CHAPTER END CASE: GAMING IN SPAIN A leading multinational corporation in the gaming industry planned to expand its operations to southern Europe, namely to Spain. Two project managers were assigned to achieve this goal: one project manager to establish a wholly owned subsidiary in the new market, another project manager to identify suitable locations for the new gaming outlets. ESTABLISHING THE SUBSIDIARY IN SPAIN - THE PHYSICAL HARDWARE The first milestone of the project was the establishment of a local company as a wholly owned subsidiary of the gaming multinational including all administrative issues linked to this process, such as obtaining a licence to run a gaming company from the Spanish government. This was supposed to take approximately two months. Including the search for a reliable bilingual lawyer, this process finally took four months. On the financial side, a bank account needed to be opened, an independent external accountant had to be 177 contracted, and an audit firm had to be found. All these activities were planned to be finalized within two months. However, problems with the selected audit company occurred: in the first meeting with the audit company, the project manager noticed that in contrast to the written quotation, the selected audit company did not have multilingual employees. Therefore, another audit company had to be found and contracted. This activity took three months. As far as the infrastructure was concerned, suitable facilities for the newly established subsidiary needed to be identified and a rental contract signed. Office supplies and furniture had to be purchased, and IT and telecommunication systems set up. Accommodation for the project managers had to be provided. The infrastructure related activities were planned to take roughly two months. A delay of one month was due to the plumber and the phone company. After five visits, the plumber