Considering the close relationship with her brother-in-law, Janice should have observed her company’s internal guidelines on declaration of conflict of interest and refrained from being involved in the granting of contract. Conflict of interest situations such as this, if not dealt with properly, may easily lead to corruption.

Under the Prevention of Bribery Ordinance (POBO), a tour package is an advantage. Janice might breach the POBO if she, without the permission of the hotel, accepted the tour package as a reward for granting the contract to Tommy’s agency.  In that case, Tommy might also breach the POBO for offering of bribe.

Ophelia deliberately submitted false attendance record to her company intending to deceive the employer of wages.  She might violate Section 9(3) of the Prevention of Bribery Ordinance or other fraudulent offences as she intentionally used documents containing false information to deceive her employer.  Oscar might also commit an offence of conspiracy to defraud.  When faced with Ophelia’s offer to help him purchase limited-edition anime figures, Oscar should decline the offer immediately to avoid putting himself in an obligatory position that could lead to illegal acts.

Ollie was aware that Ophelia had submitted false documents to deceive the hotel but chose to turn a blind eye.  Deliberately concealing or shielding unlawful behaviour may give rise to suspicions of involvement in illegal activities.  Therefore, to safeguard the interests of oneself and the company, employees should adopt a zero-tolerance stance toward corruption and report it to the ICAC.

Nancy deliberately submitted false attendance records to her company with the intent to deceive her employer of wages.  She might violate Section 9(3) of the Prevention of Bribery Ordinance or committed other fraudulent offences, as she intentionally used documents containing false information to mislead her employer.  Even though Nick did not receive any advantages, he might also be guilty of conspiracy to defraud.

As a managerial staff, Nick has a responsibility to carry out his supervisory duties.  Apart from performing his own duties, he should serve as a role model and set a good example for his subordinates.  It is his duty to oversee the conduct and performance of his subordinates, ensuring their compliance with laws and regulations.

Employees should always remain vigilant and adopt a zero-tolerance stance toward corruption and unethical practices, and report to the ICAC and the company.  If employees turn a blind eye or condone illegal behaviour, it not only tarnishes the corporate culture but also harms the company's interests.

Michael is regarded as an agent of the hotel.  Without the hotel’s permission, he accepted rebates from Mike for disclosing quotation information of other bidders to the latter so that Mike could secure the contract at the lowest bid.  Michael might breach Section 9 of the Prevention of Bribery Ordinance (POBO) while Mike might also commit the offence by offering bribes.  Michael conspired with Mike to use false documents to deceive his employer so that Mike could obtain the supply contract, he might breach Section 9(3) of the POBO or other fraudulent offences and Mike might also commit a conspiracy to defraud offence.  Similarly, Mike submitted false invoices to the hotel to conceal the under-delivery and Michael assisted to cover up the matter.  Both of them might commit the offence of conspiracy to defraud.

Michael and Mike were high school classmates which constituted a conflict of interest.  Michael did not declare the conflict of interest to the hotel intentionally and might violate the company’s internal policies.  Employees must adhere to the company’s guidelines and procedures when conducting procurement exercises, including the guidelines on handling conflicts of interest.  They should avoid conflict of interest as far as possible and make timely declarations strictly following the internal guidelines.  Mishandling conflict of interest may distort and cast doubt on the reliability of one’s professional judgement.  On the other hand, companies should implement internal monitoring mechanisms and effective checks and balances to ensure that employees properly follow the procurement policies and goods receiving procedures.