Class Title：Accounting System Design ２ Instructor：Professor Toshifumi Takada Semester：Spring Course Number:ECC-ACC670 Teaching Language： English 1. Course Objectives and Outline Students who completed Accounting System Design 1 can take this course Accounting System Design 2. There are 3 accounting reporting systems in Japan; disclosure for investors by Financial Instruments and Exchange Act, financial statements for stakeholders by Companies Act and tax return by Corporation Tax Act. These accounting reporting systems use their accounting standards.
2. Learning Goal The objective of this course is to understand both the differences and the philosophy of the accounting standards.
3. Course Content and Schedule Class time: Sunday, 10:30 – 12:00 from April 3, 2016 to July 17, 2016; 15 classes in total. A few classes will be skipped but it will be announced to you beforehand. Class room: Amon Building 4F, No 2.Classroom Table: Accounting System Design 2 Schedule
# Date Topic Content Reference 1 3 April Orientation Objective, Outline, PPT Exam, Evaluation 2 10 Accounting reporting Objective of accounting PPT April systems and accounting reporting; Reference standards in Japan Accounting standards 3 17 Role of auditing, Guarantee of quality; PPT April Inspection, investigation Quality of accounting: Reference Accounting fraud 4 24 Recognition of income; Understanding Can vs PPT April Sales revenue; Shall; Other income Revenue vs income Dividend
5 1 May Cost of sales; Value for business PPT Value of stock on hand Cost or value Reference (inventories) evaluation Sales back 6 8 May IFRS; Best practice; PPT GAAP Domestic GAAP Reference Political considerations
7 15 May Sales discount; Cancellation of sales; PPT Revision of sales price; Optional contract = Reference Window dressing promise of sales; 8 22 May Multiple methods of Economic events PPT Evaluation of inventory Convention & theory Report FIFO, LIFO, Average, Weighted average 9 29 Methods of depreciation Value of tangible assets; PPT May Plant, Machinery, Automobile, Others 5 June Skip 10 12 June Sales of own stocks Enron case; PPT Livedoor case; Reference Use of SPE (SPC) 11 19 June Compensation to Employee, management PPT CEO and directors CEO, director, auditor Report Committee members 12 26 June Entertainment expense Use money for business PPT Advertisement Direct relation to sales Bonus 13 3 July Research & development Unsuccessful R&D PPT Successful R&D = Assets or expense? 14 10 July Retirement expense Bonus PPT Pension (type 1 and type 2) 15 17 July Panel discussion Distinguished panelists will be invited
4. Assessment Criteria (1) 20%: Attendance and number of questions (2) 30%: 3 times of reports (3) 50%: Examination Examination will be held on 24 July 10:30-11:30. (Amon Building4F, No.2.classroom)
5. Textbook and Reading List 1: John Hicks, Value and Capital, 1939 2: Adam Smith, Wealth of Nations, 1776 3 John Stuart Mill, On Liberty, 1859 You can download these 3 reference books from Kindle.
6. Preparation and Review
Please read the ppt seriously
7. Note（Requirements, E-mail, Office Hour） E-mail: [email protected] Office Hour: one hour after the class (12:00-13:00)
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 and the statutory reporting system under the Companies Act. Financial reports in these systems must be prepared in accordance with Generally Accepted Accounting Principles (GAAP) of Japan. Moreover, those systems are interrelated with the tax accounting system. In this course, the students will study the basic and advanced concepts, frameworks and rules of Japan GAAP and its relationship with the society and the economy. Though the concepts and rules of the IFRS are regarded as a part of Japan GAAP, the students are also required to study other elements of Japan GAAP, including the concepts and rules of Japanese tax accounting systems. In addition, we’ll discuss about the fundamental and advanced topics on international accounting and auditing theories in this lecture course.
2. Learning Goal In this lecture course, students are expected to develop their capabilities to understand intermediate level of financial accounting issues. In addition, we’d like to learn about current auditing and international accounting issues.
3. Course Content and Schedule
# Date Topic Content Reference 1 4.03 Class Class Objective, Outline, Method, PPT Introduction Evaluation And Class Expectation. 2 4.10 Equity, Dilutive Securities and Earnings per Share PPT convertible Kieso,Ch.16 securities 3 4.17 Investment(1) Accounting framework for financial assets, PPT accounting for debt investments at Kieso,Ch.17 amortized cost/ fair value, Accounting for equity investments at fair value, equity method and fair value method Impairment of debt investment 4 4.24 Investment(2) Defining derivatives, basic principles in PPT Accounting for accounting for derivatives, Derivatives Kieso,Ch.17
Derivative used for hedging-fair value hedge and cash Appendix17A Instruments flow hedge 5 5.01 Revenue Overview of revenue recognition, New PPT Recognition(1) revenue recognition standard, five-step Kieso,Ch.18 process, other revenue recognition issues 6 5.08 Revenue Long-term construction contracts, PPT Recognition(2) Revenue recognition over time, Kieso,Ch.18 percentage-of –completion method Appendex18A, Cost-recovery method 18B Revenue recognition of franchises 7 5.15 Accounting for Fundamentals of accounting for income PPT Income Taxes taxes, future taxable amounts and deferred Kieso, Ch.19 taxes, deferred tax asset/liability, temporary differences, permanent differences, tax rate consideration, F/S presentation 8 5.22 Accounting for Nature of pension plans, defined PPT Pensions and contribution plan, defined benefit plan, Kieso,Ch.20 Postretirement the role of actuaries in pension Benefits accounting, accounting for pensions Using a pension worksheet Reporting pension plans in F/S 9 5.29 Accounting for The leasing environment, the nature, PPT Leases economic substance, and advantages of lease Kieso,Ch.21 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 10 6.05 Accounting Accounting changes: change in accounting PPT Changes and Error policy and change in accounting estimate Kieso,Ch.22 Analysis Direct and indirect effects of changes Accounting errors, error analysis 11 6.12 Statement of Cash Usefulness of the statement of cash flows, PPT Flows Classification, cash and cash equivalents, Kieso,Ch.23 Format of statement of cash flows, indirect method, direct method, special problems in statement preparation 12 6.19 Presentation and Full disclosure principle, notes to the PTT Disclosure I F/S, common notes, Kieso,Ch.24
Fiancial Disclosure issues-Disclosure of special Reporting transactions or event, subsequent events, segmented information reported, interim reports Auditor’s and management’s reports Current reporting issues 13 6.26 International Globalization and Accounting and Auditing PTT Accounting system(1) fundamental issues in Reference issues international accounting materials prepared later 14 7.03 Current topics of Globalization and Accounting and Auditing PPT international system(2)- non-financial information, Reference accounting integrated reporting, business reporting materials prepared later 15 7.10 Wrap-up Class reflection: What learned this PPT semester?
4. Assessment Criteria (1) 20%: Attendance and class participation (2) 10%: Frequency and quality of remarks in class (3) 40%: Short essays and quizzes(including homework) (4) 30%: Final examination
5. Textbook and Reading List Textbook Intermediate Accounting: IFRS Edition, 2nd Edition, Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield, July 2014, Wiley. 20 copies are available at Hirai campus.
Reading List/References Japanese Accounting and Auditing System American Institute of Certified Public Accountants (1988) The Accounting Profession in Japan, Professional Accounting in Foreign Countries Series, 81 pages. The Japanese Institute of Certified Public Accountants, Corporate Disclosure in Japan – Overview (Fourth Edition), July 1998. The Japanese Institute of Certified Public Accountants, Corporate Disclosure in Japan – Accounting (Third Edition), July 1999. The Japanese Institute of Certified Public Accountants, Corporate Disclosure in Japan –
Reporting (Fourth Edition), December 2002. The Japanese Institute of Certified Public Accountants, Corporate Disclosure in Japan – Auditing (Third Edition), April 2005.
Understand Japanese accounting theory Kyojiro Someya, Japanese Accounting: A Historical Approach, 1996/6/1 Kunio Ito, Makoto Nakano, International Perspectives on Accounting and Corporate Behavior (Advances in Japanese Business and Economics) 2014/3/21 Sunder, S. and H. Yamaji (ed.)(1999) The Japanese Style of Business Accounting, Quorum Books, 268 pages 1999/12/30. Teruyuki Kawasaki, Takashi Sakamoto General Accounting Standards for small-and Medium-Sized Entities in Japan, Wiley, 2014
Three GAAP comparison : JGAAP, IFRS, USGAAP http://www.shinnihon.or.jp/services/ifrs/issue/ifrs-others/other/pdf/ifrs-jgaap-comparison -v30-E.pdf http://www.ey.com/Publication/vwLUAssets/EY-US-GAAP-vs-IFRS-the-basics-2013/$FILE/EY-US-GA AP-vs-IFRS-the-basics-2013.pdf
Other references Benston, G. J.,(ed.) M. Bromwich, R. E. Litan, and A. Wagenhofer (2006) Worldwide Financial Reporting: The Development And Future of Accounting Standards, Oxford University Press. Godfrey J.M. and K. Chalmers(ed.)(2007), Globalisation of Accounting Standards, Edward Elgar Publishing,
6. Preparation and Review Basically this course will consist of lecture, discussion, presentations (guest speakers), quizzes, homework and exams. It is encouraged to read textbook and reference materials before and after the class.
7. Note（Requirements, E-mail, Office Hour） Office Hour: Before and after this class e-mail: [email protected]
Class Title：Tax Accounting 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 6/Apr/ Orientation Purpose, overview, PPT 2016 Grading scheme ２ 13/Apr/ Tax planning Types of income tax PPT 2016 fundamentals planning, Restrictions Reference on taxpayer behavior book(※１) ３ 20/Apr/ Choosing the optimal Organizational forms PPT 2016 organizational form for production goods Same as above and services, Computation of after-tax returns to pass-through and non-pass-through forms of organization ４ 27/Apr/ Implicit taxes and Tax-favored status and PPT 2016 clienteles, implicit taxes, The Same as above arbitrage, importance of adjusting Report restrictions and for risk differences, frictions Organizational-form arbitrage ５ 11/May/ Nontax cost of tax Symmetric uncertainty, PPT 2016 planning progressive tax rates Same as above and risk taking, Tax Report planning in the presence of risk sharing ６ 18/May/ The importance of Marginal tax rate, Tax PPT 2016 marginal tax rate and planning for low Same as above dynamic tax planning marginal tax rate Report considerations firms, Reversibility of tax
plans ７ 25/May/ Compensation, Salary, deferred PPT 2016 Pension and compensation, types of Same as above Retirement Planning pension plans employee Report Stock-Ownership Programs ８ 1/Jun/ Multinational tax Overview of PPT 2016 planning（1） multinational Same as above taxation, Investment decision ９ 8/Jun/ Multinational tax Foreign tax credit PPT 2016 planning（2） limitations, Income Same as above shifting １０ 15/Jun/ Corporations: Corporate formation, PPT 2016 formation, Taxation of corporate Same as above operation, capital operations structure and liquidation １１ 22/Jun/ Introduction to Reasons and types of PPT 2016 mergers, mergers, acquisitions Report acquisitions and and divestitures, Major divestitures tax issues associated with mergers, acquisitions and divestitures １２ 29/Jun/ Taxable acquisitions Tax consequences of PPT 2016 of corporations taxable corporation １３ 6/Jul/ Taxable acquisitions Tax consequences of PPT 2016 of freestanding alternative forms of corporations corporate acquisitions, Comparison of taxable acquisition structures １４ 13/Jul/ Tax planning for Subsidiary sales, PPT 2016 divestiture Tax-free divestiture methods １５ 20/Jul/ Estate and gift tax Fundamentals of estate PPT 2016 planning and gift tax planning, Final Report estate and gift planning strategies
4. Assessment Criteria Attendance and class participation(20%)、Report(40%)、Final Test(40%)
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 Thursday, Friday
Class Title： Management Accounting Instructor： Susumu Tokusaki Semester： Spring Course Number:EAC-ACC671 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 on every Thursday, 18:00 – 19:30 from April 7, 2016 to July 21, 2016; 15 classes in total. May 5 will be skipped as it is a national holiday of Japan.
Table : Management Accounting Schedule # Date Topic Content Reference 1 4.7 Orientation / Introduction Course objectives, class PPT outline, method of instruction, textbooks, reference books, evaluation criteria, & notes. 2 4.14 Foundation of management Schools of management PPT accounting: A review accounting, Anthony’s framework, planning & decision-making, control loop & performance evaluation, decision-making process. 3 4.21 Goal of modern management Business value, shareholder PPT / Contemporary mission of wealth, value-based Handout 1 managers / Objectives of management (VBM) managerial accounting
4 4.28 Current status of Management accounting PPT Japanese management researches and practices in Handout 2 Accounting Japan (5.5) (Skip) (National holiday)
5 5.12 Financial statement Comparison of financial PPT analysis for management performance: Toyota vs. Nissan Case*1 6 5.19 Application of CVP analysis Lessons from “Nissan Revival PPT Plan” Handout 3 7 5.26 Risk management Management of leverage and PPT risk Report #1 8 6.2 Management of decentralized History of Panasonic’s PPT Organization divisional system, transfer Handout 2 pricing, etc. Handout 4 9 6.9 Budgetary control: Pros and Beyond-budgeting roundtable, PPT Cons Activity-Based Budgeting Handout 5 10 6.16 Performance measurement Development of performance PPT and strategic management measurement, BSC, Kyocera’s Handout 6 systems Amoeba System 11 6.23 Short-term & long-term Differential cost analysis, PPT Decision-making capital budgeting, NPV, RI, etc. Handout 7 12 6.30 Synchronizing decision- The EVA management system PPT making with performance of Asahi Glass Case*2 evaluation Report #2 13 7.7 Management of inter-firm JIT system, SCM, TOC / PPT network / Issues of strategic Throughput Accounting, Handout 8 cost management Target Costing, ABM, etc. 14 7.14 Mergers & Acquisitions in Business valuation for M&A PPT Japan Handout 9 15 7.21 Wrap-up and examination 30 minutes of lecture and 60 PPT minutes of written paper examination
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 : Kazuki Hamada. (2012). The importance of inter-company SCM in consolidated group companies and management accounting. Monden, Y. (2012). Management of an inter-firm network. Singapore: World Scientific Publishing, 45-59. Handout 9 : Kotaro Inoue. (2010). Do M&As in Japan increase shareholder value? Kurokawa, Y. (2010). M & A for value creation in Japan. Singapore: World Scientific Publishing, 117-132. (Note: Copies will be provided by the instructor via IGSAP Office.) (b) Case readings:
Case*1: Susumu Tokusaki, Toyoya vs. Nissan (Note: To be provided by the instructor) Case*2: Desai,Mihir A., Masako Egawa, and Yanjun Wang, The Continuing Transformation of Asahi Glass: Implementing EVA, Harvard Business School Publishing, Boston, 2004. (Note: Students should purchase via Bookpark.）
(2) Suggested reference books (i) Atkinson, Anthony A., Robert S. Kaplan, Ella Mae Matsumura, and S. Mark Young, MANAGEMENT ACCOUNTING; IFORMATION FOR DECISION-MAKING AND STRATEGY FORMULATION, Prentice-Hall, Upper Saddle River, 2011, 6th edition. (ii) Horngren, Charles T., Srikant M. Datar, and Madhav V. Rajan, COST ACCOUNTING, Prentice Hall, Upper Saddle River, 2014, 15th edition.
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 [email protected] (3) Office Hour By appointment
Class Title ： History of Finance for SMEs 2 Instructor ： Hiromitsu Takemi Semester：Spring Course Number:EAC-ACC675 Teaching Language： English 1. Course Objectives and Outline While learning organizational aspects of SMEs and noticing that mere definition can hardly depict SMEs, also you learnt two policy aspects for SMEs such as economic and social view points from tracing the path of Japanese financial system after 2nd WW in History of Finance for SMEs 1. You will reconfirm your basic understanding in Finance and apply those knowledges to notice the different characteristic between large companies and SMEs. You will also learn the basics for social finance and its tool, crowd funding. You will notice the expecting impact not only on SMEs finance but on the large ones.
2. Learning Goal Expand practical capacity and ability to solve the financial problem of SMEs with respect to the stage of economic development and institutional setting.
3. Course Content and Schedule 1. Orientation and the review of History of Finance for SMEs 1. 2. Finance theory and SMEs finance. Distinguish between PV analysis and cash flow management. 3. Finance theory and SMEs finance. Review of option valuation and the nature of information symmetricity. 4. Public/Personal guarantee Is personal guarantee inferior to public guarantee? 5. Collateral/ABL Effective use of credit supplements. 6. Case discussion 7. Basic understanding of social finance What is social finance? 8. Basic understanding of social finance No typical social finance exists. 9. Basic understanding of crowd funding What is crowd funding? 10. Basic understanding of crowd funding. Some notes. 11. Case discussion 12. Past and future of finance for SMEs Discussion 13. Past and future of finance for SMEs Discussion
14. Case presentation on your own interests Based on the previous 2 classes, find out an appropriate case and show how to cope with it. 15. Summary and examination
4. Assessment Criteria Class participation 70% (No show counts for zero points in the final evaluation). Report 20%. Examination 10%.
5. Textbook and Reading List Readings to be provided a week prior to the class.
6. Preparation and Review Preparation is indispensable for having good score in class participation. Adding something helpful to deeply understand each class objective is welcome.
7. Note（Requirements, E-mail, Office Hour） [email protected] Office hour: 12:00-13:00 Thursdays. Preferable for prior notice by a student.
Class Title：Practice of SME Banking Instructor：Ryuichiro Funaki Semester：Spring 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 # Contents 1 Introduction to the lecture course 2 Financial supervision and regulation in Japan (Credit rating and Asset Assessment) 3 Financial supervision and regulation in Japan (Business assessment) 4 Analysis of financial and business plan 5 6 Financing schemes for SMEs in Japan 7 Practice of SMEs revitalization 8 9 Case study 1 (New money loan) 10 Group discussion, presentation and lecture 11 Case study 2 (Reschedule) 12 Group discussion, presentation and lecture 13 Case study 3 (Hair cut) 14 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 From 1st to 8th lecture, summary paper will be distributed. After 9th lecture, the cases 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 #2 classroom at 16:20-17:50 on Wednesday from the beginning of April to the end of July in 2016. ; 15 classes will be held in total.
# Date Topic Content Reference 1 2016.4.6 Orientation & Objective, Outline of PPT Introduction the classes, Methods, Evaluation
2 4.13 Business Formation, The key components of a PPT Growth, and business plan and what a Reference *1 Valuation for SME(1) business plan is used Based on former for. part of chapter 18 3 4.20 Business Formation, Valuing Business and PPT Growth, and Major business Reference *1 Valuation for SME(2) Valuation Approaches. Based on latter part of chapter 18 4 4.27 Business Formation, How Firms Raise Capital PPT Growth, and for business. Reference *1 Valuation for SME(3) Based on chapter 15
5 5.11 Business Formation, Presentation and Growth, and submit the summary Valuation for report for from 2-4 SME(final) 6 5.18 Financial Planning How management uses PPT and Forecasting financial planning Reference *1 methods(1) models in the planning Based on the process former part of chapter 19
7 5.25 Financial Planning What factors determine PPT and Forecasting a firm’s sustainable Reference *1 methods(2) growth rate Based on the latter part of chapter 19 8 6.1 Financial Planning Presentation and submit and Forecasting the summary report for methods(final) from 6-7 9 6.8 Corporate Risk Theoretical back ground PPT Management(1) for risk management- Reference *1 Option in derivatives Based on chapter 20 and more 10 6.15 Corporate Risk Theoretical back ground PPT Management(2) for risk Reference *1 management-portfolio Based on theory chapter 20 and more 11 6.22 Corporate Risk Theoretical back ground PPT Management(3) for risk Reference *1 management-statistical Based on analysis chapter 20 and more 12 6.29 Corporate Risk Presentation and submit PPT Management(Final) the summary report for from 9-11 7.6 Be Cancelled and rescheduled to 7.13 and extend final date of the class is 7.27 13 7.13 Summary of whole Summarize and explain PPT classes the discussion and
presentation going forward 14 7.20 Group discussion and Discussion and final PPT presentation(1) presentation from students 15 7.27 Group discussion and Discussion and final PPT presentation(2) presentation from students
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 are notified.
5. Textbook and Reading List (*1) Robert Parrino, David S. Kidwell, Thomas Bates, Peter Moles, Fundamentals of Corporate Finance, 3rd Edition International Student Version, 2015 (The 2 books are to be stored at the classroom 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 given in the classes.
7. Note（Requirements, E-mail, Office Hour） E-mail: [email protected]
It is advisable for students intended to enroll in Corporate Finance and Cash flow management 2 1 Students have already enrolled in Corporate Finance and Cash flow management 1 or equally have specialized knowledge level. 2 Enrollment in RST on Finance (Class is to be held on every Wednesday, 18:00 – 19:30) would be recommendable if you are going to write the research paper relevant to finance area with data analysis.
Class Title：Scoring Model 2 Instructor Masumi Nakashima,Ph.D. Semester：Spring 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 Wednesdays, 18:00-19:30 from April through July, 2016. This course has 15 classes in total. We have an international conference at CUC on June 8, 2016. The following is the tentative schedule of this course.
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] [email protected] Office hours: By appointment
Class Topic Contents Readings Guidance and Prospective Valuation based on price multiples and discounted 4月6日 analysis for valuation theory Ch. 7 dividends and concepts Prospective analysis for Valuation based on discounted abnormal earnings and 4月13日 valuation theory and Ch. 7 Discounted cash flow (DCF). concepts Prospective analysis for Detailed forecasts over a finite number of years, and a 4月20日 Ch. 8 valuation implementation forecast of terminal value.
Prospective analysis for 4月27日 Case study of TJX Ch. 8 valuation implementation
5月4日 Holiday Establishing the objective s of the investor, forming expectations about the future returns and risks of 5月11日 Equity Security Analysis individual securities and combining individual Ch. 9 securities into portfolios to maximize progress toward the investment objectives. Combining individual securities into portfolios to 5月18日 Equity Security Analysis Ch. 9 maximize progress toward the investment objectives.
5月25日 No Class
Earnings Financial reporting quality: Accruals quality and Management 6月1日 Financial Reporting Quality smoothness and Earnings Quality
International Conference at Human Resources Management in Malaysia and the UTM 6月8日 CUC International Development of Japanese firms in Malaysia (Tentative) representative Conference Room Fifth floor
Earnings Financial reporting quality: Accuracy for cash flow Management 6月15日 Financial Reporting Quality prediction and Earnings Quality The credit analyses process in private debt markets, 6月22日 Credit Analysis financial statement analysis and prediction of distress Ch. 10 and turnaround Management communication with investors, Communication and communication through financial reporting, 6月29日 Ch. 12 Governance communication with financial policies, and alternate forms of investor communication 7月6日 Class presentation
7月13日 Class presentation
7月20日 Class presentation
Class presentation and 7月27日 wrap-up review
Class Title：Operational Management of Information Systems 1 Instructor：Dr. She-I Chang Semester：Spring Course Number: Teaching Language：English 1. Course Objectives and Outline
Today, in business, we see the emergence of a new digital firm. Global business opportunities afforded by electronic business and electronic commerce combined with the exponential change in technology power and capacity has fueled the creation of this digital firm. Every aspect of the firm is not only touched by the digital process, but has been transformed by it. Managing information systems has become a task for all levels of managers and all functional areas of the business. In today’s digital firm there is no escaping the opportunities (as well as the challenges) that technology brings.
The growths of the Internet, the globalization of trade, and the rise of information economies have recast the role of information systems (IS) in business and management. Internet technology is supplying the foundation for new business models, new business processes, and new ways of distributing knowledge. The wave of dot-com failures has not deterred companies from using Internet technology to drive their businesses. Companies are relying on Internet and networking technology to conduct more of their work electronically, seamlessly linking factories, offices, and sales forces around the globe. Leading-edge firms, such as Cisco Systems, Dell Computer, and Procter & Gamble, are extending these networks to suppliers, customers, and other groups outside the organization so they can react instantly to customer demands and market shifts. Cisco Systems corporate managers can use information systems to “virtually close” their books at any time, generating consolidated financial statements based on up-to-the-minute figures on orders, discounts, revenue, product margins, and staffing expenses. Executives can constantly analyze performance at all levels of the organization. This digital integration both within the firm and without, from the warehouse to the executive suite, from suppliers to customers, is changing how we organize and manage a business firm. Ultimately, these changes are leading to fully digital firms where all internal business processes and relationships with customers and suppliers are digitally enabled. In digital firms, information to support business decisions is available any time and anywhere in the organization.
Management of Information Systems: Managing the Digital Firm is based on the premise that information systems knowledge is essential for creating competitive firms, managing global corporations adding business value, and providing useful products and services to customers. This course provides an introduction to management information systems (MIS) that MBA students will find vital to their professional success.
2. Learning Goal
Unique features for the student
This course more fully explores the digital integration of the firm and the use of Internet technology to digitally enable business processes for electronic business and electronic commerce. It pays special attention to new applications and technologies that improve firms’ relationships with customers and create additional value through closer collaboration with suppliers and other business partners. It also calls attention to the need to demonstrate the business value of information systems in the organization. The following features and content reflect this direction.
Expanded coverage of enterprise applications for digital integration New focus on the business value of information systems More attention to functional business applications New leading-edge topics Increased attention to ethics and privacy New manager’s toolkit with how-to checklists for managers More applied chapter objectives
Part One – Organizations, Management, and the Networked Enterprise (Chapter 1 – 4). Part One describes the organizational and managerial foundations of information systems. This part describes the critical role played by various types of information systems in organizations, sweeping changes created by the Internet and digital integration of the enterprise, and the need to demonstrate the business value of information system investments. Chapters in this part provide an extensive introduction to real-world systems, focusing on their relationships to organizations, management, business processes, strategy, and important ethical and social issues.
Part Two – Information Technology Infrastructure (Chapter 5 – 8) provides the technical foundation for understanding information systems by examining technologies and managerial issues in the firm’s information technology (IT) infrastructure. It describes the contemporary hardware and software platforms along with technologies for data management and communications, highlighting the Internet, networking technologies, and the convergence of computing and communications. Part II concludes by describing how all of these information technology work together with the Internet to create a new infrastructure for the digital integration of the enterprise.
Part Three – Key System Applications for the Digital Age (Chapter 9 – 12) describes the role of information systems in enhancing business processes and decision making across the enterprise. It shows how knowledge management, work group collaboration, and individual and group decision making are supported by knowledge work, group collaboration, artificial intelligence, decision support, and executive support systems.
Part Four – Building and Managing Systems (Chapter 13 – 15) focuses on the process of building systems in organizations. It describes how companies can use new information systems to redesign their organizations and business processes, emphasizing the need to understand and measure a system’s business value and to manage system-related organizational change. Chapter 15 is devoted to security and control, reflecting new urgency of this topic for e-business and for meeting higher standards of control and accountability in the firm.
This course has many unique features (e.g. Study Guide, Student Resources, Miscellaneous Resources, www.prenhall.com/laudon) designed to create an active, dynamic learning environment. An integrated framework portrays information systems as being composed of management, organization, and technology elements. This framework is used to through out the course to describe and analyze information
systems and information system problems. The following special diagram accompanying each chapter-opening vignette graphically illustrates how management, organization, and technology elements work together to create an information system solution to the business challenges discussed in the vignette.
3. Course Content and Schedule
This course is designed to presents concepts in an easy-to-understand format, and allows students to be active participants in learning. The dynamic nature of information systems requires all students, more specifically business students, to be aware of both current and emerging technologies. Students are facing complex subjects and need a clear, concise explanation to be able to understand and use the concepts throughout their careers. By engaging students with numerous tutorial, book reading and sharing, real world case studies, and case study project that enforce concepts, this course creates a unique learning experience for both faculty and students.
Course Schedule
4. Assessment Criteria GRADING Your grade will be determined as follows:
Item Assessment Weight Due Date
1 Class Participation and Online Discussion 20% Weekly
2 Chapter/Paper Review & Presentation 20% Weekly
3 Final Exam 30% Week 15
4 MIS Literature Review and Report 30% Week 15
Assessment 1: Class Participation and Online Discussion
The Management Division of University requires regular attendance by students in each unit. Class attendance is useful to the student as a means of acquiring knowledge and clarification, and is a prerequisite for class participation. Class participation and online discussion are the active engagement in questions and answers, taking part in analyses of business situations, and contributing comments in class and online sessions. The participation/discussion grade will be based on the quality of comments made during the class discussions, but not the quantity of comments. This assessment will be completely conducted at the University’s e-course system during the semester. This will provide you with a detailed understanding of the nature of the Essentials of Management Information Systems related issues and continuous feedback.
(i) The Class Participation/Discussion Report will be required in between 10 – 20 pages in length (including all appendices and references) and submitted in softcopy by the Week 15 to the lecturer.
(ii) Weighting 20%
(iii) Approximate Date Due: End of Week 15
Assessment 2: Chapter/Paper Review & Presentation
This unit introduces the basic drivers for integrated MIS applications and examines the issues relating to the difficulties in integrating legacy systems. Also, how MIS is evolving to respond to developments in the e-Business and e-Commerce. Further, this module briefly examines the issues involved in gaining business benefit from MIS through a focus on improving business processes and gaining greater effectiveness and efficiencies in this domain. Discussing common business processes and structures to give a better understanding of a process view of organization and how it might be modeled and supported in MIS. At postgraduate level you are not only assessed on your ability to recite facts or reproduce information from sources such as texts, journals or lectures. What is assessed varies to some extent. It may include your ability to interpret a question intelligently, to demonstrate your depth of understanding of a topic or to critically analyze and report upon a situation. In all cases, your ability to organize information from various sources into a clear, concise and logical form of presentation/document will be central to your success. This module lasts about 6 weeks.
You will be assessed as follows: (i) A 20 minutes presentation to be presented in elected Week during the semester. The presentations will be accompanied with a detail of the main points raised in the Chapter to the entire class. (ii) Submitted in your softcopy of the presentation handout or addition materials to the lecturer weekly. (i) Weighting 20% (ii) Approximate Date Due: Weekly
Assignment 3: Final Exam
This Mid-Term examination addresses your general understanding of Management of Information Systems and its related applications. It will include multiple choices, and essay questions addressed from chapters.
Weighting: 30% Approximate Date Due: Week 15
Assessment 4: MIS Literature Review and Report
This assignment meets the course aim of development of research skills by extending and refining skills related to identifying, retrieving, analyzing and reporting on information relevant to your chosen field of specialization. As stated previously, this assignment provides you with the opportunity to become thoroughly familiar with the bibliography of specialized literature relevant to MIS related research. This foundational work underpins your master research as literature review is a key element of the research process.
This is a team assignment where you may work in group of 2 students. All members of the team need to share the loading of the tasks and will receive the same mark. This piece of assessment utilizes a team size model of team formation with students forming groups according to major, academic standard, geographic proximity, and/or cultural background. On forming the group all group members should discuss their expectations in relation to academic outcomes and time commitments and come to an agreement. A team size 2 has been chosen to provide teamwork experience without team management issues becoming a major issue.
On completion of the unit you will be able to: Demonstrate a thorough grasp of the bibliography relating to MIS research area Locate, collect, organize and critically evaluate specialized contributions in MIS related field of expertise Present the results of your bibliographical research in a cogent and critically enlightened manner
Study in this unit will enhance generic skills. Especially skills of critical, creative and analytical thinking, and effective problem-solving. By preparing your literature review you will develop: the ability to critique current paradigms and contribute to intellectual inquiry the capacity to exhibit creative as well as analytical ways of thinking about questions in MIS related field of expertise the ability to identify and define problems in this area.
You will follow a course of readings in consultation with your lecture. You will also be instructed in the techniques of information retrieval, data collection, and bibliographies relevant to the research area. Regular meetings can be scheduled by appointment during which you and your lecturer will discuss your progress. Your lecturer will provide regular feedback over the semester designed to help you identify knowledge needs and continually improve the quality of your work (formative assessment).
Summative assessment will be in the form of a 20 - 30 page report on the literature relating to MIS related field of research. It is expected that this literature review would constitute of the necessary section of your research. Detailed format of Literature Review is to be further advised. During the Week 6, each student will submit written report and presentation of their selected Literature Review. The presentation will be limited to 20 - 30
minutes.
Assessment Criteria: Breadth, depth and currency of reading in the topic area Evidence of critical discernment in evaluating existing literature Adherence to professionally acceptable standards of presentation Relevance of the review to the definition of the nominated field of research topic
To be advised for the format and further details. (i) Approximately 20 minutes presentation to be presented in Week 15 during the semester. The presentations will be accompanied with a detail of the main points raised in the Literature to the entire class. (ii) The Literature will be required 20 - 30 pages in length (including all tables, figures, appendices and references) and submitted in softcopy by the Week 15 to the Teaching Assistant. (iii) Weighting: 30 % (Presentation 5% + Literature Review Report 15%) (iv) Approximate Date Due: Week 15
5. Textbook and Reading List
Required textbook and materials
Laudon, K. C. and J. P. Laudon. MANAGEMENT INFORMATION SYSTEMS: MANAGING THE DIGITAL FIRM, 13th Edition, Pearson Prentice Hall, 2014, ISBN: 10-13 978-0-273- 78997-0. Packet of Chapter Objectives, Multiple Choice, True or False, Essay Questions, Running Case, Application Software Exercises, Management Decision Problems, Electronic Commerce Projects, Internet Connections, Additional Case Studies, International Resources, Glossary, and Powerpoint Presentations, are available on the Pearson Prentice Hall Online Learning Center www.prenhall.com/myhplip. (Please refer to MyPHLIP Student Registration Guide, Password to be advised on the first lecture).
Useful references: Barzun, J. & Graff, H.F. (1992). The Modern Researcher (5th ed.). Boston: Houghton Mifflin Co. Hart, C. (1998). Doing a literature review: releasing the social science research imagination. London: Sage. Powell, S. (1999). Returning to study: guide for professionals. Buckingham: Open University Press. Slade, C. (2000). Form and style: research papers, reports, theses (11th ed.). Boston: Houghton Mifflin Co. Strunk, W. & White, E.B. (1999). The elements of style (4th ed.). Boston: Allyn and Bacon Swetnam, D. (1997). Writing Your Dissertation: How to Plan, Prepare and Present Your Work (2nd ed.). Oxford: How to Books
6. Preparation and Review
There is included in No 4 above.
7. Note（Requirements, E-mail, Office Hour）
ACADEMIC INTEGRITY
Academic integrity is the pursuit of scholarly activity free from fraud and deception and is an educational objective of this institution. Academic dishonesty includes, but is not limited to: cheating, plagiarizing, fabricating of information or citations, facilitating acts of academic dishonesty by others, having unauthorized possession of examinations, submitting work of another person or work previously used without informing the instructor, or tampering with the academic work of other students. At the beginning of each course it is the responsibility of the instructor to provide a statement clarifying the application of the academic integrity to that course. (Policies and Rules: A Handbook for Students)
OUTSIDE CLASS COMMUNICATION
You are encouraged to exercise your right to own a College user ID and use it for electronic mail. (Note that students are also entitled to maintain their own Web site, up to 50MB in size.) Please feel free to communicate with me by phone, e-mail, fax, and my mailbox on campus. Use my office hours whenever you feel you need to. If you wish to meet with me outside my office hours, contact me and I will make every effort to work out a time to fit your schedule.
PROHIBITION ON SOFTWARE COPYING
Students in this course will use the College’s Microcomputer Laboratory and software designed to run on personal computers. Much of this software is of a proprietary nature, and its duplication is strictly prohibited. Unauthorized copying is prohibited by the University, and may violate the University’s software licensing agreements and various government laws. Any student who engages in unauthorized software copying will be subject to harsh penalties.
E-mail: [email protected]
Phone: +886 5 2720411 ext. 34510
Class Title： Organization and Human Resource Management of SMEs 2 Instructor： Assistant Professor Dr Kevalin Puangyoykeaw Semester：Spring Course Number:EAC-MAN671 Teaching Language： English 1. Course Objectives and Outline The class introduces various human resource management and organization behavior situations through case studies. Various real life business cases related to human resource management varying from recruitment and selection to employee retention will be discussed. This is to facilitate students’ ability to understand a complex context of how business is operated especially in issues related to human resource management. Students are expected to contribute to class discussion, sharing their opinions and ideas on solving assigned case questions. In addition to case analysis, students will join a team-based simulation game‘Everest V.2’.
2. Learning Goal The aims of this class are for students to learn about the practical aspects of human resources management and be able to apply their knowledge and ideas to solve real-life human resource-related situations. Students are to learn and understand the complexity of human issues and the dilemma faced with many parties in the firm. Through class homework and discussion, students are expected to obtain critical thinking skill, conceptual thinking skill, presentation skill, leadership skill, and team working skill.
3. Course Content and Schedule # Date Topic Content Reference 1 4.05 Class Class Objectives, Outline, Class Expectation PPT, Case Introduction & Evaluation Method. Introduction to ‘How to analysis do case analysis’ worksheet 2 4.12 Strategic HR Case “Cirque du Soleil” Video Management 3 4.19 Strategic HR Case “Managing Up (A) & (B)” PPT Management 4 4.26 Recruitment & Case “Recruitment of a Star” PPT Selection 5 5.03 Recruitment & Case “Talent Acquisition Group at HCL PPT Selection Technologies: Improving the Quality of Hire through Focused Metrics” 6 TBD Special Guest Real-life experience sharing: How to find a Lectures job in Japan using a Japanese and/or home country’s recruitment agencies 7 5.10 Reward & Case “Juhudi Kilimo: Designing Microfinance PPT, Video Recognition Staff Incentive Plans (A) & (B)”
8 5.17 Performance Case “Performance Management at Vitality PPT Management Health Enterprises, Inc.” 9 5.24 Talent Management Case “The Promotion Process at Chung and #Student Dasgupta, LLP” Role Play 10 5.31 Leadership & Team Everest V.2 Simulation. Explanation of ‘How PPT Simulation to Play’ #Group allocation 11 6.07 Leadership & Team Simulation Game Day Simulation 12 6.14 Leadership & Team Group Presentation: Feedback and Thoughts on PTT Simulation Simulation Playing 13 6.21 Succession & Case “The Indonesia Strategy Case” PTT Career Planning 14 6.28 Law & Employee Case “Facebook Folly at Northeast BMW” PPT, Video Relation 15 7.05 Class Discussion Class reflection: What I have learned this semester?
4. Assessment Criteria 40%: Class Participation 30%: Homework 10%: Simulation and Group Presentation 20%: Final Exam – Case Analysis
Final Exam: Student chooses one of the following cases and answer the given questions on exam day “Riot Game: Can Culture Survive Growth?” “SG Cowen: New Recruits” “Fei Ni Mo Shu (You are the One) and the Chinese Employment Market “Tata Motor’s Talent Management Fast Track Selection Scheme (A), (B), & (C) “Suicides at France Telecom”
5. Textbook and Reading List *** All listed textbooks are available for rental at Hirai library *** 1: The Case Study Handbook: How to Read, Discuss, and Write Persuasively About Cases, William Ellet, 2007 2: The Case Method: Road map for how best to study, analyze and present cases, Nils Randrup, 2007 3: Organization Behavior, Robbins, 2014 4. Strategy and Human Resource Management (Management, Work and Organisations, Peter Boxall & John Purcell, 2015)
6. Preparation and Review Students are expected to prior read assigned case before joining each class. Additional materials to support student’s idea during discussion are highly encouraged.
7. Note（Requirements, E-mail, Office Hour） Office Hour: Every Monday and Tuesday, 9:00 – 17:30 E-mail: [email protected]
Following are minimum requirements for students intended to enroll in Organization and Human Resource Management of SMEs 2: 1. Organization and human resource management of SMEs 1 OR 2. Other human resource management related subjects (please consult with instructors on your level of human resource management understanding)
Class Title ： Global Politics: Present and Future Instructor ： Prof. Hitoshi OHNISHI Semester：Spring Course Number: EAC-ECM670 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 given in Kasumigaseki Classroom at 1:00-2:30 p.m. on Saturday from the beginning of April to the end of July in 2016.
Timetable of Classes 1 Introduction to the lecture course 2 3 Nuclear weapons 4 5 Causes of war and designs for peace 6 7 Massive hunger and poverty 8 9 Environmental problems and sustainable development 10 11 Non-violence and alternative security 12 13 Living in the globalizing age 14 Oral presentations made by students 15 ※A more detailed timetable will be announced in the first class on 2 April.
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 the student common room in Hirai during the term. Further readings and other kinds of material will be distributed, shown or advised in class as well.
7. Note（Requirements, E-mail, Office Hour） Papers Each student is requested to submit several short essays on the topics in the lecture and a term paper in the final stage of the lecture course. The student is usually expected to make the term paper by improving one of the short essays he/she has already submitted. Each student is requested to make a brief presentation on her /his term paper in either of the final two classes as well. Debates, questions and comments Debates over the topics in the lecture will be frequently formed in class. The students are encouraged to express their original views as much as possible. Questions and comments will be welcome in and after class.
Class Title：Global Health 1 Instructor：Prof. Yoshitaka TSUBONO Semester：Spring Course Number: EAC-ECM572 Teaching Language： English 1. Course Objectives and Outline We may disagree what type of political system is more just or what type of economic system is more productive. But we hardly disagree health of the people as one of the most important goals that any political and economic system should try to achieve. Health thus provides a common ground that any discussion on social systems should take into account. Low- and middle-income countries today face “the double burden of disease,” which refers to continuous burden of undernutrition and infectious diseases (such as tuberculosis, malaria, AIDS, MERS, Ebola and Zika virus diseases) and rising toll from overnutrition (obesity) and non-communicable chronic diseases (such as diabetes, heart disease, stroke and cancer). The two types of disease burden pose substantial threats at individual, community, national and global levels. With the collapse of political, economic and health care systems after the defeat of World War II in 1945, the Japanese people suffered devastatingly from undernutrition and infectious diseases. With subsequent recoveries and developments of these systems, however, they currently enjoy lives with one of the longest life expectancies in the world, with universal health coverage and equitable access to medical care. This lecture addresses the overview of global health issues and case studies, and also discusses what could be learned from Japan’s remarkable success in improving the people’s health during the post WW II period.
2. Learning Goal The students are expected to learn basic concepts, methods, and current status of global health issues and to apply these skills and knowledges to propose solutions for health issues of interest in their countries.
3. Course Content and Schedule The lectures will be given in Kasumigaseki Classroom at 14:40-16:10 and 16:20-17:50 on every other Saturday from the beginning of April to the end of July in 2016.
Timetable of Classes 1 Introduction 2 The Principles and Goals of Global Health 3 Health Determinants, Measurements, and Trends 4 Health, Education, Poverty, and the Economy
5 An Introduction to Health Systems 6 The Environment and Health 7 Communicable Diseases 8 Noncommunicable Diseases Class contents are subject to modification according to the students’ backgrounds and interests. This will be discussed in the first class on 9 April.
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].
Class Title: Scientific Technology and Human Being 2: Critical studies of science & technology policy Instructor：Masako Ikegami Semester：Spring Course Number: EAC-ECM671 Teaching Language： English 1. Course Objectives and Outline This course is designed to introduce the methods and theories of Science and Technology Studies (STS) and management of technology (MOT) by examining major cases of science and technology policy involving innovative technology and its impacts on the human being, i.e. society, peace, security, environmental sustainability, and human values, with focus on the research and development (R&D) decision-making process and its consequence. Main topics include: Nuclear technology and materials (both civilian nuclear energy and nuclear weapon), weapons of mass destruction (WMD), advanced dual-use technology and its transfer, information technology and revolution in military affairs (RMA), and energy security. Some R&D policy issues, such as critical evaluation of defence technology, energy security, agricultural-, environmental- and biosciences, information technology, and risk management are also included.
2. Learning Goal Upon completion of the course, students are expected to be able to: acquire the basic concepts and understanding of the topics covered in this course thorough literature reading; develop capabilities of analyzing the historical and current cases of critical decision-making over the development and use of nuclear technology; demonstrate capabilities of discussing the complexity of specific nuclear policy issues through critical thinking and essay work.
3. Course Content and Schedule 1. Introduction 2. STS Theories: Classic approaches 3. STS Theories: Social construction of scientific facts 4. Agency/Organization-based approach 5. Technological determinism 6. Technology evaluation 7. Nuclear energy and technology 8. Continued 9. Defence technology R&D 10. Continued 11. Information technology 12. Internet of things and cyber security 13. Continued 14. Advanced technology and risk society 15. Continued 16. Conclusion
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 (30%), oral presentation (30%) and essay work (40%) are required to pass the course.
5. Textbook and Reading List A compendium of articles and book chapters will be handed out in pdf files or hard copies via the course administrator. 6. Preparation and Review Basic knowledge of international politics is preferable (not compulsory) for effective participation. 7. Note（Requirements, E-mail, Office Hour） By appointment via e-mail: [email protected]
Class Title：Public Policy Formation in Practice 2 Instructor: Ra MASON Semester：Spring Course Number: EAC-ECM579 Teaching Language： English 1. Course Objectives and Outline Building on Public Policy Formation in Practice 1, this course will focus upon public policy formation across the Asia-Pacific region in the context of globalization. It begins out by reviewing the key theories, presiding actors, socio-economic and political forces, and processes of policy formation from an institutional perspective. It then moves onto to a series of critical case study analyses of the role public policy now plays in shaping state, market and societal spheres in specific locations. This is achieved by examining a number of key regional states and transnational phenomena. The objective is for students to gain a sound knowledge of macro-level public policy formation in different contexts, as well as furthering their specialist knowledge of individual states within the Asia-Pacific.
2. Learning Goal By the end of the course, students are expected to able to apply their general knowledge and theoretical understandings to specific case studies. They will be able to express their specialized knowledge of a particular policy making model in a given state, as well as being able to articulate and critique this, and respond competently to comparative examples and questioning through focused presentations.
3. Course Content and Schedule Class is to be held every Wednesday, 10:30 – 12:00 from April 6, 2016 to July 13, 2016; 15 classes in total.
Table: Public Policy Formation in Practice 2 Schedule # Date Topic Content Reference 1 4.6 Orientation Objective, Outline, PPT Method, Evaluation, Syllabus Presentation schedule, Introduction to PPFP 2 4.13 Theoretical frameworks Review of theoretical PPT and empirical examples approaches and case Summary in policy formation studies (covered in (handout) PPFP 1) 3 4.20 Comparative analysis in Analysis of PPT policy formation: Mexico transnational and China influences in public policy formation
4 4.27 Regional case study 1: Examining regional PPT China public policy formation in the context of China’s economic power
5 5.4 Regional case study 2: Examining the role of PPT Japan wartime memory in Japan’s public policy formation 6 5.11 Regional case study 3: Examining perceptions PPT South Korea of democracy and public policy formation 7 5.18 Regional case study 4: Examining North PPT North Korea Korean public policy formation in the context of reliance upon China 8 5.25 Regional case study 5: Analysis of government PPT Asian Tigers policy intervention in economic markets 9 6.1 Institutions in regional Critique of PPT policy formation non-country-specific Essay IMF policy formation DEADLINE 10 6.8 Trade policy formation Analysis of trade PPT policy formation in response to trade deals 11 6.15 NGO policy formation Case study of PPT environmental and social policy formation 12 6.22 Migration policy Examining the PPT formation influence of migration Guest speaker categorization on PPF (tbc) 13 6.29 Regional relations Exploring new models PPT of (trans)national policy formation and identity 14 7.6 Class debate Topic to be chosen in PPT the previous week’s class 15 7.13 Class quiz In-class quiz: course PPT roundup and review
4. Assessment Criteria (1) 25%: In-class, active, participation (contributions through in-class discussions) (2) 50%: Essay (DEADLINE = 1 June 2016, LATE SUBMISSIONS WILL SCORE ZERO (0)) (3) 25%: In-class presentation (Schedule to be decided in the first two weeks).
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. Students may also be required to make their own copies from the small collection of books relating to public policy in the Hirai Office or elsewhere. Instructions will be given in such cases.
6. Preparation and Review Students are expected to complete the readings and be able to refer to them when discussing topics in the following week’s class. Students who demonstrate an understanding of the readings during class discussion will be evaluated more highly for their in-class, active, participation (25% of final grade).
7. Note（Requirements, E-mail, Office Hour） Students are normally expected to have completed Public Policy Formation in Practice 1 before taking this course.
Office hours can be booked via email: [email protected]
Class Title：Japanese Business Communication 1 Instructor：Yoko Suga Semester：Spring 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 during being IGSAP students. So essential Japanese literacy, ability to adapt to Japanese society and higher level communication skills with basic etiquettes and manners are indispensable. Basically, this class 1, 2 are prepared for students who have already learned in the class 1, 2 of the former Autumn Semester. These classes are continuation from the former term. Students will continue to study Japanese with the same textbooks and grammar books and act up the above mentioned skills. Other than language, students will get acquire knowledge of Japanese manners and customs. And besides class 1, 2, Japanese class S is held for higher level group of students who have already studied Japanese before the entrance into IGSAP for years and native speakers. In this class S, the various topics about language or culture and so on concerned with Japan are discussed in Japanese. 2. Learning Goal The learning goal is enable students to obtain basic communication skills in Japanese and the cultural knowledge and manners necessary to effectively and appropriately perform various kinds of basic interpersonal and interpretive communication tasks in real-life or business situations within and beyond classroom situations. 3. Course Content and Schedule Students have already divided into 2 groups in former Autumn Semester. Group 1 shall attend Class 1 and Group 2 shall attend Class 2 in this spring Semester. The contents of 2 courses are similar, but not same. Class 1 students learn Japanese language without Roman Alphabet and a little bit more difficult contents compare with Class2. Class 2 Students learn Japanese with Roman Alphabet in response to their needs. But students are expected to use textbooks without Roman Alphabet in this spring Semester.
Autumn Semester 2015 Spring Semester 2016 Class 1 Students Class 1 Students Class 2 Students Class 2 Students
Schedule # Topic Contents Reference 1 Introduction Review L1~L6 and the first half of L7 Reference L 7 Can do: PPT 1) Make a hazy memory what learners have studied in Autumn Semester clear by review 2) Ask something how to say in Japanese 3) Expression for the exchange of goods 2 L7, L8 Review #1 Reference Express how the impressions of things or the state of PPT affairs around learners. Can do: 1) Expression for the action has been completed 2) Omission of particles in informal speech 3) Expression with na-adjective and i-adjective
3 L8 Review #1, 2 Reference Express how the impressions of things or the state of PPT affairs around learners. Can do: 1) Expression for Colours and Tastes 2) Connect Ga two states in antithetical relation- ship 3) Inquire about listener’s impression using with N wa Do-desuka 4) Use So-desune as “Well…” 4 L9 Review #1, 2, 3 Reference Talk about one’s special ability. PPT Can do: 1) Expression for the place where one is 2) Expression for tastes (Music, sports, films) 3) Expression for the adverbs degree or quantity 5 L9 Review #1, 2, 3, 4 Reference Can do: PPT 1) Expression the reason with “kara” 2) Ask the reason for something with “Do-shite” 6 L10 Review #1, 2, 3, 4, 5 Reference Talk about one’s country, city, and the place where PPT learners are living. Talk about whereabouts of someone, animals, something.
Can do: 1) Indicate the existence of a thing, person, etc. 2) Expression for a positional relation ship 3) Expression for inside the house 7 L10 Review #1, 2, 3, 4, 5, 6 Reference Can do: PPT 1) Expression with N and “ya” in case speaker has not mentioned all the noun that could be on the list 2) Confirm the main point of the question 3) Use a Japanese Bath with good manners 8 L11 Review #1, 2, 3, 4, 5, 6, 7 Reference Counter suffixes PPT Can do: 1) Use quantifiers 2) Indicate frequency 3) Order in the restaurant 4) Talk about a family or a learner’s department or University structure 9 L12 Review #1, 2, 3, 4, 5, 6, 7, 8 Reference Talk the situation and impression about past events. PPT Compare something around learner or compare something of learner’s country with that of Japan. Can do: 1) Use tense and affirmative/negative forms of noun sentences i-, na-adjecteves sentences. 2) Describe the quality or state of N1 in comparison with N2 3) Compare any two items
10 L12 Review #1, 2, 3, 4, 5, 6, 7, 8, 9 Reference Can do: PPT 1) Ask the listener to choose, from a group or category 2) use “no” substituting for a noun 11 L13 Review #1, 2, 3, 4, 5, 6, 7, 8, 9, 10 Reference Talk about what learner want and want to do. PPT Talk the purpose to move. Can do: 1) Use i-adjective “Hoshi” 2) Expression for the speaker’s desire 3) Expression for moving (ikimasu, kimasu, kaerimasu)＋the purpose 12 L13 Review #1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11 Reference
Can do: PPT 1) Expression for anywhere, somewhere 2) Explanation for Go- which shows respect 13 L14 Review #1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12 Reference Request, indicate, propose, and respond those. PPT Talk about doing in present. Can do: 1) Proper use of verb Group1~3 2) Use V-te form 3) Tell, request, invite the listener to do something 14 L14 Review #1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13 Reference Can do: PPT 1) Indicate that a certain action or motion in progress 2) Use “ga” when describing a phenomena by saying what was felt about it through one or more of the five senses or when telling someone objectively about an event. 3) Use “ga” in case of being in an antithetical sense but as a casual preamble to a remark. 15 L14 Review all Reference Activity PPT
4. Assessment Criteria Attendance, and learning, pair or group work’s attitude actively in the class =35% Homework, and individual tests (except for class hours) =35% Examination =30%
5. Textbook and Reading List It's the same textbook and references as the former Autumn semester. All materials will be given by the instructor.
6. Preparation and Review Please read “Minnano Nihongo Grammar Notes” thoroughly and carefully for preparation. Please memorize new words and phrases for review.
7. Note（Requirements, E-mail, Office Hour） The number of lessons in one semester is very limited, only 90minutes×15times. So it's important to continue practicing and learning words and phrase by heart not only in classes but out of school. Once one student skips the lesson, it's very hard to catch up with other classmates. Therefore, regular attendance is also required. There is no royal road to learning language, especially for Japanese language that has 3 type of syllabaries, honorifics, ambiguous expression and gender differences…Learners will learn step by step, review repeatedly and according to understanding. It may seem like a hassle but it is expected that students ought to go back to the basics again and again in the preparatory stage of foundation. Leaners will not be expected to come to understand instantly, but will be expected to come to think more and understand deeply what they are studying steady.
~Rules in Class for keeping our positive and effective learning environment which promotes cooperation, creativity, and success. 1) Arrive on time 2) Be ready to learn 3) Use manners as an adult 4) Set the cell-phone to silent mode (If possible, turn off the cell-phone) 5) No food, no smell of food. Drink is O.K. 6) Be respectful to your classmates and teachers 7) Take risk and make mistakes 8) Raise your hands (But in case you would go to restroom during my lesson, it is O.K that you could raise your pocket tissues without any words.) 9) Properly throw the trash away in the trash can, we keep our classroom clean 10) Stick to the submission date
E-mail: [email protected] Office Hour: Thursday:13:00~14:30 But I almost stay at the office or nearby the office.
Class Title：Japanese Business Communication 2 Instructor：Yoko Suga Semester：Spring 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 during being IGSAP students. So essential Japanese literacy, ability to adapt to Japanese society and higher level communication skills with basic etiquettes and manners are indispensable. Basically, this class 1, 2 are prepared for students who have already learned in the class 1, 2 of the former Autumn Semester. These classes are continuation from the former term. Students will continue to study Japanese with the same textbooks and grammar books and act up the above mentioned skills. Other than language, students will get acquire knowledge of Japanese manners and customs. And besides class 1, 2, Japanese class S is held for higher level group of students who have already studied Japanese before the entrance into IGSAP for years and native speakers. In this class S, the various topics about language or culture and so on concerned with Japan are discussed in Japanese. 2. Learning Goal The learning goal is enable students to obtain basic communication skills in Japanese and the cultural knowledge and manners necessary to effectively and appropriately perform various kinds of basic interpersonal and interpretive communication tasks in real-life or business situations within and beyond classroom situations. 3. Course Content and Schedule Students have already divided into 2 groups in former Autumn Semester. Group 1 shall attend Class 1 and Group 2 shall attend Class 2 in this spring Semester. The contents of 2 courses are similar, but not same. Class 1’s students learn Japanese language without Roman Alphabet and a little bit more difficult contents compare with Class2. Class 2’s Students learn Japanese with Roman Alphabet in response to their needs.
Autumu Semester 2015 Spring Semester 2016 Class 1 Students Class 1 Students Class 2 Students Class 2 Students
Schedule # Topic Contents Reference 1 Introduction Review L1~L6 and the first half of L7 Reference L 7 Can do: PPT 4/4 1) Make a hazy memory what learners have studied in Autumn Semester clear by review 2) Ask something how to say in Japanese 3) Expression for the exchange of goods 2 L7, L8 Review #1 Reference 4/11 Express how the impressions of things or the state of PPT affairs around learners. Can do: 4) Expression for the action has been completed 5) Omission of particles in informal speech 6) Expression with na-adjective and i-adjective
3 L8 Review #1, 2 Reference 4/18 Express how the impressions of things or the state of PPT affairs around learners. Can do: 2) Expression for Colours and Tastes 2) Connect Ga two states in antithetical relation- ship 3) Inquire about listener’s impression using with N wa Do-desuka 4) Use So-desune as “Well…” 4 L9 Review #1, 2, 3 Reference 4/25 Talk about one’s special ability. PPT Can do: 4) Expression for the place where one is 5) Expression for tastes (Music, sports, films) 6) Expression for the adverbs degree or quantity 5 L9 Review #1, 2, 3, 4 Reference 5/9 Can do: PPT 3) Expression the reason with “kara” 4) Ask the reason for something with “Do-shite” 6 L10 Review #1, 2, 3, 4, 5 Reference 5/16 Talk about one’s country, city, and the place where PPT learners are living. Talk about whereabouts of someone, animals, something. Can do: 4) Indicate the existence of a thing, person, etc.
5) Expression for a positional relation ship 6) Expression for inside the house 7 L10 Review #1, 2, 3, 4, 5, 6 Reference 5/23 Can do: PPT 4) Expression with N and “ya” in case speaker has not mentioned all the noun that could be on the list 5) Confirm the main point of the question 6) Use a Japanese Bath with good manners 8 L11 Review #1, 2, 3, 4, 5, 6, 7 Reference 5/30 Counter suffixes PPT Can do: 5) Use quantifiers 6) Indicate frequency 7) Order in the restaurant 8) Talk about a family or a learner’s department or University structure 9 L12 Review #1, 2, 3, 4, 5, 6, 7, 8 Reference 6/6 Talk the situation and impression about past events. PPT Compare something around learner or compare something of learner’s country with that of Japan. Can do: 1) Use tense and affirmative/negative forms of noun sentences i-, na-adjecteves sentences. 2) Describe the quality or state of N1 in comparison with N2 3) Compare any two items
10 L12 Review #1, 2, 3, 4, 5, 6, 7, 8, 9 Reference 6/13 Can do: PPT 1) Ask the listener to choose, from a group or category 2) use “no” substituting for a noun 11 L13 Review #1, 2, 3, 4, 5, 6, 7, 8, 9, 10 Reference 6/20 Talk about what learner want and want to do. PPT Talk the purpose to move. Can do: 1) Use i-adjective “Hoshi” 2) Expression for the speaker’s desire 3) Expression for moving (ikimasu, kimasu, kaerimasu)＋the purpose 12 L13 Review #1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11 Reference 6/27 Can do: PPT 1) Expression for anywhere, somewhere
2) Explanation for Go- which shows respect 13 L14 Review #1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12 Reference 7/4 Request, indicate, propose, and respond those. PPT Talk about doing in present. Can do: 1) Proper use of verb Group1~3 2) Use V-te form 3) Tell, request, invite the listener to do something 14 L14 Review #1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13 Reference 7/11 Can do: PPT 1) Indicate that a certain action or motion in progress 2) Use “ga” when describing a phenomena by saying what was felt about it through one or more of the five senses or when telling someone objectively about an event. 3) Use “ga” in case of being in an antithetical sense but as a casual preamble to a remark. 15 L14 Review all Reference 7/18 Activity PPT
4. Assessment Criteria Attendance, and learning, pair or group work’s attitude actively in the class =35% Homework, and individual tests (except for class hours) =35% Examination =30%
5. Textbook and Reading List It's the same textbook and references as the former Autumn semester. All materials will be given by the instructor.
6. Preparation and Review Please read “Minnano Nihongo Grammar Notes” thoroughly and carefully for preparation. Please memorize new words and phrases for review.
7. Note（Requirements, E-mail, Office Hour） The number of lessons in one semester is very limited, only 90minutes×15times. So it's important to continue practicing and learning words and phrase by heart not only in classes but out of school. Once one student skips the lesson, it's very hard to catch up with other classmates. Therefore, regular attendance is also required. There is no royal road to learning language, especially for Japanese language that has 3 type of syllabaries, honorifics, ambiguous expression and gender differences…Learners will learn step by step, review repeatedly and according to understanding. It may seem like a hassle but it is expected that students ought to go back to the basics again and again in the preparatory stage of foundation. Leaners will not be expected to come to understand instantly, but will be expected to come to think more and understand deeply what they are studying steady.
~Rules in Class for keeping our positive and effective learning environment which promotes cooperation, creativity, and success. 1) Arrive on time 2) Be ready to learn 3) Use manners as an adult 4) Set the cell-phone to silent mode (If possible, turn off the cell-phone) 5) No food, no smell of food. Drink is O.K. 6) Be respectful to your classmates and teachers 7) Take risk and make mistakes 8) Raise your hands (But in case you would go to restroom during my lesson, it is O.K that you could raise your pocket tissues without any words.) 9) Properly throw the trash away in the trash can, we keep our classroom clean 10) Stick to the submission date
E-mail: [email protected] Office Hour: Thursday:13:00~14:30 But I almost stay in the office or nearby the office.
Class Title： English Business Communication 1 Instructor： Daniel Dolan Semester： Spring Course Number: EAC-ECM675 Teaching Language： English 1. Course Objectives and Outline The focus of this course is on developing practical business communication skills using English. This is not an English conversation course. We will build communication skills and abilities that will be valuable to you in your professional career with a focus on discussion, presentation, and negotiation skills.
2. Learning Goals (1) Learners will be able to demonstrate discussion skills that are strategic, clear, focused, and respectful. (2) Learners will be able to demonstrate presentation skills that are clear and focused on audience needs. (3) Learners will be able to demonstrate negotiation skills that are strategic and focused on creating value.
3. Course Content and Schedule Day 1: Introduction We will discuss the course schedule, daily activities, evaluation, and how we will learn in the course.
Day 2: Effective Discussion: Who are my discussion partners? We will explore the importance of understanding who are your discussion partners. Homework 1 is due.
Day 3: Effective Discussion: Agree on key issues and interests. We will explore how to identify the key discussion issues and key interests of discussion partners. Homework 2 is due.
Day 4: Effective Discussion: Begin process of identifying pros and cons or options. We will explore how to identify the pros and cons of various options for managing key issues and interests. Homework 3 is due.
Day 5: Effective Discussion: Make a final statement or decision if possible. We will explore how to make a final policy statement or final decision. Homework 4 is due.
Day 6: Effective Presentation: Who is my audience and what do they need or want to know? We will discuss the importance of effective audience analysis. Homework 5 is due.
Day 7: Effective Presentation: Select story idea, main story points, and story point flow. We will explore how to create a strategic and interesting story for your audience. Homework 6 is due.
Day 8: Effective Presentation: Create slides or other visual aids if helpful. We will discuss when and how to create and share visual aids with the audience. Homework 7 is due.
Day 9: Effective Presentation: Practice and make changes. We will use the entire class time to practice and improve the effectiveness of our presentations. Homework 8 is due.
Day 10: Do it! We will share our presentations with our audience. Presentations evaluated by the instructor.
Day 11: Effective Negotiation: Who is my negotiation partner and what are we trying to do? We will discuss the importance of understanding our negotiation partner (background and interests). Homework 9 is due.
Day 12: Effective Negotiation: What are your and your partner's key interests and needs? We will explore the importance of identifying key interests in any negotiation. Homework 10 is due.
Day 13: Effective Negotiation: How can we solve or manage the problems we have identified? We will discuss how we can deal with problems that become clear in negotiations. Homework 11 is due.
Day 14: Effective Negotiation: How can we create new opportunities and build trust? We will explore ways to find and create value while building trust in negotiations. Homework 12 is due.
Day 15: Effective Negotiation: How can we make a final agreement that gives both of us more value? We will discuss how to make a final agreement that gives extra value to both negotiation partners. We also will discuss the key learning points from the course.
4. Assessment Criteria Homework (12) = 60% Presentation (1) = 40%
5. Textbook and Reading List All reading materials will be given to learners by the instructor.
6. Preparation and Review Learners will be expected to read an average of five pages of textbook material before each class to prepare for classes, homework, class discussions, and class exercises. There will be 12, one-page written homework assignments and class exercises to deepen and apply learning.
7. Note（Requirements, E-mail, Office Hour） You do not need "beautiful" English ability to succeed in this course. You only need to be able to make your ideas clear enough in English for your classmates and instructor to understand. Instructor Email: [email protected] Office hour: I will individually arrange to assist students who need help outside of class time.
Class Title： English Business Communication 2 Instructor： Daniel Dolan Semester： Spring Course Number: EAC-ECM676 Teaching Language： English 1. Course Objectives and Outline The focus of this course is on developing practical business communication skills using English. This is not an English conversation course. We will build communication skills and abilities that will be valuable to you in your professional career with a focus on discussion, presentation, and negotiation skills.
2. Learning Goals (1) Learners will be able to demonstrate discussion skills that are strategic, clear, focused, and respectful. (2) Learners will be able to demonstrate presentation skills that are clear and focused on audience needs. (3) Learners will be able to demonstrate negotiation skills that are strategic and focused on creating value.
3. Course Content and Schedule Day 1: Introduction We will discuss the course schedule, daily activities, evaluation, and how we will learn in the course.
Day 2: Effective Discussion: Who are my discussion partners? We will explore the importance of understanding who are your discussion partners. Homework 1 is due.
Day 3: Effective Discussion: Agree on key issues and interests. We will explore how to identify the key discussion issues and key interests of discussion partners. Homework 2 is due.
Day 4: Effective Discussion: Begin process of identifying pros and cons or options. We will explore how to identify the pros and cons of various options for managing key issues and interests. Homework 3 is due.
Day 5: Effective Discussion: Make a final statement or decision if possible. We will explore how to make a final policy statement or final decision. Homework 4 is due.
Day 6: Effective Presentation: Who is my audience and what do they need or want to know? We will discuss the importance of effective audience analysis. Homework 5 is due.
Day 7: Effective Presentation: Select story idea, main story points, and story point flow. We will explore how to create a strategic and interesting story for your audience. Homework 6 is due.
Day 8: Effective Presentation: Create slides or other visual aids if helpful. We will discuss when and how to create and share visual aids with the audience. Homework 7 is due.
Day 9: Effective Presentation: Practice and make changes. We will use the entire class time to practice and improve the effectiveness of our presentations.
Homework 8 is due.
Day 10: Do it! We will share our presentations with our audience. Presentations evaluated by the instructor.
Day 11: Effective Negotiation: Who is my negotiation partner and what are we trying to do? We will discuss the importance of understanding our negotiation partner (background and interests). Homework 9 is due.
Day 12: Effective Negotiation: What are your and your partner's key interests and needs? We will explore the importance of identifying key interests in any negotiation. Homework 10 is due.
Day 13: Effective Negotiation: How can we solve or manage the problems we have identified? We will discuss how we can deal with problems that become clear in negotiations. Homework 11 is due.
Day 14: Effective Negotiation: How can we create new opportunities and build trust? We will explore ways to find and create value while building trust in negotiations. Homework 12 is due.
Day 15: Effective Negotiation: How can we make a final agreement that gives both of us more value? We will discuss how to make a final agreement that gives extra value to both negotiation partners. We also will discuss the key learning points from the course.
4. Assessment Criteria Homework (12) = 60% Presentation (1) = 40%
5. Textbook and Reading List All reading materials will be given to learners by the instructor.
6. Preparation and Review Learners will be expected to read an average of five pages of textbook material before each class to prepare for classes, homework, class discussions, and class exercises. There will be 12, one-page written homework assignments and class exercises to deepen and apply learning.
7. Note（Requirements, E-mail, Office Hour） You do not need "beautiful" English ability to succeed in this course. You only need to be able to make your ideas clear enough in English for your classmates and instructor to understand. Instructor Email: [email protected] Office hour: I will individually arrange to assist students who need help outside of class time.
Class Title：Cross Section of Multiculture 2 Instructor: Takashi ABE Semester：Spring 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 reading Japanese classical literature. It then moves onto experiencing Japanese culture and customs that last until today. This is achieved by visiting noted places of historic associations in Hirai area and participating in annual events which will be held in Tokyo. The objective is for students to state their own views with profound original remarks and reflections. In this course students will learn more Japanese language as well.
2. Learning Goal By the end of the course, students are expected to able to acquire clear understanding to Japanese history, culture and customs. They will be able to comment on Japan from various angles.
3. Course Content and Schedule Class is to be held every Tuesday, 10:30 – 12:00 from April 5, 2016 To July 12, 2016; 15 classes in total.
Table: Cross-Section of Multi-Culture 2 Schedule # Date Topic Content Reference 1 4.5 Orientation Objective, Outline, Method, Syllabus Evaluation 2 4.12 Japanese History (Ⅰ) Buddhism, Video, Asuka period [592-710] Kana (syllabic Japanese Handout scripts, a part of the Japanese writing system) First Constitution： “Jushichijo Kenpo” 3 4.19 Japanese History (Ⅱ) Buddhism（Tempyō Komatsugawa Nara period [710-794] Culture） Senbon Sakura “Kojiki” (The Records of Festival Ancient Matters), “Nihonshoki” (Chronicles of Japan), Manyo-shu (the oldest anthology of tanka) Hanami (cherry blossom viewing)
4 4.26 Japanese History (Ⅲ) Shingon “Shingon-shū”, Visiting several Heian period [794-1185] Tendai “Tendai-shū”, Buddhist temples “Tale of Genji” by Shikibu around Hirai Murasaki (the world’s oldest love story) 5 5.3 Japanese History (Ⅳ) Buke-zukuri (the style of Visiting several Kamakura period houses built for military Buddhist temples [1185-1333] families) around Hirai Military art training： Yabusame (a type of mounted archery in traditional Japanese archery) Zen：Sōtō Zen or the Sōtō school (Sōtō-shū) 6 5.10 Japanese History (Ⅴ) Muromachi culture： Tea ceremony Muromachi period Sado (Japanese tea [1336-1573] ceremony), Kodo (traditional incense-smelling ceremony), and Kado (flower arrangement) wabi：a clear and silent taste found in simplicity 7 5.17 Japanese History (Ⅵ) Momoyama culture Video, Azuchi–Momoyama Fusumae (Kano Eitoku) Handout period [1573-1603] Chanoyu (Senno-Rikyu) 8 5.24 Japanese History (Ⅶ) Genroku culture Video, [1603-1868] Rimpa school artists Ogata Handout Edo period 1 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 9 5.31 Japanese History (Ⅷ) Abolition of the Japanese Video, Edo period 2 isolation policy that had Handout
lasted for 200 years 10 6.7 Japanese History (Ⅸ) Bunmei-kaika (civilization Video, [1868-1912] and enlightenment) Handout Meiji period 1 Fukoku kyōhei ( "Enrich the state, strengthen the military") 11 6.14 Japanese History (Ⅹ) The lunar calender and the Video, Meiji period 2 solar calender Handout The lifting of the ban on Christianity 12 6.21 Japanese History (Ⅺ) Shinto, Shrine Sinto, State Visiting several Meiji period 3 Shinto shrines around Hirai 13 6.28 Japanese History (Ⅻ) Beginnings of militarism Video, Taishō period Handout [1912-1926] 14 7.5 Japanese History (ⅩⅢ) Case study of the failure： Video, Shōwa period The Sino-Japanese war to Handout [1926-1986] World War II, 15 7.12 Japanese History (ⅩⅣ) Japanese culture today Video, Heisei period Handout [1989-]
4. Assessment Criteria (1) 50%: In-class, participation, contributions (2) 50%: Essay (DEADLINE = 12 July 2016)
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. ＊SANJA MATSURI (May 13-15, ASAKUSA SHRINE)
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：Academic English 2 Instructor: Ra MASON Semester：Spring Course Number: EAC-ECM680 Teaching Language： English 1. Course Objectives and Outline
This course revises and builds upon the content of Academic English 1. It is primarily for students who have chosen to submit an MA thesis or research paper. The course focuses on the practical instruction of Academic English, including: grammar, structure, citations, layout, presentations and so on. Working from the supposition that students taking the course are not native English speakers, the content is designed to equip students with the ability to express their ideas and research accurately in English at levels appropriate for meeting graduate school standards. Ultimately, the objective of this course is to provide an opportunity for students to begin the process of gaining the skills required to output peer-reviewed professional scholarship.
2. Learning Goal
By the end of the course, students are expected to able to apply their general knowledge and theoretical understandings to specific case studies effectively in English suitable for academic writing. Students should be able to express their specialized knowledge of a particular subject in language that would be appropriate for publication submissions in their given field.
3. Course Content and Schedule
Class is to be held every Thursday, 14:40 – 16:10, from 7 April 2016 to 14 July 2016; 15 classes in total.
Table: Academic English 2 Schedule
# Date Topic Content Reference 1 4.7 Orientation Objective, outline, PPT method, evaluation Syllabus and assessment 2 4.14 Structure of academic Review of standard PPT papers structures for writing Structures handout academic papers 3 4.21 Reworking your title How to rework a title PPT and improving your and abstract in light of Sample abstract new research findings titles/abstracts and readings handout
4 4.28 Preliminary material Details of preface, PPT (front matter) acknowledgements, tables and figures, and abbreviations
5 5.5 Grammar 1: Common Review of grammatical PPT set phrases and structures and key sentence structures phrases for academic writing 6 5.12 Grammar 2: Workshop on avoiding PPT Grammatical errors common errors and emulating good writing practices 7 5.19 Grammar 3: Practice in PPT Proofreading proofreading and Practice text for correcting proofreading 8 5.26 Argumentation Instruction and PPT examples for building a coherent argument 9 6.2 Academic English style Workshop using PPT (practical examples) high-quality texts to Sample texts improve expression 10 6.9 Academic English style How to maximize PPT (layout and details) fonts, spell-checking, Composition 1 headers, footnotes (Literature review and pagination etc. (two paragraphs ONLY) )DEADLINE 11 6.16 Class discussion Interactive workshop PPT on how to improve writing style and content 12 6.23 Referencing, Review of referencing PPT bibliographies and styles and rules plagiarism 13 6.30 Problems in English Workshop dealing with PPT academic writing individual issues arising during the writing-up process 14 7.7 Academic English for Instruction on creating PPT presenting research suitable and effective Composition 2 academic (Methodology) presentations DEADLINE
15 7.14 Class quiz In-class quiz: PPT on grammar/structure
4. Assessment Criteria
(1) 33.3% (Approx.): In-class, active, participation (contributions through questions/responses) (2) 33.3% + 33.3%: Two English composition samples (DEADLINEs: Composition sample 1 (Literature Review (Opening two paragraphs ONLY) = 9 June 2016; Composition sample 2 (Methodology) = 7 July 2016 LATE SUBMISSIONS WILL SCORE ZERO (0))
5. Textbook and Reading List
Recommended readings will be assigned during the course. Most readings will be available on-line or distributed as copies. Students may also be required to make their own copies from the small collection of books in the Hirai office or elsewhere. Instructions will be given in such cases.
6. Preparation and Review
Students are expected to complete any homework tasks assigned and be able to refer to them when discussing topics in the following week’s class. Students who demonstrate successful and timely completion of homework tasks will be evaluated more highly than those who do not.
7. Note（Requirements, E-mail, Office Hours）
Students are normally expected to have completed Academic English 1 before taking this course.
Office hours can be booked via email: [email protected]
Class Title: RST : Accounting System Design 1 Instructor：Professor 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 (Kenebo, Olymbus, Toshiba, etc.) will be used as materials of this course. Students can learn the solutions of accounting issues through understanding the cases. Students who write research papers can also attend this RST1 in addition to Seminar Class and they can get some hints of your papers.
Class Title：RST : Financial Accounting 1 Instructor： Hiroko INOKUMA Semester： Spring Course Number:EAC-ACC579 Teaching Language： English 1. Course Objectives and Outline In this course, we’ll intensively consider and discuss several specific topics related with financial accounting issues which are deeply influenced from economical globalization these days. Rapidly expanding corporate activity has increased the need for the standardization of accounting and auditing systems, which represent the infrastructure supporting a strong social business world. For instance, movement towards a global system of accounting standards has continued, and the global convergence of the International Financial Reporting Standards (IFRS) remains in progress. However, this trend of globalization in accounting and auditing causes another problem – the coordination and harmonization of local accounting and auditing standards (and other institutional settings) with the globalized standards. The inconsistency between the globalized standards and local institutions cause many problems for practitioners. They know about the nature of problems and how to deal with them, but they usually do not have the in-depth understanding of those problems. On the other hand, those problems are rather new and academics do not know the nature of problems, So, in order to understand the nature of those problems, both of the experience as a practitioner and the experience of an academic become important. In this research class, I’d like to give my lecture reflecting my experience as a practitioner as well as an academic. Even though not all students who major in accounting will become an accounting professional, obtaining skills for accounting will become their great advantage to survive in business. Learning about actual business is important especially for financial accounting, since students can learn about actual situations and obtain the sense of “reality,” which student cannot get from textbooks. At the same time, however, acquiring structured knowledge and critical thinking become also important since those cannot be obtained from practice. Thus, I believe balancing those two aspects – learning actual problems and obtaining structured knowledge – will be crucial in this class. . 2. Learning Goal The aim of this class to develop and obtain critical/conceptual thinking skill, presentation skill and academic thinking skill. The student who enrolls this class need to select one or two academic papers to make an oral presentation and later submit a term paper.
3. Course Content and Schedule Each student is required to choose a specific problem of each interest in financial accounting. A detailed schedule will be announced in the first class.
4. Assessment Criteria Attendance 25% Frequency and quality of remarks in class 25% Presentations and term papers 50%
5. Textbook and 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. Shyam Sunder(1997), Theory of Accounting and Control, South-Western College Publishing , Translated into Japanese, 山地秀俊、鈴木一水、松本祥尚、梶原晃訳(1998)、『会計とコントロールの理論 契約 理論に基づく会計学入門』勁草書房。 Watts, R. L. and J. L. Zimmerman, 1986. Positive Accounting Theory. Prentice-Hall, Engelwood Cliffs, New Jersey. 須田一幸訳（1990）『実証理論としての会計. 学』白桃書房。 William R. Scott (2014) Financial Accounting Theory, Prentice Hall; 7th edition, Translated into Japanese, 太 田康広、椎葉惇、西谷順平訳(2008)『財務会計の理論と実証』中央経済社。 International Accounting Benston, G. J.,(ed.) M. Bromwich, R. E. Litan, and A. Wagenhofer (2006) Worldwide Financial Reporting: The Development And Future of Accounting Standards, Oxford University Press. Godfrey J.M. and K. Chalmers(ed.)(2007), Globalisation of Accounting Standards, Edward Elgar Publishing,
6. Preparation and Review See 1.and 3.
7. Note（Requirements, E-mail, Office Hour） Office Hour: Before and after this class e-mail: [email protected]
Class Title：RST: Tax Accounting 1 Instructor：Yiuwai Wong Semester：Spring Course Number: EAC-ACC580 Teaching Language： English 1. Course Objectives and Outline In this course, students are expected to conceive clear consciousness of why and on what they are going to argue in their research papers and develop their capabilities and skills required to write excellent academic papers, through discussions in-class and guidance provided by the supervisor. Also, class will be divided into two parts, in the lecture part, skills and techniques that are required to write a research paper will be introduced. In the discussion part, students have to do some presentations about their own research paper.
2. Learning Goal Get some technical skills that are required to write a research paper.
3. Course Content and Schedule
No. Theme Materials, etc. １ Orientation PPT, student presentation and discussion ２ ETL(Extract, PPT, student presentation and discussion Transform, Load) ３ Regression Model１ PPT, student presentation and discussion Basic knowledge ４ Regression Model２ PPT, student presentation and discussion Linear model and non-linear model ５ Dummy Variable PPT, student presentation and discussion ６ Empirical research Student presentation and discussion on Accounting ７ Event study Student presentation and discussion ８ Positive Accounting Student presentation and discussion Theory 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 : History of SMEs 1 Instructor： Hiromitsu Takemi Semester：Spring, 2016/2015 Course Number:EAC-ACC581 Teaching Language： English 1. Course Objectives and Outline This RST is intended to complement to the seminar of the instructor and most of all the topics are concerned with SMEs. To help efficiently prepare for their research plans, students may be better having practice researches in advance. This class provides those practices for students.
2. Learning Goal By the end of this semester, the seminar students are expected to finish writing their research plans. Students of this class, especially of the seminar of the instructor, are able to supplement something for their intending research interests.
3. Course Content and Schedule 1. Orientation 2. Overview of a research method Class 2-4: What basically to do for research. 3. Overview of a research method 4. Overview of a research method 5. A key to find an issue Class 5-9: Some topics for your reference. 6. A key to find an issue 7. A key to find an issue 8. A key to find an issue 9. A key to find an issue 10. Case study Class 10-14: Notice an issue and find ways to solve a problem. Do research by yourself for a suitable answer. 11. Case study 12. Case study 13. Case study 14. Case study 15. Summary
4. Assessment Criteria Class participation 80% (No show counts for zero points in the final evaluation). Report 20%.
5. Textbook and Reading List Class2-4: Available at Hirai book case. Class5-9: Papers, 9 in total, are to be provided
a week in advance. Class 10-14: Cases, 5 in total, are to be provided a week in advance.
6. Preparation and Review Preparation is indispensable for having good score in class participation.
7. Note（Requirements, E-mail, Office Hour） [email protected] Office hour: 12:00-13:00 Thursdays. In case, preferable for prior notice by a student.
Class Title：RST : Corporate Finance 1 Instructor：Noboru NISHIYAMA Semester：Spring 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 will be welcome to this RST course. Especially the student who expected to develop his/her capabilities to apply statistical analysis based on own research topics.
3. Course Content and Schedule The class will be given in Hirai #2 classroom at 18:00-19:30 on Wednesday from the beginning of April to the end of July in 2016. ; 15 classes will be held in total. Each student has to choose a specific topics of his/her interests in own area. All students will select some academic articles in line with each research topics and make some presentations to explain the summary of them in the class. All students must submit summary paper separated from presentation materials afterwards. ※International Seminar at CUC is held on 6.8 instead of the class on that day. ※The class on 7.6 is cancelled and rescheduled to 7.13. Then the final class of RST is extended to 7.27.
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 that each students require to review
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, 6 April when we will discuss the direction of the class and how to deal with different statistical category of the topics in the class.
Class Title: RST : Information Systems 1：Professor She-I Chang Semester：Spring Course Number: EAC-MAN572 Teaching Language： English 1. Course Objectives and Outline
The primary aim of this course is to introduce students to the majority of the qualitative as well as quantitative research methods used most frequently by management scholars, particularly within the domains of Information Systems studies. Basic knowledge of these methodological approaches is absolutely critical to the comprehension of academic publications, the evaluation of empirical studies and the design of own research projects. The specific learning objectives of this course are as follows. At the end of the semester, students who have successfully participated in this course should be able to:
- Explain fundamental research philosophies and approaches pursued by business scholars, including the distinction between positivism and interpretivism. - Identify the methodological approaches that are suitable to investigate different types of research questions and hypotheses. - Describe the main features of different qualitative methods, including interview approaches, case studies, grounded theory analysis and ethnography. - Interpret the meaning of the most important statistical indicators featured in quantitative analyses such as regression, factor analysis and structural equation modeling. - Critically evaluate the quality of the methodological approaches presented in published studies featuring the methods covered in the course
This course is also designed to provide students with the resources needed to select from a range of both qualitative and quantitative data collection methods for their thesis. By examining the applicability of different methodological approaches, students will find that the material covered in this unit will assist them in the development of a fully-referenced research proposal for their thesis.
Class Title：RST : 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 16:20-17:50 on Tuesday from the beginning of April to the end of July in 2016. Each student who enrolls for the course, first, has to choose a specific problem of his/her interests in international or domestic politics. She/he is, then, requested to make an oral presentation on why he/she is interested in the problem, and finally, submit a term paper to argue how the problem should be understood and/or solved. A detailed schedule for the course will be fixed in the first class on 5 April.
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, 5 April, where a detailed orientation will be provided.
Class Title: RST : 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: Global Health 1 Instructor：Prof. Yoshitaka TSUBONO Semester：Spring Course Number:EAC-ACC577 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. A short list of recent example includes: How does Syrian refugee crisis affect health of the people fleeting the country? How does new Zika virus disease outbreak affect Rio Olympics and travel industries in Brazil? What social and economic changes would be expected by the abolition of one-child policy in China? What is the consequence of merger on US and non-US pharmaceutical corporations which aims to evade US corporate tax? In this class, the students read, present and discuss latest news articles on health and medicine reported in International New York Times. Articles in International New York Times are selected as teaching materials because the newspaper is one of the best in terms of quality and breadth of coverages in the fields of health and medicine, not necessarily because the lecturer endorse general political views of the paper, including its support for the Democrat, interventionist US foreign policy, etc.
2. Learning Goal The students are expected to learn about the latest news and events in health and medicine and how they affect Global society at large. They are also expected to obtain skills to critically evaluate the credibility of news articles.
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：Seminar Class on Accounting System Design 1b Instructor：Professor Toshifumi Takada Semester：Spring Course Number: EAC-ACC584 Teaching Language： English 1. Course Objectives and Outline Students who write a research paper can attend this Seminar Class for Accounting System Design 1b. They can learn how to focus topics, the methods how to collect samples at this seminar class. You are required to make a presentation at every class. Reading prior studies is also important. Double Degree (DD) students will return your home university after having finished Spring Semester and a supervisor of home university and Professor Takada will also a co-supervisor.
Class Title：Seminar Class on SME Finance 1b Instructor：Professor Hiromitsu Takemi Semester：Spring Course Number: EAC-ACC586 Teaching Language： English 1. Course Objectives and Outline By the end of semester, you are required to submit a research plan in complete manner. Complete manner means that following the plan will lead anyone to write and submit a research paper in polished manner by due date.
Class 1: Present several theme candidates that you intend to do for the research paper which is an integral part of master’s in professional degree of IGSAP. Class 2-8: You should present each of your choice of previous researches in precise and concise manner. Class 9-10: You should present the commonality and difference among them and your insight with respect to your theme. Class 11-13: Based on the previous classes, you should complete the literature research. The example pier reviewed papers were provided in the last semester. Class 14-15: You should prepare and submit the full- fledged research plan.
During the semester, you are expected to have how to write a research paper in an academic manner besides what to write. You should be efficient in using foot notes, excerpts, style of reference, etc. You should have already attended the classes for academic writing. Reading many pie reviewed papers and noticing the uses of footnotes, etc. will be very helpful for the polished research paper.
Class Title：Seminar Class on Policy Formation 1b Instructor：Prof. Ra MASON Semester：Spring Course Number:EAC-ECM579 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. The objective is to provide an opportunity for students to work with their peers and thesis supervisor in an interactive class environment – honing argumentation, thesis writing and presentation skills.
2. Learning Goal In this seminar course, students are expected to build on the initial groundwork that they have already completed on their research papers. They will complete and present their literature reviews and further refine what they are going to argue in light of initial research findings. Students will also develop the capabilities and skills they require to write excellent academic papers, through discussions in class and guidance provided by the supervisor.
3. Course Content and Schedule The seminar course, in principle, will be given in the Hirai Classroom at 18:00-19:30 on Tuesday from the beginning of April to mid July 2016. A detailed schedule will be decided upon in the first class on 5 April.
At an early stage of the course, each student is requested to give a short presentation – including a progress report from the previous semester where appropriate – of his/her planned research paper. This will be commented upon by fellow students and the supervising professor, and refined via intensive, interactive feedback and revisions throughout the following weeks. A presentation date for the completed literature review will also be assigned within the schedule to each student. In the final stages of the class, each student is required to make a full assessed presentation of her/his paper in its current form, including any initial findings and areas that require further development prior to final submission of the thesis/research paper.
4. Assessment Criteria Attendance 33.3% (approx.) Frequency and quality of remarks in class 33.3% Presentations and materials 33.3%
5. Textbook and Reading List Readings will be advised in class, depending upon the specific literature pertaining to each research topic.
6. Preparation and Review Students will be expected to prepare PowerPoint slides or other suitably formatted material in order to present their research.
7. Note（Requirements, E-mail, Office Hour） Every student who enrolls for the Seminar 1b course is also advised to take one related RST on public policy throughout the Spring 2016 semester. Accordingly, students should be present without fail in their first RST class of the semester.
Office hours can be booked via email: [email protected]
Class Title：Seminar Class on Modern Public Policy 1b Instructor：Prof. Hitoshi OHNISHI Semester：Spring Course Number: EAC-ECM579 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 18:00-19:30 on Tuesday from the beginning of April to the end of July in 2016. A detailed schedule will be fixed in the first class on 5 April. In an early stage of the course, each student is requested to give a short sketch of his/her planned research paper. This will be commented upon by fellow students and the supervising professor, and refined via intensive, interactive feedback and revisions throughout the following weeks. And, in the final stage, each student is required to make a progress report on her/his paper.
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 16:20-17:50 on Tuesday from the beginning of April to the end of July in 2016. Accordingly, the student has to be present without fail in the first class in RST 1, which will start at 16:20 on Tuesday, 5 April. An orientation towards the seminar course will immediately follow the first class in RST 1.