The president and principal shareholder of McLeod and Company Limited, which is also the principal agent for the sale of the Cliffview Condominium Hotel Limited Partnership, has only one month in which to sell the minimum number of units required by the Ontario Securities Commission. If he fails, his firm will likely be bankrupt, and a number of investors would lose a considerable amount of money. The case deals with the ethics of "warehousing" .....more

Teaching note for product 9A98B006.

Teaching note for product 9A98B007.

The head of the Clinical Resource Management Committee at St. Catharines General Hospital which was responsible for monitoring and promoting optimal resource utilization by physicians and the other staff at the hospital. While the committee had made some gains, there was little effect on the hospital's operating costs and many physicians were uninterested or resistant to the concept of utilization. In addition, hospitals in the region were faced .....more

Group Retirement Services (GRS) is a division of London Life Insurance Company in London, Ontario. The vice president of GRS implemented the balanced scorecard in his division in 1994. Since that time, the industry and London Life have experienced significant change. Although the scorecard was not yet complete (after three years), the real issue here is whether the scorecard has been useful to GRS and whether the scorecard could be improved to assist .....more

Teaching note for product 9A98B002.

An entrepreneur is hoping to open Caribbean Internet Cafe in Kingston, Jamaica. He has gathered data on all the relevant costs: equipment, rent, labor, etc. He has also found a partner in the local telephone company, Jamaica Telecommunications Limited (JTL). JTL has provided equity and a long-term loan at favourable interest rates. He is now faced with the task of analyzing fixed, variable and start-up costs, contribution margin, and the concept of .....more

Big City Courier is a small regional courier company operating in Toronto, Ontario. The business was started two years ago, and has grown rapidly since its inception. The company is making profits, but has a severe cash flow problem. This case may be used to illustrate the statement of cash flows, the impact of rapid growth on a company's cash position, and the financing gap between receivables and payables.

Teaching note for product 9A97B009.

Foster's Brewing Group Ltd. is an Australian company, who does business around the world and who shares trade on several international exchanges. The case focuses on the differences between Canadian and Australian General Accepted Accounting Principles (specifically the treatment of brands) and how these differences should be interpreted by an external investor. Teaching objectives include: (a) raising awareness of accounting differences in different .....more