You are a branch manager, and one of your supervisors is a good friend of yours, the friendship going back to your high school years.

You are a branch manager, and one of your supervisors is a good friend of yours, the friendship going back to your high school years. His normally average performance has been deteriorating over the last two years, mainly because of his sick wife, a situation that causes him to miss many working days. He also has five children. You know that money is a big issue for him, and if you give him above-average performance ratings he would receive significant bonuses. 

Discuss the ethical issues invovled.