Class Title:Accounting System Design 1 Instructor:Toshifumi Takada Semester:Autumn
Course Number: EAC-ACC570
Teaching Language: English
1. Course Objectives and Outline
There are 3 kinds of accounting reporting systems in Japan; disclosure for investors by
Financial Instrument, definite settlement of accounts by Company Law and tax return by
Corporate Tax Law. These unique accounting reporting systems have been established since
1886 and contributed the industrialization and modernization of Japanese society. The objective
of this course is to understand the philosophy and basic structure of these 3 accounting reporting
systems.
2. Learning Goal
To understand the basic philosophy of the Japanese accounting systems
3. Course Content and Schedule
Class is to be held on every Sunday, 13:00 – 14:30 from October 8, 2017 to January 21, 2018; 15
classes + Examination.
# Date Topic Content Reference
1 Oct 8 Orientation Objective, Outline,
Method, Evaluation
PPT
Reference *3
2 Oct 15 Accounting reporting
systems in Japan
Literacy of accounting
= Bookkeeping and cost
accounting
Disclosure: Accounting
for investors
Accounting for
stockholders
Tax Return: Accounting
for government
PPT
3 Oct 22 Modern nations,
Relationship: income
Calculation and
formation of nations
What is nations?
Role of government
Necessity of income
calculation
PPT
Reference *1
4 Oct 29 Development of
economy and role of
accounting
Economic Development:
agriculture,
manufacturing, and
service economy
PPT
Reference *1
5 Nov 5 Free market and
regulation
Lemon Market vs
Invisible hand of God
PPT
Report #1
6 Nov 12 Financial Instruments
Exchange Law:
Philosophy of
FIEL
PPT
Reference *2
Disclosure system
Freedom of choice
Responsibility
Informed decision
Caveat emptor
7 Nov 19 Capital Cost
Role of Information
Reasons of window
dressing, audit
Price of using resources
of other people
Risk and return
Profit and stock price
PPT
Reference *2
8 Nov 26 Companies Act:
Settlement of equity
Appropriation of profit
Philosophy of Company
Act: Who is the owner of
a company?
PPT
9 Dec 3 Separation of
Ownership and
management
Control of management
Governance
Settlement of FS
Stock option
PPT
10 Dec 10
Issues of Company Act
Structure of industry
General Meeting
Audit by CPA
3 million limited
liability companies
3,500 listed companies
Owner manager SMEs
Black company
PPT
Report #2
11 Dec 17 Corporate Tax Law
Highest tax rate in
the world
4 million of business
enterprises
The concept of business
Income Tax, Corporate
Tax
PPT
12 Dec 24
Principle based
accounting standards
vs
Rule based
Accounting standards
Japanese Government
Policy for SMEs
85% of SMEs are
exempted from the
payments of corporate
tax
PPT
13 Jan 7
Ekikin and Sonkin
Survey by IRS
Special Inspection by
IRS
Effects of rule based
accounting standards
Realization of desirable
society
PPT
14 Jan 14 Auditing in Japan
Statutory auditor
CPA audit
Audit committee
Professional in
accountancy: CPA and
Tax Accountant
Consolidated audit
Government audit
PPT
15 Jan 21 Examination (in-class) Group Discussion and
essay type exam
4. Assessment Criteria
(1) 30%: Attendance and number of questions
(2) 20%: 2 times of reports
(3) 50%: Final examination
5. Textbook and Reading List
Reference books:
*1: Adam Smith, Wealth of Nations, 1776
*2: John Hicks, Value and Capital, 1939
*3 John Stuart Mill, On Liberty, 1859
The 3 books are to be stored at the office of IGSAP. *2 and *3 can be downloaded from Kindle at
free.
6. Preparation and Review
To read reference books beforehand and to make a question after the class
7. Note(Requirements, E-mail, Office Hour)
The knowledge of bookkeeping and cost accounting is required.
Email: [email protected]
Office Hour: after the class
Class Title: Financial Accounting 1 Instructor: Hiroko INOKUMA Semester:Autumn
Course Number: EAC-ACC571
Teaching Language: English
1. Course Objectives and Outline
Financial Accounting is a critical element of economic infrastructure, which is to provide financial information
about an entity for its stakeholders and thus fulfill its accountability obligation. In Japan, the financial accounting
consists of two systems; the financial reporting system under the Financial Instruments and Exchange Act and
the statutory reporting system under the Companies Act. Financial reports in these systems must be prepared in
accordance with Generally Accepted Accounting Principles (GAAP) of Japan. Moreover, those systems are
interrelated with the tax accounting system.
In this course, the students will study the basic concepts, frameworks and rules of Japan GAAP and its
relationship with the society and the economy. Though the concepts and rules of the IFRS are regarded as a part
of Japan GAAP, the students are also required to study other elements of Japan GAAP, including the concepts
and rules of Japanese tax accounting systems. Moreover, we’d like to follow the illustrative GAAPs difference
among IFRS, US GAAP and JP GAAP.
We’ll discuss about the fundamental and advanced topics on international accounting and auditing theories in
this lecture class. We’ll learn not only the basic concepts and general rules/procedures of accounting standards in
fundamental and intermediate level, but also the academic issues surrounding the topics.
2. Learning Goal
In this lecture course, students are expected to develop their capabilities to understand intermediate level of
financial accounting issues. In addition, we’d like to learn about current auditing and international accounting
issues.
3. Course Content and Schedule
No. Date Topic Content Reference
1 Oct.5 0. Orientation,
1. Financial
Reporting and
Accounting
Standards
Course Objective, Outline, Method,
Evaluation
Accounting Stats.
General Overview and review of Basics
PPT
Kieso,
Ch.1
2 Oct.12 2. Conceptual
Framework for
Financial Reporting
Conceptual Framework overview (IFRS,
US, and Japan)
Qualitative: relevance/faithful
representation, disclosures, constrained
by cost-benefit
PPT
Kieso,
Ch.2
3 Oct.19 3. The Accounting
Information
System
Goal: need to maintain set of accurate
records
PPT
Kieso,
Ch.3
4 Oct.26 4. Income Statement
and Related
Information
Income Statement: evaluate past
performance, provide basis for
prediction, and assess risk to future cash
flows
PPT
Kieso,
Ch.4
5 Nov.2 5. Statement of
Financial Position
and Statement of
Cash Flows
Balance Sheet – liquidity,
solvencyfinancial flexibility
PPT
Kieso,
Ch.5
Nov.9 cancel a lecture
6 Nov. 16 6. Accounting and
the Time Value of
Moneey
Basic time value concepts
Simple interest, Compound interest
Discounting
Present value & Future value
Annuities
PPT
Kieso,
Ch.6
7 Nov. 23 7. Cash and
Receivables
Cash: What is cash? Reporting cash
Accounting receivable: Recognition,
Valuation, Impairment evaluation
process
Notes Receivable
Special issues: Fair value option,
Derecognition of receivables,
Presentation and analysis
PPT
Kieso,
Ch.7
8 Nov. 30
8. Valuation of
Inventories: A
Cost-Basis
Approach
Inventory issues: Cash flow, Control,
Basic inventory valuation
PPT
Kieso,
Ch.8
9 Dec.7 9. Inventories:
Additional Valuation
Issues
Physical Goods Included in Inventory
Costs Included in Inventory
Cost Flow Assumptions
PPT
Kieso,
Ch.9
10 Dec. 14 10. Acquisition and
Disposition of
Property, Plant, and
Equipment
Acquisition: Acquisition costs,
Self-constructed assets, Interest costs
PPT
Kieso,
Ch.10
11 Dec.21 11. Depreciation,
Impairments, and
Depletion
Valuation: Cash discount, Deferred
contracts, Lump-sum purchases, Share
issuance, Non-monetary exchanges,
Government grants
PPT
Kieso,
Ch.11
12 Dec. 20
12. Intangible Assets Overview: Characteristics, Valuation,
Amortization
Impairment of intangibles
Research and Development Costs
PPT
Kieso,
Ch.12
13 Jan.4
13. Current
Liabilities,
Provisions, and
Contingencies
Current Liabilities: Account payable,
Notes payable, etc.
Provisions: Recognition, Measurement,
Common types, Disclosures
Contingencies: Contingent liabilities,
Contingent assets
PPT
Kieso,
Ch.13
14 Jan. 11 14. Non-Current
Liabilities
Bonds Payable: Issuing bonds, Types
and ratings of bonds, Valuation,
Effective-interest method
Long-Term Notes Payable
Special Issues: Extinguishments, Fair
value option, Off-balance-sheet
financing
PPT
Kieso,
Ch.14
15 Jan. 18
15. Equity Corporate Form
Equity
Preference Shares
Dividend Policy
PPT
Kieso,
Ch.15
Possible alternative dates: Jan. 25th, Feb. 1
st.
4. Assessment Criteria
(1) 30%: Attendance and class participation
(2) 10%: Frequency and quality of remarks in class
(3) 30%: Short essays and quizzes(including homework)
(4) 30%: Final examination
5. Textbook and Reading List
Textbook
Intermediate Accounting: IFRS Edition, 2nd Edition,
Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield, July 2014, Wiley.
20 copies are available at Hirai IGSAP satellite campus.
Reading List/References
Japanese Accounting and Auditing System
American Institute of Certified Public Accountants (1988) The Accounting Profession in Japan, Professional
Accounting in Foreign Countries Series, 81 pages.
The Japanese Institute of Certified Public Accountants, Corporate Disclosure in Japan – Overview (Fourth
Edition), July 1998.
The Japanese Institute of Certified Public Accountants, Corporate Disclosure in Japan – Accounting (Third
Edition), July 1999.
The Japanese Institute of Certified Public Accountants, Corporate Disclosure in Japan – Reporting (Fourth
Edition), December 2002.
The Japanese Institute of Certified Public Accountants, Corporate Disclosure in Japan – Auditing (Third
Edition), April 2005.
Understand Japanese accounting theory
Kyojiro Someya, Japanese Accounting: A Historical Approach, 1996/6/1
Kunio Ito, Makoto Nakano, International Perspectives on Accounting and Corporate Behavior (Advances in
Japanese Business and Economics) 2014/3/21
Sunder, S. and H. Yamaji (ed.)(1999) The Japanese Style of Business Accounting, Quorum Books, 268 pages
1999/12/30.
Teruyuki Kawasaki, Takashi Sakamoto General Accounting Standards for small-and Medium-Sized Entities in
Japan, Wiley, 2014
Three GAAP comparison : JGAAP, IFRS, USGAAP
http://www.shinnihon.or.jp/services/ifrs/issue/ifrs-others/other/pdf/ifrs-jgaap-comparison-v30-E.pdf
http://www.ey.com/Publication/vwLUAssets/EY-US-GAAP-vs-IFRS-the-basics-2013/$FILE/EY-US-GAAP-vs-I
FRS-the-basics-2013.pdf
Other references
Benston, G. J.,(ed.) M. Bromwich, R. E. Litan, and A. Wagenhofer (2006) Worldwide Financial Reporting: The
Development And Future of Accounting Standards, Oxford University Press.
Godfrey J.M. and K. Chalmers(ed.)(2007), Globalisation of Accounting Standards, Edward Elgar Publishing.
6. Preparation and Review
Basically this course will consist of lecture, discussion, presentations (guest speakers), quizzes, homework and
exams.
It is encouraged to read textbook and reference materials before and after the class.
7. Note(Requirements, E-mail, Office Hour)
Office Hour: Before and after this class
e-mail: [email protected]
Class Title:Tax Accounting 1 Instructor:Yiuwai Wong Autumn:Autumn
Course Number: EAC-ACC572
Teaching Language: English
1. Course Objectives and Outline
The objective of this course is to learning basic principle of tax accounting and the overall
picture of relation between income tax and accounting
2. Learning Goal
The aim of this course is for students to learn basic principles of tax accounting and the
overall picture of Japanese Tax system
3. Course Content and Schedule
No. Date Theme Content Materials, etc.
1 4/Oct/
2017
Orientation Purpose, overview,
Grading scheme
PPT
2 11/Oct/
2017
Corporate tax and
decision making
Impact of corporate tax
has on the
decision-making,
Significance and
necessity of tax effect
accounting
PPT
3 18/Oct/
2017
Background of
Japanese Tax system
and strategies of
Postwar Tax Policy
The background of the
formation of Japan's
tax system and The
strategies of Postwar
Tax Policy
PPT
4 25/Oct/
2017
General
characteristics of
Japanese tax system
and tax
administration
General
characteristics of
Japanese tax system,
Tax administration and
tax equity
PPT
Report
5 1/Nov/
2017
Individual income
tax(1)
Basic structure of the
income tax system
PPT
6 15/Nov/
2017
Individual income
tax(2)
Effects of taxation on
the distribution of
income
PPT
7 22/Nov/
2017
Corporate taxation
(1)
Tax principles and the
actual situation
PPT
8 29/Nov/
2017
Corporate taxation
(2)
Transfer pricing, tax
havens, thin
capitalization rules
PPT
9 6/Dec/
2017
Indirect tax system
Traditional framework
of indirect taxes,
Value added tax, Design
of environmental taxes
PPT
10 13/Dec/
2017
The effective tax
rate and the actual
situation of Japan
and major countries
Effective tax rate in
Japan and the major
countries,
Some representative
Japanese tax system
PPT
Report
11 20/Dec/
2017
Book Tax Conformity
Impact of Book Tax
Conformity
PPT
12 10/Jan/
2018
Recent tax reform and
its effect
Major tax reform and its
effect since 2000
PPT
13 17/Jan/
2018
Student presentation
About the difference
between home and the
Japanese tax system
PPT
14 24/Jan/
2018
Student presentation
About the difference
between home and the
Japanese tax system
PPT
15 31/Jan/
2018
Wrap up
Feedback
PPT
4. Assessment Criteria
Attendance and class participation(30%)、Report(40%)、Presentation(30%)
5. Textbook and Reading List
Hiromitsu Ishi (2001) “The Japanese Tax System” Third Edition, Oxford Univ Press
6. Preparation and Review
7. Note(Requirements, E-mail, Office Hour)
[email protected], 9:30-18:00 Wednesday, Friday
Class Title: Accounting in Asia (China) Instructor:Xiaohui Qu Semester:Autumn
Course Number: EAC-ACC673/EM7008
Teaching Language: English
1. Course Objectives and Outline
The objective of this course is to provide students with the knowledge and understanding
of accounting in China, to help students to acquire a broad and deep outlook upon the rapidly
changing accounting profession and prepare being competent, contributable and successful
professionals in the Asia regional market and global society. This course is also helpful for
students to conduct their research.
Outline: the environment and structure of accounting in China; accounting standards and
the international convergence; financial and no-financial disclosure regulations and
practice; the CPA industry; financial statements; selected accounting issues; integrated
reporting.
2. Learning Goal
Students can understand the basic philosophy of the Chinese accounting systems.
3. Course Content and Schedule
Class is to be held on Monday and Friday, 3th and 4th period (13:00-14:30 and 14:40-16:10)
from October 2 to 27, 2017; 15 classes in total.
No. Date Theme Content Materials, etc.
1 2/Oct Orientation
Objective, Outline,
Method, Evaluation
PPT
2 2/Oct Business
environment in
China:
Commercial and
capital markets
Domestic and international
trade; Capital markets(SH&SZ
stock exchanges,QFII& RQFII
and listed abroad)
PPT
3 6/Oct Business
environment in
China: Investment
and financing
Domestic and foreign direct
investment; Bank system and
other competitive financial
institutions
PPT
4 6/Oct Accounting
standards setter and
the accounting
standards
The Ministry of Finance and
the structure of China's
Accounting Standards(CAS)
PPT
5 9/Oct Financial
disclosure and the
regulations;
China Securities Regulatory
Commission and the
disclosure rules; internal
PPT
non-financial
disclosure
control reporting and audit
6 9/Oct CPA Industry &
auditing
CICPA and CPA Exam; CPA
industry and the
competition; Overview of
Chinese auditing framework
PPT
7 13/Oct Regional
collaboration in
accounting
Accounting standards network
of China, Japan and Korea,
and of Asian and Pacific
accounting
PPT
8 13/Oct Accounting in China:
the structure
Financial Accounting;
Management Accounting;
Government Accounting;
Social Responsible
Accounting
PPT
9 16/Oct CAS converge with
International
Financial Reporting
Standards(IFRS)
Substantially converged CAS
2006; Continuously
convergence
PPT
ASBE 2006
10 16/Oct Selected Chinese
accounting
standards (1)
The Basic Standard vs. The
Conceptual Framework for
Financial Reporting of IASB
PPT
ASBE–Basic
Standard & CF of
IASB
11 20/Oct Selected Chinese
accounting
standards (2)
Presentation of financial
statements
PPT
ASBE No.30
12 20/Oct Selected Chinese
accounting
standards (3)
Investment property;
Long-term equity investment;
Impairment of assets
PPT
ASBE No.3
ASBE No.2
ASBE No.8
13 23/Oct Selected Chinese
accounting
standards (4)
Fair Value Measurement PPT
ASBE No.39
14 23/Oct Impacts of Big Data
on Accounting:
Integrated decision
making oriented
Integrated with CRM, ERP,
SCM, PLM, HRM with the
example of the Financial
Information System of ZTE Co.
Ltd
PPT
15 27/Oct Perspective of
financial reporting
and value creation
The reform of financial
reporting; integrated
reporting development
PPT&IIRC.Int'l
Integrated
Reporting
Framework
16 27/Oct In class test 60 minutes of essay type
examination
4. Assessment Criteria
Attendance and number of question(30%); 3 times of reports(20%); In class test(50%)
5. Textbook and Reading List
As China's accounting and related regulations are changing rapidly, an updated textbook
in English is NOT available.
Reference websites:
China Accounting Standards Committee(CASC) http://www.casc.org.cn/english.shtml
International Accounting Standards Plus(IASPlus) https://www.iasplus.com/en
The Chinese Institute of Certified Accountants(CICPA)http://www.cicpa.org.cn/BNIE/
Ministry of Finance of PRC (MOF) http://www.mof.gov.cn/index.htm
China Securities Regulatory Commission(CSRC)http://www.csrc.gov.cn
International Financial Reporting Standards (IFRS)http://www.ifrs.org/
Integrated Reporting (IR)http://integratedreporting.org/
Recommend websites:
Financial Accounting Standards Board (FASB)http://www.fasb.org/
U.S. Securities and Exchange Commission (SEC)http://www.sec.gov/
Shanghai Stock Exchange (SHSE) http://english.sse.com.cn/
Shenzhen Stock Exchange (SZSE) http://www.szse.cn/main/en/
International Organization of Securities Commissions(IOSCO) http://www.iosco.org/
International Valuation Standards Council (IVSC) http://www.ivsc.org
American Accounting Association(AAA)http://aaahq.org/
Accounting Society of China(ASC)http://www.asc.net.cn/
Social Science Research Network(SSRN) http://www.ssrn.com/en/
China National Knowledge Infrastructure (CNKI) http://www.cnki.net/
Reference books:
1.Formulated by Ministry of Finance of the People’s Republic of China, Accounting Standards
for Business Enterprises 2003 (in Chinese, English and Japanese), Beijing: China Financial
& Economic Publishing House.
2. 曲晓辉等著《中国会计准则的国际趋同效果研究》,上海:立信会计出版社,2011 (Qu et al.A Study
on the Convergence Effects of CAS with IFRS, Shanghai: Lixin Accounting Publishing House,
2011. in Chinese.)
3.曲晓辉等著《会计准则趋同研究》,上海:立信会计出版社,2015. (Qu et al. A Study on the
Convergence of Accounting Standards, Shanghai: Lixin Accounting Publishing House, 2015. in
Chinese.)
The 3 books are to be stored at the office of IGSAP.
6. Preparation and Review
To visit websites and read books and provided materials beforehand and to make a question
after the class
7. Note(Requirements, E-mail, Office Hour)
The knowledge of financial accounting is required.
Venue: Room #3
Email: [email protected]
Office Hour: after the class
Class Title:Global Politics: Past and Present Instructor: Prof. Hitoshi OHNISHI
Semester:Autumn
Course Number: EAC-ECM570
Teaching Language: English
1. Course Objectives and Outline
The aim of this basic lecture course is to overview the modern and contemporary
international politics.
More concretely, first, how the modern international society was formed and evolved since
the 17th century and which main characteristics the politics in the modern international
society had will be considered. Then, how some of the major modern nation-states (e.g.,
Britain, France, Germany, Japan, China, and several developing countries) were built will
be discussed. Third, the international political history during the 20th and the early
21st centuries will be glanced. Finally, how and why the international society and
politics have fundamentally changed in this present globalizing world will be argued.
2. Learning Goal
The students who enrol for the lecture course are expected to gain basic knowledge on modern
and contemporary international politics, to develop their capabilities to analyze various
major issues in the present international society and design a future desirable and feasible
global society.
3. Course Content and Schedule
Usually the classes will be given at 14:40-16:10 on Tuesday, but a supplementary class will
be given at 16:20-17:50 on Saturday, 18 November, as will be below shown.
Timetable of Classes
Date Topic Contents/themes
1 5 Oct . Introduction to global
politics
Is the present world largely globalized, or
does each national society still exist firmly?
Do you conceive a sense of sympathy towards
Mr. Donald Trump’s exclusive nationalist
remarks? Do you like your own nation very
much? Do you think that your own country
should have strong military forces?
2 12 Oct. The Westphalian system (1)
The rise and evolution of the modern
international system which is called the
Westphalian system or the nation-state
system
3 19 Oct. The Westphalian system (2)
Main characteristics of the modern
international politics: nationalism and
power-politics
4 26 Oct. The Westphalian system (3)
Has the Westphalian system still basically
remained or almost disappeared today?
Has the international politics recently
fundamentally changed?
5 2 Nov.
The building of
nation-state
s(1)
Definitions of nation and state, and major
patterns of nation-state building
6 16 Nov.
The building of
nation-state
s(2)
Building of the forerunning nation-states:
Britain and France
7
18 Nov.
( 1 6 : 2 0 -
1 7 : 5 0 )
The building of
nation-state
s(3)
Building of the “late-coming” nation-states:
Germany, Italy and Japan
8 30 Nov.
The building of
nation-state
s(4)
The post-War nation-state building: China
and other AA countries
9 7 Dec. Global political history
during the 20th century (1)
The two World Wars
10 14 Dec. Global political history
during the 20th century (2)
The Cold War
11 21 Dec. Global political history
during the 20th century (3)
The end of the Cold War and the
“New World Order”
12 4 Jan. Global politics in the 21st
century (1)
The age of globalization
13 11 Jan. Global politics in the 21st
century (2)
The rise of ethno-centric nationalism
14 18 Jan. Presentations on term
papers (final examination)
Brief oral presentations on the students’
term papers
15 25 Jan. Presentations on term
papers (final examination)
Brief oral presentations on the students’
term papers
4. Assessment Criteria
(1) Attendance 20%
(2) Frequency and quality of remarks in class 20%
(3) Short essays 30%
(4) Final examination 30%
5. Textbook and Reading List
Textbook: John Baylis, Steve Smith, and Patricia Owens (eds.), The Globalization of World
Politics: An introduction to international relations 6th edition, Oxford
University Press, 2014
The students who enrol for the lecture course are requested to read the relevant chapters
in the textbook in advance. Which chapter(s) is/are relevant to each topic in the lecture
will be advised in class. About 20 copies of the textbook are available in IGSAP Office
in Hirai during the term.
Further readings and other kinds of material will be distributed, shown or advised in class
as well.
6. Preparation and Review
Papers and presentations:
Each student is requested to submit several short essays on the topics in the lecture
course and a term paper at the end of the lecture course. The student is usually expected
to make the term paper by improving one of the short essays he or she has already submitted.
Each student is requested to make a brief presentation on his or her term paper in the
final classes as well.
Debates, questions and comments:
Debates over the topics in the lecture course will be frequently formed in class. The
students are encouraged to express their original views as much as possible.
Questions and comments will be welcome in and after class.
7. Note(Requirements, E-mail, Office Hour)
Any IGSAP student who is interested in various issues in the contemporary global society
will be welcome to this lecture course.
Class Title: Environmental Issues and Sustainable Development
Instructors: Shinichi ARAI, Noriyuki SAKUMOTO, Masami TSUJI, Keiichi USHIJIMA
Semester: Autumn
Course Number:EAC-ECM571
Teaching Language : English
1. Course Objectives and Outline
Taking into account the roles of business and financial sectors, clear vision on the importance
of sustainable development in the context of environmental issues will be discussed and
developed through lectures on the following:
- Japan’s experience to overcome serious environmental pollution and its approaches to
achieve sustainable society
- Legal systems including environmental impact assessment (EIA) systems, based on which
projects are assessed and implemented to promote sustainable development in developing
countries
- Development projects and their environmental impacts in Asian countries
- Measures and actions for sustainable development including those based on corporate social
responsibility (CSR) by various stakeholders such as business entities and international
organizations, which play a pivotal role for materializing sustainable society. (Recent streams
of CSR such as Environment, Society and Governance (ESG) investment, Recommendations by FSB
TCFD (Financial Stability Council, Task Force on Climate Related Financial Disclosure)*, and
Activities of Sustainability Accounting Standards Board (SASB) in finalizing the
sustainability accounting standards** will be introduced.)
*:https://www.fsb-tcfd.org/
**:http://www.prnewswire.com/news/sustainability-accounting-standards-board-sasb
- Approaches to achieve sustainable society including Sustainable Development Goals (SDGs)
and Paris Agreement by the international community
2.Learning Goal
- To understand the recent activities and future roles of the business and financial sectors
in achieving sustainable development, as well as the concept of sustainable development and
its implications to CSR, ESG investment and other financial issues including climate-related
financial disclosures and sustainability accounting standards
- To obtain basic knowledge and capacity which are useful for promoting green economy and
sustainable society in financing and auditing, in developing countries and international
community
- To consider better social actions and measures in the future to achieve a sustainable society
taking into account specific situations in a local area, country, region and in the global
scale as well as those in specific sectors such as financing sectors including financing
management department of companies
- To understand history of environmental pollution problems in Japan, legal systems including
environmental impact assessment systems and cases of environmental assessment of projects in
Asia
3.Course Contents and Schedule
Class time : Saturday 14:40-16:10 ( October 2017 ~ January 2018)
15 classes in total
A few classes might be skipped but it will be announced beforehand.
Note: There will be Year End and New Year Holidays from 26th December 2017
to 3rd January 2018
Classroom: IGSAP Classroom in Hirai、
4-6-3 Hirai, Edogawa-ku, Tokyo, Japan 132-0035
http://www.econ.tohoku.ac.jp/econ/IGSAP/english/access/
Contents and Lecturer is presented in the table attached.
4.Assessment Criteria
(1) 10%: Attendance to the classes and active participation in discussion
(2) 50%: Reports on each of the 5 topics ( see 1.Course Objectives and Outline)
(3) 40%: Final report on one of the following topics (The topics are tentative and
confirmed in January 2018)
1. Overview of Japan’s environmental policy against pollution and for conservation
2. Environmental law and administration in Japan and/or Asian countries, such as
Environmental Impact Assessment (EIA) systems
3. Business activities in harmony with environmental protection and sustainability
4. Development projects in various countries, and their environmental impacts and management
5. Approaches to achieve low carbon and sustainable society by Japan and the
international community
5.Textbook and Reading List
See the list of references attached.
6. Preparation and Review
Please read seriously the PPT files, which will be uploaded on IGSAP HP before the classes.
7. Note (requirements, E-mail, Office Hour)
E-mail: [email protected]
Table: Environmental Issues and Sustainable Development Schedule
Numb
er
Date
Topic Lecturer Content (to be confirmed) Reference
1
7st
Oct.
2017.
Orientation,
1.Overview of Japan’s
Environmental Policy
against Pollution and for
Conservation
Shinichi
ARAI
- Objective, Outline, Method
and Evaluation of the
class
- Japan’s Environmental
Policy
-- Introduction of the five
phases of Japan’s
environmental policy
since Meiji Era
-- Presentation of Japans’
experience to overcome
environmental pollution
by a DVD
-- Discussion
PPT ,
DVD,
Reference*
1
2 14h
Oct.
2-1 Environmental Law
and Administration in
Japan and Asian
Countries, Focusing
Environmental Impact
Assessment (EIA) Systems
Naoyuki
SAKU-MOT
O
- Structure, features, and
enforcement situation of
Japanese environmental laws
and those of Asian countries,
in particular, environment
impact assessment laws, will
be introduced. They will be
compared taking into account
countries’ specific
situation.
- Roles of EIA as one of the
powerful environmental
management tools will be
discussed.
PPT
Reference 2
3 21st
Oct.
3-1 Business Activities
& Environment,
Sustainability
Keiichi
USHI-
JIMA
Sustainable Business
Management & CSR
- Hard law and soft law
(e.g. ISO26000 etc.) /
legal compliance and
social responsibility
- Mandatory of disclosure
ESG investment
PPT
Reference*
3
4 28th
Oct.
2-2 Environmental Law and
Administration in Japan
N.SAKU-M
OTO
See 2-1 (14th Oct.)
PPT
Reference 2
and Asian Countries,
Focusing Environmental
Impact Assessment (EIA)
Systems
5 4th
Nov.
3 -2 Business Activities
& Environment,
Sustainability
K.USHI-
JIMA
Sustainable Business
Management & CSR
- Creating Shared Value
- Integrating sustainability
into business strategy
- Business activities
PPT
6 11th
Nov.
3 -3 ditto K.USHI-
JIMA
Sustainable Business
Management & CSR
- Case study and group
discussion
ditto
7
18th
Nov.
3 -4 ditto K.USHI-
JIMA
Sustainable Business
Management & CSR
- Global trends
- Group discussion
ditto
8
25th
Nov.
2-3 Environmental Law and
Administration in Japan
and Asian Countries,
Focusing Environmental
Impact Assessment (EIA)
Systems
N.SAKU-M
OTO
See 2-1 (14th Oct.)
PPT
Reference 2
9
2nd
Dec.
4-1 Development Projects
in Asian Countries, and
Their Environmental
Impacts and Management
Masami
TSUJI
Together with several case
studies, issues on the system
and implementation of
environmental impact
assessment for development
projects in Asian countries
will be discussed.
PPT
Reference 4
10
9th
Dec.
4-2 ditto M.TSUJI Same as above ditto
11 16th
Dec.
4-3 ditto M.TSUJI Same as above ditto
12 23rd
Dec.
5-1 Approaches to achieve
low carbon and
sustainable societies in
Japan and the
international community
S. ARAI - Introduction of
--international approaches
such as Sustainable
Development Goals(SDGs)
--Japan’s domestic actions
PPT
Reference 5
including Basic Environment
Plan, Education for
Sustainable Development and
revitalization of local areas
- Discussion
13 6th
Jan.
2018
5-2 ditto S. ARAI 1.Science of Climate Change
Intergovernmental Panel on
Climate Chante (IPCC) and its
Fifth Assessment Report
2.Measures for Low Carbon
Society
- Introduction of
International Regime Coping
with Climate Change
-- United Nations Framework
Convention on Climate Change
(UNFCCC), Kyoto Protocol and
Paris Agreement
PPT
Reference 6
14 13th
Jan.
2018
5-3 ditto S. ARAI Measures for Low Carbon
Society
- Climate Change and Energy
Policies by countries and
Institutions
-- EU, US, China
--Japan’s actions against
Climate Change
- Discussion
PPT
Reference 7
(Japan)
15 20th
Jan.
2018
Discussion and
Wrapping-up
S.ARAI,
N.SKU-
MOTO,
M.TSUJI
K.USHI-
JIMA
Questions and Discussions on
the topics, in general.
(Note )
PPT
Note: All the lecturers will attend the wrap-up class on 20th January 2018, and respond to
questions submitted by students in advance. Discussions among lecturers will be held if they
are considered useful for understanding the issues by students.
Reference 1 *:
Shinichi ARAI, 2014, Chapter 5 Japan’s Endeavors to Reduce Environmental Pollution and Create
a Sustainable Society, Takao Sasaki ed. Lectures on Environmental Policy, Hokkaido University
Press, Sapporo Japan, p205, ISBN 978-4-8329-0369-2
Reference 2:
(1) The World Bank. “Strategic Environmental Assessments in East Asia and Pacific Region”
(authored by Jiri Dusik & Jian Xie), 2009.
(http://siteresources.worldbank.org/INTEAPREGTOPENVIRONMENT/Resources/SEAprogressreviewinEA
PFINAL.pdf#search='Strategic+Environmental+Assessments+in+East+Asia+and+Pacific+Region')
(2) The World Bank. “Environmental Impact Assessment Regulations and Strategic
Environmental Assessment Requirements Practices and Lessons Learned in East and Southeast Asia,
2006.
(http://documents.worldbank.org/curated/en/2006/04/8314184/environmental-impact-assessment-
regulations-strategic-environmental-assessment-requirements-practices-lessons-east-southeas
t-asia)
(3) Ministry of the Environment. ”Environmental Impact Assessment in Japan,”
(https://www.env.go.jp/en/policy/assess/pamph.pdf#search='Environmental+Impact+Assessment')
Reference 3*:
ISO 26000 - Social responsibility,
www.iso.org/iso/home/standards/iso26000.htm
Reference 4:
Asian Development Bank. “Safeguard Policy Statement”
(http://www.adb.org/documents/safeguard-policy-statement?ref=site/safeguards/publications)
Reference 5:
UNSDGs
https://sustainabledevelopment.un.org/topics/sustainabledevelopmentgoals
Reference 6:
(1) IPCC 5th Assessment Report (AR5), Summary for policy makers
http://www.ipcc.ch/pdf/assessment-report/ar5/syr/AR5_SYR_FINAL_SPM.pdf
(2)Paris Agreement at UNFCCC
http://unfccc.int/resource/docs/2015/cop21/eng/l09r01.pdf
Reference 7:
Annual Report on the Environment 2016
http://www.env.go.jp/en/wpaper/2016/pdf/03.pdf
*: Copies will be available in IGSAP
Class Title:Global Health 1 Instructor:Prof. Yoshitaka TSUBONO Semester:Autumn
Course Number: EAC-ECM572
Teaching Language: English
1. Course Objectives and Outline
We may disagree what type of political system is more just or what type of economic system is more
productive. But we hardly disagree health of the people as one of the most important goals that any political
and economic system should try to achieve. Health thus provides a common ground that any discussion on
social systems should take into account.
Low- and middle-income countries today face “the double burden of disease,” which refers to continuous
burden of undernutrition and infectious diseases (such as tuberculosis, malaria, AIDS, MERS, Ebola and Zika
virus diseases) and rising toll from overnutrition (obesity) and non-communicable chronic diseases (such as
diabetes, heart disease, stroke and cancer). The two types of disease burden pose substantial threats at
individual, community, national and global levels.
With the collapse of political, economic and health care systems after the defeat of World War II in 1945, the
Japanese people suffered devastatingly from undernutrition and infectious diseases. With subsequent
recoveries and developments of these systems, however, they currently enjoy lives with one of the longest life
expectancies in the world, with universal health coverage and equitable access to medical care.
This lecture addresses the overview of global health issues and case studies, and also discusses what could
be learned from Japan’s remarkable success in improving the people’s health during the post WW II period.
2. Learning Goal
The students are expected to learn basic concepts, methods, and current status of global health issues and to
apply these skills and knowledges to propose solutions for health issues of interest in their countries.
3. Course Content and Schedule
Intensive class from Feb 3 (Sat) through Feb 10 (Sat), 2018, at 14:40-16:10 and 16:20-17:50 (8 consecutive
days).
Timetable of Classes
1 Introduction
2 Measuring the Global Burden of Disease
3 Globalization, Climate Change, and Human Health
4 Infectious Diseases
5 Noncommunicable Diseases
6 Mental Health
7 Natural Disasters, Armed Conflict, and Public Health
8 Global Health and the Law
Class contents are subject to modification according to the students’ backgrounds and interests. This will be
discussed in the first class on Feb 3, 2018.
4. Assessment Criteria
(1) 30%: Attendance
(2) 40%: Class participation, including presentation of summary of the textbook chapter
assigned
(3) 30%: Term paper, due by the end of the semester
5. Textbook and Reading List
Hunter DJ and Finberg HV, ed. Readings in global health: essential reviews from the New England journal
of medicine. Oxford University Press, 2016.
ISBN-13: 978-0190271220
6. Preparation and Review
The students are requested to read the relevant chapters in the textbook in advance. The students assigned
to present a summary of the textbook chapters are required to prepare handout to other students. Each student
is required to submit a term paper at the end of semester.
7. Note(Requirements, E-mail, Office Hour)
No previous knowledge of biology or health sciences is required, since this lecture addresses global health
issues from social science perspectives and the lecturer (medical doctor and PhD) will explain relevant basics.
Students can contact the lecturer anytime via email: [email protected].
Class Title:Science Technology and Human Being 1
Instructor:Professor Masako Ikegami Semester:Autumn
Course Number: EAC-ECM573
Teaching Language: English
1. Course Objectives and Outline
This course is designed to introduce the historical case studies of critical decision-making
over the development and use of nuclear weapons and technology, methods and theories of Science
and Technology Studies (STS) and management of technology (MOT) by examining major cases of
science and technology policy involving innovative technology and its impacts on the human
being, with focus on the research and development (R&D) decision-making process and its
consequence.
Main topics include: the Manhattan Project, atomic bombing of Hiroshima and Nagasaki, Cuban
missile crisis, nuclear arms race during the Cold War, weapons of mass destruction (WMD)
proliferation, North Korean and Iranian nuclear crises, missile defence, arms control & nuclear
non-proliferation, and nuclear energy. Some policy issues, such as nuclear arms control and
disarmament, nuclear deterrence, nuclear diplomacy and nuclear energy, are also included.
* NOTE: The contents can be modified upon requests from the students who completed “Science,
Technology and Human Beings I” in the 2017 spring semester.
2. Learning Goal
Upon completion of the course, students are expected to be able to:
• Acquire the basic concepts and understanding of the topics covered in this course thorough
literature reading;
• Develop capabilities of analyzing the historical and current cases of critical
decision-making over the development and use of nuclear weapons;
• Demonstrate capabilities of discussing the complexity of specific nuclear policy issues
through critical thinking and essay work.
3. Course Content and Schedule
DAY 1 (Oct 28)
Lec 1: Introduction: Science & technology in the modern nation-state system
Lec 2: The Manhattan Project: Developing the Atomic bomb
Lec 3: Decision-making of the use of the Atomic bomb re-examined
DAY 2 (Nov 4)
Lec 4: The Cold War nuclear arms race, nuclear deterrence doctrine and strategy
Lec 5: Arms control & disarmament, Nuclear non-proliferation
Lec 6: “Atoms for Peace”: Civilian use of nuclear energy
DAY 3 (Dec 2)
Lec 7: Defense Technology R&D and the Military-Industrial Complex (MIC)
Lec 8: The Pentagon and the Universities
Lec 9: The social responsibility of scientists and engineers in defense R&D
DAY 4 (Dec 9)
Lec 10: New security problems after the Cold War
Lec 11: Revolution in military affairs (RMA) and modern warfare
Lec 12: Advanced technology and risk society (IoT, Cyber security)
DAY 5 (Dec 16)
Lec 13: Advanced science, technology and human being reconsidered
Lec 14: Oral presentation of the students’ independent studies
Lec 15: Oral presentation and Wrap-up discussion
4. Assessment Criteria
This course consists of obligatory lectures and seminars. Each student is required to read
the assigned readings and come prepared to discuss them. Active participation, oral
presentation and essay work are required to pass the course. Basic knowledge of international
politics is preferable for effective participation. The evaluation is based on the followings:
• Regular class attendance and active participation: 40%
• Essay work (final paper) with oral presentation: 60% (essay 30% + oral presentation 30%)
5. Textbook and Reading List
A compendium of articles and book chapters will be distributed as hand-outs
6. Preparation and Review
This course consists of obligatory lectures and seminars. Each student is required to read
the assigned readings and come prepared to discuss them. Active participation, oral
presentation and essay work are required to pass the course. Basic knowledge of international
politics is preferable for effective participation.
7. Note(Requirements, E-mail, Office Hour)
Office hour by appointment via E-mail <[email protected]>
Class Title: Public Policy Formation in Practice 1 | Instructor: Dr. Ryan Hartley | Semester: Autumn
Course Number: EAC-ECM574
Teaching Language:English
1. Course Objectives and Outline
The course’s goal is to introduce the study of Public Policy with a particular focus on both theoretical and practical
dimensions. This means: (1) understanding the historical and conceptual pre-cursors to approaching public policy; (2)
coming to terms with differing approaches to public policy, in terms of typologies, frameworks, and theories; and (3)
grasping the various methods of analyzing public policy, ranging from the traditional to the non-mainstream.
Topics are organised into ‘7 x two-class’ themes. The seven themes are: (1) Introduction to Public Policy, (2) Policy,
Power, and Politics, (3) Mapping the field of Public Policy, (4) Theorising Public Policy, (5) Analysing Public Policy,
(6) The Policy Cycle, and (7) Beyond the Policy Cycle. Therefore for each of these seven themes, two intra-thematic
topics will be explored.
2. Learning Goal
The course is a partner to my other class “Seminar Class in Public Policy”. In that class we will be discussing an array
of readings. In this class, the lecture format is primarily relied on. I expect students to actively participate in lectures and
not simply passively listen. This means being part of what might be called a ‘strongly led discussion’ rather than a
passively received lecture. You will be expected to question and critically engage with what you will hear.
With these learning goals in mind, each class will follow the same structure: 50-60 minute lecture, and 20-30 minute
Q/A. Not only will this help develop a broad range of learning skills and consolidate the knowledge you will be
receiving, you will be being assessed on your participation during this time.
You will also be assessed on the basis of a written output (an essay) and a verbal output (presentation). Both essay and
presentation will be on the same topic. The topic will be an analysis of (a) a policy of your choice in (b) a country of
your choice at (c) a time period of your choice. You will work on the development of your choice of this topic through
discussion with your teacher. The deadline for both will be January 23rd
. THIS DEADLINE MUST BE MET AND NO
EXCUSES WILL BE ACCEPTED.
3. Course Content and Schedule
You can find this syllabus here - http://tinyurl.com/zd97y7w and the readings for the seminar class here -
http://tinyurl.com/zpfzpe4
Class Date/Time Theme Topic
1
Tuesday, October 3rd
, 13.00-14.30
Introduction to Public
Policy
What is Public Policy?
2
Tuesday, October 10th
, 13.00-14.30 Historical Contexts
3
Tuesday, October 17th
, 13.00-14.30 Policy, Power, and Politics
Power and Policy
4
Tuesday, October 24th
, 13.00-14.30 Government Systems and Ideologies
5
Tuesday, October 31st, 13.00-14.30
Mapping the field of Public
Policy
Typologies
6
Tuesday, November 7th
, 13.00-14.30 Policy Types
7
Tuesday, November 14th
, 13.00-14.30
Theorising Public Policy
Theoretical Approaches
8
Tuesday, November 21st, 13.00-14.30 Agents and Structures, Rationality
and Ideas
9
Tuesday, November 28th
, 13.00-14.30
Analysing Public Policy
Policy Analysis
10
Tuesday, December 5th
, 13.00-14.30 Institutions, Groups, Exogenous
Shocks, Actors, and Ideas
11
Tuesday, December 12th
, 13.00-14.30
The Policy Cycle
The Policy Cycle
12
Tuesday, December 19th
, 13.00-14.30 Stages of the Policy Cycle
13
Tuesday, January 9th
, 13.00-14.30
Beyond the Policy Cycle
Alternatives to the Policy Cycle
14
Tuesday, January 16th
, 13.00-14.30 Public Policy in a Global Context
15
Tuesday, January 23rd
, 13.00-14.30 Presentations and Essay deadline
4. Assessment Criteria
(1) 20%: Attendance, class performances, and group work.
(2) 40%: Essay, 2000-3000 words (deadline – class 15, January 23rd
)
(3) 40%: Presentation and leadership (deadline – class 15, January 23rd
)
5. Textbook and Reading List
* Adachi, Yuko., Hosono, Sukehiro. & Iio, Jun. (2015) Policy Analysis in Japan. University of Bristol: The Policy Press
(International Library of Policy Analysis)
* Anderson, James. E. (2003) Public Policymaking: An Introduction. Boston: Houghton Mifflin
* Birkland, Thomas, A. (2016) An Introduction to the Policy Process: Theories, Concepts, and Models of Public Policy
Making. New York & London: Routledge (4th ed.)
* Cairney, Paul. (2012) Understanding Public Policy: Theories and Issues. London: Palgrave Macmillan
* Fischer, Frank., Miller, Gerald. J. & Sidney, Mara. S. (2007) Handbook of Public Policy Analysis: Theory, Politics,
and Methods. Boca Raton, London, New York: CRC Press
* Heywood, Andrew. (2012) Politics. Hampshire and New York: Palgrave Macmillan (2nd
ed.)
* John, Peter. (2012) Analyzing Public Policy. Oxon & New York: Routledge (2nd
ed.)
* Knill, Christoph. & Tosun, Jale. (2012) Public Policy: A New Introduction. London: Palgrave Macmillan
* Kraft, Michael. E. & Furlong, Scott. R. (2012) Public Policy: Politics, Analysis, and Alternatives. California, London:
Sage Publications Ltd.
* Lister, Ruth. (2012) Understanding Theories and Concepts in Social Policy. University of Bristol: The Policy Press
* Moran, Michael., Rein, Martin. & Goodin, Robert E. (2006) The Oxford Handbook of Public Policy (Oxford
Handbooks). Oxford: Oxford University Press
* Sebatier, Paul. A. & Weible, Christopher, M. (2014) Theories of the Policy Process. Boulder, Colorado: Westview
Press (3rd
ed.)
6. Preparation and Review
Students are expected to attend and participate actively in lecture time, and to complete written and spoken assignments
on time and to a high standard.
7. Note(Requirements, E-mail, Office Hour)
Email contact: [email protected]
Class Title:History of Finance for SMEs 1 Semester:Autumn
Instructor: Masatoshi SAKAKI, Takeshi NAKANO, Kenji Wakatsuki
Course Number: EAC-ACC574
Teaching Language: English
1. Course Objectives and Outline
It is said that the high accounting literacy level in Japanese society is remarkable (e.g. tax
return using self-declaration by more than 4 million companies (mainly by SMEs: small and
medium enterprises)). This Japanese social infrastructure that supports SMEs has been built and
developed since the modernization period in Meiji Era. This history of development in Japan would
be very informative for Asian and African countries where need to develop social institutions under
the cooperation of the public and private sectors in the rapid economic development.
In this lecture class, we'll introduce the history of finance for SMEs focusing on business
administration, accounting and other surrounding systems in SMEs referring to best practice in
Japan.
2. Learning Goal
The principle goal of this lecture class is to learn essential knowledge to become professionals
who are willing to contribute to the society and organizations through development of business
environment of SMEs.
In Japan, after the Meiji Era, a community-based financial system for SMEs developed, and
especially after World War II, this financial system conducted by SMEs has played an important
function for Japanese economy and industrial development.
Moreover in recent years, with the progress of globalization, it has become easier for some
business entrepreneurs who have achieved great success to list their shares to the securities
markets and received huge funds to become big companies. However, from the standpoint of SMEs
in globes, still we can find many social issues surrounding SMEs finance system. It is indicated that
the development of supporting financial system for SMEs has been delayed, and there is a
movement to find the key to solve such problems in the financial system.
It is considered that this Japanese best practice of SMEs would provide some important clues
for developing SME finance system for many emerging countries.
3. Course Content and Schedule
# Date Topic Contents Reference
1 October 8 th Introduction of the lecture
course
Objective, Outline,
Methods, Evaluation
PPT
2 October 15 th Case of SME Management
of Japan (1)
Case studies PPT
3 October 22 th Case of SME Management
of Japan (2)
Case studies PPT
4 October 29 th Case of SME Management
of Japan (3)
Case studies PPT
5 November 5 th Case of SME Legal matters
of Japan (1)
Case studies PPT
6 November 12 th Case of Cross border listing
to USA for SME of Japan
Case studies PPT
7 November 19 th Practice of SME Banking(1) Case studies PPT
8 November 26 th Practice of SME Banking(2) Case studies PPT
9 December 3rd Practice of SME Banking(3) Case studies PPT
10 December 10 th Practice of SME Banking(4) Case studies PPT
11 December 17 th Practice of SME Banking(5) Case studies PPT
12 January 7th Hot topic of SME Finance Case studies PPT
13 January 14th Case of SME Legal matters
of Japan (2)
Case studies PPT
14 January 21th Case of SME Legal matters
of Japan (3)
Case studies PPT
15 January 28th Shinkin-bank, SME bank
unique to Japan.
Wrap-up
Lecture of Shin-kin
Central Bank
Professional
PPT
· Lecture contents are subject to change according to the lecture progress and lecturers’
schedules.
· Detail schedule will be informed at the first lecture class.
Basic outlines
(1) Globalization and its impacts towards SMEs
According to the evidence by Japanese Global Automobile industry, it is obvious that Japanese
automobile industry is supported by a wide base of small business groups.
We’ll learn about its history and characteristics.
(2) Basic Institutional Systems surrounding SMEs
When we talk about Japanese SEMs’ economic systems, best knowledge surrounding SMEs such as
legal and tax systems are mandatory. We’d like to learn the history of various SMEs institutions in
Japan, not only its success points, but also from failed points etc.
(3) Venture company
Unlike the US venture, Japanese venture companies have grown over various difficulties under
strict regulations. Current large companies representing Japan started their business originally
from ventures, and have grown over the restrictions and overcome the difficult social environment.
Regulations are not all evil. It also works as to protect the lives and safety of the people. We would
like to tell the Japanese experience of venture companies which have achieved balance between
such regulations and growth.
4. Assessment Criteria
Class participation 70% (No show counts for zero points in the final evaluation). Report 30%.
5. Textbook and Reading List
· No main textbook specified.
· Handouts will be provided in each class.
· Reference materials are announced as necessity in the class.
Reference(Main)
· Teruyuki Kawasaki, Takashi Sakamoto, General Accounting Standards for small-and
Medium-Sized Entities in Japan, Wiley, 2014.
Some copies are available at IGSAP office
References : useful websites for study
· Japanese tax guide by National tax agency in Japan
https://www.nta.go.jp/foreign_language/
· Japanese Law Translation (in English)
http://www.japaneselawtranslation.go.jp/law/list/?ft=2&re=01&dn=1&yo=%E4%BC%9A%E7
%A4%BE%E6%B3%95&ia=03&=&x=78&y=25
· Outline of SEM Policies by the Small and Medium enterprise Agency
http://www.chusho.meti.go.jp/sme_english/index.html
· Small Firms in the Japanese Economy
http://www.crosscurrents.hawaii.edu/content.aspx?lang=jap&site=japan&theme=work&subt
heme=INDUS&unit=JWORK059
References : Doing Business series
· Doing Business in Japan - World Bank Group
http://www.doingbusiness.org/data/exploreeconomies/japan
· How to Set Up Business in Japan | Investing in Japan - JETRO
https://www.jetro.go.jp/en/invest/setting_up/
6. Preparation and Review
It is encouraged to read reference materials before and after the class.
7. Note(Requirements, E-mail, Office Hour)
Email: [email protected]
Class Title:Corporate Finance and Cash Flow Management 1 Instructor:Noboru Nishiyama
Semester:Autumn
Course Number: EAC-ACC577
Teaching Language: English
1. Course Objectives and Outline
Profit-and-loss (P/L) statement and Balance sheet (B/S) are utilized by financial institutions
for numerically evaluating financial health of the individual companies. Relationships between
cash flow statement and P/L statement is considerably important for small and Mid-sized
enterprises (SMEs) to maintain an awareness of the short term cash flow for disclosure of
corporate information. SMEs require explaining their business plan as well as prospect of cash
flow to relevant financial institutions such as credit union (Shinyo-Kinko), credit association
(Sinyo-Kumiai) and second tier of regional banks (Chiho-ginko). In this lecture, it would be
designed for students to understand some knowledge in order to realize the short-term project
(within 1 year) as being related to the general corporate finance theory.
2. Learning Goal
The aim of this class is to expect students to learn the practical aspects of Finance Theory
especially for SME in Japan through discussing short term business plan and cash flow
management.
3. Course Content and Schedule
The class will be given in Hirai #1 classroom at 16:20-17:50 on every Wednesdays from the
beginning of October in 2017 to the end of January in 2018. 15 classes will be held in total.
※A special session to visit Japanese financial institutions or entities would be scheduled as a
class after in November. Details shall be announced later when the date of the session has
something definite.
Table: Corporate Finance and Cash Flow Management 1 Schedule
# Date Topic Content Reference
1 2017.10.4 Orientation &
Introduction
Objective, Outline of
the classes, Method,
Evaluation
PPT
2 10.11 SME in Japan at the
glance
Some relevant
organizations for
supporting SME
Understanding whole
picture of Japanese
enterprises including
SME.
PPT
3 10.18 SME and their
accounting &
reporting systems in
Japan
Learn background of
SME accounting &
reporting system,
Financial statements
types and their
characteristics
PPT
4 10.25 SME in Japan at the
glance and their
accounting &
reporting systems in
Japan
Short presentation and
submit the presentation
materials for 2-3
5 11.1 Profit measurement
for SME (1)
Introduction of Main
indicators for profit:
Gross Income,
Operating Income,
recurring Income,
EBIDA, Net Income
PPT
Reference *1
6 11.8 Profit measurement
for SME (2)
Introduction of Main
indicators for profit:
Gross Income,
Operating Income,
recurring Income,
EBIDA, Net Income
PPT
Reference *1
7 11.15 Profit measurement
for SME (3)
Short presentation and
submit the presentation
materials for 5-6
PPT
Reference *1
8 11.22 Evaluation of SME’s
FH (financial health)
(1)
Introduction of Main
indicators for FH:
Operating profit on
sales, Total asset
turnover
PPT
Reference *1
9 11.29 Evaluation of SME’s
FH (financial health)
(2)
Introduction of Main
indicators for FH:
Capital-to-asset ratio,
PPT
Reference *1
ROE
10 12.6 Evaluation of SME’s
FH (financial health)
(3)
Short presentation and
submit the presentation
materials for 8-9
PPT
Reference *1
11 12.13 Cash flow
management (1)
Statement of cash
receipts and
disbursement
PPT
Reference *1
12 12.20 Cash flow
management (2)
Cash flow statements PPT
Reference *1
13 2018
1.10
Cash flow
management (3)
Presentation and
submit the presentation
materials for 11-12
PPT
Reference *1
14 1.17 Summary of whole
classes
Summarize and explain
the discussion and
presentation going
forward
PPT
15 1.24 Discussion and
presentation
Final presentation and
submit the presentation
materials from students
PPT
4. Assessment Criteria
(1) 30%: Class participation and contribution
(2) 30%: 3 times of presentations with discussions and submission of the materials.
(3) 40%: Discussions and final presentation
Note: The ratios may be changed and are notified.
5. Textbook and Reading List
*1: Robert Parrino, David S. Kidwell, Thomas Bates, Peter Moles, Fundamentals of Corporate
Finance, 3rd Edition International Student Version, 2015 (The 2 books are to be stored at the
staff room of Hirai.)
6. Preparation and Review
Pre-reading and review of the class materials is required. The class materials would be
distributed before each classes as earlier as possible. You may also need to challenge each
summary reports or presentation materials to reflect your original ideas in line with the theme
given in the classes.
7. Note(Requirements, E-mail, Office Hour)
I would always welcome questions and feedback by e-mail: [email protected]
It is advisable for students who is intended to enroll in Corporate Finance and Cash flow
management 1
1 It’s preferable that students would enroll in Corporate Finance and Cash flow management 2
after or before this class and have strong interests in the subject.
2 Enrollment in RST on Finance (Class is to be held on every Wednesday, 18:00 – 19:30) would be
recommendable if you are interested in any broader research topics relevant to finance area or
statistics with data analysis.
Class Title:Scoring Model 1 Instructor:Masumi Nakashima ,Ph.D. Semester:Autumn
Course Number: EAC-ACC576
Teaching Language: English
1. Course Objectives and Outline
This course provides a comprehensive framework for business analysis and valuation by using
financial statement information. Students can learn not only the concepts and principles for
evaluating a firm’s financial performance and predicting its future economic condition but
also tools for the financial statements analysis. Topics are covered: Strategy Analysis,
Accounting Analysis, Financial Analysis, and Prospective Analysis. The goal is to understand
the basic principles of fundamental analysis and to obtain skills and techniques to analyze
the financial statements and determine the fundamental value.
2. Learning Goal
The goal is to understand the basic principles of fundamental analysis and to obtain skills
and techniques to analyze the financial statements and determine the fundamental value.
3. Course Content and Schedule
The following is the tentative schedule.
# Date Topic Contents Reference
1 10.5 IGSAP Orientation Students should
understand the course
objective, course
materials, schedule,
and grading of this
course.
2 10.12
How to use database
(1):
Nikkei NEEDS learning
Students should
understand how to
obtain financial
statement data in
Japanese public firms
through NIKKEI NEEDS.
Handout
materials
3 10.19
How to use database
(2): eol database
learning
Students should
understand how to
obtain financial
statement data in
Japanese public firms
through aol database.
Handout
materials
4 10.26 Framework for business
analysis and valuation
Students learn a
comprehensive
framework for
business analysis by
Read Chapter 1
in #1 Palepu and
Healy
using financial
statement
information.
5 11.2
9:00-10:30
Strategic analysis Students understand
how to evaluate the
economic condition of
a firm and to identify
the firm’s profit
drivers and key risks.
If students obtain
the skills, he or she
can assess the
sustainability of the
firm’s operations
and to forecasts its
future performance.
Read Chapter 2
in #1 Palepu and
Healy
6 11.2
10:30-12:00
Accounting analysis:
Earnings management
Numbers Game
Students learn how to
analyze the degree of
distortion in a
firm’s accounting
numbers. Students
need to understand two
kinds of earnings
management:
accruals management
by employing accruals
and real management by
using cash flows.
Chapter 3 #1
Palepu and Healy
Read #3 Jones
(1991) and #4
Roychowdhury,
(2006).
11.9 No Class (Dr.Nakashima
attends the
conference.)
7 11.16
9:00-10:30
Accounting analysis:
Students learn how to
analyze the degree of
distortion in a
firm’s accounting
numbers. Students
need to understand two
kinds of earnings
management:
accruals management
by employing accruals
Chapter 4 in #1
Palepu and Healy
Read #3 Jones
(1991) and #4
Roychowdhury,
(2006).
and real management by
using cash flows.
8 11.16
10:30-12:
00
Earnings quality 1
Students learn how to
assess earnings
quality such as
accruals quality,
discretional
accruals, and
accuracy for future
cash flows.
Read #2 Earnings
Management and
Earnings
Quality
(Nakashima
2015)
9 11.30 Financial analysis:
ratio analysis
Students understand
financial analysis
such as ratio
analysis. Ratio
analysis involve
assessing how the
items in a firm’s
financial statements
are related to one
another. Also, the
ratio analysis focus
on examining a firm’s
income statement item
such as net profit
margin and its balance
sheet item such as
asset turnover and
financial leverage.
Read Chapter 5
in #1 Palepu and
Healy
10 12.7
Financial analysis:
cash flows analysis.
Cash flow analysis
involve evaluating
the firm’s financial
flexibility and
liquidity, and how the
firm manages the cash
flows from operating,
investing, and
financing
respectively. Cash
flow analysis also
provides an
Read Chapter 5
in #1 Palepu and
Healy
indication of
the quality of the
information in the
firm’s income
statement and balance
sheet.
11 12.14
Prospective analysis:
Forecasting
We focus on
forecasting future
performance.
Students learn a
comprehensive
forecasting
approach. Students
need to understand
the approach to focus
on projecting
condensed financial
statements.
Read Chapter 6
in #1 Palepu and
Healy
12 12.21
Paper presentation 1 Paper submission due
prior to
presentations
regarding their
selected firm
analysis. Students
present the paper.
Presentation by
PPT is
encouraged.
13 1.11 Paper presentation 2 Paper submission due
prior to
presentations
regarding their
selected firm
analysis. Students
present the paper.
Presentation by
PPT is
encouraged.
14 1.18
Paper presentation 3 Paper submission due
prior to
presentations
regarding their
selected firm
analysis. Students
present the paper.
Presentation by
PPT is
encouraged.
15 1.25
Paper presentation 4 Paper submission due
prior to
Presentation by
PPT is
presentations
regarding their
selected firm
analysis. Students
present the paper.
encouraged.
4. Assessment Criteria
(1) Contribution to class 15%,
(2) Assignments 25%
(3) Analysis Paper 50%, and
(4) Presentation 10%.
5. Textbook and Reading List
#1 Business Analysis Valuation: Using Financial Statements, Krishna G. Palepu and Paul M.
Healy 5th edition, 2013. South-Western College Publishing (ISBN-10: 1111972303 | ISBN-13:
978-1111972301).
#2 Earnings Management and Earnings Quality: Evidence from Japan, Masumi Nakashima, 2015,
Hakuto Shobo Publishing (ISBN: 9784561362104)
The above textbooks are to be stored at the classroom at Hirai.
6. Preparation and Review
Please read each chapter following the schedule before class. Please work on the assignment
of each chapter after the class as the review of the learning.
7. Note(Requirements, E-mail, Office Hour)
Class Time: October 5, 2017-January 25, 2018, 10:30-12:00, Thursdays.
Classroom: Hirai 4F
Instructor: Masumi Nakashima, M.B.A., Ph.D.
Adjunct Instructor at Tohoku University IGSAP
Professor of Accountancy at Chiba University of Commerce
Email: [email protected]
Office hours: By appointment
Class Title:Organization and Human Resource Management of SMEs 1 (Careers in Theory & Practice)
Instructor:Ilju Kim Semester:Autumn
Course Number: EAC-MAN571
Teaching Language: English
1. Course Objectives and Outline
There are two broad objectives of this course: 1) to increase students’ understanding of career
management from multiple vantage points; and 2) to provide an opportunity for students to
explore and develop their ideas, goals and dreams for their own careers going forward.
Students will be exposed to “state of the art” theory and research on careers, and they will
then have a chance to examine the usefulness and relevance of current theory by analyzing the
careers of “real life” individuals as presented in films, biographical excerpts, and through
interviews with individuals pursuing careers of interest. Attention will be given to the many
factors that influence career development, including individual characteristics and
background, life stage and family status, occupation, job characteristics, organizational and
career advancement structures, as well as economic and societal changes. There will be a
particular focus on examining the evolution of careers over time in various cultural contexts
of Asian countries. New trends such as customized, boundaryless, global and portfolio careers
will be highlighted. Career development will be considered both from the perspective of the
individual and the organization.
Throughout the semester students will be provided tools to facilitate self-exploration and
reflection that will lead to their gaining greater personal insight into the kinds of careers
they want to pursue. They will also learn about effective strategies for finding or creating
job opportunities when they graduate.
2. Learning Goal
To develop depth and breadth of theoretical and practical knowledge in the area of
careers;
To increase competence in critical and analytical skills through examination of the
careers of others using appropriate theories and concepts;
To become more observant of the careers of others and more attentive to career issues
in the media;
To increase capacity for self-reflection and self-understanding through
self-assessment activities and exercises;
To acquire and hone networking and interviewing skills to learn from others’
perspectives, observations, and experiences;
To develop a capacity to integrate learning from diverse sources to enhance the
likelihood of finding great work environments and opportunities for achievement and
contribution.
3. Course Content and Schedule
Class
Session Topic Readings & Assignments Due Dates
#1 Oct. 5 Intro Syllabus
#2 Oct. 12
Overview Lecture
on Career
Development
Theory
Discussion of News
Articles
Chapter 1
Read at least ONE of those listed & be prepared
to summarize 3 main points & why you agree or
disagree
NY times, Aug. 24, 2014 “Japan Seeks
Edge With Global Talent”
NY times, May 29, 2012 “Young and
Global Need Not Apply in Japan”
NY times, Jan. 1, 2015 “To Rescue
Economy, Japan Turns to Supermom”
NY times, Aug. 6, 2007 “Career Women
in Japan Find a Blocked Path”
NY times, June 16, 2013 “Japan’s
‘Science Women’ Seek an Identity”
#3 Oct. 19 Careers as
Inheritance
Chapter 2
Forming Groups for Nov. 9th
Film Analysis
Presentations
#4 Oct. 26 Careers as Cycles
Chapter 3
Mainiero, L.A., & Sullivan, S.E. 2005.
Kaleidoscope careers. Academy of Management
Executive, 19(1), 106-123.
#5 Nov. 2 Careers as Action Chapter 4
#6 Nov. 9 Group Presentations & Discussion on Film Analysis PPT slides
(Nov. 8)
#7 Nov. 16 Careers as Fit
Chapter 5
Career Analysis Paper: Choosing a Subject and
Interview Workshop (1)
#8 Nov. 23 Careers as Journeys
Chapter 6
Career Analysis Paper: Choosing a Subject and
Interview Workshop (2)
#9 Nov. 30 Careers as Stories
Chapter 10
Entrepreneurial Careers
#10 Dec. 7 Careers as Roles
Chapter 10
Considering Career in a Broader Life
Context
Schneer, J.A. & Reitman, F. 2002.
Rough outline
proposal due for
career
self-assessment
Managerial life without a wife: Family
Structure and managerial career success.
Journal of Business Ethics, 27: 25-38
Harrington, B., Van Deusen, F. &
Humberd, B. 2011. The new dad: Caring,
committed and conflicted. Boston: Boston
College Center for Work and Family.
paper
#11 Dec.
14
Careers as
Relationships
Chapter 8
Ibarra, H. and Hunter, M. 2007. How Leaders
create and use networks. Harvard Business
Review, Jan2007, Vol. 85 Issue 1, pp. 40-47
Career analysis
paper
#12 Dec.
21
Careers as
Resources
Chapter 9
Clarke, M. 2012. The organizational career: Not
dead but in need of redefinition. The International
Journal of Human Resource Management
No class on Dec. 28
#13 Jan. 4 New Work & Career
Trends Inside &
Outside
Organizations
Corwin, V. Lawrence, T.B. & Frost, P.J. 2001. Five
strategies of successful part-time work. Harvard
Business Review July-August, 120-127.
Hewlett, S.A. & Luce, C.B. 2005. Off-ramps and
on-ramps. Harvard Business Review, March,
43-54
Marche, S. 2013. The masculine mystique. Atlantic
Monthly, July/August, 114-126.
Belkin, L. 2003. The Opt-Out Revolution. New
York Times Magazine, Oct. 26, pp. 42, 46, 47, 58,
85.
#14,15
Jan. 11, 18
Student Presentations and Discussion Career
Self-Assessment
Paper
4. Assessment Criteria
In class, we will engage in a number of learning activities throughout the semester, requiring
your full involvement. I will strive to make the class interactive and you must be involved
on a regular and on-going basis. My role is to provide you with resources and to assist you
in gaining new perspectives and knowledge, but ultimately it is your duty to learn. To this
end, I suggest that you come to every class prepared (having completed all readings and outside
assignments) and willing to contribute to our class learning environment. Preparation and
contribution are two keys to success in this class. Prior to each class session, there will
generally be a reading assignment, along with some required pre-class preparation.
•Career Analysis of the Acquaintance (10%)
•Film Analysis Group Presentations (20%)
•Rough Outline Proposal for Career Self-Assessment Paper
•Career Analysis Paper (20%)
•Career Self-Assessment Paper & Presentation (40%)
•Participation (10%)
Film Analysis – Group Presentation and Class Discussion
The aim of this assignment is to introduce students to applying theory to analysis of actual
cases and to generate deeper understanding of individuals’career choices and actions. Groups
and films will be formed by the professor based on individual preferences for films. Each
student must also commit to viewing one additional film than the one to be analyzed and will
be responsible for commenting or critiquing the presentation of another group. Groups will
have time to meet at the end of class on Oct. 19 to plan their work on this assignment, which
is due Nov. 8, meaning that the electronic copy of PP Slides must be turned in on Nov. 8.
Groups (or representatives) are strongly recommended to meet with the professor once the
presentation is taking shape, to be sure the approach is on track. On Nov. 9 each group will
have 15 min. to present their analysis to the class, followed by leading a class discussion
of 10 min. The presentation should include:
a) A summary of the plot of the film and an overview of the main character’s career
trajectory as presented in the film;1
b) Identification and description of the three most important factors that you think
have had or are having the most influence on the individual’s career; include an
explanation of how these factors are related to the Inheritance, Cycle, AND/OR
Action metaphors, as well as making a case and presenting evidence supporting your
selection of the 3 factors;
c) Analysis of how the concepts of ‘habitus’ and ‘field’ are illustrated in the
film;
d) Conclusions about how well career theories embedded in the Inheritance, Cycle, and
Action metaphors account for the career trajectory you analyzed.
Presentations must not exceed 15 min. and will be interrupted should they do so. It is not
necessary for all group members to participate in the presentation, as there will be only one
grade or mark for the team as a whole.2 Groups are recommended to assign members to different
aspects of the film to pay attention to before seeing the movie and to discuss their perceptions
and conclusions before crafting the presentation. A hard copy of the PP Slides must be brought
to class and given to Prof. Kim on Nov. 8th.
Career Analysis Paper
The purpose of this paper is for students to demonstrate: a) ability to gather in-depth
information about a single individual’s career and to convey the essential facts and
ingredients of that career in their own words; b) mastery of selected material in the course
by using concepts and theory to offer insights and understanding beyond the superficial story;
c) analytical skill in choosing appropriate frameworks to apply informatively to the case at
hand. This assignment also provides an opportunity for students to develop skills in
interviewing, and there will be a workshop in class held on Nov. 16 and/or Nov. 23 to help
students prepare for this aspect.
The subject of this paper must be 40 years old or older and may NOT be a member of your immediate
family (mother, father, sibling). It is strongly suggested that you choose to interview someone
who is pursuing or has pursued in the past some kind of work that is of great interest to you,
because the assignment represents an opportunity to learn more about a field you are
considering. If you need help locating an individual who is in a particular field and would
be willing to be interviewed, please make an appointment to meet with me at least 1 month before
the due date.
The paper consists of 2 parts:
1) Conveying the journey
a. Providing a summary of the individual’s career path from the end of schooling
to the present. This should be your retelling the story but without analysis.
You should include the sequence of jobs held over time, with information about
how the various moves came about and possibly peaks and valleys in terms of
most and least fulfilling points in time.
b. Giving an account of the individual’s reflections on factors influencing
his or her career;
2) Analysis
Selecting two or three career metaphors to use to explain and illuminate the
individual’s career—how and why it has turned out as it has to date. You should
demonstrate your understanding of theory covered so far in the course and be
selective about your choice of metaphors to draw on.
Part 2 must be at least 1/3 of the total paper in terms of number of pages. This paper may
turn out to be of very different lengths depending upon the informant’s age and the complexity
of his or her career. In general, I would expect the paper to be 6-12 pages, double-spaced,
using 12 Font and 1 inch margins all around. However, longer papers are acceptable as long
as they don’t exceed 15 pages.
Career Self-Assessment Paper
The purpose of this paper is for you to engage in self-assessment and career exploration
activities in order to develop further your understanding of yourself and the kind of work
or work environment that you may want to pursue. The paper will consist of 3 parts: I
Self-Assessment; II Finding Ideal Work; III. Synthesis of Learnings from Parts I and II and
linking to theory from the course. You will be expected to:
1) complete at least 3 different self-assessment activities (These must draw on more
than one source) suggested either in Text 1: Ch. 2 or in Text 2 (e.g. interest inventory,
autobiography exercise, lifestyle representation, interview with someone who knows you
well, 360 degree feedback instrument, etc.);
2) complete 3 different “finding ideal work” exercises or activities as input to this
paper, including at least one “informational interview;” (See Text 1: Ch. 4 and Text
2)
3) engage in integrating the information you generate, using the data as evidence, and
drawing conclusions about possible future career directions.
The paper will include reporting on your findings from 1) and 2), and an Appendix with test
results, inventories, summary of interviews conducted, or other raw data used; and then your
analysis (3), which should synthesize the information generated from your self-assessment and
exploration of potential jobs/organizations/settings, as well as draw on theory from the course
in an appropriate manner.
Participation
Participation will be determined by your attendance record and by the quality of your
contributions to class discussions. An interim Participation Mark will be included in Feedback
on the Mid-Term Exam, so students know where they stand.
Class participation will provide opportunities to practice application of theory and concepts
learned in class to concrete Industrial Relations situations. Attendance and participation
in class is important. The kinds of behaviours I am looking for in class include:
Coming to class having done the readings and being prepared to discuss them
Comments or questions that follow from or add to, rather than distract from, those made
by others.
Examples from current news of the day or week, as reported in newspapers or on television.
Opinions expressed that are well thought-out based on experience, conceptual materials
from class, or outside readings.
It is not the quantity of contributions that counts: a student who speaks only two or three
times the whole term may still earn a high participation grade if the quality of the contribution
is high.
5. Textbook and Reading List
Required Texts: Understanding Careers: Metaphors of Working Lives, 2014, Kerr
Inkson. London: Sage.
Articles to be downloaded from Google Scholar
6. Preparation and Review
*See Assessment Criteria above
7. Note(Requirements, E-mail, Office Hour)
*ADJUSTMENTS TO THE SYLLABUS
As the semester progresses, you should expect some changes, additions, or deletions to this
syllabus. Typically, these are not large adjustments and may often involve identifying which
portions of a Chapter or a reading can be skipped or skimmed quickly. Any added course material
will be distributed in class.
Email: [email protected]
Office Hour: Wednesdays 2:00-4:00pm, or by appointment
1. Use of Internet film clips or summaries are strongly discouraged. What will be evaluated
here is how well the overall plot and individual career are captured in the team’s own words,
through your eyes.
2. If members of a team believe one or more members have not contributed to the end product
and therefore not earned the mark, they are encouraged to communicate individually by email
with the professor, who will follow-up.
Class Title:Japanese Business Communication 1Instructor:Yoko Suga Semester:Autumn
Course Number: EAC-ECM673
Teaching Language: English, Japanese (Direct Method as much as possible)
1. Course Objectives and Outline
As part of an effort towards globalization, Japanese companies that employ foreigners must
take active measures. As a result of global trends, the number of students employed by Japanese
companies (including internships) will vary, and this will have an effect on the opportunities to
communicate in Japanese.
Students will be expected to be able to; express themselves through greetings, introduce
themselves, and talk about their country and culture, to the companies or organizations in which
they work,
In addition, this school's course aims to cultivate world-class international specialists, so in
some cases, exhibiting leadership in specialized fields and making use of the Japanese language
as leaders is expected. Besides, students will need to survive in Japan for at least 10 months (DD
students), 2years (General students)
Essential Japanese literacy, the ability to adapt to Japanese society and to higher level
communication skills with basic etiquette are indispensable factors.
This course is organized to lay the groundwork for studying the above areas.
2. Learning Goal
The learning goal is enable students to obtain basic communication skills in Japanese
cultural knowledge and manners necessary to effectively and appropriately perform various
kinds of basic interpersonal and interpretive communication tasks in real-life or business
situations within and beyond classroom situations.
3. Course Content and Schedule
The number of lessons in one semester is limited. Students will be expected to practice
in-and out-of-class actively, to act up the above mentioned skills. Even after completing both
JP class 1 and 2, students will be expected to continue to study and practice Japanese
language.
Schedule
# Date Topic Contents Reference
1 10.5 Orientation
Introduction
Preliminary
lesson
(1)
General feature of Japanese
Japanese script
Pronunciation, Accent, Intonation, Unvoiced
consonants
Greetings
-Can do:
1) Name
2) Pronounce Japanese syllables
3) Classroom instructions
4) Daily greetings and expressions
PPT
Flash Card
(Homework
One by
one)
2 10.12 Preliminary
lesson
(2)
Review #1
Greetings, useful Expressions
Japanese script
Pronunciation, Accent, Intonation, Unvoiced
consonants
Greetings
-Can do:
1) Name
2) Pronounce Japanese syllables
3) Classroom instructions
4) Daily greetings and expressions
PPT
Flash Card
(Homework
One by
one)
3 10.19 Preliminary
lesson
(3)
Review #1,2
Greetings
-Can do:
1) Greetings and Expressions in business
situations
2) Exchange business cards
3) Count numerals
PPT
Flash Card
(Homework
One by
one)
4 10.26 L1
The first meeting
(1)
Review #1, 2, 3
Various situations one meeting someone for the
first time (1)
-Can do:
1) Affirmative sentence
2) Negative sentence
3) Interrogative sentence
4) Affiliation
5) Communication about age
6) Reject personal questions
PPT
Flash Card
(Homework
One by
one)
5 11.2
L1
The first meeting
(2)
Review #1, 2, 3, 4
Various situations one meeting someone for the
first time (2)
-Can do:
1) Affirmative sentence
2) Negative sentence
3) Interrogative sentence
4) Affiliation
5) Communication about age
6) Reject personal questions
PPT
(Homework
One by
one)
6 11.9 L2
Indication, gift
(1)
Review #1, 2, 3, 4, 5
Indicate something, ownership
Some situations one send someone something as
PPT
(Homework
One by
a gift (1)
-Can do:
1) Indication something, ownership
2) Communication with Gift
3) Communication about Family
one)
7 11.16 L2
Indication, gift
(2)
Review #1, 2, 3, 4, 5, 6
Indicate something, ownership
Some situations one send someone something as
a gift (2)
-Can do:
1) Indication something, ownership
2) Communication with Gift
3) Communication about Family
PPT
(Homework
One by
one)
8 11.23 L3
Ask something
(1)
Review #1, 2, 3, 4, 5, 6,7
Ask place, price, company, country etc. (1)
-Can do:
1) Guide
2) Shopping
PPT
(Homework
One by
one)
9 11.30 L3
Ask something
(2)
Review #1, 2, 3, 4, 5, 6,7, 8
Ask place, price, company, country etc. (2)
-Can do:
1) Guide
2) Shopping
PPT
(Homework
One by
one)
10 12.7 L4
Time, Week,
Basic verb,
Daily activities
(1)
Review #1, 2, 3, 4, 5, 6, 7, 8, 9
Explain activities with time
Verb (present, past, future)
-Can do:
1) Explain about daily activities
2) Inquiry
PPT
(Homework
One by
one)
11 12.14 L4
Time, Week,
Basic verb,
Daily activities
(2)
Review #1, 2, 3, 4, 5, 6, 7, 8, 9, 10
Explain activities with time
Verb (present, past, future)
-Can do:
1) Explain about daily activities
2) Inquiry
3) Information about telephone
PPT
(Homework
One by
one)
12 12.21 Activity for
L1~L4
Review #1, 2, 3, 4, 5, 6, 7, 8, 9, 10,11
Team Activities
1) Check the homework via Activity
PPT
(Homework
One by
2) Question Cards one)
13 1.4
L5
Move by
transportations
(1)
Review #1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11,12
Explain transportations and tools/ways
Verb (present, past, future)
-Can do:
1) Ask transportations
2) Explain doing with whom
3) Ask date
PPT
(Homework
One by
one)
14 1.11 L5
Move by
transportations
(2)
Review #1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11,12, 13
Explain transportations and tools/ways
Verb (present, past, future)
-Can do:
1) Ask transportations
2) Explain doing with whom
3) Ask date
PPT
(Homework
One by
one)
15 1.18
1.25
Check and
Review
Check the level of achievement and review
one by one (1student=10-15minutes)
In case check and review time is not enough on
the 18th, also on the 25th.
PPT
4. Assessment Criteria
Students are expected to attend the class regularly, participate actively in class and do all
assignments. And please follow the rules in the class.
-Attendance, and Learning, Pair or Group Work’s Attitude actively in the class =35%
-Homework =30%
-Examination =35%
5. Textbook and Reading List
-Textbook
〇Minna no Nihongo Shokyu I, the 2nd edition, 2013
http://www.3anet.co.jp/ja/3110/ (Kana ver.)
http://www.3anet.co.jp/ja/3715/ (Roman alphabet ver.)
-Grammar book
〇Minna no Nihongo I - Translations & Grammatical Notes, English ver. 2013
http://www.3anet.co.jp/ja/3346/ (Kana ver.)
http://www.3anet.co.jp/ja/3716/ (Roman alphabet ver.)
〇Minna no Nihongo I - Translations & Grammatical Notes, Chinese ver. 2012
http://www.3anet.co.jp/ja/3347/ (Kana ver.)
(* It depends on each student.)
Students are expected to continue to study Japanese language and manners with the
same textbooks and grammar books in both autumn semester and spring semester.
*
*
-Reference
KANJI LOOK AND LEARN, 2009
BASIC KANJI BOOK VOL.1, 2010
(The above reference books are for students from countries that do not use Chinese
characters in their writing.)
Japanese for Busy People, the 3rd edition, 2011
Kurashi no Nihongo - Conversation Book for everyday Japanese and English, 2008
NIHONGO FUN & EASY Survival Japanese Conversation for Beginners, 2009
Japan - The Original Point and Speak Phrase book, 2001
Japanese Sentence Patterns for Effective Communication: A Self-Study Course and
Reference, 2012
The first Japanese textbook for foreigners in English, 2009
My First Hiragana Activity Book, 2000
Doraemon no Dokodemo Nihongo, 2009
A Dictionary of Basic Japanese Grammar, 1989 …and so on
The above books and dictionaries are stored in the library, and in addition, there are a lot of
books for studying Japanese and Japanese culture and manners there. Students are expected to
refer above various books. (In Japan, everyone must handle public properties very carefully. So
please don’t note or draw lines in the books, please don’t fold down the corner of a page and don’t
tear pages, and don’t make books dirty.)
6. Preparation and Review
Please read “Minnano Nihongo Grammar Notes” thoroughly and carefully for preparation.
Please memorize new words and phrases for review.
7. Note(Requirements, E-mail, Office Hour)
Once one student skips one lesson, it's very hard to catch up with other classmates.
Therefore, regular attendance is also required.
There is no royal road to learning foreign language, especially for Japanese language that
has 3 type of syllabaries, honorifics, ambiguous expression and gender differences…
Learners must learn Japanese step by step, review repeatedly. It may seem like a hassle
but it is expected that students ought to go back to the basics again and again in the
preparatory stage of foundation. Leaners will not be expected to come to memorize just
words and phrases instantly just only for examination, but will be expected to be able to
practice and survive with what students have studied.
~Rules in Class for keeping our effective learning environment.
1) Arrive on time
2) Be ready to learn
3) Use manners as an adult
4) Set the cell-phone to silent mode (If possible, turn off the cell-phone)
5) No food, no smell of food. Drink is O.K.
6) Be respectful to your classmates and teachers
7) Take risk and make mistakes
8) Raise your hands (But in case you would go to restroom during my lesson, it is O.K that you
could raise your pocket tissues without any words.)
9) Properly throw the trash away in the trash can, we keep our classroom clean
10) Stick to the submission date
E-mail: [email protected]
Office Hour: Students can contact me anytime via email.
Class Title:Japanese Business Communication 2Instructor:Yoko Suga Semester:Autumn
Course Number: EAC-ECM674
Teaching Language: English, Japanese (Direct Method)
1. Course Objectives and Outline
As part of an effort towards globalization, Japanese companies that employ foreigners must
take active measures. As a result of global trends, the number of students employed by Japanese
companies (including internships) will vary, and this will have an effect on the opportunities to
communicate in Japanese.
Students will be expected to be able to; express themselves through greetings, introduce
themselves, and talk about their country and culture, to the companies or organizations in which
they work,
In addition, this school's course aims to cultivate world-class international specialists, so in
some cases, exhibiting leadership in specialized fields and making use of the Japanese language
as leaders is expected. Besides, students will need to survive in Japan for at least 10 months (DD
students), 2years (General students)
Essential Japanese literacy, the ability to adapt to Japanese society and to higher level
communication skills with basic etiquette are indispensable factors.
This course is organized to lay the groundwork for studying the above areas.
2. Learning Goal
The learning goal is enable students to obtain basic communication skills in Japanese
cultural knowledge and manners necessary to effectively and appropriately perform various
kinds of basic interpersonal and interpretive communication tasks in real-life or business
situations within and beyond classroom situations.
3. Course Content and Schedule
The number of lessons in one semester is limited. Students will be expected to practice
in-and out-of-class actively, to act up the above mentioned skills. Even after completing both
JP class 1 and 2, students will be expected to continue to study and practice Japanese
language.
Schedule
# Date Topic Contents Reference
1 10.12 Orientation
Introduction
Review (the essential Japanese vocabulary,
expression, pronunciations, and grammars.
PPT
2 10.19 Benefactives Expression of giving and receiving of favors and
items
PPT
3 10.26 Adjective i-,na-Adjective and how to use it. PPT
4 11.2
Adjective i-,na-Adjective and how to use it. PPT
5 11.9 Existence,
Position
Expression of inanimate and animate existence and
position.
PPT
6 11.16 Counter suffixes,
Frequency
Compare any two
items
Expression of counting items, frequency and
comparing items.
PPT
7 11.23 Past tense,
Negative form
How to make past tense and negative form of
adjective.
PPT
8 11.30 Want, Desire Expression of what learners want and desire to do. PPT
9 12.7 Desire Speech about Desire PPT
10 12.14 V て-form How to make V て-form PPT
11 12.21 V て-form(2) Expression of certain and motion in progress
Expression of offer to do something
PPT
12 1.4
Prohibit Expression of prohibition, continuing action PPT
13 1.11
Way, Character Expression of asking the way,
Expression of N が adj
How to write Greeting Card
PPT
14 1.18
V-nai form Expression of asking or instructing someone not
to do something
PPT
15 1.25 Check and
Review
Check the level of achievement and review
PPT
4. Assessment Criteria
Students are expected to attend the class regularly, participate actively in class and do all
assignments. And please follow the rules in the class.
-Attendance, Pair or Group Works =35%
-Homework =30%
-Examination =35%
5. Textbook and Reading List
-Textbook
〇Minna no Nihongo I/ Hyoujun Nihongo Shokyuu. (partially used according to the topic)
〇Minna no Nihongo I - Translations & Grammatical Notes, Chinese ver. 2012
http://www.3anet.co.jp/ja/3347/ (Kana ver.)
-Reference
Japanese for Busy People, the 3rd edition, 2011
Kurashi no Nihongo - Conversation Book for everyday Japanese and English, 2008
NIHONGO FUN & EASY Survival Japanese Conversation for Beginners, 2009
Japan - The Original Point and Speak Phrase book, 2001
Japanese Sentence Patterns for Effective Communication: A Self-Study Course and
Reference, 2012
The first Japanese textbook for foreigners in English, 2009
Doraemon no Dokodemo Nihongo, 2009
A Dictionary of Basic Japanese Grammar, 1989 …and so on
The above books and dictionaries are stored in the library on the third floor.
6. Preparation and Review
Please read “Minnano Nihongo Grammar Notes” thoroughly and carefully in advance.
Please memorize new vocabulary and phrases for review.
7. Note(Requirements, E-mail, Office Hour)
Once one student skips one lesson, it's very hard to catch up with other classmates.
Therefore, regular attendance is also required.
There is no royal road to learning foreign language, especially for Japanese language that
has 3 type of syllabaries, honorifics, ambiguous expression and gender differences…
Learners must learn Japanese step by step, review repeatedly. It may seem like a hassle
but it is expected that students ought to go back to the basics again and again in the
preparatory stage of foundation. Leaners will not be expected to come to memorize just
words and phrases instantly just only for examination, but will be expected to be able to
practice and survive with what students have studied.
~Rules in Class for keeping our effective learning environment.
1) Arrive on time
2) Be ready to learn
3) Use manners as an adult
4) Set the cell-phone to silent mode (If possible, turn off the cell-phone)
5) No food, no smell of food. Drink is O.K.
6) Be respectful to your classmates and teachers
7) Take risk and make mistakes
8) Raise your hands (But in case you would go to restroom during my lesson, it is O.K that you
could raise your pocket tissues without any words.)
9) Properly throw the trash away in the trash can, we keep our classroom clean
10) Stick to the submission date
11) Never sit on the desk (I don’t think I need tell educated students about it. We choose
elegant manners. )
E-mail: [email protected]
Office Hour: Students can contact me anytime via email.
Class Title:English Business Communication 1 Instructor:Hugh-Graham-Marr
Semester:Autumn
Course Number: EAC-ECM675
Teaching Language: English
1. Course Objectives and Outline
The aim of this course is to give students practice in using English to discuss and
present on different business topics. While being introduced to some general topics, students
will be asked to call on their own experiences – business and otherwise – to take part in
discussions. Students will be introduced to the basics of business discussion—setting agendas,
agreeing, disagreeing, adding information, referencing others, staying on topic, summarizing,
concluding—and introduced to different discussion strategies and phrases. Some outside reading
may also be assigned to help students prepare for discussions. In addition to discussion, there
will be a strong emphasis on listening. Finally, it will be expected that each student make
two short presentations over the course of the semester.
2. Learning Goal
After completing this course a student should:
• have developed their knowledge of business words and phrases
• be better able to hear English as used in a business context
• be able to reasonably engage in business discussions in English
• be able to present on matters related to their work or study
3. Course Content and Schedule
Week 1: Work Habits – different styles of working
Week 2: Work Habits – different styles of working
Week 3: The Small Business – preparing a start-up strategy
Week 4: The Small Business – preparing a start-up strategy
Week 5: Inside the Company – comparing company organization
Week 6: Inside the Company – comparing company organization
Week 7: Meetings – criteria for a successful meeting
Week 8: Meetings – criteria for a successful meeting
Week 9: Business and Tourism – pros and cons of tourism
Week 10: Business and Tourism – pros and cons of tourism
Week 11: Business Ethics – ethical dilemmas
Week 12: Business Ethics – ethical dilemmas
Week 13: Promotion and Marketing – advertising strategies
Week 14: Promotion and Marketing – advertising strategies
Week 15: In Class Test
4. Assessment Criteria
Attendance and classroom participation: 20%
Presentations: 40%
In Class Test: 40%
5. Textbook and Reading List
Business Listening & Speaking by Maurice Jamall and Bruce Wade, Abax Ltd.
6. Preparation and Review
Students are expected to be prepared for discussions when outside readings are assigned.
They will also be expected to adequately prepare for any presentations.
7. Note(Requirements, E-mail, Office Hour)
If you need to get in touch with me for any reason, I can be reached at <[email protected]>
Class Title:English Business Communication 2 Instructor:Hugh-Graham-Marr
Semester:Autumn
Course Number: EAC-ECM676
Teaching Language: English
1. Course Objectives and Outline
The aim of this course is to give students practice in using English to discuss and
present on different business topics. While being introduced to some general topics, students
will be asked to call on their own experiences – business and otherwise – to take part in
discussions. Students will be introduced to the basics of business discussion—setting agendas,
agreeing, disagreeing, adding information, referencing others, staying on topic, summarizing,
concluding—and introduced to different discussion strategies and phrases. Some outside reading
may also be assigned to help students prepare for discussions. In addition to discussion, there
will be a strong emphasis on listening. Finally, it will be expected that each student make
two short presentations over the course of the semester.
2. Learning Goal
After completing this course a student should:
• have developed their knowledge of business words and phrases
• be better able to hear English as used in a business context
• be able to reasonably engage in business discussions in English
• be able to present on matters related to their work or study
3. Course Content and Schedule
Week 1: Work Habits – different styles of working
Week 2: Work Habits – different styles of working
Week 3: The Small Business – preparing a start-up strategy
Week 4: The Small Business – preparing a start-up strategy
Week 5: Inside the Company – comparing company organization
Week 6: Inside the Company – comparing company organization
Week 7: Meetings – criteria for a successful meeting
Week 8: Meetings – criteria for a successful meeting
Week 9: Business and Tourism – pros and cons of tourism
Week 10: Business and Tourism – pros and cons of tourism
Week 11: Business Ethics – ethical dilemmas
Week 12: Business Ethics – ethical dilemmas
Week 13: Promotion and Marketing – advertising strategies
Week 14: Promotion and Marketing – advertising strategies
Week 15: In Class Test
4. Assessment Criteria
Attendance and classroom participation: 20%
Presentations: 40%
In Class Test: 40%
5. Textbook and Reading List
Business Listening & Speaking by Maurice Jamall and Bruce Wade, Abax Ltd.
6. Preparation and Review
Students are expected to be prepared for discussions when outside readings are assigned.
They will also be expected to adequately prepare for any presentations.
7. Note(Requirements, E-mail, Office Hour)
If you need to get in touch with me for any reason, I can be reached at <[email protected]>
Class Title:Cross Section of MultiCulture 1 Instructor: Prof. Takashi ABE
Semester:Autumn
Course Number: EAC-ECM677
Teaching Language: English
1. Course Objectives and Outline
This course will focus upon taking a general view of Japanese history. It begins out
by learning major historical events and experiencing several events. It then moves onto
touching Japanese culture and customs that last until today. The objective is for students
to state their own views with profound original remarks and reflections. In this course
students will learn more Japanese language as well.
2. Learning Goal
By the end of the course, students are expected to able to acquire clear understanding to
Japanese history, culture and customs. They will be able to comment on Japan from various
angles.
3. Course Content and Schedule
Class is to be held every Wednesday at Classroom #1, 10:30 – 12:00 from October 4, 2017
To January 24, 2018; 15 classes in total.
※ Some classes may be held on the other days and somewhere outside of the classroom.
Timetable of Classes
Date Topic Contents/themes
1 4 Oct. Orientation Objective, Outline, Method, Evaluation,
2 11 Oct. Japanese Culture (1) Disaster prevention drill
3 18 Oct. Japanese Culture (2) Regional exchange education
4 25 Oct. Japanese History (1)
Asuka period [592-710]
Buddhism,
Kana (syllabic Japanese scripts, a part of
the Japanese writing system) First
Constitution:
“Jushichijo Kenpo”
5 1 Nov. Japanese History (2)
Nara period [710-794]
Buddhism(Tempyō Culture)
“Kojiki” (The Records of Ancient Matters),
“Nihonshoki” (Chronicles of Japan),
Manyo-shu (the oldest anthology of tanka)
Hanami (cherry blossom viewing)
6 8 Nov. Japanese History (3)
Heian period [794-1185]
Shingon “Shingon-shū”,
Tendai “Tendai-shū”,
“Tale of Genji” by Shikibu Murasaki (the
world’s oldest love story)
7 15 Nov.
Japanese History (4)
Kamakura period
[1185-1333]
Buke-zukuri (the style of houses built for
military families)
Military art training:
Yabusame (a type of mounted archery in
traditional Japanese archery)
Zen:Sōtō Zen or the Sōtō school (Sōtō-shū)
8 22 Nov.
Japanese History (5)
Muromachi period
[1336-1573]
Muromachi culture:
Sado (Japanese tea ceremony), Kodo
(traditional incense-smelling ceremony),
and Kado (flower arrangement)
wabi:a clear and silent taste found in
simplicity
9 29 Nov.
Japanese History (6)
Azuchi–Momoyama period
[1573-1603]
Momoyama culture
Fusumae (Kano Eitoku)
Chanoyu (Senno-Rikyu)
10 6 Dec. Japanese History (7)
Edo period 1
Genroku culture
Rimpa school artists Ogata Kōrin and
Hishikawa Moronobu, (the founder of
Ukiyo-e)
Kabuki
Kyōgen (literally "mad words" or "wild
speech")
Jōruri (a form of traditional Japanese
narrative music in which a tayū sings to
the accompaniment of a shamisen
11 13 Dec. Japanese History (8)
Edo period 2
Abolition of the Japanese isolation policy
that had lasted for 200 years
12 20 Dec.
Japanese History (9)
[1868-1912]
Meiji period 1
Bunmei-kaika (civilization
and enlightenment)
Fukoku kyōhei ( "Enrich
the state, strengthen the
military")
13 10 Jan. Japanese History (10)
Meiji period 2
The lunar calender and the solar calender
The lifting of the ban on Christianity
14 17 Jan. Japanese History (11)
Meiji period 3
Shinto, Shrine Sinto, State Shinto
15 24 Jan. Presentation Brief oral presentation
4. Assessment Criteria
(1) Attendance and contribution to classes 50%
(2) Presentation 50%
5. Textbook and Reading List
Recommended readings will be assigned at the end of each class. Most readings will be
available on-line or distributed as copies.
6. Preparation and Review
Students are expected to participate in the annual festivals or some events which will
be held in Edogawa City.
7. Note(Requirements, E-mail, Office Hour)
Any IGSAP student who is interested in various issues in Japanese Culture will be welcome
to this lecture course.
Class Title: Academic English 1 | Instructor: Dr. Ryan Hartley | Semester: Autumn
Course Number: EAC-ECM679
Teaching Language:English
1. Course Objectives and Outline
This course aims to provide the foundation for writing a formal academic piece of writing equivalent to a
thesis or report. It is aimed at students who have never written anything of a formal Academic English report
nature, or those who have but who feel unsure about it. This course is instructional and activity based, meaning
that the focus is on gaining knowledge about report writing rather than working with the student`s own writing.
2. Learning Goal
To understand the overall structure of a formal academic report/thesis. To understand the details of each
section of a formal academic report/thesis. To be able to understand the paragraph and sentence level formal
academic English expectations of a report. To understand issues related to plagiarism, correct
sourcing/referencing styles, and the construction of a proper bibliography.
3. Course Content and Schedule
The course is divided into seven themes with two sub-theme components: (1) What is a Report?, (2) The
Research Question/Thesis, (3) Literature Review, (4) Methodologies, (5) Findings, (6) Referencing, and (7)
General Features of Academic English. The course is structured to move from the macro to the micro, ie: to
begin with overall structure, moving down to sections, moving down to sentence level English.
This course handout can be found at: https://tinyurl.com/j2hgtaq
SCHEDULE
Class Date/Time Theme Topic
1
Tuesday, Oct 3rd
,
10.30am-12.00pm What is a Report?
Different Forms of Academic Writing
Writing formally
2
Tuesday, Oct 10th
,
10.30am-12.00pm
Report Structure
3
Tuesday, Oct 17th
,
10.30am-12.00pm The Research
Question/Thesis
Question Types, Time in Research, Relationships,
Variables, Hypotheses
4
Tuesday, Oct 24th
,
10.30am-12.00pm
Research Question/Objective/Hypothesis Formulation
5
Tuesday, Oct 31st
,
10.30am-12.00pm Literature Review
Overviewing a Literature Review
6
Tuesday, Nov 7th
,
10.30am-12.00pm
Analysing Literature Reviews
7
Tuesday, Nov 14th
,
10.30am-12.00pm Methodologies
Recognising Data Types, Source Types, and the
Qualitative vs. Quantitative Debate
8
Tuesday, Nov 21st,
10.30am-12.00pm
Analysing Methodologies
9
Tuesday, Nov 28th
,
10.30am-12.00pm Findings
The Results Section – Reporting and Description of
Text, Non-Textual Elements, and Statistics
10
Tuesday, Dec 5th
,
10.30am-12.00pm
The Discussion Section – Analysis and Commentary
11
Tuesday, Dec 12th
,
10.30am-12.00pm
Referencing
Identifying References, Plagiarism, Formats and
Conventions
12
Tuesday, Dec 19th
,
10.30am-12.00pm
In-text/End-of-text referencing, Referencing vs.
Paraphrasing vs. Quotations
13
Tuesday, Jan 9th
,
10.30am-12.00pm General Features of
Academic Writing
Inter and Intra Paragraph Cohesion
14
Tuesday, Jan 16th
,
10.30am-12.00pm
Tone, objectivity, and explicitness
15
Tuesday, Jan 23rd
,
10.30am-12.00pm
Reflection, Q/A, Workshop
4. Assessment Criteria
(1) 50%: Attendance
(2) 50%: Completion of homework assignments and corresponding in-class group engagement.
5. Textbook and Reading List
Texts provided by teacher.
6. Preparation and Review
Students are expected to complete all core readings. These readings not only provide the background for the
lecture, thereby making the topic easier to understand and hopefully an opportunity for a two-way critical
dialogue; but the readings will also be the focus of the afternoon seminars where they will be interrogated
more closely.
7. Note(Requirements, E-mail, Office Hour)
Email contact: [email protected]
Class Title:RST : Accounting System Design 2 Instructor; Toshifumi Takada
Semester:Autumn
Course Number: EAC-ACC678
Teaching Language: English
1. Course Objectives and Outline
The topics of IFRS are to be picked up at this RST2
2. Learning Goal
To understand the structure of IFRS
3. Course Content and Schedule
(1) Revenue recognition; what is sales revenue?
October 8, 15, 22
(2) Fair value of stocks and derivatives
October 29, November 5, 12
(3) Evaluation of inventories
November 19, 26, December 3
(4) Accounting for lease
December 10, 17, 24
(5) Accounting for pension
January 7, 14, 21
4. Assessment Criteria
Presentations 50%
Materials 50%
5. Textbook and Reading List
Related IFRS will be announced beforehand
6. Preparation and Review
Reading IFRS and making slide files
7. Note(Requirements, E-mail, Office Hour)
Requirements: Basic accounting knowledge of bookkeeping and cost accounting
Email: [email protected]
Office Hour: Any time indicated. Booking by email is needed.
Class Title:RST: Financial Accounting 2 Instructor: Hiroko INOKUMA Semester:Autumn
Course Number: EAC-ACC679
Teaching Language: English
1. Course Objectives and Outline
· In this RST class, we’ll intensively consider and discuss several specific topics related with financial
accounting and auditing issues.
· It consists of two parts (Part A and Part B).
Part A: Fundamental academic literatures : financial accounting , auditing and its related issues
Part B: Case studies : Learning about the well-known accounting fraud cases which have brought
big impact toward institutional setting of financial accounting and audit
-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*
Part A: Fundamental academic literatures : financial accounting , auditing and its related issues
· Reading and discussing about the essentials in the fundamental academic books and papers.
· See “5. Textbook and Reading List” for the idea of reading suggestions
Part B: Case studies : Learning about the well-known accounting fraud cases which have brought big
impact toward institutional setting of financial accounting and audit
· Through cases related to important accounting and audit standards’ reforms, we will learn how accounting
and auditing are affecting society and how they are affected by society.
Outline : How to proceed
· In this part, after reviewing the general theory on factors, schemes and methods of accounting frauds, we
will analyze the cause of accounting and audit problems, and also consider the impact on the modification
of accounting and auditing standard.
· Examples of cases to be used are mainly those of Japanese companies, but also famous ones overseas are
planned to be adopted as appropriate.
· Through these case studies, we will deepen our understanding of the application of certain accounting
standards and basic concepts of auditing.
· Examples of cases: Olympus, Nikko Cordial (predecessor of SMBC Nikko Securities), Japan Airlines,
Kanebo, Livedoor, Risona Bank, Seibu Railway, Daiwa Bank (predecessor of Risona Bank), Media-Links
· Enron, WorldCom, Parmalat, ect.
· Discussion Points: Consolidated Accounting, Revenue Recognition of IT Companies, Reporting of
Internal Control, Overstatement of sales, Excessive business development, Realizability of deferred tax
assets, Going Concern, Merger and Acquisition, etc.
2. Learning Goal
· The aim of this class to develop and obtain critical/conceptual thinking skill, presentation skill and
academic thinking skill. The student who enrolls this class need to select a academic paper or one fraud
case and make an oral presentation.
3. Course Content and Schedule
· Each student is required to choose a specific problem of each interest in financial accounting or related
issues.
· Students are supposed to prepare presentation slides or short resumes on each person's selected paper/case
and make a presentation at least one time (around 10-20 min.).
· In this RST, several guest lecture classes will be scheduled as may be necessary.
· To learn about fundamental research methods, we’d like to read several empirical papers which have high
academic value.
· In order to get familiar with Japanese business and cultural environment, we’ll plan some field trips at
students’ requests.
· After the consultation with the participants, we’ll reconsider about the class time slot and place for this
RST class.
· A detailed schedule will be announced in the first class.
4. Assessment Criteria
(1) Attendance, frequency and quality of remarks in class 50%
(2) Presentations, presentation handouts(or short essays) 50%
5. Textbook and Reading List
· References are introduced in each RST class as necessary.
Accounting frauds
Main:
· Schilit, H. and J. Perler (2010) Financial Shenanigans: How to Detect Accounting Gimmicks & Fraud in
Financial Reports, Third Edition, McGraw-Hill Education.
Other materials
· Mulford C. W. and E.E. Comiskey(2005) Creative Cash Flow Reporting: Uncovering Sustainable
Financial Performance, Wiley.
· Mulford C. W. and E.E. Comiskey(2002) The Financial Numbers Game: Detecting Creative Accounting
Practices, Wiley.
Reading Ideas
Fundamental ( in Financial Accounting)
· Beaver, W.H. (1981) Financial Reporting : An Accounting Revolution, 3rd Edition (Translated into
Japanese, 伊藤邦雄訳(2010)、『財務報告革命[第3版]』白桃書房、pp175-225。
· Christensen, J. and J. Demski(2002) Accounting Theory: An Information Content Perspective,
McGraw-Hill, Translated into Japanese, 佐藤紘光他訳 (2007) 『会計情報の理論―情報内容パース
ペクティブ』 中央経済社。
· Sunder, S. (1997), Theory of Accounting and Control, South-Western College Publishing , Translated into
Japanese, 山地秀俊、鈴木一水、松本祥尚、梶原晃訳(1998)、『会計とコントロールの理論 契約
理論に基づく会計学入門』勁草書房。
· Watts, R. L. and J. L. Zimmerman (1986) Positive Accounting Theory. Prentice-Hall, Engelwood Cliffs,
New Jersey. 須田一幸訳(1990)『実証理論としての会計学』白桃書房。
· William R. Scott (2014) Financial Accounting Theory, Prentice Hall; 7th edition, Translated into
Japanese, 太田康広、椎葉惇、西谷順平訳(2008)『財務会計の理論と実証』中央経済社。
· Previts et al. (2011) A Global History of Accounting, Financial Reporting and Public Policy, Asia and
Oceania, Studies in the Development of Accounting Thought Volume 14C, The University of Sydney,
Emerald Group Publishing Limited, Chapter 5 JAPAN, Part Two: Postwar to Present, by Shizuki Saito,
pp.185-202.
· Healy, P. M. and J.M. Wahlen (1999) “A review of the earnings management literature and its
implications for standard setting,” Accounting Horizons, pp.365-383.
International Accounting
· Benston, G. J.,(ed.) M. Bromwich, R. E. Litan, and A. Wagenhofer (2006) Worldwide Financial
Reporting: The Development And Future of Accounting Standards, Oxford University Press.
· Godfrey J.M. and K. Chalmers(ed.)(2007), Globalisation of Accounting Standards, Edward Elgar
Publishing.
Auditing(classics)
· Mautz, R.K. and H.A. Sharaf (1961) The Philosophy of Auditing, Monograph No.6, American
Accounting Association, Translated into Japanese, 近澤弘治監訳(1987)『監査理論の構造』中
央経済社.
· Wallace, W. A.,(1991) Auditing Monographs, Second Edition, Pws-Kent Publishing Company,
Boston, Translated into Japanese, 千代田邦夫他訳 (1991)『ウォーレスの監査論―自由市場と
規制市場における監査の経済的役割―』同文舘出版.
6. Preparation and Review
· Knowledge needed to take this lecture: Basic knowledge of accounting and auditing
· It is encouraged to read reference materials before and after the class.
7. Note(Requirements, E-mail, Office Hour)
e-mail: [email protected]
Office Hour: Before and after this class
Class Title:RST: Tax Accounting 2 Instructor:Yiuwai Wong
Semester:Autumn
Course Number: EAC-ACC680
Teaching Language: English
1. Course Objectives and Outline
In this course, students are expected to conceive clear consciousness of why and on what
they are going to argue in their research papers and develop their capabilities and skills
required to write excellent academic papers, through discussions in-class and guidance
provided by the supervisor.
Also, class will be divided into two parts, in the lecture part, skills and techniques that
are required to write a research paper will be introduced. In the discussion part, students
have to do some presentations about their own research paper.
2. Learning Goal
Get some technical skills that are required to write a research paper.
3. Course Content and Schedule
No. 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
PPT, student presentation and discussion
4 Regression Model2
Linear model and
non-linear model
PPT, student presentation and discussion
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
4. Assessment Criteria
Attendance (30%)、Frequency and quality of remarks in class (30%)
Presentations and papers (40%)
5. Textbook and Reading List
Readings will be advised in class.
For example
Ball, Brown (1968), “An Empirical Evaluation of Accounting Income Numbers”, Journal of Accounting
Research 6(2), pp.159-178.
William H. Beaver (1968), “The Information Content of Annual Earnings Announcements”, Journal
of Accounting Research 6(Supplement), pp.67-92.
Ross L. Watts and Jerold L. Zimmerman (1978), “Towards a Positive Theory of the Determination
of Accounting Standards”, The Accounting Review 53(1), pp. 112-134.
Plesko (2003), ”An evaluation of alternative measures of corporate tax rates”, Journal of
Accounting and Economics 35, pp.201-226.
Hanlon, Slemrod (2009), “What Does Tax Aggressiveness Signal? Evidence from Stock Price
Reactions to News about Tax Shelter Involvement”, Journal of Public Economics 93, pp.126-141.
Chen et al. (2010), “Are Family Firms More Tax Aggressive Than Non-Family Firms”, Journal
of Financial Economics 95, pp.41-61.
Christine A. Botosan (1997), “Disclosure Level and the Cost of Equity Capital”, The
Accounting Review 72(3), pp. 323-349.
Ronald A. Dye (1990),” Mandatory versus Voluntary Disclosures: The Cases of Financial and
Real Externalities”, The Accounting Review 65(1), pp.1-24.
Dechow, P.M., Sloan, R., Sweeney, A., (1996), “Causes and consequences of earnings
manipulation: an analysis of firms subject to enforcement actions by the SEC.”, Contemporary
Accounting Research 13, pp.1-36.
Roychowdhury (2006), “Earnings management through real activities manipulation”, Journal
of Accounting and Economics 42, pp.335-370.
Linda Elizabeth DeAngelo (1981), “Auditor Size and Audit Quality”, Journal of Accounting and
Economics 3(3), pp.183-199.
Ross L. Watts and Jerold L. Zimmerman (1983), “Agency Problems, Auditing, and the Theory of
the Firm: Some Evidence”, Journal of Law and Economics 26(3), pp.613-634.
6. Preparation and Review
7. Note(Requirements, E-mail, Office Hour)
[email protected], 9:30-18:30 Wednesday, Friday
Class Title:RST: Global Politics 2
Instructor:Prof. Hitoshi OHNISHI Semester:Autumn
Course Number: EAC-ECM681
Teaching Language: English
1. Course Objectives and Outline
The aim of this course is to intensively consider and discuss several specific major issues in
contemporary international and domestic politics.
2. Learning Goal
Any IGSAP student who is interested in public policy and likes intellectual dialogues will be
welcome to this RST course. The student who enrols for the course is expected to develop
his/her capabilities to analyze politics and her/his own original ideas on it. Above all, every
student is strongly encouraged to be engaged in frank and heated discussions with fellow
students and the supervising professor in class.
3. Course Content and Schedule
The course will be given at 14:40-16:10 on Tuesday from the beginning of October in 2017 to
the end of January in 2018.
Each student who enrols for the course, first, has to choose a specific problem of his/her
interests in international or domestic politics. She/he is, then, requested to make an oral
presentation on why he/she is interested in the problem, and finally, submit a term paper to
argue how the problem should be understood and/or solved.
A detailed schedule for the course will be fixed in the first class on 3 October.
4. Assessment Criteria
Attendance 35%
Frequency and quality of remarks in class 35%
Presentations and papers 30%
5. Textbook and Reading List
Textbook: John Baylis, Steve Smith, and Patricia Owens (eds.), The Globalization of World
Politics: An introduction to international relations 6th edition, Oxford University
Press, 2014
6. Preparation and Review
See 3.
7. Note(Requirements, E-mail, Office Hour)
The students who wish to enrol for the course have to be present without fail in the first class
on Tuesday, 3 October, where a detailed orientation will be provided.
Class Title:RST: Global Health 2 Instructor:Prof. Yoshitaka TSUBONO Semester:Autumn
Course Number: EAC-ECM683
Teaching Language: English
1. Course Objectives and Outline
Global Health Issues in New York Times International Edition
Health and medicine represent a substantial proportion of news media coverage. This is not only because
news on health and medicine are interesting and important in themselves (such as major scientific discoveries,
developments of drugs, new disease outbreaks), but also because issues in health and medicine greatly
influence society, economy and politics in today’s globe.
In this class, the students read, present and discuss latest news articles on health and medicine reported in
New York Times International Edition. Articles in New York Times International Edition are selected as
teaching materials because the newspaper is one of the best in terms of quality and breadth of coverages in the
fields of health and medicine, not necessarily because the lecturer endorse general political views of the paper.
2. Learning Goal
The students are expected to learn about the latest news and events in health and medicine and how they
affect global society at large. They are also expected to obtain skills to critically evaluate the credibility of
news articles.
3. Course Content and Schedule
Intensive class from Feb 3 (Sat) through Feb 10 (Sat), 2018, at 18:00-19:30 and 19:40-21:10 (8 consecutive
days).
The lecturer select articles and distribute them to students in advance. All students are requested to read
them in advance, and one student per article are assigned to prepare handouts to present summary, background,
and discussion points of the article. The students are required to submit a term paper at the end of semester.
Details will be discussed in the first class on Feb 3, 2018.
4. Assessment Criteria
(1) 30%: Attendance
(2) 40%: Class participation, including presentation of the articles assigned
(3) 30%: Term paper, due by the end of the semester
5. Textbook and Reading List
International New York Times articles and other materials will be provided at the classes.
6. Preparation and Review
See 3
7. Note(Requirements, E-mail, Office Hour)]
No previous knowledge of biology or health sciences is required, since the lecturer (medical doctor and
PhD) will explain relevant basics.
Students can contact the lecturer anytime via email: [email protected].
Class Title:RST: Scientific Technology and Human Being 2
Instructor:Prof. Masako Ikegami Semester:Autumn
Course Number: EAC-ECM682
Teaching Language: English
1. Course Objectives and Outline
This course reads Alexander L. George and Andrew Bennett, Case Studies and Theory
Development in the Social Sciences (MIT Press, 2005) as the main textbook to deepen the
understanding of qualitative research; The book explains how to design case study research that
will produce results useful to policymakers and emphasizes the importance of developing
policy-relevant theories.
2. Learning Goal
The textbook A. L. George and A. Bennett (2005) offers three major contributions to case
study methodology: an emphasis on the importance of within-case analysis, a detailed discussion
of process tracing, and development of the concept of typological theories. The course will
practice the methods by referring to case studies relevant to accounting and auditing.
3. Course Content and Schedule
DAY 1 (October 28)
Lec 1: Introduction: Agenda of the contemporary social science methods
Lec 2 ~ 3:
DAY 2 (November 5)
Lec 4 ~ Lec 6:
DAY 3 (December 2)
Lec 7 ~ Lec 9
DAY 4 (December 9)
Lec 10 ~ Lec 12
DAY 5 (December 16)
Lec 13~14: Oral presentation of the students’ independent studies
Lec 15: Wrap-up discussion
4. Assessment Criteria
This course consists of obligatory seminars. Each student is required to read the assigned
readings and come prepared to discuss them. Active participation, oral presentation and essay
work are required to pass the course. Basic knowledge of international politics is preferable for
effective participation. The evaluation is based on the followings:
• Regular class attendance and active participation: 40%
• Essay work (final paper) with oral presentation: 60% (essay 30% + oral presentation 30%)
5. Textbook and Reading List
Alexander L. George and Andrew Bennett, Case Studies and Theory Development in the
Social Sciences (MIT Press, 2005).
• A compendium of articles and book chapters will be distributed as hand-outs
6. Preparation and Review
This course consists of obligatory seminars. Each student is required to read the assigned
readings and come prepared to discuss them. Active participation, oral presentation and essay
work are required to pass the course.
7. Note(Requirements, E-mail, Office Hour)
Office hour by appointment via E-mail <[email protected]>
Class Title:RST: History of SMEs 2 Semester:Autumn Instructor:Masatoshi SAKAKI
Course Number: EAC-ACC681
Teaching Language: English
1. Course Objectives and Outline
A mere definition can hardly depict SMEs nowadays, and there are still two policy aspects
for SMEs such as economic and social ones.
Students reconfirm their basic understanding of SMEs and Finance theory and apply those
knowledges to notice the different characteristic in financing between large companies and
SMEs.
2. Learning Goal
Expand practical capacity and ability to solve the financial problem of SMEs with respect
to the stage of economic development and institutional setting.
3. Course Content and Schedule
# Date Topic Contents Reference
1 October 8 th Introduction of the lecture
course
Objective, Outline,
Methods, Evaluation
PPT
2 October 15 th Case description and
discussion : SME
Management of Japan (1)
Discussion with
practical expert
(consultant)
PPT
3 October 22 th Case description and
discussion : SME
Management of Japan (2)
Discussion with
practical expert
(consultant)
PPT
4 October 29 th Case description and
discussion : SME
Management of Japan (1)
Discussion with
practical expert
(consultant)
PPT
5 November 5 th Case description and
discussion : SME Legal
matters of Japan (1)
Discussion with
practical expert
(attorney)
PPT
6 November 12 th Case description and
discussion : SME
Accounting matters of
Japan (1)
Discussion with
practical expert
(CPA)
PPT
7 November 19 th Statistical analysis of
financial data of SMEs (1)
Learning through
work of statistical
analysis method
PPT
8 November 26 th Statistical analysis of
financial data of SMEs (2)
Learning through
work of statistical
PPT
analysis method
9 December 3rd Statistical analysis of
financial data of SMEs (3)
Learning through
work of statistical
analysis method
PPT
10 December 10 th Statistical analysis of
financial data of SMEs (4)
Learning through
work of statistical
analysis method
PPT
11 December 17 th Statistical analysis of
financial data of SMEs (5)
Learning through
work of statistical
analysis method
PPT
12 January 7th Case description and
discussion : SME
Accounting matters of
Japan (2)
Discussion with
practical expert
(CPA)
PPT
13 January 14th Case description and
discussion : SME Legal
matters of Japan (2)
Discussion with
practical expert
(attorney)
PPT
14 January 21th Case description and
discussion : SME Legal
matters of Japan (3)
Discussion with
practical expert
(attorney)
PPT
15 January 28th Wrap-up PPT
· Lecture contents are subject to change according to the lecture progress and lecturers’
schedules.
· Detail schedule will be informed at the first lecture class.
4. Assessment Criteria
Class participation 70% (No show counts for zero points in the final evaluation). Report
30%.
5. Textbook and Reading List
They are to be provided in case of necessity.
6. Preparation and Review
Preparation is indispensable for having good score in class participation. Adding something
helpful to understand each class objective is welcome. Case material is to be provided at the
end of prior class.
7. Note(Requirements, E-mail, Office Hour)
Email: [email protected]
Office hour: After this class
Class Title:RST: Corporate Finance 2
Instructor:Noboru NISHIYAMA Semester:Autumn
Course Number: EAC-ACC682
Teaching Language: English
1. Course Objectives and Outline
The aim of this course is to seriously consider and discuss on practical applications with data
using some statistical tools to analyze issues in his / her own research interest.
2. Learning Goal
IGSAP student who is going to conduct research activities including statistical data analysis
would be welcomed to this RST course, especially worth participating for the students who
expected to develop his/her capabilities to apply statistical analysis to their own research topics.
3. Course Content and Schedule
The class will be given in Hirai #1 classroom at 18:00-19:30 on Wednesdays from the beginning
of October in 2017 to the end of January in 2018. 15 classes will be held in total.
※A special session to visit Japanese financial institutions or entities would be scheduled as a
class after in November. Details shall be announced later when the date of the session has
something definite.
Each student must choose a specific topic of his/her interests in each own area. All students will
select some academic articles or practical materials in line with each research topics and make
some presentations to explain the summary of them in the class after reading in turn.
Instructor makes some comments and advice in the classes. All students must submit
presentation materials and/or summary paper afterwards.
4. Assessment Criteria
(1) 30%: Class participation
(2) 40%: Frequency and quality of remarks in class
(3) 30%: Presentations and submitted papers
Note: The allocation ratios may be changed and are notified.
5. Textbook and Reading List
Academic articles or practical materials that each student requires to review at the class
6. Preparation and Review
There is included in No 3 above.
7. Note(Requirements, E-mail, Office Hour)
I would always welcome questions and feedback by e-mail: [email protected].
If the students who consider to enrolling for the class, they must participate in the first class on
Wednesday, 4 October 2017. We will discuss the direction of the class operation and how to deal
with different statistical categories for data analysis of the topics in the class.
Class Title : RST: Organization and Human Resource Management 2 Instructor : Ilju Kim
Semester:Autumn
Course Number: EAC-ECM684
Teaching Language: English
1. Course Objectives and Outline
This RST course is designed to help the students who are planning to write their research papers
on the subject of HRM and employment relations. In particular, recent trends, debates, and
development of studies on the issues of gender gaps in the workplace, foreign labor management,
and the rise of non-regular employment, etc. will be discussed. Students are required to choose
a topic of their interest in the field of HRM. Through readings and discussions, students are
expected to develop the chosen topic and write a draft of their research papers.
The first half of the course will discuss selected topic and the latter half will discuss topics
of students’ choices.
2. Learning Goal
To develop depth and breadth of theoretical and practical knowledge in the area of HRM;
To become more observant and knowledgeable of the HRM practices and their implications,
as well as broader employment and labor-related issues
To collaborate with diverse classmates to extend your knowledge of HR and develop
research ideas.
3. Course Content and Schedule
Class
Session Topic Readings & Assignments
#1 Oct. 5 Intro Overview of the course
#2 Oct. 12
HRM: Scope,
Analysis, and
Significance
Student presentation and discussion
#3 Oct. 19 Selection and
Socialization
Student presentation and discussion
*Review: Orlitzky, M. (2007). Recruitment
Strategy. In P. F. Boxall, J. Purcell, & P. M. Wright
(Eds.), The Oxford Handbook of Human Resource
Management. Oxford ; New York: Oxford
University Press.
*Empirical: Pratt, M. G. (2000). The good, the
bad, and the ambivalent: Managing identification
among Amway distributors. Administrative Science
Quarterly, 456–493.
#4 Oct. 26 Compensation Student presentation and discussion
*Eisenberger, R. & Cameron, J. 1996. Detrimental
effects of rewards: reality or myth? American
Psychologist, 51: 1153-1166.
*Ryan, R. & Deci, E. 2000. Self-determination
theory and the facilitation of intrinsic motivation,
social development, and well-being. American
Psychologist, 55: 68-78.
#5 Nov. 2 HRM, Power and
Control
Student presentation and discussion
*Barker, J. R. (1993). Tightening the iron cage:
Concertive control in self-managing teams.
Administrative Science Quarterly, 38(3), 408–437.
*Van Maanen, J. (1990), "The Smile Factory:
Work at Disneyland," from Reframing
Organizational Culture, edited by Peter J. Frost, et
01., pp. 58-76.
#6 Nov. 9 Gender gaps in the
workplace
Student presentation and discussion
*Mun, Eunmi. 2010. “Sex Typing of Jobs in Hiring:
Evidence from Japan.” Social Forces 88 (5): 1999–
2026.
*Mun, Eunmi, and Mary C. Brinton. 2015.
“Workplace Matters: The Use of Parental Leave
Policy in Japan.” Work and Occupations 42 (3): 335–
69.
#7 Nov. 16 Global staffing
Student presentation and discussion
*Empirical: Froese, F. J., & Peltokorpi, V. (2013).
Organizational expatriates and self-initiated
expatriates: differences in cross-cultural
adjustment and job satisfaction. The International
Journal of Human Resource Management, 24(10),
1953–1967.
*Empirical: Reiche, B. S. (2006). The inpatriate
experience in multinational corporations: an
exploratory case study in Germany. The
International Journal of Human Resource
Management, 17(9), 1572–1590.
#8 Nov. 23 Chosen Topic Student presentation and discussion
#9 Nov. 30 Chosen Topic Student presentation and discussion
#10 Dec. 7 Chosen Topic Student presentation and discussion
#11 Dec. 14 Chosen Topic Student presentation and discussion
#12 Dec.
21 Chosen Topic
Student presentation and discussion
#13 Jan. 4 Chosen Topic Student presentation and discussion
#14 Jan. 11 Chosen Topic Student presentation and discussion
#15 Jan. 18 Chosen Topic Student presentation and discussion
4. Assessment Criteria
Attendance (30%)
Frequency and quality of remarks in class (30%)
Presentations and papers (40%)
5. Textbook and Reading List
Readings will be provided in the PDF format
6. Preparation and Review
Coming to class having done the readings and being prepared to discuss them
7. Note(Requirements, E-mail, Office Hour)
*ADJUSTMENTS TO THE SYLLABUS
As the semester progresses, you should expect some changes, additions, or deletions to this
syllabus. Typically, these are not large adjustments and may often involve identifying which
portions of a Chapter or a reading can be skipped or skimmed quickly. Any added course material
will be distributed in class.
Email: [email protected]
Office Hour: Wednesdays 2:00-4:00pm, or by appointment
Class Title:Seminar Class on Accounting System Design 1a Instructor:Toshifumi Takada
Semester:Autumn
Course Number: EAC-ACC583
Teaching Language: English
1. Course Objectives and Outline
Students who will write Research Paper can attend this Seminar Class 1a. The objective of
this class is to prepare for Research Paper for the students who will write Research Paper in the
field of accounting.
2. Learning Goal
Students can decide the outline of their Research Paper.
3. Course Content and Schedule
Class is to be held on every Sunday, 14:40 – 16:10 from 8 Oct, 2017 to 21 January, 2018; 15
classes.
# Date Topic Content Reference
1 8 Oct Orientation Objective, Outline,
Method, Evaluation
PPT
2 15 Oct Presentation (1) by a
student assigned.
Survey of prior study PPT
3 22 Oct Presentation (2) by a
student assigned.
Survey of prior study PPT
4 29 Oct Presentation (3) by a
student assigned.
Survey of prior study PPT
5 5 Nov Presentation (4) by a
student assigned.
Survey of prior study PPT
6 12 Nov Presentation (5) by a
student assigned.
Survey of prior study PPT
7 19 Nov Presentation (6) by a
student assigned.
Research Design PPT
8 26 Nov Presentation (7) by a
student assigned.
Research Design PPT
9 3 Dec Presentation (8) by a
student assigned.
Research Design PPT
10 10 Dec
Presentation (9) by a
student assigned.
Research Design PPT
11 17 Dec Presentation (10) by a
student assigned.
Research Design PPT
12 24 Dec
Presentation (11) by a
student assigned.
How to collect data PPT
13 7 Jan
Presentation (12) by a
student assigned.
How to collect data PPT
14 14 Jan Presentation (13) by a
student assigned.
How to collect data PPT
15 21 Jan
Presentation (14) by a
student assigned.
How to collect data PPT
4. Assessment Criteria
100%: Attendance and Presentations
5. Textbook and Reading List
Reference
Prior articles, basic textbook of statistics
6. Preparation and Review
Students are required to prepare for their presentations
7. Note(Requirements, E-mail, Office Hour)
Basic knowledge of statistics is required
Email: [email protected]
Office Hour: after the class
Class Title:Seminar Class on Accounting System Design 2a Instructor:Toshifumi Takada
Semester:Autumn
Course Number: EAC-ACC683
Teaching Language: English
1. Course Objectives and Outline
Students who will write Research Paper can attend this Seminar Class 2a. The objective of
this class is to prepare for writing the final draft of Research Paper for the students who will
complete IGSAP at this semester.
2. Learning Goal
Students can prepare for writing their final draft.
3. Course Content and Schedule
Class is to be held on every Sunday, 14:40 – 16:10 from 8 October, 2017 to 21 January, 2018; 15
classes.
# Date Topic Content Reference
1 8 Oct Orientation Objective, Outline,
Method, Evaluation
PPT
2 15 Oct Presentation (1) by a
student assigned.
Draft PPT
3 22 Oct Presentation (2) by a
student assigned.
Draft PPT
4 29 Oct Presentation (3) by a
student assigned.
Draft PPT
5 5 Nov Presentation (4) by a
student assigned.
Draft PPT
6 12 Nov Presentation (5) by a
student assigned.
Draft PPT
7 19 Nov Presentation (6) by a
student assigned.
Draft PPT
8 26 Nov Presentation (7) by a
student assigned.
Draft PPT
9 3 Dec Presentation (8) by a
student assigned.
Draft PPT
10 10 Dec
Presentation (9) by a
student assigned.
Draft PPT
11 17 Dec Presentation (10) by a
student assigned.
Draft PPT
12 24 Dec
Presentation (11) by a
student assigned.
Draft PPT
13 7 Jan
Presentation (12) by a
student assigned.
Draft PPT
14 14 Jan Presentation (13) by a
student assigned.
Draft PPT
15 21 Jan
Presentation (14) by a
student assigned.
Draft PPT
4. Assessment Criteria
100%: Attendance and Presentations
5. Textbook and Reading List
Reference
Prior articles
6. Preparation and Review
Students are required to prepare for their presentations
7. Note(Requirements, E-mail, Office Hour)
Writing draft steadily
Email: [email protected]
Office Hour: after the class
Class Title:Seminar Class on Tax Accounting 1a Instructor:Yiuwai Wong
Semester:Autumn
Course Number: EAC-ACC587
Teaching Language: English
1. Course Objectives and Outline
This seminar course is offered exclusively to those students who intend to submit their
research papers on themes mainly in the field of public policy, in order to complete their
IGSAP MA degree courses.
2. Learning Goal
In the seminar course, the students are expected to conceive clear consciousness of why and
on what they are going to argue in their research papers and develop their capabilities and
skills required to write excellent academic papers, through discussions in class and guidance
provided by the supervisor.
3. Course Content and Schedule
Course Content of Seminar Class 1a: New students who will write a research paper can attend
this Seminar Class.
You can learn how to focus topics, the methods how to collect samples at this seminar class.
You are required to make a presentation at a designated class. Reading prior studies is also
important.
Schedule: 15 times
4. Assessment Criteria
Attendance (30%)
Frequency and quality of remarks in class (40%)
Presentations (30%)
5. Textbook and Reading List
Related papers of prior study
6. Preparation and Review
Reading related papers beforehand and making draft of a research paper
7. Note(Requirements, E-mail, Office Hour)
[email protected], 9:30-18:30 Wednesday, Friday
Class Title:Seminar Class on Tax Accounting 2a Instructor:Yiuwai Wong
Semester:Autumn
Course Number: EAC-ACC687
Teaching Language: English
1. Course Objectives and Outline
This seminar course is offered exclusively to those students who intend to submit their
research papers on themes mainly in the field of public policy, in order to complete their
IGSAP MA degree courses.
2. Learning Goal
In the seminar course, the students are expected to conceive clear consciousness of why and
on what they are going to argue in their research papers and develop their capabilities and
skills required to write excellent academic papers, through discussions in class and guidance
provided by the supervisor.
3. Course Content and Schedule
Course Content of Seminar Class 2a: Senior students who submit a research paper in the field
of accounting this semester must attend this Seminar Class or Seminar Class on Accounting System
Design 2a. You must write a draft of research paper at this semester and submit it at the end
of March, 2017. Double Degree (DD) students who have already returned to the home institutions
must correspond to Professor Takada and Wong every week and report the progress by email. Other
students who will write a research paper at this semester must attend the guidance for research
paper. The date of the guidance will be announced from IGSAP office.
Schedule: 15 times
4. Assessment Criteria
Attendance (30%)
Frequency and quality of remarks in class (40%)
Presentations (30%)
5. Textbook and Reading List
Related papers of prior study
6. Preparation and Review
Reading related papers beforehand and making draft of a research paper
7. Note(Requirements, E-mail, Office Hour)
[email protected], 9:30-18:30 Wednesday, Friday
Class Title:Seminar Class on Modern Public Policy 1a
Instructor:Prof. Hitoshi OHNISHI Semester:Autumn
Course Number: EAC-ECM581
Teaching Language: English
1. Course Objectives and Outline
This seminar course is offered exclusively to those students who intend to submit their
research papers on themes mainly in the field of public policy, in order to complete their IGSAP
MA degree courses.
2. Learning Goal
In the seminar course, the students are expected to conceive clear consciousness of why and on
what they are going to argue in their research papers and develop their capabilities and skills
required to write excellent academic papers, through discussions in class and guidance provided
by the supervisor.
3. Course Content and Schedule
The seminar course, in principle, will be given at 16:20-17:50 on Tuesday from the beginning of
October to the end of January in 2018. A detailed schedule will be fixed in the first class on 3
October.
In an early stage of the course, each student is requested to give a short sketch of his/her
planned research paper. This will be commented upon by fellow students and the supervising
professor, and refined via intensive, interactive feedback and revisions throughout the following
weeks. And, in the final stage, each student is required to make a progress report on her/his
paper.
4. Assessment Criteria
Attendance 35%
Frequency and quality of remarks in class 35%
Presentations and papers 30%
5. Textbook and Reading List
Readings will be advised in class.
6. Preparation and Review
See 3.
7. Note(Requirements, E-mail, Office Hour)
Every student who enrols for the seminar course is requested to also take RST: Global Politics
2, which will be given at 14:40-16:10 on Tuesday from the beginning of October in 2017 to the end
of January in 2018. Accordingly, the student has to be present without fail in the first class of
RST 2, which will start at 14:40 on Tuesday, 3 October. An orientation towards the seminar
Class Title:Seminar Class on Modern Public Policy 2a
Instructor:Prof. Hitoshi OHNISHI Semester:Autumn
Course Number: EAC-ECM687
Teaching Language: English
1. Course Objectives and Outline
This seminar course is offered exclusively to those students who intend to submit their
research papers on themes mainly in the field of public policy, in order to complete their IGSAP
MA degree courses.
Every student who intends to submit a research paper in 2018 and whose supervisor is Prof.
OHNISHI has to take this seminar course in class or via internet without fail. Otherwise,
IGSAP can’t accept any research paper he or she is going to submit in 2018.
2. Learning Goal
In the seminar course, the students are expected to conceive clear consciousness of why and on
what they are going to argue in their research papers and develop their capabilities and skills
required to write excellent academic papers, through guidance provided by the supervisor.
3. Course Content and Schedule
The seminar course, in principle, will be given at 16:20-17:50 on Tuesday from the beginning of
October in 2017 to the end of January in 2018. A detailed schedule will be fixed in the first class
on 3 October.
4. Assessment Criteria
Attendance 35%
Frequency and quality of remarks in class 35%
Presentations and papers 30%
5. Textbook and Reading List
Readings will be advised in class or via internet.
6. Preparation and Review
See 3.
7. Note(Requirements, E-mail, Office Hour)
Every student who enrols for the seminar course in class is requested to also take RST: Global
Politics 2, which will be given at 14:40-16:10 on Tuesday from the beginning of October in 2017 to
the end of January in 2018. Accordingly, the student has to be present without fail in the first
class of RST 2, which will start at 14:40 on Tuesday, 3 October. An orientation towards the
seminar course will immediately follow the first class of RST 2.
In the case of students who enrol for the seminar course via internet, an orientation will be
provided via internet in the beginning of October.