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In the spring of 2004, an engineering inspection revealed that a 100-year-old historic bridge had serious maintenance problems. Several options were considered including repair, removal and replacement. The director of public works for the region must present a summary of the options and his recommendations to the public works committee, which would then submit his recommendation to the council for approval.

In the spring of 2004, an engineering inspection revealed that a 100-year-old historic bridge had serious maintenance problems. Several options were considered including repair, removal and replacement. The director of public works for the region must present a summary of the options and his recommendations to the public works committee, which would then submit his recommendation to the council for approval.

The Little Red Roaster, a retail coffee shop that offered a menu of coffees, teas, gourmet beverages, light meals and snacks, had a strong reputation for good food and coffee during the eight years it had been in operation. The owner had recently been approached to expand both its wholesale and its catering operations, but she was unsure whether she and the company were ready for expansion. Potential wholesale and catering customers would not wait for Little Red Roaster much longer, and the owner must make a decision soon about the company's strategic direction.

A partnership of two real estate agents want to increase their recognition in an increasingly crowded and competitive marketplace. Both partners had strong individual reputations, but they believed a campaign focused on their identity as a team would give them a competitive edge in the real estate business. A comprehensive marketing communications plan needed to be developed and implemented quickly as the market was poised for a period of growth in the coming months.

The Little Red Roaster, a retail coffee shop that offered a menu of coffees, teas, gourmet beverages, light meals and snacks, had a strong reputation for good food and coffee during the eight years it had been in operation. The owner had recently been approached to expand both its wholesale and its catering operations, but she was unsure whether she and the company were ready for expansion. Potential wholesale and catering customers would not wait for Little Red Roaster much longer, and the owner must make a decision soon about the company's strategic direction.

The proprietor of a day spa must decide whether to purchase a microdermabrasion machine. This differential analysis case will test students' abilities to identify those costs that are recurring cash flows and those costs that are investments; give practice calculating working capital investments; differentiate between relevant and non-relevant costs for a differential analysis and test students on their ability to conduct a sensitivity analysis.

The president and chief executive officer of Info-Tech Research Group must determine the pricing and promotional strategies for the company's newest product offering. This case allows students to use differential analysis as a tool to aid in their decision. Students are expected to perform a qualitative analysis based on the fit of Info-Tech's new product offering within the competitive marketplace and its potential customers; identify those items relevant to the decision and categorize them as either recurring cash flows or one-time cash flows; understand that the recurring cash flows consist of both variable costs and fixed costs and to recognize the difference; identify those items which are investments, including working capital accounts; apply exchange rates so that all figures in the analysis are in the same currency; calculate return on investment and payback ratios; recognize the need for and perform a sensitivity analysis on the projected sales levels; and make a decision based on both qualitative and quantitative analysis.

The chair of the computer studies department noticed a marked change in the behavior of one of Conseco College's long-term employees. Although no official problems had yet surfaced, the chair has clear personal evidence that the employee was behaving erratically and uncharacteristically. The chair must decide how to deal with the situation. Supplementary cases Conseco College (B) and (C), products 9B05C003 and 9B05C004 follow the progress of the situation.

In this supplement to Conseco College (A), product 9B05C002, the chair of computer studies department has noticed a change in the behavior of a long-term employee. Her first action results in learning that the employee suffers from bipolar disorder. She gathered information on the disorder and then had to decide what action to take next. The supplement Conseco College (C), product 9B05C004 describes the outcome and the chair's action plan.

The chair of computer studies at a community college has noticed a behavioral change in a long-term employee and must decide how to handle the situation. She has learned that the employee suffers from bipolar disorder and has now been hospitalized for his illness, leaving much of the work from the last semester incomplete, including the marking of exams. The chair needs a detailed action plan for going forward. This is a supplement to Conseco College (A) and (B), products 9B05C002 and 9B05C003.

The chair of the computer studies department noticed a marked change in the behavior of one of Conseco College's long-term employees. Although no official problems had yet surfaced, the chair has clear personal evidence that the employee was behaving erratically and uncharacteristically. The chair must decide how to deal with the situation. Supplementary cases Conseco College (B) and (C), products 905C03 and 905C04 follow the progress of the situation.

In this supplement to Conseco College (A), product 905C02, the chair of computer studies department has noticed a change in the behavior of a long-term employee. Her first action results in learning that the employee suffers from bipolar disorder. She gathered information on the disorder and then had to decide what action to take next. The supplement Conseco College (C), product 905C04 describes the outcome and the chair's action plan.

The chair of computer studies at a community college has noticed a behavioral change in a long-term employee and must decide how to handle the situation. She has learned that the employee suffers from bipolar disorder and has now been hospitalized for his illness, leaving much of the work from the last semester incomplete, including the marking of exams. The chair needs a detailed action plan for going forward. This is a supplement to Conseco College (A) and (B), products 905C02 and 905C03.

The vice-president of a resort hotel in San Felipe, Mexico must deal with low winter sales levels. Students will gain experience in assessing the current marketing strategy, analyzing the fit of a new opportunity, making pricing decisions, designing a promotional campaign and calculating market share; and receive practice in using breakeven analysis and in analyzing an opportunity from both a qualitative and quantitative standpoint.

The vice-president of a resort hotel in San Felipe, Mexico must deal with low winter sales levels. Students will gain experience in assessing the current marketing strategy, analyzing the fit of a new opportunity, making pricing decisions, designing a promotional campaign and calculating market share; and receive practice in using breakeven analysis and in analyzing an opportunity from both a qualitative and quantitative standpoint.

The proprietor of a day spa must decide whether to purchase a microdermabrasion machine. This differential analysis case will test students' abilities to identify those costs that are recurring cash flows and those costs that are investments; give practice calculating working capital investments; differentiate between relevant and non-relevant costs for a differential analysis and test students on their ability to conduct a sensitivity analysis.

The president and chief executive officer of Info-Tech Research Group must determine the pricing and promotional strategies for the company's newest product offering. This case allows students to use differential analysis as a tool to aid in their decision. Students are expected to perform a qualitative analysis based on the fit of Info-Tech's new product offering within the competitive marketplace and its potential customers; identify those items relevant to the decision and categorize them as either recurring cash flows or one-time cash flows; understand that the recurring cash flows consist of both variable costs and fixed costs and to recognize the difference; identify those items which are investments, including working capital accounts; apply exchange rates so that all figures in the analysis are in the same currency; calculate return on investment and payback ratios; recognize the need for and perform a sensitivity analysis on the projected sales levels; and make a decision based on both qualitative and quantitative analysis.

The account manager at the Business Development Bank of Canada must determine whether he will approve a loan to Forest of Flowers, a long-time client of the bank. The company had requested a long-term loan to finance the opening of two additional retail locations and was relying on the bank to finance plans for its expansion.

The account manager at the Business Development Bank of Canada must determine whether he will approve a loan to Forest of Flowers, a long-time client of the bank. The company had requested a long-term loan to finance the opening of two additional retail locations and was relying on the bank to finance plans for its expansion.

A junior process engineer at Pharma Laboratories in Cambridge, Ontario, prepares a report to recommend increasing the output of the manufacturing line that produces the drug Allegex. The increase would allow manufacture of the product to be transferred from a plant in the United States to the Cambridge facility. In addition to evaluating the financial viability of her proposal, the engineer must consider related qualitative issues.