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Class Title:Accounting System Design 2 Instructor:Toshifumi Takada Semester:Spring
Course Number: EAC-ACC670
Teaching Language: English
1. Course Objectives and Outline
Students who completed Accounting System Design 1 can take this course Accounting System
Design 2. There are 3 accounting reporting systems in Japan; disclosure for investors by
Financial Instruments and Exchange Act, financial statements for stakeholders by Companies
Act and tax return by Corporation Tax Act. These accounting reporting systems use their
accounting standards. 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, 10:30 – 12:00 from 2 April, 2017 to 23 July, 2017; 15 classes +
Examination.
# Date Topic Content Reference
1 2 April Orientation Objective, Outline,
Method, Evaluation
PPT
2 9 April Accounting reporting
systems and accounting
standards in Japan
Objective of accounting
reporting;
Accounting standards
PPT
3 16
April
Role of auditing,
Inspection,
investigation
Guarantee of quality;
Quality of accounting:
Accounting fraud
PPT
4 23 April Recognition of income,
Sales revenue,
Other income
Understanding Can vs
Shall;
Revenue vs income
Dividend
PPT
5 30 April Cost of sales;
Value of stock on hand
(inventories)
Value for business
Cost or value
evaluation
Sales back
PPT
6 7 May International Financial
Reporting Standards;
Japanese Generally
Best practice;
Domestic GAAP
Political considerations
PPT
Accepted Accounting
Principles
7 14 May Sales discount;
Revision of sales price;
Window dressing
Cancellation of sales;
Optional contract =
promise of sales
Circling of Sales
PPT
8 21 May Multiple methods of
evaluation of inventory
Economic events
Convention & theory
FIFO, Selling Price ,
Average
PPT
9 28 May Methods of
depreciation
Double Account System
Value of tangible assets;
Plant, Machinery,
Automobile, Railroad
PPT
10 11 June
Sales of own stocks
Treasury stocks
Stock option
Enron case;
Livedoor case;
Use of SPE (SPC)
PPT
11 18 June Sequence of Eating Pie
Compensations, Tax,
Expenses
Employee, management
CEO, director, auditor
Committee members
PPT
12 25 June
Entertainment expense
Advertisement
Yearend Bonus
Use money for business
Earnings Management
Difference of behavior
between listed company
and SME
PPT
13 2 July
Research &
Development
Unsuccessful R&D
Successful R&D =
Assets or expense?
PPT
14 9 July Retirement expense
Bonus
Pension
(type 1 and type 2)
PPT
15 16 July
Guest speaker Professional
Accountant will be
invited
PPT
23 July
Examination 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. Textbook and Reading List
Reference books:
*1: Adam Smith, Wealth of Nations, 1776
*2: John Hicks, Value and Capital, 1939
*3 John Stuart Mill, On Liberty, 1859
The 3 books are to be stored at the office of IGSAP. *2 and *3 can be downloaded from Kindle at
free.
6. Preparation and Review
To read reference books beforehand and to make a question after the class
7. Note(Requirements, E-mail, Office Hour)
The knowledge of bookkeeping and cost accounting is required.
Email: [email protected]
Office Hour: after the class
Class Title:Financial Accounting 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 4.06 Class
Introduction
Class Objective, Outline, Method,
Evaluation
And Class Expectation.
PPT
2 4.13 Equity,
convertible
securities
Dilutive Securities and Earnings per
Share
PPT
Kieso,Ch.16
3 4.20 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 4.27 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 5.04 Revenue
Recognition(1)
Overview of revenue recognition, New
revenue recognition standard, five-step
process, other revenue recognition issues
PPT
Kieso,Ch.18
6 5.11 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 5.18 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 5.25 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 6.01 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 6.08 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 6.15 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 6.22 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 6.29 International
Accounting
issues
Globalization and Accounting and
Auditing system(1) fundamental issues in
international accounting
PTT
Reference
materials
prepared later
14 7.06 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 7.13 Wrap-up Class reflection: What learned this
semester?
PPT
· Possible alternative dates: July 20th, 27th.
4. Assessment Criteria
(4) 30%: Attendance and class participation, Frequency and quality of remarks in class
(5) 40%: Short essays and quizzes(including homework)
(6) 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.
Three GAAP comparison : JGAAP, IFRS, and USGAAP
· http://www.shinnihon.or.jp/services/ifrs/issue/ifrs-others/other/pdf/ifrs-jgaap-comparison-v30-E.pd
f
· 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
Learn feature points of the accounting standards for income taxes
2. Learning Goal
The aim of this course is for students to learn general content about tax accounting or tax planning
that is taught in U.S. business school
3. Course Content and Schedule
No. Date Theme Content Materials, etc.
1 1/Apr/
2016
Orientation Purpose, overview,
Grading scheme
PPT
2 8/Apr/
2016
Tax planning
fundamentals
Types of income tax
planning, Restrictions
on taxpayer behavior
PPT
Reference
book(※1)
3 15/Apr/
2016
Choosing the optimal
organizational form
Organizational forms
for production goods
and services,
Computation of
after-tax returns to
pass-through and
non-pass-through forms
of organization
PPT
Same as above
4 22/Apr/
2016
Implicit taxes and
clienteles,
arbitrage,
restrictions and
frictions
Tax-favored status and
implicit taxes, The
importance of adjusting
for risk differences,
Organizational-form
arbitrage
PPT
Same as above
Report
5 29/Apr/
2016
Nontax cost of tax
planning
Symmetric uncertainty,
progressive tax rates
and risk taking, Tax
planning in the
presence of risk
sharing
PPT
Same as above
6 6/May/
2016
The importance of
marginal tax rate and
dynamic tax planning
Marginal tax rate, Tax
planning for low
marginal tax rate
PPT
Same as above
Report
considerations firms,
Reversibility of tax
plans
7 13/May/
2016
Compensation,
Pension and
Retirement Planning
Salary, deferred
compensation, types of
pension plans employee
Stock-Ownership
Programs
PPT
Same as above
8 20/May/
2016
Multinational tax
planning(1)
Overview of
multinational
taxation, Investment
decision
PPT
Same as above
9 27/May/
2016
Multinational tax
planning(2)
Foreign tax credit
limitations, Income
shifting
PPT
Same as above
10 3/Jun/
2016
Corporations:
formation,
operation, capital
structure and
liquidation
Corporate formation,
Taxation of corporate
operations
PPT
Same as above
11 10/Jun/
2016
Introduction to
mergers,
acquisitions and
divestitures
Reasons and types of
mergers, acquisitions
and divestitures, Major
tax issues associated
with mergers,
acquisitions and
divestitures
PPT
Report
12 17/Jun/
2016
Taxable acquisitions
of corporations
Tax consequences of
taxable corporation
PPT
13 24/Jun/
2016
Student presentation PPT
14 1/Jul/
2016
Student presentation PPT
15 8/Jul/
2016
Wrap up Feedback PPT
4. Assessment Criteria
Attendance (30%)、Frequency and quality of remarks in class (20%)、Presentations and papers (50%)
5. Textbook and Reading List
Scholes, M., Wolfson, M., Erickson, M. Hanlon, M., Maydew, E., Shevlin, T. (2014) Taxes and
Business Strategy: A Planning Approach. Pearson Education, Inc., Upper Saddle River, NJ.
6. Preparation and Review
7. Note(Requirements, E-mail, Office Hour)
[email protected], 9:30-18:30 Wednesday, Friday
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 managerial decisions accurately and fairly measure performance,
and identify ways to create value, in relation to the Japanese perspective. Though the focus is on
understanding these areas in the context of private enterprises, the concepts apply equally well
to not-for-profit institutions and governmental organizations.
2. Learning Goal
Toward the end of this course, students will be able to utilize the management accounting
information for management and policy-making.
3. Course Content and Schedule
Class is to be held biweekly on Tuesday, 10:30 – 12:00 & 13:00 – 14:30 from April 11, 2017 to
July 25, 2017; 16 classes in total. July 4 will be skipped so that students can have sufficient time
for term paper (Report #2) preparation.
Table : Management Accounting Schedule
# Date Topic Content Reference
1 4.11 Orientation / Introduction Course objectives, class
outline,
method of instruction,
textbooks, reference books,
evaluation criteria, & notes.
PPT
2 4.11 Foundation of management
accounting: A review
Schools of management
accounting, Anthony’s
framework, planning &
decision-making, control loop
& performance evaluation,
decision-making process.
PPT
3 4.25 Goal of modern management
/ Contemporary mission of
managers / Objectives of
managerial accounting
Business value, shareholder
wealth, value-based
management (VBM)
PPT
Handout 1
4 4.25 Current status of
Japanese management
Accounting
Management accounting
researches and practices in
Japan
PPT
Handout 2
5 5.9 Financial statement
analysis for management
Comparison of financial
performance: Toyota vs. Nissan
PPT
Case*1
6 5.9 Application of CVP analysis Lessons from “Nissan Revival
Plan”
PPT
Handout 3
7 5.23 Risk management Management of leverage and
risk
PPT
Report #1
8 5.23 Management of decentralized
Organization
History of Panasonic’s
divisional system, transfer
pricing, etc.
PPT
Handout 2
Handout 4
9 6.6 Budgetary control: Pros and
Cons
Beyond-budgeting roundtable,
Activity-Based Budgeting
PPT
Handout 5
10 6.6 Performance measurement
and strategic management
systems
Development of performance
measurement, BSC, Kyocera’s
Amoeba System
PPT
Handout 6
11 6.20 Short-term & long-term
Decision-making
Differential cost analysis,
capital budgeting, NPV, etc.
PPT
12 6.20
Synchronizing decision-
making with performance
evaluation
The EVA management system
Of Asahi Glass
PPT
Handout 7
Case*2
13 7.11 Business valuation FCF approach, EVA approach,
Ohlson Model, MVA, Residual
Income, etc.
PPT
Handout 7
Report#2
14 7.11 Mergers & Acquisitions in
Japan
M&A, strategic partnership
PPT
Handout 8
15 7.25
Management of inter-firm
network / Issues of strategic
cost management
JIT system, SCM, TOC /
Throughput Accounting,
Target Costing, ABM, etc.
PPT
Handout 9
16 7.25
Wrap-up and examination 30 minutes of lecture and 60
minutes of written paper
examination
PPT
4. Assessment Criteria
Attendance and class contribution account for 10% and 20% of the course grade respectively
whereas 2 reports contribute toward 30% of the course grade (15%×2). Final “open-book”
written paper examination carries the remaining 40% credit. Evaluation will be conducted in
accordance with the absolute assessment criteria.
5. Textbook and Reading List
(1) Textbooks
(a) Main texts:
Handout 1 :
Yasuhiro Monden. (2006). Valuation of businesses and evaluation of managers: The global
standard and Japanese models. Monden, Y., Miyamoto, K., Hamada, K., Lee, G., and Asada,
T. (2006). Value-based management of the rising sun. Singapore: World scientific
publishing, 61-74.
Handout 2 :
Masanobu Kosuga. (2008). International management accounting in multinational
enterprises: State-of-the-art of research and practice in Japan. Miyamoto, K. (2008).
International management accounting in Japan: Current status of electronics companies.
Singapore: World Scientific Publishing, 135-158.
Handout 3 :
Kazuki Hamada. (2014). Activities of cross-functional teams (CFTs) in Nissan: Considering
from revitalization activities and their results. Monden, Y. (2014). Management of
enterprise crises in Japan. Singapore: World Scientific Publishing, 65-82.
Handout 4 :
Shufuku Hiraoka. (2014). Overcoming the business crisis by applying capital cost
management: Case study of the Panasonic Group. Monden, Y. (2014). Management of
enterprise crises in Japan. Singapore: World Scientific Publishing, 83-94.
Handout 5 :
Katsuhiro Ito. (2007). An example of Japanese “Beyond budgeting” philosophy. Monden, Y.,
Kosuga, M., Nagasaka, Y., Hiraka, S., and Hoshi, N. (2007). Japanese management
accounting today. Singapore: World scientific publishing, 75-88.
Handout 6 :
Hiroshi Miya. (2006). Japanese micro-profit center: A case study of the Amoeba System at
the Kyocera corporation. Monden, Y., Miyamoto, K., Hamada, K., Lee, G., and Asada, T.
(2006). Value-based management of the rising sun. Singapore: World scientific publishing,
235-246.
Handout 7 :
Shufuku Hiraoka. (2006). Valuation of business based on EVA-type metrics in Japanese
companies. Monden, Y., Miyamoto, K., Hamada, K., Lee, G., and Asada, T. (2006).
Value-based management of the rising sun. Singapore: World scientific publishing, 75-87.
Handout 8 :
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 9 :
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:
Susumu Tokusaki, Toyoya vs. Nissan (Note: To be provided by the instructor)
Case*2:
Desai,Mihir A., Masako Egawa, and Yanjun Wang, The Continuing Transformation of
Asahi Glass: Implementing EVA, Harvard Business School Publishing, Boston, 2004. (Note:
Students should purchase via Bookpark.)
(2) Suggested reference books
(i) Atkinson, Anthony A., Robert S. Kaplan, Ella Mae Matsumura, and S. Mark Young,
MANAGEMENT ACCOUNTING; IFORMATION FOR DECISION-MAKING AND
STRATEGY FORMULATION, Prentice-Hall, Upper Saddle River, 2011, 6th edition.
(ii) Horngren, Charles T., Srikant M. Datar, and Madhav V. Rajan, COST ACCOUNTING,
Prentice Hall, Upper Saddle River, 2014, 15th edition.
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 introductory finance. Please bring a calculator. (PCs and
smartphones are not allowed.)
(2) E-mail
(3) Office Hour
By appointment
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 in Hirai Classroom at 2:40-4:10 p.m. on Thursday from April
to the end of July in 2017. But, two classes will be given in the same classroom at 2:40-5:50
p.m. on Saturday, 10 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 US President Trump
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 more detailed timetable will be announced in the first class on 13 April.
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 enroll for the lecture course are requested to read the relevant chapters
in the textbook in advance. Which chapter(s) is/are relevant to each topic in the lecture will
be advised in class. About 20 copies of the textbook will be available in IGSAP Office in
Hirai 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-ECM686
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.
3. Course Content and Schedule
The lectures will be given in Kasumigaseki Classroom at 14:40-16:10 and 16:20-17:50 on every other
Saturday from the beginning of April to the end of July in 2017.
Timetable of Classes
1 Introduction
2 The Principles and Goals of Global Health 2
3 Health Determinants, Measurements, and Trends 2
4 Health, Education, Poverty, and the Economy 2
5 An Introduction to Health Systems 2
6 The Environment and Health 2
7 Communicable Diseases 2
8 Noncommunicable Diseases 2
Class contents are subject to modification according to the students’ backgrounds and interests. This will be
discussed in the first class.
4. Assessment Criteria
(1) 30%: Attendance
(2) 40%: Class participation, including presentation of summary of the textbook chapter
assigned
(3) 30%: Term paper, due by the end of the semester
5. Textbook and Reading List
Skolink R. Global health 101. 3rd ed. Jones & Bartlett Learning, 2015.
Marmot M. The Health Gap: The Challenge of an Unequal World. Bloomsbury, 2015.
Other reading materials will be distributed during the classes.
6. Preparation and Review
The students are requested to read the relevant chapters in the textbook in advance. The students assigned
to present a summary of the textbook chapters are required to prepare handout to other students. Each student
is required to submit a term paper at the end of semester.
7. Note(Requirements, E-mail, Office Hour)
No previous knowledge of biology or health sciences is required, since this lecture addresses global health
issues from social science perspectives and the lecturer (medical doctor and PhD) will explain relevant basics.
Students can contact the lecturer anytime via email: [email protected].
*If you would like to see the Global Health 1 Syllabus, please contact IGSAP Office individually.
Class Title:Science, Technology and Human Beings 2
Instructor:Prof. Masako Ikegami Semester:2017 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 8)
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 22)
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 13)
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 20)
Lec 10: Defense Technology Development and the Military-Industrial Complex (MIC)
Lec 11: The Pentagon and the Universities
Lec 12: Criticism of the MIC
DAY 5 (MAY 27)
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]>
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 takes both a uni-directional format (lectures) and a discursive dialogical format (seminars). It relies heavily
on: (a) information through reading, (b) information by listening, and (c) engaging through discussion and questioning.
Regarding the first, students are expected to read all assigned academic texts – there will usually be a lot for each class,
and you must read them all (forming study groups to share readings would be helpful). Regarding the second, students
will participate actively in lectures. 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. Regarding
the third, you will be discussing both readings and lectures prior to and during each class.
With these learning goals in mind, each class will follow the same structure – 30 minutes for a discussion of the
readings, a 40-45 minute lecture, and 15-20 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 policy in a sector and country 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 25th
.
3. Course Content and Schedule
You can find this syllabus here - http://tinyurl.com/zd97y7w and the readings here - http://tinyurl.com/zpfzpe4
NOTE: There will be no classes on April 11th and May 2
nd.
Class Date/Time Theme Topic Texts
1
Tuesday, April 4th
,
18.00-19.30
Introduction to
Public Policy
What is Public
Policy?
* Anderson, ch1 (the study of public policy)
* Sebatier & Weible, ch1 (introducing the scope
and focus of policy process research and theory)
2
Tuesday, April
18th
, 18.00-19.30
Historical Contexts * Moran, ch2 (the historical roots of the field)
* Fischer, ch1 (the policy sciences at the
crossroads)
3
Tuesday, April
25th
, 18.00-19.30 Policy, Power,
and Politics
Power and Policy * Cairney, ch3 (power and public policy)
4
Tuesday, May 9th
,
18.00-19.30
Government
Systems and
Ideologies
* Heywood, ch2 (governments, systems and
regimes)
* Heywood, ch3 (political ideologies)
5
Tuesday, May 16th
,
18.00-19.30 Mapping the
field of Public
Policy
Typologies * Knill & Tosun, ch2 (the nature of public
policies)
6
Tuesday, May 23rd
,
18.00-19.30
Policy Types
* Birkfield, ch2 (elements of the policy making
process)
* Birkfield, ch7 (policies and policy types)
* Moran, ch 19 (policy in practice)
7
Tuesday, May 30th
,
18.00-19.30
Theorising
Public Policy
Theoretical
Approaches
* Knill & Tosun, ch4 (theoretical approaches to
policy making)
8
Tuesday, June 6th
,
18.00-19.30
Agents and
Structures,
Rationality and
Ideas
* Cairney, ch4 (institutions and new
institutionalism), ch5 (rationality and
incrementalism), ch6 (structural explanations),
ch7 (rational choice theory), ch11 (the role of
ideas)
9
Tuesday, June 13th
,
18.00-19.30
Analysing
Public Policy
Policy Analysis * Birkland, ch8 (decision making and policy
analysis)
10
Tuesday, June 20th
,
18.00-19.30
Institutions,
Groups, Exogenous
Shocks, Actors, and
Ideas
* John, ch 3 (institutions), ch 4 (groups and
networks), ch5 (exogenous determinants), ch6
(rational actors) & ch 7 (ideas)
11
Tuesday, June 27th
,
18.00-19.30 The Policy
Cycle
The Policy Cycle * Fischer, ch4 (theories of the policy cycle)
* John, ch2 (stages)
12
Tuesday, July 4th
,
18.00-19.30
Stages of the Policy
Cycle
* Knill & Tosun, ch5 (problem definition and
agenda setting), ch6 (decision making), ch7
(implementation), & ch8 (evaluation)
13
Tuesday, July 11th
,
18.00-19.30 Beyond the
Policy Cycle
Alternatives to
the Policy Cycle
* John, ch8 (a synthesis)
* Cairney, ch9 (punctuated equilibrium), ch10 (the
advocacy coalition framework), ch12 (policy
transfer)
14
Tuesday, July 18th
,
18.00-19.30
Public Policy in a
Global Context
* Knill & Tosun, ch10 (public policies beyond the
nation-state)
* Moran, ch29 (globalisation and public policy)
15
Tuesday, July 25th
,
18.00-19.30
Presentations and
Essay deadline
Not applicable
4. Assessment Criteria
(1) 20%: Attendance, class performances, and group works.
(2) 40%: Essay, 2000-3000 words
(3) 40%: Seminar presentation and leadership
5. Textbook and Reading List
* Adachi, Yuko., Hosono, Sukehiro. & Iio, Jun. (2015) Policy Analysis in Japan. University of Bristol: The Policy Press
(International Library of Policy Analysis)
* Anderson, James. E. (2003) Public Policymaking: An Introduction. Boston: Houghton Mifflin
* Birkland, Thomas, A. (2016) An Introduction to the Policy Process: Theories, Concepts, and Models of Public Policy
Making. New York & London: Routledge (4th ed.)
* Cairney, Paul. (2012) Understanding Public Policy: Theories and Issues. London: Palgrave Macmillan
* Fischer, Frank., Miller, Gerald. J. & Sidney, Mara. S. (2007) Handbook of Public Policy Analysis: Theory, Politics,
and Methods. Boca Raton, London, New York: CRC Press
* Heywood, Andrew. (2012) Politics. Hampshire and New York: Palgrave Macmillan (2nd
ed.)
* John, Peter. (2012) Analyzing Public Policy. Oxon & New York: Routledge (2nd
ed.)
* Knill, Christoph. & Tosun, Jale. (2012) Public Policy: A New Introduction. London: Palgrave Macmillan
* Kraft, Michael. E. & Furlong, Scott. R. (2012) Public Policy: Politics, Analysis, and Alternatives. California, London:
Sage Publications Ltd.
* Lister, Ruth. (2012) Understanding Theories and Concepts in Social Policy. University of Bristol: The Policy Press
* Moran, Michael., Rein, Martin. & Goodin, Robert E. (2006) The Oxford Handbook of Public Policy (Oxford
Handbooks). Oxford: Oxford University Press
* Sebatier, Paul. A. & Weible, Christopher, M. (2014) Theories of the Policy Process. Boulder, Colorado: Westview
Press (3rd
ed.)
6. Preparation and Review
Students are expected to complete all core readings. These readings not only provide the background for the lecture,
thereby making the topic easier to understand and hopefully an opportunity for a two-way critical dialogue; but the
readings will also be the focus of the afternoon seminars where they will be interrogated more closely.
7. Note(Requirements, E-mail, Office Hour)
Email contact: [email protected]
Class Title: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 2nd Introduction of the lecture
course
Objective, Outline,
Methods, Evaluation
PPT
2 April 9th Outline of SME policies and
its surrounding systems(1)
Overview
Essential finance
structure
surrounding SMEs
PPT
3 April 16th Outline of SME policies and SMEs in the PPT
its surrounding systems(2) Japanese economy
Industrial Policy
4 April 23rd Outline of SME policies and
its surrounding systems(3)
Links between Global
firms and SMEs
PPT
5 April 30th Basic Institutional Systems
surrounding SMEs(1)
Legal, Economical
and other social
systems surrounding
SMEs(1)
Companies Act,
Financial
Instruments and
Exchange Act(FIEA)
Tax code
PPT
6 May 7th Basic Institutional Systems
surrounding SMEs (2)
Legal, Economical
and other social
systems surrounding
SMEs(2)
PPT
7 May 14th Basic Institutional Systems
surrounding SMEs (3)
Legal, Economical
and other social
systems surrounding
SMEs(3)
PPT
8 May 21st Globalization and its
impacts towards SMEs(1)
Overview of Japanese
manufacturing
industry
PPT
9 May 28th Globalization and its
impacts towards SMEs(2)
The rise of Japanese
industry
Case study: Toyota
Motor Corp.
PPT
10 June 4th Accounting and tax systems
for SMEs(1)
Characteristics of
SME Accounting in
Japan and its policies
PPT
11 June 11th Accounting and tax systems
for SMEs(2)
Institutional issues
facing the general
accounting/tax
system for SMEs
PPT
12 June 18th Basics on Venture
companies(1)
Fundamental
venture schemes
PPT
13 June 25th Basics on Venture
companies(2)
Case studies PPT
14 July 2nd Guest lecture PPT
15 July 9th Wrap-up PPT
· Alternative dates as necessary: July 16th, 23rd and 30th.
· 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]
Office hour: After this class
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 Thursdays, 10:30-12:00 from April through July, 2017. This course has 15 classes in total.
The following is the tentative schedule of this course.
4. Assessment Criteria
(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
Chair and Professor of Accountancy at Chiba University of Commerce
Email: [email protected]
Office hours: By appointment
Class Topic Contents Readings
4 月 6 日 Introduction
4 月 13
日
Prospective analysis for
valuation theory and
concepts
Valuation based on price multiples and discounted
dividends Ch. 7
4 月 20
日
Prospective analysis for
valuation theory and
concepts
Valuation based on discounted abnormal earnings
and Discounted cash flow (DCF). Ch. 7
4 月 27
日
Prospective analysis for
valuation
implementation
Detailed forecasts over a finite number of years, and
a forecast of terminal value. Ch. 8
5 月 4 日
Prospective analysis for
valuation
implementation
Case study of TJX Ch. 8
5 月 11
日 Holiday
5 月 18
日 Equity Security Analysis
Establishing the objective s of the investor, forming
expectations about the future returns and risks of
individual securities and combining individual
securities into portfolios to maximize progress
toward the investment objectives.
Ch. 9
5 月 25
日 Equity Security Analysis
Combining individual securities into portfolios to
maximize progress toward the investment
objectives.
Ch. 9
6 月 1 日 Financial Reporting
Quality
Financial reporting quality: Accruals quality and
smoothness
Earnings
Management
and Earnings
Quality
6 月 8 日 Financial Reporting
Quality
Financial reporting quality: Accuracy for cash flow
prediction
Earnings
Management
and Earnings
Quality
6 月 15
日 Credit Analysis
The credit analyses process in private debt markets,
financial statement analysis and prediction of
distress and turnaround
Ch. 10
6 月 22
日
Communication and
Governance
Management communication with investors,
communication through financial reporting,
communication with financial policies, and alternate
forms of investor communication
Ch. 12
6 月 29
日 Class presentation
7 月 6 日 Class presentation
7 月 13
日 Class presentation
7 月 20
日
Class presentation and
wrap-up review
Class Title:Practice of SME Banking Instructor:Ryuichiro Funaki Semester:Spring
Course Number: EAC-ACC575
Teaching Language: English
1. Course Objectives and Outline
SME Bank is the main source of financial lending for the small and medium-sized enterprises
(SMEs). This class introduced the principles and evaluation process, through the use of various
cases discussion, on how the SME Banking evaluate the business plan and make the final decision
on loan lending. The themes covered in this class are, (1) Analysis of financial and business
plan, (2) Identification of corporate structure (strengths and weaknesses), (3) Evaluation
of quality management, (4) Credit rating and corporate review, (5) Loan projection and, (6)
other financing schemes.
2. Learning Goal
In the lecture course, the students expected to understand the process of evaluating business
plan of SMEs and the background of Japanese Banks.
3. Course Content and Schedule
Timetable of Classes
# Date Contents
1 8/5 Introduction to the lecture course
2 8/6
Case study 1 ( Company A)
Group discussion, presentation and lecture
3 Traditional process of loan evaluation
4 8/12
Case study 2 ( Company B)
Group discussion, presentation and lecture
5 Financial supervision and regulation in Japan
6 8/13
Case study 3 ( Company C)
Group discussion, presentation and lecture
7 Analysis of financial and business plan
8 8/19
Case study 4 ( Company D)
Group discussion, presentation and lecture
9 Financing schemes for SMEs in Japan
10 8/20
Case study 5 ( Company E)
Group discussion, presentation and lecture
11 Practice of SMEs revitalization
12 8/26
Case study 5 ( Company E) ~ continuation
Group discussion, presentation and lecture
13 Practice of SMEs revitalization
14 8/27 Case study 6 ( Company F)
Group discussion, presentation and lecture
15 Summary
4. Assessment Criteria
Attendance 20%
Frequency and quality of remarks in class 20%
Group discussion and presentation 30%
Short essays 30%
5. Textbook and Reading List
None
Summary paper and case book will be distributed until 1st lecture.
6. Preparation and Review
The students are expected to read the cases previously and summarize their idea as
preparation for case study.
7. Note(Requirements, E-mail, Office Hour)
Requirements : Knowledge of financial statements and account title
E-mail : [email protected]
Phone : 080-6718-6725
Office Hour : Not yet fixed
Class Title:Corporate Finance and Cash Flow Management 2 Instructor:Noboru Nishiyama
Semester:Spring
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 2017 to the end of July in 2017; 15 classes will be held in total.
# Date Topic Content Reference
1 2016.4.12 Orientation &
Introduction
Objective, Outline of
the classes, Methods,
Evaluation
PPT
2 4.17 Special Session at
Tokyo Stock
Exchanges and
Parliament
Japanese Stock Market
& Economy
To be announced
in detail at the
1st lecture on
2016.4.12
3 4.19 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
4 4.26 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
5 5.10 Business Formation,
Growth, and
Valuation for SME (3)
How Firms Raise
Capital for business.
PPT
Reference *1
Based on
chapter 15
6 5.17 Business Formation,
Growth, and
Valuation for SME
(final)
Presentation and
submit the summary
report for from 2-4
7 5.24 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
8 5.31 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
9 6.7 Financial Planning
and Forecasting
methods (final)
Presentation and
submit the summary
report for from 6-7
10 6.14 Corporate Risk
Management (1)
Theoretical back
ground for risk
management- Option in
derivatives
PPT
Reference *1
Based on
chapter 20 and
more
11 6.21 Corporate Risk
Management (2)
Theoretical back
ground for risk
management-portfolio
theory
PPT
Reference *1
Based on
chapter 20 and
more
12 6.28 Corporate Risk
Management (3)
Theoretical back
ground for risk
management-portfolio
theory
PPT
Reference *1
Based on
chapter 20 and
more
13 7.5 Corporate Risk
Management (Final)
Presentation and
submit the summary
report for from 9-11
14 7.12 Summary of whole
classes
Summarize and explain
the discussion and
presentation going
forward
PPT
15 7.19
Final presentation (1) Discussion and final
presentation from
students and submit
the final report.
PPT
16 7.26
Final discussion and
presentation (2)
Discussion and final
presentation from
students and submit
the final report.
PPT
4. Assessment Criteria
(1) 30%: Class participation and contribution to the discussion
(2) 30%: 3 times of presentation and summary reports
(3) 40%: Final presentation and quality of discussion
Note: The allocation ratios may be changed and notified
5. Textbook and Reading List
(*1) Robert Parrino, David S. Kidwell, Thomas Bates, Peter Moles, Fundamentals of Corporate
Finance, 3rd Edition International Student Version, 2015 (The 2 books are to be stored at the
library of Hirai.)
6. Preparation and Review
Pre-reading and review of the class materials is required. The class materials would be
distributed as earlier as possible before each classes. You may also need to challenge the each
summary reports to reflect your original ideas in line with the theme and discussion given in the
classes.
7. Note(Requirements, E-mail, Office Hour)
E-mail: [email protected]
I would always welcome questions and feedback by e-mail: [email protected]
1 It’s preferable that students would enroll in Corporate Finance and Cash flow management 2
after this class and have strong interest in the specific subject.
2 Enrollment in RST on Finance (Class is to be held on every Wednesday, 18:00 – 19:30) would be
recommendable if you are going to write the research paper or interested strongly in statistical
methods relevant to finance area with data analysis.
Class Title:Japanese Business Communication 1 Instructor:Yoko Suga Semester:Spring
Course Number: EAC-ECM673
Teaching Language: English, Japanese (by the Direct Method as much as possible)
1. Course Objectives and Outline
As part of effort toward globalization, active measures by Japanese companies that employ
foreigners is required. With global trends, after finishing the graduate study, more or less of
students will be employed by Japanese companies, and will have chance to communicate
with Japanese colleagues, customers and so on. The abilities to express greetings, to
introduce themselves, to explain their countries in the companies or organizations are
expected. In addition, the course of IGSAP is to aim to cultivate world-class international
specialists, so in some cases, exhibiting leadership in specialized fields, and making use
Japanese language as leaders are expected. Besides, it is necessary to survive in Japanese
society at least about 1 year. So essential Japanese literacy, ability to adapt to Japanese
society and higher level communication skills with basic etiquettes and manners are
indispensable. Basically, this class 1 is prepared for students who have already learned in
the class 2 in the former Autumn Semester. These classes are continuation from the former
term. Students will continue to study Japanese with the same textbooks and grammar
books. Other than language, students will get acquire knowledge of Japanese manners and
customs.
(And besides class 1, 2, Japanese class S will be held for higher level group of students who
have already studied Japanese before the entrance into IGSAP for years. In this class S, the
various topics about language or culture and so on concerned with Japan are discussed in
the class S. )
2. Learning Goal
The learning goal is to obtain basic communication skills in Japanese and the cultural
knowledge and manners necessary to effectively and appropriately perform various kinds of
basic interpersonal and interpretive communication tasks in real-life within and beyond
classroom situations.
3. Course Content and Schedule
Students have already divided into 2 groups in former Autumn Semester. Former Class 2
students shall register Class 1 this spring semester. Former Class1 students can’t register
Class1 this spring semester. Course Contents are more and progress is faster pace than Class2.
Schedule
1)4/6 Special Lecture:Special Guest Speaker (Prof. Koji Oikawa)
2)4/13 L7 あげ-もらい expression
3)4/20 L8 Adjective
(Mini Quiz)
4)4/27 L9 Ask reason, Expression of an ability and a taste
(Mini Quiz)
5)5/4 L10 Expression of the position and positional relationship
(Mini Quiz)
6)5/18 L11 Counter suffixes, Expression of frequency
Compare any two items
(Mini Quiz)
7)5/25 L12 Use tense and affirmative/negative forms of noun sentences, い-,
な-adjectives sentences.
(Mini Quiz)
8)6/1 L13 Expression of what learners want and desire to do.
Expression of the purpose to move
Expression of something, somewhere
(Mini Quiz)
9)6/8 L14 V て-form
Expression of certain and motion in progress
Expression used when the speaker offer to do something
for the listener
(Mini Quiz)
10)6/15 L14 V て-form
Expression of certain and motion in progress
Expression used when the speaker offer to do something
for the listener.
Expression of prohibition, continuing action
(Mini Quiz)
11)6/22 L15 Expression of certain and motion in progress
Expression used when the speaker offer to do something
for the listener.
Expression of prohibition, continuing action
(Mini Quiz)
12)6/29 L16 How to join two or more sentences together.
Expression of asking the way or how to do something
Expression used when the topic N1 has the characteristic “N2
が adj.
(Mini Quiz)
13)7/6 L17 Expression of asking or instructing someone not to do something
Expression that means something has to be done regardless of
the will of the actor
Expression of indicting that the action does not have to be done
(Mini Quiz)
14)7/13 Review L7~L17
15)7/20 Achievement Test
4. Assessment Criteria
Attendance, and learning, pair or group work’s attitude actively in the class =35%
Homework, and individual recitation(Mini Quiz) =30%
Examination =35%
5. Textbook and Reading List
It's the same textbook and references as the former Autumn semester.
Please prepare the materials by yourself.
6. Preparation and Review
Please prepare the materials by yourself.
Please read “Minnano Nihongo Grammar Notes” thoroughly and carefully for preparation.
Please memorize new words and phrases for review.
7. Note(Requirements, E-mail, Office Hour)
The number of lessons in one semester is limited, only 90minutes×15times. So it's important to
continue practicing and learning words and phrase by heart not only in classes but also out of
school. Once one student skips one lesson, it's very hard to catch up with other classmates.
Therefore, regular attendance is also required.
~Rules in Class for keeping our positive and effective learning environment which promotes
cooperation, creativity, and success.
1) Arrive on time
2) Be ready to learn
3) Use manners as an adult
4) Set the cell-phone to silent mode (If possible, turn off the cell-phone)
5) No food(small one like a candy is permitted ), no smell of food. Drink is O.K.
6) Be respectful to your classmates and teachers
7) Take risk and make mistakes
8) Raise your hands (But in case you would go to restroom during my lesson, it is O.K that you
could raise your pocket tissues without any words.)
9) Properly throw the trash away in the trash can, we keep our classroom clean
10) Stick to the submission date
E-mail: [email protected]
Office Hour: Students can contact me anytime via email.
Class Title:Japanese Business Communication 2 Instructor:Yoko Suga Semester:Spring
Course Number: EAC-ECM674
Teaching Language: English, Japanese (by the Direct Method as much as possible)
1. Course Objectives and Outline
As part of effort toward globalization, active measures by Japanese companies that employ
foreigners is required. With global trends, after finishing the graduate study, more or less of
students will be employed by Japanese companies, and will have chance to communicate
with Japanese colleagues, customers and so on. The abilities to express greetings, to
introduce themselves, to explain their countries in the companies or organizations are
expected. In addition, the course of IGSAP is to aim to cultivate world-class international
specialists, so in some cases, exhibiting leadership in specialized fields, and making use
Japanese language as leaders are expected. Besides, it is necessary to survive in Japanese
society at least about 1 year. So essential Japanese literacy, ability to adapt to Japanese
society and higher level communication skills with basic etiquettes and manners are
indispensable. Basically, this class 2 is prepared for students who have already learned in the
class 1 in the former Autumn Semester. These classes are continuation from the former term.
Students will continue to study Japanese with the same textbooks and grammar books.
Other than language, students will get acquire knowledge of Japanese manners and customs.
(And besides class 1, 2, Japanese class S will be held for higher level group of students who
have already studied Japanese before the entrance into IGSAP for years. In this class S, the
various topics about language or culture and so on concerned with Japan are discussed in the
class S. )
2. Learning Goal
The learning goal is to obtain basic communication skills in Japanese and the cultural
knowledge and manners necessary to effectively and appropriately perform various kinds of
basic interpersonal and interpretive communication tasks in real-life within and beyond
classroom situations.
3. Course Content and Schedule
Students have already divided into 2 groups in former Autumn Semester. Former Class 1
students shall register Class 2 this spring semester. Former Class2 students can’t register
Class2 this spring semester.
Autumn Semester 2016 Spring Semester 2017
Class 1 (Zero Start)
Students learn Hiragana and Katakana,
and essential Japanese words and phrases.
Class 2 (Beginners, but not Zero Start)
Students learn Japanese language and phrases
with Hiragana and Katakana.
Schedule
# Topic Contents Reference
1 Special Lecture
4/6
Special Guest Speaker (Prof. Koji Oikawa)
2 Introduction
Review L1~L5
and L6
4/13
(Orientation for this Spring semester)
-Review L1~L5 and the former of L6
-Let’s talk in Japanese, and knock the rust off with one
another.
~Can do:
1) Make a hazy memory what learners have studied in
Autumn Semester clear by review
2) Use the particle で to indicate the occurrence of an
action that place
Handout
PPT
3 Introduction
L 6
4/20
-Review #2
~Can do:
1) Invite someone to do something
2) Respond positively to an invitation
3) Reject an invitation politely
4) Use the particle か to receive and accept some new
information.
Handout
PPT
4 L7
4/27
-Review #2,3
~Can do
1) Use the particle で to indicate a method or means
used for an action
2) Ask how to say a word or sentence in another
language.
3)あげ-もらい expression
(We learn how to call my family and other’s family
concurrently.)
Handout
PPT
5 L7
5/4
Review #2,3,4
Express how the impressions of things or the state of
affairs around learners.
Can do:
1) Express for the action has been completed
2) Omit particles in informal speech
Handout
PPT
6 L8
5/18
Review #2,3,4,5
Can do:
Express with な-adjective and い-adjective
(We learn how to Express Colours and Tastes)
7 L8
5/25
Review #2,3,4,5,6
Express how the impressions of things or the state of
affairs around learners.
Can do:
2) Connect が two states in antithetical relation-
ship
3) Inquire about the listener’s impression using with
“N はどうですか”
4) Use the expression そうですね for agreement or
sympathy as “Well…”
Handout
PPT
{5/18~31
Individual
(or Pair)
test }
8 L9
6/1
Review #2,3,4,5,6,7
Talk about one’s special ability.
Can do:
1) Express the place where one is
2) Express tastes (Music, sports, films)
3) Express the adverbs degree or quantity
Handout
PPT
9 L9
6/8
Review #2,3,4,5,6,7,8
Can do:
1) Express the reason with “から”
2) Ask the reason for something with “どうして”
Review
#1, 2, 3, 4
Can do:
10 L10
6/15
Review #2,3,4,5,6,7,8,9
Talk about one’s country, city, and the place where
learners are living. Talk about whereabouts of
someone, animals, something.
Can do:
1) Indicate the existence of a thing, person, etc.
2) Express a positional relation ship
3) Express inside the house
Handout
PPT
11 L10
6/22
Review#2,3,4,5,6,7,8,9,10
Can do:
1) Express with N and “や” in case speaker has not
mentioned all the noun that could be on the list
2) Confirm the main point of the question
(We learn the manners to use a Japanese Bath)
Handout
PPT
{6/15~28
Individual
(or Pair)
test }
12 L11
6/29
Review #2,3,4,5,6,7,8,9,10,11
Counter suffixes
Can do:
Handout
PPT
1) Use quantifiers
2) Indicate frequency
3) Order in the restaurant
4) Talk about a family or a learner’s department or
University structure
13 L11 (and L12)
7/6
Review #2,3,4,5,6,7,8,9,10,11,12
Talk the situation and impression about past events.
Compare something around learner or compare
something of learner’s country with that of Japan.
Can do:
1) Describe the quality or state of N1 in comparison
with N2
2) Compare any two items
Handout
PPT
14 L12 (and L13)
7/13
Review #2,3,4,5,6,7,8,9,10,11,12,13
Talk about what learner want and want to do.
Talk the purpose to move.
Can do:
1) Use tense and affirmative/negative forms of noun
sentences い-, な-adjectives sentences.
2) Ask the listener to choose, from a group or category
3) Use “の” substituting for a noun1)
Talk about what learner want and want to do.
By using い-adjective “ほしい”
4) Express the speaker’s desire
Handout
PPT
{6/29~7/15
Individual
(or Pair)
test}
15 7/20 Achievement Test Handout
PPT
4. Assessment Criteria
Attendance, and learning, pair or group work’s attitude actively in the class =35%
Homework, and Individual recitation test=30%
Examination =35%
5. Textbook and Reading List
It's the same textbook and references as the former Autumn semester.
Please prepare the materials by yourself.
6. Preparation and Review
Please prepare the materials by yourself.
Please read “Minnano Nihongo Grammar Notes” thoroughly and carefully for preparation.
Please memorize new words and phrases for review.
7. Note(Requirements, E-mail, Office Hour)
The number of lessons in one semester is limited, only 90minutes×15times. So it's important to
continue practicing and learning words and phrase by heart not only in classes but also out of
school. Once one student skips one lesson, it's very hard to catch up with other classmates.
Therefore, regular attendance is also required.
~Rules in Class for keeping our positive and effective learning environment which promotes
cooperation, creativity, and success.
1) Arrive on time
2) Be ready to learn
3) Use manners as an adult
4) Set the cell-phone to silent mode (If possible, turn off the cell-phone)
5) No food(small one like a candy is permitted ), no smell of food. Drink is O.K.
6) Be respectful to your classmates and teachers
7) Take risk and make mistakes
8) Raise your hands (But in case you would go to restroom during my lesson, it is O.K that you
could raise your pocket tissues without any words.)
9) Properly throw the trash away in the trash can, we keep our classroom clean
10) Stick to the submission date
E-mail: [email protected]
Office Hour: Students can contact me anytime via email.
Class Title: 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: 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 general view of
Japanese history. It begins out by learning major historical events and experiencing several classical
things. It then moves onto touching Japanese culture and customs that last until today. This is
achieved by visiting noted places of historic associations around Hirai and participating in annual
events which will be held in Tokyo. The objective is for students to state their own views with profound
original remarks and reflections. In this course students will learn more Japanese language as well.
2. Learning Goal
By the end of the course, students are expected to able to acquire clear understanding to Japanese
history, culture and customs. They will be able to comment on Japan from various angles.
3. Course Content and Schedule
Class is to be held every Wednesday at Classroom #1, 10:30 – 12:00 from April 5, 2016
To July 12, 2016; 15 classes in total.
※ Some classes may be held on the other days and somewhere outside of the classroom.
Table: Cross-Section of Multi-Culture 2 Schedule
# Date Topic Content Reference
1 4.5 Orientation Objective, Outline, Method,
Evaluation
Syllabus
2 4.12 Japanese History (Ⅰ)
Asuka period [592-710]
Buddhism,
Kana (syllabic Japanese
scripts, a part of the
Japanese writing system)
First Constitution:
“Jushichijo Kenpo”
Handout
3 4.19 Japanese History (Ⅱ)
Nara period [710-794]
Buddhism(Tempyō Culture)
“Kojiki” (The Records of
Ancient Matters),
“Nihonshoki” (Chronicles of
Japan),
Manyo-shu (the oldest
anthology of tanka)
Hanami (cherry blossom
viewing)
Handout
4 4.26 Japanese History (Ⅲ)
Heian period [794-1185]
Shingon “Shingon-shū”,
Tendai “Tendai-shū”,
“Tale of Genji” by Shikibu
Murasaki (the world’s oldest
love story)
Handout
5 5.3 Japanese History (Ⅳ)
Kamakura period
[1185-1333]
Buke-zukuri (the style of
houses built for military
families)
Military art training:
Yabusame (a type of mounted
archery in traditional
Japanese archery)
Zen:Sōtō Zen or the Sōtō
school (Sōtō-shū)
Handout
6 5.10 Japanese History (Ⅴ)
Muromachi period
[1336-1573]
Muromachi culture:
Sado (Japanese tea
ceremony), Kodo (traditional
incense-smelling ceremony),
and Kado (flower
arrangement)
wabi:a clear and silent taste
found in simplicity
Handout
7 5.17 Japanese History (Ⅵ)
Azuchi–Momoyama
period [1573-1603]
Momoyama culture
Fusumae (Kano Eitoku)
Chanoyu (Senno-Rikyu)
Handout
8 5.24 Japanese History (Ⅶ)
[1603-1868]
Edo period 1
Genroku culture
Rimpa school artists Ogata
Kōrin and Hishikawa
Moronobu, (the founder of
Ukiyo-e)
Kabuki
Kyōgen (literally "mad
words" or "wild speech")
Jōruri (a form of traditional
Japanese narrative music in
which a tayū sings to the
accompaniment of a
shamisen
Handout
9 5.31 Japanese History (Ⅷ)
Edo period 2
Abolition of the Japanese
isolation policy that had
Handout
lasted for 200 years
10 6.7 Japanese History (Ⅸ)
[1868-1912]
Meiji period 1
Bunmei-kaika (civilization
and enlightenment)
Fukoku kyōhei ( "Enrich
the state, strengthen the
military")
Handout
11 6.14 Japanese History (Ⅹ)
Meiji period 2
The lunar calender and the
solar calender
The lifting of the ban on
Christianity
Handout
12 6.21
Japanese History (Ⅺ)
Meiji period 3
Shinto, Shrine Sinto, State
Shinto
Handout
13 6.28
Japanese History (Ⅻ)
Taishō period
[1912-1926]
Beginnings of militarism Handout
14 7.5 Japanese History (ⅩⅢ)
Shōwa period
[1926-1986]
Case study of the failure:
The Sino-Japanese war to
World War II,
Handout
15 7.12
Japanese History (ⅩⅣ)
Heisei period
[1989-]
Japanese culture today Handout
4. Assessment Criteria
(7) 50%: In-class, participation, contributions
(8) 50%: Final examination
5. Textbook and Reading List
Recommended readings will be assigned at the end of each class. Most readings will be
available on-line or distributed as copies.
6. Preparation and Review
Students are expected to participate in the annual festivals which will be held in Tokyo.
7. Note(Requirements, E-mail, Office Hour)
Students are not expected to have registered Cross-Section of Multi-Culture 1
before taking this course.
Office hours can be booked via email: [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 2 April Orientation Objective, Outline,
Method, Evaluation
Assignments
PPT by Takada
2 9 April Accounting Fraud
Introductions of Enron,
Livedoor, Olympus,
Toshiba
Structure;
Reasons;
Result
PPT by Takada
3 16
April
Enron Scandal (1) Company outline
Structure of accounting
fraud
Presentations by
students
4 23 April Enron Scandal (2) Role of board of
directors
Andersen as auditor
Presentations by
students
5 30 April Enron Scandal (3) Sarbanes and Oxley Act Presentations
and discussions
6 7 May Livedoor Case (1) Company outline
M&A by Horiemon
Presentations by
students
7 14 May Livedoor Case (2) Financial techniques Presentations by
Special purpose
corporations
students
8 21 May Livedoor Case (3) M&A of Nippon
Broadcasting Co.Ltd by
Horiemon
Presentations by
students
9 28 May Olympus Case (1) Company outline
Japanese Bubble
Economy in 1980s
Presentations by
students
10 11 June
Olympus Case (2) Change of accounting
policy by Financial
Service Agency =
Convergence in 1990s
Presentations by
students
11 18 June Olympus Case (3) Tobashi and M&A to
hide and remove loss
Presentations by
students
12 25 June
Toshiba Case (1) Company outline
M&A of Westinghouse
Whistle-blowing
Presentations by
students
13 2 July
Toshiba Case (2) Earnings Management
Legal or illegal?
What is a watch dog
doing?
Presentations by
students
14 9 July Toshiba Case (3)
Future of Toshiba
Future of EY Shinnihon
Presentations by
students
15 16 July
Guest speaker Professional
Accountant will be
invited
PPT
23 July
Examination 60 minutes of essay
type examination
4. Assessment Criteria
(1) 50%: Presentations
(2) 50%: Final examination
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
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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.
7. Note(Requirements, E-mail, Office Hour)
e-mail: [email protected]
Office Hour: Before and after this class
Class Title:Research on Specific Topics: Tax Accounting1 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
No. Theme Materials, etc.
1 Orientation PPT, student presentation and discussion
2 ETL(Extract,
Transform, Load)
PPT, student presentation and discussion
3 Regression Model1
Basic knowledge
PPT, student presentation and discussion
4 Regression Model2
Linear model and
non-linear model
PPT, student presentation and discussion
5 Dummy Variable PPT, student presentation and discussion
6 Empirical research
on Accounting
Student presentation and discussion
7 Event study Student presentation and discussion
8 Positive Accounting
Theory
Student presentation and discussion
9 Tax accounting Student presentation and discussion
10 Disclosure Student presentation and discussion
11 Earnings management Student presentation and discussion
12 Auditing Student presentation and discussion
13 Student presentation Student presentation and discussion
14 Student presentation Student presentation and discussion
15 Student presentation Student presentation and discussion
4. Assessment Criteria
Attendance (30%)、Frequency and quality of remarks in class (30%)
Presentations and papers (40%)
5. Textbook and Reading List
Readings will be advised in class.
For example
Ball, Brown (1968), “An Empirical Evaluation of Accounting Income Numbers”, Journal of Accounting
Research 6(2), pp.159-178.
William H. Beaver (1968), “The Information Content of Annual Earnings Announcements”, Journal of
Accounting Research 6(Supplement), pp.67-92.
Ross L. Watts and Jerold L. Zimmerman (1978), “Towards a Positive Theory of the Determination
of Accounting Standards”, The Accounting Review 53(1), pp. 112-134.
Plesko (2003), ”An evaluation of alternative measures of corporate tax rates”, Journal of
Accounting and Economics 35, pp.201-226.
Hanlon, Slemrod (2009), “What Does Tax Aggressiveness Signal? Evidence from Stock Price Reactions
to News about Tax Shelter Involvement”, Journal of Public Economics 93, pp.126-141.
Chen et al. (2010), “Are Family Firms More Tax Aggressive Than Non-Family Firms”, Journal of
Financial Economics 95, pp.41-61.
Christine A. Botosan (1997), “Disclosure Level and the Cost of Equity Capital”, The Accounting
Review 72(3), pp. 323-349.
Ronald A. Dye (1990),” Mandatory versus Voluntary Disclosures: The Cases of Financial and Real
Externalities”, The Accounting Review 65(1), pp.1-24.
Dechow, P.M., Sloan, R., Sweeney, A., (1996), “Causes and consequences of earnings manipulation:
an analysis of firms subject to enforcement actions by the SEC.”, Contemporary Accounting
Research 13, pp.1-36.
Roychowdhury (2006), “Earnings management through real activities manipulation”, Journal of
Accounting and Economics 42, pp.335-370.
Linda Elizabeth DeAngelo (1981), “Auditor Size and Audit Quality”, Journal of Accounting and
Economics 3(3), pp.183-199.
Ross L. Watts and Jerold L. Zimmerman (1983), “Agency Problems, Auditing, and the Theory of the
Firm: Some Evidence”, Journal of Law and Economics 26(3), pp.613-634.
6. Preparation and Review
7. Note(Requirements, E-mail, Office Hour)
[email protected], 9:30-18:30 Thursday, Friday
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 enrolls for the course is expected to develop his/her
capabilities to analyze politics and her/his own original ideas on it. Above all, every student is
strongly encouraged to be engaged in frank and heated discussions with fellow students and the
supervising professor in class.
3. Course Content and Schedule
The course will be given in Hirai Classroom at 14:40-16:10 on Tuesday from the beginning of April
to the end of July in 2017.
Each student who enrolls for the course, first, has to choose a specific problem of his/her interests
in international or domestic politics. She/he is, then, requested to make an oral presentation on
why he/she is interested in the problem, and finally, submit a term paper to argue how the problem
should be understood and/or solved.
A detailed schedule for the course will be fixed in the first class on 4 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 enroll for the course have to be present without fail in the first class on
Tuesday, 4 April, where a detailed orientation will be provided.
Class Title:RST: Global Health 1Instructor:Prof. Yoshitaka TSUBONO Semester:Spring
Course Number: EAC-ECM577
Teaching Language: English
1. Course Objectives and Outline
Global Health Issues in International New York Times
Health and medicine represent a substantial proportion of news media coverage. This is not only because news
on health and medicine are interesting and important in themselves (such as major scientific discoveries,
developments of drugs, new disease outbreaks), but also because issues in health and medicine greatly influence
society, economy and politics in today’s Globe.
In this class, the students read, present and discuss latest news articles on health and medicine reported in
International New York Times. Articles in International New York Times are selected as teaching materials
because the newspaper is one of the best in terms of quality and breadth of coverages in the fields of health and
medicine, not necessarily because the lecturer endorse general political views of the paper, including its support for
the Democrat, interventionist US foreign policy, etc.
2. Learning Goal
The students are expected to learn about the latest news and events in health and medicine and how they affect
Global society at large. They are also expected to obtain skills to critically evaluate the credibility of news
articles.
3. Course Content and Schedule
The lectures will be given in Kasumigaseki Classroom at 18:00-19:30 and 19:40-21:10 on every other Saturday
from the beginning of April to the end of July in 2016.
The lecturer select two or three articles for each class and distribute them to students in advance. All students
are requested to read them in advance, and one student per article are assigned to prepare handouts to present
summary, background, and discussion points of the article. The students are required to submit a term paper at
the end of semester.
Details will be discussed in the first class on 9 April.
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
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: Research on Specific Topics for Scientific Technology and Human Being1
Instructor:Professor Masako Ikegami Semester:Spring
Course Number: EAC-ECM576
Teaching Language: English
1. Course Objectives and Outline
Students who are interested in science, technology and society (STS) and research &
development (R&D) policy are welcome. The RST I on science, technology and human being will
particularly focus on critical analysis and evaluation of big science and advanced/strategic
technologies such as nuclear energy, aerospace technology, missile defence system, bio
engineering, etc. This RST is intended to enhance the ability of the students of accounting to
analyse and understand the mechanism of R&D policy making and evaluate resource allocation
for the technology in question in the light of human welfare. The students are expected to focus
on cases concerning R&D of advanced/strategic technology for their research papers.
Class Title:RST: History of Finance for 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. Past and future of finance for SMEs(1)
8. Case discussion(4)
9. Case discussion(5)
10. Case discussion(6)
11. Case discussion(7)
12. Case discussion(8)
13. Past and future of finance for SMEs(2)
14. Case presentation on your own interests
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
Course Number:EAC-ACC582
Teaching Language: English
1. Course Objectives and Outline
The aim of this course is to seriously consider and discuss for using statistical tools to analyze
issues in his / her own research interest.
2. Learning Goal
IGSAP student who is going to write research papers including statistical data analysis 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 #2 classroom at 18:00-19:30 on Wednesdays from the beginning
of April to the end of July in 2017; 15 classes will be held in total.
Each student has to choose a specific topics of his/her interests in own area. All students will
select some academic or published articles 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 article
separated from presentation materials afterwards.
4. Assessment Criteria
(1) 30%: Class participation
(2) 30%: Frequency and quality of remarks in class
(3) 40%: Presentations and submitted papers
Note: The allocation ratios may be changed and are notified.
5. Textbook and Reading List
Academic articles or practical articles that each student requires to review at the class
6. Preparation and Review
There is included in No 3 above.
7. Note(Requirements, E-mail, Office Hour)
If the students who consider to enrolling for the class, they must participate in the first class
on Wednesday, 5 April 2016 when we will discuss the direction of the class operation and how to
deal with different statistical categories for data analysis of the topics in the class.
Class Title: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 2 April Orientation Objective, Outline,
Method, Evaluation
PPT
2 9 April Presentation (1) by a
student assigned.
Survey of prior study PPT
3 16
April
Presentation (2) by a
student assigned.
Survey of prior study PPT
4 23 April Presentation (3) by a
student assigned.
Survey of prior study PPT
5 30 April Presentation (4) by a
student assigned.
Survey of prior study PPT
6 7 May Presentation (5) by a
student assigned.
Survey of prior study PPT
7 14 May Presentation (6) by a
student assigned.
Research Design PPT
8 21 May Presentation (7) by a
student assigned.
Research Design PPT
9 28 May Presentation (8) by a
student assigned.
Research Design PPT
10 11 June
Presentation (9) by a
student assigned.
Research Design PPT
11 18 June Presentation (10) by a
student assigned.
Research Design PPT
12 25 June
Presentation (11) by a
student assigned.
How to collect data PPT
13 2 July
Presentation (12) by a
student assigned.
How to collect data PPT
14 9 July Presentation (13) by a
student assigned.
How to collect data PPT
15 16 July
Presentation (14) by a
student assigned.
How to collect data PPT
4. Assessment Criteria
100%: Attendance and Presentations
5. Textbook and Reading List
Reference
Prior articles, basic textbook of statistics
6. Preparation and Review
Students are required to prepare for their presentations
7. Note(Requirements, E-mail, Office Hour)
Basic knowledge of statistics is required
Email: [email protected]
Office Hour: after the class
Class Title:Seminar Class on Accounting System Design 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 2 April Orientation Objective, Outline,
Method, Evaluation
PPT
2 9 April Presentation (1) by a
student assigned.
His or her draft PPT
3 16
April
Presentation (2) by a
student assigned.
His or her draft PPT
4 23 April Presentation (3) by a
student assigned.
His or her draft PPT
5 30 April Presentation (4) by a
student assigned.
His or her draft PPT
6 7 May Presentation (5) by a
student assigned.
His or her draft PPT
7 14 May Presentation (6) by a
student assigned.
His or her draft PPT
8 21 May Presentation (7) by a
student assigned.
His or her draft PPT
9 28 May Presentation (8) by a
student assigned.
His or her draft PPT
10 11 June
Presentation (9) by a
student assigned.
His or her draft PPT
11 18 June Presentation (10) by a
student assigned.
His or her draft PPT
12 25 June
Presentation (11) by a
student assigned.
His or her draft PPT
13 2 July
Presentation (12) by a
student assigned.
His or her draft PPT
14 9 July Presentation (13) by a
student assigned.
His or her draft PPT
15 16 July
Presentation (14) by a
student assigned.
His or her draft PPT
4. Assessment Criteria
100%: Attendance and Presentations
5. Textbook and Reading List
Reference
Prior articles
6. Preparation and Review
Students are required to prepare for their presentations
7. Note(Requirements, E-mail, Office Hour)
Writing draft steadily
Email: [email protected]
Office Hour: after the class
Class Title:Seminar Class on Tax Accounting 1b,2b Instructor:Yiuwai Wong
Semester:Spring
Course Number: EAC-ACC591, EAC-ACC691
Teaching Language: English
1. Course Objectives and Outline
This seminar course is offered exclusively to those students who intend to submit their research
papers on themes mainly in the field of public policy, in order to complete their IGSAP MA degree
courses.
2. Learning Goal
In the seminar course, the students are expected to conceive clear consciousness of why and on
what they are going to argue in their research papers and develop their capabilities and skills
required to write excellent academic papers, through discussions in class and guidance provided
by the supervisor.
3. Course Content and Schedule
Course Content of Seminar Class 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
Course Content of Seminar Class 2b: Senior students who submit a research paper in the field of
accounting this semester must attend this Seminar Class or Seminar Class on Accounting System
Design 2b. You will have a final exam before at the end of July, 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.
4. Assessment Criteria
Attendance (30%)
Frequency and quality of remarks in class (40%)
Presentations (30%)
5. Textbook and Reading List
Related papers of prior study
6. Preparation and Review
Reading related papers beforehand and making draft of a research paper
7. Note(Requirements, E-mail, Office Hour)
[email protected], 9:30-18:30 Thursday, Friday
Class Title:Seminar Class on Modern Public Policy 1b, 2b
Instructor:Prof. Hitoshi OHNISHI Semester:Spring
Course Number: EAC-ECM581, EAC-ECM685
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 in Hirai Classroom at 16:20-17:50 on Tuesday from
the beginning of April to the end of July in 2017. A detailed schedule will be fixed in the first class
on 4 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 enrolls for the seminar course is requested to also take RST: Global Politics 1,
which will be given in Hirai Classroom at 14:40-16:10 on Tuesday from the beginning of April to the
end of July in 2017. Accordingly, the student has to be present without fail in the first class in RST
1, which will start at 14:40 on Tuesday, 4 April. An orientation towards the seminar course will
immediately follow the first class in RST 1.