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A consultant with a human resources consulting firm must reassess a client's long-term incentive program, by reviewing the current plans and considering other forms of incentives. Students will focus on accounting for equity-based compensation payments, the importance of assumptions in the determination of employee stock-option expense and financial reporting and economic implications of different long-term equity-based incentive plans.

The owner of a lumber and building supply business is interested in finding out how much the business is worth and how to go about selling it. The business is currently enjoying considerable success and earnings are at record levels. She must decide which valuation method to choose.

A husband and wife investigative reporting team had created a four-part TV series on a genetically modified bovine growth hormone produced by a large biotech company. The hormone was injected into dairy cows to increase milk yields. The TV series raised concerns about the health effects of the hormone on humans who consumed the milk. Shortly before the series was to air, an attorney for the biotech company contacted the TV network and demanded that the script for the series be altered. The investigative reporters has to decide options they have. The supplement, What Are We Pouring In Our Morning Cereal? (B), product 9B05C029, discusses the aftermath of their decision.

Two investigative reporters prepared a four-part series on a bovine growth hormone that increases milk yields, and its effect on humans who consume the milk. The TV network receives a demand to alter the script from an attorney representing the growth hormone producer. This supplement to What Are We Pouring In Our Morning Cereal? (A), product 9B05C028, discusses the aftermath of the decisions made.

The senior manager of the Multiple Sclerosis Society of Canada, Ontario Division is working on the next fundraising event, the bicycle tour. She must plan the routing activities, while also concerned about cyclists' safety and enjoyment while participating in the event. Students will apply project management tools such as PERT/CPM diagrams and critical path while recognizing and managing for uncertainty in task duration times.

<p style="color: rgb(197, 183, 131);"><strong> AWARD WINNER - Oikos Sustainability Case Writing Competition</strong></p><br>CARE's Rural Entrepreneurship and Agribusiness Promotion project is a new, market-driven approach to development in Kenya. While the project has been successful from a development standpoint, it is not commercially viable. The sector manager must determine how to improve the project and make it commercially sustainable. Students will understand the advantages and opportunity for profit/non profit partnerships and social enterprise as complementary entities for social and economic development. PowerPoint slide presentation is available, product 5B05M056.

Excel spreadsheet for product 9A96B050.

At the end of 2001, the Canadian Imperial Bank of Commerce (CIBC) and Barclays Bank PLC were in advanced negotiations regarding the potential merger of their respective retail, corporate and offshore banking operations in the Caribbean. Some members of each board wondered whether this was the best direction to take. Would the combined company be able to deliver superior returns? Would it be possible to integrate, within budget, companies that had competed with each other in the region for decades? Would either firm be better off divesting regional operations instead? Should the two firms just continue to go-it-alone with emphasis on continual improvement? A decision needed to be made within the coming week. This case may be taught on a stand alone basis or in combination with any of the six additional Cross-Enterprise cases that deal with the various functional issues associated with the actual merger: Accounting and Finance - CIBC-Barclays: Accounting for Their Merger, product 9B04B022, Information Systems - Information Systems at FirstCaribbean: Choosing a Standard Operating Environment, product 9B04E032, Marketing and Branding - FirstCaribbean International Bank: The Marketing and Branding Challenges of a Start-up, product 9B05A012, Human Resources - Harmonization of Compensation and Benefits for FirstCaribbean International Bank, product 9B04C053, Finance - FirstCaribbean Merger: The Proposed Merger, product 9B06N004, and technical note - Note on Banking in the Caribbean, product 9B05M015.

An entrepreneur is looking at opening a coffee shop franchise. She has investigated a number of options and has narrowed the selection down to two. She wants to have the coffee shop up and running in six months and must make a decision on which franchise is the best choice. This case deals with service management and looks at franchising as a growth option.

The Global Media manager for adidas International is responsible for developing and championing a new marketing strategy at adidas called brand in the hand that is based on the convergence of cell phones and wireless Internet. The case presents company background information, data on the penetration of mobile devices such as cell phones, the growth of global mobile marketing practices, and several mobile marketing communications campaigns that adidas launched in 2004, such as a mobile newsticker for the 2004 European soccer championship. The case then introduces a specific campaign - Respect M.E. - featuring Missy Elliott, a popular female hip-hop artist, and discusses the company's mobile marketing strategy to support MissyElliott's new line of sportswear. This case can be used to highlight the role of new technology in overall marketing strategy and integrated marketing communications.

The senior officers of a national office supplies manufacturer and distributor are at odds over a slow paying, and perhaps insolvent, major distributor, and what the options are to collect the account and maintain sales in the region.

The marketing manager of Jewellworld.com was faced with the problem of a saturated Hong Kong market, and has to consider ways in which to expand the business. In a meeting with the marketing director, who was responsible for the development of the Hong Kong and Chinese Jewelry markets, one of the main topics was the expansion of the online shopping strategy into the B2C area in China; however, the staff of the marketing department held different views. The immediate question was whether Jewellworld.com should move into the B2C area at full speed or wait and see how other competitors fared in the China online market. The other issue was the segmentation that Jewellworld should employ if they decide to enter the B2C market in China. A competitor had established retail stores across China. The question was whether Jewellworld should aim to cover all market segments and product lines, or target young people who tend to use the Internet more frequently.

Accounting fraud issues have taken centre stage whenever there is a discussion about the bankruptcy of Worldcom. However Worldcom's performance was in turmoil even before the fraud issues surfaced. The fundamental strategic, management and industry issues that catalyzed the culture allowing fraudulent behavior that lead to the bankruptcy of the company are discussed.

Allison Transmission Division is a $2 billion unit within General Motors (GM) with a very specialized product - heavy-duty automatic transmissions for commercial vehicles. Although the division is part of GM, more than 90 per cent of its output is directed to external customers. The case presents a familiar challenge faced by many globalizing firms: a pioneer and leader in a market holding more the 60 per cent of the market in North America, but less than 10 per cent outside North America. The presence of leading original equipment manufacturers in Europe who are the key customers for Allison, and the large market potential in Europe presents a strategic opportunity, but the cultural and institutional differences present a formidable challenge. The technological differences in Europe augments this challenge and the uncertainty surrounding a new hybrid technology that is emerging in Europe make the decision even more complex. Also presented is the company's attempts in Europe for a decade leading to the trigger issue - a decision between a joint venture in Austria and a wholly owned unit in Hungary. The case provides a rich organizational context to challenge students to go beyond a typical alternative analysis to consider the broad strategic issues and identify a comprehensive strategy for Europe.

The liquid crystal display (LCD) group at Samsung Electronics is faced with a new product development challenge: should it go with product that is well received in the market but the leadership is with the competition or with a product for which the market is yet to be tested but with some remote potential to leapfrog the competition. The case highlights the global nature of competition in high technology industries and the entrepreneurial opportunity for executives to make a difference in positioning their firms for global leadership. The case can be used at two levels - in international business to understand the dynamics of global competition or in marketing to understand the different risks in new product decisions and strategies to counter these risks. Supplements Samsung Electronics and LCD Technology (B) and (C), products 9B04M047 and 9B04M048 look at the events of 2001 and 2004.

An investor in General Motors Company (GM) has received the company's annual report, and is concerned with the increasing number of negative headlines in major newspapers regarding the company's business strategy and financial reporting. He must analyse GM's business and financial position and decide whether or not to sell his shares in the company. This case can be used to: facilitate a discussion about the implications of pensions on company operations and the potential burdens for corporations providing generous defined benefit plans; consider the issue of accounting for pensions and pension disclosure, including the reasonableness of assumptions and the effect on operating income; and to discuss the reasons for downgrading bonds and the implications downgrading can have on a company.

Acushnet Canada Inc. is considering using Canada Customs Bonded Warehouses to store golf shoes, gloves, outerwear and club heads inventory purchased from overseas suppliers. ACI often has to procure inventory four to six months before they needs it in order to ensure they will be able to meet customer requirements during the busy season. The critical managerial issue is considering the tradeoff between the cash flow savings (through duty postponement) and the need to meet the demand schedule, while taking into account storage limitations imposed by the private facility and their storage costs. This case can be used as an introduction to linear programming as well as an introduction to the concept of bonded warehouses.

This case documents more than 15 years of U.S.-based Cummins, a global leader in diesel and allied technology, and its investment activities in China. While the macro level indicators seem to suggest the possibility to hit $1 billion in revenues in China by 2005, there were several pressing problems that put into question Cummins' ability to realize this target. Students are presented with four specific situations and must develop an appropriate action plan. They are related to the respective streamlining and consolidation of several existing joint ventures, distribution and service, and staffing. The case presents the complexity of managing country level operations and the role of executive leadership of a country manager.

The Aurora Cultural Centre's mission is to foster a more just community, globally and locally, by providing community education on diversity and cross-cultural awareness, global development issues, and immigration/refugee issues. The centre also provide housing and settlement services to new immigrants and refugees. The organization has been facing budget deficits, administrative overload, board member turnover and staff problems. A recently appointed member of the board is preparing to lead a board strategy retreat and must make recommendations on improvements to the agency's financial performance and must determine how she can convince the board members that the situation is serious and requires immediate action.

<p style="color: rgb(197, 183, 131);"><strong> AWARD WINNER - Oikos Sustainability Case Writing Competition</strong></p><br>Throughout the 1990s there was increasing competition for Ontario's forest land. The forest industry, including Tembec Inc., demanded from the Ontario government more certainty in the lands available to them. To reach a consensus on strategic land use, the government launched Lands for Life process and undertook extensive public consultations. Unfortunately the consultation process resulted in a polarization of stakeholders, and the 242 controversial recommendations threatened to spark a war in the woods, primarily between the forestry industry and environmentalists. Tembec's chief executive office foresaw this conflict and was determined to take a different course of action that would bring a real solution that would meet both the objectives of the forestry industry and environmentalists. He was cognizant that losing access to timber would have a devastating effect on his company, but confident that a consensus could be reach if a rational approach were followed. Students will learn to recognize the long-term opportunity associated with sustainability, and the short-term risks associated with ignoring it, to illustrate the opportunity for stakeholder consultation and partnerships, and to introduce the best practices on stakeholder collaboration and innovative problem solving. The supplement Tembec Inc. (B), product 9B05M052, presents the situation in 2005.