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The note describes what integration for tax purpose is, what its objective is and how the Canadian income tax achieves it. The note starts with the concept of perfect integration and then evaluates the assumptions underlying it. This is followed by a consideration of the actual extent of integration to determine when incorporation is advantageous and when it results in a real tax cost.

A lending officer of Confederation Bank is reviewing a request from the owners of Sophisticated Petites for a term loan to finance leasehold improvements at their planned third dress shop. The account manager must perform a complete size up of the firm's existing and proposed operation and must generate a projected income statement and balance sheet for the oncoming year.

Eagle Corp. has made a tender offer for a further 15% of the shares of Blue Jay Energy. The price is well below what some feel is the real value of the shares. The focus of the case is on strategies to close a potential value gap in the context of a hostile takeover bid. The primary alternatives are to rely on a poison pill, spin-off and a leveraged recapitalization. The case is ideal to illustrate the use of the financial markets (synthetic white knight) to negotiate a deal.

A female expatriate manager working for a large multinational financial institution must contend with gender discrimination. She had been offered a promotion and the choice of two positions. When she made her decision and informed her boss, he told her that she could not have the job she chose because it would mean periodic travel into Saudi Arabia, which, he believed, would not be possible for a woman.

This case is a supplement to Ellen Moore (A): Living and Working in Bahrain. After living and working overseas, a customer service employee recounts her experiences. She explains the decisions that she made and her experiences and opinions about women in management.

The new vice-president for Kentucky Fried Chicken in southeast Asia, must weigh the growth benefits of investing in China with alternative opportunities in the region. He is at the exploratory stage of market research and is focusing his attention on four possible locations in China. He must also balance his own personal ambitions with the possibilities for failure, not only in China, but the rest of southeast Asia. (A 31-minute video is available with this case, Kentucky Fried Chicken in China - Video.) A follow-up case Kentucky Fried Chicken in China (B) is also available.

The VP's efforts to determine whether and how to proceed with an emerging three-way partnership in China are described. Kentucky Fried Chicken has selected local partners and has been issued a license to operate a restaurant in Beijing. If he is to proceed, the VP must decide how fast he should advance the negotiations and which of three location sites in the city is most desirable. A background case Kentucky Fried Chicken in China (A) and a follow-up case Kentucky Fried Chicken in China (C) are available.

This case presents the start-up of operations in Beijing and discusses the difficulties Kentucky Fried Chicken (KFC) is having with its local partners. By March 1988, KFC has established its largest restaurant in the world in Beijing with sales that are booming and showing no sign of slowing down. Nevertheless, the extent of operational problems and the shortage of hard currency profits is raising concerns over whether further expansion is warranted. Previous cases Kentucky Fried Chicken in China (A) and Kentucky Fried Chicken in China (B) are available.

The note explains the concept of break-even and contribution analysis for use in the financial analysis of businesses. Graphs are presented to clarify the concepts.

This is the first case of six cases which will assess the feasibility of starting a brew pub while reviewing various managerial accounting and business decision-making tools. See Kellers' Freehouse (B), Kellers' Freehouse (C), Kellers' Freehouse (D), Kellers' Freehouse (E), Kellers' Freehouse (F)

This follow-up case of the Kellers' Freehouse series provides a comprehensive review of cost behaviour. Specifically, the topics of cost classification, contribution analysis, and break-even analysis are addressed in the context of examining the cost structure of a restaurant. See Kellers' Freehouse (A), Kellers' Freehouse (C), Kellers' Freehouse (D), Kellers' Freehouse (E), Kellers' Freehouse (F)

The third case of the Kellers' Freehouse series focuses on the development of a marketing plan. A marketing analysis framework will be used to make decisions regarding the pricing policies, product offering, place, and promotion of the brew pub. See Kellers' Freehouse (A), Kellers' Freehouse (B), Kellers' Freehouse (D), Kellers' Freehouse (E), Kellers' Freehouse (F)

The fourth case of the Kellers' Freehouse series provides a review of cash flow analysis.This session addresses the importance of cash management and the mechanics of developing a cash budget. In addition, a plan will be developed to finance the new business. See Kellers' Freehouse (A), Kellers' Freehouse (B), Kellers' Freehouse (C), Kellers' Freehouse (E), Kellers' Freehouse (F)

This is the fifth case in the Kellers' Freehouse series. See Kellers' Freehouse (A), Kellers' Freehouse (B), Kellers' Freehouse (C), Kellers' Freehouse (D), Kellers' Freehouse (F)

This is the sixth and final case in the Kellers' Freehouse series. The purpose of this case is . See Kellers' Freehouse (A), Kellers' Freehouse (B), Kellers' Freehouse (C), Kellers' Freehouse (D) and Kellers' Freehouse (E).

The note describes a short-run operating decision-making model that may be used to evaluate alternate courses of action. The note covers qualitative versus quantitative analysis, relevant costs for the model, and differential investments. As well, cost behaviour, financial charges on new investments and divestments are also covered.

The vice-president, corporate and public affairs, at an insurance company has to prepare the next year's internal communications program at a time when the company is undergoing a revolution - an effort to improve service and profits through a radical organizational and cultural change. The small communications department has played a key role and tried new methods in the company's move toward empowerment and increased accountability. At this point, creating a communications strategy on a limited budget means choosing among priorities, but a recent survey of employee attitudes has provided some input into needs.

An auditor is planning the audit of a new client, Acme Hardware. For preparing the audit plan, he becomes aware of the possibility that certain managers might be using accounting flexibility to aid them in qualifying for incentive bonuses based on profitability. The areas are inventory and advertising. The auditor must decide what action, if any, to take.

An account manager of a large bank is reviewing a request for term financing to assist with the repurchase of a minority interest in a large trucking company. The firm is considering a term loan as well as an investment by the venture capital arm of the bank. An equity investment would require agreement on the form of the investment and the price to be paid for any stock issued.

The bank has asked a commercial and industrial mechanical contractor for a forecasted cash budget, income statement and balance sheet. The bank is concerned with whether the company can repay its loan. The case is designed to teach students to incorporate a cash budget into the evaluation of a business that requires bank financing.