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The case presents the sequence of events that occurred when a global leader in automated information management technology had to compete fiercely to retain one of its key customers. It presents the environment for B2B sales and the challenges facing the company in a fiercely competitive scenario. The case describes in detail the politics and personalities involved and the importance of relationships and optimism in making sales. It is intended to stimulate readers to explore situation restoration strategies for an existing technology provider that faces the emergence of a capable competitor. Discussion of such strategies involves ethical considerations and highlights the thin divide between ethics and diplomacy in selling efforts.

The case presents the sequence of events that occurred when a global leader in automated information management technology had to compete fiercely to retain one of its key customers. It presents the environment for B2B sales and the challenges facing the company in a fiercely competitive scenario. The case describes in detail the politics and personalities involved and the importance of relationships and optimism in making sales. It is intended to stimulate readers to explore situation restoration strategies for an existing technology provider that faces the emergence of a capable competitor. Discussion of such strategies involves ethical considerations and highlights the thin divide between ethics and diplomacy in selling efforts.

The chief financial officer of Acer Incorporated has to decide how to manage the higher level of complexity of the company's exchange risk after their restructuring. This must be done in a way which is consistent with Acer's core principles, one of which is to find simple effective solutions to unavoidable business risks. The case addresses the technical issues of exposure measurement and hedging, the challenge of hedging expected, but not contracted, future foreign currency revenues, and IFRS hedge accounting requirements.

Spreadsheet for product 9B05B006.

Spreadsheet for product 9B08B003.

The chief financial officer of Acer Incorporated has to decide how to manage the higher level of complexity of the company's exchange risk after their restructuring. This must be done in a way which is consistent with Acer's core principles, one of which is to find simple effective solutions to unavoidable business risks. The case addresses the technical issues of exposure measurement and hedging, the challenge of hedging expected, but not contracted, future foreign currency revenues, and IFRS hedge accounting requirements.

Excel spreadsheet for students.

The chief executive officer (CEO) of Fortune Motors, the largest Mitsubishi dealership in Taiwan, has to consider his vision for the survival of the company. Fortune Motors' sales in 2003 had fallen below 50,000 units for the first time in 10 years, and market share had been falling for several years. The CEO had a plan to enter the business of financing used-car purchases. He thought that the balanced scorecard would be a useful tool to help him implement this change. The first step was to construct a corporate scorecard.

The consequences of global climate change are far-reaching, spanning outcomes of precipitation pattern changes to the spread of vector-borne diseases into new territory. Various data suggest if climate change is not addressed in a timely manner, then business models will need to change drastically. This paper addresses various attempts governments have used to target greenhouse gas reduction, resulting in either "compliance" or "voluntary" markets. An outline of the Kyoto Protocol presents topics of market regulation, reductions measurement and carbon auditing, with implications for firms in Kyoto-compliant nations. Voluntary markets control their emissions through purchase of Verified Emissions Reductions (VERs), which is significantly different than operating in a compliance market with its own challenges and benefits. Carbon market research is still in its infancy and challenges abound in terms of public perception, trust, pricing, cost of certification, scale and functionality.

This case illustrates a grassroots enterprise's path to self-sufficiency in a subsistence market context. It explores the gradual evolution of a business model with strong social mandates (pro-health, pro-women) and asks which growth options best marry profitability and positive social change. The Mwanza, Tanzania-based Yogurt Mamas emerge as entrepreneurial role models in their communities, with funds from Western donors and an exciting new technology.<br><br>The Yogurt Mamas produce and locally distribute a probiotic yogurt to their small community; they are interconnected in a local value chain and benefit from annual inflows of expertise from Western partners, including free access to patented technology and free culturing of probiotic bacteria in a local lab. The case asks students to critically analyze the hurdles to profitability and suggest working solutions to scale up the venture. Challenges include funding sufficiency, clarity of roles and responsibilities, patent restrictions, kitchen ownership, food safety and quality concerns, and liability concerns. Options include technology/model licensing and franchising, organic growth and expansion to gain higher margins and greater control over the milk supply, and extending their distribution reach. If the Yogurt Mamas cannot find an attractive and feasible growth option, the partners will have to contemplate venture termination once the grant funding comes to an end, or consider alternative exit options.

The case illustrates a grassroots enterprise path to self-sufficiency in a subsistence market context. It explores the gradual evolution of a business model with strong pro-social mandates (pro-health, pro-women) and asks which growth options may best marry profitability and positive social change. The Mwanza-based Yogurt Mamas emerge as entrepreneurial role models in their communities; with funds from Western donors, and an exciting new technology, they seem set on their way to success. Yet close-up analyses reveal several outstanding concerns, including funding sufficiency, clarity of roles and responsibilities, patent restrictions, kitchen ownership, food safety and quality concerns and liability concerns among others. Despite positive health impact assessments, the venture is struggling to grow - and growth is the key to its future. Focused on a mix non-profit and retail model, the Yogurt Mamas produce and locally distribute a probiotic yogurt to their small community; they are interconnected in a local value chain, and benefit from annual inflows of disciplinary expertise from western partners, including free access to patented technology and free culturing of probiotic bacteria in a local lab. However, as the project funding winds down, business issues come to the fore. The case asks students to critically analyze the hurdles to profitability and suggest working solutions to scaling up the venture. Options include technology/model licensing and franchising, organic growth and expansion along value chain links to gain higher margins and greater control over the milk supply and to extend their distribution reach to neighboring communities. If the Yogurt Mamas cannot find an attractive and feasible growth option, the partners will have to contemplate venture termination once the grant funding comes to an end, or consider alternative exit options, including partnerships or adjacent business models.

The chief executive officer (CEO) of Fortune Motors, the largest Mitsubishi dealership in Taiwan, has to consider his vision for the survival of the company. Fortune Motors' sales in 2003 had fallen below 50,000 units for the first time in 10 years, and market share had been falling for several years. The CEO had a plan to enter the business of financing used-car purchases. He thought that the "balanced scorecard" would be a useful tool to help him implement this change. The first step was to construct a corporate scorecard.

The chief executive officer (CEO) of Fortune Motors, the largest Mitsubishi dealership in Taiwan, has to consider his vision for the survival of the company. Fortune Motors' sales in 2003 had fallen below 50,000 units for the first time in 10 years, and market share had been falling for several years. The CEO had a plan to enter the business of financing used-car purchases. He thought that the balanced scorecard would be a useful tool to help him implement this change. The first step was to construct a corporate scorecard.

A village leader must reallocate farmland and decides to hold a competition among the three most capable farmers in the village. The contract to the farmland will be awarded to the farmer with the best performance in the growing season. The growing season is over and the village leader must review the farmers' capital structure, capacity, and leasing costs, and make his decision.

Two property developers disagree over whether to go ahead immediately with a housing development on land which they have just jointly purchased, which has draft approval for one development plan, or to resubmit a new application for a possibly more controversial but more profitable alternative development plan. The new plan could result in some delay to the development.

A loan assessment officer at Export Development Canada is evaluating a proposed deal involving the export of refurbished machines used in the forestry industry. He must decide whether Export Development Corporation should extend loans to a foreign firm that is interested in purchasing from a Canadian supplier. Issues include international business risk and the role of an export development agency in facilitating a country's exports.

Coastal Uniforms provides a cleaning service for work uniforms. In an effort to improve profitability, the company institutes a series of measures of increasingly questionable ethics, causing a downward spiral of the company's corporate culture and budget/incentive system. A sales representative for the company must decide if he should quit his job or consider legal action in response to the changes to the incentive program.

Biovail Corporation, a large pharmaceutical company, recently had its stock downgraded by a well known pharmaceutical analyst and a number of other analysts were also scrutinizing the company. The outcome was not favorable, as Biovail's acquisition methods were labeled as unethical and their accounting practices were questioned. An investor with the company must decide if she will continue to invest in a company that has been identified with low ethical standards. The supplement Biovail Corporation (B), product 9B04N008 discusses the investor's decision, and some information that caused her to reconsider that decision.

In this supplement to Biovail Corporation (A), product 9B04N007, an investor in Biovail made the decision to sell her stock in the company based on published reports from a well known pharmaceutical analyst. She later finds out that this analyst had an interest in Biovail's competition and wonders if she should reconsider her decision.

Ford of Canada is a division of the Ford Motor Company - one of the Big Three automobile manufacturers in North America. The brand manager of the Windstar was concerned that its only brand in the minivan category would not meet its annual sales target. Since the Windstar's launch in the early 1990s, it had become one of the largest selling auto brands in Canada and was synonymous with safety and family travel. During the past few years, the popularity of purchasing a Windstar had declined with the minivan market becoming very competitive, the recession, quality problems and several product recalls. The brand manager must create a promotional strategy that will maintain Windstar sales and profitability and attempt to maintain the brand image. (Also available is the video, Ford Windstar product # 7B03A005.)