Please Identify the legal issues for the scenario and provide a statement of each legal issue presented.

a. QPI had been involved in a lawsuit with one of its distributors, Best Optics, Inc., for about a year.The case had already been through discovery, and a few depositions had been taken.Sam knew one of the senior managers at Best Optics and called him to discuss the case.Sam told him: "QPI has been bluffing to try to get a good settlement.If you keep pressing your case, you're going to win big.I can give you some QPI internal documents that show you how weak QPI's position is, and they also include some secret technical details about how QPI makes its lenses so you could just start manufacturing them yourselves at Best Optics."Sam's friend at Best Optics was ecstatic and asked Sam to send him the materials as soon as possible.Both Sam and his friend at Best Optics agreed to delete the e-mail that Sam would soon send to his friend. Sam then sent the documents to his friend as e-mail attachments.Right after he sent the e-mail, Sam picked up the phone, called his stock broker, and placed an order for 10,000 shares of Best Optics.

b.Sam had an "off-the-books" QPI account for "special marketing needs."He had built up cash in the account over time by falsifying expenses.Sam had initially planned to use the account to "facilitate" business in certain countries overseas where "special" payments are necessary, and he had used it for that purpose several times.Today, however, Sam had other plans.Sam wrote a check for the remaining balance of the "off-the-books" account to one of QPI's existing suppliers, who Sam thought would be willing to share the money with him.Sam signed the check and then mailed it to the supplier with a note describing it as a "performance bonus."Sam called the supplier and left a voicemail explaining that he and the supplier would split the money.Before the supplier listened to the voicemail, the supplier indorsed the check to a contractor who was building one of the supplier's warehouses.The contractor cashed the check.Weeks later, after QPI discovered what had happened, it sued to recover the funds from the contractor and the bank where Sam kept his "off-the-books" account.