Class Title Accounting System Design 2 Instructor ......... other revenue recognition issues PPT...

Class Title：Accounting System Design 2 Instructor：Toshifumi Takada Semester：Spring Course Number: EAC-ACC670 Teaching Language： English 1. Course Objectives and Outline Students should take this course Accounting System Design 2. There are 3 accounting reporting systems in Japan; disclosure for investors by Financial Instruments and Exchange Act, financial statements for stakeholders by Companies Act and tax return by Corporation Tax Act. These accounting reporting systems use their accounting standards. The objective of this course is to understand both the differences and the philosophy of the accounting standards. 2. Learning Goal Students can understand the basic philosophy of the Japanese accounting systems. 3. Course Content and Schedule Class is to be held on every Sunday, 13:00 – 14:30 from April 1, 2018 to end of July; 15 classes inculding Examination. # Date Topic Content Reference 1 April 1 Orientation Objective, Outline,

Method, Evaluation PPT

2 Accounting reporting systems and accounting standards in Japan

Objective of accounting reporting; Accounting standards

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3 Role of auditing, Inspection, investigation

Guarantee of quality; Quality of accounting: Accounting fraud

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4 Recognition of income, Sales revenue, Other income

Understanding Can vs Shall; Revenue vs income Dividend

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5 Cost of sales; Value of stock on hand (inventories)

Value for business Cost or value evaluation Sales back

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6 International Financial Reporting Standards; Japanese Generally Accepted Accounting Principles

Best practice; Domestic GAAP Political considerations

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7 Sales discount; Revision of sales price; Window dressing

Cancellation of sales; Optional contract = promise of sales Circling of Sales

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8 Multiple methods of evaluation of inventory

Economic events Convention & theory FIFO, Selling Price , Average

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9 Methods of depreciation Double Account System

Value of tangible assets; Plant, Machinery, Automobile, Railroad

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10 Sales of own stocks Treasury stocks Stock option

Enron case; Livedoor case; Use of SPE (SPC)

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11 Sequence of Eating Pie Compensations, Tax, Expenses

Employee, management CEO, director, auditor Committee members

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12 Entertainment expense Advertisement Yearend Bonus

Use money for business Earnings Management Difference of behavior between listed company and SME

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13 Research & Development

Unsuccessful R&D Successful R&D = Assets or expense?

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14 Retirement expense

Bonus Pension (type 1 and type 2)

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15 Examination in class test

60 minutes of essay type examination

4. Assessment Criteria

(1) 30%: Attendance and number of questions (2) 20%: 3 times of reports (3) 50%: Final examination

5. Reading List Reference books and related articles will be introduced in the class. Students should read them. Some of them must be read for the preparation of examination.

6. Preparation and Review Reading reference books and articles after the class and think deeply about the topic of each class. A question after the class shall be based on the deep thinking. 7. Note（Requirements, E-mail, Office Hour） The knowledge of bookkeeping and cost accounting is required. Email: [email protected] Office Hour: after the class

mailto:[email protected]

Class Title：Financial Accounting 2 Instructor：Hiroko Inokuma Semester：Spring Course Number: EAC-ACC671 Teaching Language： English 1. Course Objectives and Outline

Financial Accounting is a critical element of economic infrastructure, which is to provide financial information about an entity for its stakeholders and thus fulfill its accountability obligation. In Japan, the financial accounting consists of two systems; the financial reporting system under the Financial Instruments and Exchange Act(FIEA) and the statutory reporting system under the Companies Act. Financial reports in these systems must be prepared in accordance with Generally Accepted Accounting Principles (GAAP) of Japan. Moreover, those systems are interrelated with the tax accounting system.

In this course, the students will study the basic and intermediate/advanced concepts, frameworks and rules of Japan GAAP and its relationship with the society and the economy. Though the concepts and rules of the IFRS are regarded as a part of Japan GAAP, the students are also required to study other elements of Japan GAAP, including the concepts and rules of Japanese tax accounting systems.

In addition, we’ll discuss about the fundamental and advanced topics on international accounting and auditing theories in this lecture class.

In a similar way of FA1 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 class, students are expected to develop their capabilities to understand intermediate level of financial accounting issues. Since it is said that Accounting is a language for business, we’ll set our learning goal as to acquire the capability reading and analyzing financial information provided by companies. In addition, we’d like to learn about current auditing and international accounting issues.

3.Course Content and Schedule

# Date Topic Content Reference 1 4.05 Class

Introduction Class Objective, Outline, Method, Evaluation And Class Expectation.

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2 4.12 Equity, convertible securities

Dilutive Securities and Earnings per Share

PPT Kieso,Ch.16

3 4.19 Investment(1) Accounting framework for financial assets, accounting for debt investments at amortized cost/ fair value, Accounting for equity investments at fair value, equity method and fair value method Impairment of debt investment

PPT Kieso,Ch.17

4 4.26 Investment(2) Accounting for Derivative Instruments

Defining derivatives, basic principles in accounting for derivatives, Derivatives used for hedging-fair value hedge and cash flow hedge

PPT Kieso,Ch.17 Appendix17A

5 5.10 Revenue Recognition(1)

Overview of revenue recognition, New revenue recognition standard, five-step process, other revenue recognition issues

PPT Kieso,Ch.18

6 5.17 Revenue Recognition(2)

Long-term construction contracts, Revenue recognition over time, percentage-of –completion method Cost-recovery method Revenue recognition of franchises

PPT Kieso,Ch.18 Appendex18A, 18B

7 5.24 Accounting for Income Taxes

Fundamentals of accounting for income taxes, future taxable amounts and deferred taxes, deferred tax asset/liability, temporary differences, permanent differences, tax rate consideration, F/S presentation

PPT Kieso, Ch.19

8 5.31 Accounting for Pensions and Postretirement Benefits

Nature of pension plans, defined contribution plan, defined benefit plan, the role of actuaries in pension accounting, accounting for pensions Using a pension worksheet Reporting pension plans in F/S

PPT Kieso,Ch.20

9 6.07 Accounting for Leases

The leasing environment, the nature, economic substance, and advantages of lease transactions Accounting by the lessee-capitalization criteria, finance lease method, operating method, Accounting by the lessor- economics of leasing, direct-financing method, operating method, residual values

PPT Kieso,Ch.21

10 6.14 Accounting Changes and Error Analysis

Accounting changes: change in accounting policy and change in accounting estimate Direct and indirect effects of changes Accounting errors, error analysis

PPT Kieso,Ch.22

11 6.21 Statement of Cash Flows

Usefulness of the statement of cash flows, Classification, cash and cash equivalents, Format of statement of cash flows, indirect method, direct method, special problems in statement preparation

PPT Kieso,Ch.23

12 6.28 Presentation and Disclosure I Fiancial Reporting

Full disclosure principle, notes to the F/S, common notes, Disclosure issues-Disclosure of special transactions or event, subsequent events, segmented information reported, interim reports Auditor’s and management’s reports Current reporting issues

PTT Kieso,Ch.24

13 7.05 International Accounting issues

Globalization and Accounting and Auditing system(1) fundamental issues in international accounting

PTT Reference materials prepared later

14 7.12 Current topics of international accounting

Globalization and Accounting and Auditing system(2)- non-financial information, integrated reporting, business reporting

PPT Reference materials prepared later

15 7.19 Wrap-up Class reflection: What learned this semester?

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· Possible alternative dates: July 26th 4. Assessment Criteria

(1) 30%: Attendance and class participation, Frequency and quality of remarks in class (2) 40%: Short essays and quizzes(including homework) (3) 30%: Final examination

5. Textbook and Reading List Textbook

Intermediate Accounting: IFRS Edition, 2nd Edition, Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield, July 2014, Wiley. Mainly learn from Chapter 16 to Chapter 24 20 copies are available at Hirai campus.

Reading List/References Fundamental Books

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

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

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

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. Translated into Japanese, 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.

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(JICPA), Corporate Disclosure in Japan

– Overview (Sixth Edition), 2010, available at https://www.hp.jicpa.or.jp/english/about/publications/pdf/PUBLICATION-Overview2010.pdf

· ―― (JICPA), Corporate Disclosure in Japan – Accounting (Third Edition), July 1999. · ―― (JICPA), Corporate Disclosure in Japan – Reporting (Fourth Edition), December 2002. · ―― (JICPA), Profession in Japan 2008, available at

http://www.hp.jicpa.or.jp/english/accounting/becoming/index.html · ―― (JICPA), Corporate Disclosure in Japan – Auditing (Fifth Edition), July 2013, available at

https://www.hp.jicpa.or.jp/english/about/publications/pdf/PUBLICATION-Auditing2013.pdf Understand Japanese accounting theory · Someya,K. (1996) Japanese Accounting: A Historical Approach. · Ito, Kunio and Makoto Nakano (2014) International Perspectives on Accounting and Corporate

Behavior (Advances in Japanese Business and Economics) · Sunder, S. and H. Yamaji (ed.)(1999) The Japanese Style of Business Accounting, Quorum

Books. · Kawasaki, Teruyuki and Takashi Sakamoto (2014), General Accounting Standards for

small-and Medium-Sized Entities in Japan, Wiley.

https://www.hp.jicpa.or.jp/english/about/publications/pdf/PUBLICATION-Overview2010.pdf

http://www.hp.jicpa.or.jp/english/accounting/becoming/index.html

https://www.hp.jicpa.or.jp/english/about/publications/pdf/PUBLICATION-Auditing2013.pdf

Three GAAP comparison : JGAAP, IFRS, and 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-IFRS-the-basics-2013.pdf International Accounting · Benston, G. J.,(ed.) M. Bromwich, R. E. Litan, and A. Wagenhofer (2006) Worldwide Financial

Reporting: The Development And Future of Accounting Standards, Oxford University Press. · Godfrey J.M. and K. Chalmers(ed.)(2007), Globalisation of Accounting Standards, Edward

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

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

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

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

制市場における監査の経済的役割―』同文舘出版. 6. Preparation and Review

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

· It is encouraged to read textbook and reference materials before and after the class. 7. Note（Requirements, E-mail, Office Hour） · e-mail: [email protected] · Office Hour: Before and after this class

Class Title：Tax Accounting 2 Instructor：Yiuwai Wong Semester：Spring Course Number: EAC-ACC672 Teaching Language： English 1. Course Objectives and Outline The objective of this course is to learning feature points of the accounting standards for income taxes 2. Learning Goal The aim of this course is for students to learn general content about tax accounting or tax planning that is taught in U.S. business school 3. Course Content and Schedule

Date Theme Content Materials, etc.

4/Apr/ 2018

Orientation Purpose, overview, Grading scheme PPT

11/Apr/ 2018

Tax planning fundamentals

Types of income tax planning, Restrictions on taxpayer behavior

PPT

18/Apr/ 2018

Choosing the optimal organizational form

Organizational forms for production goods and services, Computation of after-tax returns to pass-through and non-pass-through forms of organization

PPT

25/Apr/ 2018

Implicit taxes and clienteles, arbitrage, restrictions and frictions

Tax-favored status and implicit taxes, The importance of adjusting for risk differences, Organizational-form arbitrage

PPT

2/May/ 2018

Nontax cost of tax planning

Symmetric uncertainty, progressive tax rates and risk taking, Tax planning in the presence of risk sharing

PPT Report

9/May/ 2018

The importance of marginal tax rate and dynamic tax planning considerations

Marginal tax rate, Tax planning for low marginal tax rate firms, Reversibility of tax plans

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16/May/ 2018

Compensation, Pension and Retirement Planning

Salary, deferred compensation, types of pension plans employee Stock-Ownership Programs

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23/May/ 2018

Multinational tax planning（1）

Overview of multinational taxation, Investment decision

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30/May/ 2018

Multinational tax planning（2）

Foreign tax credit limitations, Income shifting

PPT Report

6/Jun/ 2018

Corporations: formation, operation, capital structure and liquidation

Corporate formation, Taxation of corporate operations

PPT

13/Jun/ 2018

Introduction to mergers, acquisitions and divestitures

Reasons and types of mergers, acquisitions and divestitures, Major tax issues associated with mergers, acquisitions and divestitures

PPT

20/Jun/ 2018

Taxable acquisitions of corporations

Tax consequences of taxable corporation

PPT

27/Jun/ 2018

Student presentation PPT

4/Jul/ 2018

Student presentation PPT

11/Jul/ 2018

Wrap up Feedback PPT

4. Assessment Criteria Class participation (30%), Frequency and quality of remarks in class (20%), Presentation and reports (50%) 5. Textbook and Reading List Scholes el at.(2014) “Taxes and Business Strategy: A Planning Approach”(Fifth Edition) 6. Preparation and Review 7. Note（Requirements, E-mail, Office Hour） [email protected], 9:30-18:00 Wednesday, Thursday


Class Title： Management Accounting Instructor： Susumu Tokusaki Semester： Spring Course Number: EAC-ACC573 Teaching Language : English 1. Course Objectives and Outline

The objective of this course is to enable students as future corporate or public-sector managers of developing countries to utilize management accounting information for decision-making and performance management. This course provides a rigorous application of management accounting techniques to lead optimal managerial decisions and fair performance measurement, and identify ways to create value, in relation to the Japanese perspective. Though the focus is on private enterprises, the concepts apply equally well to not-for-profit institutions and governmental organizations. 2. Learning Goal

Toward the end of this course, students will be able to utilize the management accounting information for management and policy-making. 3. Course Content and Schedule

Class is to be held biweekly on Tuesday, 10:30 – 12:00 & 13:00 – 14:30 from April 10, 2018 to July 24, 2018; 16 classes in total. July 3 will be skipped so that students can have sufficient time to prepare for the final written examination.

Table : Management Accounting Schedule

# Date Topic Content Reference 1 4.10 Orientation / Introduction

Current status of Japanese management accounting

Goal of modern management / Contemporary mission of managers / Objectives of managerial accounting

Course objectives, class outline, method of instruction, textbooks, reference books, evaluation criteria, & notes.

Management accounting researches and practices in Japan

Business value, shareholder wealth, value-based management (VBM)

PPT PPT Handout 1 PPT Handout 2

2 4.10 Foundation of management accounting: A review

Schools of management accounting, Anthony’s framework, planning & decision-making, control loop

PPT

& performance evaluation, decision-making process.

3 4.24 Financial statement analysis for management

Implication of financial ratios, Comparison of financial

performance: Toyota vs. Nissan

PPT Handout 3

4 4.24 Beyond financial statement analysis: An application

Lessons from “Nissan Revival Plan”

PPT Handout 4

5 5.8 Risk management: An application of CVP analysis

Management of leverage and risk

PPT

6 5.8 Performance measurement Budgetary control: Pros and cons

Development of performance measurement

Beyond-Budgeting Roundtable, Activity-Based Budgeting

PPT PPT Handout 5

7 5.22 Evaluation of nonfinancial measures

Balanced Scorecard PPT [Report#1]

8 5.22 Management control vs. Strategic management

Case Analysis I PT Case*1

9 6.5 Short-term & long-term decision-making

Differential cost analysis, capital budgeting, NPV, etc.

PPT

10 6.5 Business valuation FCF approach, EVA approach, Ohlson Model, MVA, Residual Income, etc.

PPT Handout 6

11 6.19 Management of decentralized organization

History of Panasonic’s divisional system, Kyocera’s Amoeba System, transfer pricing, etc.

PPT Handout 1, 7 & 8

12 6.19 Synchronizing decision- making with performance evaluation

The EVA management system PPT

13 7.10 Search for an optimal management system

Case Analysis II

PPT [Report#2] Case*2

14 7.10 Mergers & Acquisitions in Japan

M&A, strategic partnership Handout 9

15 7.24

Management of inter-firm network / Issues of strategic cost management

JIT system, SCM, TOC, Throughput Accounting, Target Costing, ABM, etc.

PPT Handout 10

16 7.24

Wrap-up and examination 30 minutes of lecture and 60 minutes of written paper examination

PPT


Class contribution accounts for 15% of the course grade whereas 2 reports contribute toward

60% of the course grade (30%×2). Final “open-book” written paper examination carries the remaining 25% credit. Evaluation will be conducted in accordance with the absolute assessment criteria. 5. Textbook and Reading List (1) Textbooks (a) Main texts:

Handout 1 : Masanobu Kosuga. (2008). International management accounting in multinational enterprises: State-of-the-art of research and practice in Japan. Miyamoto, K. (2008). International management accounting in Japan: Current status of electronics companies. Singapore: World Scientific Publishing, 135-158.

Handout 2 : Yasuhiro Monden. (2006). Valuation of businesses and evaluation of managers: The global standard and Japanese models. Monden, Y., Miyamoto, K., Hamada, K., Lee, G., and Asada, T. (2006). Value-based management of the rising sun. Singapore: World scientific publishing, 61-74.

Handout 3 : Susumu Tokusaki, Toyoya vs. Nissan

Handout 4 : Kazuki Hamada. (2014). Activities of cross-functional teams (CFTs) in Nissan: Considering from revitalization activities and their results. Monden, Y. (2014). Management of enterprise crises in Japan. Singapore: World Scientific Publishing, 65-82.

Handout 5 : Katsuhiro Ito. (2007). An example of Japanese “Beyond budgeting” philosophy. Monden, Y., Kosuga, M., Nagasaka, Y., Hiraka, S., and Hoshi, N. (2007). Japanese management accounting today. Singapore: World scientific publishing, 75-88.

Handout 6: Shufuku Hiraoka. (2006). Valuation of business based on EVA-type metrics in Japanese companies. Monden, Y., Miyamoto, K., Hamada, K., Lee, G., and Asada, T. (2006). Value-based management of the rising sun. Singapore: World scientific publishing, 75-87.

Handout 7: Shufuku Hiraoka. (2014). Overcoming the business crisis by applying capital cost management: Case study of the Panasonic Group. Monden, Y. (2014). Management of enterprise crises in Japan. Singapore: World Scientific Publishing, 83-94.

Handout 8 :

Hiroshi Miya. (2006). Japanese micro-profit center: A case study of the Amoeba System at the Kyocera corporation. Monden, Y., Miyamoto, K., Hamada, K., Lee, G., and Asada, T. (2006). Value-based management of the rising sun. Singapore: World scientific publishing, 235-246.

Handout 9 : Kotaro Inoue. (2010). Do M&As in Japan increase shareholder value? Kurokawa, Y. (2010). M & A for value creation in Japan. Singapore: World Scientific Publishing, 117-132.

Handout 10 : Kazuki Hamada. (2012). The importance of inter-company SCM in consolidated group companies and management accounting. Monden, Y. (2012). Management of an inter-firm network. Singapore: World Scientific Publishing, 45-59.

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

Case*1: Robert S. Kaplan, and Nicole Tempest, Wells Fargo Online Financial Services (A), Harvard Business School Publishing, Boston, 1998.

Case*2: Robert L. Simons, and Indra A. Reinbergs, Vyaderm Pharmaceuticals: The EVA Decision, Harvard Business School Publishing, Boston, 2000.

(Note: Students should purchase via Bookpark.) (2) Suggested reference books

(i) Atkinson, Anthony A., Robert S. Kaplan, Ella Mae Matsumura, and S. Mark Young, MANAGEMENT ACCOUNTING; IFORMATION FOR DECISION-MAKING AND STRATEGY FORMULATION, Prentice-Hall, Upper Saddle River, 2011, 6th edition.

(ii) Horngren, Charles T., Srikant M. Datar, and Madhav V. Rajan, COST ACCOUNTING, Prentice Hall, Upper Saddle River, 2014, 15th edition.

6. Preparation and Review

Preparation and/or review may take an average student approximately 10 hours per week. 7. Note（Requirements, E-mail, Office Hour） (1) Requirements

Students should be familiar with the foundations of management / cost accounting and introductory finance. Please bring a calculator. (PCs and smartphones are not allowed.)

(2) E-mail [email protected] (3) Office Hour By appointment

Class Title：Accounting in Asia (Islam) Instructor：Mizanur Rahman Semester：Spring Course Number: EAC-ACC674 Teaching Language： English 1. Course Objectives and Outline This course will deal with Shari’ah (legal), economics and accounting aspects of “Islamic Banking and Finance,” which has rapidly evolved in many Asian economies with sizable Muslim populations. An emphasis will remain accounting recognition, measurement and disclosure practices by Islamic banks and financial institutions. The course will first discuss distinguishing elements of Islamic economics. It will then focus on organization of firms in an Islamic economy. A particular focus will be on entrepreneurship and profit maximizing behavior of firms in Islamic economy. Shari’ah legitimacy of Islamic financial instruments will be explained. A focus will on understanding contracts, structures and practices with respect to major instruments used by Islamic banks and financial institutions. The course will then define accounting implications of Islamic financial rules. A comparative analysis will be made of Islamic corporate reporting vis-à-vis conventional financial reporting. In this part, form and content of financial disclosure by Islamic financial institutions will be shown. Examples of social disclosure by Islamic banks will be discussed. The course will then discuss corporate governance of Islamic banks focusing on the issue of independence of Sahri’ah Supervisory Board (SSB) and external auditors. The role of the Accounting and Auditing Organization of Islamic Financial Institutions (AAOFI) and Islamic Financial Services Board (IFSB) will be explained. Regulatory implications of Islamic finance will be defined. Finally, the course will review the relative of role of Islamic finance and its relation with financial stability in Asia, Africa and Europe. 2. Learning Goal Students can understand some basic philosophy of Islam accounting systems. 3. Course Content and Schedule

Date Theme Content Materials, etc.

5/Aug/ 2018

Islamic Economics,

Islamic Accounting

and Society

(i) Relationship between Accounting,

Religion and Society

(ii) Principles that Govern Business

Enterprises in an Islamic Economy

(iii) The Distinguishing Elements of

Islamic Economics

PPT

5/Aug/ 2018

Entrepreneurship and

Profit Maximization

from an Islamic

(i) Entrepreneurship from an Islamic

Perspective

(ii) An Islamic Role of

PPT

Perspective Entrepreneurship

(iii) Islamic Perspectives on Profit

maximization

8/Aug/ 2018

Organization of Firms

in Islamic

(i) Various Regulatory Agencies that

Govern Markets in an Islamic Economy

(ii) Nature of a Firm under Islam, its

Capital Structure and the Role of

Diverse Stakeholders

(iii) Behavior of Firms in an Islamic

Economy

PPT

8/Aug/ 2018

Shari’ah Legitimacy

of Financial

Instruments in

Islamic Banking and

Finance

(i) Doctrine of Hiyal in Modern Islamic

Finance

(ii) Use of Hiyal in Islamic Banks

(iii) Instruments in Islamic Finance:

Mudarabah, Murabaha, Musharakah,

Ijara, (Sale and Lease Back (Sukuk),

Quard Al-Hasanah, Istinsa

(iv) Islamic Mutual Funds

PPT

12/Aug/ 2018

Islamic Banking: The

Issue of Murabahah

(Fixed Income

Instruments)

Contracts, Structures and Practices of

Murabahah by Islamic Banks

PPT

12/Aug/ 2018

Islam and Accounting

(i) Nature of Islam and Islamic Law

(ii) Implications for Business Ethics

and Accounting Principles

(iii) Islamic Financing Rules and

Accounting in Islamic Financial

Institutions

PPT

15/Aug/ 2018

“Conventional”

Accounting vs

“Islamic”

Accounting

(i) Arguments for Islamic Corporate

Reporting

(ii) Misconceptions about

Conventional Accounting

PPT

15/Aug/ 2018

Islamic Corporate

Reports

(i) Form and Content of Financial

Disclosure by Islamic Financial

Institutions

(ii) Criteria of Disclosure in Islamic

Corporate Reports

(iii) A Comparative Analysis of

Islamic Corporate Reports and

Conventional IFRS-based Corporate

PPT

Reports

19/Aug/ 2018

Social Reporting by

Islamic Banks

(i) Social Reporting—An Islamic

Perspective

(ii) Examples of Social Disclosures by

Islamic Banks

PPT

19/Aug/ 2018

The Independence of

Religious and

External Auditors:

The case of Islamic

Banks

(i) Concept of Auditor’s Independence

in Islamic Banks

(ii) The Role of Shari’a Supervisory

Board (SSB) and External Auditors

(iii) SSB Independence

PPT

22/Aug/ 2018

The Accounting and

Auditing Organization

of Islamic Financial

Institutions

(AAOIFI), Islamic

Financial Services

Board (IFSB), and

Introduction to

Islamic Accounting

and Auditing

Standards

(i) What is AAOIFI?

(ii) IFRS vs. Islamic Accounting

Standards

(iii) Shari’Ah Standards, Auditing

Standards and Governance Standards

PPT

22/Aug/ 2018

Shari’ah Risk and

Corporate Governance

of Islamic Banks

(i) Islamic Finance Principles

(ii) Shari’ah Risks and Possible

Implications

(iii) Shari’ah Risk Causes and Events

(iv) Responsibility of Board of

Directors and Senior Management

(v) Role of Banking Supervisors

PPT

26/Aug/ 2018

Banking Regulations

and Islamic Finance

(i) Interest-Free Banking and Banking

Regulations

(ii) Interest-Free Banking without

Traded Equity

(iii) Important Features of Islamic

banking and Supervisory Regimes in

Muslim Countries

PPT

26/Aug/ 2018

Islamic Banking and

Finance in the World

Economy

(i) Islamic Banking and Finance in the

Middle East.

(ii) Islamic Banking and Finance in

South Asia

PPT

(iii) Islamic Banking and Finance in

Europe and the Americas

(iv) Does Islamic Banks Promote

Financial Stability?

29/Aug/ 2018

In class test A 60-minute test

4. Assessment Criteria Attendance, class performances and group works (20%)

Term paper (in about 2000 words) in areas of Islamic banking and finance (30%) In Class Test (50%) 5. Textbook and Reading List 6. Preparation and Review 7. Note（Requirements, E-mail, Office Hour）

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

Semester：Spring Course Number: EAC-ECM670 Teaching Language： English 1. Course Objectives and Outline

The aim of this advanced lecture course is to study the main issues in contemporary world politics. More concretely, in the course the students are requested to consider how and why the issues have emerged and developed and look for feasible solutions to them in order to build a future desirable global society.

2. Learning Goal

In the lecture course the students are expected to develop their capabilities to analyze the global issues and present their own original ideas on solutions to them.

3. Course Content and Schedule

The lectures will be usually given at 2:40-4:10 p.m. on Thursday from April to the end of July in 2018. In addition, one supplementary lecture is scheduled to be given at 4:20-5:50 p.m. on Saturday, 16 June.

Timetable of Classes 1 Introduction to the lecture course 2

Nuclear weapons 3 4 5

Causes of war and designs for peace 6 7 Globalization, and the rise of ethnocentric nationalism and

populism: the age of a Trumpized World 8

Massive hunger and poverty 9 10

Environmental problems and sustainable development 11 12

Non-violence and alternative security 13 14

Oral presentations made by students 15

※ A detailed orientation will be provided in the first class at 2:40-4:10 p.m. on 5 April. So, every student who intends to enroll on this lecture course is requested to be present in the first class without fail.

4. Assessment Criteria Attendance 20% Frequency and quality of remarks in class 20% Short essays 30% Term paper and oral presentation 30%

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

Politics: An introduction to international relations 6th edition, Oxford University Press, 2014

6. Reading assignments

The students who enrol on the lecture course are requested to read the relevant chapters in the textbook in advance. Which chapter(s) is/are relevant to each topic in the lecture will be advised in class. About 20 copies of the textbook will be available in IGSAP Office during the term.

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

7. Notes Papers

Each student is requested to submit several short essays on the topics in the lecture and a term paper in the final stage of the lecture course. The student is usually expected to make the term paper by improving one or some of the short essays he/she has already submitted. Each student is requested to make a brief presentation on her /his term paper in either of the final two classes as well. Debates, questions and comments

Debates over the topics in the lecture will be frequently formed in class. The students are encouraged to express their original views as much as possible.

Questions and comments will be welcome in and after class.

Class Title：Global Health 2 Instructor：Prof. Yoshitaka TSUBONO Semester：Spring Course Number: EAC-ECM689 Teaching Language： English 1. Course Objectives and Outline This is an advance course for Global Health 1. See Objectives and Outline for Global Health 1. 2. Learning Goal The students are expected to learn basic concepts, methods, and current status of global health issues and to

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


The lectures will be held at 14:40-16:10 and 16:20-17:50 from Aug 4 (Sat), 2018, through Aug 11(Sat),

2018 (8 consecutive days).

Timetable of Classes

1 Introduction

2 Measuring the Global Burden of Disease

3 Globalization, Climate Change, and Human Health

4 Infectious Diseases

5 Noncommunicable Diseases

6 Mental Health

7 Natural Disasters, Armed Conflict, and Public Health

8 Global Health and the Law

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

discussed in the first class.


(4) 30%: Attendance (5) 40%: Class participation, including presentation of summary of the textbook chapter

assigned (6) 30%: Term paper, due by the end of the semester

5. Textbook and Reading List

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

of medicine. Oxford University Press, 2016.

ISBN-13: 978-0190271220


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

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

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

7. Note（Requirements, E-mail, Office Hour） No previous knowledge of biology or health sciences is required, since this lecture addresses global health

issues from social science perspectives and the lecturer (medical doctor and PhD) will explain relevant basics. Students can contact the lecturer anytime via email: [email protected].

Class Title：Science, Technology and Human Beings 2 Instructor：Prof. Masako Ikegami Semester：2018 Spring Course Number: EAC-ECM671

Teaching Language： English 1. Course Objectives and Outline This course is designed to introduce the historical case studies of critical decision-making over the development and use of nuclear weapons and technology. Main topics include: the Manhattan Project, atomic bombing of Hiroshima and Nagasaki, Cuban missile crisis, nuclear arms race during the Cold War, weapons of mass destruction (WMD) proliferation, North Korean and Iranian nuclear crises, missile defence, arms control & nuclear non-proliferation, and nuclear energy. Some policy issues, such as nuclear arms control and disarmament, nuclear deterrence, nuclear diplomacy and nuclear energy, are also included. 2. Learning Goal Upon completion of the course, students are expected to be able to: • Acquire the basic concepts and understanding of the topics covered in this course thorough literature reading; • Develop capabilities of analyzing the historical and current cases of critical decision-making over the development and use of nuclear weapons; • Demonstrate capabilities of discussing the complexity of specific nuclear policy issues through critical thinking and essay work. 3. Course Content and Schedule DAY 1 (April 7) Lec 1: Introduction Lec 2: Science & technology in the modern nation-state system 1 Lec 3: Science & technology in the modern nation-state system 2 DAY 2 (April 21) Lec 4: The Manhattan Project: Developing the Atomic bomb Lec 5: Decision-making of the use of the Atomic bomb re-examined 1 Lec 6: Decision-making of the use of the Atomic bomb re-examined 2 DAY 3 (May 19) Lec 7: The Cold War nuclear arms race, nuclear deterrence doctrine and strategy Lec 8: Arms control & disarmament, Nuclear non-proliferation Lec 9: New security problems after in the post-Cold War era DAY 4 (MAY 26) Lec 10: Defense Technology Development and the Military-Industrial Complex (MIC)

Lec 11: The Pentagon and the Universities Lec 12: Criticism of the MIC Lec 13: Oral presentation of the students’ independent studies Lec 14: Oral presentation of the students’ independent studies Lec 15: Wrap-up discussion 4. Assessment Criteria This course consists of obligatory lectures and seminars. Each student is required to read the assigned readings and come prepared to discuss them. Active participation, oral presentation and essay work are required to pass the course. Basic knowledge of international politics is preferable for effective participation. The evaluation is based on the followings: • Regular class attendance and active participation: 40% • Essay work (final paper) with oral presentation: 60% (essay 30% + oral presentation 30%) 5. Textbook and Reading List A compendium of articles and book chapters will be distributed as hand-outs 6. Preparation and Review This course consists of obligatory lectures and seminars. Each student is required to read the assigned readings and come prepared to discuss them. Active participation, oral presentation and essay work are required to pass the course. Basic knowledge of international politics is preferable for effective participation. 7. Note（Requirements, E-mail, Office Hour） Office hour by appointment via E-mail <[email protected]> The first lecture will start at 12:30 , April 7

Class Title: Public Policy Formation in Practice 2 | Instructor: Dr. Ryan Hartley | Semester: Spring

Course Number: EAC-ECM672

Teaching Language：English

1. Course Objectives and Outline

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

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

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

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

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

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

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

topics will be explored.

2. Learning Goal

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

of readings. In this class, the lecture format is primarily relied on. I expect students to actively participate in lectures and

not simply passively listen. This means being part of what might be called a ‘strongly led discussion’ rather than a

passively received lecture. You will be expected to question and critically engage with what you will hear.

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

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

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

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

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

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

discussion with your teacher. The deadline for both will be JULY 17th. THIS DEADLINE MUST BE MET AND NO

EXCUSES WILL BE ACCEPTED.


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

http://tinyurl.com/zpfzpe4 Note: There will be no class on May 1st due to Golden Week.

Class Date/Time Theme Topic

1

Tuesday, April 3rd, 8.50-10.20am

Introduction to Public

Policy

What is Public Policy?

2

Tuesday, April 10th, 8.50-10.20am Historical Contexts

http://tinyurl.com/zd97y7w

http://tinyurl.com/zpfzpe4

3

Tuesday, April 17th, 8.50-10.20am

Policy, Power, and Politics

Power and Policy

4

Tuesday, April 24th, 8.50-10.20am

Government Systems and Ideologies

5

Tuesday, May 8th, 8.50-10.20am

Mapping the field of Public

Policy

Typologies

6

Tuesday, May 15th, 8.50-10.20am Policy Types

7

Tuesday, May 22nd, 8.50-10.20am

Theorising Public Policy

Theoretical Approaches

8

Tuesday, May 29th, 8.50-10.20am Agents and Structures, Rationality

and Ideas

9

Tuesday, June 5th, 8.50-10.20am

Analysing Public Policy

Policy Analysis

10

Tuesday, June 12th, 8.50-10.20am Institutions, Groups, Exogenous

Shocks, Actors, and Ideas

11

Tuesday, June 19th, 8.50-10.20am

The Policy Cycle

The Policy Cycle

12

Tuesday, June 26th, 8.50-10.20am Stages of the Policy Cycle

13

Tuesday, July 3rd, 8.50-10.20am

Beyond the Policy Cycle

Alternatives to the Policy Cycle

14

Tuesday, July 10th, 8.50-10.20am Public Policy in a Global Context

15

Tuesday, July 17th, 8.50-10.20am Presentations and Essay deadline


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

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

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


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

(International Library of Policy Analysis)

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

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

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

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

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

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

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

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

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

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

Sage Publications Ltd.

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

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

Handbooks). Oxford: Oxford University Press

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

Press (3rd ed.)


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

on time and to a high standard.

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

Email contact: [email protected]


Class Title：History of Finance for SMEs 2 Instructor： Masatoshi SAKAKI, Takeshi NAKANO, Kenji Wakatsuki Semester：Spring Course Number: EAC-ACC675 Teaching Language： English 1. Course Objectives and Outline It is said that the high accounting literacy level in Japanese society is remarkable (e.g. tax return using self-declaration by more than 4 million companies (mainly by SMEs: small and medium enterprises)). This Japanese social infrastructure that supports SMEs has been built and developed since the modernization period in Meiji Era. This history of development in Japan would be very informative for Asian and African countries where need to develop social institutions under the cooperation of the public and private sectors in the rapid economic development. In this lecture class, we'll introduce the history of finance for SMEs focusing on business administration, accounting and other surrounding systems in SMEs referring to best practice in Japan. 2. Learning Goal The principle goal of this lecture class is to learn essential knowledge to become professionals who are willing to contribute to the society and organizations through development of business environment of SMEs. In Japan, after the Meiji Era, a community-based financial system for SMEs developed, and especially after World War II, this financial system conducted by SMEs has played an important function for Japanese economy and industrial development. Moreover in recent years, with the progress of globalization, it has become easier for some business entrepreneurs who have achieved great success to list their shares to the securities markets and received huge funds to become big companies. However, from the standpoint of SMEs in globes, still we can find many social issues surrounding SMEs finance system. It is indicated that the development of supporting financial system for SMEs has been delayed, and there is a movement to find the key to solve such problems in the financial system. It is considered that this Japanese best practice of SMEs would provide some important clues for developing SME finance system for many emerging countries. 3. Course Content and Schedule # Date Topic Contents Reference 1 April 1st

Introduction of the lecture course

Objective, Outline, Methods, Evaluation

PPT

2 April 8th Outline of SME policies and its surrounding systems(1)

Japanese economy Industrial Policy and Essential finance structure surrounding SMEs

PPT

3 April 15th Outline of SME policies and its surrounding systems(2)


PPT

4 April 22nd

Outline of SME policies and its surrounding systems(3)


PPT

5 April 29th

Basic Institutional Systems surrounding SMEs (1)

Legal, Economical and other social systems surrounding SMEs

PPT

6 May 6th



PPT

7 May 13th



PPT

8 May 20th



PPT

9 May 27th



PPT

10 June 3rd

Basics on Venture companies(1)

Case studies

PPT

11 June 10th Basics on Venture companies(2)

Case studies

PPT

12 June 17th Basics on Venture companies(3)

Case studies PPT

13 June 24th Basic Institutional Systems surrounding SMEs (4)

Legal, Economical and other social

PPT

systems surrounding SMEs

14 July 1st Basic Institutional Systems surrounding SMEs(5)


PPT

15 July 8th 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. Basic outlines (1) Globalization and its impacts towards SMEs According to the evidence by Japanese Global Automobile industry, it is obvious that Japanese automobile industry is supported by a wide base of small business groups. We’ll learn about its history and characteristics. (2) Basic Institutional Systems surrounding SMEs When we talk about Japanese SEMs’ economic systems, best knowledge surrounding SMEs such as legal and tax systems are mandatory. We’d like to learn the history of various SMEs institutions in Japan, not only its success points, but also from failed points etc. (3) Venture company Unlike the US venture, Japanese venture companies have grown over various difficulties under strict regulations. Current large companies representing Japan started their business originally from ventures, and have grown over the restrictions and overcome the difficult social environment. Regulations are not all evil. It also works as to protect the lives and safety of the people. We would like to tell the Japanese experience of venture companies which have achieved balance between such regulations and growth. 4. Assessment Criteria Class participation 70% (No show counts for zero points in the final evaluation). Report 30%. 5. Textbook and Reading List · No main textbook specified. · Handouts will be provided in each class. · Reference materials are announced as necessity in the class. Reference(Main) · Teruyuki Kawasaki, Takashi Sakamoto, General Accounting Standards for small-and

Medium-Sized Entities in Japan, Wiley, 2014. Some copies are available at IGSAP office References : useful websites for study · Japanese tax guide by National tax agency in Japan https://www.nta.go.jp/foreign_language/ · Japanese Law Translation (in English) http://www.japaneselawtranslation.go.jp/law/list/?ft=2&re=01&dn=1&yo=%E4%BC%9A%E7%A4%BE%E6%B3%95&ia=03&=&x=78&y=25 · Outline of SEM Policies by the Small and Medium enterprise Agency http://www.chusho.meti.go.jp/sme_english/index.html · Small Firms in the Japanese Economy http://www.crosscurrents.hawaii.edu/content.aspx?lang=jap&site=japan&theme=work&subtheme=INDUS&unit=JWORK059 References : Doing Business series · Doing Business in Japan - World Bank Group http://www.doingbusiness.org/data/exploreeconomies/japan · How to Set Up Business in Japan | Investing in Japan - JETRO https://www.jetro.go.jp/en/invest/setting_up/ 6. Preparation and Review It is encouraged to read reference materials before and after the class. 7. Note（Requirements, E-mail, Office Hour） Email: [email protected] [email protected] [email protected] Office hour: After this class

Class Title：Corporate Finance and Cash flow Management 2 Instructor：Noboru NISHIYAMA

Semester：Spring, 2018 Course Number: EAC-ACC677 Teaching Language： English 1. Course Objectives and Outline In this class, mid and long term business plan and cash flow management would be focused entirely on working with the students who have been on Corporate Finance and Cash flow management I. Mid and long term business plan is composed of business investment, penetration into new business areas and M&A(Merger and Acquisition). In these cases, the way of funding should be enlarged in terms of schemes not only with borrowing money from financial institutions but also with equity finance, issuance of corporate bond, sale of unnecessary business or assets. Students would also understand way to construct cash portfolio and to set up repayment plan.

2. Learning Goal The aim of this class is to expect students to learn the practical aspects of Finance Theory especially for SME through discussing long term business plan and financial strategy with financial risk management.

3. Course Content and Schedule The class will be given in Hirai #1 classroom at 16:20-17:50 on every Wednesdays from the beginning of April in 2018 to the end of July in 2018; 15 classes will be held in total.

# Date Topic Content Reference 1 2018.4.11 Orientation &

Introduction Objective, Outline of the classes, Methods, Evaluation

PPT

2 4.18 Business Formation, Growth, and Valuation for SME (1)

The key components of a business plan and what a business plan is used for.

PPT Reference *1 Based on former part of chapter 18

3 4.25 Business Formation, Growth, and Valuation for SME (2)

Valuing Business and Major business Valuation Approaches.

PPT Reference *1 Based on latter part of chapter 18

4

5.9 Business Formation, Growth, and Valuation for SME (3)

How Firms Raise Capital for business.

PPT Reference *1 Based on

chapter 15

5 5.16 Business Formation, Growth, and Valuation for SME (final)

Presentation and submit the summary report for the classes from 2 to 4

6 5.23 Financial Planning and Forecasting methods (1)

How management uses financial planning models in the planning process

PPT Reference *1 Based on the former part of chapter 19

7 5.30 Financial Planning and Forecasting methods (2)

What factors determine a firm’s sustainable growth rate

PPT Reference *1 Based on the latter part of chapter 19

8 6.6 Financial Planning and Forecasting methods (final)

Presentation and submit the summary report for the classes from 6 to 7

9 6.13 Corporate Risk Management (1)

Theoretical back ground for risk management- Option in derivatives

PPT Reference *1 Based on chapter 20 and others


Theoretical back ground for risk management-portfolio theory(1)

PPT Reference *1 Based on chapter 20 and others


Theoretical back ground for risk management-portfolio theory(2)

PPT Reference *1 Based on chapter 20 and more

12 7.4 Corporate Risk Management (Final)

Presentation and submit the summary

report for the classes from 9 to11

13 7.11 Summary of whole classes

Summarize and explain the discussion and presentation going forward

PPT

14 7.18

Final presentation (1) Discussion and final presentation from students and submit the final report.

PPT

15 7.25

Final discussion and presentation (2)

Discussion and final presentation from students and submit the final report.

PPT

4. Assessment Criteria (1) 40%: Class participation and contribution to the discussion (2) 30%: 3 times of presentation and summary reports (3) 30%: Final presentation with quality of discussion and summary report

Note: The allocation ratios or schedule adjustment may be updated appropriately and notified with timely manner.

5. Textbook and Reading List (*1) Robert Parrino, David S. Kidwell, Thomas Bates, Peter Moles, Fundamentals of Corporate Finance, 3rd Edition International Student Version, 2015 (The 2 books are to be stored at the library of Hirai.)

6. Preparation and Review Pre-reading and review of the class materials(PPT) should be required. The class materials would be distributed as earlier as possible before each class. You may also need to challenge the each summary reports to reflect your original ideas in line with the theme and active discussion given in the classes.

7. Note（Requirements, E-mail, Office Hour） (7-1) It’s preferable that students would enroll in Corporate Finance and Cash flow management 1 before or after this classes and have strong interest in the specific subject in corporate finance.

(7-2) Enrollment in RST on Finance (Class is to be held on every Wednesday, 18:00 – 19:30) would be recommendable if you are interested strongly in statistical methods relevant to finance area with data analysis. E-mail: [email protected] I would always welcome questions and feedback by e-mail

Class Title：Scoring Model 2 Instructor： Masumi Nakashima,Ph.D. Semester：Spring Course Number: EAC-ACC676 Teaching Language： English 1. Course Objectives and Outline The objectives of this course is to provide with students the concepts and tools in order to analyze financial

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

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

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

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

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

Model 2.

2. Learning Goal After the completion of this course, students are expected to understand the fundamental concepts and knowledge

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

following:

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

that data as required by the decision context.

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

as alternative valuation models.

3. Course Content and Schedule Classes are to be held on August 1, 9:00-17:50, August 2, 9:00-17:50, August 3, 9:00-17:50, 2018. This course

has 15 classes in total. The following is the tentative schedule of this course.


(1) Contribution to class 10%,

(2) Assignments 20%

(3) Analysis Paper 50%, and

(4) Presentation 20%.

5. Textbook and Reading List #1 Business Analysis Valuation: Using Financial Statements, Krishna G. Palepu and Paul M. Healy 5th edition, 2013. South-Western College Publishing (ISBN-10: 1111972303 | ISBN-13: 978-1111972301). #2 Earnings Management and Earnings Quality: Evidence from Japan, Masumi Nakashima, 2015, Hakuto Shobo Publishing (ISBN: 9784561362104) The above textbooks are to be stored at the classroom at Hirai. http://www.hakutou.co.jp/book/b194409.html Supplemental materials

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

understanding the class content. 7. Note（Requirements, E-mail, Office Hour） Instructor: Masumi Nakashima, M.B.A., Ph.D.

Adjunct Instructor at Tohoku University IGSAP

Email: [email protected]

[email protected]

Office hours: By appointment

Class Topic Contents Readings August 1,

Wed, Period 1

Introduction

August 1, Wed, Period

2

Prospective analysis for valuation theory and concepts

Valuation based on price multiples and discounted dividends

Ch. 7


3

Pronexus eol database

How to collect financial statement data. eol database handouts


4

Pronexus eol database

How to obtain governance data. eol database handouts


5

Nikkei FINANCIAL QUEST

How to obtain financial statement data

FINANCIAL QUEST database handouts

August 2, Wed,

Period 1

Prospective analysis for valuation theory and concepts

Valuation based on discounted abnormal earnings and Discounted cash flow (DCF).

Ch. 7

August 2 Wed, Period

2

Prospective analysis for valuation implementation

Detailed forecasts over a finite number of years, and a forecast of terminal value.

Ch. 8


3

Prospective analysis for valuation implementation

Case study of TJX Ch. 8



4

Equity Security Analysis

Establishing the objectives of the investor, forming expectations about the future returns and risks of individual securities and combining individual securities into portfolios to maximize progress toward the investment objectives.

Ch. 9


5

Equity Security Analysis

Combining individual securities into portfolios to maximize progress toward the investment objectives.

Ch. 9

August 3, Wed,

Period 1

Financial Reporting Quality

Financial reporting quality: Accruals quality and smoothness, and accuracy for cash flow prediction

Earnings

Management

and Earnings

Quality

August 3 Wed, Period

2

Financial Reporting Quality

Financial reporting quality: Accuracy for cash flow prediction

Earnings

Management

and Earnings

Quality


3 Credit Analysis

The credit analyses process in private debt markets, financial statement analysis and prediction of distress and turnaround

Ch. 10


4

Communication and Governance

Management communication with investors, communication through financial reporting, communication with financial policies, and alternate forms of investor communication

Ch.12


5

Class presentation and wrap-up review

Students present papers and discuss paper each other.

Class Title：Operational Management and Information Systems 1

Instructor：She-I Chang Semester：Spring Course Number: EAC-MAN570 Teaching Language：English 1. Course Objectives and Outline

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

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

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

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

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

(as well as the challenges) that technology brings.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

in the organization.

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

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

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

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

2. Learning Goal

Unique features for the student

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

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

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

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

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

reflect this direction.

Expanded coverage of enterprise applications for digital integration

New focus on the business value of information systems

More attention to functional business applications

New leading-edge topics

Increased attention to ethics and privacy

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

More applied chapter objectives

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

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

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

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

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

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

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

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

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

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

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

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

enterprise.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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


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

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

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

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

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

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

Course Schedule Date Topic Content Reference

Aug. 06 Course Overview Syllabus & Course Outline Aug. 06 Global E-Business and Collaboration Chapter 2 PPT & Handouts Aug. 09 Information Systems, Organizations, and

Strategy Chapter 3 PPT & Handouts

Aug. 09 Ethical and Social Issues in Information Systems

Chapter 4 PPT & Handouts

Aug. 13 IT Infrastructure and Emerging Technologies Chapter 5 PPT & Handouts Aug. 13 Foundations of Business Intelligence:

Database and Information Management Chapter 6 PPT & Handouts

Aug. 16 Telecommunications, the Internet, and Wireless Technology

Chapter 7 PPT & Handouts

Aug. 16 Securing Information Systems Chapter 8 PPT & Handouts Aug. 20 Achieving Operational Excellence and

Customer Intimacy: Enterprise Applications Chapter 9 PPT & Handouts

Aug. 20 E-Commerce Digital Markets, Digital Goods Chapter 10 PPT & Handouts Aug. 23 Managing Knowledge Chapter 11 PPT & Textbook Aug. 23 Enhancing Decision Making Chapter 12 PPT & Handouts Aug. 27 Building Information Systems Chapter 13 PPT & Handouts Aug. 27 Managing Projects Chapter 14 PPT & Handouts Aug. 30 Managing Global Systems

In Class Test Chapter 15 PPT & Handouts

4. Assessment Criteria GRADING

Your grade will be determined as follows:

Item Assessment Weight Due Date

1 Class Participation and Online Discussion 20% Weekly

2 Chapter/Paper Review & Presentation 20% Weekly

3 Final Exam 30% Week 15

4 MIS Literature Review and Report 30% Week 15

Assessment 1: Class Participation and Online Discussion

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

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

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

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

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

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

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

Management Information Systems related issues and continuous feedback.

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

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

(ii) Weighting 20%

(iii) Approximate Date Due: End of Week 15

Assessment 2: Chapter/Paper Review & Presentation

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

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

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

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

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

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

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

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

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

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

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

You will be assessed as follows:

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

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

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

(i) Weighting 20%

(ii) Approximate Date Due: Weekly

Assignment 3: Final Exam

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

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

Weighting: 30%

Approximate Date Due: Week 15

Assessment 4: MIS Literature Review and Report

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

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

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

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

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

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

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

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

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

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

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

On completion of the unit you will be able to:

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

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

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

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

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

the ability to critique current paradigms and contribute to intellectual inquiry

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

expertise

the ability to identify and define problems in this area.

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

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

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

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

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

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

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

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

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

minutes.

Assessment Criteria:

Breadth, depth and currency of reading in the topic area

Evidence of critical discernment in evaluating existing literature

Adherence to professionally acceptable standards of presentation

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

To be advised for the format and further details.

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

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

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

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

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

(iv) Approximate Date Due: Week 15


Required textbook and materials

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

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

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

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

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

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

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

Useful references:

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

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

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

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

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

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

Oxford: How to Books


There is included in No 4 above.

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

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

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

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

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

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

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

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

OUTSIDE CLASS COMMUNICATION

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

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

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

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

to fit your schedule.

PROHIBITION ON SOFTWARE COPYING

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

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

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

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

subject to harsh penalties.

E-mail: [email protected]

Phone: +886 5 2720411 ext. 34510

Class Title： Organization and Human Resource Management of SMEs 2 Instructor：Ilju Kim Semester：Spring Course Number: EAC-MAN671 Teaching Language：English 1. Course Objectives and Outline While intensifying global competition and technological advancement are changing the rules governing labor markets, employing organizations are increasingly relying on their human resources (HR) and workplace innovations to compete and succeed in competitive markets. This highlights the importance of understanding how people are managed in diverse organizational settings, including different countries, sectors and occupations. We will examine the recent changes of Japanese employment and HR system in the context of globalization and compare them with those in selected North American, European and Asian countries. 2. Learning Goal •To develop depth and breadth of theoretical and practical knowledge in the area of HRM

•To become more observant of the HRM practices of Japanese firms and more attentive to employment and labor-related issues in the media

•To collaborate with diverse classmates to integrate their knowledge of HR with various applications in actual and hypothetical organizations 3. Course Content and Schedule

Class Session

Topic Readings & Assignments

#1 Apr. 5 Intro Overview of the course

#2 Apr. 12 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 Apr. 19 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 Apr. 26 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 May 3 Non-standard workers and Career II

•Changing career orientations

Shen, Y., B. Demel, J. Unite, J. P. Briscoe, D. T.

Hall, K. Chudzikowski, W. Mayrhofer, et al. (2015)

Career Success across 11 Countries: Implications for

International Human Resource Management.

International Journal of Human Resource

Management 26(13)

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 May 10 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 May 17 Hiring, training and firing process II

•Changing practices

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

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

Case study: Rakuten Englishnization

#8 May 24 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 May 31 Managing emotional labor in Japan I

•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 Jun. 7

HRM, Globalization and Corporate Social Responsibility (CSR)

•What is CSR and why does it matter?

Rangan, K., Chase, L., & Karim, S. (2015). The

truth about CSR Most of these program aren't

strategic-and that's OK. Harvard Business Review,

93(1-2), 41-49.

-NY times, Jan. 25, 2012 “In China, Human Costs

Are Built Into an iPad”

•CSR of Japanese companies

Fukukawa, K., & Teramoto, Y. (2009).

Understanding Japanese CSR: The reflections of

managers in the field of global operations. Journal of

Business Ethics, 85(1), 133-146.

#11 Jun. 14 Gender and Work-life balance I

•Care responsibility and work-life balance

Inamori, K. (2017). Current situation and problems

of legislation on long-term care in Japan’s

super-aging society. Japan Labor Review, 14(1), 8–

24.

#12 Jun. 21 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.

#13 Jun. 28 Foreign workers in Japan

Watanabe, H. (2005). Human resource management

for Nikkei workers and the increase of indirect

employment. Japan Labor Review, 2(4), 72–106.

Liu-Farrer, G. (2009). Educationally channeled

international labor mobility: Contemporary student

migration from China to Japan. International

Migration Review, 43(1), 178–204.

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

Immigration; Now It’s Short of Workers”

#14 Jul. 5 Final project Student presentation and discussion

#15 Jul. 12 Final project Student presentation and discussion

4. Assessment Criteria •Participation (30%): Response papers

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

•Group 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?

GROUP PROJECT The class will be divided into teams of approximately 2~3 persons each. Each team will select a topic that uses comparative analysis to examine HR and employment relations of two or more

countries. Each group will be responsible for a fifteen-page written report on the topic. The report is worth 20 marks. On the day of their presentation, the groups 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 the instructor and the class. In addition, each group will make a presentation to the entire class during the last two classes. The presentation should take no more than 20 minutes and is also worth 20 marks. The presentation grade will be based on peer and the instructor’s evaluations. Each student will be required to submit to the instructor an evaluation form at the end of each presentation (except their own). 5. Textbook and Reading List There is no textbook for this course, however, there are required readings each week (see “Course Content and Schedule” above). The readings will be available online as a PDF file. 6. Preparation and Review I will strive to make the class interactive and you must be involved on a regular basis. My role is to provide you with resources and to assist you in gaining new perspectives and knowledge on the Japanese HRM, but ultimately it is your duty to learn. To this end, I suggest that you come to every class prepared (having completed all readings and outside assignments) and willing to contribute to our class learning environment. Prior to each class session, there will generally be a reading assignment, along with some required pre-class preparation. At the beginning of each class students will present a summary of the assigned readings followed by class discussions that will be supplemented by materials from the instructor, such as newspaper articles, recent statistics and YouTube clips. See also “Assessment Criteria” above.

7. Note（Requirements, E-mail, Office Hour） **As the semester progresses, you should expect some changes to this syllabus. Typically, these are not large adjustments and may often involve identifying which readings can be skipped or skimmed quickly. Any added course material will be distributed in class. Class schedule is also subject to change under certain circumstances. E-mail: [email protected] Office Hour: By appointment


Class Title：Japanese Business Communication 1 (1 is just classification number. It doesn’t mean the level.) Instructor：Yoko Suga Semester：Spring Course Number: EAC-ECM673 Teaching Language： English, Japanese (Direct Method) 1. Course Objectives and Outline

As part of an effort towards globalization, Japanese companies that employ foreigners must take active measures. As a result of global trends, the number of the students employed by Japanese companies (including internships) will vary, and this will have an effect on the opportunities to communicate in Japanese. 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, this school's course aims to cultivate world-class international specialists, so in some cases, exhibiting leadership in specialized fields and making use of the Japanese language as leaders is expected. Besides, students will need to survive in Japan for at least 10 months (DD students), 2years (General students)

Essential Japanese literacy, the ability to adapt to Japanese society and to higher level communication skills with basic etiquette are indispensable factors. And based on the aim of professional graduate school, the students will be expected to form their individual thought and philosophy through learning language and communicating deeply with the teacher.

This course is organized to lay the groundwork for studying the above areas. 2. Learning Goal

The learning goal is enable the 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, the students are expected to form their own thought and philosophy more or less. *Even though name of the class is the same, every class is different level and contents. *Regarding moving to the next materials, it depends on our progress. 3. Course Content and Schedule

The number of lessons in one semester is limited. Students are requested to practice in-and out-of-class actively, to act up the above mentioned skills. Even after completing JP classes, the students are requested to continue to study and practice Japanese language.

As it has already been done last semester, in addition to the regular classes, it is required students come to the third floor (Japanese reference room) for checking the pronunciation on the weekend. Schedule # Date Topic Contents Reference/Tool 1 4.3 Review

-Listening/Writing Review what we have learned last semester

PPT Note PC

Pronunciation/Intonation Type Japanese by using the keyboard Practice how to check accent and intonation by internet.

2 4.10 L14 V te-form Indicates that a certain action or motion is in progress. Offering to do something for the listener. Describing a phenomenon by saying what was felt about it through one or more of the five senses and so on.

PPT

3 4.17 L15 V te-form Permission to do something Prohibition to do something Continuing action

PPT

4 4.24

L15 L16

PPT

5 5.1 L16 Joining two or more sentences together

PPT

6 5.8 L17

V nai-form Asking or telling someone not to do something Expression something must to be done Expression that it is not necessary to do something Dictionary form of Verb Expression the ability to do something or that some behavior is possible as a result of the situation

PPT

7 5.15 L17 L18

Dictionary form of verbs

PPT

8 5.22 L18

Indicating that a person has the ability to do something

PPT

9 5.29 L19 V ta-form Expression that one has had a

PPT

particular experience, without saying when that experience occurred.

10 6.5 L20

Indicating a change of state Polite style and Plain style

PPT

11 6.12 L20 Proper use of the polite style or plain style Conversation in the plain style

PPT

12 6.19 L20 How to address people PPT

13 6.26 L21 Expressing conjecture Stating an opinion

PPT

14 7.3 L21 Seeking agreement of confirmation form the listener

PPT

15 7.10/17 Check and Review Check the level of achievement and review

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

As usual, in case check and review time is not enough on the 10th, also on the 17th.

PPT

4. Assessment Criteria Students are requested to attend the class regularly, participate actively in class and do

all assignments. And please follow the rules in the class. -Attendance, Pair or Group Works =35% -Homework =30%

-Examination =35% 5. Textbook and Reading List

-Textbook 〇Minna no Nihongo I/ Hyoujun Nihongo Shokyuu. (partially used according to the topic) 〇Minna no Nihongo I - Translations & Grammatical Notes, Chinese ver. 2012 http://www.3anet.co.jp/ja/3347/ (Kana ver.) -Reference

Japanese for Busy People, the 3rd edition, 2011 Kurashi no Nihongo - Conversation Book for everyday Japanese and English, 2008 NIHONGO FUN & EASY Survival Japanese Conversation for Beginners, 2009

Japan - The Original Point and Speak Phrase book, 2001 Japanese Sentence Patterns for Effective Communication: A Self-Study Course and Reference, 2012

http://www.3anet.co.jp/ja/3347/

The first Japanese textbook for foreigners in English, 2009 Doraemon no Dokodemo Nihongo, 2009 A Dictionary of Basic Japanese Grammar, 1989 Personal Computer Literacy for International Students-Learning in Japanese Language 2017 etc. Students can borrow the above books and dictionaries stored in Japanese reference room

on the third floor. 6. Preparation and Review

The students who enroll in the class are requested to read “Minnano Nihongo Grammar Notes” thoroughly and carefully in advance, in addition memorize new vocabulary and phrases for review. 7. Note（Requirements, E-mail, Office Hour） Once one student skips one lesson, it's very hard to catch up with other classmates. Therefore, regular attendance is also required. There is no royal road to learning foreign language, especially for Japanese language. We need to bring ourselves to part with the thinking way to make anything simple and

efficient in this day and age. As I mentioned last semester, it is requested to write the addressee’s name, your name and the title in the mail. ~Rules in Class for keeping our effective learning environment.

1) Arrive on time 2) Be ready to learn 3) Use manners as an adult 4) Set the cell-phone to silent mode (If possible, turn off the cell-phone) 5) No food, no smell of food. Drink is O.K. 6) Be respectful to your classmates and teachers 7) Take risk and make mistakes 8) Raise your hands (But in case you would go to restroom during my lesson, it is O.K that you could raise your pocket tissues without any words.) 9) Properly throw the trash away in the trash can, we keep our classroom clean 10) Stick to the submission date 11) Never sit on the desk 12)Be sure to return the books that you borrowed E-mail: [email protected] Office Hour: Students can contact me anytime via email. Students can also make use of Pronunciation Checking Time on the weekend.


Class Title：Japanese Business Communication 2 Instructor：Yoko Suga Semester：Spring Course Number: EAC-ECM674 Teaching Language： English, Japanese (Direct Method) 1. Course Objectives and Outline

As part of an effort towards globalization, Japanese companies that employ foreigners must take active measures. As a result of global trends, the number of the students employed by Japanese companies (including internships) will vary, and this will have an effect on the opportunities to communicate in Japanese. 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, this school's course aims to cultivate world-class international specialists, so in some cases, exhibiting leadership in specialized fields and making use of the Japanese language as leaders is expected. Besides, students will need to survive in Japan for at least 10 months (DD students), 2years (General students)

Essential Japanese literacy, the ability to adapt to Japanese society and to higher level communication skills with basic etiquette are indispensable factors. And based on the aim of professional graduate school, the students will be expected to form their individual thought and philosophy through learning language and communicating deeply with the teacher.

This course is organized to lay the groundwork for studying the above areas. 2. Learning Goal

The learning goal is enable the 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, the students are expected to form their own thought and philosophy more or less. *Even though name of the class is the same, every class is different level and contents. *Regarding moving to the next materials, it depends on our progress. 3. Course Content and Schedule

The number of lessons in one semester is limited. Students are requested to practice in-and out-of-class actively, to act up the above mentioned skills. Even after completing JP classes, the students are requested to continue to study and practice Japanese language.

As it has already been done last semester, in addition to the regular classes, it is required students come to the third floor (Japanese reference room) for checking the pronunciation on the weekend. Schedule # Date Topic Contents Reference 1 4.3 Review

Listening/Writing Pronunciation/Intonation

Review what we have learned last semester Type Japanese by using the keyboard

PPT Note PC

Practice how to check accent and intonation by internet. (Basic)

2 4.10 Existence, Position Expression of inanimate and animate existence and position.

PPT

3 4.17 Counter suffixes, Frequency Compare any two items

Expression of counting items, frequency and comparing items.

PPT

4 4.24

Past tense, Negative form Want, Desire

How to make past tense and negative form of adjective. Expression of what learners want and desire to do.

PPT

5 5.1 PPT

6 5.8 PPT

7 5.15 V te-form

How to make V te-form Expression of certain and motion in progress Expression of offer to do something

PPT

8 5.22 PPT

9 5.29 Permission, Prohibition Continuing action 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

10 6.5 PPT

11 6.12 PPT

12 6.19 PPT

13 6.26 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

14 7.3 PPT

15 7.10/17 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 on the 10th, also on the 17th

PPT

4. Assessment Criteria Students are expected to attend the class regularly, participate actively in class and do all assignments. And please follow the rules in the class.

-Attendance, Pair or Group Works =35% -Homework =30%

-Examination =35% 5. Textbook and Reading List

-Textbook 〇Minna no Nihongo I/ Hyoujun Nihongo Shokyuu. (partially used according to the topic) 〇Minna no Nihongo I - Translations & Grammatical Notes, Chinese ver. 2012 http://www.3anet.co.jp/ja/3347/ (Kana ver.) -Reference

Japanese for Busy People, the 3rd edition, 2011 Kurashi no Nihongo - Conversation Book for everyday Japanese and English, 2008 NIHONGO FUN & EASY Survival Japanese Conversation for Beginners, 2009

Japan - The Original Point and Speak Phrase book, 2001 Japanese Sentence Patterns for Effective Communication: A Self-Study Course and Reference, 2012 The first Japanese textbook for foreigners in English, 2009 Doraemon no Dokodemo Nihongo, 2009 A Dictionary of Basic Japanese Grammar, 1989 Personal Computer Literacy for International Students-Learning in Japanese Language 2017 Students can borrow the above books and dictionaries stored in Japanese reference room

on the third floor.

6. Preparation and Review The students who enroll in the class are requested to read “Minnano Nihongo Grammar Notes”

thoroughly and carefully in advance, in addition memorize new vocabulary and phrases for review. 7. Note（Requirements, E-mail, Office Hour） Once one student skips one lesson, it's very hard to catch up with other classmates. Therefore, regular attendance is also required. There is no royal road to learning foreign language, especially for Japanese language. We need to bring ourselves to part with the thinking way to make anything simple and

efficient in this day and age. As I mentioned last semester, it is requested to write the addressee’s name, your name and the title in the mail.

~Rules in Class for keeping our effective learning environment.

http://www.3anet.co.jp/ja/3347/

1) Arrive on time 2) Be ready to learn 3) Use manners as an adult 4) Set the cell-phone to silent mode (If possible, turn off the cell-phone) 5) No food, no smell of food. Drink is O.K. 6) Be respectful to your classmates and teachers 7) Take risk and make mistakes 8) Raise your hands (But in case you would go to restroom during my lesson, it is O.K that you could raise your pocket tissues without any words.) 9) Properly throw the trash away in the trash can, we keep our classroom clean 10) Stick to the submission date 11) Never sit on the desk (I don’t think I need tell educated students about it. We choose

elegant manners. ) 12)Be sure to return the books that you borrowed E-mail: [email protected] Office Hour: Students can contact me anytime via email. Students can also make use of Pronunciation Checking Time on the weekend.


Class Title：Japanese Business Communication 3 (3 is just classification number. This class is previous S Class.) Instructor：Yoko Suga Semester：Spring Course Number: EAC-ECM690 Teaching Language：English, Japanese 1. Course Objectives and Outline

The world is becoming more globalized in a variety of areas. It is essential to enhance the flexibility and effectiveness as an organization, paying due respect to the diversity of staffs. But various problems and frictions are occurring at the workplace where foreign people and Japanese people work together. It is expected that IGSAP students will be the international leaders in the future. It is necessary for them to accept this reality seriously, and acquire the knowledge and ability to find problems that could occur in the global work place. In this course we focus on how to find and solve cultural frictions in the global work place. 2. Learning Goal

The learning goal is enable enrolled students to cultivate problem-solving skills and relation adjustment in the global work place. Besides that, it is expected to form their own thought and philosophy more or less.

3. Course Content and Schedule # Topic Contents 1 Orientation and

Know oneself and own culture

Introduction of the course Objective point of view

2 Understand a different culture

History and Significant(1) Diversity in the world

3 History and Significant(2) Diversity & Personal Growth

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

5 Special feature of Culture(1)



8 Cultural competency

Process of adjusting to work well with people different cultures(1)

9 Process of adjusting to work well with people different cultures(2)

10 Process of adjusting to work well with people different cultures(3)

11 Notice Cultural Differences and frictions in Global society and Global firm

Case study (1)

12 Case study (2)

13 Case study (3)

14 Case study (4)

15 Case study (5)

4. Assessment Criteria It is expected to attend the class regularly, participate actively in class and do all assignments. And please follow the rules in the class.

-Attendance=35% -Assignment, Preparation=30% -Presentation=35%

5. Textbook and Reading List -The Culture Map (INTL ED): Decoding How People Think, Lead, and Get Things Done Across Cultures (English Edition) -異文化理解力(2016)英治出版 ISBN 978-4-862-76208-5

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

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

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


Please read the materials thoroughly and carefully in advance. 7. Note（Requirements, E-mail, Office Hour） Rules in Class for keeping our effective learning environment.

1) Arrive on time 2) Be ready to learn 3) Use manners as an adult 4) Set the cell-phone to silent mode (If possible, turn off the cell-phone) 5) No food, no smell of food. Drink is O.K. 6) Be respectful to your classmates and teachers 7) Take risk and make mistakes 8) Raise your hands (But in case you would go to restroom during my lesson, it is O.K that you could raise your pocket tissues without any words.) 9) Properly throw the trash away in the trash can, we keep our classroom clean 10) Stick to the submission date 11) Never sit on the desk E-mail: [email protected] Office Hour: Students can contact me anytime via email.


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

Semester：Spring Course Number: EAC-ECM675 Teaching Language： English 1. Course Objectives and Outline The aim of this course is to give students practice in using English to discuss and present on different

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

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

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

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

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

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

presentations over the course of the semester.

2. Learning Goals After completing this course a student should: • have developed their knowledge of business words and phrases • be better able to hear English as used in a business context • be able to reasonably engage in business discussions in English • be able to present on matters related to their work or study

3. Course Content and Schedule Week 1: Work Habits – different styles of working Week 2: Work Habits – different styles of working Week 3: The Small Business – preparing a start-up strategy Week 4: The Small Business – preparing a start-up strategy Week 5: Inside the Company – comparing company organization Week 6: Inside the Company – comparing company organization Week 7: Meetings – criteria for a successful meeting Week 8: Meetings – criteria for a successful meeting Week 9: Business and Tourism – pros and cons of tourism Week 10: Business and Tourism – pros and cons of tourism Week 11: Business Ethics – ethical dilemmas Week 12: Business Ethics – ethical dilemmas Week 13: Promotion and Marketing – advertising strategies Week 14: Promotion and Marketing – advertising strategies Week 15 Final Exam: 4.Assessment Criteria Attendance and classroom participation: 20% Presentations: 40%

Final Exam: 40% 5.Textbook and Reading List Business Listening & Speaking by Maurice Jamall and Bruce Wade, Abax Ltd. 6.Preparation and Review Students are expected to be prepared for discussions when outside readings are assigned. They will also be expected to adequately prepare for any presentations. 7.Note（Requirements, E-mail, Office Hour） If you need to get in touch with me for any reason, I can be reached at <[email protected]>

Class Title： English Business Communication 2 Instructor：Hugh-Graham-Marr Semester：Spring Course Number: EAC-ECM676 Teaching Language： English 1. Course Objectives and Outline The aim of this course is to give students practice in using English to discuss and present on different

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

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

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

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

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

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

presentations over the course of the semester.

2. Learning Goals After completing this course a student should: • have developed their knowledge of business words and phrases • be better able to hear English as used in a business context • be able to reasonably engage in business discussions in English • be able to present on matters related to their work or study

3. Course Content and Schedule Week 1: Work Habits – different styles of working Week 2: Work Habits – different styles of working Week 3: The Small Business – preparing a start-up strategy Week 4: The Small Business – preparing a start-up strategy Week 5: Inside the Company – comparing company organization Week 6: Inside the Company – comparing company organization Week 7: Meetings – criteria for a successful meeting Week 8: Meetings – criteria for a successful meeting Week 9: Business and Tourism – pros and cons of tourism Week 10: Business and Tourism – pros and cons of tourism Week 11: Business Ethics – ethical dilemmas Week 12: Business Ethics – ethical dilemmas Week 13: Promotion and Marketing – advertising strategies Week 14: Promotion and Marketing – advertising strategies Week 15 Final Exam: 4.Assessment Criteria Attendance and classroom participation: 20% Presentations: 40%

Final Exam: 40% 5.Textbook and Reading List Business Listening & Speaking by Maurice Jamall and Bruce Wade, Abax Ltd. 6.Preparation and Review Students are expected to be prepared for discussions when outside readings are assigned. They will also be expected to adequately prepare for any presentations. 7.Note（Requirements, E-mail, Office Hour） If you need to get in touch with me for any reason, I can be reached at <[email protected]>

Class Title：Cross Section of MultiCulture 2 Instructor： Prof. Takashi ABE

Semester：Spring Course Number: EAC-ECM678 Teaching Language： English 1. Course Objectives and Outline Being based on Cross-Section of Multi Culture 1, this course will focus upon taking a historical view of Japanese Culture. It begins out by experiencing major historical and classical events. It then moves onto touching Japanese manners and customs that last until today. This is achieved by visiting a lot of places and participating in annual events which will be held in Tokyo. The objective is for students to state their own views with profound original remarks and reflections. In this course students will learn more Japanese language. 2. Learning Goal By the end of the course, students are expected to able to acquire clear understanding to Japanese culture, manners and customs. They will be able to comment on Japan from various angles. 3. Course Content and Schedule Class is to be held every Wednesday at Classroom #1, 10:30–12:00 from 4th April, 2018 to 18th July, 2018; 15 classes in total. ※ Some classes may be held on the other days and somewhere outside of the classroom.

Timetable of Classes

Date Topic Contents/themes

1 4 April Orientation & evacuation

drill

Objective, Outline, Method, Evaluation & an

evacuation drill to prepare for a fire and

earthquake etc.

2 11

April Japanese Religion

A mountain worship and Esoteric Buddhism

3 18

April

Japanese History (5)

[1336-1573]

Muromachi period

Muromachi culture：

Sado (Japanese tea ceremony), Kodo (traditional

incense-smelling ceremony), and Kado (flower

arrangement)

Wabi：a clear and silent taste found in

simplicity

4 25

April


[1573-1603]

Azuchi–Momoyama period

Momoyama culture, Fusumae (Kano Eitoku), Chanoyu

(Senno-Rikyu)

5 9 M a y Japanese History (7)

[1603-1868] Genroku culture, Rimpa school artists Ogata

Kōrin and Hishikawa Moronobu, (the founder of

Edo period 1 Ukiyo-e)

6 1 6 Ma y


[1603-1868] Edo period 2

Kabuki, Kyōgen (literally "mad words" or "wild speech"), Jōruri (a form of traditional Japanese narrative music in which a tayū sings to the accompaniment of a shamisen

7 2 3 Ma y


[1603-1868] Edo period 3

Abolition of the Japanese isolation policy that

had lasted for 200 years

8 3 0 Ma y


[1603-1868] Edo period 4

The late phase of feudalism

(Japanese scholars of the Chinese classics and

the Confucianism)

9 6 J un e


[1868-1912]

Meiji period 1

Bunmei-kaika (civilization and enlightenment)

Fukoku kyōhei ( "Enrich the state, strengthen the

military")

10 13 June


[1868-1912]

Meiji period 2

Ancient Shinto, Shrine Sinto, State Shinto, Shinto of the modern period

11 20 June

Japanese History(13)

[1868-1912]

Meiji period 3

Beginnings of militarism

12 27 June

Japanese History(14)

[1912-1926]

Taishō period

The Taisho Democracy movement

13 4 J ul y


[1926-1986]

Shōwa period Japanese History (16)

[1989-2019]

Heisei period

Case study of the failure：

The Sino-Japanese war to World War II

Case study of present issues in Japan：

“Japan Today and How It Got This Way”

14 11 July Japanese Culture (2) Traditional Festivals (“Hanabitaikai” and ”Obon Dance”)

15 18 July Final Examination

4. Assessment Criteria (1) Attendance and contribution to classes 40% (2) Several short essays 30% (3) Final Examination 30% 5. Textbook and Reading List

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

on-line or distributed as copies.

6. Preparation and Review Each student is requested to submit several short essays on the topics in the lecture.

7. Note（Requirements, E-mail, Office Hour） Any IGSAP student who is interested in various issues in Japanese Culture will be welcome to this lecture course. Office hours can be booked via email: [email protected]

Class Title: Academic English 2 | Instructor: Dr. Ryan Hartley | Semester: Spring

Course Number: EAC-ECM680

Teaching Language：English

1. Course Objectives and Outline

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

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

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

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

2. Learning Goal

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

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

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

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


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 May 1st due to Golden Week

SCHEDULE

Class Date/Time Theme Topic

1

Tuesday, April 3rd,

10.30-12.00pm What is a Report?

What is academic writing?

Writing formally

2

Tuesday, April 10th,

10.30-12.00pm

Report Structure

3


10.30-12.00pm The Research

Question/Thesis

Question Types, Time in Research, Relationships,

Variables, Hypotheses

4


10.30-12.00pm

Research Question/Objective/Hypothesis Formulation

5

Tuesday, May 8th,

10.30-12.00pm Literature Review

Overviewing a Literature Review

6 Tuesday, May 15th, Analysing Literature Reviews

https://tinyurl.com/j2hgtaq

10.30-12.00pm

7

Tuesday, May 22nd,

10.30-12.00pm Methodologies

Recognising Data Types, Source Types, and the

Qualitative vs. Quantitative Debate

8

Tuesday, May 29th,

10.30-12.00pm

Analysing Methodologies

9

Tuesday, June 5th,

10.30-12.00pm Findings

The Results Section – Reporting and Description of

Text, Non-Textual Elements, and Statistics

10

Tuesday, June 12th,

10.30-12.00pm

The Discussion Section – Analysis and Commentary

11

Tuesday, June 19th,

10.30-12.00pm Referencing

Identifying References, Plagiarism, Formats and

Conventions

12

Tuesday, June 26th,

10.30-12.00pm

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

Paraphrasing vs. Quotations

13

Tuesday, July 3rd,

10.30-12.00pm General Features of

Academic Writing

Inter and Intra Paragraph Cohesion

14

Tuesday, July 10th,

10.30-12.00pm

Tone, objectivity, and explicitness

15

Tuesday, July 17th,

10.30-12.00pm

Test


(1) 30%: Attendance

(2) 30%: Completion of homework assignments and corresponding in-class group engagement.

(3) 40%: Final test


Texts provided by teacher.


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

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

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

more closely.


Email contact: [email protected]


Class Title：RST：Accounting System Design 1 Instructor：Toshifumi Takada Semester：Spring

Course Number: EAC-ACC578 Teaching Language： English 1. Course Objectives and Outline Students who completed a course of Accounting System Design 1 can attend this Research on Specific Topics 1(RST1). Cases of accounting frauds (Enron, Olympus, Toshiba, etc.) will be used as materials of this course. Students can learn the solutions of accounting issues through understanding the cases. Students who write research papers can also attend this RST1 in addition to Seminar Class and they can get some hints of your papers. 2. Learning Goal Students can understand cases of accounting fraud. 3. Course Content and Schedule Class is to be held on every Sunday, 8:50 – 10:20 from 2 April, 2017 to 16 July, 2017; 15 classes. # Date Topic Content Reference 1 April 1 Orientation Objective, Outline,

Method, Evaluation Assignments

PPT by Takada

2 Accounting Fraud Introductions of Enron, Livedoor, Olympus, Toshiba

Structure; Reasons; Result

PPT by Takada

3 Enron Scandal (1) Company outline Structure of accounting fraud

Presentations by students

4 Enron Scandal (2) Role of board of directors Andersen as auditor


5 Enron Scandal (3) Sarbanes and Oxley Act Presentations and discussions

6 Livedoor Case (1) Company outline M&A by Horiemon


7 Livedoor Case (2) Financial techniques Special purpose corporations


8 Livedoor Case (3) M&A of Nippon Broadcasting Co.Ltd by


Horiemon 9 Olympus Case (1) Company outline

Japanese Bubble Economy in 1980s


10 Olympus Case (2) Change of accounting policy by Financial Service Agency = Convergence in 1990s


11 Olympus Case (3) Tobashi and M&A to hide and remove loss


12 Toshiba Case (1) Company outline M&A of Westinghouse Whistle-blowing


13 Toshiba Case (2) Earnings Management Legal or illegal? What is a watch dog doing?


14 Toshiba Case (3)

Future of Toshiba Future of EY Shinnihon


15 Guest speaker Professional Accountant will be invited

PPT


100%: Presentations 5. Textbook and Reading List Reference (1) Reports of Independent Committee (Olympus and Toshiba) (2) Related articles on the website (3) Related accounting standards (IAS and IFRS) 6. Preparation and Review Students are required to prepare for the presentations assigned 7. Note（Requirements, E-mail, Office Hour） The knowledge of accounting is required Email: [email protected] Office Hour: Sunday from 12:00 to 14:30


Class Title：RST：Financial Accounting 1 Instructor： Hiroko INOKUMA Semester：Spring Course Number: EAC-ACC579 Teaching Language： English 1. Course Objectives and Outline

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

accounting and auditing issues.

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

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

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

big impact toward institutional setting of financial accounting and audit

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

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

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

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

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

impact toward institutional setting of financial accounting and audit

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

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

Outline : How to proceed

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

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

of accounting and auditing standard.

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

planned to be adopted as appropriate.

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

standards and basic concepts of auditing.

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

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

· Enron, WorldCom, Parmalat, ect.

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

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

assets, Going Concern, Merger and Acquisition, etc.

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

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

case and make an oral presentation.

3. Course Content and Schedule · Each student is required to choose a specific problem of each interest in financial accounting or related

issues.

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

and make a presentation at least one time (around 10-20 min.). · In this RST, several guest lecture classes will be scheduled as may be necessary.

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

academic value.

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

students’ requests. · A detailed schedule will be announced in the first class. 4. Assessment Criteria

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

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

5. Textbook and Reading List · References are introduced in each RST class as necessary.

Accounting frauds

Main:

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

Financial Reports, Third Edition, McGraw-Hill Education.

Other materials

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

Financial Performance, Wiley.

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

Practices, Wiley.

Reading Ideas

Fundamental ( in Financial Accounting)

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

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

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

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

ペクティブ』中央経済社。

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

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

理論に基づく会計学入門』勁草書房。

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

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

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

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

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

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

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

pp.185-202.

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

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

International Accounting

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

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

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

Publishing.

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

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

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

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

規制市場における監査の経済的役割―』同文舘出版. 6. Preparation and Review · Knowledge needed to take this lecture: Basic knowledge of accounting and auditing

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


e-mail: [email protected]

Office Hour: Before and after this class

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

Course Number: EAC-ACC580 Teaching Language： English 1. Course Objectives and Outline

In this course, students are expected to conceive clear consciousness of why and on what they are going to argue in their research papers and develop their capabilities and skills required to write excellent academic papers, through discussions in-class and guidance provided by the supervisor. Also, class will be divided into two parts, in the lecture part, skills and techniques that are

required to write a research paper will be introduced. In the discussion part, students have to do some presentations about their own research paper. 2. Learning Goal Get some technical skills that are required to write a research paper. 3. Course Content and Schedule Date Theme Materials, etc. 4/Apr/

2018

Orientation PPT, student presentation and discussion

11/Apr/

2018

ETL(Extract, Transform, Load)

PPT, student presentation and discussion

18/Apr/

2018

Regression Model１ Basic knowledge


25/Apr/

2018

Regression Model２ Linear model and non-linear model


2/May/

2018

Dummy Variable PPT, student presentation and discussion

9/May/

2018

Empirical research on Accounting

Student presentation and discussion

16/May/

2018

Event study Student presentation and discussion

23/May/

2018

Positive Accounting Theory


30/May/

2018

Tax accounting Student presentation and discussion

6/Jun/

2018

Disclosure Student presentation and discussion

13/Jun/ Earnings Student presentation and discussion

2018 management 20/Jun/

2018

Auditing Student presentation and discussion

27/Jun/

2018

Student presentation


4/Jul/

2018



11/Jul/

2018



4. Assessment Criteria Attendance (30%)、Frequency and quality of remarks in class (30%)

Presentations and papers (40%) 5. Textbook and Reading List Readings will be advised in class. For example

Ball, Brown (1968), “An Empirical Evaluation of Accounting Income Numbers”, Journal of Accounting Research 6(2), pp.159-178. William H. Beaver (1968), “The Information Content of Annual Earnings Announcements”,

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

Ross L. Watts and Jerold L. Zimmerman (1978), “Towards a Positive Theory of the Determination of Accounting Standards”, The Accounting Review 53(1), pp. 112-134. Christine A. Botosan (1997), “Disclosure Level and the Cost of Equity Capital”, The Accounting Review 72(3), pp. 323-349. Ronald A. Dye (1990),” Mandatory versus Voluntary Disclosures: The Cases of Financial and Real Externalities”, The Accounting Review 65(1), pp.1-24. Dechow, P.M., Sloan, R., Sweeney, A., (1996), “Causes and consequences of earnings manipulation: an analysis of firms subject to enforcement actions by the SEC.”, Contemporary Accounting Research 13, pp.1-36. Roychowdhury (2006), “Earnings management through real activities manipulation”, Journal of Accounting and Economics 42, pp.335-370. Linda Elizabeth DeAngelo (1981), “Auditor Size and Audit Quality”, Journal of Accounting and Economics 3(3), pp.183-199.

Ross L. Watts and Jerold L. Zimmerman (1983), “Agency Problems, Auditing, and the Theory of the Firm: Some Evidence”, Journal of Law and Economics 26(3), pp.613-634. 6. Preparation and Review 7. Note（Requirements, E-mail, Office Hour） [email protected], 9:30-18:30 Wednesday, Thursday


Class Title：RST: Global Politics 1 Instructor：Prof. Hitoshi OHNISHI Semester：Spring Course Number: EAC-ECM575 Teaching Language： English 1. Course Objectives and Outline The aim of this course is to intensively consider and discuss several specific major issues in contemporary international and domestic politics. 2. Learning Goal Any IGSAP student who is interested in public policy and likes intellectual dialogues will be welcome to this RST course. The student who enrols on the course is expected to develop his/her capabilities to analyze politics and her/his own original ideas on it. Above all, every student is strongly encouraged to be engaged in frank and heated discussions with fellow students and the supervising professor in class. 3. Course Content and Schedule

The course will be given at 14:40-16:10 on Tuesday from the beginning of April to July in 2018. Each student who enrols on the course, first, has to choose a specific problem of his/her

interests in international or domestic politics. She/he is, then, requested to make an oral presentation on why he/she is interested in the problem, and finally, submit a term paper to argue how the problem should be understood and/or solved.

A detailed schedule for the course will be fixed in the first class on 3 April. 4. Assessment Criteria

Attendance 35% Frequency and quality of remarks in class 35% Presentations and papers 30%

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

Politics: An introduction to international relations 6th edition, Oxford University Press, 2014

6. Preparation and Review See 3. 7. Note（Requirements, E-mail, Office Hour）

The students who wish to enrol on the course have to be present without fail in the first class on Tuesday, 3 April, where a detailed orientation will be provided.

Class Title：RST: Global Health 1 Instructor：Prof. Yoshitaka TSUBONO Semester：Spring Course Number: EAC-ECM577 Teaching Language： English 1. Course Objectives and Outline Global Health Issues in New York Times International Edition

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

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

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

influence society, economy and politics in today’s globe.

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

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

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

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

2. Learning Goal The students are expected to learn about the latest news and events in health and medicine and how they

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

news articles.


Intensive class from Aug 4 (Sat) through Aug 11 (Sat), 2018, at 18:00-19:30 and 19:40-21:10 (8 consecutive

days).

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

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

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

Details will be discussed in the first class on Feb 3, 2018. 4. Assessment Criteria

(1) 30%: Attendance (2) 40%: Class participation, including presentation of the articles assigned (3) 30%: Term paper, due by the end of the semester

5. Textbook and Reading List International New York Times articles and other materials will be provided at the classes.

6. Preparation and Review See 3

7. Note（Requirements, E-mail, Office Hour） No previous knowledge of biology or health sciences is required, since the lecturer (medical doctor and

PhD) will explain relevant basics. Students can contact the lecturer anytime via email: [email protected].

Class Title：RST: Scientific Technology and Human Being 1 Instructor：Prof. Masako Ikegami Semester：2018 Spring Course Number: EAC-ECM576 Teaching Language： English 1. Course Objectives and Outline This course reads Alexander L. George and Andrew Bennett, Case Studies and Theory Development in the Social Sciences (MIT Press, 2005) as the main textbook to deepen the understanding of qualitative research; The book explains how to design case study research that will produce results useful to policymakers and emphasizes the importance of developing policy-relevant theories. 2. Learning Goal The textbook A. L. George and A. Bennett (2005) offers three major contributions to case study methodology: an emphasis on the importance of within-case analysis, a detailed discussion of process tracing, and development of the concept of typological theories. The course will practice the methods by referring to case studies relevant to accounting and auditing. 3. Course Content and Schedule DAY 1 (April 7) Lec 1: Introduction: Agenda of the contemporary social science methods DAY 2 (June 23) Lec 2 ~ Lec 6 DAY 3 (June 30) Lec 7 ~ Lec 11 DAY 4 (July 21) Lec 12~14: Oral presentation of the students’ independent studies Lec 15: Wrap-up discussion 4. Assessment Criteria This course consists of obligatory seminars. Each student is required to read the assigned readings and come prepared to discuss them. Active participation, oral presentation and essay work are required to pass the course. Basic knowledge of international politics is preferable for effective participation. The evaluation is based on the followings: • Regular class attendance and active participation: 40% • Essay work (final paper) with oral presentation: 60% (essay 30% + oral presentation 30%)


Alexander L. George and Andrew Bennett, Case Studies and Theory Development in the Social Sciences (MIT Press, 2005). • A compendium of articles and book chapters will be distributed as hand-outs

6. Preparation and Review This course consists of obligatory seminars. Each student is required to read the assigned readings and come prepared to discuss them. Active participation, oral presentation and essay work are required to pass the course. 7. Note（Requirements, E-mail, Office Hour） Office hour by appointment via E-mail <[email protected]>

Class Title：RST: History of SMEs 1 Instructor：Masatoshi SAKAKI Semester：Spring Course Number: EAC-ACC581 Teaching Language： English 1. Course Objectives and Outline A mere definition can hardly depict SMEs nowadays, and there are still two policy aspects for SMEs such as economic and social ones. Students reconfirm their basic understanding of SMEs and Finance theory and apply those knowledges to notice the different characteristic in financing between large companies and SMEs. 2. Learning Goal Expand practical capacity and ability to solve the financial problem of SMEs with respect to the stage of economic development and institutional setting. 3. Course Content and Schedule 1. Orientation 2. What are SMEs 3. Brief overview of related Finance theory 4. Case discussion(1) 5. Case discussion(2) 6. Case discussion(3) 7. Case discussion(4) 8. Case discussion(5) 9. Case discussion(6) 10. Case discussion(7) 11. Case discussion(8) 12. Case discussion(9) 13. Case discussion(10) 14. Past and future of finance for SMEs 15. Summary 4. Assessment Criteria Class participation 70% (No show counts for zero points in the final evaluation). Report 30%. 5. Textbook and Reading List They are to be provided in case of necessity. 6. Preparation and Review Preparation is indispensable for having good score in class participation. Adding something helpful to understand each class objective is welcome. Case material is to be provided at the end of prior class.

7. Note（Requirements, E-mail, Office Hour） Email: [email protected] Office hour: After this class

Class Title：RST: Corporate Finance 1 Instructor：Noboru NISHIYAMA Semester：Spring, 2018 Course Number: EAC-ACC582 Teaching Language： English 1. Course Objectives and Outline The aim of this course is to consider and discuss for using statistical tools to analyze issues in his / her own research interest. 2. Learning Goal IGSAP student who is strongly interested in statistical data analysis would be welcomed to this RST course. Especially it would be suitable for the student who is considered to develop his/her capabilities to apply statistical analysis based on own research topics. 3. Course Content and Schedule The class will be given in Hirai #1 classroom at 18:00-19:30 on Wednesdays from the beginning

of April to the end of July in 2018; 15 classes will be held in total. Each student has to choose a specific topics of his/her interests in own area. All students will select some published articles with academic or practice in line with each research topics and make some presentations to explain the summary of them in the class after reading them in turn. Instructor makes some comments and advice. All students must submit summary paper or presentation materials afterwards. 4. Assessment Criteria

(1) 40%: Class participation and contribution to the discussions. (2) 30%: Frequency and quality of remarks in class. (3) 30%: Presentations and submitted materials

Note: The allocation ratios or schedule adjustment may be updated appropriately and notified with timely manner. 5. Textbook and Reading List Each student requires to review academic articles or practical papers at the class by rotation. 6. Preparation and Review There is included in No 3 above. 7. Note（Requirements, E-mail, Office Hour） If the students who consider to enrolling for the class, they must participate in the first class on Wednesday, 11 April 2018. We would discuss the direction of the class management and how to deal with different topics from students and which we take statistical categories for data analysis in the class.

Class Title: RST：Information Systems 1 Instructor：She-I Chang Semester：Spring Course Number: EAC-MAN572 Teaching Language：English 1. Course Objectives and Outline The primary aim of this course is to introduce students to the majority of the qualitative as well as quantitative research methods used most frequently by management scholars, particularly within the domains of Information Systems studies. Basic knowledge of these methodological approaches is absolutely critical to the comprehension of academic publications, the evaluation of empirical studies and the design of own research projects. The specific learning objectives of this course are as follows. At the end of the semester, students who have successfully participated in this course should be able to: - Explain fundamental research philosophies and approaches pursued by business scholars,

including the distinction between positivism and interpretivism. - Identify the methodological approaches that are suitable to investigate different types of

research questions and hypotheses. - Describe the main features of different qualitative methods, including interview approaches,

case studies, grounded theory analysis and ethnography. - Interpret the meaning of the most important statistical indicators featured in quantitative

analyses such as regression, factor analysis and structural equation modeling. - Critically evaluate the quality of the methodological approaches presented in published

studies featuring the methods covered in the course This course is also designed to provide students with the resources needed to select from a range of both qualitative and quantitative data collection methods for their thesis. By examining the applicability of different methodological approaches, students will find that the material covered in this unit will assist them in the development of a fully-referenced research proposal for their thesis.

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

Semester：Spring Course Number: EAC-ECM578 Teaching Language：English 1. Course Objectives and Outline Why do some firms perform better than other firms? The many possible answers to this important question are the focus of this course. The perspective adopted in this course is that of top managers making decisions regarding: (a) what business their corporations should focus on; and (b) how to run those businesses. We will explore different analytical models that allow us to identify opportunities and threats companies face in complex and competitive environments and to propose sound and realistic solutions to these problems based upon a deep understanding of firms’ strengths and weaknesses. 2. Learning Goal A key objective is for you to develop your own personal synthesis and approach for identifying solving the problems facing an organization. This course is about getting the ‘big picture’ of firm performance, industry dynamics, and thinking in innovative ways about the future.


Class Session


#1 Apr. 5&12

Introduction Industry Analysis (5 forces)

•Course overview •What is Strategy? Read through Textbook: Session 1-6

#2 Apr. 19&26

Competitive Dynamics (SWOT)

•Textbook: Session 7

•Case Study 1

#3 May 3&10

Resource-Based Approach and Business-level Strategy

•Cost Leadership

Textbook: Session 8/Lodging Industry Profile

(p.145-148)

•Differentiation

Textbook: Session 8

#4 May 17&24

Corporate Strategy: Diversification and Vertical Integration

•Diversification

Will be distributed

•Vertical integration

Will be distributed

#5 May 31&June 7

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 June 14&21

M & A and Strategic Alliances

•Strategic alliances

Textbook: Session11

•Mergers & Acquisition

Will be distributed

#7 June 28&July5

Globalization

Ghemawat, Pankaj. 2001. “Distance Still Matters.”

Harvard Business Review 79 (8): 137–147.

Managing Differences: The Central Challenge of

Global Strategy

#8 July 12 Final project Student presentation and discussion

4. Assessment Criteria •Attendance & Participation (30%): Participation will be graded based on your attendance and effective contributions to class discussions •Mid-term exam (35%) •Group report and presentation (35%) PARTICIPATION (30%) – Attendance and Class discussions Class attendance is essential and required. Students either need to personally ask me well in advance permission not to attend class(es) or provide me a viable reason for their absence. The ability to present ideas concisely and persuasively, and to respond effectively to the ideas of others, is a key success factor in any managerial position. Participating in class discussion gives you the opportunity to both present and defend your view on the issue at hand. Further, class discussion enables you to learn from your colleagues and to help them learn from you. Accordingly, I expect you to participate effectively in the class – analyze, comment, question, discuss, and build on others’ contributions. Your grade for class discussion will be based on both

the quantity and quality of your contributions. At the end of each class session, your participation will be graded (0, 1, and 2) which will be used to calculate the total participation score at the end of the semester. MID-TERM EXAM (35%) You will have in-class mid-term exam on June 7. 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 12 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 July 12, 10:00PM. On the day of your presentation, you are also required to produce a one-page executive summary that provides the key points and conclusions of the study. This executive summary should be provided to Prof. Kim and the class. In addition, each group will make a presentation to the entire class during the last class. The presentation should take no more than 30 minutes. 5. Textbook and Reading List Readings will be provided in the PDF format 6. Preparation and Review Coming to class having done the readings and being prepared to discuss them 7. Note（Requirements, E-mail, Office Hour） *ADJUSTMENTS TO THE SYLLABUS As the semester progresses, you should expect some changes, additions, or deletions to this syllabus. Typically, these are not large adjustments and may often involve identifying which portions of a Chapter or a reading can be skipped or skimmed quickly. Any added course material will be distributed in class. Email: [email protected] Office Hour: By appointment


Class Title：Seminar Class on Accounting System Design 1b Instructor：Toshifumi Takada Semester：Spring

Course Number: EAC-ACC584 Teaching Language： English 1. Course Objectives and Outline Students who will write Research Paper can attend this Seminar Class 1b. The objective of this class is to prepare for Research Paper for the students who will write Research Paper in the field of accounting. 2. Learning Goal Students can decide the outline of their Research Paper. 3. Course Content and Schedule Class is to be held on every Sunday, 14:40 – 16:10 from 2 April, 2017 to 16 July, 2017; 15 classes. # Date Topic Content Reference 1 April 1 Orientation Objective, Outline,


2 Presentation (1) by a student assigned.

Survey of prior study PPT










Research Design PPT


Research Design PPT


Research Design PPT


Research Design PPT

11 Presentation (10) by a Research Design PPT

student assigned. 12 Presentation (11) by a

student assigned. How to collect data PPT

13 Presentation (12) by a





How to collect data PPT


100%: Attendance and Presentations 5. Textbook and Reading List Reference Prior articles, basic textbook of statistics 6. Preparation and Review Students are required to prepare for their presentations 7. Note（Requirements, E-mail, Office Hour） Basic knowledge of statistics is required. R is recommended. Email: [email protected] Office Hour: after the class


Class Title：Seminar Class on Accounting System Design 2b Instructor：Toshifumi Takada Semester：Spring

Course Number: EAC-ACC684 Teaching Language： English 1. Course Objectives and Outline Students who will write Research Paper can attend this Seminar Class 2b. The objective of this class is to write the final draft of Research Paper for the students who will complete IGSAP at this semester. 2. Learning Goal Students can finish writing their final draft. 3. Course Content and Schedule Class is to be held on every Sunday, 14:40 – 16:10 from 2 April, 2017 to 16 July, 2017; 15 classes. # Date Topic Content Reference 1 April 1 Orientation Objective, Outline,



His or her draft PPT

















11 Presentation (10) by a His or her draft PPT

student assigned. 12 Presentation (11) by a

student assigned. His or her draft PPT








100%: Attendance and Presentations 5. Textbook and Reading List Reference Prior articles 6. Preparation and Review Students are required to prepare for their presentations 7. Note（Requirements, E-mail, Office Hour） Writing draft steadily Email: [email protected] Office Hour: after the class


Class Title：Seminar Class on Tax Accounting 1b Instructor：Yiuwai Wong Semester：Spring


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

themes mainly in the field of accounting or finance, 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 3. Course Content and Schedule

Course Content of Seminar Class 1b: 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 Date Theme Materials, etc. 4/Apr/

2018


11/Apr/

2018

Student presentation PPT, student presentation and discussion

18/Apr/

2018


25/Apr/

2018


2/May/

2018


9/May/

2018

Student presentation Student presentation and discussion

16/May/

2018


23/May/

2018


30/May/

2018


6/Jun/

2018


13/Jun/

2018


20/Jun/

2018


27/Jun/

2018


4/Jul/

2018


11/Jul/

2018



Presentations (40%) 5. Textbook and Reading List Related papers of prior study 6. Preparation and Review Students are required to prepare for their presentations 7. Note（Requirements, E-mail, Office Hour） [email protected], 9:30-18:30 Wednesday, Thursday


Class Title：Seminar Class on Tax Accounting 2b Instructor：Yiuwai Wong Semester：Spring


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

themes mainly in the field of accounting or finance, 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.


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 Design2a.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

Date Theme Materials, etc. 4/Apr/

2018


11/Apr/

2018


18/Apr/

2018


25/Apr/

2018


2/May/

2018


9/May/

2018


16/May/ Student presentation Student presentation and discussion

2018

23/May/

2018


30/May/

2018


6/Jun/

2018


13/Jun/

2018


20/Jun/

2018


27/Jun/

2018


4/Jul/

2018


11/Jul/

2018



Presentations (40%) 5. Textbook and Reading List Related papers of prior study 6. Preparation and Review Students are required to prepare for their presentations 7. Note（Requirements, E-mail, Office Hour） [email protected], 9:30-18:30 Wednesday, Thursday


Class Title：Seminar Class on Modern Public Policy 1b,2b Instructor：Prof. Hitoshi OHNISHI Semester：Spring Course Number: EAC-ECM582, EAC-ECM688 Teaching Language： English 1. Course Objectives and Outline

This seminar course is offered exclusively to those students who intend to submit their research papers on themes in the field of public policy, in order to complete their IGSAP MA degree courses.

2. Learning Goal

In the seminar course, the students are expected to conceive clear consciousness of why and on what they are going to argue in their research papers and develop their capabilities and skills required to write excellent academic papers, through discussions in class and guidance provided by the supervisor. 3. Course Content and Schedule

The seminar course, in principle, will be given at 4:20-5:50 on Tuesday from the beginning of April to July in 2018. A detailed schedule will be fixed in the first class at 2:40-4:10 (Please mind that the first class will not start at 4:20 but at 2:40) on 3 April.

In an early stage of the course, each student is requested to give a short sketch of his/her planned research paper. This will be commented upon by fellow students and the supervising professor, and refined via intensive, interactive feedback and revisions throughout the following weeks. And, in the final stage, each student is required to make a progress report on her/his paper. 4. Assessment Criteria Attendance 35% Frequency and quality of remarks in class 35%

Presentations and papers 30% 5. Textbook and Reading List Readings will be advised in class. 6. Preparation and Review See 3. 7. Note（Requirements, E-mail, Office Hour） Every student who enrols on this seminar course is requested to also take RST: Global Politics 1, which will be given at 2:40-4:10 on Tuesday from the beginning of April to July in 2018. Accordingly, the student has to be present without fail in the first class in RST 1, which will start at 2:40 on Tuesday, 3 April. An orientation towards the seminar course will immediately follow the first class in RST 1.

Class Title：Seminar Class on Organization and Human Resource Management 1b,2b Instructor：Ilju Kim Semester：Spring Course Number: EAC-ECM584, EAC-ECM692 Teaching Language： English 1. Course Objectives and Outline This seminar course is designed to help the students who are planning to write their research papers on the subject of HRM and employment relations. In particular, recent trends, debates, and development of studies on the issues of gender gaps in the workplace, foreign labor management, and the rise of non-regular employment, etc. will be discussed. Students are required to choose a topic of their interest in the field of HRM. Through readings and discussions, students are expected to develop the chosen topic and write a draft of their research papers. The first half of the course will discuss selected topic and the latter half will discuss topics of students’ choices. 2. Learning Goal To develop depth and breadth of theoretical and practical knowledge in the area of HRM; To become more observant and knowledgeable of the HRM practices and their

implications, as well as broader employment and labor-related issues To collaborate with diverse classmates to extend your knowledge of HR and develop

research ideas. 3. Course Content and Schedule

Class Session


#1 Apr. 5 Intro Overview of the course

#2 Apr. 12 HRM: Scope, Analysis, and Significance


#3 Apr. 19 Selection and Socialization


*Review: Orlitzky, M. (2007). Recruitment Strategy. In P. F. Boxall, J. Purcell, & P. M. Wright (Eds.), The Oxford Handbook of Human Resource Management. Oxford ; New York: Oxford University Press. *Empirical: Pratt, M. G. (2000). The good, the bad, and the ambivalent: Managing identification among Amway distributors. Administrative Science Quarterly, 456–493.

#4 Apr. 26 Compensation Student presentation and discussion

*Eisenberger, R. & Cameron, J. 1996. Detrimental effects of rewards: reality or myth? American Psychologist, 51: 1153-1166. *Ryan, R. & Deci, E. 2000. Self-determination theory and the facilitation of intrinsic motivation, social development, and well-being. American Psychologist, 55: 68-78.

#5 May 3 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 May 10 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 May 17 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 May 24 Chosen Topic Student presentation and discussion

#9 May 31 Chosen Topic Student presentation and discussion

#10 Jun. 7 Chosen Topic Student presentation and discussion




#14 Jul. 5 Chosen Topic Student presentation and discussion

#15 Jul. 12 Chosen Topic Student presentation and discussion

4. Assessment Criteria Attendance (30%) Frequency and quality of remarks in class (30%) Presentations and papers (40%) 5. Textbook and Reading List Readings will be provided in the PDF format 6. Preparation and Review Coming to class having done the readings and being prepared to discuss them 7. Note（Requirements, E-mail, Office Hour） *ADJUSTMENTS TO THE SYLLABUS As the semester progresses, you should expect some changes, additions, or deletions to this syllabus. Typically, these are not large adjustments and may often involve identifying which portions of a Chapter or a reading can be skipped or skimmed quickly. Any added course material will be distributed in class. Email: [email protected] Office Hour: By appointment


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