Japanese Target Costing: A Historical Perspective Patrick Feil‚ Keun-Hyo Yook‚ Il-Woon Kim INTRODUCTION Target costing originated in Japan in the 1960s‚ though it remained a secret for years. Since the 1980s‚ however‚ when target costing was widely recognized as a major factor for the superior competitive position of Japanese companies‚ extensive efforts have been made to convey target costing to Western companies. Many large companies in North America and Europe have tried to adopt target costing
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Shinto: A Japanese Religion Uncovering the religious significance and practices of Japanese Shinto As an ancient religion of Japan‚ Shinto was originally a combination of nature worship‚ divination techniques‚ and shamanism. Meaning “the way of the Gods”‚ the origins of Shinto are not apparent in comparison to other religions‚ especially other Asian religions and beliefs. With no obvious founder‚ as well as original written scriptures and authentic laws‚ a number of theories exist about the
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nation not to mess with. Being more advanced in every aspect‚ this nation was known to be more of the bully than the victim. Nonetheless‚ this all changed in 1894 when the newly arising force of Japan went head to head with the Asian superpower (‘Sino Japanese War’). As known‚ Japan lacked many natural resources that were a necessity if it wanted to continue to grow and prosper as a competing super power‚ so in a venture to gather more natural resources‚ Japan ignited a dispute with China over the control
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Laws set in place by the Japanese government served the purpose of separating Japan from the other countries of the world. The act of trading with foreign countries was strictly forbidden‚ and traveling abroad was a crime that was punishable by death. This isolation from the rest of the world would prove to be an issue for Japan. With their inferior technology‚ they fell victim to the imperialism of the western powers‚ just as their Chinese counterparts did. The Japanese were subject to unfair treaties
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will reduce the ability of the business to thrive and make decisions quickly. Thus it would be best to keep a neutral stance and focus on other subject matters. In the end‚ the only entity to receive harm is the one that decides to stop trade. Japanese products entering China can help China save time and money to make other products and projects. These past few decades‚ China has had a very healthy GDP growth of 2.0 to
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The Tengu or “Demon Gods” are well respected throughout Japanese culture‚ and for good reason. These goblin-like creatures were said to watch over the mountains of Japan‚ but they wouldn’t be called demons if they didn’t strike fear into the people. Old stories suggest that random voices‚ unexplained rock falls‚ abductions‚ uncontrollable laughter and rage‚ and even suicides were caused by the Tengu. The most mysterious and unpredictable of the Tengu‚ was Karasu. Known as the Crow Demon‚ who controlled
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Hashi - chopsticks. Hijiki - kelp. Hiyamugi - type of thin noodles. I Ikura - salty poppy salmon caviar. Itigo - strawberry. Ichiziku - fig. K Kabochya - deep-green pumpkin with yellow flesh and nut taste. Kaiware - daikon sprouts. Kaki - Japanese persimmon. Kaki - oysters. Kamaboko or tikuwa - boiled fish sticks‚ made of whitefish. Kampyo - finely cut dried pumpkin; used in sushi. Kanten (agar-agar) - gelling agent‚ made of algae. Kashiwa - oak leaves.
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The principles which govern the Japanese Tea Ceremony are harmony‚ respect‚ purity‚ and tranquility‚ which combine with what might be called the Zen aesthetic of emptiness to give the Tea Ceremony its distinctive feel. In Zen‚ everything which is not necessary is left out; this is as true of the mind as it is as of the physical setting. The spirit of austere simplicity pervades the Tea Ceremony. Each utensil has a specific purpose‚ and only those utensils which are necessary for the Ceremony are
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Reflection on Japanese earthquake After watching the news about the catastrophic earthquake in Japan these days‚ I was overwhelmed with a range of emotions: anxiety‚ depression‚ grief‚ confusion and shock. Like a lot of people‚ I was stunned by percussive images of the ruins of buildings and the bodies of casualties. I felt sorry for the dead. Meanwhile‚ I was deeply touched by those survived. Instead of being thrown into panic‚ the Japanese faced up to the catastrophe with dispassion and composure
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In the Japanese economy‚ it seems that there are many large industrial firms. However‚ the actual work of those firms is carried out by small and medium subcontractors. Therefore‚ if the contractors have any problems within the market‚ they can pass that to their subsidiaries. Subcontracting has always been important source of competitiveness and efficiency. gThe importance of subcontractors is especially great in industries where diverse parts‚ processing and a high level of technology are required
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