Class Title Accounting System Design 1 Instructor Toshifumi...

Class Title：Accounting System Design 1 Instructor：Toshifumi Takada Semester：Autumn

Course Number: EAC-ACC570

Teaching Language： English

1. Course Objectives and Outline

There are 3 kinds of accounting reporting systems in Japan; disclosure for investors by

Financial Instrument, definite settlement of accounts by Company Law and tax return by

Corporate Tax Law. These unique accounting reporting systems have been established since

1886 and contributed the industrialization and modernization of Japanese society. The objective

of this course is to understand the philosophy and basic structure of these 3 accounting reporting

systems.

2. Learning Goal

To understand the basic philosophy of the Japanese accounting systems

3. Course Content and Schedule

Class is to be held on once every 2 weeks on Saturday and Sunday, 13:00 – 14:30 from October 6,

2018 to January 19, 2019; 15 classes + Examination(January 26).

# Date Topic Content Reference

1 Oct 6 Orientation Objective, Outline,

Method, Evaluation

PPT

Reference *3

2 Oct 7 Accounting reporting

systems in Japan

Literacy of accounting

= Bookkeeping and cost

accounting

Disclosure: Accounting

for investors

Accounting for

stockholders

Tax Return: Accounting

for government

PPT

3 Oct 20 Modern nations,

Relationship: income

Calculation and

formation of nations

What is nations?

Role of government

Necessity of income

calculation

PPT

Reference *1

4 Oct 21 Development of

economy and role of

accounting

Economic Development:

agriculture,

manufacturing, and

service economy

PPT

Reference *1

5 Nov 3 Free market and

regulation

Lemon Market vs

Invisible hand of God

PPT

Report #1

6 Nov 4 Financial Instruments

Exchange Law:

Disclosure system

Philosophy of

FIEL

Informed decision

PPT

Reference *2

Freedom of choice

Responsibility

Caveat emptor

7 Nov 17 Capital Cost

Role of Information

Reasons of window

dressing, audit

Price of using resources

of other people

Risk and return

Profit and stock price

PPT

Reference *2

8 Nov 18 Companies Act:

Settlement of equity

Appropriation of profit

Philosophy of Company

Act: Who is the owner of

a company?

PPT

9 Dec 1 Separation of

Ownership and

management

Control of management

Governance

Settlement of FS

Stock option

PPT

10 Dec 2

Issues of Company Act

Structure of industry

General Meeting

Audit by CPA

3 million limited

liability companies

3,500 listed companies

Owner manager SMEs

Black company

PPT

Report #2

11 Dec 15 Corporate Tax Law

Highest tax rate in

the world

4 million of business

enterprises

The concept of business

Income Tax, Corporate

Tax

PPT

12 Dec 16

Principle based

accounting standards

vs

Rule based

Accounting standards

Japanese Government

Policy for SMEs

85% of SMEs are

exempted from the

payments of corporate

tax

PPT

13 Jan 5

Ekikin and Sonkin

Survey by IRS

Special Inspection by

IRS

Effects of rule based

accounting standards

Realization of desirable

society

PPT

14 Jan 6 Auditing in Japan

Statutory auditor

CPA audit

Audit committee

Professional in

accountancy: CPA and

Tax Accountant

Consolidated audit

Government audit

PPT

15 Jan 19

Accounting Fraud Group Discussion and

essay type exam

Jan 26

Examination

4. Assessment Criteria

(1) 30%: Attendance and number of questions

(2) 20%: 2 times of reports

(3) 50%: Final examination

5. Textbook and Reading List

Reference books:

*1: Adam Smith, Wealth of Nations, 1776

*2: John Hicks, Value and Capital, 1939

*3 John Stuart Mill, On Liberty, 1859

The 3 books are to be stored at the office of IGSAP. *2 and *3 can be downloaded from Kindle at

free.

6. Preparation and Review

To read reference books beforehand and to make a question after the class

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

The knowledge of bookkeeping and cost accounting is required. Understanding basic

bookkeeping procedures is needed. Introductory exercise book will be introduced.

Email: [email protected]

Office Hour: after the class

mailto:[email protected]

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




Financial Accounting is a critical element of economic infrastructure, which is to provide financial information

about an entity for its stakeholders and thus fulfill its accountability obligation. In Japan, the financial accounting

consists of two systems; the financial reporting system under the Financial Instruments and Exchange Act and

the statutory reporting system under the Companies Act. Financial reports in these systems must be prepared in

accordance with Generally Accepted Accounting Principles (GAAP) of Japan. Moreover, those systems are

interrelated with the tax accounting system.

In this course, the students will study the basic concepts, frameworks and rules of Japan GAAP and its

relationship with the society and the economy. Though the concepts and rules of the IFRS are regarded as a part

of Japan GAAP, the students are also required to study other elements of Japan GAAP, including the concepts

and rules of Japanese tax accounting systems. Moreover, we’d like to follow the illustrative GAAPs difference

among IFRS, US GAAP and JP GAAP.

We’ll discuss about the fundamental and advanced topics on international accounting and auditing theories in

this lecture class. We’ll learn not only the basic concepts and general rules/procedures of accounting standards in

fundamental and intermediate level, but also the academic issues surrounding the topics.

2. Learning Goal

In this lecture course, students are expected to develop their capabilities to understand intermediate level of

financial accounting issues. In addition, we’d like to learn about current auditing and international accounting

issues.


No. Date Topic Content Reference

1 Oct.4 0. Orientation,

1. Financial

Reporting and

Accounting

Standards

Course Objective, Outline, Method,

Evaluation

Accounting Stats.

General Overview and review of Basics

PPT

Kieso,

Ch.1

2 Oct.11 2. Conceptual

Framework for

Financial Reporting

Conceptual Framework overview (IFRS,

US, and Japan)

Qualitative: relevance/faithful

representation, disclosures, constrained

by cost-benefit

PPT

Kieso,

Ch.2

3 Oct.18 3. The Accounting

Information

System

Goal: need to maintain set of accurate

records

PPT

Kieso,

Ch.3

4 Oct.25 4. Income Statement

and Related

Information

Income Statement: evaluate past

performance, provide basis for

prediction, and assess risk to future cash

flows

PPT

Kieso,

Ch.4

5 Nov.1 5. Statement of

Financial Position

and Statement of

Cash Flows

Balance Sheet – liquidity,

solvencyfinancial flexibility

PPT

Kieso,

Ch.5

6 Nov. 8 6. Accounting and

the Time Value of

Moneey

Basic time value concepts

Simple interest, Compound interest

Discounting

Present value & Future value

Annuities

PPT

Kieso,

Ch.6

Nov.15 lecture cancelation

7 Nov. 22 7. Cash and

Receivables

Cash: What is cash? Reporting cash

Accounting receivable: Recognition,

Valuation, Impairment evaluation

process

Notes Receivable

Special issues: Fair value option,

Derecognition of receivables,

Presentation and analysis

PPT

Kieso,

Ch.7

8 Nov.29

8. Valuation of

Inventories: A

Cost-Basis

Approach

Inventory issues: Cash flow, Control,

Basic inventory valuation

PPT

Kieso,

Ch.8

9 Dec.6 9. Inventories:

Additional Valuation

Issues

Physical Goods Included in Inventory

Costs Included in Inventory

Cost Flow Assumptions

PPT

Kieso,

Ch.9

10 Dec. 13 10. Acquisition and

Disposition of

Property, Plant, and

Equipment

Acquisition: Acquisition costs,

Self-constructed assets, Interest costs

PPT

Kieso,

Ch.10

11 Dec.20 11. Depreciation,

Impairments, and

Depletion

Valuation: Cash discount, Deferred

contracts, Lump-sum purchases, Share

issuance, Non-monetary exchanges,

Government grants

PPT

Kieso,

Ch.11

12 Dec. 27

12. Intangible Assets Overview: Characteristics, Valuation,

Amortization

Impairment of intangibles

Research and Development Costs

PPT

Kieso,

Ch.12

13 Jan.10

13. Current

Liabilities,

Provisions, and

Contingencies

Current Liabilities: Account payable,

Notes payable, etc.

Provisions: Recognition, Measurement,

Common types, Disclosures

Contingencies: Contingent liabilities,

Contingent assets

PPT

Kieso,

Ch.13

14 Jan. 17 14. Non-Current

Liabilities

Bonds Payable: Issuing bonds, Types

and ratings of bonds, Valuation,

Effective-interest method

Long-Term Notes Payable

Special Issues: Extinguishments, Fair

value option, Off-balance-sheet

financing

PPT

Kieso,

Ch.14

15 Jan. 24

15. Equity Corporate Form

Equity

Preference Shares

Dividend Policy

PPT

Kieso,

Ch.15

Possible alternative dates: Jan. 31st.


(1) 30%: Attendance and class participation

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

(3) 30%: Short essays and quizzes(including homework)

(4) 30%: Final examination


Textbook

Intermediate Accounting: IFRS Edition, 2nd Edition,

Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield, July 2014, Wiley.

20 copies are available at Hirai IGSAP satellite campus.

Reading List/References

Japanese Accounting and Auditing System

American Institute of Certified Public Accountants (1988) The Accounting Profession in Japan, Professional

Accounting in Foreign Countries Series, 81 pages.

The Japanese Institute of Certified Public Accountants, Corporate Disclosure in Japan – Overview (Fourth

Edition), July 1998.

The Japanese Institute of Certified Public Accountants, Corporate Disclosure in Japan – Accounting (Third

Edition), July 1999.

The Japanese Institute of Certified Public Accountants, Corporate Disclosure in Japan – Reporting (Fourth

Edition), December 2002.

The Japanese Institute of Certified Public Accountants, Corporate Disclosure in Japan – Auditing (Third

Edition), April 2005.

Understand Japanese accounting theory

Kyojiro Someya, Japanese Accounting: A Historical Approach, 1996/6/1

Kunio Ito, Makoto Nakano, International Perspectives on Accounting and Corporate Behavior (Advances in

Japanese Business and Economics) 2014/3/21

Sunder, S. and H. Yamaji (ed.)(1999) The Japanese Style of Business Accounting, Quorum Books, 268 pages

1999/12/30.

Teruyuki Kawasaki, Takashi Sakamoto General Accounting Standards for small-and Medium-Sized Entities in

Japan, Wiley, 2014

Three GAAP comparison : JGAAP, IFRS, USGAAP

http://www.shinnihon.or.jp/services/ifrs/issue/ifrs-others/other/pdf/ifrs-jgaap-comparison-v30-E.pdf

http://www.ey.com/Publication/vwLUAssets/EY-US-GAAP-vs-IFRS-the-basics-2013/$FILE/EY-US-GAAP-vs-I

FRS-the-basics-2013.pdf

Other references

Benston, G. J.,(ed.) M. Bromwich, R. E. Litan, and A. Wagenhofer (2006) Worldwide Financial Reporting: The

Development And Future of Accounting Standards, Oxford University Press.

Godfrey J.M. and K. Chalmers(ed.)(2007), Globalisation of Accounting Standards, Edward Elgar Publishing.


Basically this course will consist of lecture, discussion, presentations (guest speakers), quizzes, homework and

exams.

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


Office Hour: Before and after this class

e-mail: [email protected]

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




The objective of this course is to learning basic principle of tax accounting and the overall

picture of relation between income tax and accounting

2. Learning Goal

The aim of this course is for students to learn basic principles of tax accounting and the

overall picture of Japanese Tax system


No. Date Theme Content Materials, etc.

１ 3/Oct/

2018

Orientation Purpose, overview,

Grading scheme

PPT

２ 10/Oct/

2018

Corporate tax and

decision making

Impact of corporate tax

has on the

decision-making,

Significance and

necessity of tax effect

accounting

PPT

３ 17/Oct/

2018

Background of

Japanese Tax system

and strategies of

Postwar Tax Policy

The background of the

formation of Japan's

tax system and The

strategies of Postwar

Tax Policy

PPT

４ 24/Oct/

2018

General

characteristics of

Japanese tax system

and tax

administration

General

characteristics of

Japanese tax system,

Tax administration and

tax equity

PPT

Report

５ 31/Oct/

2018

Individual income

tax（１）

Basic structure of the

income tax system

PPT

６ 7/Nov/

2018

Individual income

tax（２）

Effects of taxation on

the distribution of

income

PPT

７ 21/Nov/

2018

Corporate taxation

（１）

Tax principles and the

actual situation

PPT

８ 28/Nov/

2018

Corporate taxation

（２）

Transfer pricing, tax

havens, thin

capitalization rules

PPT

９ 5/Dec/

2018

Indirect tax system

Traditional framework

of indirect taxes,

Value added tax, Design

of environmental taxes

PPT

１０ 12/Dec/

2018

The effective tax

rate and the actual

situation of Japan

and major countries

Effective tax rate in

Japan and the major

countries,

Some representative

Japanese tax system

PPT

Report

１１ 19/Dec/

2018

Book Tax Conformity

Impact of Book Tax

Conformity

PPT

１２ 9/Jan/

2019

Recent tax reform and

its effect

Major tax reform and its

effect since 2000

PPT

１３ 16/Jan/

2019

Student presentation

About the difference

between home and the

Japanese tax system

PPT

１４ 23/Jan/

2019

Student presentation

About the difference

between home and the

Japanese tax system

PPT

１５ 30/Jan/

2019

Wrap up

Feedback

PPT


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


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



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


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

Semester：Autumn

Course Number: EAC-ECM570



The aim of this basic lecture course is to overview the modern and contemporary

international politics.

More concretely, first, how the modern international society was formed and evolved since

the 17th century and which main characteristics the politics in the modern international

society had will be considered. Then, how largely both the international system and

international politics have changed since the early 20th century will be argued. Third,

how some of the major modern nation-states (e.g., Britain, France, Germany, Japan, China,

and several developing countries) were built will be traced. Fourth, the international

political history during the 20th and the early 21st centuries will be reflected. Finally,

it will be discussed whether or not and how China can become a global leader near future.

2. Learning Goal

The students who enrol for the lecture course are expected to gain basic knowledge on modern

and contemporary international politics, to develop their capabilities to analyze various

major issues in the present international society and design a future desirable and feasible

global society.


The classes will be given at 14:40-16:10 on Tuesday.

Timetable of Classes

Date Topic Contents/themes

1 4 Oct .

0. Introduction to global

politics

1. The rise and decline of

the Westphalian system (1)

The birth and evolution of the modern

international system which is called the

Westphalian system or the nation-state

system

2 11 Oct. The rise and decline of the

Westphalian system (2)

Main characteristics of the modern

international politics: nationalism and

power-politics

3 18 Oct. The rise and decline of the

Westphalian system (3)

The decline of the Westphalian system and a

fundamental change in international politics

at present

4 1 Nov.

2. The building of

nation-stat

es (1)

Definitions of nation and state, and major

patterns of nation-state building

5 8 Nov.

The building of

nation-stat

es (2)

Building of the forerunning nation-states:

Britain and France

6 15 Nov.

The building of

nation-stat

es (3)

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

Germany, Italy and Japan

7 22 Nov.

The building of

nation-stat

es (4)

The post-War nation-state building: China

and other AA countries

8 29 Nov. 3. Global political history

during the 20th century (1)

The two World Wars

9 6 Dec. Global political history


The Cold War

10 13 Dec. Global political history


The end of the Cold War and the

“New World Order”: global politics in the

post-Cold War era (1989-2000)

11 20 Dec. 4. Global politics in the

early 21st century (1)

A sharp contrast between global politics in

the post-Cold War era and that in the early

21st century (2001-2018)

12 27 Dec. Global politics in the early

21st century (2)

Five major changes in global politics in the

early 21st century:

(A) aggravation of terrorism, wars on terror,

and frequent civil wars; (B) deepening

globalization; (C) exposure of global issues;

(D) rise of populism and ethnocentric

nationalism; and (E) China’s rapid stride

towards becoming a global power.

13 10 Jan. 5. Rise of China as a global

leader?

Can the Chinese people come up to the global

society’s great expectations?

14 17 Jan. Presentations on term

papers (final examination)

Brief oral presentations on the students’

term papers

15 24 Jan. Presentations on term

papers (final examination)

Brief oral presentations on the students’

term papers


(1) Attendance 20%

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

(3) Short essays 30%

(4) Final examination 30%


Textbook: John Baylis, Steve Smith, and Patricia Owens (eds.), The Globalization of World

Politics: An introduction to international relations 6th edition, Oxford

University Press, 2014

The students who enrol for the lecture course are requested to read the relevant chapters

in the textbook in advance. Which chapter(s) is/are relevant to each topic in the lecture

will be advised in class. About 20 copies of the textbook are available in IGSAP Office

in Hirai during the term.

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

as well.


Papers and presentations:

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

course and a term paper at the end of the lecture course. The student is usually expected

to make the term paper by improving one of the short essays he or she has already submitted.

Each student is requested to make a brief presentation on his or her term paper in the

final classes as well.

Debates, questions and comments:

Debates over the topics in the lecture course will be frequently formed in class. The

students are encouraged to express their original views as much as possible.

Questions and comments will be welcome in and after class.


Any IGSAP student who is interested in various issues in the contemporary global society

will be welcome to this lecture course.

Class Title: Environmental Issues and Sustainable Development

Instructors: Shinichi ARAI, Noriyuki SAKUMOTO, Masami TSUJI, Keiichi USHIJIMA

Semester: Autumn

Course Number：EAC-ECM571

Teaching Language : English


It is apparent that the human activities are impacting the earth systems increasingly seriously

and we should recognize the “planetary boundary” in this century. The international community

agreed on Sustainable Development Goals (SDGs) for 2030 and Paris Agreement to take measures against

climate change, in order to transform our current mass production-mass waste-oriented society to

the sustainable society. In these approaches, the roles of private sector are important, and many

companies are joining, e.g. the RE100 (Renewable Energy 100%) project and SBT (Science Based Target)

initiative. Also, in the financial market, ESG (Environmental, Social and Governance) investment

and fund raising by Green Bonds are becoming popular and future prosperity of companies are

increasingly evaluated by their sustainability.

For developing countries, they will be able to take “leap-frogging approaches” to the

sustainable society by learning experiences of developed countries and introducing environmentally

friendly technologies and funds which fit for their individual conditions.

In this context, the lecture presents overviews and issues, and discusses on the following:

- Measures and actions for sustainable development including those based on corporate social

responsibility (CSR) by various stakeholders such as business entities and international

organizations, which play a pivotal role for materializing sustainable society. Recent streams

of CSR such as ESG investment, Recommendations by FSB TCFD (Financial Stability Board, Task Force

on Climate Related Financial Disclosure), and Green Bonds.)

- Approaches to achieve Sustainable Development Goals (SDGs) and Carbon-free Society required

by Paris Agreement of the UN Framework Convention on Climate Change (UNFCCC) by the international

community as well as by private sectors, such as RE100 and SBT.

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

are assessed and implemented to promote SDGs and sustainable development in developing countries

- Development projects and their environmental impacts in Asian countries, which will contribute

to achieving sustainable development and SDGs

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

sustainable society, which will be useful for developing countries in trying leap-frogging for

sustainable development

2.Learning Goal

- To understand the recent activities and future roles of the business and financial sectors in

achieving sustainable development, as well as the concept of sustainable development and its

implications to CSR, ESG investment and other financial issues including climate-related financial

disclosures

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

in financing and auditing in developing countries and international community

- To consider better social actions and measures in the future to achieve a sustainable society

taking into account specific situations in a local area, country, region and in the global scale

as well as those in specific sectors such as financing sectors including financing management

department of companies

- To understand history of environmental pollution problems in Japan, legal systems including

environmental impact assessment systems and cases of environmental assessment of projects in Asia

3.Course Contents and Schedule

Class time : Saturday 16:20-17:50 ( October 2018 ~ January 2019）

15 classes in total

A few classes might be skipped but it will be announced beforehand.

Note: There will be Year End and New Year Holidays.

Classroom： IGSAP Classroom in Hirai

4-6-3 Hirai, Edogawa-ku, Tokyo, Japan 132-0035

http://www.econ.tohoku.ac.jp/econ/IGSAP/english/access/

Contents and Lecturers are presented in the table attached.

4.Assessment Criteria

(1) 30%: Attendance, active participation in discussion and response paper of each class

Response paper: At the end of each class (for ca. ten minutes), students will write and submit

a very brief paper (one page, A5 sheet) on his/her comments and views on the issues introduced

by the lecturers.

(2) 70%: Reports on each of the following 4 topics (details will be provided in classes)

1. Business activities in harmony with environmental protection and sustainability

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

Environmental Impact Assessment (EIA) systems

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

4. Approaches to achieve SDGs and Carbon-free society by Japan and the international community

5．Textbook and Reading List

See the list of references attached.


Please read seriously the PPT files, which will be uploaded on IGSAP HP before the classes.

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

E-mail: [email protected]

Table: Environmental Issues and Sustainable Development Schedule

Numb

er

Date

Topic Lecturer Content (to be confirmed) Reference

1

6th

Oct.

2018

Orientation,

1.Overview of Japan’s

Environmental Policy

against Pollution and for

Conservation

Shinichi

ARAI

- Objective, Outline, Method

and Evaluation of the

class

- Japan’s Environmental

Policy

-- Introduction of the five

phases of Japan’s

environmental policy

since Meiji Era

-- Presentation of Japans’

experience to overcome

environmental pollution

by a DVD

-- Discussion

PPT ,

DVD,

Reference*

1

2 13th

Oct.

2-１ Sustainable

Business Management and

CSR

Keiichi

USHI-

JIMA

- Hard law and soft law

- Disclosure and

competitive advantage

Group discussion

PPT

3 20th

Oct.

2-2 ditto K. USHI-

JIMA

- Creating shared value

- Integration of

sustainability into

business strategy

Group discussion

PPT

4

27th

Oct.

2 -3 ditto

K.USHI-

JIMA

- ESG Investment and

Integrated Report TCFD

(Task Force on

Climate-related Financial

Disclosure)

- Group Discussion

*Homework ; analysis of

companies’ disclosure

PPT

Reference 3

5 3rd

Nov.

2-4

ditto

K. USHI-

JIMA

- Case study and group

discussion

（discussions will be made by

using the Homework）

6

10th

Nov.

2-5

ditto

K. USHI-

JIMA

- Paris Agreement and global

trends (SDGs、carbon pricing,

EV shift etc.)

- Group Discussion

7 17th

Nov.

3-1 Environmental Law

and Administration in

Japan and Asian Countries,

Focusing Environmental

Impact Assessment (EIA)

Systems

Naoyuki

SAKU-

MOTO

- Structure, features, and

enforcement situation of

Japanese environmental laws

and those of Asian countries,

in particular, environment

impact assessment laws, will

be introduced. Further, env.

social considerations input

aspect and human rights

empowerment aspect will also

be studied. - Roles and

functions of EIA as one of the

powerful environmental

management tools will

discussed.

PPT

Reference 2

8

24th

Nov.

3-2

ditto

N.SAKU-M

OTO

See 3-1 (17th Nov.)

PPT

Reference 2

9

1st

Dec

.

3-3

ditto

N.SAKU-M

OTO

See 3-1 (17th Nov.)

PPT

Reference 2

10

8th

Dec.

4-1 Development Projects

in Asian Countries, and

Their Environmental

Impacts and Management

Masami

TSUJI

Together with several case

studies, issues on the system

and implementation of

environmental impact

assessment for development

projects in Asian countries

will be discussed.

PPT

Reference 4

11

15th

Dec.

4-2 ditto M.TSUJI Same as above ditto

12

22nd

Dec.

4-3 ditto M.TSUJI Same as above ditto

13 5th

Jan.

2019

5-1 Approaches to achieve

low carbon and sustainable

societies in Japan and the

international community

S. ARAI - Introduction of

--international approaches

such as Sustainable

Development Goals（SDGs）

--Japan’s domestic actions

including Basic Environment

Plan, Education for

PPT

Reference 5

Sustainable Development and

revitalization of local areas

- Discussion

14

12th

Jan.

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

Intergovernmental Panel on

Climate Change (IPCC) and its

Fifth Assessment Report

- Introduction of

International Regime Coping

with Climate Change

-- United Nations Framework

Convention on Climate Change

(UNFCCC), Kyoto Protocol and

Paris Agreement

2.Measures for Low Carbon

Society

- Climate Change and Energy

Policies by countries and

Institutions

-- EU, US, China

--Japan’s actions against

Climate Change

-- Initiatives by the

private sector and other

stakeholders

e.g. RE100 project, SBT

Initiative

- Discussion

PPT

Reference 6

15 19th

Jan.

Discussion and

Wrapping-up

S.ARAI,

N.SAKU-

MOTO,

M.TSUJI

K.USHI-

JIMA

Questions and Discussions on

the topics, in general.

(Note )

PPT

Note: All the lecturers will attend the wrap-up class on 26th January 2018 and respond to

questions submitted by students in advance. Discussions among lecturers will be held if they

are considered useful for understanding the issues by students.

Reference 1 *：

Shinichi ARAI, 2014, Chapter 5 Japan’s Endeavors to Reduce Environmental Pollution and Create

a Sustainable Society, Takao Sasaki ed. Lectures on Environmental Policy, Hokkaido University

Press, Sapporo Japan, p205, ISBN 978-4-8329-0369-2

Reference 2:

(1) The World Bank. “Strategic Environmental Assessments in East Asia and Pacific Region”

(authored by Jiri Dusik & Jian Xie）, 2009.

(http://siteresources.worldbank.org/INTEAPREGTOPENVIRONMENT/Resources/SEAprogressreviewinEA

PFINAL.pdf#search='Strategic+Environmental+Assessments+in+East+Asia+and+Pacific+Region')

(2) The World Bank. “Environmental Impact Assessment Regulations and Strategic

Environmental Assessment Requirements Practices and Lessons Learned in East and Southeast Asia,

2006.

(http://documents.worldbank.org/curated/en/2006/04/8314184/environmental-impact-assessment-

regulations-strategic-environmental-assessment-requirements-practices-lessons-east-southeas

t-asia)

(3) Ministry of the Environment. ”Environmental Impact Assessment in Japan,”

(https://www.env.go.jp/en/policy/assess/pamph.pdf#search='Environmental+Impact+Assessment')

Reference 3*：

Financial Stability Board - Task Force on Climate-related Financial Disclosure

https://www.fsb-tcfd.org/

Reference 4:

Asian Development Bank. “Safeguard Policy Statement”

(http://www.adb.org/documents/safeguard-policy-statement?ref=site/safeguards/publications)

Reference 5:

UNSDGs

https://sustainabledevelopment.un.org/topics/sustainabledevelopmentgoals

Reference 6:

(1) IPCC 5th Assessment Report (AR5), Summary for policy makers

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

(2) Paris Agreement at UNFCCC

http://unfccc.int/resource/docs/2015/cop21/eng/l09r01.pdf

Reference 7:

Annual Report on the Environment 2017

http://www.env.go.jp/en/wpaper/2017/index.html

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




We may disagree what type of political system is more just or what type of economic system is more

productive. But we hardly disagree health of the people as one of the most important goals that any political

and economic system should try to achieve. Health thus provides a common ground that any discussion on

social systems should take into account.

Low- and middle-income countries today face “the double burden of disease,” which refers to continuous

burden of undernutrition and infectious diseases (such as tuberculosis, malaria, AIDS, MERS, Ebola and Zika

virus diseases) and rising toll from overnutrition (obesity) and non-communicable chronic diseases (such as

diabetes, heart disease, stroke and cancer). The two types of disease burden pose substantial threats at

individual, community, national and global levels.

With the collapse of political, economic and health care systems after the defeat of World War II in 1945, the

Japanese people suffered devastatingly from undernutrition and infectious diseases. With subsequent

recoveries and developments of these systems, however, they currently enjoy lives with one of the longest life

expectancies in the world, with universal health coverage and equitable access to medical care.

This lecture addresses the overview of global health issues and case studies, and also discusses what could

be learned from Japan’s remarkable success in improving the people’s health during the post WW II period.

2. Learning Goal

The students are expected to learn basic concepts, methods, and current status of global health issues and to

apply these skills and knowledges to propose solutions for health issues of interest in their countries.


Intensive class from Feb 2 (Sat) through Feb 9 (Sat), 2019, at 14:40-16:10 and 16:20-17:50 (8 consecutive

days).


1 Introduction

2 Measuring the Global Burden of Disease

3 Globalization, Climate Change, and Human Health

4 Infectious Diseases

5 Noncommunicable Diseases

6 Mental Health

7 Natural Disasters, Armed Conflict, and Public Health

8 Global Health and the Law

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

discussed in the first class on Feb 2, 2019.


(1) 30%: Attendance

(2) 40%: Class participation, including presentation of summary of the textbook chapter

assigned

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


Hunter DJ and Finberg HV, ed. Readings in global health: essential reviews from the New England journal

of medicine. Oxford University Press, 2016.

ISBN-13: 978-0190271220


The students are requested to read the relevant chapters in the textbook in advance. The students assigned

to present a summary of the textbook chapters are required to prepare handout to other students. Each student

is required to submit a term paper at the end of semester.


No previous knowledge of biology or health sciences is required, since this lecture addresses global health

issues from social science perspectives and the lecturer (medical doctor and PhD) will explain relevant basics.

Students can contact the lecturer anytime via email: [email protected].

Class Title：Science Technology and Human Being 1

Instructor：Professor Masako Ikegami Semester：Autumn




This course is designed to introduce the historical case studies of critical decision-making

over the development and use of nuclear weapons and technology, methods and theories of Science

and Technology Studies (STS) and management of technology (MOT) by examining major cases of

science and technology policy involving innovative technology and its impacts on the human

being, with focus on the research and development (R&D) decision-making process and its

consequence.

Main topics include: the Manhattan Project, atomic bombing of Hiroshima and Nagasaki, Cuban

missile crisis, nuclear arms race during the Cold War, weapons of mass destruction (WMD)

proliferation, North Korean and Iranian nuclear crises, missile defence, arms control & nuclear

non-proliferation, and nuclear energy. Some policy issues, such as nuclear arms control and

disarmament, nuclear deterrence, nuclear diplomacy and nuclear energy, are also included.

2. Learning Goal

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

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

literature reading;

• Develop capabilities of analyzing the historical and current cases of critical

decision-making over the development and use of nuclear weapons;

• Demonstrate capabilities of discussing the complexity of specific nuclear policy issues

through critical thinking and essay work.


DAY 1 (Oct 13)

Lec 1: Introduction: Science & technology in the modern nation-state system

Lec 2: The Manhattan Project: Developing the Atomic bomb

Lec 3: Decision-making of the use of the Atomic bomb re-examined

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

DAY 2 (Oct 27)

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

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

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

Lec 8: The Pentagon and the Universities

DAY 3 (Nov 10)

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

Lec 10: New security problems after the Cold War

Lec 11: Revolution in military affairs (RMA) and modern warfare

Lec 12: Advanced technology and risk society (IoT, Cyber security)

DAY 4 (Nov 24)

Lec 13: Advanced science, technology and human being reconsidered

Lec 14: Oral presentation of the students’ independent studies

Lec 15: Oral presentation and Wrap-up discussion


This course consists of obligatory lectures and seminars. Each student is required to read

the assigned readings and come prepared to discuss them. Active participation, oral

presentation and essay work are required to pass the course. Basic knowledge of international

politics is preferable for effective participation. The evaluation is based on the followings:

• Regular class attendance and active participation: 40%

• Essay work (final paper) with oral presentation: 60% (essay 30% + oral presentation 30%)


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


This course consists of obligatory lectures and seminars. Each student is required to read

the assigned readings and come prepared to discuss them. Active participation, oral

presentation and essay work are required to pass the course. Basic knowledge of international

politics is preferable for effective participation.


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

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


Teaching Language：English


The course’s goal is to introduce the study of Public Policy with a particular focus on both theoretical and practical

dimensions. This means: (1) understanding the historical and conceptual pre-cursors to approaching public policy; (2)

coming to terms with differing approaches to public policy, in terms of typologies, frameworks, and theories; and (3)

grasping the various methods of analyzing public policy, ranging from the traditional to the non-mainstream.

Topics are organised into ‘7 x two-class’ themes. The seven themes are: (1) Introduction to Public Policy, (2) Policy,

Power, and Politics, (3) Mapping the field of Public Policy, (4) Theorising Public Policy, (5) Analysing Public Policy,

(6) The Policy Cycle, and (7) Beyond the Policy Cycle. Therefore for each of these seven themes, two intra-thematic

topics will be explored.

2. Learning Goal

I expect students to actively participate in lectures and not simply passively listen. This means being part of what might

be called a ‘strongly led discussion’ rather than a passively received lecture. You will be expected to question and

critically engage with what you will hear. Lectures will be accompanied by seminars, where you will have a larger

number and wider breadth of readings that you will be expected to read, understand, and overview in class for a critical

discussion. This lecture/seminar mix will be alternated within each of the seven themes, ie: class 1 – lecture, class 2 –

seminar, class 1 – lecture, class 2 – seminar, and so on.

You will also be assessed on the basis of a written output (an essay) and a verbal output (presentation). Both essay and

presentation will be on the same topic. The topic will be an analysis of (a) a policy of your choice in (b) a country of

your choice at (c) a time period of your choice. You will work on the development of your choice of this topic through

discussion with your teacher. The deadline for both will be January 29th

. THIS DEADLINE MUST BE MET AND NO

EXCUSES WILL BE ACCEPTED.


You can find this syllabus here - http://tinyurl.com/zd97y7w and the readings for here - http://tinyurl.com/zpfzpe4

NOTE: THERE WILL BE NO CLASS ON OCTOBER 16TH

Class Date/Time Theme Topic

1

Tuesday, October 2nd

,

8.50am-10.20am Introduction to

Public Policy

What is Public Policy?

[LECTURE]

2

Tuesday, October 9th

,

8.50am-10.20am

Historical Contexts

[SEMINAR]

3

Tuesday, October 23rd

,

8.50am-10.20am

Policy, Power, and

Politics

Power and Policy

[LECTURE]

http://tinyurl.com/zd97y7w

http://tinyurl.com/zpfzpe4

4


,

8.50am-10.20am

Government Systems and Ideologies

[SEMINAR]

5

Tuesday, November 6th

,

8.50am-10.20am Mapping the field

of Public Policy

Typologies

[LECTURE]

6


,

8.50am-10.20am

Policy Types

[SEMINAR]

7


,

8.50am-10.20am Theorising Public

Policy

Theoretical Approaches

[LECTURE]

8


,

8.50am-10.20am

Agents and Structures, Rationality and Ideas

[SEMINAR]

9

Tuesday, December 4th

,

8.50am-10.20am Analysing Public

Policy

Policy Analysis

[LECTURE]

10


,

8.50am-10.20am

Institutions, Groups, Exogenous Shocks,

Actors, and Ideas

[SEMINAR]

11


,

8.50am-10.20am The Policy Cycle

The Policy Cycle

[LECTURE]

12

Tuesday, January 8th

,

8.50am-10.20am

Stages of the Policy Cycle

[SEMINAR]

13


,

8.50am-10.20am Beyond the Policy

Cycle

Alternatives to the Policy Cycle

[LECTURE]

14

Tuesday, January 22th,

8.50am-10.20am

Public Policy in a Global Context

[SEMINAR]

15

Tuesday, January 29th,

8.50am-10.20am

Presentations and Essay deadline


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

(2) 40%: Essay, 2000-3000 words (deadline – class 15, January 29th

)

(3) 40%: Presentation and leadership (deadline – class 15, January 29th

)


* Adachi, Yuko., Hosono, Sukehiro. & Iio, Jun. (2015) Policy Analysis in Japan. University of Bristol: The Policy Press

(International Library of Policy Analysis)

* Anderson, James. E. (2003) Public Policymaking: An Introduction. Boston: Houghton Mifflin

* Birkland, Thomas, A. (2016) An Introduction to the Policy Process: Theories, Concepts, and Models of Public Policy

Making. New York & London: Routledge (4th ed.)

* Cairney, Paul. (2012) Understanding Public Policy: Theories and Issues. London: Palgrave Macmillan

* Fischer, Frank., Miller, Gerald. J. & Sidney, Mara. S. (2007) Handbook of Public Policy Analysis: Theory, Politics,

and Methods. Boca Raton, London, New York: CRC Press

* Heywood, Andrew. (2012) Politics. Hampshire and New York: Palgrave Macmillan (2nd

ed.)

* John, Peter. (2012) Analyzing Public Policy. Oxon & New York: Routledge (2nd

ed.)

* Knill, Christoph. & Tosun, Jale. (2012) Public Policy: A New Introduction. London: Palgrave Macmillan

* Kraft, Michael. E. & Furlong, Scott. R. (2012) Public Policy: Politics, Analysis, and Alternatives. California, London:

Sage Publications Ltd.

* Lister, Ruth. (2012) Understanding Theories and Concepts in Social Policy. University of Bristol: The Policy Press

* Moran, Michael., Rein, Martin. & Goodin, Robert E. (2006) The Oxford Handbook of Public Policy (Oxford

Handbooks). Oxford: Oxford University Press

* Sebatier, Paul. A. & Weible, Christopher, M. (2014) Theories of the Policy Process. Boulder, Colorado: Westview

Press (3rd

ed.)


Students are expected to attend and participate actively in lecture time, and to complete written and spoken assignments

on time and to a high standard.


Email contact: [email protected]


Class Title：History of Finance for SMEs 1

Instructor： Masatoshi SAKAKI, Takeshi NAKANO, Kenji Wakatsuki Semester：Autumn




It is said that the high accounting literacy level in Japanese society is remarkable (e.g. tax

return using self-declaration by more than 4 million companies (mainly by SMEs: small and medium

enterprises)). This Japanese social infrastructure that supports SMEs has been built and developed

since the modernization period in Meiji Era. This history of development in Japan would be very

informative for Asian and African countries where need to develop social institutions under the

cooperation of the public and private sectors in the rapid economic development.

In this lecture class, we'll introduce the history of finance for SMEs focusing on business

administration, accounting and other surrounding systems in SMEs referring to best practice in

Japan.

2. Learning Goal

The principle goal of this lecture class is to learn essential knowledge to become professionals

who are willing to contribute to the society and organizations through development of business

environment of SMEs.

In Japan, after the Meiji Era, a community-based financial system for SMEs developed, and

especially after World War II, this financial system conducted by SMEs has played an important

function for Japanese economy and industrial development.

Moreover in recent years, with the progress of globalization, it has become easier for some

business entrepreneurs who have achieved great success to list their shares to the securities markets

and received huge funds to become big companies. However, from the standpoint of SMEs in globes,

still we can find many social issues surrounding SMEs finance system. It is indicated that the

development of supporting financial system for SMEs has been delayed, and there is a movement to

find the key to solve such problems in the financial system.

It is considered that this Japanese best practice of SMEs would provide some important clues

for developing SME finance system for many emerging countries.


# Date Topic Contents Reference

1 October 7 th Introduction of the lecture

course

Objective, Outline,

Methods, Evaluation

PPT

2 October 14 th Case of SME Management

of Japan (1)

Case studies PPT


of Japan (2)

Case studies PPT


of Japan (3)

Case studies PPT

5 November 4 th Case of SME Legal matters

of Japan (1)

Case studies PPT

6 November 11 th Practice of SME Banking

matters of Japan (1)

Case studies PPT

7 November 18 th Practice of SME Banking


Case studies PPT

8 November 25th Practice of SME Banking


Case studies PPT

9 December 2nd Practice of SME Banking


Case studies PPT

10 December 9 th Practice of SME Banking


Case studies PPT

11 December 16 th Hot topic of SME Finance Case studies PPT

12 December 23 th Case of SME Legal matters

of Japan (2)

Case studies PPT

13 January 6th Case of SME Legal matters

of Japan (3)

Case studies PPT

14 January 13th

Case of Cross border listing

to USA for SME of Japan

Case studies PPT

15 January 20th Wrap-up Lecture of Shin-kin

Central Bank

Professional

PPT

· Lecture contents are subject to change according to the lecture progress and lecturers’ schedules.

· Detail schedule will be informed at the first lecture class.

Basic outlines

(1) Globalization and its impacts towards SMEs

According to the evidence by Japanese Global Automobile industry, it is obvious that Japanese

automobile industry is supported by a wide base of small business groups.

We’ll learn about its history and characteristics.

(2) Basic Institutional Systems surrounding SMEs

When we talk about Japanese SEMs’ economic systems, best knowledge surrounding SMEs such as

legal and tax systems are mandatory. We’d like to learn the history of various SMEs institutions in

Japan, not only its success points, but also from failed points etc.

(3) Venture company

Unlike the US venture, Japanese venture companies have grown over various difficulties under strict

regulations. Current large companies representing Japan started their business originally from

ventures, and have grown over the restrictions and overcome the difficult social environment.

Regulations are not all evil. It also works as to protect the lives and safety of the people. We would

like to tell the Japanese experience of venture companies which have achieved balance between such

regulations and growth.


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


· No main textbook specified.

· Handouts will be provided in each class.

· Reference materials are announced as necessity in the class.

Reference(Main)

· Teruyuki Kawasaki, Takashi Sakamoto, General Accounting Standards for small-and

Medium-Sized Entities in Japan, Wiley, 2014.

Some copies are available at IGSAP office

References : useful websites for study

· Japanese tax guide by National tax agency in Japan

https://www.nta.go.jp/foreign_language/

· Japanese Law Translation (in English)

http://www.japaneselawtranslation.go.jp/law/list/?ft=2&re=01&dn=1&yo=%E4%BC%9A%E7%

A4%BE%E6%B3%95&ia=03&=&x=78&y=25

· Outline of SEM Policies by the Small and Medium enterprise Agency

http://www.chusho.meti.go.jp/sme_english/index.html

· Small Firms in the Japanese Economy

http://www.crosscurrents.hawaii.edu/content.aspx?lang=jap&site=japan&theme=work&subth

eme=INDUS&unit=JWORK059

References : Doing Business series

· Doing Business in Japan - World Bank Group

http://www.doingbusiness.org/data/exploreeconomies/japan

· How to Set Up Business in Japan | Investing in Japan - JETRO

https://www.jetro.go.jp/en/invest/setting_up/


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



[email protected]

[email protected]

Office hour: After this class

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




Bank loan is the main source of financial lending for most of the small and medium-sized

enterprises (SMEs). This class introduced the principles and evaluation process, through the

use of various cases discussion, on how the SME Banking evaluate the business plan and make

the final decision on loan lending. The themes covered in this class are, (1) Analysis of

financial and business plan, (2) Identification of corporate structure (strengths and

weaknesses), (3) Evaluation of quality management, (4) Credit rating and corporate review,

(5) Loan projection and, (6) other financing schemes.

2. Learning Goal

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

plan of SMEs and the background of Japanese Banks.



# Date Contents

1

2 ／ 16

（Sat）

Introduction to the lecture course／

Case study 1 ( Company A)

Group discussion, presentation and lecture

2 Traditional process of loan evaluation

3 Case study 2 ( Company B)


4 Financial supervision and regulation in Japan

5

2 ／ 17

（Sun）

Case study 3 ( Company C)


6 Analysis of financial and business plan

7 Case study 4 ( Company D)


8 Financing schemes for SMEs in Japan

9

2 ／ 23

（Sat）

Case study 5 ( Company E)


10 Practice of SMEs revitalization

11 Case study 5 ( Company E) ～ continuation


12 Practice of SMEs revitalization

13 2 ／ 24

（Sun）

Case study 6 ( Company F)


14 New funding approach of SMEs

15 Summary


Attendance 20%

Frequency and quality of remarks in class 20%

Group discussion and presentation 30%

Short essays 30%


None

Summary paper and case book will be distributed until 1st lecture.


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

preparation for case study.


Requirements : Knowledge of financial statements and account title

E-mail : [email protected]

Phone : 080-6718-6725

Office Hour : Not yet fixed


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

Semester：Autumn




Profit-and-loss (P/L) statement and Balance sheet (B/S) are utilized by financial institutions

for numerically evaluating financial health of the individual companies. Relationships between

cash flow statement and P/L statement is considerably important for small and Mid-sized

enterprises (SMEs) to maintain an awareness of the short term cash flow for disclosure of

corporate information. SMEs require explaining their business plan as well as prospect of cash

flow to relevant financial institutions such as credit union (Shinyo-Kinko), credit association

(Sinyo-Kumiai) and second tier of regional banks (Chiho-ginko). In this lecture, it would be

designed for students to understand some knowledge to realize the short-term project (within 1

year) as being related to the general corporate finance theory.

2. Learning Goal

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

especially for SME in Japan through discussing short term business plan and cash flow

management.


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

beginning of October in 2018 to the end of January in 2019. 15 classes will be held in total.

Table: Corporate Finance and Cash Flow Management 1 Schedule

# Date(plan) Topic Content Reference

1 2018.10.3 Orientation &

Introduction

Objective, Outline of

the classes, Method,

Evaluation

PPT

2 10.10 SME in Japan at the

glance

Some relevant

organizations for

supporting SME

Understanding whole

picture of Japanese

enterprises including

SME.

PPT

10.17 Lecture cancellation

3 10.24 SME and their

accounting &

reporting systems in

Learn background of

SME accounting &

reporting system,

PPT

Japan

Financial statements

types and their

characteristics

4 10.31 SME in Japan at the

glance and their

accounting &

reporting systems in

Japan

Short presentation and

submit the presentation

materials for 2-3

5 11.7 Profit measurement

for SME (1)

Introduction of Main

indicators for profit:

Gross Income,

Operating Income,

recurring Income,

EBIDA, Net Income

PPT

Reference *1


for SME (2)


indicators for profit:

Gross Income,

Operating Income,

recurring Income,

EBIDA, Net Income

PPT

Reference *1


for SME (3)



materials for 5-6

PPT

Reference *1

8 11.28 Evaluation of SME’s

FH (financial health)

(1)


indicators for FH:

Operating profit on

sales, Total asset

turnover

PPT

Reference *1



(2)


indicators for FH:

Capital-to-asset ratio,

ROE

PPT

Reference *1



(3)



materials for 8-9

PPT

Reference *1

11 12.19 Cash flow

management (1)

Statement of cash

receipts and

disbursement

PPT

Reference *1

12 2019.1.9 Cash flow

management (2)

Cash flow statements PPT

Reference *1

13 2019

1.16

Cash flow

management (3)

Short Presentation and


materials for 11-12

PPT

Reference *1

14 1.23 Discussions and

presentation

Final presentation and


materials from students

PPT

15 1.30

Discussions and

presentation

Final presentation and


materials from students

PPT


(1) 30%: Class participation and contribution

(2) 40%: 4 times of short presentations with discussions and submission of the materials.

(3) 30%: Discussions and final presentation

Note: The ratios may be changed and are notified.


*1: Robert Parrino, David S. Kidwell, Thomas Bates, Peter Moles, Fundamentals of Corporate

Finance, 3rd Edition International Student Version, 2015 (The 2 books are to be stored at the

staff room of Hirai.)


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

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

summary reports or presentation materials to reflect your original ideas in line with the theme

given in the classes.


I would always welcome questions and feedbacks by e-mail: [email protected]

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

management 1

1 It’s preferable that students would enroll in Corporate Finance and Cash flow management 2

after or before this class and have strong interests in the subject.

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

recommendable if you are interested in any broader research topics for practical business

activities relevant to finance area or statistics with data analysis.


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




This course provides a comprehensive framework for business analysis and valuation by using

financial statement information. Students can learn not only the concepts and principles for

evaluating a firm’s financial performance and predicting its future economic condition but

also tools for the financial statements analysis. Topics are covered: Strategy Analysis,

Accounting Analysis, Financial Analysis, and Prospective Analysis. The goal is to understand

the basic principles of fundamental analysis and to obtain skills and techniques to analyze

the financial statements and determine the fundamental value.

2. Learning Goal

The goal is to understand the basic principles of fundamental analysis and to obtain skills

and techniques to analyze the financial statements and determine the fundamental value.


The following is the tentative schedule.


1 2. 1（Fri）

Period 2

How to use database (2):

eol database learning

Students should

understand how to

obtain financial

statement data in

Japanese public firms

through aol database.

Handout

materials

2 2. 1（Fri）

Period 3

IGSAP Orientation Students should

understand the course

objective, course

materials, schedule,

and grading of this

course.

3 2.1（Fri）

Period 4

Framework for business

analysis and valuation

Students learn a

comprehensive

framework for business

analysis by using

financial statement

information.

Read Chapter 1 in

#1 Palepu and

Healy

4 2.1(Fri)

Period5

Strategic analysis Students understand

how to evaluate the

economic condition of a

firm and to identify

Read Chapter 2 in

#1 Palepu and

Healy

the firm’s profit

drivers and key risks.

If students obtain

the skills, he or she

can assess the

sustainability of the

firm’s operations and

to forecasts its future

performance.

5 2.2(Sat)

Period1


Nikkei NEEDS learning

Students should

understand how to

obtain financial

statement data in


through NIKKEI NEEDS.

Handout

materials

6 2.2(Sat)

Period2


Nikkei NEEDS learning

Students should

understand how to

obtain financial

statement data in


through NIKKEI NEEDS.

Handout

materials

7 2.2(Sat)

Period3

Accounting analysis:

Earnings management

Numbers Game

Students learn how to

analyze the degree of

distortion in a firm’s

accounting numbers.

Students need to

understand two kinds of

earnings management:

accruals management

by employing accruals

and real management by

using cash flows.

Chapter 3 #1

Palepu and Healy

Read #3 Jones

(1991) and #4

Roychowdhury,

(2006).

8 2.2 (Sat)

Period4

Accounting analysis:


analyze the degree of

distortion in a firm’s

accounting numbers.

Students need to

understand two kinds of

earnings management:

accruals management

by employing accruals

Chapter 4 in #1

Palepu and Healy

Read #3 Jones

(1991) and #4

Roychowdhury,

(2006).

and real management by

using cash flows.

9 2.2

(Sat)

Period4

Earnings quality 1


assess earnings

quality such as

accruals quality,

discretional accruals,

and accuracy for future

cash flows.

Read #2 Earnings

Management and

Earnings Quality

(Nakashima 2015)

10 2.3 (Sun)

Period1

Financial analysis:

ratio analysis

Students understand

financial analysis

such as ratio analysis.

Ratio analysis involve

assessing how the items

in a firm’s financial

statements are related

to one another. Also,

the ratio analysis

focus on examining a

firm’s income

statement item such as

net profit margin and

its balance sheet item

such as asset turnover

and financial

leverage.

Read Chapter 5 in

#1 Palepu and

Healy

11 2.3

(Sun)

Period2

Financial analysis:

cash flows analysis.

Cash flow analysis

involves evaluating

the firm’s financial

flexibility and

liquidity, and how the

firm manages the cash

flows from operating,

investing, and

financing

respectively. Cash

flow analysis also

provides an indication

of

the quality of the

Read Chapter 5 in

#1 Palepu and

Healy

information in the

firm’s income

statement and balance

sheet.

12 2.3(Sun)

Period3

Prospective analysis:

Forecasting

We focus on forecasting

future performance.

Students learn a

comprehensive

forecasting approach.

Students need to

understand the

approach to focus on

projecting condensed

financial statements.

Read Chapter 6 in

#1 Palepu and

Healy

13 2.8(Fri)

Period2

Paper presentation 2 Paper submission due

prior to presentations

regarding their

selected firm

analysis. Students

present the paper.

Presentation by

PPT is

encouraged.

14 2.8

(Fri)

Period3



regarding their

selected firm

analysis. Students

present the paper.

Presentation by

PPT is

encouraged.

15 2.8 (Fri)

Period4



regarding their

selected firm

analysis. Students

present the paper.

Presentation by

PPT is

encouraged.


(1) Contribution to class 15%,

(2) Assignments 25%

(3) Analysis Paper 50%, and

(4) Presentation 10%.


#1 Business Analysis Valuation: Using Financial Statements, Krishna G. Palepu and Paul M. Healy

5th edition, 2013. South-Western College Publishing (ISBN-10: 1111972303 | ISBN-13:

978-1111972301).

#2 Earnings Management and Earnings Quality: Evidence from Japan, Masumi Nakashima, 2015,

Hakuto Shobo Publishing (ISBN: 9784561362104)

The above textbooks are to be stored at the classroom at Hirai.


Please read each chapter following the schedule before class. Please work on the assignment

of each chapter after the class as the review of the learning.


Class Time: February 1, 2019-Febraru 8, 2019.

Classroom: Hirai 4F and 1F for database learning

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

Adjunct Instructor at Tohoku University IGSAP

Professor of Accountancy at Chiba University of Commerce


Office hours: By appointment


Class Title： Organization and Human Resource Management of SMEs 1 Instructor：Ilju Kim

Semester：Autumn

Course Number: EAC-MAN571



While intensifying global competition and technological advancement are changing the rules

governing labor markets, employing organizations are increasingly relying on their human

resources (HR) and workplace innovations to compete and succeed in competitive markets. This

highlights the importance of understanding how people are managed in diverse organizational

settings, including different countries, sectors and occupations. We will examine the recent

changes of Japanese employment and HR system in the context of globalization and compare them

with those in selected North American, European and Asian countries.

2. Learning Goal

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

•To become more observant of the HRM practices of Japanese firms and more attentive to

employment and labor-related issues in the media

•To collaborate with diverse classmates to integrate their knowledge of HR with various

applications in actual and hypothetical organizations


Class

Session Topic Readings & Assignments

#1 Oct. 4 Intro Overview of the course

#2 Oct. 11 Japanese style HRM

I

•Historical origins of Japanese style HRM

Moriguchi, Chiaki (2014): Japanese Style Human

Resource Management and its Historical Origins. In:

Japan Labor Review, Vol. 11, No. 4, JILPT, Tokyo,

pp. 58-77

#3 Oct. 18 Japanese style HRM

II

•Japanese style HRM in post-bubble era

Aoki, Katsuki, Rick Delbridge, and Takahiro Endo.

“‘Japanese Human Resource Management’ in

Post-Bubble Japan.” The International Journal of

Human Resource Management 25, no. 18 (October

11, 2014): 2551–72

#4 Oct. 25

Non-standard

workers and Career

I

•Freeter and Neet and Being precarious in the middle

age.

Honda, Yukio (2005). Freeters: Young Atypical

Workers in Japan. Japan Labor Review, 2(5), pp.

5-25

Takahashi, Koji (2015). “The Work and Lives of

Japanese Non-Regular Workers in the

‘Mid-Prime-Age’ Bracket (Age 35‒44).” Japan Labor

Review, 12(5) 100–123.

-NY times, Aug. 17, 2013. “Layoffs Taboo, Japan

Workers Are Sent to the Boredom Room”

#5 Nov. 1

Non-standard

workers and Career

II

•Work lives of regular employees

Ono, Hiroshi (2018). “Why do the Japanese work

long hours?: Sociological perspectives on long

working hours in Japan”, Japan labor Issues,

2(5):35-49

Sano, Yoshihide (2016). Diversification of Regular

Employees’ Career Orientations and the Current

Status of Careers and Working Styles, Japan Labor

Review. 13(2): 46-69

#6 Nov. 8 Hiring, training and

firing process I

•Hiring Practices in Japan

Nagano, Hitoshi (2014), “Trends in Corporate

Hiring of Recent Graduates: Focus on Developments

since the Global Financial Crisis”, Japan Labor

Review 11, no. 2 (2014): 23–36

-NY Times, Nov. 13, 2011. “Japanese Firms Try New

Hiring Strategies”

#7 Nov. 15 Hiring, training and

firing process II

•Changing practices

McCord, P. (2014). How Netflix reinvented HR.

Harvard Business Review,92(1), 71-76.

#8 Nov. 22 Global human

resource in Japan

Yonezawa, Akiyoshi. “Japan’s Challenge of

Fostering ‘Global Human Resources’: Policy Debates

and Practices.” Japan Labor Review 11, no. 2 (2014):

37–52.

-NY times, Aug. 24, 2014 “Japan Seeks Edge With

Global Talent”

#9 Nov. 29 Managing emotional

labor in Japan

•What is emotional labor?

Hochschild, A. R. (1985). The managed heart:

Commercialization of human feeling (pp. 3-23,

137-161). Berkeley: University of California Press.

•Emotional labor in Japanese companies

Gottfried, H. (2003). Temp (t) ing bodies: Shaping

gender at work in Japan. Sociology, 37(2), 257–276.

#10 Dec. 6 Foreign workers in

Japan I

•Skilled migrant workers’ experience at work

Liu-Farrer, Gracia. 2009. “Educationally

Channeled International Labor Mobility:

Contemporary Student Migration from China to

Japan.” International Migration Review 43 (1): 178–

204.

Takenaka, Ayumi, Makiko Nakamuro, and Kenji

Ishida. 2016. “Negative Assimilation: How

Immigrants Experience Economic Mobility in

Japan.” International Migration Review 50 (2): 506–

533.

#11 Dec. 13 Foreign workers in

Japan II

•Issues surrounding Low-Skilled migrant workers

Tanno (2010). The Economic Crisis and Foreign

Workers in Japan: Why Does Japan Treat Migrant

Workers as Second Class Citizens?. Japan Labor

Review, 7(3), 109–126.

- NY Times, Feb. 10, 2017 “Japan Limited

Immigration; Now It’s Short of Workers”

#12 Dec.

20

Gender and

Work-life balance I

•Care responsibility and work-life balance

, M. (2017). Current Issues regarding Family

Caregiving and Gender Equality in Japan: Male

Caregivers and the Interplay between Caregiving and

Masculinities. Japan Labor Review, 14(1), 92–111.

#13 Dec.

27

Gender and

Work-life balance II

•Persisting gender gap

Komagawa, T. (2016). Gender-based job

segregation and the gender gap in career formation:

Focusing on bank clerical staff since the postwar

years. Japan Labor Review, 13(3), 58–79.

Mun, Eunmi. 2010. “Sex Typing of Jobs in Hiring:

Evidence from Japan.” Social Forces 88 (5): 1999–

2026.

No class on Jan. 3

#14 Jan. 10 Final project Student presentation and discussion



•Participation (30%): Response papers

•Presentation (30%): Presentation of one of the class topics based on assigned readings

and independent research

•Term Project (40%)

PARTICIPATION – Response papers and presentation

You are expected to write and submit a short response about the articles you’ve read for EACH

session. A response paper should reflect your own point of view, not to be written in a

professional and impersonal voice.

A response paper is your chance to communicate in writing your personal viewpoint on the weekly

readings and the ideas and values contained therein. A good response paper will make a personal

connection between the theories and constructs in the readings and your own experience. A

response paper is not intended to be a comprehension test or a summary of the reading or your

personal story (i.e. this happened, and then that happened).

When reading an assigned article, keep in mind that every author writes to make a point, to

promote a position, a set of beliefs or values. Your first task in a response paper is to specify

what you think these are. Your second task is to reflect on the point, positions, and values

you have ascribed to the work. See if the perspective in the article is aligned with your own

experience or not. Are they similar in some way? Are they at odds? How has seeing things from

the author's perspective changed (or reaffirmed) your own viewpoint?

In short, a good response paper answers the following questions:

•What (meanings, values, etc.) was the author trying to promote?

•What is my personal position relative to the author's? You can write your own personal

reaction and impressions to the report

•How has reading and reflecting on this affected my lived world experience?

Term PROJECT

You will select a topic that uses comparative analysis to examine HR and employment relations

of two or more countries. You will be responsible for a ten-page written report on the topic.

The report is worth 20 marks.

In addition, you will make a presentation to the entire class during the last two classes.

The presentation should take no more than 30 minutes and is also worth 20 marks. The presentation

grade will be based on peer and the instructor’s evaluations. Each student will be required

to submit to the instructor an evaluation form at the end of each presentation (except their

own).


There is no textbook for this course, however, there are required readings each week (see

“Course Content and Schedule” above). The readings will be available online as a PDF file.


I will strive to make the class interactive and you must be involved on a regular basis.

My role is to provide you with resources and to assist you in gaining new perspectives and

knowledge on the Japanese HRM, but ultimately it is your duty to learn. To this end, I suggest

that you come to every class prepared (having completed all readings and outside assignments)

and willing to contribute to our class learning environment. Prior to each class session, there

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

the beginning of each class students will present a summary of the assigned readings followed

by class discussions that will be supplemented by materials from the instructor, such as

newspaper articles, recent statistics and YouTube clips.

See also “Assessment Criteria” above.


**As the semester progresses, you should expect some changes to this syllabus. Typically, these

are not large adjustments and may often involve identifying which readings can be skipped or

skimmed quickly. Any added course material will be distributed in class. Class schedule is

also subject to change under certain circumstances.


Office Hour: By appointment


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


Teaching Language： English＋Japanese

<Note: This course is for Zero-Start students. Next semester please join JBC 2. That is, please

think of JBC 2 as JBC1b, and also JBC 1 as JBC 2b for spring semester.

As usual the students can join my class without the course registration because of the ceiling of

credits. Please register the major subjects as priority considering the ceiling of 34 credits/year.>


As part of an effort towards globalization, Japanese companies that employ foreigners must

take active measures. As a result of global trends, the number of students employed by Japanese

companies (including internships) will vary, and this will have an effect on the opportunities to

communicate in Japanese. Most of the students will be expected to be able to; express

themselves through greetings, introduce themselves, and talk about their country and culture,

to the companies or organizations in which they work. In addition, IGSAP course aims to

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

specialized fields and making use of the Japanese language as leaders is expected. Besides, the

students will need to survive in Japan for at least 10 months (DD students), 2years (General

students)

Essential Japanese literacy, the ability to adapt to Japanese society and to higher level

communication skills with basic etiquette are indispensable factors.

This course is organized to lay the groundwork for studying the above areas.

2. Learning Goal

The learning goal is enable the enrolled students to obtain basic communication skills in

Japanese cultural knowledge and manners necessary to effectively and appropriately

perform various kinds of basic interpersonal and interpretive communication tasks in

real-life or business situations within and beyond classroom situations. Besides that, it is

expected to form their own thought and philosophy more or less through the class.


The number of lessons in one semester is limited. The enrolled students will be expected

to practice in-and out-of-class actively, to act up the above mentioned skills. Even after

completing both JP class 1 and 2, the enrolled students will be expected to continue to study

and practice Japanese language.

Schedule


1 10.2 Orientation

Introduction

Preliminary

lesson

General feature of Japanese

Japanese script

Pronunciation, Accent, Intonation, Unvoiced

consonants

PPT

(1)

Greetings

-Can do:

1) Name

2) Pronounce Japanese syllables

3) Classroom instructions

4) Daily greetings and expressions

2 10.9 Preliminary

lesson

(2)

Review #1

Greetings, useful Expressions

Japanese script

Pronunciation, Accent, Intonation, Unvoiced

consonants

Greetings

-Can do:

1) Name

2) Pronounce Japanese syllables

3) Classroom instructions

4) Daily greetings and expressions

5) Greetings and Expressions in business

situations

6) Count numerals

PPT

3 10.16 L1

The first meeting

(1)

Review #1, 2

Various situations one meeting someone for the

first time (1)

-Can do:

1) Affirmative sentence

2) Negative sentence

3) Interrogative sentence

4) Affiliation

5) Communication about age

6) Reject personal questions

PPT

4 10.23 L1

The first meeting

(2)

Review #1, 2, 3

Various situations one meeting someone for the

first time (2)

-Can do:

1) Affirmative sentence

2) Negative sentence

3) Interrogative sentence

4) Affiliation

5) Communication about age

6) Reject personal questions

5 10.30 L2 Review #1, 2, 3, 4 PPT

Indication, Gift

(1)

Indicate something, ownership

Some situations one send someone something as

a gift (1)

-Can do:

1) Indication something, ownership

2) Communication with Gift

3) Communication about Family

6 11.6 L2

Indication, Gift

(2)

Review #1, 2, 3, 4, 5

Indicate something, ownership

Some situations one send someone something as

a gift (2)

-Can do:

1) Indication something, ownership

2) Communication with Gift

3) Communication about Family

PPT

7 11.13 L3

Ask something

(1)

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

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

-Can do:

1) Guide

2) Shopping

PPT

8 11.20 Special lecture

Special lecture

9 11.27 L3

Ask something

(2)

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

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

-Can do:

1) Guide

2) Shopping

PPT

10 12.4 L4

Time, Week,

Basic verb,

Daily activities

(1)

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

Explain activities with time

Verb (present, past, future)

-Can do:

1) Explain about daily activities

2) Inquiry

PPT

11 12.11 L4

Time, Week,

Basic verb,

Daily activities

(2)

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

Explain activities with time


-Can do:

1) Explain about daily activities

2) Inquiry

PPT

12 12.18 L5 Review #1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11 PPT

Move by

transportations

(1)

Explain transportations and tools/ways


-Can do:

1) Ask transportations

2) Explain doing with whom

3) Ask date

13 12.25

L5

Move by

transportations

(2)

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



-Can do:



3) Ask date

PPT

(Homework

One by

one)

14 1.8 L6

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



-Can do:



3) Ask date

PPT

15 1.15

1.22

Check and

Review

Check the level of achievement and review

one by one (1student=10-15minutes)

In case check and review time is not enough in a

day, also it will be held on the 22nd.

PPT


Students are expected to attend the class regularly, participate actively in class and do all

assignments. And please follow the rules in the class.

-Attendance, and Learning, Pair or Group Work’s Attitude actively in the class =35%

-Homework =30%

-Examination =35%


-Textbook

〇Minna no Nihongo Shokyu I, the 2nd edition, 2013

http://www.3anet.co.jp/ja/3110/ (Kana ver.)

http://www.3anet.co.jp/ja/3715/ (Roman alphabet ver.)

-Grammar book

〇Minna no Nihongo I - Translations & Grammatical Notes, English ver. 2013



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

*

*

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





(* It depends on the enrolled students.)

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

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

-Reference

KANJI LOOK AND LEARN, 2009

BASIC KANJI BOOK VOL.1, 2010

(The above reference books are for students from countries that do not use Chinese

characters in their writing.)

Japanese for Busy People, the 3rd edition, 2011

Kurashi no Nihongo - Conversation Book for everyday Japanese and English, 2008

NIHONGO FUN & EASY Survival Japanese Conversation for Beginners, 2009

Japan - The Original Point and Speak Phrase book, 2001

Japanese Sentence Patterns for Effective Communication: A Self-Study Course and

Reference, 2012

The first Japanese textbook for foreigners in English, 2009

My First Hiragana Activity Book, 2000

Doraemon no Dokodemo Nihongo, 2009

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

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


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

Please memorize new vocabularies and phrases for review.


Once you skip one lesson, it's very hard to catch up with other classmates. This is totally

true. Therefore, regular attendance is also required.

There is no royal road to learning foreign language, especially for Japanese language that

has 3 type of syllabaries, honorifics, ambiguous expression and gender differences…

Learners must learn Japanese step by step, review repeatedly. It may seem like a hassle

but it is expected that students ought to go back to the basics again and again in the

preparatory stage of foundation. Leaners will not be expected to come to memorize just

words and phrases instantly just only for examination, but will be expected to be able to

practice and survive with the expressions the learners learned in Japan.

~Rules in Class for keeping our effective learning environment.

1) Arrive on time

2) Be ready to learn

3) Use manners as an adult


4) Set the cell/smart-phone to silent mode.

5) No food, no smell of food. Drink is O.K.

6) Be respectful to your classmates and teachers

7) Take risk and make mistakes

8) Raise your hands (But in case you would go to restroom during my lesson, it is O.K that you

could raise your pocket tissues without any words.)

9) Properly throw the trash away in the trash can, we keep our classroom clean

10) Stick to the submission date

11) Never sit on the desk


Office Hour: Students can contact me anytime via email.




Teaching Language： English＋Japanese

<Note: This course is for the students who has already mastered Hiragana/Katakana, and

learned Minnano Nihongo L1~L9.




As part of an effort towards globalization, Japanese companies that employ foreigners must

take active measures. As a result of global trends, the number of students employed by Japanese

companies (including internships) will vary, and this will have an effect on the opportunities to

communicate in Japanese. Most of the students will be expected to be able to; express themselves

through greetings, introduce themselves, and talk about their country and culture, to the

companies or organizations in which they work. In addition, IGSAP course aims to cultivate

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

and making use of the Japanese language as leaders is expected. Besides, the students will need

to survive in Japan for at least 10 months (DD students), 2years (General students)

Essential Japanese literacy, the ability to adapt to Japanese society and to higher level

communication skills with basic etiquette are indispensable factors.

This course is organized to lay the groundwork for studying the above areas.

2. Learning Goal

The learning goal is enable the enrolled students to obtain basic communication skills in

Japanese cultural knowledge and manners necessary to effectively and appropriately

perform various kinds of basic interpersonal and interpretive communication tasks in

real-life or business situations within and beyond classroom situations. Besides that, it is

expected to form their own thought and philosophy more or less through the class.


The number of lessons in one semester is limited. The enrolled students will be expected

to practice in-and out-of-class actively, to act up the above mentioned skills. Even after

completing both JP class 1 and 2, the enrolled students will be expected to continue to study

and practice Japanese language.

Schedule


1 10.2 Orientation

Review ～L9

Review

Minnano Nihongo ～L9

2 10.9 Listening/Writing

Pronunciation/Intonation

Type Japanese by using the keyboard

Practice how to check accent and

intonation by internet.

Note PC

3 10.16 L10 Existence, Position

(Basic)Expression of inanimate and

animate existence and position.

PPT

4 10.23 L11 Counter suffixes,

Frequency Compare any

two items

L12 Past tense, Negative

form

Expression of counting items, frequency

and comparing items.

How to make past tense and negative

form of adjective.

PPT

5 10.30

6 11.6

7 11.13 L13 Want, Desire

Expression of what learners want and

desire to do.How to make V te-form.

PPT

8 11.20 Special Lecture Special Lecture PPT

9 11.27 L14 V te-form

Expression of certain and motion in

progress Expression of offer to do

something.

PPT

10 12.4

11 12.11 L15 Permission,

Prohibition

Continuing action

L16 Way, Character

Expression of prohibition, prohibition,

continuing action

Expression of asking the way,

Expression of N ga adj

Describing a phenomenon by saying

what was felt about it through one or

more of the five senses and so on.

Joining two or more sentences together.

PPT

12 12.18 PPT

13 12.25

PPT

14 1.8 L17 V-nai form Expression of asking or instructing

someone not to do something.

Expression something must to be done

Expression that it is not necessary to do

something.

PPT

15 1.15

1.22

11 12.11 Check and Review Check the level of achievement and

review

one by one (1student=10-20minutes)

As usual, in case check and review time

is not enough in a day, also will be

held on the 17th

PPT


Students are expected to attend the class regularly, participate actively in class and do all


-Attendance, and Learning, Pair or Group Work’s Attitude actively in the class =35%

-Homework =30%

-Examination =35%


-Textbook

〇Minna no Nihongo Shokyu I, the 2nd edition, 2013



-Grammar book

〇Minna no Nihongo I - Translations & Grammatical Notes, English ver. 2013



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


(* It depends on the enrolled students.)

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

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

-Reference

KANJI LOOK AND LEARN, 2009

BASIC KANJI BOOK VOL.1, 2010

(The above reference books are for students from countries that do not use Chinese

characters in their writing.)

Japanese for Busy People, the 3rd edition, 2011

Kurashi no Nihongo - Conversation Book for everyday Japanese and English, 2008

NIHONGO FUN & EASY Survival Japanese Conversation for Beginners, 2009

Japan - The Original Point and Speak Phrase book, 2001

Japanese Sentence Patterns for Effective Communication: A Self-Study Course and

Reference, 2012

The first Japanese textbook for foreigners in English, 2009

My First Hiragana Activity Book, 2000

Doraemon no Dokodemo Nihongo, 2009

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

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


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

Please memorize new vocabularies and phrases for review.

*

*







Once you skip one lesson, it's very hard to catch up with other classmates. This is totally

true. Therefore, regular attendance is also required.

There is no royal road to learning foreign language, especially for Japanese language that

has 3 type of syllabaries, honorifics, ambiguous expression and gender differences…

Learners must learn Japanese step by step, review repeatedly. It may seem like a hassle

but it is expected that students ought to go back to the basics again and again in the

preparatory stage of foundation. Leaners will not be expected to come to memorize just

words and phrases instantly just only for examination, but will be expected to be able to

practice and survive with the expressions the learners learned in Japan.

~Rules in Class for keeping our effective learning environment.

1) Arrive on time



4) Set the cell/smart-phone to silent mode.














Teaching Language：Japanese (English)

<Note: This course is for JLPT N2~N1, N1, N1～ level students.




The world is becoming more globalized in a variety of areas. It is essential to

enhance the flexibility and effectiveness as an organization, paying due respect to

the diversity of staffs. But various problems and frictions are occurring at the workplace

where foreign people and Japanese people work together. It is expected that IGSAP students will

be the international leaders in the future. It is necessary for the students to accept this reality

seriously, and acquire the knowledge and ability to find problems that could occur in the global

work place.

In this course we focus on how to find and solve cultural frictions in the global work place.

2. Learning Goal

The learning goal is enable enrolled students to cultivate problem-solving skills and

relation adjustment in the global work place. Besides that, it is expected to form their own

thought and philosophy more or less.


# Date Topic Contents

1 10.2 Orientation and

know oneself and own culture

Introduction of the course

Objective point of view

2 10.9 Understand a different culture History and Significant(1) Diversity in the

world

3 10.16 History and Significant(2) Diversity & Personal

Growth

4 10.23 What is culture? Common sense in the world, Iceberg Model

5 10.30 Special feature of Culture(1)



8 11.20 Special Lecture Special Lecture

9 11.27 Cultural competency

Process of adjusting to work well with people

different cultures(1)

10 12.4 Process of adjusting to work well with people

different cultures(2)

11 12.11 Notice cultural differences Case study (1)

12 12.18 and frictions in global society

and global firm

Case study (2)

13 12.25 Case study (3)

14 1.8 Case study (4)

15 1.15 Case study (5)


It is expected to attend the class regularly, participate actively in class and do all


-Attendance=35%

-Assignment, Preparation=30%

-Presentation=35%


-The Culture Map (INTL ED): Decoding How People Think, Lead, and Get Things Done Across

Cultures (English Edition)

-異文化理解力(2016)英治出版 ISBN 978-4-862-76208-5

-はじめて学ぶ異文化コミュニケーション(2017)有斐閣選書 ISBN 978-4-641-28133-2

-ケースで学ぶ異文化コミュニケーション(2016)有斐閣選書 ISBN 978-4-641-28108-0

-異文化理解入門(2017)研究社 ISBN 978-4-327-37734-2

-ビジネスコミュニケーションのためのケース学習:職場のダイバーシティで学び合う(2015)ココ出版

ISBN 978-4-904-59537-4


Please read the materials thoroughly and carefully in advance.


Rules in Class for keeping our effective learning environment.

1) Arrive on time



4) Set the cell-phone to silent mode (If possible, turn off the cell-phone)












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




The aim of this course is to give students practice in using English to discuss and present on different

business topics. While being introduced to some general topics, students will be asked to call on their own

experiences – business and otherwise – to take part in discussions. Students will be introduced to the basics of

business discussion—setting agendas, agreeing, disagreeing, adding information, referencing others, staying

on topic, summarizing, concluding—and introduced to different discussion strategies and phrases. Some

outside reading may also be assigned to help students prepare for discussions. In addition to discussion, there

will be a strong emphasis on listening. Finally, it will be expected that each student make two short

presentations over the course of the semester.

2. Learning Goals

After completing this course a student should:

• have developed their knowledge of business words and phrases

• be better able to hear English as used in a business context

• be able to reasonably engage in business discussions and simple negotiations in English

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


Week 1: Introduction to business discussion / discussion phrases

Week 2: Different roles in a discussion + practice

Week 3: Using polite language + practice

Week 4: Discussion practice: Taxation and social purposes

Week 5: Discussion roleplay: an ethics problem

Week 6: What is negotiation? What is effective negotiation?

Week 7: Negotiation phrases / Planning for a negotiation / putting yourself in the other side’s

shoes / positing possible outcomes

Week 8: Negotiation roleplay 1 / examination of the outcome


Week 10: What makes for an effective presentation? Parts of a presentation

Week 11: Presentation phrases + giving of presentation topic

Week 12: Body language / Use of voice / Use of visual aids

Week 13: Presentations

Week 14: Presentations (if necessary) + review for final exam

Week 15: Final exam


Attendance and classroom participation: 30%

Presentations: 30%

Final Exam: 40%

5.Textbook and Reading List

No textbook for this course.

6.Preparation and Review

Students are expected to be prepared for discussions and negotiation role plays, and to have

done any of the outside assigned readings. They will also be expected to adequately prepare

for any presentations.

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

If you need to get in touch with me for any reason, I can be reached at <[email protected]>

Class Title：English Business Communication 2 Instructor：Hugh-Graham-Marr Semester：Autumn




The aim of this course is to give students practice in using English to discuss and present on different

business topics. While being introduced to some general topics, students will be asked to call on their own

experiences – business and otherwise – to take part in discussions. Students will be introduced to the basics of

business discussion—setting agendas, agreeing, disagreeing, adding information, referencing others, staying

on topic, summarizing, concluding—and introduced to different discussion strategies and phrases. Some

outside reading may also be assigned to help students prepare for discussions. In addition to discussion, there

will be a strong emphasis on listening. Finally, it will be expected that each student make two short

presentations over the course of the semester.

2. Learning Goals

After completing this course a student should:

• have developed their knowledge of business words and phrases

• be better able to hear English as used in a business context

• be able to reasonably engage in business discussions and simple negotiations in English

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


Week 1: Introduction to business discussion / discussion phrases

Week 2: Different roles in a discussion + practice

Week 3: Using polite language + practice

Week 4: Discussion practice: Taxation and social purposes

Week 5: Discussion roleplay: an ethics problem

Week 6: What is negotiation? What is effective negotiation?

Week 7: Negotiation phrases / Planning for a negotiation / putting yourself in the other side’s

shoes / positing possible outcomes



Week 10: What makes for an effective presentation? Parts of a presentation

Week 11: Presentation phrases + giving of presentation topic

Week 12: Body language / Use of voice / Use of visual aids

Week 13: Presentations

Week 14: Presentations (if necessary) + review for final exam

Week 15: Final exam


Attendance and classroom participation: 30%

Presentations: 30%

Final Exam: 40%

5.Textbook and Reading List

No textbook for this course.

6.Preparation and Review

Students are expected to be prepared for discussions and negotiation role plays, and to have

done any of the outside assigned readings. They will also be expected to adequately prepare

for any presentations.

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

If you need to get in touch with me for any reason, I can be reached at <[email protected]>

Class Title：Cross Section of Multiculture 1 Instructor： Prof. Takashi ABE

Semester：Autumn




This course will focus upon taking a general view of Japanese culture. It begins out by learning

major historical events and experiencing exchange program. It then moves onto touching the basis of

Japanese culture and customs that last until today. The objective is for students to state their own

views with profound original remarks and reflections. In this course students will learn more Japanese

language as well.

2. Learning Goal

By the end of the course, students are expected to able to acquire clear understanding to Japanese

culture and customs. They will be able to comment on Japan from various angles.


Class is to be held every Wednesday at Classroom #1, 10:30 – 12:00 from October 3, 2018

To January 9, 2019; 15 classes in total.

※ Some classes may be held on different days and outside the classroom.


Date Topic Contents/themes

1 3 Oct. Orientation Objective, Outline, Method, Evaluation,

2 10 Oct. Japanese Culture (1) Play the Koto (箏)

3 16 Oct. Japanese social and

economic system

Visit to The Imperial Palace & TSE (Tokyo Stock

Exchange)

4 17 Oct. Exchange Program (1) Special event with the guests from China

5 24 Oct. Japanese Culture (2) Disaster Prevention Training

6 31 Oct. Japanese Culture (3) Spirits of Buddhism (Zen)

7 7 Nov. Japanese Culture (4) Shintoism (the ancient indigenous religion of

Japan lacking formal dogma)

8 14 Nov. Confucianism

"Jin" (benevolence)

"Gi" (justice, the upholding of righteousness and

the moral disposition to do good)

"Rei" (courtesy, ordering of life conforming to the

norms of "Jin")

"Chi" (wisdom, studying hard)

"Shin"(sincerity, honesty, and keeping a promise)

9 21 Nov. Japanese Culture (5) Visit to Mt. Takao

10 28 Nov. Japanese Culture (6) Visit to Ueno Park

11 5 Dec. Exchange Program (2) Visit to Komatsugawa Primary School

12 12 Dec. Exchange Program (3) Visit to Hirai Primary School

13 19 Dec. Exchange Program (4) Visit to Hirai Daini Junior High School

14 4 Jan. Japanese Culture (7) Ganchomairi (Visit to KAMEIDO TENJINJYA.)

15 9 Jan. Presentations Brief oral presentations (3 minutes, Topic is free)


(1) Contribution to classes 50%

(2) Presentation 50%


Most readings will be available on-line or distributed as copies.


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

Edogawa City.


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

lecture course.

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

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


Teaching Language：English


This course aims to provide the foundation for writing a formal academic piece of writing equivalent to a

thesis or report. It is aimed at students who have never written anything of a formal Academic English report

nature, or those who have but who feel unsure about it. This course is instructional and activity based, meaning

that the focus is on gaining knowledge about report writing rather than working with the student`s own writing.

2. Learning Goal

To understand the overall structure of a formal academic report/thesis. To understand the details of each

section of a formal academic report/thesis. To be able to understand the paragraph and sentence level formal

academic English expectations of a report. To understand issues related to plagiarism, correct

sourcing/referencing styles, and the construction of a proper bibliography.


The course is divided into seven themes with two sub-theme components: (1) What is a Report?, (2) The

Research Question/Thesis, (3) Literature Review, (4) Methodologies, (5) Findings, (6) Referencing, and (7)

General Features of Academic English. The course is structured to move from the macro to the micro, ie: to

begin with overall structure, moving down to sections, moving down to sentence level English.

This course handout can be found at: https://tinyurl.com/j2hgtaq

NOTE: THERE WILL BE NO CLASS ON OCTOBER 16th

SCHEDULE

Class Date/Time Theme Topic

1

Tuesday, October 2nd

,

10.30am-12.30pm What is a Report?

What is academic writing?

Writing formally

2


,

10.30am-12.30pm

Report Structure

3

Tuesday, October 23rd

,

10.30am-12.30pm The Research

Question/Thesis

Question Types, Time in Research, Relationships,

Variables, Hypotheses

4


,

10.30am-12.30pm

Research Question/Objective/Hypothesis

Formulation

5


,

10.30am-12.30pm Literature Review

Overviewing a Literature Review

6


,

10.30am-12.30pm

Analysing Literature Reviews

https://tinyurl.com/j2hgtaq

7


,

10.30am-12.30pm Methodologies

Recognising Data Types, Source Types, and the

Qualitative vs. Quantitative Debate

8


,

10.30am-12.30pm

Analysing Methodologies

9


,

10.30am-12.30pm Findings

The Results Section – Reporting and Description

of Text, Non-Textual Elements, and Statistics

10


,

10.30am-12.30pm

The Discussion Section – Analysis and

Commentary

11


,

10.30am-12.30pm

Referencing

Identifying References, Plagiarism, Formats and

Conventions

12


,

10.30am-12.30pm

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

Paraphrasing vs. Quotations

13


,

10.30am-12.30pm General Features of

Academic Writing

Inter and Intra Paragraph Cohesion

14

Tuesday, January 22nd

,

10.30am-12.30pm

Tone, objectivity, and explicitness

15


,

10.30am-12.30pm

Reflection, Q/A, Workshop


(1) 50%: Attendance

(2) 50%: Final test


Texts provided by teacher.


Homework assignments coupled with in-class reviews.


Email contact: [email protected]


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

Semester：Autumn




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

2. Learning Goal

To understand the structure of IFRS


Class will be held once every 2 weeks on Saturday and Sunday 10:30-12:00 from October 6,

2018 to January 19, 2019.

(1) Revenue recognition; what is sales revenue?

October 6, 7, 20

(2) Fair value of stocks and derivatives

October 21, November 3, 4

(3) Evaluation of inventories

November 17, 18, December 1

(4) Accounting for lease

December 2, 15, 16

(5) Accounting for pension

January 5, 6, 19


Presentations 100%


Related IFRS will be announced beforehand


Reading IFRS and making slide files


Requirements: Basic accounting knowledge of bookkeeping and cost accounting


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

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




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

accounting and auditing issues.

· It consists of two parts (Part A and Part B).

Part A: Fundamental academic literatures : financial accounting , auditing and its related issues

Part B: Case studies : Learning about the well-known accounting fraud cases which have brought

big impact toward institutional setting of financial accounting and audit

-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*

Part A: Fundamental academic literatures : financial accounting , auditing and its related issues

· Reading and discussing about the essentials in the fundamental academic books and papers.

· See “5. Textbook and Reading List” for the idea of reading suggestions

Part B: Case studies : Learning about the well-known accounting fraud cases which have brought big

impact toward institutional setting of financial accounting and audit

· Through cases related to important accounting and audit standards’ reforms, we will learn how accounting

and auditing are affecting society and how they are affected by society.

Outline : How to proceed

· In this part, after reviewing the general theory on factors, schemes and methods of accounting frauds, we

will analyze the cause of accounting and audit problems, and also consider the impact on the modification

of accounting and auditing standard.

· Examples of cases to be used are mainly those of Japanese companies, but also famous ones overseas are

planned to be adopted as appropriate.

· Through these case studies, we will deepen our understanding of the application of certain accounting

standards and basic concepts of auditing.

· Examples of cases: Olympus, Nikko Cordial (predecessor of SMBC Nikko Securities), Japan Airlines,

Kanebo, Livedoor, Risona Bank, Seibu Railway, Daiwa Bank (predecessor of Risona Bank), Media-Links

· Enron, WorldCom, Parmalat, ect.

· Discussion Points: Consolidated Accounting, Revenue Recognition of IT Companies, Reporting of

Internal Control, Overstatement of sales, Excessive business development, Realizability of deferred tax

assets, Going Concern, Merger and Acquisition, etc.

2. Learning Goal

· The aim of this class to develop and obtain critical/conceptual thinking skill, presentation skill and

academic thinking skill. The student who enrolls this class need to select an academic paper or one fraud

case and make an oral presentation.


· Each student is required to choose a specific problem of each interest in financial accounting or related

issues.

· Students are supposed to prepare presentation slides or short resumes on each person's selected paper/case

and make a presentation at least one time (around 10-20 min.).

· In this RST, several guest lecture classes will be scheduled as may be necessary.

· To learn about fundamental research methods, we’d like to read several empirical papers which have high

academic value.

· In order to get familiar with Japanese business and cultural environment, we’ll plan some field trips at

students’ requests.

· After the consultation with the participants, we’ll reconsider about the class time slot and place for this

RST class.

· A detailed schedule will be announced in the first class.


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

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


· References are introduced in each RST class as necessary.

Accounting frauds

Main:

· Schilit, H. and J. Perler (2010) Financial Shenanigans: How to Detect Accounting Gimmicks & Fraud in

Financial Reports, Third Edition, McGraw-Hill Education.

Other materials

· Mulford C. W. and E.E. Comiskey(2005) Creative Cash Flow Reporting: Uncovering Sustainable

Financial Performance, Wiley.

· Mulford C. W. and E.E. Comiskey(2002) The Financial Numbers Game: Detecting Creative Accounting

Practices, Wiley.

Reading Ideas

Fundamental ( in Financial Accounting)

· Beaver, W.H. (1981) Financial Reporting : An Accounting Revolution, 3rd Edition (Translated into

Japanese, 伊藤邦雄訳(2010)、『財務報告革命[第３版]』白桃書房、pp175-225。

· Christensen, J. and J. Demski(2002) Accounting Theory: An Information Content Perspective,

McGraw-Hill, Translated into Japanese, 佐藤紘光他訳 (2007) 『会計情報の理論―情報内容パース

ペクティブ』中央経済社。

· Sunder, S. (1997), Theory of Accounting and Control, South-Western College Publishing , Translated into

Japanese, 山地秀俊、鈴木一水、松本祥尚、梶原晃訳(1998)、『会計とコントロールの理論契約

理論に基づく会計学入門』勁草書房。

· Watts, R. L. and J. L. Zimmerman (1986) Positive Accounting Theory. Prentice-Hall, Engelwood Cliffs,

New Jersey. 須田一幸訳（1990）『実証理論としての会計学』白桃書房。

· William R. Scott (2014) Financial Accounting Theory, Prentice Hall; 7th edition, Translated into

Japanese, 太田康広、椎葉惇、西谷順平訳(2008)『財務会計の理論と実証』中央経済社。

· Previts et al. (2011) A Global History of Accounting, Financial Reporting and Public Policy, Asia and

Oceania, Studies in the Development of Accounting Thought Volume 14C, The University of Sydney,

Emerald Group Publishing Limited, Chapter 5 JAPAN, Part Two: Postwar to Present, by Shizuki Saito,

pp.185-202.

· Healy, P. M. and J.M. Wahlen (1999) “A review of the earnings management literature and its

implications for standard setting,” Accounting Horizons, pp.365-383.

International Accounting

· Benston, G. J.,(ed.) M. Bromwich, R. E. Litan, and A. Wagenhofer (2006) Worldwide Financial

Reporting: The Development And Future of Accounting Standards, Oxford University Press.

· Godfrey J.M. and K. Chalmers(ed.)(2007), Globalisation of Accounting Standards, Edward Elgar

Publishing.

Auditing(classics)

· Mautz, R.K. and H.A. Sharaf (1961) The Philosophy of Auditing, Monograph No.6, American

Accounting Association, Translated into Japanese, 近澤弘治監訳(1987)『監査理論の構造』中

央経済社.

· Wallace, W. A.,(1991) Auditing Monographs, Second Edition, Pws-Kent Publishing Company,

Boston, Translated into Japanese, 千代田邦夫他訳 (1991)『ウォーレスの監査論―自由市場と

規制市場における監査の経済的役割―』同文舘出版.


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

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


e-mail: [email protected]

Office Hour: Before and after this class

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

Semester：Autumn




In this course, students are expected to conceive clear consciousness of why and on what

they are going to argue in their research papers and develop their capabilities and skills

required to write excellent academic papers, through discussions in-class and guidance

provided by the supervisor.

Also, class will be divided into two parts, in the lecture part, skills and techniques that

are required to write a research paper will be introduced. In the discussion part, students

have to do some presentations about their own research paper.

2. Learning Goal

Get some technical skills that are required to write a research paper.


No. Date Theme Materials, etc.

１ 3/Oct/2018 Orientation PPT, student presentation and discussion

２ 10/Oct/2018 ETL(Extract,

Transform, Load)

PPT, student presentation and discussion

３ 17/Oct/2018 Regression Model１

Basic knowledge


４ 24/Oct/2018

Regression Model２

Linear model and

non-linear model


５ 31/Oct/2018 Dummy Variable PPT, student presentation and discussion

６ 7/Nov/2018 Empirical research on

Accounting

Student presentation and discussion

７ 21/Nov/2018 Event study Student presentation and discussion

８ 28/Nov/2018 Positive Accounting

Theory


９ 5/Dec/2018 Tax accounting Student presentation and discussion

１０ 12/Dec/2018 Disclosure Student presentation and discussion

１１ 19/Dec/2018 Earnings management Student presentation and discussion

１２ 9/Jan/2019 Auditing Student presentation and discussion

１３ 16/Jan/2019 Student presentation Student presentation and discussion

１４ 23/Jan/2019 Student presentation Student presentation and discussion

１５ 30/Jan/2019 Student presentation Student presentation and discussion


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

Presentations and papers (40%)


Readings will be advised in class.

For example

Ball, Brown (1968), “An Empirical Evaluation of Accounting Income Numbers”, Journal of Accounting

Research 6(2), pp.159-178.

William H. Beaver (1968), “The Information Content of Annual Earnings Announcements”, Journal

of Accounting Research 6(Supplement), pp.67-92.

Ross L. Watts and Jerold L. Zimmerman (1978), “Towards a Positive Theory of the Determination

of Accounting Standards”, The Accounting Review 53(1), pp. 112-134.

Plesko (2003), ”An evaluation of alternative measures of corporate tax rates”, Journal of

Accounting and Economics 35, pp.201-226.

Hanlon, Slemrod (2009), “What Does Tax Aggressiveness Signal? Evidence from Stock Price

Reactions to News about Tax Shelter Involvement”, Journal of Public Economics 93, pp.126-141.

Chen et al. (2010), “Are Family Firms More Tax Aggressive Than Non-Family Firms”, Journal

of Financial Economics 95, pp.41-61.

Christine A. Botosan (1997), “Disclosure Level and the Cost of Equity Capital”, The

Accounting Review 72(3), pp. 323-349.

Ronald A. Dye (1990),” Mandatory versus Voluntary Disclosures: The Cases of Financial and

Real Externalities”, The Accounting Review 65(1), pp.1-24.

Dechow, P.M., Sloan, R., Sweeney, A., (1996), “Causes and consequences of earnings

manipulation: an analysis of firms subject to enforcement actions by the SEC.”, Contemporary

Accounting Research 13, pp.1-36.

Roychowdhury (2006), “Earnings management through real activities manipulation”, Journal

of Accounting and Economics 42, pp.335-370.

Linda Elizabeth DeAngelo (1981), “Auditor Size and Audit Quality”, Journal of Accounting and

Economics 3(3), pp.183-199.

Ross L. Watts and Jerold L. Zimmerman (1983), “Agency Problems, Auditing, and the Theory of

the Firm: Some Evidence”, Journal of Law and Economics 26(3), pp.613-634.





Class Title：RST：Global Politics 2

Instructor：Prof. Hitoshi OHNISHI Semester：Autumn




The aim of this course is to intensively consider and discuss several specific major issues in

contemporary international and domestic politics.

2. Learning Goal

Any IGSAP student who is interested in public policy and likes intellectual dialogues will be

welcome to this RST course. The student who enrols for the course is expected to develop

his/her capabilities to analyze politics and her/his own original ideas on it. Above all, every

student is strongly encouraged to be engaged in frank and heated discussions with fellow

students and the supervising professor in class.


The course will be given at 14:40-16:10 on Tuesday from the beginning of October in 2018 to

the end of January in 2019.

Each student who enrols for the course, first, has to choose a specific problem of his/her

interests in international or domestic politics. She/he is, then, requested to make an oral

presentation on why he/she is interested in the problem, and finally, submit a term paper to

argue how the problem should be understood and/or solved.

A detailed schedule for the course will be fixed in the first class on 2 October.


Attendance 35%


Presentations and papers 30%


Textbook: John Baylis, Steve Smith, and Patricia Owens (eds.), The Globalization of World

Politics: An introduction to international relations 6th edition, Oxford University

Press, 2014


See 3.


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

on Tuesday, 2 October, where a detailed orientation will be provided.

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




Global Health Issues in New York Times International Edition

Health and medicine represent a substantial proportion of news media coverage. This is not only because news

on health and medicine are interesting and important in themselves (such as major scientific discoveries,

developments of drugs, new disease outbreaks), but also because issues in health and medicine greatly influence

society, economy and politics in today’s globe.

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

York Times International Edition. Articles in New York Times International Edition are selected as teaching

materials because the newspaper is one of the best in terms of quality and breadth of coverages in the fields of

health and medicine, not necessarily because the lecturer endorse general political views of the paper.

2. Learning Goal

The students are expected to learn about the latest news and events in health and medicine and how they affect

global society at large. They are also expected to obtain skills to critically evaluate the credibility of news

articles.


Intensive class from Feb 2 (Sat) through Feb 9 (Sat), 2019, at 18:00-19:30 and 19:40-21:10 (8 consecutive

days).

The lecturer select articles and distribute them to students in advance. All students are requested to read them

in advance, and one student per article are assigned to prepare handouts to present summary, background, and

discussion points of the article. The students are required to submit a term paper at the end of semester.

Details will be discussed in the first class on Feb 2, 2019.


(1) 30%: Attendance

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

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


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


See 3

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

No previous knowledge of biology or health sciences is required, since the lecturer (medical doctor and PhD)

will explain relevant basics.

Students can contact the lecturer anytime via email: [email protected].

Class Title：RST: Scientific Technology and Human Being 2

Instructor：Prof. Masako Ikegami Semester：Autumn




This course reads Alexander L. George and Andrew Bennett, Case Studies and Theory

Development in the Social Sciences (MIT Press, 2005) as the main textbook to deepen the

understanding of qualitative research; The book explains how to design case study research that

will produce results useful to policymakers and emphasizes the importance of developing

policy-relevant theories.

2. Learning Goal

The textbook A. L. George and A. Bennett (2005) offers three major contributions to case

study methodology: an emphasis on the importance of within-case analysis, a detailed discussion

of process tracing, and development of the concept of typological theories. The course will

practice the methods by referring to case studies relevant to accounting and auditing.


DAY1 (13 October)

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

Lec 2 ~ 4:

DAY 2

Lec 5 ~ Lec8

DAY 3

Lec 9 ~ Lec 12

DAY 4

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

Lec 15: Wrap-up discussion

A detailed schedule for the course will be fixed in the first class on 13th October.


This course consists of obligatory seminars. Each student is required to read the assigned

readings and come prepared to discuss them. Active participation, oral presentation and essay

work are required to pass the course. Basic knowledge of international politics is preferable for

effective participation. The evaluation is based on the followings:

• Regular class attendance and active participation: 40%

• Essay work (final paper) with oral presentation: 60% (essay 30% + oral presentation 30%)


Alexander L. George and Andrew Bennett, Case Studies and Theory Development in the

Social Sciences (MIT Press, 2005).

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


This course consists of obligatory seminars. Each student is required to read the assigned

readings and come prepared to discuss them. Active participation, oral presentation and essay

work are required to pass the course.


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

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




A mere definition can hardly depict SMEs nowadays, and there are still two policy aspects

for SMEs such as economic and social ones.

Students reconfirm their basic understanding of SMEs and Finance theory and apply those

knowledges to notice the different characteristic in financing between large companies and

SMEs.

2. Learning Goal

Expand practical capacity and ability to solve the financial problem of SMEs with respect

to the stage of economic development and institutional setting.



1 October 7th

Introduction of the lecture

course

Objective, Outline,

Methods, Evaluation

PPT

2 October 14 th Case description and

discussion : SME

Management of Japan (1)

Discussion with

practical expert

PPT


discussion : SME


Discussion with

practical expert

PPT


discussion : SME


Discussion with

practical expert

PPT

5 November 4th Case description and

discussion : SME Legal


Discussion with

practical expert

PPT

6 November 18 th Case description and

discussion : SME

Accounting matters of

Japan (1)

Discussion with

practical expert

PPT

7 November 25 th Statistical analysis of

financial data of SMEs (1)

Discussion with

practical expert

PPT

8 December 2nd

Statistical analysis of


Discussion with

practical expert

PPT

9 December 9 th Statistical analysis of Discussion with PPT

financial data of SMEs (3) practical expert

analysis method

10 December 16 th Statistical analysis of


Discussion with

practical expert

PPT

11 December 23 th Statistical analysis of


Discussion with

practical expert

PPT

12 January 6th Case description and

discussion : SME

Accounting matters of

Japan (2)

Discussion with

practical expert

PPT




Discussion with

practical expert

PPT




Discussion with

practical expert

PPT

15 January 27th Wrap-up PPT

· Lecture contents are subject to change according to the lecture progress and lecturers’

schedules.

· Detail schedule will be informed at the first lecture class.


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

30%.


They are to be provided in case of necessity.


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

helpful to understand each class objective is welcome. Case material is to be provided at the

end of prior class.



Office hour: After this class

Class Title：RST: Corporate Finance 2 Instructor：Noboru NISHIYAMA Semester：Autumn




The aim of this course is to seriously consider and discuss on practical applications with data

using some statistical tools to analyze issues in his / her own research interest.

2. Learning Goal

IGSAP student who is going to conduct research activities including statistical data analysis

would be welcomed to this RST course, especially worth participating for the students who

expected to develop his/her capabilities to apply statistical analysis to their own research topics.


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

October in 2018 to the end of January in 2019. 15 classes will be held in total. The class on 17th of

October will be cancelled

Each student must choose a specific topic of his/her interests in each own area. All students will

select some academic articles or practical materials in line with each research topics and make

some presentations to explain the summary of them in the class after reading in turn.

Instructor makes some comments and advice in the classes. All students must submit

presentation materials and/or summary paper afterwards.


(1) 30%: Class participation

(2) 40%: Frequency and quality of remarks in class

(3) 30%: Presentations and submitted papers

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


Academic articles or practical research materials that each student requires to review for

his/her research interest at the class.


There is included in No 3 above.


I would always welcome questions and feedback by e-mail: [email protected].

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


Wednesday, 3 October 2018(plan). We will discuss the direction of the class operations and how

to deal with different statistical categories for data analysis of the topics in the class.

Class Title：RST：Organization and Human Resource Management 2 Instructor：Ilju Kim

Semester：Autumn




Why do some firms perform better than other firms? The many possible answers to this important

question are the focus of this course. The perspective adopted in this course is that of top

managers making decisions regarding: (a) what business their corporations should focus on; and

(b) how to run those businesses. We will explore different analytical models that allow us to

identify opportunities and threats companies face in complex and competitive environments and

to propose sound and realistic solutions to these problems based upon a deep understanding of

firms’ strengths and weaknesses.

2. Learning Goal

A key objective is for you to develop your own personal synthesis and approach for identifying

solving the problems facing an organization. This course is about getting the ‘big picture’

of firm performance, industry dynamics, and thinking in innovative ways about the future.


Class


#1 Oct.

4&11

Introduction

Industry Analysis (5

forces)

•Course overview

•What is Strategy?

Read through Textbook: Session 1-6

#2 Oct.

18&25

Competitive

Dynamics (SWOT)

•Textbook: Session 7

•Case Study 1

#3 Nov.

1&8

Resource-Based

Approach and

Business-level

Strategy

•Cost Leadership

Textbook: Session 8/Lodging Industry Profile

(p.145-148)

•Differentiation

Textbook: Session 8

#4 Nov.

15&22

Corporate Strategy:

Diversification and

Vertical Integration

•Diversification

Will be distributed

•Vertical integration

Will be distributed

#5 Nov.

29&Dec. 6 Creating an Identity

•Authenticity and Social Movements in Markets

Rao, Hayagreeva. 2009. “Market Rebels and

Radical Innovation.” McKinsey Quarterly, January.

(Supplementary: Carroll, Glenn R., and Anand

Swaminathan. 2000. “Why the Microbrewery

Movement? Organizational Dynamics of Resource

Partitioning in the US Brewing Industry.” American

Journal of Sociology 106 (3): 715–762.)

*MID-TERM (In-class)

*Project outline due

#6 Dec.

13&20

M & A and Strategic

Alliances

•Strategic alliances

Textbook: Session11

•Mergers & Acquisition

Will be distributed

#7 Dec.

27&Jan. 10 Globalization

Ghemawat, Pankaj. 2001. “Distance Still Matters.”

Harvard Business Review 79 (8): 137–147.

Managing Differences: The Central Challenge of

Global Strategy

*No class on Jan. 3



•Attendance & Participation (30%): Participation will be graded based on your attendance and

effective contributions to class discussions

•Mid-term exam (35%)

•Group report and presentation (35%)

PARTICIPATION (30%) – Attendance and Class discussions

Class attendance is essential and required. Students either need to personally ask me well in

advance permission not to attend class(es) or provide me a viable reason for their absence.

The ability to present ideas concisely and persuasively, and to respond effectively to the ideas

of others, is a key success factor in any managerial position. Participating in class discussion

gives you the opportunity to both present and defend your view on the issue at hand. Further,

class discussion enables you to learn from your colleagues and to help them learn from you.

Accordingly, I expect you to participate effectively in the class – analyze, comment, question,

discuss, and build on others’ contributions. Your grade for class discussion will be based

on both the quantity and quality of your contributions. At the end of each class session, your

participation will be graded (0, 1, and 2) which will be used to calculate the total participation

score at the end of the semester.

MID-TERM EXAM (35%)

You will have in-class mid-term exam on December 6. The exam will consist of a combination of

multiple choice and short answer questions. Please note that I do not give makeup exam unless

there is a documented emergency.

FINAL PROJECT (35%) – Presentation (15%) + Paper (20%)

The final project is an analysis of a chosen organization’s strategic management. For this

project, you should analyze a situation where a firm has either attempted to restructure or

reposition itself strategically in response to changes in its environment, or where an

entrepreneur is starting a new firm and positioning it within an environment. For this type

of analysis, it is important to be able to speak both at a high level and in detail about your

analysis and recommendations. You should submit a project proposal on June 7. The paper should

be no more than 10 pages-double spaced, with 1 inch margin all around, written in 12 point font.

The paper should be submitted online to Prof. Kim’s email ([email protected]) by January 17,

10:00PM.

On the day of your presentation, you are also required to produce a one-page executive summary

that provides the key points and conclusions of the study. This executive summary should be

provided to Prof. Kim and the class. In addition, each group will make a presentation to the

entire class during the last class. The presentation should take no more than 30 minutes.


Readings will be provided in the PDF format


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


*ADJUSTMENTS TO THE SYLLABUS

As the semester progresses, you should expect some changes, additions, or deletions to this

syllabus. Typically, these are not large adjustments and may often involve identifying which

portions of a Chapter or a reading can be skipped or skimmed quickly. Any added course material

will be distributed in class.




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

Semester：Autumn




Students who will write Research Paper can attend this Seminar Class 1a. The objective of this

class is to prepare for Research Paper for the students who will write Research Paper in the field

of accounting.

2. Learning Goal

Students can decide the outline of their Research Paper.



2018 to January 19, 2019; 15 classes.



Method, Evaluation

PPT

2 Oct 7 Presentation (1) by a

student assigned.

Survey of prior study PPT


student assigned.



student assigned.


5 Nov 3 Presentation (4) by a

student assigned.



student assigned.



student assigned.

Research Design PPT


student assigned.

Research Design PPT

9 Dec 1 Presentation (8) by a

student assigned.

Research Design PPT

10 Dec 2

Presentation (9) by a

student assigned.

Research Design PPT


student assigned.

Research Design PPT

12 Dec 16


student assigned.

How to collect data PPT

13 Jan 5


student assigned.


14 Jan 6 Presentation (13) by a

student assigned.


15 Jan 19


student assigned.



100%: Attendance and Presentations


Reference

Prior articles, basic textbook of statistics


Students are required to prepare for their presentations


Basic knowledge of statistics is required. Exercise of “R” will be introduced.




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

Semester：Autumn




Students who will write Research Paper can attend this Seminar Class 2a. The objective of

this class is to prepare for writing the final draft of Research Paper for the students who will

complete IGSAP at this semester.

2. Learning Goal

Students can prepare for writing their final draft.



2018 to January 19, 2018; 15 classes.



Method, Evaluation

PPT


student assigned.

Draft PPT


student assigned.

Draft PPT


student assigned.

Draft PPT


student assigned.

Draft PPT


student assigned.

Draft PPT


student assigned.

Draft PPT


student assigned.

Draft PPT


student assigned.

Draft PPT

10 Dec 2


student assigned.

Draft PPT


student assigned.

Draft PPT

12 Dec 16


student assigned.

Draft PPT

13 Jan 5


student assigned.

Draft PPT

14 Jan 6 Presentation (13) by a

student assigned.

Draft PPT

15 Jan 19


student assigned.

Draft PPT


100%: Attendance and Presentations


Reference

Prior articles


Students are required to prepare for their presentations


Writing draft steadily




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

Semester：Autumn




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

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

IGSAP MA degree courses.

2. Learning Goal

In the seminar course, the students are expected to conceive clear consciousness of why and

on what they are going to argue in their research papers and develop their capabilities and

skills required to write excellent academic papers, through discussions in class and guidance



Course Content of Seminar Class 1a: New students who will write a research paper can attend

this Seminar Class.

You can learn how to focus topics, the methods how to collect samples at this seminar class.

You are required to make a presentation at a designated class. Reading prior studies is also

important.

Schedule: 15 times


Attendance (30%)

Frequency and quality of remarks in class (40%)

Presentations (30%)


Related papers of prior study


Reading related papers beforehand and making draft of a research paper




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

Semester：Autumn





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

IGSAP MA degree courses.

2. Learning Goal

In the seminar course, the students are expected to conceive clear consciousness of why and

on what they are going to argue in their research papers and develop their capabilities and

skills required to write excellent academic papers, through discussions in class and guidance



Course Content of Seminar Class 2a: Senior students who submit a research paper in the field

of accounting this semester must attend this Seminar Class or Seminar Class on Accounting System

Design 2a. You must write a draft of research paper at this semester and submit it at the end

of March, 2017. Double Degree (DD) students who have already returned to the home institutions

must correspond to Professor Takada and Wong every week and report the progress by email. Other

students who will write a research paper at this semester must attend the guidance for research

paper. The date of the guidance will be announced from IGSAP office.

Schedule: 15 times


Attendance (30%)


Presentations (30%)


Related papers of prior study


Reading related papers beforehand and making draft of a research paper




Class Title：Seminar Class on Modern Public Policy 1a






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

MA degree courses.

2. Learning Goal

In the seminar course, the students are expected to conceive clear consciousness of why and on

what they are going to argue in their research papers and develop their capabilities and skills

required to write excellent academic papers, through discussions in class and guidance provided

by the supervisor.


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

October in 2018 to the end of January in 2019. A detailed schedule will be fixed in the first

class, which will start at 14:40 (not at 16:20) on 2 October. (See 7.)

In an early stage of the course, each student is requested to give a short sketch of his/her

planned research paper. This will be commented upon by fellow students and the supervising

professor, and refined via intensive, interactive feedback and revisions throughout the following

weeks. And, in the final stage, each student is required to make a progress report on her/his

paper.


Attendance 35%




Readings will be advised in class.


See 3.


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

2, which will be given at 14:40-16:10 on Tuesday from the beginning of October in 2018 to the end

of January in 2019. Accordingly, the student has to be present without fail in the first class of

RST 2, which will start at 14:40 on Tuesday, 2 October. An orientation towards the seminar

course will immediately follow the first class of RST 2.

Class Title：Seminar Class on Modern Public Policy 2a






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

MA degree courses.

Every student who intends to submit a research paper in 2019 and whose supervisor is Prof.

OHNISHI has to take this seminar course in class or via internet without fail. Otherwise,

IGSAP can’t accept any research paper he or she is going to submit in 2019.

2. Learning Goal

In the seminar course, the students are expected to conceive clear consciousness of why and on

what they are going to argue in their research papers and develop their capabilities and skills

required to write excellent academic papers, through guidance provided by the supervisor.


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

October in 2018 to the end of January in 2019. A detailed schedule will be fixed in the first class

on 2 October.


Attendance 35%




Readings will be advised in class or via internet.


See 3.


Every student who enrols for the seminar course in class is requested to also take RST: Global

Politics 2, which will be given at 14:40-16:10 on Tuesday from the beginning of October in 2018 to

the end of January in 2019. Accordingly, the student has to be present without fail in the first

class of RST 2, which will start at 14:40 on Tuesday, 2 October. An orientation towards the

seminar course will immediately follow the first class of RST 2.

In the case of students who enrol for the seminar course via internet, an orientation will be

provided via internet in the beginning of October.

Class Title：Seminar Class on Organization and Human Resource Management 1a,2a

Instructor：Ilju Kim Semester：Autumn

Course Number: EAC-ECM583，EAC-ECM691



This seminar course is designed to help the students who are planning to write their research

papers on the subject of HRM and employment relations. In particular, recent trends, debates,

and development of studies on the issues of gender gaps in the workplace, foreign labor

management, and the rise of non-regular employment, etc. will be discussed. Students are

required to choose a topic of their interest in the field of HRM. Through readings and

discussions, students are expected to develop the chosen topic and write a draft of their

research papers.

The first half of the course will discuss selected topic and the latter half will discuss topics

of students’ choices.

2. Learning Goal

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

To become more observant and knowledgeable of the HRM practices and their implications,

as well as broader employment and labor-related issues

To collaborate with diverse classmates to extend your knowledge of HR and develop

research ideas.


Class


#1 Oct. 4 Intro Overview of the course

#2 Oct. 11

HRM: Scope,

Analysis, and

Significance


#3 Oct. 18 Selection and

Socialization


*Review: Orlitzky, M. (2007). Recruitment

Strategy. In P. F. Boxall, J. Purcell, & P. M. Wright

(Eds.), The Oxford Handbook of Human Resource

Management. Oxford ; New York: Oxford

University Press.

*Empirical: Pratt, M. G. (2000). The good, the

bad, and the ambivalent: Managing identification

among Amway distributors. Administrative Science

Quarterly, 456–493.

#4 Oct. 25 Compensation Student presentation and discussion

*Eisenberger, R. & Cameron, J. 1996. Detrimental

effects of rewards: reality or myth? American

Psychologist, 51: 1153-1166.

*Ryan, R. & Deci, E. 2000. Self-determination

theory and the facilitation of intrinsic motivation,

social development, and well-being. American

Psychologist, 55: 68-78.

#5 Nov. 1 HRM, Power and

Control


*Barker, J. R. (1993). Tightening the iron cage:

Concertive control in self-managing teams.

Administrative Science Quarterly, 38(3), 408–437.

*Van Maanen, J. (1990), "The Smile Factory:

Work at Disneyland," from Reframing

Organizational Culture, edited by Peter J. Frost, et

01., pp. 58-76.

#6 Nov. 8 Gender gaps in the

workplace


*Mun, Eunmi. 2010. “Sex Typing of Jobs in Hiring:

Evidence from Japan.” Social Forces 88 (5): 1999–

2026.

*Mun, Eunmi, and Mary C. Brinton. 2015.

“Workplace Matters: The Use of Parental Leave

Policy in Japan.” Work and Occupations 42 (3): 335–

69.

#7 Nov. 15 Global staffing


*Empirical: Froese, F. J., & Peltokorpi, V. (2013).

Organizational expatriates and self-initiated

expatriates: differences in cross-cultural

adjustment and job satisfaction. The International

Journal of Human Resource Management, 24(10),

1953–1967.

*Empirical: Reiche, B. S. (2006). The inpatriate

experience in multinational corporations: an

exploratory case study in Germany. The

International Journal of Human Resource

Management, 17(9), 1572–1590.

#8 Nov. 22 Chosen Topic Student presentation and discussion

#9 Nov. 29 Chosen Topic Student presentation and discussion

#10 Dec. 6 Chosen Topic Student presentation and discussion

#11 Dec. 13 Chosen Topic Student presentation and discussion

#12 Dec. Chosen Topic Student presentation and discussion

20

#13 Dec.

27

Chosen Topic Student presentation and discussion

No class on Jan. 3

#14 Jan. 10 Chosen Topic Student presentation and discussion

#15 Jan. 17 Chosen Topic Student presentation and discussion


Attendance (30%)


Presentations and papers (40%)


Readings will be provided in the PDF format


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


*ADJUSTMENTS TO THE SYLLABUS

As the semester progresses, you should expect some changes, additions, or deletions to this

syllabus. Typically, these are not large adjustments and may often involve identifying which

portions of a Chapter or a reading can be skipped or skimmed quickly. Any added course material

will be distributed in class.




Class Title Accounting System Design 1 Instructor Toshifumi...

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