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The vice-president of finance at Seagram Greater China was contemplating what actions to take in light of the proposed changes to the duty rates which applied to imported scotch and cognac in Taiwan. Given that the Taiwanese spirits market had become very competitive in recent years, careful management of the duty rate changes was critical for ensuring future market share and profitability in Taiwan. The task facing the decision maker was to determine what pricing levels to recommend for Seagram's scotch and cognac products based upon the proposed duty regime. The case is particularly suitable to managerial accounting classes intending to develop skills and application of contribution and margin analysis. The strong marketing linkages in the case also make it applicable to classes dealing with pricing in highly competitive markets.

The president and general manager are reviewing a pay for performance system. The president needs to determine whether or not these systems were properly designed to ensure that they are producing higher quality product at progressively lower costs. If not, he needs to consider how he might suggest that these and other systems be changed in order to achieve cost and quality objectives.

Ken Zelazny, general manager of COM DEV's Chinese facility, which assembled satellite components, was trying to decide whether the plant should seek ISO 9000 certification. Not only did ISO 9000 registration have a number of advantages and disadvantages, but also the decision in the Chinese plant would have some implications for COM DEV's other facilities in Canada and Europe. In addition, if Zelazny decided to seek ISO 9000 certification for his plant, he would have to decide which level of certification to seek. The case is intended to expose students to the ISO 9000 series of quality standards.

The managing director and operations director of the Thailand manufacturing arm of a Taiwan-Thailand joint venture (JV) were experiencing severe difficulties. Transferred to Thailand from Taiwan three years ago, they shared management responsibilities with other Taiwanese expatriates, two North Americans, and a few Thai supervisors. The workforce was predominately local Thais. The performance of the company was not meeting the expectations of either of the JV partners, a problem especially acute for the managing director, whose father was chairman of the Taiwan partner's holding company. Problems included high turnover, changing roles with the recent departure of the American firm originally in a 3-way partnership, intercultural communications, and general confusion as to what to do. The purpose of the case is to develop a process for defining the problems and planning appropriate action in a complex international milieu.

The general manager of COM DEV's Chinese facility which assembled satellite components, was trying to decide whether the plant should seek ISO 9000 certification. Not only did ISO 9000 registration have a number of advantages and disadvantages, but as well, the decision in the Chinese plant would have some implications for COM DEV's other facilities in Canada and Europe. In addition, if the general manager decided to seek ISO 9000 certification for his plant, he would have to decide which level of certification to seek. COM DEV Xi'an was a joint venture between COM DEV International of Cambridge, Ontario and Xi'an Institute of Space Radio Technology.

Lin Zhang has just received approval for the formation of a new quality control group at LongXi, located in Zhangzhou, China. This new group must investigate and reduce the high defect rate of a critical part used in the final manufacture of multi-cylinder diesel engines. Lin must decide who will be directly involved in the team, which data must be collected and analyzed, what is causing the problem, and which actions should be taken. The improvement project is set within the context of LongXi's broader quality and systems, thus encouraging students to evaluate and push forward corporate quality systems. This case is the first in a three-part series that applies the principles and tools of total quality management (TQM) in a Chinese setting.

The director of sales and marketing for the Delta Grand Pacific Hotel in Bangkok, Thailand, needed to devise a marketing strategy that would ensure the hotel's success in its very competitive market. He wanted to ensure that the hotel maintain and eventually increase its two key benchmarks of performance, namely, occupancy rates and average room rates, by milking the Sukhumvit Micromarket to its fullest potential. Compounding this challenge was the anticipation of a sharp drop in occupancy at the hotel due to the likelihood that an important client contract would not be renewed.

The assistant engineer in the Thermal Treatment Department of a state-owned enterprise in China has received approval for the formation of a new quality control group to reduce the high defect rate of a critical part. The total quality concept is presented within the context of a specific quality problem, which encourages students to both assess the company's quality system and apply quality improvement tools to this particular problem. This case is the first of a three part series that applies the principles and tools of total quality management in a Chinese setting. This case can either be used independently or in combination with the (B) case, 9A98D002 and (C) case, 9A98D003.

After selecting the quality control group members, the assistant engineer and his group begin data collection and need to construct a cause-and-effect diagram to develop an action plan. This case should be used in conjunction with case (A), 9A98D001.

The quality control group has implemented several countermeasures, and the results have been monitored and reported. A final examination is necessary to assess whether this type of problem is likely to recur, and where further improvement can be made in the company's quality systems. This case is designed to be used in conjunction with the (A) case, 998D001 and the (B) case, 998D002.

The managing director and operations director of the manufacturing arm of a joint venture were experiencing severe difficulties. Transferred three years ago, they shared management responsibilities with other expatriates. The workforce was predominately locals. The performance of the company was not meeting expectations of either of the joint venture partners, a problem especially acute for the managing director, whose father was chairman of the partner's holding company. Problems included high turnover, changing roles with the recent departure of a firm originally in a 3-way partnership, intercultural communications and general confusions as to what to do.

Because of several factors, the employee decided that the raise offered by her company's director of operations was inadequate (see Maria Mancini - Expatriate Compensation (A), case 9A98G007). She had not had an answer to her carefully worded fax, nor to subsequent calls made by her from Hong Kong. Advised by the director's assistant to contact the Human Resources Director, she met personally with him while she was in Italy two weeks later. He surprised her by readily agreeing to her request for a larger raise, but despite this, she had received neither the confirmation letter nor the pay increase. Her work visa renewal requiring a formal contract was due soon and she was concerned about what to do.

An employee has completed nearly one year in her first full time job and faces a decision about a pay increase offered by her headquarters office. A native of North America working in Hong Kong for an Italian fashion house, she unexpectedly assumed responsibilities well beyond her original contract. In addition, both cost of living and inflation in Hong Kong have exceeded her projections. She is concerned that the raise is insufficient for the circumstances and is wondering what to do. (A sequel to this case is available, titled Maria Mancini - Expatriate Compensation (B), case 9A98G008.)

The general manager faces a difficult decision whether to sell the family business to a publicly listed company with the needed resources and experience to bring the firm to the next level of success. Complicated by complex family relations, including the death of his uncle who ran an Indonesian subsidiary and his father's departure to attend to the large losses from this business, he wonders what the best course of action is. Not the least of his concerns is the increased importance of mainland China business to his Hong Kong company and the problematic nature of some of these activities. In addition, he has a personal ambition to practice law, after suspending these interests for several years to serve the family's needs. (A supplement to this case under the same name, case 9A98F003, addresses a number of social and emotional complexities.)

In July 1996, Ross Cunningham, director of sales and marketing for the Delta Grand Pacific Hotel in Bangkok, Thailand, needed to devise a marketing strategy that would ensure the hotel's success in its very competitive market. Cunningham wanted to ensure that the hotel would maintain and eventually increase its two key benchmarks of performance (occupancy rates and average room rates) by milking the Sukhumvit Micromarket to its fullest potential. Compounding this challenge was the anticipation of a sharp drop in occupancy at the hotel due to the likelihood that an important client contract would not be renewed.

Supplements the (A) case.

Supplements the (A) case.

The managing director and founder of Bangkok-based Siam Canadian Foods Co., Ltd., was considering the emerging business opportunities in neighboring Burma (also known as Myanmar). Although relatively undeveloped compared to the rest of Southeast Asia, Burma had been experiencing increasing levels of foreign investment activity in recent years. Siam, who had considered entering Burma in the past but declined, needed to determine if the time was now appropriate for the company to enter the market.

In July 1996, Jim Gulkin, managing director and founder of Bangkok-based Siam Canadian Foods Co. Ltd., was considering the emerging business opportunities in neighboring Burma (also known as Myanmar). Although relatively undeveloped compared to the rest of Southeast Asia, Burma had been experiencing increasing levels of foreign investment activity in recent years. Gulkin, who had considered entering Burma in the past but declined, needed to determine whether the time was now appropriate for him to enter the market.