Answer and Explanation:
The first ethical issue is that Jane is no so hard working employee and always work unethically in company by leaving whenever she want to play golf and doesn’t show ethical behavior in her work, up on that she just fell short 2% behind of target and she has the less chances of getting fired, but if we consider the ethical code then Jane need to be fired because of her unethical working behavior.
Another case is of Bill who is very hard working and respected for his work ethics and been in company for long time than Jane, but the ethical dilemma in this case is that he fell short 7% because he was busy in caring of his sick mother which is genuine reason. In this case Bill deserved to be given another shot at achieving the target set by the president only because he never have performed this much low and been appreciated for his work ethics and hard work for company.
Manager need to consider both the situation and consider the ethical working employee and need to fire another employee who is not so hard working and showing unethical behavior in company. As a manager one would have to fire Jane because of her unethical behavior at workplace and Bill who is lauded as ethical and respected person in workplace need to be given another chance to prove himself and his abilities to perform .