GRADUATE SCHOOL OF COMMERCE

Topics of master’s theses (for 2021)

• Comparative analysis of development model of japan-china trade　―Research on the effect of trade promotion analysis by big data―
• The impact of expansion of liabilities concept on provision accounting
• Significance of the existence of Article 56 of the Income Tax Act in modern times
• The Impact of Shared Leadership on Employee Motivation
• The impact of information sent by influencers on consumers in the tourism industry
• Problems and Future Challenges of Freight and Marine Insurance　 – New developments in trade reinsurance –
• The current and future state of E-CNY：Problems and challenges of the new currency system
• The Effects of Formation of China’s Industrial Agglomeration on Location Choice of Japanese Foreign Direct Investment in China
• Research on Marketing That Induces Impulse Purchases　〜new customer attraction strategy utilizing apps in apparel companies〜
• A Study on the Taxation of Public Interest Corporations   Focus on taxation of profitable business
• An Analysis for the Effectiveness of Purpose-Based Missions in Apparel Companies
• A Study on Anti-Tax Haven System
• The Impact of Vlog viewing on consumer purchasing behavior
• Analysis on Development & Trends in China Processing Trade  – Upgrading the　Development of Processing Trade Industry –
• A Study on Property Valuation for Inheritance Tax Purpose 〜Focus on the criteria for Applying Paragraph 6 of the Administrative Rulings on Property Valuation〜
• Methods of determining eligibility criteria for buying commissions – Focus on methods in Japan and the U.S. –

Credits and Degrees

Master’s Program
Requirements for completion		Number of credits to be obtained
Class subjects	Lecturers	20 credits ※Including four credits in the major subjects ※Up to four credits for special lectures	At least 32 credits in total
	Study of foreign literature	4 credits
	Seminars	8 credits
Research guidance		Creation of a master’s thesis

Master (Commerce)

Topics of doctoral theses (for 2021)

• The Introduction of RFID in supply chain management of the steel industry and its challenges

Credits and Degrees

Doctoral Program
As standard, at least three extra years of school attendance At least 16 credits to be obtained in the specified subjects Foreign language proficiency tests Research presentation and publication of papers in journals Publication of peer-reviewed papers Doctoral thesis

Doctor (Commerce)