professionals. Buckingham: Open University Press.

Slade, C. (2000). Form and style: research papers, reports, theses (11th ed.). Boston: Houghton Mifflin Co.

Strunk, W. & White, E.B. (1999). The elements of style (4th ed.). Boston: Allyn and Bacon

Swetnam, D. (1997). Writing Your Dissertation: How to Plan, Prepare and Present Your Work (2nd ed.).

Oxford: How to Books


There is included in No 4 above.


ACADEMIC INTEGRITY

Academic integrity is the pursuit of scholarly activity free from fraud and deception and is an educational

objective of this institution. Academic dishonesty includes, but is not limited to: cheating, plagiarizing,

fabricating of information or citations, facilitating acts of academic dishonesty by others, having unauthorized

possession of examinations, submitting work of another person or work previously used without informing the

instructor, or tampering with the academic work of other students. At the beginning of each course it is the

responsibility of the instructor to provide a statement clarifying the application of the academic integrity to that

course. (Policies and Rules: A Handbook for Students)

OUTSIDE CLASS COMMUNICATION

You are encouraged to exercise your right to own a College user ID and use it for electronic mail. (Note that

students are also entitled to maintain their own Web site, up to 50MB in size.) Please feel free to communicate

with me by phone, e-mail, fax, and my mailbox on campus. Use my office hours whenever you feel you need to.

If you wish to meet with me outside my office hours, contact me and I will make every effort to work out a time

to fit your schedule.

PROHIBITION ON SOFTWARE COPYING

Students in this course will use the College’s Microcomputer Laboratory and software designed to run on

personal computers. Much of this software is of a proprietary nature, and its duplication is strictly prohibited.

Unauthorized copying is prohibited by the University, and may violate the University’s software licensing

agreements and various government laws. Any student who engages in unauthorized software copying will be

subject to harsh penalties.


Phone: +886 5 2720411 ext. 34510

Class Title： Organization and Human Resource Management of SMEs 2 Instructor：

Assistant Professor Dr Kevalin Puangyoykeaw Semester：Spring

Course Number:EAC-MAN671



The class introduces various human resource management and organization behavior

situations through case studies. Various real life business cases related to human resource

management varying from recruitment and selection to employee retention will be discussed.

This is to facilitate students’ ability to understand a complex context of how business is

operated especially in issues related to human resource management. Students are expected to

contribute to class discussion, sharing their opinions and ideas on solving assigned case

questions. In addition to case analysis, students will join a team-based simulation

game‘Everest V.2’.

2. Learning Goal

The aims of this class are for students to learn about the practical aspects of human

resources management and be able to apply their knowledge and ideas to solve real-life human

resource-related situations. Students are to learn and understand the complexity of human

issues and the dilemma faced with many parties in the firm. Through class homework and

discussion, students are expected to obtain critical thinking skill, conceptual thinking skill,

presentation skill, leadership skill, and team working skill.



1 4.05 Class

Introduction

Class Objectives, Outline, Class Expectation

& Evaluation Method. Introduction to ‘How to

do case analysis’

PPT, Case

analysis

worksheet

2 4.12 Strategic HR

Management

Case “Cirque du Soleil” Video

3 4.19 Strategic HR

Management

Case “Managing Up (A) & (B)” PPT

4 4.26 Recruitment &

Selection

Case “Recruitment of a Star” PPT

5 5.03 Recruitment &

Selection

Case “Talent Acquisition Group at HCL

Technologies: Improving the Quality of Hire

through Focused Metrics”

PPT

6 TBD Special Guest

Lectures

Real-life experience sharing: How to find a

job in Japan using a Japanese and/or home

country’s recruitment agencies

7 5.10 Reward &

Recognition

Case “Juhudi Kilimo: Designing Microfinance

Staff Incentive Plans (A) & (B)”

PPT, Video

8 5.17 Performance

Management

Case “Performance Management at Vitality

Health Enterprises, Inc.”

PPT

9 5.24 Talent Management Case “The Promotion Process at Chung and

Dasgupta, LLP”

#Student

Role Play

10 5.31 Leadership & Team

Simulation

Everest V.2 Simulation. Explanation of ‘How

to Play’

PPT

#Group

allocation


Simulation

Simulation Game Day


Simulation

Group Presentation: Feedback and Thoughts on

Simulation Playing

PTT

13 6.21 Succession &

Career Planning

Case “The Indonesia Strategy Case” PTT

14 6.28 Law & Employee

Relation

Case “Facebook Folly at Northeast BMW” PPT, Video

15 7.05 Class Discussion Class reflection: What I have learned this

semester?


40%: Class Participation

30%: Homework

10%: Simulation and Group Presentation

20%: Final Exam – Case Analysis

Final Exam: Student chooses one of the following cases and answer the given questions on

exam day

“Riot Game: Can Culture Survive Growth?”

“SG Cowen: New Recruits”

“Fei Ni Mo Shu (You are the One) and the Chinese Employment Market

“Tata Motor’s Talent Management Fast Track Selection Scheme (A), (B), & (C)

“Suicides at France Telecom”


*** All listed textbooks are available for rental at Hirai library ***

1: The Case Study Handbook: How to Read, Discuss, and Write Persuasively About Cases,

William Ellet, 2007

2: The Case Method: Road map for how best to study, analyze and present cases, Nils Randrup,

2007

3: Organization Behavior, Robbins, 2014

4. Strategy and Human Resource Management (Management, Work and Organisations, Peter

Boxall & John Purcell, 2015)


Students are expected to prior read assigned case before joining each class. Additional

materials to support student’s idea during discussion are highly encouraged.


Office Hour: Every Monday and Tuesday, 9:00 – 17:30


Following are minimum requirements for students intended to enroll in Organization and

Human Resource Management of SMEs 2:

1. Organization and human resource management of SMEs 1 OR

2. Other human resource management related subjects (please consult with instructors on

your level of human resource management understanding)

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

Semester：Spring

Course Number: EAC-ECM670



The aim of this advanced lecture course is to study the main issues in contemporary world

politics. More concretely, in the course the students are requested to consider how and why the

issues have emerged and developed and look for feasible solutions to them in order to build a

future desirable global society.

2. Learning Goal

In the lecture course the students are expected to develop their capabilities to analyze the

global issues and present their own original ideas on solutions to them.


The lectures will be given in Kasumigaseki Classroom at 1:00-2:30 p.m. on Saturday from the

beginning of April to the end of July in 2016.


1 Introduction to the lecture course

2

Nuclear weapons 3

4

5 Causes of war and designs for peace

6

7 Massive hunger and poverty

8

9 Environmental problems and sustainable development

10

11 Non-violence and alternative security

12

13 Living in the globalizing age

14 Oral presentations made by students

15

※A more detailed timetable will be announced in the first class on 2 April.


Attendance 20%


Short essays 30%

Term paper and oral presentation 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

6. Reading assignments

The students who enroll 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 will be available in the student

common room in Hirai during the term.

Further readings and other kinds of material will be distributed, shown or advised in class

as well.


Papers

Each student is requested to submit several short essays on the topics in the lecture and a

term paper in the final stage of the lecture course. The student is usually expected to make

the term paper by improving one of the short essays he/she has already submitted. Each

student is requested to make a brief presentation on her /his term paper in either of the final

two classes as well.

Debates, questions and comments

Debates over the topics in the lecture 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.

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




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.


The lectures will be given in Kasumigaseki Classroom at 14:40-16:10 and 16:20-17:50 on every other

Saturday from the beginning of April to the end of July in 2016.


1 Introduction

2 The Principles and Goals of Global Health

3 Health Determinants, Measurements, and Trends

4 Health, Education, Poverty, and the Economy

5 An Introduction to Health Systems

6 The Environment and Health

7 Communicable Diseases

8 Noncommunicable Diseases

Class contents are subject to modification according to the students’ backgrounds and interests. This will be

discussed in the first class on 9 April.


(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


Skolink R. Global health 101. 3rd ed. Jones & Bartlett Learning, 2015.

Marmot M. The Health Gap: The Challenge of an Unequal World. Bloomsbury, 2015.

Other reading materials will be distributed during the classes.


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: Scientific Technology and Human Being 2: Critical studies of science & technology policy

Instructor：Masako Ikegami Semester：Spring




This course is designed to introduce the 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, i.e. society, peace, security,

environmental sustainability, and human values, with focus on the research and development (R&D)

decision-making process and its consequence. Main topics include: Nuclear technology and materials (both

civilian nuclear energy and nuclear weapon), weapons of mass destruction (WMD), advanced dual-use

technology and its transfer, information technology and revolution in military affairs (RMA), and energy

security. Some R&D policy issues, such as critical evaluation of defence technology, energy security,

agricultural-, environmental- and biosciences, information technology, and risk management are also

included.

2. Learning Goal

Upon completion of the course, students are expected to be able to:

acquire the basic concepts and understanding of the topics covered in this course thorough

literature reading;

develop capabilities of analyzing the historical and current cases of critical decision-making over

the development and use of nuclear technology;

demonstrate capabilities of discussing the complexity of specific nuclear policy issues through

critical thinking and essay work.


1. Introduction

2. STS Theories: Classic approaches

3. STS Theories: Social construction of scientific facts

4. Agency/Organization-based approach

5. Technological determinism

6. Technology evaluation

7. Nuclear energy and technology

8. Continued

9. Defence technology R&D

10. Continued

11. Information technology

12. Internet of things and cyber security

13. Continued

14. Advanced technology and risk society

15. Continued

16. Conclusion


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 (30%), oral presentation (30%) and

essay work (40%) are required to pass the course.


A compendium of articles and book chapters will be handed out in pdf files or hard copies via the

course administrator.


Basic knowledge of international politics is preferable (not compulsory) for effective participation.


By appointment via e-mail: [email protected]

Class Title：Public Policy Formation in Practice 2

Instructor: Ra MASON Semester：Spring




Building on Public Policy Formation in Practice 1, this course will focus upon public policy

formation across the Asia-Pacific region in the context of globalization. It begins out by reviewing

the key theories, presiding actors, socio-economic and political forces, and processes of policy

formation from an institutional perspective. It then moves onto to a series of critical case study

analyses of the role public policy now plays in shaping state, market and societal spheres in

specific locations. This is achieved by examining a number of key regional states and

transnational phenomena. The objective is for students to gain a sound knowledge of macro-level

public policy formation in different contexts, as well as furthering their specialist knowledge of

individual states within the Asia-Pacific.

2. Learning Goal

By the end of the course, students are expected to able to apply their general knowledge and

theoretical understandings to specific case studies. They will be able to express their specialized

knowledge of a particular policy making model in a given state, as well as being able to articulate

and critique this, and respond competently to comparative examples and questioning through

focused presentations.


Class is to be held every Wednesday, 10:30 – 12:00 from April 6, 2016

to July 13, 2016; 15 classes in total.

Table: Public Policy Formation in Practice 2 Schedule


1 4.6 Orientation Objective, Outline,

Method, Evaluation,

Presentation schedule,

Introduction to PPFP

PPT

Syllabus

2 4.13 Theoretical frameworks

and empirical examples

in policy formation

Review of theoretical

approaches and case

studies (covered in

PPFP 1)

PPT

Summary

(handout)

3 4.20 Comparative analysis in

policy formation: Mexico

and China

Analysis of

transnational

influences in public

policy formation

PPT

4 4.27 Regional case study 1:

China

Examining regional

public policy formation

in the context of China’s

economic power

PPT


Japan

Examining the role of

wartime memory in

Japan’s public policy

formation

PPT


South Korea

Examining perceptions

of democracy and public

policy formation

PPT


North Korea

Examining North

Korean public policy

formation in the context

of reliance upon China

PPT


Asian Tigers

Analysis of government

policy intervention in

economic markets

PPT

9 6.1 Institutions in regional

policy formation

Critique of

non-country-specific

IMF policy formation

PPT

Essay

DEADLINE

10 6.8 Trade policy formation Analysis of trade

policy formation in

response to trade deals

PPT

11 6.15 NGO policy formation Case study of

environmental and

social policy formation

PPT

12 6.22

Migration policy

formation

Examining the

influence of migration

categorization on PPF

PPT

Guest speaker

(tbc)

13 6.29

Regional relations Exploring new models

of (trans)national policy

formation and identity

PPT

14 7.6 Class debate Topic to be chosen in

the previous week’s

class

PPT

15 7.13

Class quiz In-class quiz: course

roundup and review

PPT


(1) 25%: In-class, active, participation (contributions through in-class discussions)

(2) 50%: Essay (DEADLINE = 1 June 2016, LATE SUBMISSIONS WILL SCORE ZERO (0))

(3) 25%: In-class presentation (Schedule to be decided in the first two weeks).


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

available on-line or distributed as copies. Students may also be required to make their

own copies from the small collection of books relating to public policy in the Hirai Office

or elsewhere. Instructions will be given in such cases.


Students are expected to complete the readings and be able to refer to them when discussing

topics in the following week’s class. Students who demonstrate an understanding of the

readings during class discussion will be evaluated more highly for their in-class, active,

participation (25% of final grade).


Students are normally expected to have completed Public Policy Formation in Practice 1

before taking this course.

Office hours can be booked via email: [email protected]

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


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


As part of effort toward globalization, active measures by Japanese companies that

employ foreigners is required. With global trends, after finishing the graduate study, more or

less of students will be employed by Japanese companies, and will have chance to

communicate with Japanese colleagues, customers and so on. The abilities to express

greetings, to introduce themselves, to explain their countries in the companies or

organizations are expected. In addition, the course of IGSAP is to aim to cultivate

world-class international specialists, so in some cases, exhibiting leadership in specialized

fields, and making use Japanese language as leaders are expected. Besides, it is necessary to

survive in Japanese society at least about 1 year during being IGSAP students. So essential

Japanese literacy, ability to adapt to Japanese society and higher level communication skills

with basic etiquettes and manners are indispensable. Basically, this class 1, 2 are prepared

for students who have already learned in the class 1, 2 of the former Autumn Semester.

These classes are continuation from the former term. Students will continue to study

Japanese with the same textbooks and grammar books and act up the above mentioned

skills. Other than language, students will get acquire knowledge of Japanese manners and

customs.

And besides class 1, 2, Japanese class S is held for higher level group of students who have

already studied Japanese before the entrance into IGSAP for years and native speakers. In

this class S, the various topics about language or culture and so on concerned with Japan are

discussed in Japanese.

2. Learning Goal

The learning goal is enable students to obtain basic communication skills in Japanese and

the 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.


Students have already divided into 2 groups in former Autumn Semester. Group 1 shall

attend Class 1 and Group 2 shall attend Class 2 in this spring Semester.

The contents of 2 courses are similar, but not same. Class 1 students learn Japanese

language without Roman Alphabet and a little bit more difficult contents compare with

Class2. Class 2 Students learn Japanese with Roman Alphabet in response to their needs.

But students are expected to use textbooks without Roman Alphabet in this spring

Semester.

Autumn Semester 2015 Spring Semester 2016

Class 1 Students Class 1 Students


Schedule

# Topic Contents Reference

1 Introduction

L 7

Review L1~L6 and the first half of L7

Can do:

1) Make a hazy memory what learners have studied

in Autumn Semester clear by review

2) Ask something how to say in Japanese

3) Expression for the exchange of goods

Reference

PPT

2 L7, L8

Review #1

Express how the impressions of things or the state of

affairs around learners.

Can do:

1) Expression for the action has been completed

2) Omission of particles in informal speech

3) Expression with na-adjective and i-adjective

Reference

PPT

3 L8

Review #1, 2



Can do:

1) Expression for Colours and Tastes

2) Connect Ga two states in antithetical relationship

3) Inquire about listener’s impression using with N wa

Do-desuka

4) Use So-desune as “Well…”

Reference

PPT

4 L9

Review #1, 2, 3

Talk about one’s special ability.

Can do:

1) Expression for the place where one is

2) Expression for tastes (Music, sports, films)

3) Expression for the adverbs degree or quantity

Reference

PPT

5 L9

Review #1, 2, 3, 4

Can do:

1) Expression the reason with “kara”

2) Ask the reason for something with “Do-shite”

Reference

PPT

6 L10

Review #1, 2, 3, 4, 5

Talk about one’s country, city, and the place where

learners are living. Talk about whereabouts of someone,

animals, something.

Reference

PPT

Can do:

1) Indicate the existence of a thing, person, etc.

2) Expression for a positional relation ship

3) Expression for inside the house

7 L10

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

Can do:

1) Expression with N and “ya” in case speaker has not

mentioned all the noun that could be on the list

2) Confirm the main point of the question

3) Use a Japanese Bath with good manners

Reference

PPT

8 L11

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

Counter suffixes

Can do:

1) Use quantifiers

2) Indicate frequency

3) Order in the restaurant

4) Talk about a family or a learner’s department or

University structure

Reference

PPT

9 L12

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

Talk the situation and impression about past events.

Compare something around learner or compare

something of learner’s country with that of Japan.

Can do:

1) Use tense and affirmative/negative forms of noun

sentences i-, na-adjecteves sentences.

2) Describe the quality or state of N1 in comparison

with N2

3) Compare any two items

Reference

PPT

10 L12

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

Can do:

1) Ask the listener to choose, from a group or category

2) use “no” substituting for a noun

Reference

PPT

11 L13

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

Talk about what learner want and want to do.

Talk the purpose to move.

Can do:

1) Use i-adjective “Hoshi”

2) Expression for the speaker’s desire

3) Expression for moving

(ikimasu, kimasu, kaerimasu)＋the purpose

Reference

PPT

12 L13 Review #1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11 Reference

Can do:

1) Expression for anywhere, somewhere

2) Explanation for Go- which shows respect

PPT

13 L14

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

Request, indicate, propose, and respond those.

Talk about doing in present.

Can do:

1) Proper use of verb Group1~3

2) Use V-te form

3) Tell, request, invite the listener to do something

Reference

PPT

14 L14

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

Can do:

1) Indicate that a certain action or motion in progress

2) Use “ga” when describing a phenomena by saying

what was felt about it through one or more of the five

senses or when telling someone objectively about an

event.

3) Use “ga” in case of being in an antithetical sense but

as a casual preamble to a remark.

Reference

PPT

15 L14

Review all

Activity

Reference

PPT


Attendance, and learning, pair or group work’s attitude actively in the class =35%

Homework, and individual tests (except for class hours) =35%

Examination =30%


It's the same textbook and references as the former Autumn semester.

All materials will be given by the instructor.


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

Please memorize new words and phrases for review.


The number of lessons in one semester is very limited, only 90minutes×15times. So it's

important to continue practicing and learning words and phrase by heart not only in

classes but out of school. Once one student skips the lesson, it's very hard to catch up with

other classmates. Therefore, regular attendance is also required.

There is no royal road to learning language, especially for Japanese language that has 3 type

of syllabaries, honorifics, ambiguous expression and gender differences…Learners will learn

step by step, review repeatedly and according to understanding. 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 understand instantly, but will be

expected to come to think more and understand deeply what they are studying steady.

~Rules in Class for keeping our positive and effective learning environment which promotes

cooperation, creativity, and success.

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: Thursday:13:00~14:30

But I almost stay at the office or nearby the office.


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


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


As part of effort toward globalization, active measures by Japanese companies that

employ foreigners is required. With global trends, after finishing the graduate study, more or

less of students will be employed by Japanese companies, and will have chance to

communicate with Japanese colleagues, customers and so on. The abilities to express

greetings, to introduce themselves, to explain their countries in the companies or

organizations are expected. In addition, the course of IGSAP is to aim to cultivate

world-class international specialists, so in some cases, exhibiting leadership in specialized

fields, and making use Japanese language as leaders are expected. Besides, it is necessary to

survive in Japanese society at least about 1 year during being IGSAP students. So essential

Japanese literacy, ability to adapt to Japanese society and higher level communication skills

with basic etiquettes and manners are indispensable. Basically, this class 1, 2 are prepared

for students who have already learned in the class 1, 2 of the former Autumn Semester.

These classes are continuation from the former term. Students will continue to study

Japanese with the same textbooks and grammar books and act up the above mentioned

skills. Other than language, students will get acquire knowledge of Japanese manners and

customs.

And besides class 1, 2, Japanese class S is held for higher level group of students who have

already studied Japanese before the entrance into IGSAP for years and native speakers. In

this class S, the various topics about language or culture and so on concerned with Japan are

discussed in Japanese.

2. Learning Goal

The learning goal is enable students to obtain basic communication skills in Japanese and

the 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.


Students have already divided into 2 groups in former Autumn Semester. Group 1 shall

attend Class 1 and Group 2 shall attend Class 2 in this spring Semester.

The contents of 2 courses are similar, but not same. Class 1’s students learn Japanese

language without Roman Alphabet and a little bit more difficult contents compare with

Class2. Class 2’s Students learn Japanese with Roman Alphabet in response to their needs.

Autumu Semester 2015 Spring Semester 2016



Schedule

# Topic Contents Reference

1 Introduction

L 7

4/4

Review L1~L6 and the first half of L7

Can do:

1) Make a hazy memory what learners have studied

in Autumn Semester clear by review

2) Ask something how to say in Japanese

3) Expression for the exchange of goods

Reference

PPT

2 L7, L8

4/11

Review #1



Can do:

4) Expression for the action has been completed

5) Omission of particles in informal speech

6) Expression with na-adjective and i-adjective

Reference

PPT

3 L8

4/18

Review #1, 2



Can do:

2) Expression for Colours and Tastes

2) Connect Ga two states in antithetical relationship

3) Inquire about listener’s impression using with N wa

Do-desuka

4) Use So-desune as “Well…”

Reference

PPT

4 L9

4/25

Review #1, 2, 3

Talk about one’s special ability.

Can do:

4) Expression for the place where one is

5) Expression for tastes (Music, sports, films)

6) Expression for the adverbs degree or quantity

Reference

PPT

5 L9

5/9

Review #1, 2, 3, 4

Can do:

3) Expression the reason with “kara”

4) Ask the reason for something with “Do-shite”

Reference

PPT

6 L10

5/16

Review #1, 2, 3, 4, 5

Talk about one’s country, city, and the place where

learners are living. Talk about whereabouts of someone,

animals, something.

Can do:

4) Indicate the existence of a thing, person, etc.

Reference

PPT

5) Expression for a positional relation ship

6) Expression for inside the house

7 L10

5/23

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

Can do:

4) Expression with N and “ya” in case speaker has not

mentioned all the noun that could be on the list

5) Confirm the main point of the question

6) Use a Japanese Bath with good manners

Reference

PPT

8 L11

5/30

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

Counter suffixes

Can do:

5) Use quantifiers

6) Indicate frequency

7) Order in the restaurant

8) Talk about a family or a learner’s department or

University structure

Reference

PPT

9 L12

6/6

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

Talk the situation and impression about past events.

Compare something around learner or compare

something of learner’s country with that of Japan.

Can do:

1) Use tense and affirmative/negative forms of noun

sentences i-, na-adjecteves sentences.

2) Describe the quality or state of N1 in comparison

with N2

3) Compare any two items

Reference

PPT

10 L12

6/13

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

Can do:

1) Ask the listener to choose, from a group or category

2) use “no” substituting for a noun

Reference

PPT

11 L13

6/20

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

Talk about what learner want and want to do.

Talk the purpose to move.

Can do:

1) Use i-adjective “Hoshi”

2) Expression for the speaker’s desire

3) Expression for moving

(ikimasu, kimasu, kaerimasu)＋the purpose

Reference

PPT

12 L13

6/27

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

Can do:

1) Expression for anywhere, somewhere

Reference

PPT

2) Explanation for Go- which shows respect

13 L14

7/4

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

Request, indicate, propose, and respond those.

Talk about doing in present.

Can do:

1) Proper use of verb Group1~3

2) Use V-te form

3) Tell, request, invite the listener to do something

Reference

PPT

14 L14

7/11

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

Can do:

1) Indicate that a certain action or motion in progress

2) Use “ga” when describing a phenomena by saying

what was felt about it through one or more of the five

senses or when telling someone objectively about an

event.

3) Use “ga” in case of being in an antithetical sense but

as a casual preamble to a remark.

Reference

PPT

15 L14

7/18

Review all

Activity

Reference

PPT


Attendance, and learning, pair or group work’s attitude actively in the class =35%

Homework, and individual tests (except for class hours) =35%

Examination =30%


It's the same textbook and references as the former Autumn semester.

All materials will be given by the instructor.


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

Please memorize new words and phrases for review.


The number of lessons in one semester is very limited, only 90minutes×15times. So it's

important to continue practicing and learning words and phrase by heart not only in

classes but out of school. Once one student skips the lesson, it's very hard to catch up with

other classmates. Therefore, regular attendance is also required.

There is no royal road to learning language, especially for Japanese language that has 3 type

of syllabaries, honorifics, ambiguous expression and gender differences…Learners will learn

step by step, review repeatedly and according to understanding. 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 understand instantly, but will be

expected to come to think more and understand deeply what they are studying steady.

~Rules in Class for keeping our positive and effective learning environment which promotes

cooperation, creativity, and success.

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: Thursday:13:00~14:30

But I almost stay in the office or nearby the office.


Class Title： English Business Communication 1 Instructor： Daniel Dolan Semester： Spring




The focus of this course is on developing practical business communication skills using English. This is

not an English conversation course. We will build communication skills and abilities that will be valuable

to you in your professional career with a focus on discussion, presentation, and negotiation skills.

2. Learning Goals

(1) Learners will be able to demonstrate discussion skills that are strategic, clear, focused, and respectful.

(2) Learners will be able to demonstrate presentation skills that are clear and focused on audience needs.

(3) Learners will be able to demonstrate negotiation skills that are strategic and focused on creating value.


Day 1: Introduction

We will discuss the course schedule, daily activities, evaluation, and how we will learn in the course.

Day 2: Effective Discussion: Who are my discussion partners?

We will explore the importance of understanding who are your discussion partners. Homework 1 is due.

Day 3: Effective Discussion: Agree on key issues and interests.

We will explore how to identify the key discussion issues and key interests of discussion partners.

Homework 2 is due.

Day 4: Effective Discussion: Begin process of identifying pros and cons or options.

We will explore how to identify the pros and cons of various options for managing key issues and

interests. Homework 3 is due.

Day 5: Effective Discussion: Make a final statement or decision if possible.

We will explore how to make a final policy statement or final decision. Homework 4 is due.

Day 6: Effective Presentation: Who is my audience and what do they need or want to know?

We will discuss the importance of effective audience analysis. Homework 5 is due.

Day 7: Effective Presentation: Select story idea, main story points, and story point flow.

We will explore how to create a strategic and interesting story for your audience. Homework 6 is due.

Day 8: Effective Presentation: Create slides or other visual aids if helpful.

We will discuss when and how to create and share visual aids with the audience. Homework 7 is due.

Day 9: Effective Presentation: Practice and make changes.

We will use the entire class time to practice and improve the effectiveness of our presentations.

Homework 8 is due.

Day 10: Do it!

We will share our presentations with our audience. Presentations evaluated by the instructor.

Day 11: Effective Negotiation: Who is my negotiation partner and what are we trying to do?

We will discuss the importance of understanding our negotiation partner (background and interests).

Homework 9 is due.

Day 12: Effective Negotiation: What are your and your partner's key interests and needs?

We will explore the importance of identifying key interests in any negotiation. Homework 10 is due.

Day 13: Effective Negotiation: How can we solve or manage the problems we have identified?

We will discuss how we can deal with problems that become clear in negotiations. Homework 11 is due.

Day 14: Effective Negotiation: How can we create new opportunities and build trust?

We will explore ways to find and create value while building trust in negotiations. Homework 12 is due.

Day 15: Effective Negotiation: How can we make a final agreement that gives both of us more value?

We will discuss how to make a final agreement that gives extra value to both negotiation partners.

We also will discuss the key learning points from the course.


Homework (12) = 60%

Presentation (1) = 40%


All reading materials will be given to learners by the instructor.


Learners will be expected to read an average of five pages of textbook material before each class to

prepare for classes, homework, class discussions, and class exercises.

There will be 12, one-page written homework assignments and class exercises to deepen and apply

learning.


You do not need "beautiful" English ability to succeed in this course. You only need to be able to

make your ideas clear enough in English for your classmates and instructor to understand.

Instructor Email: [email protected]

Office hour: I will individually arrange to assist students who need help outside of class time.

Class Title： English Business Communication 2 Instructor： Daniel Dolan Semester： Spring




The focus of this course is on developing practical business communication skills using English. This is

not an English conversation course. We will build communication skills and abilities that will be valuable

to you in your professional career with a focus on discussion, presentation, and negotiation skills.

2. Learning Goals

(1) Learners will be able to demonstrate discussion skills that are strategic, clear, focused, and respectful.

(2) Learners will be able to demonstrate presentation skills that are clear and focused on audience needs.

(3) Learners will be able to demonstrate negotiation skills that are strategic and focused on creating value.


Day 1: Introduction

We will discuss the course schedule, daily activities, evaluation, and how we will learn in the course.

Day 2: Effective Discussion: Who are my discussion partners?

We will explore the importance of understanding who are your discussion partners. Homework 1 is due.

Day 3: Effective Discussion: Agree on key issues and interests.

We will explore how to identify the key discussion issues and key interests of discussion partners.

Homework 2 is due.

Day 4: Effective Discussion: Begin process of identifying pros and cons or options.

We will explore how to identify the pros and cons of various options for managing key issues and

interests. Homework 3 is due.

Day 5: Effective Discussion: Make a final statement or decision if possible.

We will explore how to make a final policy statement or final decision. Homework 4 is due.

Day 6: Effective Presentation: Who is my audience and what do they need or want to know?

We will discuss the importance of effective audience analysis. Homework 5 is due.

Day 7: Effective Presentation: Select story idea, main story points, and story point flow.

We will explore how to create a strategic and interesting story for your audience. Homework 6 is due.

Day 8: Effective Presentation: Create slides or other visual aids if helpful.

We will discuss when and how to create and share visual aids with the audience. Homework 7 is due.

Day 9: Effective Presentation: Practice and make changes.

We will use the entire class time to practice and improve the effectiveness of our presentations.

Homework 8 is due.

Day 10: Do it!

We will share our presentations with our audience. Presentations evaluated by the instructor.

Day 11: Effective Negotiation: Who is my negotiation partner and what are we trying to do?

We will discuss the importance of understanding our negotiation partner (background and interests).

Homework 9 is due.

Day 12: Effective Negotiation: What are your and your partner's key interests and needs?

We will explore the importance of identifying key interests in any negotiation. Homework 10 is due.

Day 13: Effective Negotiation: How can we solve or manage the problems we have identified?

We will discuss how we can deal with problems that become clear in negotiations. Homework 11 is due.

Day 14: Effective Negotiation: How can we create new opportunities and build trust?

We will explore ways to find and create value while building trust in negotiations. Homework 12 is due.

Day 15: Effective Negotiation: How can we make a final agreement that gives both of us more value?

We will discuss how to make a final agreement that gives extra value to both negotiation partners.

We also will discuss the key learning points from the course.


Homework (12) = 60%

Presentation (1) = 40%


All reading materials will be given to learners by the instructor.


Learners will be expected to read an average of five pages of textbook material before each class to

prepare for classes, homework, class discussions, and class exercises.

There will be 12, one-page written homework assignments and class exercises to deepen and apply

learning.


You do not need "beautiful" English ability to succeed in this course. You only need to be

able to make your ideas clear enough in English for your classmates and instructor to

understand.

Instructor Email: [email protected]

Office hour: I will individually arrange to assist students who need help outside of class time.

Class Title：Cross Section of Multiculture 2

Instructor: Takashi ABE Semester：Spring




Being based on Cross-Section of Multi Culture 1, this course will focus upon taking a general

view of Japanese history. It begins out by learning major historical events and reading Japanese

classical literature. It then moves onto experiencing Japanese culture and customs that last

until today. This is achieved by visiting noted places of historic associations in Hirai area and

participating in annual events which will be held in Tokyo. 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 Tuesday, 10:30 – 12:00 from April 5, 2016

To July 12, 2016; 15 classes in total.

Table: Cross-Section of Multi-Culture 2 Schedule


1 4.5 Orientation Objective, Outline, Method,

Evaluation

Syllabus

2 4.12 Japanese History (Ⅰ)

Asuka period [592-710]

Buddhism,

Kana (syllabic Japanese

scripts, a part of the

Japanese writing system)

First Constitution：

“Jushichijo Kenpo”

Video,

Handout

3 4.19 Japanese History (Ⅱ)

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)

Komatsugawa

Senbon Sakura

Festival

4 4.26 Japanese History (Ⅲ)

Heian period [794-1185]

Shingon “Shingon-shū”,

Tendai “Tendai-shū”,

“Tale of Genji” by Shikibu

Murasaki (the world’s

oldest love story)

Visiting several

Buddhist temples

around Hirai

5 5.3 Japanese History (Ⅳ)

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)

Visiting several

Buddhist temples

around Hirai

6 5.10 Japanese History (Ⅴ)

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

Tea ceremony

7 5.17 Japanese History (Ⅵ)

Azuchi–Momoyama

period [1573-1603]

Momoyama culture

Fusumae (Kano Eitoku)

Chanoyu (Senno-Rikyu)

Video,

Handout

8 5.24 Japanese History (Ⅶ)

[1603-1868]

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

Video,

Handout

9 5.31 Japanese History (Ⅷ)

Edo period 2

Abolition of the Japanese

isolation policy that had

Video,

Handout

lasted for 200 years

10 6.7 Japanese History (Ⅸ)

[1868-1912]

Meiji period 1

Bunmei-kaika (civilization

and enlightenment)

Fukoku kyōhei ( "Enrich

the state, strengthen the

military")

Video,

Handout

11 6.14 Japanese History (Ⅹ)

Meiji period 2

The lunar calender and the

solar calender

The lifting of the ban on

Christianity

Video,

Handout

12 6.21

Japanese History (Ⅺ)

Meiji period 3

Shinto, Shrine Sinto, State

Shinto

Visiting several

shrines around

Hirai

13 6.28

Japanese History (Ⅻ)

Taishō period

[1912-1926]

Beginnings of militarism Video,

Handout

14 7.5 Japanese History (ⅩⅢ)

Shōwa period

[1926-1986]

Case study of the failure：

The Sino-Japanese war to

World War II,

Video,

Handout

15 7.12

Japanese History (ⅩⅣ)

Heisei period

[1989-]

Japanese culture today Video,

Handout


(1) 50%: In-class, participation, contributions

(2) 50%: Essay (DEADLINE = 12 July 2016)


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 which will be held in Tokyo.

＊SANJA MATSURI (May 13-15, ASAKUSA SHRINE)


Students are not expected to have registered Cross-Section of Multi-Culture 1




Class Title：Academic English 2

Instructor: Ra MASON Semester：Spring




This course revises and builds upon the content of Academic English 1. It is primarily for

students who have chosen to submit an MA thesis or research paper. The course focuses on the

practical instruction of Academic English, including: grammar, structure, citations, layout,

presentations and so on. Working from the supposition that students taking the course are not

native English speakers, the content is designed to equip students with the ability to express

their ideas and research accurately in English at levels appropriate for meeting graduate school

standards. Ultimately, the objective of this course is to provide an opportunity for students to

begin the process of gaining the skills required to output peer-reviewed professional scholarship.

2. Learning Goal

By the end of the course, students are expected to able to apply their general knowledge and

theoretical understandings to specific case studies effectively in English suitable for academic

writing. Students should be able to express their specialized knowledge of a particular subject in

language that would be appropriate for publication submissions in their given field.


Class is to be held every Thursday, 14:40 – 16:10, from 7 April 2016

to 14 July 2016; 15 classes in total.

Table: Academic English 2 Schedule


1 4.7 Orientation Objective, outline,

method, evaluation

and assessment

PPT

Syllabus

2 4.14 Structure of academic

papers

Review of standard

structures for writing

academic papers

PPT

Structures handout

3 4.21 Reworking your title

and improving your

abstract

How to rework a title

and abstract in light of

new research findings

and readings

PPT

Sample

titles/abstracts

handout

4 4.28 Preliminary material

(front matter)

Details of preface,

acknowledgements,

tables and figures, and

abbreviations

PPT

5 5.5 Grammar 1: Common

set phrases and

sentence structures

Review of grammatical

structures and key

phrases for academic

writing

PPT

6 5.12 Grammar 2:

Grammatical errors

Workshop on avoiding

common errors and

emulating good writing

practices

PPT

7 5.19 Grammar 3:

Proofreading

Practice in

proofreading and

correcting

PPT

Practice text for

proofreading

8 5.26 Argumentation Instruction and

examples for building

a coherent argument

PPT

9 6.2 Academic English style

(practical examples)

Workshop using

high-quality texts to

improve expression

PPT

Sample texts

10 6.9 Academic English style

(layout and details)

How to maximize

fonts, spell-checking,

headers, footnotes

and pagination etc.

PPT

Composition 1

(Literature review

(two paragraphs

ONLY) )DEADLINE

11 6.16 Class discussion Interactive workshop

on how to improve

writing style and

content

PPT

12 6.23

Referencing,

bibliographies and

plagiarism

Review of referencing

styles and rules

PPT

13 6.30

Problems in English

academic writing

Workshop dealing with

individual issues

arising during the

writing-up process

PPT

14 7.7 Academic English for

presenting research

Instruction on creating

suitable and effective

academic

presentations

PPT

Composition 2

(Methodology)

DEADLINE

15 7.14

Class quiz In-class quiz:

on grammar/structure

PPT


(1) 33.3% (Approx.): In-class, active, participation (contributions through

questions/responses)

(2) 33.3% + 33.3%: Two English composition samples

(DEADLINEs: Composition sample 1 (Literature Review (Opening two paragraphs ONLY) =

9 June 2016; Composition sample 2 (Methodology) = 7 July 2016

LATE SUBMISSIONS WILL SCORE ZERO (0))


Recommended readings will be assigned during the course. Most readings will be

available on-line or distributed as copies. Students may also be required to make their

own copies from the small collection of books in the Hirai office or elsewhere. Instructions will

be given in such cases.


Students are expected to complete any homework tasks assigned and be able to refer to them

when discussing topics in the following week’s class. Students who demonstrate successful

and timely completion of homework tasks will be evaluated more highly than those who do

not.

7. Note（Requirements, E-mail, Office Hours）

Students are normally expected to have completed Academic English 1



Class Title: RST : Accounting System Design 1

Instructor：Professor Toshifumi Takada Semester：Spring




Students who completed a course of Accounting System Design 1 can attend this Research on

Specific Topics 1(RST1). Cases of accounting frauds (Kenebo, Olymbus, Toshiba, etc.) will be used

as materials of this course. Students can learn the solutions of accounting issues through

understanding the cases. Students who write research papers can also attend this RST1 in

addition to Seminar Class and they can get some hints of your papers.

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

Spring




In this course, we’ll intensively consider and discuss several specific topics related with financial

accounting issues which are deeply influenced from economical globalization these days.

Rapidly expanding corporate activity has increased the need for the standardization of accounting and

auditing systems, which represent the infrastructure supporting a strong social business world. For instance,

movement towards a global system of accounting standards has continued, and the global convergence of the

International Financial Reporting Standards (IFRS) remains in progress. However, this trend of globalization

in accounting and auditing causes another problem – the coordination and harmonization of local accounting

and auditing standards (and other institutional settings) with the globalized standards.

The inconsistency between the globalized standards and local institutions cause many problems for

practitioners. They know about the nature of problems and how to deal with them, but they usually do not have

the in-depth understanding of those problems. On the other hand, those problems are rather new and academics

do not know the nature of problems, So, in order to understand the nature of those problems, both of the

experience as a practitioner and the experience of an academic become important.

In this research class, I’d like to give my lecture reflecting my experience as a practitioner as well as an

academic. Even though not all students who major in accounting will become an accounting professional,

obtaining skills for accounting will become their great advantage to survive in business.

Learning about actual business is important especially for financial accounting, since students can learn

about actual situations and obtain the sense of “reality,” which student cannot get from textbooks. At the same

time, however, acquiring structured knowledge and critical thinking become also important since those cannot

be obtained from practice.

Thus, I believe balancing those two aspects – learning actual problems and obtaining structured knowledge

– will be crucial in this class.

.

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 one or two academic papers to make

an oral presentation and later submit a term paper.


Each student is required to choose a specific problem of each interest in financial accounting.

A detailed schedule will be announced in the first class.


Attendance 25%


Presentations and term papers 50%


References

Fundamental

Books

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.

Shyam Sunder(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。

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,


See 1.and 3.


Office Hour: Before and after this class

e-mail: [email protected]

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

Semester：Spring




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

Student presentation and discussion

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.



[email protected], 9:30-18:30 Thursday, Friday


Class Title：RST : History of SMEs 1 Instructor： Hiromitsu Takemi Semester：Spring,

2016/2015




This RST is intended to complement to the seminar of the instructor and most of all the topics

are concerned with SMEs. To help efficiently prepare for their research plans, students may

be better having practice researches in advance. This class provides those practices for

students.

2. Learning Goal

By the end of this semester, the seminar students are expected to finish writing their

research plans. Students of this class, especially of the seminar of the instructor, are able

to supplement something for their intending research interests.


1. Orientation

2. Overview of a research method

Class 2-4: What basically to do for research.



5. A key to find an issue

Class 5-9: Some topics for your reference.





10. Case study

Class 10-14: Notice an issue and find ways to solve a problem. Do research by yourself for

a suitable answer.

11. Case study

12. Case study

13. Case study

14. Case study

15. Summary


Class participation 80% (No show counts for zero points in the final evaluation). Report

20%.


Class2-4: Available at Hirai book case. Class5-9: Papers, 9 in total, are to be provided

a week in advance. Class 10-14: Cases, 5 in total, are to be provided a week in advance.


Preparation is indispensable for having good score in class participation.


[email protected] Office hour: 12:00-13:00 Thursdays. In case, preferable for prior

notice by a student.


Class Title：RST : Corporate Finance 1 Instructor：Noboru NISHIYAMA Semester：Spring




The aim of this course is to seriously consider and discuss for using statistical tools to

analyze issues in his / her own research interest.

2. Learning Goal

IGSAP student who is going to write research papers including statistical data analysis will

be welcome to this RST course. Especially the student who expected to develop his/her

capabilities to apply statistical analysis based on own research topics.


The class will be given in Hirai #2 classroom at 18:00-19:30 on Wednesday from the beginning

of April to the end of July in 2016. ; 15 classes will be held in total.

Each student has to choose a specific topics of his/her interests in own area. All students

will select some academic articles in line with each research topics and make some presentations

to explain the summary of them in the class. All students must submit summary paper separated

from presentation materials afterwards.

※International Seminar at CUC is held on 6.8 instead of the class on that day.

※The class on 7.6 is cancelled and rescheduled to 7.13. Then the final class of RST is

extended to 7.27.


(1) 30%: Class participation

(2) 30%: Frequency and quality of remarks in class

(3) 40%: Presentations and submitted papers

Note: The allocation ratios may be changed and are notified.


Academic articles that each students require to review


There is included in No 3 above.


If the students who consider to enrolling for the class, they must participate in the first

class on Wednesday, 6 April when we will discuss the direction of the class and how to deal

with different statistical category of the topics in the class.

Class Title: RST : Information Systems 1：Professor She-I Chang

Semester：Spring

Course Number: EAC-MAN572



The primary aim of this course is to introduce students to the majority of the qualitative as well

as quantitative research methods used most frequently by management scholars, particularly

within the domains of Information Systems studies. Basic knowledge of these methodological

approaches is absolutely critical to the comprehension of academic publications, the evaluation

of empirical studies and the design of own research projects. The specific learning objectives of

this course are as follows. At the end of the semester, students who have successfully

participated in this course should be able to:

- Explain fundamental research philosophies and approaches pursued by business scholars,

including the distinction between positivism and interpretivism.

- Identify the methodological approaches that are suitable to investigate different types of

research questions and hypotheses.

- Describe the main features of different qualitative methods, including interview approaches,

case studies, grounded theory analysis and ethnography.

- Interpret the meaning of the most important statistical indicators featured in quantitative

analyses such as regression, factor analysis and structural equation modeling.

- Critically evaluate the quality of the methodological approaches presented in published

studies featuring the methods covered in the course

This course is also designed to provide students with the resources needed to select from a range

of both qualitative and quantitative data collection methods for their thesis. By examining the

applicability of different methodological approaches, students will find that the material covered

in this unit will assist them in the development of a fully-referenced research proposal for their

thesis.

Class Title：RST : Global Politics 1

Instructor：Prof. Hitoshi OHNISHI Semester：Spring




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 enrolls 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 in Hirai Classroom at 16:20-17:50 on Tuesday from the beginning of

April to the end of July in 2016.

Each student who enrolls 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 5 April.


Attendance 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 enroll for the course have to be present without fail in the first class

on Tuesday, 5 April, where a detailed orientation will be provided.

Class Title: RST : Scientific Technology and Human Being１

Instructor：Professor Masako Ikegami Semester：Spring




Students who are interested in science, technology and society (STS) and research &

development (R&D) policy are welcome. The RST I on science, technology and human being will

particularly focus on critical analysis and evaluation of big science and advanced/strategic

technologies such as nuclear energy, aerospace technology, missile defence system, bio

engineering, etc. This RST is intended to enhance the ability of the students of accounting to

analyse and understand the mechanism of R&D policy making and evaluate resource allocation

for the technology in question in the light of human welfare. The students are expected to focus

on cases concerning R&D of advanced/strategic technology for their research papers.

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




Global Health Issues in International New York Times

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. A short list of recent example includes:

How does Syrian refugee crisis affect health of the people fleeting the country?

How does new Zika virus disease outbreak affect Rio Olympics and travel industries in Brazil?

What social and economic changes would be expected by the abolition of one-child policy in China?

What is the consequence of merger on US and non-US pharmaceutical corporations which aims to evade US

corporate tax?

In this class, the students read, present and discuss latest news articles on health and medicine reported in

International New York Times. Articles in International New York Times 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, including its

support for the Democrat, interventionist US foreign policy, etc.

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.


The lectures will be given in Kasumigaseki Classroom at 18:00-19:30 and 19:40-21:10 on every other

Saturday from the beginning of April to the end of July in 2016.

The lecturer select two or three articles for each class 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 9 April.


(1) 30%: Attendance

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

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



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：Seminar Class on Accounting System Design 1b

Instructor：Professor Toshifumi Takada Semester：Spring




Students who write a research paper can attend this Seminar Class for Accounting System

Design 1b. They can learn how to focus topics, the methods how to collect samples at this

seminar class. You are required to make a presentation at every class. Reading prior studies is

also important. Double Degree (DD) students will return your home university after having

finished Spring Semester and a supervisor of home university and Professor Takada will also a

co-supervisor.

Class Title：Seminar Class on SME Finance 1b

Instructor：Professor Hiromitsu Takemi Semester：Spring




By the end of semester, you are required to submit a research plan in complete manner.

Complete manner means that following the plan will lead anyone to write and submit a research

paper in polished manner by due date.

Class 1: Present several theme candidates that you intend to do for the research paper which is

an integral part of master’s in professional degree of IGSAP.

Class 2-8: You should present each of your choice of previous researches in precise and concise

manner.

Class 9-10: You should present the commonality and difference among them and your insight

with respect to your theme.

Class 11-13: Based on the previous classes, you should complete the literature research. The

example pier reviewed papers were provided in the last semester.

Class 14-15: You should prepare and submit the full- fledged research plan.

During the semester, you are expected to have how to write a research paper in an academic

manner besides what to write. You should be efficient in using foot notes, excerpts, style of

reference, etc. You should have already attended the classes for academic writing. Reading

many pie reviewed papers and noticing the uses of footnotes, etc. will be very helpful for the

polished research paper.

Class Title：Seminar Class on Policy Formation 1b

Instructor：Prof. Ra MASON Semester：Spring

Course Number:EAC-ECM579



This seminar course is offered exclusively to those students who intend to submit their

research papers on themes in the field of public policy, in order to complete their IGSAP MA

degree courses. The objective is to provide an opportunity for students to work with their peers

and thesis supervisor in an interactive class environment – honing argumentation, thesis

writing and presentation skills.

2. Learning Goal

In this seminar course, students are expected to build on the initial groundwork that they have

already completed on their research papers. They will complete and present their literature

reviews and further refine what they are going to argue in light of initial research findings.

Students will also develop the capabilities and skills they require to write excellent academic

papers, through discussions in class and guidance provided by the supervisor.


The seminar course, in principle, will be given in the Hirai Classroom at 18:00-19:30 on

Tuesday from the beginning of April to mid July 2016. A detailed schedule will be decided upon

in the first class on 5 April.

At an early stage of the course, each student is requested to give a short presentation –

including a progress report from the previous semester where appropriate – 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. A

presentation date for the completed literature review will also be assigned within the schedule to

each student. In the final stages of the class, each student is required to make a full assessed

presentation of her/his paper in its current form, including any initial findings and areas that

require further development prior to final submission of the thesis/research paper.


Attendance 33.3% (approx.)

Frequency and quality of remarks in class 33.3%

Presentations and materials 33.3%


Readings will be advised in class, depending upon the specific literature pertaining to each

research topic.


Students will be expected to prepare PowerPoint slides or other suitably formatted material in

order to present their research.


Every student who enrolls for the Seminar 1b course is also advised to take one related RST on

public policy throughout the Spring 2016 semester. Accordingly, students should be present

without fail in their first RST class of the semester.


Class Title：Seminar Class on Modern Public Policy 1b

Instructor：Prof. Hitoshi OHNISHI Semester：Spring




This seminar course is offered exclusively to those students who intend to submit their

research papers on themes 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 in Hirai Classroom at 18:00-19:30 on Tuesday

from the beginning of April to the end of July in 2016. A detailed schedule will be fixed in the

first class on 5 April.

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%


Presentations and papers 30%


Readings will be advised in class.


See 3.


Every student who enrolls for the seminar course is requested to also take RST:Global Politics

1, which will be given in Hirai Classroom at 16:20-17:50 on Tuesday from the beginning of April

to the end of July in 2016. Accordingly, the student has to be present without fail in the first

class in RST 1, which will start at 16:20 on Tuesday, 5 April. An orientation towards the

seminar course will immediately follow the first class in RST 1.

class title accounting system design 2 instructor...

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