Posted: June 27th, 2022

Foreign corrupt practices act | Accounting homework help

Morgan van Breda, a resident of the province of Ontario, was injured while vacationing at Club Resort in Cuba. Van Breda booked the trip utilizing the website of Sport au Soleil, an Ontario-based travel agency. Club Resort employed Canadian professionals and tour operators, including Sport au Soleil, for advertising, promotion and bookings. Van Breda sued Sport au Soleil and Club Resort in Ontario for negligence. Club Resort sought to have the litigation dismissed on the basis that Cuba was a more appropriate forum. Does Canada or Cuba have a more substantial connection to this litigation? Was Ontario a more appropriate forum for van Breda’s lawsuit? Why or why not? [Club Resorts v. Van Breda, 2012 SCC 17 (Supreme Court of Canada 2012).]

In an interview published by The New York Times in February 1976, former Lockheed President A. Carl Kotchian defended the payment of bribes by the company as follows:

“Some call it gratuities. Some call them questionable payments. Some call it extortion. Some call it grease. Some call it bribery. I look at these payments as necessary to sell a product. I never felt I was doing anything wrong.”

More than 30 years later, Reinhard Siekaczek, an accountant employed by Siemens who oversaw an annual budget for questionable payments in excess of $50 million, stated:

“I never thought I would go to jail for my company. …We thought we had to do it. Otherwise, we would ruin the company. …People will only say about Siemens that they were unlucky and that they broke the Eleventh Commandment. The Eleventh Commandment is, ‘Don’t get caught.’”

You have been hired to assist ABC Multinational Company to help educate employees on ethical practices and corporate culture. More specifically, related to the Foreign Corrupt Practices Act, your role is to prevent situations described in the above scenario.

Create either a handout, job-aid, poster, or flier to educate employees on the Foreign Corrupt Practice Act. Complete the following for your educational tool:

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