The owner and sole proprietor of a candle-making business wants to determine how profitable the business was in its second year of operations. This exercise focuses on transactions involved with fixed assets and manufacturing activities. Other business activities requiring transactions include sales, drawings and closing entries.

NES is one of Germany's largest industrial manufacturing groups. The company wants to set up a holding company to facilitate its manufacturing activities in China. They have authorized representatives in their Beijing office to draw up the holding company application and to negotiate with the Chinese government for terms of this agreement. In order to maximize their chances of having their application accepted, the NES team in Beijing hires a .....more

This supplement to NES China: Business Ethics (A) (product 9B01C029) provides a brief summary of the eventual solution to this problem.

In July 2006, Apple Computer Inc. (Apple) is enjoying increased sales due to its popular iPod portable digital music player. The iPod and iTunes, Apple’s online music store, each have about 70 per cent of the market share. In the 1980’s, Apple had a great deal of success in the personal computer (PC) business. However, Apple saw its market share fall from over 30 per cent to less than five per cent. Most experts agree that this occurred because Apple .....more

The owner and sole proprietor of a candle-making business wants to determine how profitable the business was in its second year of operations. This exercise focuses on transactions involved with fixed assets and manufacturing activities. Other business activities requiring transactions include sales, drawings and closing entries.

At the close of the third quarter on September 2002, the chief executive office and chief financial officer of Hexcel Corporation are considering a private equity offering of convertible preferred stock for $125 million. Since the economic downturn and the terrorist attacks in the United States on September 11, 2001, the company has seen a major downturn in the industries they service - Hexcel is a leader in the manufacturing of composite materials, .....more

Fine Coating Inc. provides coating services such as phosphate, powder and electrostatic coating to automobile parts manufacturers. Major customers of Fine Coating Inc. are urging the president of the company to implement Electronic Data Interchange to reduce their costs while Fine Coating Inc.'s cost of operations have been increasing. The president needs to identify strategic and operational information systems in response to various organizational, .....more

Henry Birks & Sons is a large Canadian fine jewellery retail chain. The company had experienced an unfortunate escalation in its debt levels, and financial losses pushed it into bankruptcy. The closure of all of its stores and dismissal of its employees was limited by a takeover by Regaluxe. New strategies transformed Birks into an internationally competitive organization, able to contemplate expansion not only across Canada but also into the .....more

A Taiwanese plastic manufacturer exports one of its products, bathtub covers, solely to Japanese distributors. The company's president has been approached to form a partnership in a new production facility in China with its second largest customer, a Japanese distributor that also produces bathtub covers. The president must assess the company's options: turn down the proposal and expand on its own in Taiwan, form a partnership and produce .....more

Intelpyramida Ltd., a small manufacturer of synthetic diamond and cutting tools, has an opportunity to bid on a major job that would require substantial increases to the capacity and output of the company. It will take additional capital for this expansion; however the managing director and founder is concerned that given the poor performance of the firm and the debt it currently has, it may not be possible. He must analyse the company's financial .....more