Nelson Plc (NLP) is a Canadian company with a solid national reputation for innovative business systems. It has four divisions: manufacturing, Software Development, Business Systems Development and Sales/Distribution. All the divisions are based in Canada, with a Head Office based in Montreal. Two years ago, NLP decided to start selling its services internationally using a team of salespeople to visit different countries. The initiative has not been particularly successful, and the company is considering the proposal that it should radically restructure its operations along the following lines: Relocate some of the manufacturing divisions to low-cost countries such as China Relocate parts of the software development division in India Considerably reduce the size of the sales/distribution division in Canada and replace it with regional offices in as many different countries as possible