Case (A) describes the creation and development of a joint venture (ATG) in China between a Japanese (Teikoku Piston Ring Co Ltd), a European (T&N plc) and a Chinese State-Owned Enterprise (SOE, APR) company. The JV is set up fast to benefit from central government tax breaks.

The case continues the story of the ATG joint venture described in case A. It charts the human resource and organisational changes that take place, and the resolution of various problems linked to the way the joint venture was set up, and the conflicting cultural differences between the partners.