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This country paper entitled Doing Business (McDonalds) in France prepared and submitted by Mary Grace Bartolay, Shiedah Brian, Marriane Calagos, Karla Dampios, Mary Jane Lavachado, Duffy Aura Romano, and Regine Salvador been carefully evaluated easing the prescribed criteria. _________________________________ JANINE L. MONEDA, MBA, FRIBA Professor/Adviser

This paper merited by the Committee on Oral Examination with the grade of ______________, on _______________.

______________________________ Chairman

______________________________ Member

______________________________ Member


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Page APPROVAL SHEET ACKNOWLEDGEMENT I. Executive Summary II. Introduction III. The Countrys Environment a. Socio Cultural b. Technological c. Economic / Business / Trade d. Environmental e. Political f. Regulations IV. Doing Business a. Profile of the Company / Business b. Proposed Business in (Country) Proposed Location Requirements in doing Business Environmental Analysis Competitive Advantage Strategic Matrix Strategic Adjustment / Improvements Total Estimated Cost in Establishing Business Conclusion Bibliography Appendices



Part 1 Executive Summary

The executive summary section is a summary of the highlights of your business plan. Even though the topic appears first in the printed document, most business plan developers leave the writing of the executive summary until the end. This summary is the doorway to the rest of the plan. Get it right or your target readers will not go further than the executive summary. XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXxx. XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXxx. The conclusion of this proposal is the end-result of the detailed work of XXXXX . every part of this proposal. XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

Part 2



NEW ERA UNIVERSITY Part 3a The Countrys Environment Socio Cultural Aspect

GEOGRAPHICAL Japan is a Southeast Asian country; Located between 2 and 7 degrees north of the Equator, Peninsula Japan is separated from the states of Sabah and Sarawak by the South China Sea.

CLIMATE Japan essentially observes tropical weather, but the best part is it is never too hot.

EDUCATION The Japann education system encompasses education beginning from pre-school to university.

LANGUAGE Such a diversity of ethnic groups inevitably features a large number of spoken languages.

RELIGION Islam is the official religion but all other religions are practiced freely. Other faiths include animism, Sikhism, and the Baha'i Faith.

NEW ERA UNIVERSITY Part 3b The Countrys Environment Technological Aspect CONTRIBUTION TO THE SOCIETY Technological development in Japan helps its industries and society in many ways, the general characteristics of Agricultural, Industrial, and Information technologies are: XXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXXXX

VIEWS OF TECHNOLOGY AND THE ENVIRONMENT. The attitudes of the three main Japann ethnic groupsthe Bumiputeras, the Chinese, and the Indiansregarding technology significantly differ from that of the United States.

RECENT RESEARCH AND DEVELOPMENT Recent studies have shown that Japan has the capacity to produce the 1st Generation Palm-Bio Fuel as Liquefied Fuel

NEW ERA UNIVERSITY Part 3c The Countrys Environment Economic Aspect AGRICULTURAL SECTOR Based on statistics, agriculture industry generates approximately 12 percent to the national gross domestic product (GDP) and also reduce unemployment rate in Japan. XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX.

INDUSTRIAL SECTOR Japan industrial sector accounts for 48.1 percent of total GDP or 63.4 billion US dollars.

SERVICE SECTOR It has been internationally accepted that an adequate measure of the service sector contribution to the economy is 20% of total exports.

GDP AND GNI REPORT Japan Gross Domestic Product is worth 238 billion dollars or 0.38% of the world economy, according to the World Bank. Historically, from 1960 until 2010, Japan's average Gross Domestic Product was 55.64 billion dollars reaching an historical high of 237.80 billion dollars in December of 2010 and a record low of 2.42 billion dollars in December of 1961.

ENTREPRENURIAL/INVESTMENT STATUS According to World Bank, Japan ranks 24th in Ease of doing business. Japan's strengths in the rank includes getting credit (rank 3rd),

NEW ERA UNIVERSITY protecting investor (ranked 4th) and doing trade across borders (ranked 21st). Weaknesses include dealing with licenses (ranked 105th). xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxx.

EMPLOYMENT STATUS The number of labour force showed a significant increase of 490,300 persons to 12.06 million persons compared to 11.57 million in the previous month.

BUSINESS LAWS Mixed legal system of English common law, Islamic law, and customary law; judicial review of legislative acts in the Supreme Court at request of supreme head of the federation.

BUSINESS PRACTICES a. Japan and its Ethnicity Japan is a multicultural nation with three dominant ethnic groups: ethnic Chinese, ethnic Indian (primarily Tamil), and Bumiputera (comprised of ethnic Malays as well as Dayaks and other indigenous people of northern Borneo).

b. Some of Japann business etiquette (Do's and Don'ts) DO be patient with your Japann counterparts during business negotiations. The process is often a long and detailed one that should not be hastened.

NEW ERA UNIVERSITY DO remain polite and demonstrate good etiquette at all times. Elderly Japann business people for example should be treated with respect and always acknowledged before younger members of the organization. This is an essential part of achieving successful business dealings in Japan. s Part 3d The Countrys Environment Environmental Aspect


NATURAL RESOURCES Japan is well-gifted with natural resources in areas like agriculture, minerals, forestry and others.

ENVIRONMENTAL ADVOCACIES/PRESERVATION PROGRAMS In Japan, the World Bank estimates that trees are being cut down at 4 times the sustainable rate.

BUSINESS TRAVEL AND TOURISM Tourism is the activities of persons traveling to and staying in places outside their usual environment for not more than one consecutive year for leisure, business or other purposes.

Transportation Easy access to tourism destinations in terms of international transport and facilities for easy movement within the destinations are generally considered to be prerequisites for the development of tourism. Japan has an excellent transport infrastructure in terms of: International air services and international airports.

NEW ERA UNIVERSITY Domestic air services. Land transport systems and routes.


Post and Telecommunication Services The accessibility of post and telecommunication services is crucial, especially in view of the size of the Asian and Pacific region.



Part 3e The Countrys Environment Political Aspect

GOVERNMENT Type: Semi-presidential representative republic Independence: Democratic Constitution: Constitution of the Fifth Republic Subdivisions: 22 regions Branches: President (The head of state and head of the executive). Political parties: Union pour un Mouvement Populaire, National Front, Mouvement Dmocratique, and Parti Socialiste Suffrage: Universal adult (voting age 21).

POLITICAL / LEGAL SYSTEM THE PRESIDENCY Four of France's five Republics have had presidents as their heads of state, making the French presidency the oldest presidency in Europe still to exist in some form. However, in each of the Republics' constitutions, the President's powers, functions and duties - and his relation with French governments - have differed. Under the Third and Fourth Republic, which were parliamentary systems, the office of President of the Republic was a largely ceremonial and powerless one.

NEW ERA UNIVERSITY The constitution of the current Fifth Republic greatly increased the President's powers. Consequently the Presidency is easily the most powerful position in the French political system. Duties include heading the armed forces, appointment of the Prime Minister, power to dismiss the National Assembly, chairing the Council of Ministers (equivalent to the Cabinet in Britain), appointing the members of the highest appellate court and the Constitutional Court, chairing the Higher Council of the Judiciary, negotiating all foreign treaties, and the power to call referenda, but all domestic decisions must be approved by the Prime Minister. The President has a very limited form of suspensive veto: when presented with a law, he or she can request another reading of it by Parliament, but only once per law. The official residence of the President is the Elyse Palace. Since 1875, the President has been barred from appearing in person before the National Assembly or the Senate in order to ensure that the executive and the legislature are kept seperate. Candidates for the Presidency must obtain 500 sponsoring


signatures of elected officials from at least 30 departments or overseas territories. The post is directly elected in a two-stage voting system. A candidate who receives more than 50% of the vote in the first round is elected. However, if no candidate receives 50%, there is a second round which is a run-off between the two candidates who secured the most votes in the first round. This is held two weeks later. All elections are held on a Sunday. The term is five years, a reduction from the previous seven years. A President can seek a second term and normally secures it, but two President of the Fifth Republic have failed a re-election bid: Valry Giscard d'Estaing and Nicolas Sarkozy.

NEW ERA UNIVERSITY In May 2012, Nicolas Sarkozy, the incumbent President and candidate of the conservative UMP, was beaten in the second round of the Presidential election by the Socialist Party candidate Franois Hollande, the self-syled 'Mr Normal', who gained 51.63% of the vote. Hollande is the first socialist President in France for 17 years and has never previously held ministerial office. The next Presidential election will be held in May 2017. THE EXECUTIVE The head of the government is the Prime Minister who is nominated by the majority party in the National Assembly and appointed by the President for an indefinite term. The Prime Minister recommends Ministers to the President, sets out Ministers' duties and responsibilities, and manages the daily affairs of government. He issues decrees and is responsible for national defence. The current Prime Minister - appointed by the new President Franois Hollande in May 2012 - is Jean-Marc Ayrault who was previously leader of the Socialist group in parliament. The Council of Ministers - typically consisting of around 15 individuals - is headed by the Prime Minister but chaired by the President. The total size of the ministerial team is typically 30-40. It is customary for the President, in consultation with the Prime Minister, to select elected representatives from the National Assembly for ministerial posts, but this is not a set rule. For example, there has been Raymond Barre, Prime Minister (1976-81), who prior to that appointment was a university economics lecturer, while Thierry Breton, Minister for Economy, Finance and Industry (2005-07) was a business man. THE NATIONAL ASSEMBLY


NEW ERA UNIVERSITY The lower house in the French political system is the National Assembly. This has 577 seats representing single-member constituencies. The 2.5 million French people living abroad have the opportunity to vote in one of 11 constituencies grouping areas of the world together. Members of the National Assembly are directly elected in a twostage voting system. A candidate who receives more than 50% of the vote in the first round is elected. However, if no candidate receives 50%, there is a second round which is a run-off between all those first round candidates who secured more than 12.5% of the votes in that first round. This is held one week later. All elections are held on a Sunday. Members of the National Assembly serve five-year terms. The National Assembly tends to specialise in scrutinising day-to-day government business. In cases of disagreement with the Senate, the position of the National Assembly prevails. Critics have argued that the Assembly is weak in terms of setting its own agenda and holding the exeutive to account. The last Assembly elections were held in June 2012 when the Socialist grouping won a comfortable victory over the Right-wing grouping, taking 331 seats to 229 (17 members are outside the two groups). The next Assermbly elections will be held in June 2017. THE SENATE The upper house in the French political system is the Senate. This currently has a total of 348 seats (the number depends on population changes): 323 representing mainland France, 13 representing French overseas territories, and 12 representing French nationals abroad. Many French Senators are also high-level local officials.


NEW ERA UNIVERSITY Members of the Senate are indirectly elected by an electoral college made up mainly of local officials which provides a rural and therefore Right-wing bias to the process. Indeed, since the Fifth Republic was established in 1958, Right-wing parties have always held a majority in the Senate until the elections of September 2011 when the Left took control for the first time. Members serve a six-year term - a reduction from the previous nine years - and one-half of seats (previously onethird) come up for election every three years. The next Senate elections will be held on 21 or 28 September 2014. The Senate tends to specialise in constitutional matters and foreign affairs including European integration (it has a 'listening post' in Brussels, the headquarters of the European Union). POLITICAL PARTIES French politics are characterised by two politically opposed


groupings: one Left-wing centred around the French Socialist Party and the other Right-wing and centred previously around the Rassemblement pour la Rpublique (RPR) and now its successor the neo-Gaullist Union for a Popular Movement (UMP). For the first time in the history of the Fifth Republic, since June 2012 the Socialist grouping holds all three elected arms of government: the Presidency, the National Assemby and the Senate. In France, unlike most other democracies, the majority of national politicians are former civil servants (often high-ranking). Most Presidents, many Cabinet members and a very large number of parliament members graduated from the same prestigious school, the Ecole Nationale d'Administration. The French take their politics seriously and voter participation is very high (it was 79.48% in the 2012 Presidential election).

NEW ERA UNIVERSITY THE JUDICIARY France uses a civil legal system; that is, law arises primarily from written statutes; judges are not to make law, but merely to interpret it. The basic principles of the rule of law were laid down in the Napoleonic Code. The highest appellate court in France is called the Cour de Cassation and the six chief judges are appointed by the President. Unlike the supreme courts in other countries (such as the USA), it does not have the power of judicial review. The power of judicial review is vested in a separate Constitutional Court which is a unique creation of the Fifth Republic. The court consists of nine members: one appointment made by each of the President, the President of the Senate, and the President of the National Assembly every three years for a nine-year, non-renewable term. This contrasts with the US system where the President makes all appointments to the Supreme Court but then the appointments are for life. All former Presidents of the Republic - known as "les sages" (the wise) - are de jure members of the Constitutional Court. Currently there are three of them, giving the court a membership of 12. The Court meets infrequently, only upon referral of legislation by the President, the Prime Minister or the the Parliament. .


CURRENT POLITICAL CONDITIONS IN JAPAN The constitution of the Fifth Republic was approved by public referendum on September 28, 1958. It greatly strengthened the powers of the executive in relation to those of Parliament. Under this constitution, presidents have been elected directly for a 7-year term

NEW ERA UNIVERSITY since 1958. Beginning in 2002, the presidential term of office was reduced to 5 years. The president names the prime minister, presides over the cabinet, commands the armed forces, and concludes treaties. Traditionally, presidents under the Fifth Republic have tended to leave day-to-day policy-making to the Prime Minister and government; the five-year term of office is expected to make presidents more accountable for the results of domestic policies. The president can submit questions to a national referendum and can dissolve the National Assembly. In certain emergency situations, with the approval of parliament, the president may assume dictatorial powers and rule by decree. The main components of France's executive branch are the president, the prime minister and government, and the permanent bureaucracies of the many ministries. Led by a prime minister, who is the head of government, the cabinet is composed of a varying number of ministers, ministers-delegate, and secretaries of state. Parliament meets for one 9-month session each year. Under special circumstances the president can call an additional session. Under the Constitution, the legislative branch has few checks on executive power; nevertheless, the National Assembly can still cause a government to fall if an absolute majority of the total Assembly membership votes to censure. The Parliament is bicameral with a National Assembly and a Senate. The National Assembly is the principal legislative body. Its deputies are directly elected to 5-year terms, and all seats are voted on in each election. Senators are chosen by an electoral college and, under new rules passed in 2003 to shorten the term, serve for six years, with one-half of the Senate being renewed every three years. (As a transitional measure in 2004, 62 Senators were elected to 9year terms, while 61 were elected to 6-year terms; subsequently, all terms will be six years.) The Senate's legislative powers are limited; the


NEW ERA UNIVERSITY National Assembly has the last word in the event of a disagreement between the two houses. The government has a strong influence in shaping the agenda of Parliament. The government also can declare a bill to be a question of confidence, thereby linking its continued existence to the passage of the legislative text; unless a motion of censure is introduced and voted, the text is considered adopted without a vote. A distinctive feature of the French judicial system is that the Constitutional Council protects basic rights when they might be potentially violated by new laws and the Council of State protects basic rights when they might be violated by actions of the state. The Constitutional Council examines legislation and decides whether it conforms to the constitution. Unlike the U.S. Supreme Court, it considers only legislation that is referred to it by Parliament, the prime minister, or the president. Moreover, it considers legislation before it is promulgated. The Council of State has a separate function from the Constitutional Council and provides recourse to individual citizens who have claims against the administration. The Ordinary Courts--including specialized bodies such as the police court, the criminal court, the correctional tribunal, the commercial court, and the industrial court--settle disputes that arise between citizens, as well as disputes that arise between citizens and corporations. The Court of Appeals reviews cases judged by the Ordinary Courts. Traditionally, decision-making in France has been highly centralized, with each of France's departments headed by a prefect appointed by the central government. In 1982, the national government passed legislation to decentralize authority by giving a wide range of administrative and fiscal powers to local elected officials. In March 1986, regional councils were directly elected for the first time, and the process


NEW ERA UNIVERSITY of decentralization continues, albeit at a slow pace.


Principal Government Officials President--Nicolas Sarkozy Prime Minister--Franois Fillon Foreign Minister--Bernard Kouchner Ambassador to the United States--Pierre Vimont (pending accreditation) Ambassador to the United Nations--Jean-Marc Rochereau de la Sablire France maintains its embassy in the U.S. at 4101 Reservoir Rd. NW, Washington, DC 20007 (tel. 202-944-6000); it is its largest diplomatic mission in the world. EMPLOYMENT / LABOR LAWS IN FRANCE Labor laws Contract of employment The basic feature of labour law in almost every country is that the rights and obligations of the worker and the employer between one another are mediated through the contract of employment between the two. This has been the case since the collapse of feudalism and is the core reality of modern economic relations. Many terms and conditions of the contract are however implied by legislation or common law, in such a way as to restrict the freedom of people to agree to certain things to protect employees, and facilitate a fluid labour market. In the U.S. for example, majority of state laws allow for employment to be "at will", meaning the employer can terminate an employee from a position for

NEW ERA UNIVERSITY any reason, so long as the reason is not an illegal reason, including a termination in violation of public policy. One example in many countries is the duty to provide written particulars of employment with the essentialia negotii (Latin for essential terms) to an employee. This aims to allow the employee to know concretely what to expect and is expected; in terms of wages, holiday rights, notice in the event of dismissal, job description and so on. An employer may not legally offer a contract in which the employer pays the worker less than a minimum wage. An employee may not for instance agree to a contract which allows an employer to dismiss them unfairly. There are certain categories that people may simply not agree to because they are deemed categorically unfair. However, this depends entirely on the particular legislation of the country in which the work is. Minimum wage There may be law stating the minimum amount that a worker can be paid per hour. Australia, Belgium, Brazil, Canada, China, France, Greece, Hungary, India, Ireland, Japan, Korea, Luxembourg, the Netherlands, New Zealand, Paraguay, Portugal, Poland, Romania, Spain, Taiwan, the United Kingdom, the United States, Vietnam and others have laws of this kind. The minimum wage is usually different from the lowest wage determined by the forces of supply and demand in a free market, and therefore acts as a price floor. Each country sets its own minimum wage laws and regulations, and while a majority of industrialized countries has a minimum wage, many developing countries have not. 1. Minimum wages are regulated and stipulated also in some countries that lack specific laws. In Sweden, for instance, minimum wages are negotiated between the labour market parties (unions and employer organisations) through collective agreements that also cover nonunion workers and non-organised employers.


NEW ERA UNIVERSITY Minimum wage laws were first introduced nationally in the United States in 1938, Brazil in 1940 India in 1948, France in 1950, and in the United Kingdom in 1998. In the European Union, 18 out of 25 member states currently have national minimum wages. Working time Before the Industrial Revolution, the workday varied between 11 and 14 hours. With the growth of industrialism and the introduction of machinery, longer hours became far more common, with 1415 hours being the norm, and 16 not at all uncommon. Use of child labour was commonplace, often in factories. In England and Scotland in 1788, about two-thirds of persons working in the new water-powered textile factories were children. The eight-hour movement's struggle finally led to the first law on the length of a working day, passed in 1833 in England, limiting miners to 12 hours, and children to 8 hours. The 10-hour day was established in 1848, and shorter hours with the same pay were gradually accepted thereafter. The 1802 Factory Act was the first labour law in the UK. After England, Germany was the first European country to pass labour laws; Chancellor Bismarck's main goal being to undermine the Social Democratic Party of Germany (SPD). In 1878, Bismarck instituted a variety of anti-socialist measures, but despite this, socialists continued gaining seats in the Reichstag. The Chancellor, then, adopted a different approach to tackling socialism. To appease the working class, he enacted a variety of paternalistic social reforms, which became the first type of social security. The year 1883 saw the passage of the Health Insurance Act, which entitled workers to health insurance; the worker paid two-thirds, and the employer one-third, of the premiums. Accident insurance was provided in 1884, while old age pensions and disability insurance were established in 1889. Other laws restricted the


NEW ERA UNIVERSITY employment of women and children. These efforts, however, were not entirely successful; the working class largely remained unreconciled with Bismarck's conservative government. In France, the first labour law was voted in 1841. However, it limited only under-age miners' hours, and it was not until the Third Republic that labour law was effectively enforced, in particular after WaldeckRousseau 1884 law legalizing trade unions. With the Matignon Accords, the Popular Front (193638) enacted the laws mandating 12 days (2 weeks) each year of paid vacations for workers and the law limiting to 40 hours the workweek (outside of overtime). Employee Rights Health and safety Other labour laws involve safety concerning workers. The earliest English factory law was passed in 1802 and dealt with the safety and health of child textile workers.


Anti-discrimination This clause means that discrimination against employees is morally unacceptable and illegal, on a variety of grounds, in particular racial discrimination or sexist discrimination. Unfair dismissal Convention no. 158 of the International Labour Organization states that an employee "can't be fired without any legitimate motive" and "before offering him the possibility to defend himself". Thus, on April 28, 2006, after the unofficial repeal of the French First Employment Contract (CPE), prud'hommes (labour the Longjumeau (Essonne) conseil law court) judged the New des Employment

NEW ERA UNIVERSITY Contract (CNE) contrary to international law, and therefore "illegitimate" and "without any juridical value". The court considered that the twoyears period of "fire at will" (without any legal motive) was "unreasonable", and contrary to convention no. 158, ratified by France


Part 3f The Countrys Regulations REGULATIONS Every country need a legislators, the Japan had their own parliament consists of a House of Representatives (Dewan Rakyat) with

NEW ERA UNIVERSITY 219 members and a Senate (Dewan Negara) with up to 70 members. Representatives are popularly elected for five-year terms. Senators serve three-year terms, and may serve no more than two terms. Two senators are elected by each of the 13 state legislatures, and the head of state appoints the rest, including senators for the federal territories. Legislative power is divided between the federal and local state legislatures. Their duty is to make laws that would benefit and secure the economy, health and safety of the people of Japan. Japan is a founding member of the Association of Southeast Asian Nations (ASEAN) and is a full participant in the ASEAN Free Trade Area (AFTA), established in 1992 with the goal of establishing nearly free trade among member nations. With the formal implementation of AFTA in 2002, member nations were to gradually reduce tariff barriers to 5 percent or less. Japan became a member of the World Trade Organization (WTO) in 1995. Furthermore, they imposed prohibitions of import products: Goods prohibited on import are listed under the Customs (Prohibitions) Order.







List of Goods Absolutely Prohibited from Import Any article bearing the imprint or reproduction of any currency note, bank note, or coin which are current or have at any time been issued or current in any country Any emblem or device to be used in a manner prejudicial to the interest of Japan or to promote or foster a purpose prejudicial to or incompatible with the peace, welfare or good order in Japan Coral, alive or dead, except those which have been processed and used as jewelry All genus of piranha fish

NEW ERA UNIVERSITY Turtle eggs Pens, pencils and other articles resembling syringes Cocoa pods, rambutans, pulasan, longan and namnam fruits produced in the Philippines and Indonesia Indecent or obscene print, painting, photography, books, cards, lithographic or other engraving, or any other indecent or obscene articles Intoxicating liquors containing any lead or compound of lead of more than 3.46 milligrams per liter, whether in the form of copper or any compound of copper Daggers and flick knives (switchblade knives) Broadcast receivers capable of receiving radio communication within the ranges (68-87) Mhz and (108-174) Mhz except those designed to receive meteorological broadcasts at spot frequencies Sodium arsenite Cloth bearing the imprint of reproduction of any verses of the Koran (Qoran) All goods from Haiti Poisonous chemicals as listed below: Crocidolite Polybrominated biphenyls Polychlorinated biphenyls Polychlorinated terpheuenyls Tris (2,3 dibrimopropyl) phosphate List of Prohibited Goods that are Prohibited from Importation Unless Accompanied by an Import License Diamonds and diamond-set jewelry (other than a reasonable quantity of articles of personal jewelry imported as part of the personal baggage of a person arriving into Japan from a place outside the country and intended solely for personal use by that person) Eggs in the shell Meat, fresh or preserved, bones, hide, skin, hooves, horns, offal of any animal or any portion thereof Poultry Animals (live) primates, including apes, monkeys, lemurs, galagos, pottos, etc. Explosives


NEW ERA UNIVERSITY Fireworks (including firecrackers) Imitation arms including toy guns and toy pistols Imitation hand grenades Arms and ammunition other than personal arms and ammunition imported by a bona fide traveler Bullet-proof vests, steel helmets and other articles of clothing used as protection against attack Soil and pests which include live insects, rats, snails and cultures of plant disease causing organisms Safety helmets (except as worn by motorcyclists or motorcycle pillion riders) Video machines, excluding game wathces and video games for use with a television receiver Motor vehicles Cabbages (round) Batik sarong Rice and padi including rice fluor, rice polishing, rice bran and rice vermicelli Wood in the rough Single color copying machines All goods from Israel Parabolic antenna for outdoor use Coin or disc operated amusement machines Parabolic equipment, antenna port and accessories for satellite receiver, video plexer, antenna positioner Electrical apparatus for domestic use such as Hi-Fi sets, electric smoothing irons, food mixers, hair dryers, rice cookers, televisions, electric kettles, etc. Radio communications apparatus High speed duplicator


In starting a sole proprietorship, partnership or company in Japan, the first thing is the need to know the rules and regulations for each business type and the owner must a citizen and permanent resident of Japan and above 18 years of age. The nature of business must also be legal under Japan law and will not produce any of the restricted lists of goods mentioned above.



In our proposed business, the Cathy Valencia Skin and Body Center, it is included in the provision of Executive order No. 120 dated January 30, 1978, which states the rules and regulation govern to the accreditation of Ambulatory Clinics. In Dermatology which they describe as a branch of medicine dealing with the skin and its diseases, it may include but not limited to the following procedures: Ultrasonic facials, Micro crystals Treatment, Whitening Treatment, Micro peeling System, Laser/Wart/Mole/Syringoma Reduction, Sclerotherapy Removal, for Depilaser Unwanted Hair veins, varicose veins/spider

Slimming/Bleaching tabs, Pigmentation/Freckles Removal, Stretch Marks & Keloid Removal, Body Scrub & Whitening, Clear Acne Therapy and Quantum SR IP Photo Rejuvination (Skin Rejuvination).

The Grounds for cancellation of accreditation Grounds for cancellation of accreditation are any of the following acts or omissions shall be sufficient grounds for the cancellation of accreditation: Making any false declaration or statements or making use of any such declaration or any document containing the same or committing fraud or any act of misrepresentation for the purpose of obtaining the issuance of accreditation; Failure to maintain the standards and requirements for accreditation as prescribed in the Rules; Violation of or non-compliance with any of the provisions of these Rules, promulgated orders, decisions and circulars issued by the Department and other concerned government agencies; Cancellation of license by the BHFS of the DOH or local government concerned and any other act or omission that works against the interest of the tourism industry.

NEW ERA UNIVERSITY IMPORT TARIFFS Import tariffs on textiles and other items already produced in Japan are applied in order to protect domestic industries. Rates vary from 0% to 300% and imports are also subject to a 10% sales tax and excise taxes. However, the average duty rate is less than 8.1%. In 2000, the government reduced duties on 136 categories of food products from 5 20% to 212%. Imported luxury goods have the highest rates. Items imported for industrial development, including machinery and raw materials imported for processing and re-export, are usually duty-free. Exports are generally free of control, except that licenses and export duties apply to exports of petroleum (25%), rubber, tin, palm oil, timber, and pepper. As a member of the ASEAN free trade area, Japan is a part of the Common Effective Preferential Tariff Scheme (CEPT), which aims to liberalize trade in the region. By 2003, all tariffs on manufactured goods will be reduced to 05% between member countries, including Singapore, Brunei, Thailand, Philippines, and Indonesia. Vietnam, Laos, Myanmar, and Cambodia are scheduled to join the CEPT by 2008. Japan has bilateral trade agreements with 59 countries as well. There are several free zones and a free port at Port Klang.


CUSTOM VALUATION All goods sent to Japan must have a value and description provided, even samples and gifts. Customs valuation for imports is based on the cost of the goods (in the open market), plus the cost of insurance, freight charges, commission and all other charges incidental to the purchase and delivery of the goods up to the place of payment of duty. Customs valuation for

NEW ERA UNIVERSITY exports is based on the cost of the goods (in the open market) only. The government of Japan has proposed the adoption of the WTO Agreement on Customs Valuation method of determining customs value. Although the value of the Japann ringgit has been pegged at a fixed exchange rate of 3.80 (RM) to 1 (USD), all foreign currencies will be converted into Ringgit Japan (RM) for calculation of duty and tax assessment.


TRADE BARRIERS Trade Barriers are regulations or policies that are established to both protect an economy and support an infant economy from international markets. Trade barriers are sometimes seen as a detriment to the economy because it limits trade. By doing this it forces people to buy locally which can encourage growth but may also drive up the cost of living. Trade barriers are divided into two sections. The first is called tariffs, which directly tax a good entering a country. They can be charged to individual goods or on all goods. In Japan they average tariff on all goods has dropped from 8.56% to 8.4% between 2005 and 2008. The second type of trade barrier is a non-tariff barrier. These can include subsidies, Loans and aids, Customs Valuation, Quotas, Standards and Labels, Administrative Delays and many others.

LABELLING AND MARKING REQUIREMENTS Labeling means information written or printed or graphic matter on the immediate or outer packaging and any form of leaflets.

NEW ERA UNIVERSITY Name of the cosmetic product means the name given to a cosmetic product, which may be an invented name, together with a trademark or the name of the manufacturer; Immediate packaging means the container or other form of packaging immediately in contact with the cosmetic product Outer packaging means the packaging into which the immediate packaging is placed The company or person responsible for placing the cosmetic product in the market shall ensure that the cosmetic products comply with the labeling requirement as defined in Annex 1, part 7 for Cosmetic Labeling Requirements. The information on the label shall be in English and/or Bahasa Japan.


PROHIBITED AND RESTRICTED IMPORTS Import Prohibitions Law in order to protect certain industries, prevent the introduction of pests, plant and animal diseases and to control controversial publications prohibits the importation of the following goods: Articles bearing a reproduction of the coins, currency or bank notes of any country. Emblems and devices that are intended or are likely to be used in a manner prejudicial to the interest of the Federation or which would foster purposes prejudicial to the peace and welfare of Japan. Indecent or obscene prints, paintings, photographs, books, cards, engravings, films (including unprocessed films), video tapes, laser discs, color slides, computer diskettes and any other media or any other indecent or obscene articles. Certain chemicals including sodium arsenates, crocidolite, Polybrominated Biphenyls,

NEW ERA UNIVERSITY Poly- chlorinated Biphenyls, Poly- chlorinated Trephines and Tris (2,3-dibromopropyl) Phosphate GENERAL IMPORT RESTRICTIONS The following items are not acceptable for carriage to any international destinations unless otherwise indicated. (Additional restrictions may apply depending on destination. Various regulatory clearances in addition to customs clearance may be required for certain commodities, thereby extending the transit time.) APO/FPO addresses. C.O.D. shipments. Human corpses, human organs or body parts, human and animal Embryos, or cremated or disinterred human remains. Firearms, weaponry and their parts (acceptable between the U.S. and Puerto Rico). Plants and plant material, including cut flowers (cut flowers are acceptable from the U.S. to selected points in Canada and from Colombia, Ecuador and the Netherlands to the U.S.) Lottery tickets and gambling devices where prohibited by law. Money (coins, cash, currency, paper money and negotiable instruments equivalent to cash such as endorsed stocks, bonds and cash letters).


CUSTOMS REGULATIONS AND CONTACT INFORMATION Documents Required Passport (copy of photograph page, 1st, 2nd, and 3rd pages and stamped by immigration - date of entry) Work Permit Visa for Employment and Residence Customs Form No. 1 (eight copies) signed by customer Letter from employer in Japan stating reason for import, job function and approximate duration of stay

NEW ERA UNIVERSITY Inventory (original or a copy) must correspond EXACTLY to contents of shipment Separate list of electrical items, appliances and new items. (Not to be omitted from the inventory. Please clearly state the brand, model, and country of origin, voltage and price.) Letter of Authorization to Destination Agent, signed by customer, to clear shipment CUSTOMER MUST BE IN THE COUNTRY AT TIME OF CUSTOMS CLEARANCE TO SIGN DOCUMENTS All shipments subject to 100% Customs examination. Used household goods duty-free if: Customer has owned goods for a minimum of three months and will not dispose of them for at least six months Customer is a foreigner holding a Work Permit or Customer is a Japan who has been out of the country for a continuous period over 12 months


STANDARDS The Department of Standards Japan (Standards Japan) is the national standardization and accreditation body. The main function of the Department is to foster and promote standards, standardization and accreditation as a means of advancing the national economy, promoting industrial efficiency and development, benefiting the health and safety of the public, protecting the consumers, facilitating domestic and international trade and furthering international cooperation in relation to standards and standardization.

NEW ERA UNIVERSITY Japan Standards are developed through consensus by committees which comprise of balanced representation of producers, users, consumers and others with relevant interests, as may be appropriate to the subject in hand. These standards where appropriate are adoption of international standards. Approval of a standard as a Japann Standard is governed by the Standards of Japan Act 1996 (Act 549). Japann Standards are reviewed periodically. The use of Japann Standard is voluntary except in so far as they are made mandatory by regulatory authorities by means of regulations, local by-laws or any other similar ways.


Standards Organizations Berhad is an organization in industrial research development, fulfilling the industry needs by blending new innovations with quality and standards. SIRIM Berhad is a wholly owned company of the Japann Government under the minister of Financed Incorporated.

Conformity Assessment 1. Each Party shall give positive consideration to accepting the results of conformity assessment procedures of other Parties, even where those procedures differ from its own, provided it is satisfied that those procedures offer an assurance of conformity with applicable technical regulations or standards equivalent to its own procedures. 2. Each Party shall seek to enhance the acceptance of the results of conformity assessment procedures conducted in the territories of other Parties with a view to increasing efficiency, avoiding duplication and ensuring cost effectiveness of the conformity assessments. In this regard, each Party may choose, depending on the situation of the

NEW ERA UNIVERSITY Party and the specific sectors involved, a broad range of approaches. These may include but are not limited to: Recognition by a Party of the results of conformity assessments performed in the territory of another Party; Recognition of co-operative arrangements between accreditation bodies in the territories of the Parties; Mutual recognition of conformity assessment procedures conducted by bodies located in the territory of each Party; Accreditation of conformity assessment bodies in the territory of another Party; Use of existing regional and international multilateral recognition agreements and arrangements; Designating conformity assessment bodies located in the territory of another Party to perform conformity assessment; and Suppliers declaration of conformity. 3. Each Party shall exchange information with other Parties on its experience in the development and application of the approaches in Paragraph 2(a) to (g) and other appropriate approaches with a view to facilitating the acceptance of the results of conformity assessment procedures. 4. A Party shall, upon request of another Party, explain its reasons for not accepting the results of any conformity assessment procedure performed in the territory of that other Party.


Product Certification Product Certification is offered to manufacturer who wishes to have its product certified to the requirements of a Japann or International Standard. Participation in this scheme is voluntary for most products. However, government regulatory authorities may require mandatory certification for certain products.

NEW ERA UNIVERSITY After successful application, the applicant is given a license to mark the certified product with the "MS" certification mark. However for most regulated products, it is mandatory to affix the SIRIM labels on the products. The presence of the Label attests that the product meets quality requirements of the specified standard or specification. It also provides consumer an assurance of performance, safety and reliability as well as it demonstrates an effective system for production processes.


Accreditation STANDARDS JAPAN is responsible for formulating all policies, criteria, accreditation JAPAN and and operational its procedures, affecting the accreditation of certification bodies. And the certification body shall offer STANDARDS representatives such reasonable accommodation and cooperation as necessary, to enable STANDARDS JAPAN to monitor compliance with the Accreditation Criteria. This shall apply to all premises where the conformity assessment services take place. The certification body may use in documents, brochures or advertising media, with appropriate variation, the phrases an accredited certification / body listed under accreditation number. and listed in STANDARDS JAPAN Directory of accredited certification bodies under accreditation number... The certification body shall, upon withdrawal of accreditation, take reasonable steps to ensure the prompt withdrawal of all such documents, brochures and advertising media. Accreditation should not be regarded as in any way diminishing the normal contractual responsibilities between the certification body and its client. While accreditation is an indication of the integrity and competence of the certification body, it cannot be taken to constitute a

NEW ERA UNIVERSITY guarantee by that the certification body always maintains a particular level of performance. Technical Regulations Where relevant international standards exist or their completion is imminent, each Party shall use them, or relevant parts of them, as a basis for their technical regulations except when such international standards or relevant parts would be an ineffective or inappropriate means for the fulfillment of the legitimate objectives pursued, for instance because of fundamental climatic or geographical factors or fundamental technological problems. Each Party shall give positive consideration to accepting as


equivalent, technical regulations of another Party, even if these regulations differ from its own, provided it is satisfied that these regulations adequately fulfill the objectives of its own regulations.

Where a Party does not accept a technical regulation of another Party, as equivalent to its own it shall, upon request of the other Party, explain the reasons for its decision.

Labeling and Marking The Marking & Labeling Systems program covers labels

(nameplates or markers) and label materials that have been submitted to UL for evaluation in accordance with prescribed permanence of marking performance requirements so they can be used to display required safety information on UL Certified products. When the UL Certification Mark and required safety information are printed on the same label (referred to as a combination or custom label), the label supplier/printer must be part of the Authorized Label Suppliers

NEW ERA UNIVERSITY program and the label must meet the performance requirements covered by the Marking & Labeling Systems program.


Trade Agreements International trade is an important contributor to Japan 's economic growth and development. Japan 's trade policy is to pursue efforts towards creating a more liberalizing and fair global trading environment. While Japan continues to accord high priority to the rule-based multilateral trading system under the World Trade Organization (WTO), Japan is also pursuing regional and bilateral trading arrangements to complement the multilateral approach to trade liberalization.

NEW ERA UNIVERSITY Part 4a Background of the Company


State here the following information: (should be in paragraph form)

Company Name Logo Trademarks (if applicable) Overview of Business/type of business/industry/market Key Corporate Milestone Founded Business Location Website Address Founders/Titles Executive Team/Titles Number of Employees Product/Brand Offerings Branches Number of Clients Sample Client List (if applicable) Alliance Programs Sample Alliance Member List Key Press Contact and Contact Information

NEW ERA UNIVERSITY Part 4b Doing Business in (Country)


A. PROPOSED LOCATION Size of the store / warehouse and other details why did you choose the location as a place of distribution. Demographics Market etc. How much is the rent per sqm?

B. REQUIREMENTS IN DOING BUSINESS Research on how the company will establish their business in the specific place/location. Check the restrictions and other factors, incentives and others. How much is the cost in application of all

governmental requirements.

NEW ERA UNIVERSITY C. ENVIRONMENTAL ANALYSIS PEST Analysis The researchers identify the PEST influences the external environment in doing business in (country). Analyzing this aspect, all possible considerations on how (company) should respond to these influences. The table below lists some possible factors that could indicate important environmental influences for a business under the PEST headings:
Political / Legal
The international operations of McDonalds are highly influenced by the individual state policies enforced by each government


The company will also have to consider the economic standing of the country on which they operate on. The rate at which the economy of that particular country grows determines the purchasing power of the consumers in that country.

Working within many social groups

Technology integration into operations of McDonalds tends to increase cost of their products. Basically it is shown in improvements on its chain of creation of value. Improvement of stock system just as its systems of deliveries allows the company to work in the international context

Legislation for product

If a franchise operates in a particularly economically weak country, their products shall cost higher than the other existing products in the market, then these franchises must take on certain adjustments to maintain the economies of

Increase employment


scale. Ideally before penetrating the market, the company must carry out a well conducted market research, especially in the movements in the economic environment which McDonalds had done before entering the Indian market due to which the company has been able to bear the frequency of the shifts in the inflation rate as well as the fluctuations in the exchange rates which affects the operations of any company. Policy towards unemployment (minimum wage, unemployment benefits, grants)


Sustained logo

McDonalds should obtain the relevant information from the target market in addition to the individual customers of the organization.

McDonalds use the internet to their advantage. The cost-effectiveness, interactivity and real- time effects of the communications are a good way to find suppliers. It is also a good way to correspond with the respective McDonalds headquarters in every Country.

McDonalds should protect its integrity and consumer confidence by ensuring all materials and process are as claimed or must followed.

The company should constantly survey and learn about local culture to better understand and design the best product for them.

The key tool of the company for marketing is by means of TV advertisings. There are some requirements that McDonalds is inclined to interest the younger population more.


Since it is apparent that the company is expanding continuously, it is wise to deal directly with the proper authorities in the respective markets that they intend to operate in. This way, the company can adopt a good way of establishing good relationship with the government. It is advisable that the company rests on the good graces of the government on which they will be penetrating. To do this, all they have to do is accomplish all the prescribed acts and satisfy all the prerequisites for doing business The company operates the separate policy and instructions of operations. The certain markets concentrate on various areas of anxiety, such as various area of Exchange rates (effects on demand by overseas customers; effect on cost of imported components) It is imperative that before a franchise is granted to a particular market, a well drafted and comprehensive market research should be conducted initially so as to establish the acts that would conform to good customs, public policies, and morals of the said society. The company must also look into the use of IT to enhance their inventory operations. As the operations in its inbound and outbound logistics improve, the company will expect significant savings and reduction of costs in the operations.


McDonalds has a tendency to experience hardships in instance where the economy of the respective states is hit by inflation and change in the exchange rate

The company should find out the shifts in areas like the consumer behavior and purchasing patterns of the market

Other demonstration of such marketing strategy is obvious in advertising they use. They use recovered descriptions of the characters as Grimace and Hamburglar. Other


health, protection of the worker, and environment. All these elements are noticed in the state control of licensing of restaurants in the corresponding states. As any business enterprise, these McDonald's stores should argue with problems of procedures of employment just as their tax obligations McDonalds should protect its workers by ensuring all the hiring, compensation, training or repatriation in accordance to the law. advertising operations employ popular celebrities to promote their products. Similar became endorsees for McDonalds all over the world loving it campaign.


Information concerning the reference and potential areas of the market would double as a barrier to success of the company if this area of operations neglected.

There are similarly some claims that McDonalds are inclined to interest the younger populations more. The existence of play spots as well as toys in meals offered by the company shows this actuality.

Competitor Analysis

NEW ERA UNIVERSITY The researchers identify factors about direct and indirect competitors of the (company) in the (country). to these factors.
-----You may use this lecture as your guide in creating your own analysis. Delete after reading.
Competitor Analysis Competitor Analysis is an important part of the strategic planning process. This revision note outlines the main role of, and steps in, competitor analysis Competitor analysis has several important roles in strategic planning: To help management understand their competitive advantages/disadvantages relative to competitors To generate understanding of competitors past, present (and most importantly) future strategies To provide an informed basis to develop strategies to achieve competitive advantage in the future To help forecast the returns that may be made from future investments (e.g. how will competitors respond to a new product or pricing strategy? Questions to ask What questions should be asked when undertaking competitor analysis? The following is a useful list to bear in mind: Who are our competitors? (see the section on identifying competitors further below) What threats do they pose? What is the profile of our competitors? What are the objectives of our competitors? What strategies are our competitors pursuing and how successful are these strategies? What are the strengths and weaknesses of our competitors? How are our competitors likely to respond to any changes to the way we do business? Sources of information for competitor analysis Davidson (1997) described how the sources of competitor information can be neatly grouped into three categories: Recorded data: this is easily available in published form either internally or externally. Good examples include competitor annual reports and product brochures; Observable data: this has to be actively sought and often assembled from several sources. A good example is competitor pricing;


Analyzing all the

aspect, all possible considerations on how (company) should respond


Opportunistic data: to get hold of this kind of data requires a lot of planning and organization. Much of it is anecdotal, coming from discussions with suppliers, customers and, perhaps, previous management of competitors.


The table below lists possible sources of competitor data using Davidsons categorization:

Recorded Data
Recorded Data Annual report & accounts Press releases Newspaper articles Analysts reports Regulatory reports Government reports Presentations / speeches

Observable Data
Observable Data Pricing / price lists Advertising campaigns Promotions Tenders Patent applications

Opportunistic Data
Opportunistic Data Meetings with suppliers Trade shows Sales force meetings Seminars / conferences Recruiting ex-employees Discussion with shared distributors Social contacts with competitors

What businesses need to know about competitors: Who are our competitors? (see the section on identifying competitors further below) Overall sales and profits Sales and profits by market Sales by main brand Cost structure Market shares (revenues and volumes) Organization structure Distribution system Identity / profile of senior management Advertising strategy and spending Customer / consumer profile & attitudes Customer retention levels What threats do they pose? Sales and profits by product Relative costs Customer satisfaction and service levels Customer retention levels Distribution costs New product strategies Size and quality of customer databases Advertising effectiveness Future investment strategy Contractual terms with key suppliers Terms of strategic partnerships




1. Cost Leadership

Supply chain: McDonalds buys supplies in bulk and, to get lower prices Real Estate: McDonalds leases land and property they own to franchises Marketing: McDonalds is such a well known brand name and Ronald McDonald such a well known mascot McDonalds has to do much less advertising than many other chains to maintain awareness of their brand. Strategic/predatory customer selection (see Supersize Me) Mc Donalds purposefully aims their brands at kids who can be taught to over-eat fast food and, in addition, serves things like ultra-fatty sauces with salads and fatty foods in general with sugar baked into breads and often soda-only drink selections, all designed to make McDonalds customers unhealthily addicted to compounds in their food.

2. Differentiation McDonalds does no t believe in opening its restaurant without any knowledge of the local culture and tastes. The company caters to a large customers market with varying tastes and thus cant afford to introduce products without familiarizing itself with provincial presences in food. For this reason, McDonalds distributes its products in foreign locations with the help of franchises who are well aware in of that works in their country. This is an extremely intelligent distribution method because on the one hand, it doesnt create rifts between governments and McDonalds official, and on the other hand, it helps in providing people with the kind of products they desire. It is important to understand that McDonalds doesnt change its basic product range for any country but tries to introduce certain changes in secondary products in order to make them suitable for local tastes. McDonalds predominantly sells hamburgers, various types of chicken sandwiches and products, French fries, soft drinks, breakfast items, and desserts. In most markets, McDonalds offers salads and vegetarian items, wraps and other localized fare. On a seasonal basis, McDonalds offers the McRib sandwich. Some speculate the seasonality of the McRib adds to its


appeal. Various countries, especially in Asia, are currently serving soup. This local deviation from the standard menu is a characteristic for which the chain is particularly known, and one which is employed either to abide by regional food taboos (such as the religious prohibition of beef consumption in India) or to make available foods with which the regional market is more familiar (such as the sale of McRice in Indonesia). In Germany, McDonalds sells beer.




(After evaluating all the factors, state the success factor after evaluating all the risk on environmental aspects, strategies etc.)

Since we are putting up our proposed business in Sarawak, here are some suggested improvements to follow: 1. Legal and Management Aspect Improvement and Justification 1 Improvement and Justification 2 2. Operations Aspect Improvement and Justification 1

NEW ERA UNIVERSITY Improvement and Justification 2 3. Marketing Aspect Improvement and Justification 1 Improvement and Justification 2 4. Supply Chain Management Aspect Improvement and Justification 1 Improvement and Justification 2


G. TOTAL ESTIMATED COST IN ESTABLISHING BUSINESS State your assumption in doing business abroad.

NEW ERA UNIVERSITY Part 5 Conclusion


Part 6

NEW ERA UNIVERSITY Bibliography We would like to give credits to the following sites because without this, we cannot get any information for this country paper: Online Resources http://business.community.com.my/online/Japan-agriculturesector/ http://en.wikipedia.org/wiki/Economy_of_Japan http://www.mdbc.com.my/cultural_awareness_Japan.ph http://www.state.gov/r/pa/ei/bgn/2777.htm http://www.statistics.gov.my/portal/images/stories/files/Latest Releases/employment/Labour_Force_Indicator_Japan_Dec_201 0BI.pdf http://www.tradechakra.com/economy/Japan/services-sectorin-Japan-210.php http://www.tradingeconomics.com/Japan/gdp http://www.tradingeconomics.com/Japan/gdp-per-capita https://www.cia.gov/library/publications/the-worldfactbook/geos/my.html http://www.referenceforbusiness.com/encyclopedia/KorMan/Japan-Doin


Books and other published materials: Guidelines on the Safety Management of Amusement Park Devices Department of Occupational Safety and Health Ministry of Human Resources Japan 2008 Japan Regulations Japan Standards

NEW ERA UNIVERSITY Part 7 Appendices Proponents Profile:



Name Major Topic Assigned

: Name : Bachelor of Science Business Administration major in Marketing/Financial/Human Resources Management : The Art of ABC


Name Major Topic Assigned

: Name : Bachelor of Science Business Administration major in Marketing/Financial/Human Resources Management : The Art of ABC




Name Major Topic Assigned

: Name : Bachelor of Science Business Administration major in Marketing/Financial/Human Resources Management : The Art of ABC


Name Major Topic Assigned

: Name : Bachelor of Science Business Administration major in Marketing/Financial/Human Resources Management : The Art of ABC




Name Major Topic Assigned

: Name : Bachelor of Science Business Administration major in Marketing/Financial/Human Resources Management : The Art of ABC


Name Major Topic Assigned

: Name : Bachelor of Science Business Administration major in Marketing/Financial/Human Resources Management : The Art of ABC




Name Major Topic Assigned

: Name : Bachelor of Science Business Administration major in Marketing/Financial/Human Resources Management : The Art of ABC