WRA10301 Intellectual Property, Finance and Accounting

Hiroshima University Syllabus

Japanese

Academic Year 2024Year School/Graduate School Graduate School of Advanced Science and Engineering (Master's Course)

Lecture Code WRA10301 Subject Classification Specialized Education

Subject Name 知的財産及び財務・会計論

Subject Name
（Katakana）チテキザイサンオヨビザイム・カイケイロン

Subject Name in
English Intellectual Property, Finance and Accounting

Instructor ITO TAKAO

Instructor
(Katakana) イトウ　タカオ

Campus Higashi-Hiroshima Semester/Term 1st-Year, Second Semester, 3Term

Days, Periods, and Classrooms (3T) Tues5-6：Online

Lesson Style Lecture Lesson Style
(More Details) 　

Lecture, Group Discussion, and Student’s Presentation, Distance Learning with Momiji, Moodle and Microsoft Teams

Credits 1.0 Class Hours/Week 　 Language of Instruction J : Japanese

Course Level 5 : Graduate Basic

Course Area（Area） 21 : Fundamental Competencies for Working Persons

Course Area（Discipline） 05 : Diversity

Eligible Students Graduate students at all schools

Keywords Intellectual property, patent, industrial property right, intellectual property strategy, finance, accounting, balance sheet, profit and loss statement, cash-flows statement

Special Subject for Teacher Education 　 Special Subject 　

Class Status
within Educational
Program
(Applicable only to targeted subjects for undergraduate students)
Criterion referenced
Evaluation
(Applicable only to targeted subjects for undergraduate students)

Class Objectives
/Class Outline Objectives: Intellectual property and finance and accounting are included in this course. You will learn legal issues about intellectual property, patent in intellectual property, basic knowledge of the finance and accounting techniques in finance and accounting.
Outline: In intellectual property, Patent Act, writing techniques of patent specification, Design Act, and patent litigation associated with technology and corporate management will be discussed. In finance and accounting, all of the basic knowledge not only for engineers, but also for middle class managers and CEO including balance sheet, profit and loss statement, and cash-flows statement will be provided.

Class Schedule Topic 1 Guidance and Introduction
Topic 2 Intellectual Property
Topic 3 Patent Act
Topic 4 Writing Techniques of Patent Specification
Topic 5 Practical Exercises of Writing Techniques of Patent Specification
Topic 6 Capital Flows and Leverage Effect
Topic 7 A Case Study of Mazda
Topic 8 Summary

Reports and exercises associated with Intellectual property, patent, industrial property right, intellectual property strategy, finance, accounting, balance sheet, profit and loss statement, and cash-flows statement are required.

Text/Reference
Books,etc. 1) Japan Patent Office, Ministry of Economy, Trade and Industry, METI (2011) Standard textbook for industrial property rights (Patent), National Center for Industrial Property Information and Training (INPIT).
2) Yoshihiro Tokuga (2011) Basic concepts of corporate accounting, Chuokeizai-Sha Inc.
3) Yoshihiro Tokuga (2000) International accounting theory, Chuokeizai-Sha Inc.

PC or AV used in
Class,etc. 　

(More Details) Computer and projector

Learning techniques to be incorporated 　

Suggestions on
Preparation and
Review Do preparations and reviews for all classes. Learn how to explain intellectual property, patent, industrial property right, intellectual property strategy, finance, accounting, balance sheet, profit and loss statement, and cash-flows statement.

Requirements No marks are subtracted if you say something “wrong”. This helps other students clarify their misconceptions. If you have something to say, no matter how silly, raise your hand. Class participation is crucial because it helps you build self-confidence.
Probability statistics and mathematics of differential and integral will be helpful to understand the basic issues.

Grading Method Learning attitudes 25%+ Individual and/or group discussion, Mini-test 30%+ Final examination and/or final report 45%; A passing score is a score of 60% or up.

Practical Experience

Summary of Practical Experience and Class Contents based on it

Message First and most important thing is that the graduate students of science and technology should have their own high professional skills and technologies. This course provides all students a new perspective of intellectual property, finance and accounting based upon MOT and Venture Business. In this course, you will learn many successful stories, knowledge and skills of intellectual property, finance and accounting related with technology management. I will strongly recommend you because this is one of the useful courses for all graduate students. In addition, etiquette for lecturers, particularly the part-time lecturers is required.

Other The contact information of the VBL office in charge of all courses of Management of Technology (MOT) are (Tel) 082-424-7880 and (Email) vbl@hiroshima-u.ac.jp.

Please fill in the class improvement questionnaire which is carried out on all classes.
Instructors will reflect on your feedback and utilize the information for improving their teaching.

Academic Year	2024Year	School/Graduate School	Graduate School of Advanced Science and Engineering (Master's Course)
Lecture Code	WRA10301	Subject Classification	Specialized Education
Subject Name	知的財産及び財務・会計論
Subject Name （Katakana）	チテキザイサンオヨビザイム・カイケイロン
Subject Name in English	Intellectual Property, Finance and Accounting
Instructor	ITO TAKAO
Instructor (Katakana)	イトウ　タカオ
Campus	Higashi-Hiroshima	Semester/Term	1st-Year, Second Semester, 3Term
Days, Periods, and Classrooms	(3T) Tues5-6：Online
Lesson Style	Lecture	Lesson Style (More Details)
Lecture, Group Discussion, and Student’s Presentation, Distance Learning with Momiji, Moodle and Microsoft Teams
Credits	1.0	Class Hours/Week		Language of Instruction	J : Japanese
Course Level	5 : Graduate Basic
Course Area（Area）	21 : Fundamental Competencies for Working Persons
Course Area（Discipline）	05 : Diversity
Eligible Students	Graduate students at all schools
Keywords	Intellectual property, patent, industrial property right, intellectual property strategy, finance, accounting, balance sheet, profit and loss statement, cash-flows statement
Special Subject for Teacher Education		Special Subject
Class Status within Educational Program (Applicable only to targeted subjects for undergraduate students)
Criterion referenced Evaluation (Applicable only to targeted subjects for undergraduate students)
Class Objectives /Class Outline	Objectives: Intellectual property and finance and accounting are included in this course. You will learn legal issues about intellectual property, patent in intellectual property, basic knowledge of the finance and accounting techniques in finance and accounting. Outline: In intellectual property, Patent Act, writing techniques of patent specification, Design Act, and patent litigation associated with technology and corporate management will be discussed. In finance and accounting, all of the basic knowledge not only for engineers, but also for middle class managers and CEO including balance sheet, profit and loss statement, and cash-flows statement will be provided.
Class Schedule	Topic 1 Guidance and Introduction Topic 2 Intellectual Property Topic 3 Patent Act Topic 4 Writing Techniques of Patent Specification Topic 5 Practical Exercises of Writing Techniques of Patent Specification Topic 6 Capital Flows and Leverage Effect Topic 7 A Case Study of Mazda Topic 8 Summary Reports and exercises associated with Intellectual property, patent, industrial property right, intellectual property strategy, finance, accounting, balance sheet, profit and loss statement, and cash-flows statement are required.
Text/Reference Books,etc.	1) Japan Patent Office, Ministry of Economy, Trade and Industry, METI (2011) Standard textbook for industrial property rights (Patent), National Center for Industrial Property Information and Training (INPIT). 2) Yoshihiro Tokuga (2011) Basic concepts of corporate accounting, Chuokeizai-Sha Inc. 3) Yoshihiro Tokuga (2000) International accounting theory, Chuokeizai-Sha Inc.
PC or AV used in Class,etc.
(More Details)	Computer and projector
Learning techniques to be incorporated
Suggestions on Preparation and Review	Do preparations and reviews for all classes. Learn how to explain intellectual property, patent, industrial property right, intellectual property strategy, finance, accounting, balance sheet, profit and loss statement, and cash-flows statement.
Requirements	No marks are subtracted if you say something “wrong”. This helps other students clarify their misconceptions. If you have something to say, no matter how silly, raise your hand. Class participation is crucial because it helps you build self-confidence. Probability statistics and mathematics of differential and integral will be helpful to understand the basic issues.
Grading Method	Learning attitudes 25%+ Individual and/or group discussion, Mini-test 30%+ Final examination and/or final report 45%; A passing score is a score of 60% or up.
Practical Experience
Summary of Practical Experience and Class Contents based on it
Message	First and most important thing is that the graduate students of science and technology should have their own high professional skills and technologies. This course provides all students a new perspective of intellectual property, finance and accounting based upon MOT and Venture Business. In this course, you will learn many successful stories, knowledge and skills of intellectual property, finance and accounting related with technology management. I will strongly recommend you because this is one of the useful courses for all graduate students. In addition, etiquette for lecturers, particularly the part-time lecturers is required.
Other	The contact information of the VBL office in charge of all courses of Management of Technology (MOT) are (Tel) 082-424-7880 and (Email) vbl@hiroshima-u.ac.jp.
Please fill in the class improvement questionnaire which is carried out on all classes. Instructors will reflect on your feedback and utilize the information for improving their teaching.

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