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Corporate Promotions Incorporated, a small merchandising company producing specialty advertising products, custom clothing and pre-printed paper for promotional campaigns, had an opportunity to bid on a sales contract of two to five million dollars. Serious cash flow problems threatened to prevent the company from servicing the customer, and the company's president approached the Bank of Ontario to request a $75,000 increase to its working capital loan. The loan manager must review the company's past and future financial positions before deciding on the requested loan increase.

A Canadian couple working as volunteers in a human resource centre in Jamaica meet with the centre's principal to discuss their concerns about the general disorganization and lack of motivation at the inner-city community centre's remedial summer school. The principal asks for recommendations to improve the experience for both teachers and students and to address the problems of absenteeism and tardiness.

An investor planning changes to her investment portfolio, looked at Sleeman Breweries Limited (SBL) as a potential investment opportunity. The company had experienced strong growth, primarily through mergers and acquisitions, and had achieved success within the very competitive beer industry. She needed to evaluate the risks and opportunities of investing in SBL. Using qualitative and quantitative information she had to: size-up the current and future management direction of the company; analyse SBL's financial data using the calculation and interpretation of ratios as an analytic tool; and prepare a statement of changes in financial position.

The National Hockey League (NHL) was battling within a competitive market to increase the exposure of hockey throughout the United States. Many new franchises had been established and the challenge was to create a fan base to support both the franchises and the league as a whole. As a result, many new initiatives were being examined to educate and excite the American public. The director of new business development for National Hockey League Enterprises, the marketing arm of the NHL, had to evaluate a proposal to establish an IMAX/Ridefilm attraction at NHL SKATE rinks and determine if this approach would increase the exposure of hockey throughout the United States. To prepare his recommendations for the board of directors, he needed to qualitatively evaluate the prospects of the NHL/Ridefilm proposal and perform a quantitative analysis.

The vice-president of National Hockey League Enterprises Canada is faced with an opportunity to pursue the development of a retail outlet dedicated to Brand NHL merchandise. He must decide among three implementation options: retain control of the facility, relinquish control to a management firm or retain operational control. This case is suitable for an introductory business course and may be taught over two one-hour classes.

The owner of a successful restaurant was approached by his landlord to re-open a restaurant he used to have, the Paragon, under extremely attractive lease terms. He had been considering suggestions from his head waiter that the two of them open a restaurant together, but had not heard of any appealing options until this recent offer. While he knew this was a good offer, he wanted to lay out a precise business plan and thoroughly assess the potential costs of reopening and running the Paragon before making any commitments. Moreover, he strongly questioned whether the income from a second restaurant would be enough to outweigh the stress and risk related to getting involved with an inexperienced partner.

The part owner and general manager of Hidden River Golf Club must prepare for a shareholders' meeting where he will present an overview of the club's financial health and his recommendations on three key issues: whether or not to expand the nine-hole course to 18 holes; the pricing scheme for the upcoming golfing season; and whether to keep or eliminate seasonal golf memberships. Students will be exposed to the usefulness of analytical tools such as the statement of changes in financial position, ratio analysis, cost behavior, and projected statements. They will also see how in-depth analysis is required before any decisions can be made or potential opportunities exploited, and that differential analysis, as a management tool, can aid in decision making.

A new marketing advisor at Panmai, a women's weaving co-operative located in Kaset Wisai, Thailand, is trying to formulate a strategic plan for Panmai's future. Specifically, he needs to decide which product/markets and which methods of distribution are appropriate for Panmai, whether Panmai should pursue more foreign sales and how to solve many operational problems existing at the company. Since he will only be at Panmai for two years, any changes he makes must be sustainable without his presence.

The National Hockey League (NHL) was battling within a competitive market to increase the exposure of hockey throughout the United States. Many new franchises had been established and the challenge was to create a fan base to support both the franchises and the league as a whole. As a result, many new initiatives were being examined to educate and excite the American public. The director of new business development for National Hockey League Enterprises, the marketing arm of the NHL, had to evaluate a proposal to establish an IMAX/Ridefilm attraction at NHL SKATE rinks and determine if this approach would increase the exposure of hockey throughout the United States. To prepare his recommendations for the board of directors, he needed to qualitatively evaluate the prospects of the NHL/Ridefilm proposal and perform a quantitative analysis.

Canada's rate of organ and tissue donation was one of the lowest in the industrial world. The issue had come to the forefront in Ottawa and now each provincial government had to find a way to increase the donor rate. Students should develop an integrated marketing communications plan to boost awareness within Ontario.

The new program director at an indoor soccer facility must rethink his marketing strategy if the company is to break even. This case is suitable for an introductory marketing class.

Kent Van Dyk and Ian Kennard are celebrating their third year anniversary as the owners of Willie's Cafe. Their restaurant has achieved impressive growth but the partners want to grow the business even further. They are contemplating renovating the basement of the restaurant and using the area to expand their catering operations.

An assistant account manager is evaluating a loan request from a small trucking company that is planning to expand its fleet in order to bid for a large trucking contract. The decision is centered on the firm's past performance and growth record. Particular attention is paid to the firm's chances of winning the trucking contract and its ability to service the increased debt. New highway safety regulations for trucking companies also play a role in the case.

An assistant account manager is evaluating a loan request from a small trucking company that is planning to expand its fleet in order to bid for a large trucking contract. The decision is centered on the firm's past performance and growth record. Particular attention is paid to the firm's chances of winning the trucking contract and its ability to service the increased debt. New highway safety regulations for trucking companies also play a role in the case.

The partners of the newly formed Info-Tech venture are in the process of formulating their company's marketing strategy. They have spent over a year developing their company's product - a six-page, bi-weekly news service delivered to subscribers via e-mail that summarizes recent advancements in the computer technology industry. They must now decide on how to price and promote the service.

Up-In-Smoke is an inventory valuation exercise using the periodic method. Completed in two steps, students are first required to value the total goods available for sale by considering items such as duty, taxes, returns, discount terms, FOB, and purchase prices. Once completed, various methods to value the inventory ending balance can be applied and compared, namely FIFO, LIFO and the weighted-average-cost method.

Up-In-Smoke is an inventory valuation exercise using the periodic method. Completed in two steps, students are first required to value the total goods available for sale by considering items such as duty, taxes, returns, discount terms, FOB, and purchase prices. Once completed, various methods to value the inventory ending balance can be applied and compared, namely FIFO, LIFO and the weighted-average-cost method.

An English major at Baruch College, New York, is considering opening an English language center which would offer a variety of English as a Second Language and/or English courses targeted mainly at foreigners coming to New York. She has already done some research and identified a few potential market segments, some aspects of the strategies used by the competition, and elements in the U.S. immigration policy which might threaten her project. She needs to decide if her business idea is feasible. If she decides to go ahead with her project, she has to develop a strategy and a detailed implementation plan before she can open her school.