JAPANESE ENGLISH
THE FACULTY AND THE GRADUATE SCHOOL OF ECONOMICS
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E-mail Addresses of Teachers @
Economic Theory and Statistics @ Comparative Economics
Socio-Economic Planning and Policy Science @ Management and Accounting
School of Humanities and Social Sciences @



Economic Theory and Statistics PAGE TOP£
Shimizu Koichi
Major Economics of Institutions, Labor Economics, Automobile Industry (especially Toyota), French Economy
Research Interest
Selected Publications K. Shimizu, Le toyotisme, Reperes/Editions La Decouverte, 1999. M. Freyssenet, A. Mair, K. Shimizu, G. Volupato (ed), One Best Way? Trajectories and Industrial Models of the World's Automobile Producers, Oxford University Press, 1998. M. Freyssenet, K. Shimizu, G. Volupato (ed), Globalization or Regionalization of the American and Asian Car Industry?, Palgrave/Macmillan, 2003. F. Wakamori, K. Yagi, K. Shimizu, S. Nagao (ed), Regional Dimension of European Integration - Forefront of the Cross-border Cooperation, Minerva Shobo, 2007 (in Japanese).
Summary of Education On the research side, I conduct studies on the following themes:
(i) impact of the 35-hours law on industrial relations in France; (ii) the human resource and production management at Toyota, (iii) human resource management and production systems at Chinese carmakers; and (iv) the regional policy of the EU. As for the education side, I teach undergraduates economic dynamics as the area of my specialization, where the focus is on the relations between institutional changes and economic growth, in addition to standard economics subjects such as macroeconomics. On the graduate level, my lectures are on modern capitalism and economics of institutions.
mail/HP mail: kshimizu(a)e.okayama-u.ac.jp
HP: http://www.e.okayama-u.ac.jp/~kshimizu/
Xingyuan Zhang
Major
Research Interest
Selected Publications
Summary of Education
mail/HP
Nagahata Hidekazu
Major Statistics , Foundations of Information Science
Research Interest Estimation of the distribution@function, the data analysis about the company
Selected Publications "An introduction to multivariate analysis"(2001), "Introduction to Production Managenment using R" (joint work, 2008)
Summary of Education Estimating the distribution function from the data, we consider the better testing method by using its estimator.
In addition, we apply statistical technique for the data of many variable quantities about many companies and we derive the characteristic of those and analysis the
companies, We also lecture those methods and show the examples.
mail/HP mail: nagahata(a)e.okayama-u.ac.jp
Yoshida Takeo
Major
Research Interest
Selected Publications
Summary of Education
mail/HP
Wada Yutaka
Major Social Economics
Research Interest Labor Theory of Value
Selected Publications Wada, Yutaka, Kachi no Riron [Theory of Value], Tokyo: Sakurai-Shoten, 2003
Summary of Education @At the core of social economics exists the anti- or non-mainstream socioeconomic theory established by Karl Marx. My lectures deal with its two major bases: the labor theory of value which analyzes economy in relation to the amounts of labor embodied in its products and historical materialism which pursues the influence of economic structure on non-economic domains of society. The above book contains the results of my research mainly on the labor theory of value.
mail/HP mail: ywada(a)e.okayama-u.ac.jp
No Photo Sawaki Hisashi
Major International Trade Theory; Game Theory
Research Interest Strategic Trade Policy
Selected Publications Trade Policies as Signals of Private Political Pressure, Hisashi Sawaki, Review of International Economics, 15(5), (2007) pp. 878-88. Potential FDI Causing Large Distortions in Domestic Production, Hisashi Sawaki, Journal of International Trade & Economic Development, 17(4), (2008) pp. 485-500.
Summary of Education I mainly study and teach international trade theory. Recently, the focus of my research has been on strategic trade policy under asymmetric information.
mail/HP mail: sawaki-h(a)cc.okayama-u.ac.jp
Higashi Youichirou
Major Decision Theory
Research Interest Analysis of a decision maker who has a subjective state space, or erceives ambiguity about likelihood
Selected Publications "Subjective Random Discounting and Intertemporal Choice" (with
Kazuya Hyogo and Norio Takeoka), forthcoming in Journal of Economic Theory.
"Firm Specific Human Capital and Unemployment in a Growing Economy,"
Japan and the World Economy, 2002
Summary of Education The purpose of decision theory is to provide a foundation for
the decision maker's decision process through observable behaviors
(for example, consumption-savings choice). Moreover, I am interested in
applying resulting decision process to economic models
(for example, implications for portfolio choice and asset prices).
mail/HP
Furumatsu Noriko
Major Public Economics
Research Interest Economics of Education
Selected Publications Public Economic Analysis of Education, 2007, School of Economics, Okayama University.
Summary of Education I am majoring in economics of education, and have been engaged especially in the analyses of the optimal educational policies from a viewpoint of public economics.
mail/HP mail: furumatu(a)e.okayama-u.ac.jp
Murai Joushin
Major Statistical Mechanics, Probability Model
Research Interest Application of the statistical mechanics to economic phenomenon.
Selected Publications uLimit theorems in financial market modelsviPhysica A, Vol.383, 2007”NjCuStock price process and the long-range percolationviPractical Fruits of Econophysics, Springer-verlag Tokyo 2005”NjCuThe Dobrushin-Hryniv theory
for the two-dimensional lattice Widom-Rowlinson modelviAdv. Stud. Pure Math., Vol.39, 2004”Nj
Summary of Education Using the technique developed in the statistical mechanics, we study a probability model of a financial market based on some empirical results. We give a lecture on economic mathematics, probability model.
mail/HP mail: murai(a)e.okayama-u.ac.jp
Yokoo, Masanori
Major macroeconomics
Research Interest endogenous business cycle, nonlinear economic dynamics
Selected Publications "Chaotic dynamics in a two-dimensional overlapping generations model" (JEDC, 2000), "Stability, chaos and multiple attractors: a single agent makes a difference" (JEDC, 2003, with T.Onozaki and G.Sieg), "Misperception-driven chaos: theory and policy implications" (JEDC, 2008, with J.Ishida)
Summary of Education Modern macroeconomy consisting of interdependent agents such as households, firms, and government seems to repeat complicated fluctuations over time in a self-exciting way, even without external shocks. My research interests are in exploring mechanisms of such endogenous business cycles, mainly through mathematical modeling and its analysis. In particular, I currently investigate the occurrence of a type of dynamic complexity, called chaos, and the economic policies under such circumstances.
mail/HP mail: yokoo(a)e.okayama-u.ac.jp
HP: http://www.e.okayama-u.ac.jp/~yokoo/
Comparative Economics PAGE TOP£
Ota Yoshiki
Major Financial Accounting
Research Interest Usefulness of Financial Information
Selected Publications "Information Content of Net Incomes and Cash Flows in Pre- and Post-Announcement" The Journal of Business Analysis, No.20. "Post-Announcement Drift and Cash Flows" Okayama Economic Review, Vol.38 No.1. "Inflation and Announcement-Drift -Discussion about the Inflation Illusion Hypothesis-" Okayama Economic Review, Vol.39 No.2.
Summary of Education Japanese accounting standards have changed drastically in the past decade.
I believe that the usefulness of the new accounting information deserves attention, because the aim of introductions of these new accounting standards is to provide investors with more useful accounting data through the capital market-oriented system of financial reporting rules.
mail/HP mail: yoota(a)e.okayama-u.ac.jp
HP: http://www.e.okayama-u.ac.jp/~yoota/sotahp.htm
Taguchi Masahiro
Major Comparative Economic Development, Transition Economies
Research Interest Polish Economy, EU Enlargement
Selected Publications Masahiro Taguchi. "The Political Economy of Transition in Poland". Tokyo: Ochanomizu-shobno, 2005; Ryohei Nakamura, Masahiro Taguchi. 'Agglomeration and Institutional Effects on Dynamics in Regional Disparities: Experience from Poland and Japan', "Ekonomia" (Warsaw University, Poland), Nr 25, 2010, pp.3-31.; 'Mechanizm upadku socjalistycznego systemu gospodarczego', "Ekonomia" (Warsaw University, Poland), Nr 26, 2010, pp.3-28.
Summary of Education Current Researches: Economic History of Contemporary
Poland, EU Enlargement to the East, Lectures: Economics in Transition,
European Economies.
mail/HP mail: taguchi(a)cc.okayama-u.ac.jp
HP: http://www.e.okayama-u.ac.jp/~taguchi/index.htm
Teng Jian
Major China Economy, Economic Statistics.
Research Interest China Economy, Interdependence between China and Japan.
Selected Publications Chugoku keizai no Sangyorenkan( Input-Output Analysis of the Chinese Economy), Hiroshima City, Keisuisha, 2001. Chunichi no Sogoizon(Interdependence between China and Japan), Tokyo, Ochanomizu-shobo, 2009. gAn Input-Output Analysis of the Economic Dependence between Japanese Enterprises, Non-Japanese Enterprises in China and Japanh, Journal of Applied Input-Output Analysis, Vol. 13 & 14, Jul 2009.
Summary of Education About the China economy since 1978, many subjects involving reform and opening, and economic growth are taken up, and the result and problem are analyzed in theoretical and measurement.
mail/HP mail: teng(a)e.okayama-u.ac.jp
Niimura Satoshi
Major History of Economic Thought
Research Interest Adam Smith
Selected Publications Satoshi Niimura, Shaping of Political Economy: Adam Smith and Natural Jurisprudence, (in Japanese), Ochanomizu-shobo,1994.
Summary of Education Current Researches: Sympathy and Impartial Spectator in Adam Smith's Moral Philosopy, Equality and Well-being in Economic Thought.
Education: History of Economic Theory, Social Security(in Seminar).
mail/HP mail: niimura(a)e.okayama-u.ac.jp
Matsumoto Toshiro
Major Asian Economic History, Colonial Economic History
Research Interest Economic History
Selected Publications Toshiro Matsumoto.
Continuity and Discontinuity from the 1930s to the 1950s in ‚mortheast China, Shigeru Akita& Nicholas White ed., The International Order of Asia in the 1930s and 1950s, Chapter 10, Ashgate Publishing Co., pp.255-73, 2010
Toshiro Matsumoto.
Manshukoku kara Shin Chugoku@e --- Anzan Tekko-gyo karamitaChugoku Tohoku no Saihenkatei, 1940-1954 --- ( From Manchukuo to the Communist China ---the Industrial Reconstruction of Northeast China observed through the Iron& Steel Industry in Anshan, 1940-1954---),@2000, Nagoya, Nagoya University Press. jn Japanese
Toshiro Matsumoto.
Shinryaku to Kaihatsu( Japanese Colonial Occupation and the Economic Development in China), 1988, Tokyo, Ochanomizu-shobo. in Japanese
Summary of Education Current Researches: Continuity and discontinuity from the prewar time to postwar time in the northeast China
Lectures: Economic History of East Asia.
mail/HP mail: matsu(a)e.okayama-u.ac.jp
HP: http://www.e.okayama-u.ac.jp/~matsu/index-en.html
No Photo Ozeki Manabu
Major Economic history of Japan
Research Interest Economic history
Selected Publications EgSelf-provisioned Consumption by Farm Families in Interwar Japanh(Japanese), The Economic Review(Keizaikenkyu), vol.60,no.2, 2009. EgFrom Agricultural Bookkeeping to Household Analysish(Japanese), with Masahiro Sato, The Economic Review(Keizaikenkyu) , vol.59,no.1, 2008. @gClothing consumption and the concepts of flow and stockh(Japanese), The Socio-Economic History(Shakaikeizaishigaku), vol.69,no.2, 2003.
Summary of Education Current Researches: The standard of living of pre-war Japanese rural and farm household economy through the analysis of consumption levels and consumption structure. Lectures: Economic history of Japan.
mail/HP mail: ozeki-m(a)cc.okayama-u.ac.jp
Tsumori Takayuki
Major Analysis of World Economy, Analysis of East Asian Economy, Global Business Logistics, Port Economics
Research Interest Analysis of Industrial Organization of Japanese Port Transportation Industry, Analysis of Japanese Port Policy and Port Administration system, Analysis of East Asian Economy from viewpoint of Business Logistics Networks
Selected Publications East Asian Container Cargos Flow System and Japanese Economy, Ochanomizu-Shobo (in Japanese), 1997, and Contemporary World Economic System, (in Japanese) 2004 Yachiyo-Shuppan
Summary of Education I teach structure and its change of the contemporary world economy.
mail/HP mail: ttsumori(a)e. okayama-u.ac.jp
Hirota Yoko
Major Education for International Students
Research Interest Academic Japanese Skills, Civil exchange and civic engagement
Selected Publications Facilitation of International Students' Exchange in Their Local Community, (*Hirota,Y. and Oka,M.,Journal of International Student Advisors and Educators,Vol.10,2007).
'Economic Development and Cross-border Cooperation in Ireland',"Regional dimension of EU Economic Integration"(Wakamori Fumitaka,Yagi Kiichiroh,Shimizu Kohichi, Nagao Shinichi,(eds),Minerva,2007)
Summary of Education Current Researches: International Students' Exchange in Their Local Community, Civil Exchange and Social Capital Lectures: Japanese Economy for International Students, English for International Communication
mail/HP mail: yokoh(a)e.okayama-u.ac.jp
Socio-Economic Planning and Policy Science PAGE TOP£
Okamoto Akira
Major Public Economics, Social Security, Public Finance, Economic Demography
Research Interest Tax and Social Security Policies for Aging Societies
Selected Publications 1. Okamoto, A. (2004) Tax Policy for Aging Societies: Lessons from Japan, Springer.
2. Okamoto, A. (2005) "Simulating Progressive Expenditure Taxation in an Aging Japan," Journal of Policy Modeling 27 (3).
3. Okamoto, A. (2005) "Simulating Fundamental Tax Reforms in an Aging Japan," Economic Systems Research 17 (2).
4. Okamoto, A. (2007) "Optimal Tax Combination in an Aging Japan," International Economic Journal 21 (1).
5. Okamoto, A. (2010) "Public Pension Reform in Japan," Economic Analysis and Policy 40 (2).
6. Okamoto, A. (2013) "Welfare Analysis of Pension Reforms in an Ageing Japan," Japanese Economic Review 64 (4).
Summary of Education With a population that is aging faster than any other in the world, Japan faces serious public finance problems, particularly when it comes to tax and social security issues. The structural reforms are urgently needed to accommodate the impending demographic change. I aim to establish guidelines for tax and social security reforms in Japan's graying society.
mail/HP mail: okamoto(a)e.okayama-u.ac.jp
HP: http://www.e.okayama-u.ac.jp/~okamoto/okamoto.html
Nakamura Ryohei
Major
Research Interest Studies on urban and regional economic problems and policy
Selected Publications eUrban and Regional Economics,fYuhikaku, 2009.
eCreation of Regional Industry and Innovative Small or Medium Sized Firms,fDaigakukyouikushuppan, 2003.
eMeasuring Agglomerationfin Handbook of Regional Growth and Development Theories, Edward Elgar, 2009.
Summary of Education City planning and regional vitalization by economic and policy approach by making use of regional data and statistical applications
mail/HP mail: ubbz0252(a)cc.okayama-u.ac.jp
HP: http://www.e.okayama-u.ac.jp/~ryonk/index.htm
Nishigaki Narunto
Major Theory of Money, Banking and Finance
Research Interest Reforms of Financial Systems iEspecially Public Financial Systemsj in Japan and other countries
Selected Publications gThe Public Financial System in Japan|Re-verification of the ballooning theory and the privileged government enterprise theory --h,Public Policy Review, Vol.1-No.1, 33-48, March 2005.
gRecent Fundamental Reform of Public Financial System in Japan|Background and Remaining Problems|h, International Journal of Business, Vol.11-No.1, 49-62, February 2006.
gJapanese Banks: The Lost Decade and New Challengesh, A New Japan for the Twenty-First Century edited by R.T.Segers, published by Routledge, 35-54, March 2008.
Summary of Education It is generally said that after the collapse of bubble economy in 1980s, Japanese financial system has not been well functioned and has even obstructed the more development of Japanese economy. If so, let us think together about what will be the best solution to construct useful financial system for our economy in the next decade.
mail/HP mail: nisigaki(a)e.okayama-u.ac.jp
Haruna Shoji
Major Industrial Organization, Applied Microeconomics
Research Interest Interest: Analysis of Research and Development (R&D) and Oligopoly, and
Analysis of Trade Policy and the Strategic Behavior of Firms
Selected Publications Market Economies and Labor-Managed Firms, Taga Publishing Co.
2001, Industrial Organization, Chuoukeizai-Sha, 2004, and gIndustry Equilibrium,
Uncertainty, and Futures Markets,h Inter. J. Indus. Org. 1996, and gCooperative and
Noncooperative R&D with Spillovers: The Case of Labor-Managed Firms,h (with R. K.
Goel), Econ. Sys. 2007.
Summary of Education Firms (Companies) have a great effect and roles on and in our
market economies. There are a large variety of firms from small firms with 2 or 3
employees to huge companies such as Toyota Motor co. I teach how these companies and
firms determine their outputs and prices, and how their decisions affect societies and
consumers from a theoretical point of view.
mail/HP mail: haruna(a)e.okayama-u.ac.jp
Hirano Masaki
Major Local Public Finance
Research Interest Theories of Intergovernmental Fiscal Relations and Tax
Selected Publications Local Public Finance,Keio University Press, 2005.
Summary of Education This is a lecture for those who want to study local public finance.I will explain the system of public finance and tax in the central and local government.
In addition,I will lecture on the solutions of public finance concerns.
mail/HP
Hiroko Okudaira
Major Labor Economics, Applied Econometrics
Research Interest Employment protection legislation, hours of work restrictions, experiments for labor market policies.
Selected Publications "What does a temporary help job offer? Empirical suggestions from the Japanese survey", with F. Ohtake, K.Kume and K.Tsuru, mimeo, 2011. "The Economic Costs of Court Decisions Concerning Dismissals in Japan: Identification by Judge Transfers" ISER Discussion Paper, Osaka University, #733, March 2009. "Labor Market Performance and Court Decisions concerning Dismissals: Preliminary Evidence from Japan (in Japanese)" The Japanese Journal of Labour Studies, vol. 50, March 2008.
Summary of Education Why do we receive a higher wage as we get older? What causes male-female wage inequality? Is it true that the firing restriction doesn't protect your employment? How do we get to know the causality in events from the observed data? Students address these questions by learning how to critically and logically assess the impacts of labor market policies.
mail/HP HP: http://www.e.okayama-u.ac.jp/~okudaira/
Kishida Kensaku
Major Social Security
Research Interest Interdisciplinary analysis of long-term care system
Selected Publications "What's needed in at-home services?-an analysis of family care burden-,'' Japanese Journal of Health Economics and Policy, 2007, Vol.19 (2), pp.21-35. "What amount should we subsidize the residential cost of the new type of nursing homes?" JCER Economic Journal, 2005, No.52, pp.676-687.
Summary of Education In my lecture, I explain about current social security systems and their problems and reform plans. I pick up various questions closely related to our actual life as below. Pension: The catch phrase of Ministry of Health, Labor and Welfare is "when you reach twenty, you must participate in National Pension.'' Some of you may think pension as a remote future thing. However, in reality is that wrong? Can we receive enough pensions? Health Insurance: How the money we pay in medical institutions is determined? Are there differences in charges between good and bad doctors? Support of childrearing: "What supports can we use for combining work and childrearing?''
mail/HP mail: kishiken(a)cc.okayama-u.ac.jp
HP: http://www.e.okayama-u.ac.jp/~kishiken/
Tsuri Masao
Major Macroeconomics
Research Interest Economic Policy, Japanese Economy, Public Sector Economics
Selected Publications * "Effect of Uncertain Fiscal Policy on Consumption: A Case in Japan" (Japanese), Economic Analysis (Keizai Bunseki), No. 176. PP.42-65, 2005.

* "Discretionary Deficit and Its Effects on Japanese Economy," Applied Economics, 37(19), pp.2239-2249, 2005.

* "The Effects of Population Aging/Declining on Fiscal and Current Account" (Japanese) with Professor Takatoshi Ito, Shoushika no Keizaibunseki, Toyo Keizai, 2006.

* Public Finance (Japanese) , with Professor Fumio Yosino and Professor Hajime Motegi, Keiso Shobo, 2008.
Summary of Education I mainly research the effect of the economic policy. Especially I analyze the Japanese fiscal policy under the recent long-run recession. My lecture treats broad ranges of topics in Japanese Economy. The logical thinking are required in my lecture.
mail/HP mail: tsuri(a)e.okayama-u.ac.jp
HP: http://www.e.okayama-u.ac.jp/~tsuri/
Keiko Yamaguchi
Major Environmental Economics
Research Interest Analysis of corporate environmental performance and the campaign effect for
eco-products
Selected Publications Reexamination of Stock Price Reaction to Environmental Performance: A GARCH Application," Ecological Economics (2008).
An Event Study on the Concealment of the Blending Ratio of Waste Paper," Waste Management (2009).
Summary of Education In recent years, we have opportunities to hear various environmental problems such as the waste or global warming. Why will the environmental problems occur? What will be necessary to solve the environmental problem? We approach those questions from an economics standpoint through the lecture.
mail/HP
Management and Accounting PAGE TOP£
Matsuda@Yoichi
Major BusinessCOraganizational Behavior(O.B.)CHuman Resource Management(H.RM.)
Research Interest Organizational ChangeCOrganization DevelopmentCOrganizational Culture
(Companyfs Policies)
Selected Publications Yoichi Matsuda,Companyfs Organizational Behavior,Tokyo:Tikura Shobo,2000.
Yoichi Matsuda,hWelfare plan systems,h Koji Okubayashi ed.,Intorduction Human
@Resource Management,Tokyo:Chuo Keizaisha,2003,pp.177-195.
Summary of Education ‡WDResearch and Education
‡Tfm interest human behavior in organization ,and change(of human will and behavior).
Companies make many policies to change emplyeefs will and Behavior.For search it,
‡Tfrequently make survey and interview as research method. And so,‡Tteaach
how campanies change ,from theoretical and practical point of view.
mail/HP mail: ymatsuda(a)e.okayama-u.ac.jp
Asano Takako
Major Finance, Decision Making under Uncertainty
Research Interest Analysis of Investment under Knightian Uncertainty
Selected Publications "Portfolio Inertia under Ambiguity," (Mathematical Social Sciences, 2006), "Portfolio Inertia and Epsilon-Contaminations," (Theory and Decision, forthcoming)
Summary of Education I teach usefulness of economics in our daily lives, and financial economics based on elementary mathematics.
mail/HP
Tomae Hisao
Major Management
Research Interest business strategy and organization
Selected Publications eStrategic knowledge creation: the case of Hamamatsu PhotonicsfC International Journal of Technology Management, Vol. 30, Nos. 3/4, pp.248-264A2005(with Nonaka, I. and
Summary of Education Regional enterprises of business strategy and organization
Lectures: International Management .
mail/HP
Fujii Daiji
Major Management
Research Interest Innovation management
Selected Publications "Nichia Chemical Industries Co., Ltd.: How can a growing firm sustain its strategic position?" Innovation Research CenterCHitotsubashi University, CASE#01-02C(2001jD
E"The Birth of Final Fantasy; Square Corporation" Okayama Economic Review,
(2005)D
Summary of Education Lecturers contain such topics as stragegic
management, organization theories and organizational behavior.
Especially, a heavy emphasis is placed on macro-level organization
theories and their research methodology. A practical orientation is
minimum because undergraduate students have only limited work experiences.
To help realistic understandings of the theories, a lot of supplemental
readings are recommended and visual materials are heavily used. My
research interest is in corporate R&D activities. Through a few case
studies on develoment histories of industrial and consumer products by
SME, I have been trying to build a analytical framework to approach how
strategic interaction by individual players affects their respective R&D
performance. A special emphasis is placed on such an authentic problem as
how a firm under high uncertainty determines its organization boundary
which is deemed to affect its future performance.
mail/HP mail: fujii-d(a)cc.okayama-u.ac.jp
HP: http://www.e.okayama-u.ac.jp/~dfujii/
No Photo Katsuyuki Kanda
Major Financial Instruments and Exchange Law, Financial Accounting
Research Interest Business Accounting Law
Selected Publications " Detail of Consolidated Financial Statements System" (joint work) , Chuokeizai-sha Inc, 2000. "Significance and Issues of Internal Control Report System by Financial Instruments and Exchange Law", Hougaku-Sinpou, Chuou University , Vol 114 No.11¥12, 2008. "Sound FinancialECapital Market and Issues of AccountingEDisclosure System", Economic Studies, Hokkaido University , Vol 58 No.1, 2009.
Summary of Education I research into the Business Accounting, Auditing System and Disclosure System of Japanese Listed Companies.
mail/HP mail: kkanda(a)e.okayama-u.ac.jp
yoshida Chikakuni Yoshida
Major Auditing
Research Interest Systemic Auditorfs process of building both conviction and audit opinion under the risk approach.
Selected Publications gPersonal Computer and Auditingh (in Japanese), joint work, edited by Chuo Shinko Audit Corporation, published by CHUOKEIZAI-SHA,INC.,1989. hAsset Management of Softwareg (in Japanese), joint work, edited by Chuo Coopers Lybrand Consulting INC., published by Computer Age Sha, INC.,1993. gAccountancy and Tax accounting of Off- Balance Transactionh (in Japanese), joint work, edited by Chuo Audit Corporation, published by Zeimu Keiri Kyokai, 1994. gRisk on the Recent Accounting Information System and Audit Measuresh (in Japanese), JICPA Journal, 1994. gAudit of Policy Reserve for Life Insurance Companyh (in Japanese), Accounting (CHUOKEIZAI-SHA, INC.), 2004
Summary of Education I will set the sights on the practical understanding of auditing for the both students who will expect to engage in accounting profession (C.P.A.) and to be a business person, throughout class lecture.
mail/HP mail: chyoshida(a)okayama-u.ac.jp
Nakagawa Toyotaka
Major Financial Accounting
Research Interest Usefulness of Financial Information
Selected Publications gInformation Content of Net Incomes and Cash Flows in Pre- and Post-Announcementh The Journal of Business Analysis, No.20. gPost-Announcement Drift and Cash Flowsh Okayama Economic Review, Vol.38 No.1. gInflation and Announcement-Drift ?Discussion about the Inflation Illusion Hypothesis-h Okayama Economic Review, Vol.39 No.2.
Summary of Education Japanese accounting standards have changed drastically in the past decade.
I believe that the usefulness of the new accounting information deserves attention, because the aim of introductions of these new accounting standards is to provide investors with more useful accounting data through the capital market-oriented system of financial reporting rules.
mail/HP mail: nakatoyo(a)e.okayama-u.ac.jp
Junzo Wada
Major AccountancyCManagement@Accounting, Cost Management
Research Interest Profit ManagementCCost@ManagementC@Capacity@Managmenet
Selected Publications A Sketch on Accounting Control ? From the Standpoint of Management Accounting Theory ?C Okayama@Economic@ReviewCVol.‚S‚QCNo.1
Summary of Education
mail/HP
School of Humanities and Social Sciences PAGE TOP£
Mitsuyuki Kokumai
Major
Research Interest
Selected Publications
Summary of Education
mail/HP
Tahara Nobuko
Major Applied linguistics
Research Interest Lexis, Text patterns
Selected Publications Tahara. N. (2007) 'The discourse role of vocabulary in three major English text patterns'. Journal of Humanities and Social Sciences Okayama University No. 24: 11-25. Tahara. N. (in press) 'Translation difficulties of anaphoric nouns and nominalizations'. Proceedings of international conference:Translation in second language teaching and learning, Maynooth, Ireland, March 2008.
Summary of Education I conduct research focusing on anaphoric nouns that are suggested to have the text-forming function in English texts, comparing it with Japanese counterparts'. I teach faculty undergraduates taking up current topics.
mail/HP