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The services manager was reviewing the latest progress status of the new fish head cutting device development program. The project was behind schedule and decisions needed to be made on several contingency plans. The technical services manager also wondered how to ensure speedy development of the device without jeopardizing the joint venture relationship. (This case is a sequel to Canadian Fishing Company (A), case 9A88D006.)

A division manager for a chain of medical and research centres must deal with allegations of misappropriated funds. The chain has recently undergone an organizational restructuring, a fact which tends to muddy the issue. Case analysts address ethical and public relations considerations, in light of the fact that one of the key players has threatened legal action against the corporation.

An American project manager (with a team of 12 Americans), who is just about to conclude a week long negotiation with a team of 12 Koreans, is faced with a dilemma. He is being pushed to make a decision he is ill equipped to make; he feels it might not be in his company's best interest, but could be in the best interest of the joint venture that his firm is in the process of establishing with the Koreans.

The mid-1986 Sears new catalogue contained a 20-page section called Elements. This section bore a striking resemblance to the format of an IKEA catalogue, and the furniture being offered was similar to IKEA'S knocked-down self-assembly line. The head of IKEA'S North American operations wondered how serious Sears was about its new initiative and what, if anything, IKEA should do in response.

A small print and design shop describes accounting activities relating to its accounts receivable during one fiscal period. Such activities include the write-off and recovery of accounts collections during and after the discount period as described in the company's credit terms, sales allowances, and the determination of bad debt expense.

The new business development officer for Quaker Oats Canada Limited, has been asked to develop a proposal for the possible introduction of Gatorade into Canada. He must develop a complete marketing and financial proposal. The case focuses on decisions about channels, flavors, pack-types, pack-sizes, retail pricing, trade and company margins, forecast market outcomes and forecast cash flows. A follow-up case, Gatorade B is available.

The executive vice-president of Markborough Properties Inc. was preparing for an upcoming Board of Directors meeting. On the agenda was the proposed use of interest rate hedging to minimize the company's interest rate exposure. Among the alternatives were interest rate swaps and caps. Was it an appropriate time for Markborough to hedge its floating rate debt? If so, how and using what vehicle?

A bank account manager is reviewing the risk and credit facility for a specialty food store operator. The case permits a size-up of the company and provides detailed information to decide the loan rate that should be charged.

A sole proprietor, with depleted savings, has requested both an operating loan as well as a line of credit. The operating loan will be used to retire his 'run-away' trade debts and the line of credit to service his cash-tight months.

In this exercise, the owner and sole proprietor of an art importing business must prepare a statement of changes in financial position.

The owner and operator of Merlin's Magic Mansion must attempt to reconcile his books to the bank statement. The bookkeeper has disappeared and the owner must determine the cash position of Merlin's Magic Mansion.

This case presents Harlequin in 1979 at the peak of its success. The company is looking at diversification, trying to use its ever increasing cash flow. Specific issues are the type of diversification (if any) the company should engage in, and whether it should set up its own sales force in the U.S. The general issue is one of accurately identifying Harlequin's capabilities. This case should be used, although it is not strictly necessary, with the Harlequin Enterprises Limited - 1984 case 9A87M003.

The entrepreneur and owner of Designer Classics Carpet, is deciding upon future growth opportunities for his company. Opportunities for forward and background integration have been identified. As well, the acquisition of a firm manufacturing a related product line is being considered. He must decide upon priorities, direction and timing of all these moves.

Kettle Creek has opened an attractive fashion market niche by selling its unique garments through a chain of franchised retail outlets. Rapid growth has stretched its financial and management resources, seemingly to the limit. The President, a majority shareholder, is concerned about her next steps. See Kettle Creek Canvas Company 1985 (B).

The president is considering three steps to deal with financial and operating problems at Kettle Creek (see Kettle Creek Canvas Company 1985 (A)). They were to sell equity, even the whole business if necessary, to recruit a board of directors, and to hire a general manager. She reviews three applicants' resumes for the job. Do any of them fit the bill?

Cantel Inc. had just been granted a license from the Canadian Department of Communications to provide a national air network for a new mass communications technology, cellular radio communications. In devising a marketing strategy, the management team questioned whether the company should be involved in the provision of a complete cellular package, including the promotion, sales, installation and maintenance of both cellular telephones and network subscriptions. In addition, they were considering alternative distribution channels for bringing cellular to potential end users, and pricing and promotional programs were not yet finalized.

This note focuses on the decision rules and guidelines managers use in recognizing revenue and measuring income in the preparation of periodic financial statements. This note considers issues only partly considered by the Canadian Institute of Chartered Accountants and the Financial Accounting Standards Board in the United States.

The director of the international division of a software company has to mediate and resolve a major impasse between one of his project managers and a visiting Chinese programming expert. The Chinese computer expert, a woman of strong views, appears to feel an injustice has been done and is withholding a crucial program which she has completed. The project manager will suffer a significant delay if the computer expert does not relinquish the program and potential sales at a trade show are at stake. (Two sequels to this case are available titled Canada-China Computer Crisis Case, case 9A86C013 and 9A87C016.)

A hotel's personnel director wonders if he should attempt to get even greater employee involvement after setting up Work Excellence Committees. The committees are comprised of union and management representatives at sectional, departmental and top management levels and they provided the coordinating mechanism for the hotel's many productivity activities. The positive end result was progress in labour-management relations.

A nephew in an Indian family business has prepared a consulting report advocating changes in organizational structure and practices. His North American MBA training has influenced both the content of his recommendations and the process of suggesting them. Both the content and the process violate norms of the Indian culture as well as those of the African culture in which the family business has flourished for 40 years. The problem is what to do given that his actions and report have stirred up deep feelings and conflicts within the family business.