Sajha Keto, i have to say i am disappointed. I was hoping you will not chicken out. Of course the HR will not say do that job also while you are working for us (directly or indirectly). Even before you asked the question, i am sure you knew it was a conflict of interest and unethical. Also, since you did not find anyone who was qualified to take the second job (even your highly qualified friend was not selected) you should have taken it. Now that job will remain vacant for a long time and that is such a waste.