Japanese KOGAI in an Environmental Management Accounting Examination:A Case 　　　　　index Fifteen minutes presentation and thirty minutes discussion will be prepared by the PPT shown below: 1.KOGAI and Japanese Environmental Accounting a) Ashio Copper Mine Case and Damages of Local People b) Four Big KOGAI Courts Trial and Japanese Environmental Risks c) Development of Environmental Management Accounting in Japan 2.Material Flow of Minamata Disease a) History of Chisso and its Business Behaviors b) Production of Chemical Fertilizer and Negative Befits c) Minamata Disease Court Cases and Chisso’s Environmental Liability 3.Examiantion of Minamata Disease Involved People a) Noguchi, the Origin of Minamata Disease b) Hashimoto, the Manager of the Biggest Responsibility c) Ishimure, the Contributor of Making Global Information 4. Environmental Reports by Present Chisso Subsidiaries a) Mazda and its Environmental Report b) Aashi Kasei and its Environmental Report c) Sekisui Chemicals and its Environmental Report 5.Recent Environmental Indices by the Japanese Ministries a) Environmental Accounting Guidebook b) Pollutant　Release and Transportation Register:PRTR c) Environmental Policy Priorities Index for Japan :JEPIX

1.KOGAI and Japanese Environmental Accounting a) Ashio Copper Mine Case and Damages of Local People b) Four Big KOGAI Courts Trial and Japanese Environmental Risks c) Development of Environmental Management Accounting in Japan

2.Material Flow of Minamata Disease a) History of Chisso and its Business Behaviors b) Production of Chemical Fertilizer and Negative Befits c) Minamata Disease Court Cases and Chisso’s Environmental Liability

EXHIBIT Material Flow Cost Accounting of Minamata Disease(Carbide Process),1932-1968 Limestone | carbide 　 kiln---quicklime---carbide furnace---　965,826ton　---acetylene generator---* 　　　 　　　　 　　　　　　　　 water　 mercury sulfide(137ton) | | *---acetylene --- acetaldehyde manufacturing unit--------------------------- ethyl acetate 　　　　　　　　　　　　　　　 | 46,746ton 　methyl mercury (100ton) | [12,615 patients] [\257 billion past compensations] [\3 billion annual compensation every year.] notice:Bold characters mean facilities. Numericals are partly based on suspected calculations. [Brackets] mean minus benefits.

3.Examiantion of Minamata Disease Involved People a) Noguchi, the Origin of Minamata Disease b) Hashimoto, the Manager of the Biggest Responsibility c) Ishimure, the Contributor of Making Global Information

4. Environmental Reports by Present Chisso Subsidiaries a) Mazda and its Environmental Report b) Aashi Kasei and its Environmental Report c) Sekisui Chemicals and its Environmental Report

5.Recent Environmental Indices by the Japanese Ministries a) Environmental Accounting Guidebook b) Pollutant　Release and Transportation Register:PRTR c) Environmental Policy Priorities Index for Japan :JEPIX