School of Management - curriculum
Courses for Freshman
Theory of General Management
In this course, students should aim at forming the base in management subjects by sorting out and understanding basic concepts in management. Major theories has it that subjects of management are: (1) corporations and (2) organizations. Since this course is an introductory course, the arguments for these two kinds of theories will be introduced.
Therefore, in the first semester, corporations based theories will be introduced. In the second semester, organization based theories will be introduced. However, since the organizational theories were developed mainly with corporations, we will be taking examples of organizations from among corporations.
In simple terms, in the former, the focus is money. In the latter, the focus is people. Students as they enter university have very little experience as human beings.
Many of the students will be taking up management for the first time. The students at the university will be learning about corporations and management, which is not just stories but science. Therefore, students should make efforts to begin with the basics.
In this course, students will learn about development in corporate management after the industrial revolution. In that regard, we will be learning about England and the United States as major subjects. Ahead of the rest of the world, England achieved industrial revolution and led the world economy in the 19th century. The United States built the business systems for mass production and mass sales and led the 20th Century. Also, from the point of view of comparative management history, we will take up development in Japanese management, especially about zaibatsu and production systems. The main theme of this course will be, by following in the development of corporate management the causes of changes in the leading countries of the world economy, obtaining the perspectives for the future. In recent years, there has been much talk about collapse of the bubble economy in Japan and this can be sufficiently considered by the framework mentioned above. We don't think the so-call "historicism," which looks to lessons in history, is complete and flawless but, in this management history course, we would like to have come historical interpretations that would be useful for the contemporary economic policies and corporate decision making. By looking at events from historical points of view, it would be possible for us to confirm on the present day where we are living from long-term and institutional points of view. It is on this point that there is meaning for studying history.
In the advanced information society to come, it is indispensable to have supports from effective information system in order to conduct smooth operation of corporate management. In this course, after achieving sufficient understanding on the necessity of information management, students will learn about the current status and tasks of concrete corporate information systems such as the strategic information system (SIS), which resolves and supports management decision-making problems, and the office information system (OIS), which aims at improving productivity in the offices. Due to environmental changes trends in informationalization in recent years, for example, establishment of virtual corporation is made reality by use of internet and multimedia. Thus, the problems of management information system does not simply remain as internal problems of corporations. The problem must be considered as those affect corporations and even the society as a whole. Students will be learning these through concrete examples.
This course is for those students who will be learning bookkeeping for the first time. The goal of the course will be for the students to achieve the level of passing Class 3 of Bookkeeping Certificate by the Japan Chamber of Commerce after attending the lecture throughout the year. (Some comprehending capability required.) Since it is necessary to learn bookkeeping step by step, if a student is absent from a class, he or she must catch up on his/her own.
Courses for Freshman and Sophomore
This is an intensive course in Listening and Reading intended for those who wish understand native English presentations and speeches, or who wish eventually to study at a university in an English speaking country. It is not a conversation course. Significant progress in a foreign language requires large amounts of time practicing that language. For this reason, the student will be expected and required to spend several hours a week on reading and listening practice. The class meeting periods, once a week, will be used to practice listening and reading comprehension from the text books. Some video materials will also used. The majority of the students time will be spent outside the classroom on reading and listening practice, using a combination of computer multi-media, printed books, cassette tapes and videos. Entry to the class will be limited to 30 persons on a competitive basis: An examination will be given at a time and place to be posted in late March.
Courses for Freshman through Senior
Overseas Study Programs
For those students who participate in short-term training at Chukyo University's overseas affiliated universities (California State University, CHICO and Griffith University and University of South Australia and Nottingham University), after evaluating on the learning results and reports after training, two credits will be given. Do not forget to register, before participating.
Courses for Sophomore
Theory of Marketing
In this course, the lectures will be provided so that the students can achieve overall and basic understanding on managerial marketing.
Theme:Approaches to corporate accounting principles Goals: Centering on Principle of Truth and Principle of Singularity as general principles
(1)Concept of truth in German Commercial Law
(2)Proper bookkeeping principles and GOB
(3)Difference between capital transaction and profit/loss transaction
(4)Limits of superiority of information transmission mechanism
(5)Principle of continuity and operation on profits
(6)Idea on creditor protection
(7)Principle of singularity and the like
There will be lectures which deal with the discussions on the following: passage account items; methods of depreciation; inventory asset evaluation method; limitation of occurrence principle by expense-profit correspondence principle; limitation of expense distribution theory; stock company accounting (range of distributable profit); international accounting standards, etc.
In this course, students will learn about behaviors of contemporary corporations in Japan. The goals is for the students to achieve basic understanding on the concept of corporations. In other words, the objective of the course is to answer the simple questions: "What is a corporation?" Corporation are varied: scale, form of capital, and enterprise contents are all varied. Corporation are greatly different, for example, in Japan and in the United States. Therefore, it is not possible to cover all in 12 or 13 lectures. Therefore, students should consult references and learn as much as possible through newspapers, magazines, television, radio and so forth.
In this course, students should learn about corporate globalization among Japanese and American multinationals. The class will proceed from both micro and macro points of views. The students will read references on corporate globalization among Japanese and American multinationals for grasping the real picture and they should deepen the historic recognition about the coming of the "Age of Borderless Economy."
Small and Medium-sized Enterprises
Theme: Grasping the growth and stagnation factors of small and medium-sized enterprises in Japan and the United States from the aspects of corporate structure. Goals: Attain grasp on the important factors for management of small and medium-sized enterprises from the changes in the industrial structure in Japanese and American economies. Attain perspective on the future of Japanese small and medium-sized enterprises.
Organization and Management
In this course, organizational phenomena are examined from the following four points of view.
Part 1:History and tasks of organization and management
Part 2:Basic theories of organization
Part 3:Organizational design
Part 4:Organizational operation
In part 1. History and tasks of organization and management are examine.
In Part 2, basic theories of organization as for "what is organization?" will be considered.
In Part 3, the ideas of organizational design and design process will be examined.
In Part4, organizational operation-related problems will be considered.
Based on the financial statements about which freshmen have learned to make them, this course will explain how financial statements are used on the actual business scene. This will be the information provision functions of financial statements. One depends greatly on accounting information on the actual decision-making scenes: which corporations to vision for employment information?; which one of the plural number of project plans to take?; or which stock to acquire? Since the accuracy of decision-making depends greatly on the quality and quantity of the information, knowledge about "information provision" functions of accounting is essential for business. In the class, the effects of accounting on corporate activities will be explained through newspaper articles from time to time. I would like the students to understand that "accounting is something close to us and knowledge of accounting is essential for corporate management."
Courses for Junior
As a theory of production management, Toyota's production system has become popular world-wide. What the method basically does is to exercise overall management on the production processes as a whole. In addition, improvement activities are built into the Toyota's production system, which makes its activities dynamic and there are fusion of technology and organization in it. With the above as the background, the course, in the first semester, will discuss production management in the broad sense and, in the second semester, Toyota's production management system.
In reflection of drastic changes in the management environment after the 1980's, the field of financial management is changing greatly. While keeping such management environment changes in mind all the time, students should build firm ground on the basic concepts and methods of financial management. Then, students should move on to build problem-solving capabilities concerning financial management. In the class, actual date from the empirical studies and theories that have been built so far will be combined for very stimulating class. Exercise will be given from time to time on which students should actively grapple.
In the first semester, basic theories and history of labor management will be discussed. In the second semester, history and current status of Japanese labor management system will be outlined. The lectures will proceed while keeping the relationship with the local communities and foreign countries in view. The total picture of labor management will be made clear while taking examples in automobile industry, especially Toyota Motor Company. Furthermore, through comparisons with European and American companies such as Volvo (Sweden), GM (the United States), VW (Germany) and so on. We will be thinking about so-called Japanese labor management system and Toyota labor management system. Throughout the year, we will be discussing structure and system of labor management and work and live of automobile workers who work in the system. We will be approaching work and life of automobile workers in different countries and different periods as much as possible.
Special Lecture I
The purpose of special education at the university is to teach the students the systematic basic knowledge in special field. In addition, using the basic knowledge obtained, the special education will motivate the students to elementary application and concrete development. In order to do this, the development and improvement in special education must be conducted while enlarging the contacts with the industry. Furthermore, rapid changes in economy and society in recent years are making the existing systematic knowledge obsolete and are rapidly enlarging the gap between understanding and reality and intellectual system and actual society. In this course, we ask the corporate exectives to invite to the class and give the students "true opinions." These people are much experienced and achieved a great deal in corporate management and they are active at the front line. This way, by bridging the gap between the intellectual system and actual society, we can achieve the goal of improving and developing specialized education.
Reading in Foreign Language about Management I
There are two kinds of distribution policies: One has the national government as subjects and the other big businesses. The latter is also a market policy. In recent years, distribution policies by big business can be grasped as market policies. In the course, we will not only consider distribution channel policies but also product strategy, product cycle strategy, product development strategy, price strategy, sales promotion strategy, advertising strategy, and so on. Lastly, we will be considering distribution strategy with the national government as its subject.
Courses for Junior and Senior
English Lecures in Comparative Culture
Theme: Management and Culture- Searching for a Global Vision
The objectives are to step toward the globalization of higher education introducing management authropology and international management through English lectures.This program will help students to get accustomed to listening and understanding English. We will study 'What is the company?' with a global vision and step toward questions, and discussions in English.We invite all those interested to attend: all students as well as working people and those living near Chukyo University. Especially welcome are foreign students, foreign workers in multinational corporations, those looking toward study abroad and/or hoping to enter international corporations.
Taxation Law and Taxation Accounting
The taxation law referred to here is the corporate taxation law. Also, in general, the taxation accounting is interpreted as accounting for calculating taxation income according to corporate taxation law. Therefore, the taxation accounting is often considered as simple calculation method for it. In some cases, it is misinterpreted as taxation law often distorts the corporate accounting. Due to these situation, it may be that the name taxation accounting is not properly expressing the problems posed by taxation law on corporate accounting. Therefore, at our university, in order to include what corporate accounting can learn from taxation law in the conventional taxation accounting, we use the name Taxation Law and Taxation Accounting. This way, we intend to approach the reality in actual work as: "the actual work of accounting is taxation accounting itself."
Management Model Analysis
In order to analyze and solve problems in the management science, in this course, students will learn how to use a PC. In the class, students will use a spreadsheet program called Excel. During the class, a student will work out a given task by oneself or working with another student. Some of the topics taken up in this course overlap with those in Management Science. In this Management Model Analysis course, we do away with theoretical explanation as much as possible and place importance on practical methods as much as possible. Therefore, registration with for the Management Science course is strongly recommended. The students taking this course need to work with computers outside the course. (This is because, in order to solve the tasks given in the course, it seems the class time is considered to be hardly enough.)
International Communication II
(Conditions for taking this course: The students taking this course is required to have taken International Communication I) Only students who have taken International Communication we should take this course. In the introductory course, we only deal with various locations viewed from cultural areas. In the advanced course, we will be further pursuing the area themselves. We want to be examining cultural phenomena in detail beyond history, religion and cultures of various countries and looking at how religions and politics view from global points of view are dividing up and integrating various ethnic groups. In the second semester, students will by themselves select certain areas and topics and individually work on their projects. In order to pick up topical phenomena, we will be using various materials, mainly videos.
Industrial management is one category of management science. Therefore, it must be stressed that "industrial" management does not necessarily mean engineering and scientific nature. In this course, we will be focusing on progress of technology and the problems of production, labor, and management within corporations. By elucidating progress, contents and role of technological innovation within corporations, we will be thinking about the following problems: how the technology changed the way the corporations are, management, production and labor, how it is going to change these and what are the capitalistic corporations and capitalistic management.
International Monetary Theory
If an area of management science studying the laws in international economic activities is to be called international economics, international monetary theory is part of the area. On the other hand, international monetary theory is related to monetary theory, as its name indicated.
A good example is foreign exchanges. In terms of an exchange system, it has an common elements with domestic exchanges. However, as far as market phenomena peculiar to foreign exchange occur, foreign exchange deal with exchanges among different currencies that arise from transactions going beyond national border.
Therefore, we can consider that the subjects of international monetary theory are wide-ranging: from technical aspects of foreign exchange transactions to hegemony of nations and currencies in the international economic relationships. Following the standard, the lectures will mainly cover: international trade balance foreign exchanges; international currency (systems); international financing (capital); and markets.
Our final goal is understanding the reality. This year, we will be especially focusing on the background and meaning of European Monetary Union (EMU), whose date is set at the beginning of 1999. This is providing a very timely material for thinking about what is a nation and what are currencies.
Management is a subject for analyzing management problems scientifically. What we mean by analyzing scientifically is approaching problems in a quantitative manner and not by experiences and hunches. We use mathematical models in order to obtain the optimum or sufficient solution. This is solving the following problem in a quantitative manner, for example: "A corporation manufacturers a plural number of products and when making a production plan for the next year, in order to maximize profits using the raw materials and workers currently available, what are the number of units that is to be produced for the products?" In that regard, management science is a rational theoretical and technological system for obtaining necessary information in the decision-making process for resolving various management problems. In this course, students will be given example problems in order to understand and learn basic techniques of management science.
There will be lectures on the following topics.
- Basic considerations of managerial accounting
- The relationship between managerial accounting and budget control and management analysis
- Creation and progress of budget control
- Profit planning and budget control
- Budget system
Culture involves all aspects of human life. Therefore, this course will focus on expression behaviors of various races. We do not want to take an attitude of grasping everything about a subject by defining words, without feeling anything. On the other hand, when we feel something is good or wonderful, if we do not know how to communicate about it and that is regrettable. We will be comparing various expression behaviors of people including those of ourselves in different areas and time and we capture by words the characteristics and background of these for deeper understanding. These are our goals of the course. We will be using a self-made textbook by the lecturer.
Courses for Junior and Senior
How did the Japanese financial system change, and deregulation, internationalization, and electronization are in progress? How did the financial policy change in view of the financial system? Can Japanese Banks stabilize the value of yen just by controlling the money supply? Can Japanese Banks realize the continuing growth without inflation through controlling money supply. What are the cases when financial systems are effective? There are numerous textbook on financing. The books that students are required to read will be indicated as necessary.
The economy are processes of considering how to satisfy material wants of a society. That is to say, the economy are processes that relate to production and distribution. The mankind has resolved these processes through: economy by customary practices; economy through commands, and economy of markets. The further we go up on the history, the more these processes were found mix in with the religious, social and political customs prevalent in the time. The economic history deals with the historic development of the processes or the divisions above. In this course, the way the division developed mainly in the western society will be explained.
In this course, laws that related labor relations will be lectured while citing the latest examples. These are considered useful for taking exams for entering corporations and for taking national exams.
Students at our university will be actively working in corporations and government offices soon after graduation. The lectures will first take up troubles relating to work, from the time you begin working and until the time you retire from work: cancellation of employment, punishment for tardiness, absenteeism, illegal and activities, sexual harassment, retirement age that is rather early, problems that are rapidly increasing concerning illegal aliens and part-time workers. (The first semester). Furthermore, we will examine mechanism for decision on salary (group negotiation and labor agreement) and legal theory for labor unions (second semester).
In Japan, there will be a complete enforcement for 40-hour work week system from April 1, 1997. Health care leave for the care of aged will begin after birth leave system and 60-year retirement age will begin after that. The areas of labor law is changing and without the latest knowledge of labor law, it would not be possible for the future corporate employees to keep on working.
The civil law is a very basic law in the society. Since the commercial law and labor law are built on the basis of civil law, and civil law is the basis of everything else. The civil law is made up of five elements: general rules, obligations, kinship, and inheritance. The lectures will mainly cover the former three, are rules on assets. However, the articles in this section of the law are old style Japanese written with katakana. Students should acquire the skills for reading them and should be able to discuss interpretations for the code.
Literally, commercial law is about commerce. However, in our contemporary society, economic activities are going far beyond commerce and they are advancing into the region where corporate activities are more apt words for describing them.
Therefore, in this Commercial Law course, we discuss corporate law under the name. The contents of the course will be sufficient relevant to the aspects of legal restriction, which can be properly be treated as subjects in the Department of Management.
Students are advised to come to classes with flexible thinking and the Book of Six Laws.
Courses for Senior
Readings in Foreign Management Materials
Students will take turn in reading: Robert E. Hall and John B. Taylor (eds.). Macroeconomics.
Seminar I and II on Management
The basic goals of this seminar is for the students to learn about changing and complex environment surrounding contemporary corporations and varied existence of corporations attempting to cope with the environment for their continued existence and prosperity, from the point of view of the study of management.
For this goal, we hope the students will deepen the knowledge they have already obtained on the subject of management and eventually to pursue one theme in its depth. Furthermore, with corporations as start points, we hope students will obtain broad scientific thinking on the society as a whole.
This seminar is on various problems of management and control. Especially, focus will be on management problem of mid-level corporations and small and medium-sized enterprises. Those students who are participating in the seminar should read the textbooks and make presentations on appropriate cases, on which there will be discussions by everyone participating in the seminar. The junior students will especially used the three volumes as textbooks.
Theme:Theory and Practice of Marketing
As elements comprising the subjects of marketing there are marketing research, product planning, sales routes, advertising, sales promotion, sales by personnel, price decision, service, and material distribution. These should not be taken as problems of departmental management but rather as a system, which is the point of view of managerial marketing. We recommend the students to be engaged in group study on these themes, as they are the same areas for the Sales Person Certificate (national examination). For example, at Meitetsu Department Store, acquisition of 2nd Class Sales Person Certificate is not the requisite for promotion for a manager. When students look for a job, such certificate will be considered important as an objective standard. One of past participants of this seminar, a female student, obtained 1st Class Sales Person Certificate while still being a student.
The corporate accounting is Japan are composed of three pillars: corporate accounting principle, commercial law, and taxation law. In this seminar, students will conduct basic study on corporate accounting principle. At the same time, they will study how the corporate accounting principle is affecting commercial law, and taxation law. (The accounting based on such legal systems is called institutional accounting.)
As is often said, the practical accounting in Japan is often said to be "taxation accounting itself, which signifies large role of taxation accounting. Therefore, this seminar will pay special attention to handling based on taxation.
Theme:What are corporations and management?
The primary goal of Management Science Seminar is understanding the basic characteristics of corporations and management. Based on this understanding, we will consider many problems faced by contemporary corporations and various "methods, procedures, and institutions" for overcoming the problems. This will give a wide-ranging answers to the question: What are corporations and management?
For junior students, we will begin by taking turns in reading basic references. Students should obtain one's own problems. In the second semester, students should deepen these problems.
Senior students will take turn reporting their research and they will deepen this through discussions. The final seminar paper will focus on this them in the third year. It may be necessary for some students to prepare for the training overseas. But students should work by their own principles.
Theme:Research on financial theory, financial system, and financial policy
Our life is closely related to financing. Students who are not interested in financing should not take this seminar. Actually, discussion on financing may not be interesting. Financing could be boring. However, we are not interesting in conducting barbershop conversation. Financing is a difficult subject. Therefore, we would welcome those students who want to challenge a difficult subject.
Theme:Financial characteristics of Japanese corporations
In this seminar, we focus on the corporate configurations form conglomerates to small- to mid-size companies and we tried to have a grasp on Japanese corporations that are struggling in the waves of internationalization. After we pick out problem areas, students are encouraged to participate in active discussions. Through these efforts, student capabilities should be enhanced step-by-step. Since base subjects are management and accounting, we welcome those students who hold interests in these areas.
For junior, in order to cultivate basic knowledge in financial management, we will be reading introductory materials part by part in: financial management, management, and accounting. Important elements in seminars are faculty-student and among-student inter-exchanges and we would plan on seminar trips and evening meetings as much as possible.
Theme:Grasping the essence of borderless economy
Today, we are living in the age of borderless economy. The major players in this are multinationals. In this seminar, we will be taking up Japan-US relationship in the age of borderless economy in relation to activities of the Japanese and American multinationals in such major areas as:
- differences and common characteristics among Japanese and American multinationals:
- increased value in yen and globalization of Japanese corporations;
- applicability and universality of Japanese production system;
- effects of globalization of Japanese and American corporations on "national economy" of the two countries.
The class will be led by student presentations, with active participation in discussions.
Theme:The Toyota labor management system
The faculty and students will be learning together in this seminar and each one of us should be thinking with our own heads for our own words and actions. This will be a training for everyone in this seminar.
Many students hate studying at high school. In high school, the education stressed being "taught" and "rote memory" played the major role. But this is essentially different at college level. We "learn" at the University and I would like my students to have this always in mind. While learning from each other, we take responsibility in finding our own way of living. In this seminar, we would like my students to take interests in the material and that is the first and foremost important thing.
This seminar is for students who want to engage in the most advanced research using computer in management science. In the seminar, we will us Mathematics, a technical programming language for Macintosh Power PC computer.
Among the topics taken up in this seminar are those that are the same with these taken up in the Management Science course. Therefore, those students who attend this seminar are strongly recommended to take the Management Science course at the same time.
In this seminar, very powerful programming language is used. Those who are interested in going deep into management science should also learn spreadsheet programs that are widely used in business. Students are also strongly recommended to take "Management Model Analysis" course.
In this seminar, we will take up "Keynes" by Hiroshi Yoshikawa. Also, we would like to enhance individual intellectual capability by using computers. For example, students should learn to use word processing programs, beyond just obtaining clean copies of your handwriting and process large amount of data using Excel, a famous spread sheet program for statistical analysis. No special knowledge of computers and statistics is necessary. In the American and European universities, use of data at library, internet, and reference retrieval using PC communication databases are very common. Therefore, at Japanese universities, we should introduce this and I would like the students to actively practice writing papers,using the software mentioned above.
Theme:Foreign cultures affecting Japan
With the advancement of technology, world is not a small place. We talk casually with people overseas over the telephone and we can visit many parts of the world in several hours once we get on the airplane. However, as we can see in the newspapers and television, there are still international tensions and misunderstanding. I think true communication has not been established yet. International communication should not just remain at knowing the language. The communication should be based on true sympathy and respect for culture and people of foreign countries.
In order to take up topics that are interesting, we would like to use mainly videos and other materials.
What are small and medium-sized enterprises or what are they not?
In this seminar, we would like to be thinking about the above questions in relation to Japanese and world economy. In the seminar, we will take up not only books on small and medium-sized enterprises but also wide-ranging books on Japanese economy and society. As necessary, we will visit small and medium-sized enterprises and talk to the management. There may be opportunities to visit factories.
We would like to place importance on reading, writing, listening and talking.
References will be indicated in the seminar as necessaary.
Theme:Thinking about Japanese organizations
In the seminar, we would like to be thinking about problems of Japanese organizations, which are called into question at various occasions after the collapse of the bubble economy. We will be examining the differences between European organizations and organizational management and those in Japan. I would like to think of this seminar as a locus for intellectual stimulus for the students. We would like my students in the seminar to have liking for thinking and discussion and to be outspoken about one's thinking and remarks.
We will be mainly taking part in reading books and having presentations in the seminar. At the end of the year, students are to turn in seminar paper.
Theme:Technological innovation and corporate management, production, and labor problem
This seminar does not have industrial characteristics i.e. it is not only on technological and engineering problems. For junior, we will not limit the theme to industrial management and we will read basic references in management and related areas and we will make as much efforts as possible for learning basic theories. For senior, students will select their own themes.
Since this is a seminar, it would be important for the students to have their own awareness of problems and points of views in order to have one's own research theme. We would like the students to take interests in the subject of management and actively take part in the discussion. We would like to have opportunities to visit factories and hold over-night seminar.
Theme:International financing, security market
With the emergence of internet, it is now possible for us to sasily access a large amount of information across national border. For example, you can read newspapers from all over the world in your own room. It may not be quite so easy as to turn on a television but technically, internet is not so difficult. For those who would like to observe the world over, this is the most wonderful age ever. However, internet is not very popular among students, probably because students do not feel the need for it, apart from the fact that NTT within-city charge is high! Therefore, in this seminar, we would like to point out the necessity for internet. We would like to leave practices on word processing to other seminars. In this seminar, we will practice skills to understand the world with the internet. With our subjects as various problems concerning international financing and security markets, we will proceed with our seminar by reading and making presentations on textbooks analyzing the present conditions of these from historical points of view, for understanding the structure of our subjects. Reading newspapers and retrieval using internet will be just our daily routine.
Theme:Looking at corporations and organizations from information
As we see advancement of computer networks, what should the corporate management be like or how it should change?
On the other hand, with the technological advancement, it is now possible for all corporations to build a certain information system. Why is it that there are profit differences among corporations?
In our seminar, we will be reading references on such problems and we will be making company visits for solutions to these problems.
We will also be using PC's for simple statistical analyses on management data. Students may be making their own homepage on the network.
Theme:Financial accounting and its present day role
As the environments change, there is need for change in the accounting, which at the base of profit-loss calculation, indicating corporate activities. In recent years, there is increased trading in swaps and other financial products, which have not been provided for in the current accounting. The condition is such that sorting these in accounting thoughts is not catching up with the reality. In the real practice, there is no room for waiting for the establishment of theories.
Thus, on the forefront of business, there are many opportunities where one has to cope with reality by acquiring one's theory even in the field where theory has not be established yet. In this seminar, students will be asked to learn the roles of accounting while assuming various business scenes. And they are asked to understand the effects of these on business. The goals of the seminar is; Fusion of Theory and Practice. Courses in School of Commerce
Introduction to Distribution
The Outline of Distribution is an introductory lecture on overall contents of specialized courses in commerce. It may give an impression of hodge-podge subject due to its "outline" title. In order to avoid this, I would like to propose the subject of marketing as the new science on distribution of commodity. This marketing is something that have been developed in the United States at the beginning of the 20th Century, replacing the German study on commerce. What should be noted is that this marketing is based on socio-economic point of view and not the managerial marketing, which students will be taking after their first year. In order to complement it, managerial marketing will be partially introduced. Since the marketing taken up in the Outline of Distribution is socio-economic marketing and its main subjects is distribution mechanism. The references will be introduced as necessary.
The marketing environment around commerce is greatly changing. Those who are engaged in commercial management must quickly and accurately the markets and cope with it or else they will be left behind in competition. In that sense, market research plays a vital role for commercial management and marketing, as it deal with collection, analysis, and processing methods of information on the market.
In this course, students are asked to enhance their knowledge in practical aspects of market research: significance of market research in the advanced information society today; methods of market research; analysis and processing methods of data, what can be said from the analysis results; how to read the factors behind the data; and how to reflect the analyses to commercial management.
Courses in School of Economics
The national government is engaged in various activities such as: maintaining law and order; public enterprises, social welfare; education; science and technology; and so on. The funds necessary for such activities are obtained through collections of taxes from the nation. Such activities of the government is financing and the study of financing concerns this.
This course will mainly deal with: why is this financing activity by the government is necessary?; what are the governments income that support government activities, and especially, what are the conditions of the taxes that are the major income?; and what are the relationships of the financing to the corporate activities and individual life and what are its effects on the national economy?
The contemporary financing is closely related to development of Keynesian economics and modern economics. The students are asked to study modern economics as it is necessary for understanding in this course.
In the first semester, the course will focus on systems of labor economics and theories and history of social polity. In the second semester, the history of labor and social policy in Japan will be outlined. Especially, there will be theoretical and empirical elucidation on enormous accumulation in the corporations and conditions of labor class in the post-war period in relation to the government's labor and social polity and labor management of major corporations. Furthermore, there will be clarification on the current status and problems areas for different areas and subjects concerning the contemporary labor problems.