The assignment content discusses the concept of ethical decision-making and analysis in the context of a business scenario. It highlights the role of Robinson, the owner, Harry, the manager, and James, the worker, in a software development project. The primary responsibility for the product failure lies with Robinson, while Harry is secondarily responsible for choosing to deliver the product on time despite compromising quality. Additionally, the content discusses the value chain functions of Classy Movies Entertainment company, which specializes in creating new stories and searching out books that can be converted into family movies.