[EN] Profit-splitting https://hkbedc.icac.hk/en/resources/case_studies/220 Intro: Daphne was responsible for recommending spare parts suppliers to her watch manufacturing company. A supplier suggested marking up the quotation price by 4% so that they could equally share the profits. https://hkbedc.icac.hk/cache/img/ed22f796166fd018038d5b3456101512.jpg [ZH-HANT] 攤分利潤 https://hkbedc.icac.hk/zh-hant/resources/case_studies/220 Intro: 高菲在鐘錶製造公司負責與配件供應商接洽。一名供應商提議把配件價格提高 4%，他倆便可將利潤平分。 https://hkbedc.icac.hk/cache/img/ed22f796166fd018038d5b3456101512.jpg [ZH-HANS] 摊分利润 https://hkbedc.icac.hk/zh-hant/resources/case_studies/220 Intro: 高菲在钟表制造公司负责与配件供应商接洽。一名供应商提议把配件价格提高 4%，他俩便可将利润平分。 https://hkbedc.icac.hk/cache/img/ed22f796166fd018038d5b3456101512.jpg

[EN] Unauthorized rebate from supplier https://hkbedc.icac.hk/en/resources/case_studies/2 Intro: Mr Chow, one of the four shareholders of a chemical engineering company in Hong Kong, was in charge of procurement for its mainland factory. A Hong Kong supplier tried to secure orders from Mr Chow by presenting him expensive gift and offering him rebate. https://hkbedc.icac.hk/cache/img/b65376735afc19ab5015535a21e7a5fa.jpg [ZH-HANT] 非法收取供應商回扣 https://hkbedc.icac.hk/zh-hant/resources/case_studies/2 Intro: 周先生與三位朋友一同創業，合資在香港開設化學工程公司，並在廣東省設置廠房，從事化學工業。他們四人為公司董事，各佔股份25%。 https://hkbedc.icac.hk/cache/img/b65376735afc19ab5015535a21e7a5fa.jpg [ZH-HANS] 非法收取供应商回扣 https://hkbedc.icac.hk/zh-hant/resources/case_studies/2 Intro: 周先生与三位朋友一同创业，合资在香港开设化学工程公司，并在广东省设置厂房，从事化学工业。他们四人为公司董事，各占股份25%。 https://hkbedc.icac.hk/cache/img/b65376735afc19ab5015535a21e7a5fa.jpg

[EN] Lacking a clear company policy https://hkbedc.icac.hk/en/resources/case_studies/26 Intro: Mr. Chung had established a toy manufacturing enterprise in the Mainland in partnership with his friends. He solicited rebate from a Mainland supplier as a reward for placing purchase orders… https://hkbedc.icac.hk/cache/img/bf67926e923fa486180645b055b310ef.jpg [ZH-HANT] 防貪政策模糊 股東無所適從 https://hkbedc.icac.hk/zh-hant/resources/case_studies/26 Intro: 鍾先生與他的朋友在內地成立了一間玩具生產企業，而他負責監督製造過程。他向某內地供應商要求回佣，作為判授訂單的報酬。 https://hkbedc.icac.hk/cache/img/bf67926e923fa486180645b055b310ef.jpg [ZH-HANS] 防贪政策模糊 股东无所适从 https://hkbedc.icac.hk/zh-hant/resources/case_studies/26 Intro: 钟先生与他的朋友在内地成立了一间玩具生产企业，而他负责监督制造过程。他向某内地供应商要求回佣，作为判授订单的报酬。 https://hkbedc.icac.hk/cache/img/bf67926e923fa486180645b055b310ef.jpg

[EN] Awarding subcontracting orders for monetary rewards https://hkbedc.icac.hk/en/resources/case_studies/28 Intro: Production manager Mr. Wong was deployed to oversee the whole mechanical production process in the mainland and award production order to suitable factories. Two manufacturers offered him kickback for placing more production orders. https://hkbedc.icac.hk/cache/img/847909f0f05fe0d5e9e7b4d4d04471fb.jpg [ZH-HANT] 外判工序 難抵金錢誘惑 https://hkbedc.icac.hk/zh-hant/resources/case_studies/28 Intro: 生產部經理王先生負責監督內地廠房的整個生產過程，並需將部份工序外判予合適的製造商。 兩家製造商向王先生提供回佣，誘使他發出更多生產訂單。 https://hkbedc.icac.hk/cache/img/847909f0f05fe0d5e9e7b4d4d04471fb.jpg [ZH-HANS] 外判工序 难抵金钱诱惑 https://hkbedc.icac.hk/zh-hant/resources/case_studies/28 Intro: 生产部经理王先生负责监督内地厂房的整个生产过程，并需将部份工序外判予合适的制造商。 两家制造商向王先生提供回佣，诱使他发出更多生产订单。 https://hkbedc.icac.hk/cache/img/847909f0f05fe0d5e9e7b4d4d04471fb.jpg

[EN] False accounting https://hkbedc.icac.hk/en/resources/case_studies/75 Intro: Ray, the owner of a forwarding company, invited a shipping clerk of a manufacturer, to set up a partnership with him by making false accounting records in order to conceal the marked up shipment cost. https://hkbedc.icac.hk/cache/img/d47b00dc69bc42982bdb2f263a510c1f.jpg [ZH-HANT] 利用電腦 僞造帳目 https://hkbedc.icac.hk/zh-hant/resources/case_studies/75 Intro: 貨運公司東主利誘客戶公司的船務文員偽造會計記錄，以掩飾抬高的運輸費用。 https://hkbedc.icac.hk/cache/img/d47b00dc69bc42982bdb2f263a510c1f.jpg [ZH-HANS] 利用电脑 伪造帐目 https://hkbedc.icac.hk/zh-hant/resources/case_studies/75 Intro: 货运公司东主利诱客户公司的船务文员伪造会计记录，以掩饰抬高的运输费用。 https://hkbedc.icac.hk/cache/img/d47b00dc69bc42982bdb2f263a510c1f.jpg

[EN] Misuse of an e-mail system https://hkbedc.icac.hk/en/resources/case_studies/176 Intro: A sales manager of a web design company was moonlighting at a rival company. He diverted the clients’ business e-mails of his company to the secret employer and received commission on every contract he secured for the latter. https://hkbedc.icac.hk/cache/img/a21d6c7060207d8a3af99223489a8158.jpg [ZH-HANT] 濫用電郵系統 https://hkbedc.icac.hk/zh-hant/resources/case_studies/176 Intro: 一名網頁設計公司的營業經理，同時在公司的競爭對手內擔任兼 職，他將自己公司客戶的聯 絡資料透過電郵轉寄 給秘密僱 主，並從後者成功簽訂的合約中獲取佣金。 https://hkbedc.icac.hk/cache/img/a21d6c7060207d8a3af99223489a8158.jpg [ZH-HANS] 濫用电邮系统 https://hkbedc.icac.hk/zh-hant/resources/case_studies/176 Intro: 一名网页设计公司的营业经理，同时在公司的竞争对手内担任兼 职，他将自己公司客户的聯 络资料透过电邮转寄 给秘密雇 主，并从后者成功签订的合约中获取佣金。 https://hkbedc.icac.hk/cache/img/a21d6c7060207d8a3af99223489a8158.jpg

[EN] Offering contract for private gain https://hkbedc.icac.hk/en/resources/case_studies/207 Intro: Alexander, the Manager of Planning in a real estate development firm, was tempted to offer the firm’s environmental research contract to his friend in return for a “favour”. https://hkbedc.icac.hk/cache/img/4ba167a6f667160de587d56bcf4d2204.jpg [ZH-HANT] 批出合約中飽私囊 https://hkbedc.icac.hk/zh-hant/resources/case_studies/207 Intro: 家強是一家地產發展公司的規劃部經理，他正考慮將公司的環境研究合約判給他的朋友，以換取對方的「幫忙」。 https://hkbedc.icac.hk/cache/img/4ba167a6f667160de587d56bcf4d2204.jpg [ZH-HANS] 批出合约中饱私囊 https://hkbedc.icac.hk/zh-hant/resources/case_studies/207 Intro: 家强是一家地产发展公司的规划部经理，他正考虑将公司的环境研究合约判给他的朋友，以换取对方的「帮忙」。 https://hkbedc.icac.hk/cache/img/4ba167a6f667160de587d56bcf4d2204.jpg

[EN] Conflict of interest and embezzlement https://hkbedc.icac.hk/en/resources/case_studies/39 Intro: Timmy, an estate agent, was commissioned by Mrs Chung, a landlord, to sell a residential unit. Under Timmy’s persuasion, Mrs Chung lowered the selling price. After the transaction was completed, Mrs Chung later found out that the buyer had immediately sold the unit. https://hkbedc.icac.hk/cache/img/b6a0987483a2022fd6cc1aa0de26b42a.jpg [ZH-HANT] 「食價」取利 https://hkbedc.icac.hk/zh-hant/resources/case_studies/39 Intro: 業主鍾太委託地產代理亞田出售一個住宅單位。 在亞田的勸說下，鍾太降低了售價。 交易完成後，鍾太卻發現買家立即賣出了該單位。 https://hkbedc.icac.hk/cache/img/b6a0987483a2022fd6cc1aa0de26b42a.jpg [ZH-HANS] 「食价」取利 https://hkbedc.icac.hk/zh-hant/resources/case_studies/39 Intro: 业主钟太委托地产代理亚田出售一个住宅单位。 在亚田的劝说下，钟太降低了售价。 交易完成后，钟太却发现买家立即卖出了该单位。 https://hkbedc.icac.hk/cache/img/b6a0987483a2022fd6cc1aa0de26b42a.jpg

[EN] Abandoning integrity for personal advantages https://hkbedc.icac.hk/en/resources/case_studies/40 Intro: Bill and Anna, were estate agents of the same agency. Bill stole Anna’s chance to sell the property to a client at a lower price and then tried to re-sell it to Anna’s client at a higher price. https://hkbedc.icac.hk/cache/img/337ac373dd45f60bd3d5620fe379fcc7.jpg [ZH-HANT] 利益當前 毫無誠信 https://hkbedc.icac.hk/zh-hant/resources/case_studies/40 Intro: 亞標和亞娜是同一間公司的地產代理。 亞標搶先以較低的價格把單位賣給客戶，然後試圖以較高的價格轉售給亞娜的客戶。 https://hkbedc.icac.hk/cache/img/337ac373dd45f60bd3d5620fe379fcc7.jpg [ZH-HANS] 利益当前 毫无诚信 https://hkbedc.icac.hk/zh-hant/resources/case_studies/40 Intro: 亚标和亚娜是同一间公司的地产代理。 亚标抢先以较低的价格把单位卖给客户，然后试图以较高的价格转售给亚娜的客户。 https://hkbedc.icac.hk/cache/img/337ac373dd45f60bd3d5620fe379fcc7.jpg

[EN] Commit a crime in the face of heavy debts https://hkbedc.icac.hk/en/resources/case_studies/41 Intro: Clement, an employee of an estate agency, was entrusted with handling a village-type house development project. In order to repay his debts owed to a villager, he conspired with the villager to deceive payment from his employer. https://hkbedc.icac.hk/cache/img/5fa781e0d65b442f5d5c4f75596202ad.jpg [ZH-HANT] 債台高築 迫於犯險 https://hkbedc.icac.hk/zh-hant/resources/case_studies/41 Intro: 亞鄭是丁屋發展商及地產代理公司的一名僱員，因經常賭博而欠下村民金錢。 為了償還債務，他與村民密謀欺騙僱主金錢。 https://hkbedc.icac.hk/cache/img/5fa781e0d65b442f5d5c4f75596202ad.jpg [ZH-HANS] 债台高筑 迫于犯险 https://hkbedc.icac.hk/zh-hant/resources/case_studies/41 Intro: 亚郑是丁屋发展商及地产代理公司的一名雇员，因经常赌博而欠下村民金钱。 为了偿还债务，他与村民密谋欺骗雇主金钱。 https://hkbedc.icac.hk/cache/img/5fa781e0d65b442f5d5c4f75596202ad.jpg