Accounting Ethics - 1315 Words

Accounting Ethics 2 1. Given the corporate ethical breaches in recent times, assess whether or not you believe that the current business and regulatory environment is more conducive to ethical behavior. The ethical breaches in recent times, Weygandt, Kimel, Kieso( 2012) researched that â€Å"financial press open full articles and documents facts about financial scandals at Enron, WorldCom, HealthSouth, AIG, Adelphia Communication and Cable and more. As the scandal came to light people did not play the stock market if they believe that the stock prices were rigged.† Weygandt, Kimel, Kieso (2012) researched that; â€Å"the United States†¦show more content†¦In one case listed in the complaint, in August of 2000, Timothy Rigas and his friends used an Adelphia jet to fly to Africa for a safari. Timothy Rigas prevented Adelphia employees from keeping records of familys air travel and the companys board never approved family used of the planes, the complaint said. The company also paid for two apartments in Manhattan -- one used rent-free by Johns daughter and son-in-law, according to the complaint.† Accounting Ethics 5 4. Analyze the accounts impacted and/or accounting guidelines violated and the resulting impact to business operation. Leonard, Harrington Burke researched that â€Å"the Rigases didnt have any sources of income outside Adelphia. They never sold their stock, and it didnt pay a dividend. Cohen was pretty sureShow MoreRelatedEthics in Accounting1196 Words   |  5 PagesEthics in Accounting By Pace University – New York Accounting for Decision Making, MBA 640 Fall 2011 Required Research Paper Page 1 of 11 Table of Contents Number Content Page Number 1 Introduction 3 2 Ethics in Accounting 4 3 Enron Scandal 6 4 Satyam Scandal 8 5 Conclusion 10 6 References 11 Page 2 of 11 Introduction †¢ What is â€Å"Ethics†? Ethics, also known as moral philosophy, is a branch of philosophy that addresses questionsRead MoreThe Ethics Of The Accounting Profession1210 Words   |  5 PagesEthics are a decision one makes in knowing the right thing to do and essentially doing the right thing. They are the rules of behavior based on one’s belief of what is morally good and bad. A person may hear the word ethics and immediately think of government or the law. Not only does ethics have a role in government, it also plays a major role in business, including accounting. Schroeder, Clark Cathey (624) states that the â€Å"reason for a high level of ethical conduct is the need for public confidenceRead MoreImportance of Ethics in Accounting1065 Words   |  5 PagesRunning head: IMPORTANCE OF ETHICS IN ACCOUNTING Importance of Ethics in Accounting Everest University Importance of Ethics in Accounting Accounting fraud is common but is not as trivial as the common cold; a typical organization loses annual revenues of nearly 5 percent to fraud. In addition, almost one-quarter of reported fraud is exceeding $1 million dollars. The accounting industry is constantly growing and changing. Consequently, difficult decisions have to be made every day. Read MoreThe Ethics Of The Accounting Profession1204 Words   |  5 PagesEthics is a decision one makes in knowing the right thing to do and actually doing the right thing. They are the rules of behavior based on one’s belief of what is morally good and bad. A person may hear the word ethics and immediately think of government or the law. Not only does ethics have a role in government, it also plays a major role in business, including accounting. Schroeder, Clark Cathey (624) states that the â€Å"reason for a high level of ethical conduct is the need for public confidenceRead MoreThe Ethics Of The Accounting Profession1579 Wo rds   |  7 PagesEthics in all forms is concerned with the good and bad, right and wrong in a situation. (Duska) In life you will be placed in a situation where you have to make a choice. These situations are not always black and white, in other words they do not have a clear answer. You will not know what your reaction would be in any given situation until you are there and have to make the decision. This is present in both our personal and professional lives. However, if you always follow the guidelines setRead More Accounting Ethics Essay1247 Words   |  5 Pagesway to project that image, and there is a certain amount of truth to it. Not all accountants are anal-retentive little wimps who cannot get a date. Many of them are quite articulate. Some are quite lovely, in some schools, more than half of the accounting majors are women. Also, not all CPAs are squeaky clean and respected for their honesty. Some are quite dishonest and are putting a black mark on the image of the entire profession. There is one area where the CPA profession has fallen short of protectingRead MoreEthics Of Business And Accounting1361 Words   |  6 PagesEthics in Business and Accounting Ethics are not simply something, which is embodied an individual s conviction or considerations, yet that of what is best for a conglomeration or organization. Moral choices good to go are took care of ordinary, and generally conglomerations have a made set of principles to encourage manage administration to make the right choice. Moral choices are not dependably simple and may require some supposed as to the responses or effect of a choice. There are establishedRead MoreEthics in Management Accounting2322 Words   |  10 PagesASSIGNMENT ON ASSURANCE OF LEARNING – ETHICS IN MANAGEMENT ACCOUNTING (CMA) Awoluyi Adekunle, Matric Number: 201403007 JUNE 29, 2015 MEMBA 3 LBS, Lagos AWOLUYI ADEKUNLE Matric Number: 201403007 Introduction The source of cost management ethical problems in any organization can be one or more of the following; 1. 2. 3. 4. Organisation’s management expectation Vs. professional ethics Personal desire for recognition / and promotion within the company Strife for quick moneyRead MoreReview of Accounting Ethics Essay1045 Words   |  5 PagesReview of Accounting Ethics Establishing principles for ethical behavior frequently starts with a policy on ethics. Businesses acquire a policy on ethics to guide their measures and to set up a general meaning of correct versus incorrect. According to the American Library Association, code of ethics is a handbook for suitable behavior (2012). Given the corporate ethical breaches in recent times, assess whether or not you believe that the current business and regulatory environment is moreRead MoreAccounting Ethics Question Essay859 Words   |  4 PagesGood Works, Bad Accounting? Ethics Project Part II Section 55- Article IV: Objectivity and Independence:A member should maintain objectivity and be free of conflicts of interest in discharging professional responsibilities. A member in public practice should be indpeending in fact and appearance when providing auditing and other attestation services. .01 Objectivity is a state of mind, a quality that lends value to a member’s services. It is a distinguishing feature of the profession. The principle

1200 Formative Essay examples - 1861 Words

Sustainable Strategy - from Planning to Implementation M002LON Afren plc’s Management Report Itipat Therdchitpaisarn 6157391 Dr. Jonathan Groucutt Words Count : 1285/1769 Submission Date: 23 MAy 2015 Executive summary The purpose of this report is to identify the key factors that affect in Afren plc in the term of macro and micro environment, and to evaluate company position and strategic direction to make a recommendation to the company. By using PESTEL framework and Porter’s five force to analyze company external factors and SWOT analysis, VRIO framework and TOWS for internal factors that base on The company’s annual reports in years 2013 and 2014. Contents Introduction 1 EXTELNAL ANALYSIS 2 PESTEL Analysis 2†¦show more content†¦Threat of Substitute (LOW) Substitute products in the Porter’s model are referred to products from others industry. In this case, substitute products are the renewable energy sources such as nuclear power, solar power, coal, and wind power, which have high production cost and sunk cost. Therefore, the threat of substitute to Afren is still low. Bargaining Power of Buyers ( HIGH ) As the growth in the shale, oil market is continuously increased the input of oil supplies in the market by 11 per cent, which make an oil price fall cause of overwhelming supply (Meyer,2013).As a result of this, the buyer has more choice to seek a supplier , which has a lower prices and better contract condition. Thus, these forces become a high threat to Afren. Bargaining Power of Supplier (LOW) The main supplier of Afren referred to the oil-rich country in Africa such as Nigeria, which is the main business unit of Afren (Afren plc.,2014). As Nigeria is supportive for foreign investment (Rice, 2014). Rivalry Among the Existing Competitors (HIGH) The international energy agency (IEA) report that global upstream expenditure and development in oil and gas industry has a strong growth by averaging 11 percent per year in 2000 – 2012 andShow MoreRelatedLevel 4 Award in Preparing to Teach in the Lifelong Learning Sector (Ptlls - City Guilds 6302)4915 Words   |  20 PagesBrief for Assignment 1: unit 008 (level 4): Roles, responsibilities and relationships in lifelong learning Use the poster template to write an overview of your roles and responsibilities as a teacher within your subject area and context. Word count: 1200 words 1) Summarise key points from the following legislation, regulatory requirements and codes of practice that are relevant to your subject area. †¢ a)The Equality Act 2010 i. What are the ‘protected characteristics’Read More Ceramics of the North and South Coasts Essay1142 Words   |  5 Pagescultures and the Mochica style that evolved out of them. The Mochica civilization flourished for nearly 1000 years and as time passed slight changes in the style could be seen and are chronologically separated into Mochica I-V. The first two are formative phases with lots of experimentation. The third concentrated on a distinctive art style, which continued through the forth and gradually declined in the fifth. They expressed many aspects of their culture and daily life in their ceramics. Things likeRead MoreHourly Rounding Essay2433 Words   |  10 Pageseducation. This greatly improves employee satisfaction and morale. Formative Evaluation Formative Evaluation is the method I will use to determine if hourly rounding does indeed increase productivity (and job satisfaction) of senior nursing students. According to Gallagher (2006), â€Å"[Formative evaluation’s] goals are to find out whether the program is being effective in order to change procedures to increase efficiency† (p. 122). Formative Evaluation will consider the level of which the nurses are comprehendingRead MoreCesar Chavez and the Chicano Civil Rights Movement2910 Words   |  12 PagesChà ¡vez’s firm belief in fasting and non-violent protests were pivotal factors which had an influential effect on the Chicano’s civil rights movement. The formative years of Cà ©sar Chà ¡vez The formative years of Cà ©sar Chà ¡vez contributed significantly to his future role as a civil rights advocate for the Chicanos and other migrant workers. These formative years comprised many experiences which helped to carve and create the principles and identity that Chà ¡vez firmly upheld. These lasting experiences whichRead MoreLesson Plan in Mathematics Iv Bar Graph1886 Words   |  8 Pagesweek we discuss about the â€Å"Parts of a graph† right?Now, who can give me the parts of a bar graph?Now, I have here an example of a bar graph and you are going to study it and answer the questions followed.BOOKS SOLD IN MAY Number of Books Sold 1500 1200 | 900 | 600 | 300 | 0 Science Filipino Math | Subject Question: 1. What is the title of the graph? 2. What is the number scale? 3. What information is on the horizontal axis? 4. What is the label on the vertical axis? 3. MotivationRead MoreMy Personal Philosophy Of Teaching3307 Words   |  14 Pageshear others’ views so problems can be solved together. Constructive feedback will be encouraged and not the use of nasty or negative words. PART E: Compare and contrast: (a) Assessment of learning and assessment for learning (300 – 500 words) (b) Formative assessment and summative assessment (300 – 500 words). Assessment of learning involves the way in which the authority of interest looks at assessment information at the end of each teaching and learning process this for example includes; at the endRead MoreThe Epic of Gilgamesh2440 Words   |  10 Pageshistory . Exodus The Israelites that had been living in Egypt decided to return to Israel due to harsh conditions. The were led in this journey by Moses and this occurred around 1240-1230 BC. The text notes that this event was the most critical formative event in Jewish history. Moses organized all the tribes of Israel and some Canaanites into one group that was bound by a covenant to a god they called Yahweh, in English. This covenant is of course the ten commandments that establish a baseline forRead MoreSample Resume : Bed Foundation Phase2218 Words   |  9 Pagestertiary intuitions there is a process that one needs to follow when it comes to handing in assignments. Question 2 Henning, E., Gravett. S., van Rensburg, W. (2005). Finding your way in Academic Writing. Pretoria: Van Shaik. Leach, N. (2014). Formative computer based assessments to enhance teaching and learning. South African Journal of Education. 28 (3): 1033-1046 Slater, R. (2012). Evaluating Internet Sources. University of Illinois Library website. Available at: http://www.library.illinois.edu/ugl/howdoi/webevalRead MoreCommunity Health Essay4549 Words   |  19 PagesSharon Wiggins Western Governors University ! ! ! ! ! ! ! ! ! ! Community Health C229 ! ! Date Spent ! ! 6/19/15 ! 6/19/15 ! 6/19/15 ! 6/29-7/2 ! 7/11/15 1200-1700 ! 8/30/15 1100-1600 ! 9/4/15 1100-1200 ! ! 9/9-10/15 0800-1700 0800-1200 ! ! Fieldwork Study Activity Location and Contact Time Windshield Survey Dakota County, Minnesota 10 Cultural Survey Dakota County, Minnesota 5 Scavenger Hunt Read MoreExecution of Project Through Generalization and Interpretation3177 Words   |  13 Pagesdeveloping your interpretive objectives. 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Counter-terrorism Free Essays

string(37) " the new strategies of surveillance\." What is counterterrorism? Why is it important to understand the motivations behind terrorism efforts? What kind of general motives might you find among terrorists in this country and abroad? Counter-terrorism is a combination of practices, strategies, techniques and practices that the various governments, police departments and the military service units use to stop terrorism acts with both the response to completed acts and the detection of potential terror acts included in counter-terrorism. The techniques and practices used in counter-terrorism aim at preventing or stopping certain terrorism acts, with the strategies usually offensive in operation. One major reason why the motivations behind terrorism efforts need to be understood is its great role in the development and implementation of effective counter-terrorism strategies. We will write a custom essay sample on Counter-terrorism or any similar topic only for you Order Now Since counter-terrorism measures depend on the nature of the terrorism act being mitigated, it is vital to identify how and why certain terrorism act is undertaken in order to also combat it successfully. Understanding the motivation behind terrorism efforts forms the base for the development of an effective countering action where lack of a clear understanding of all the issues surrounding a terror act, makes the possibility of curbing the act properly and effectively almost impossible (Bolz. F et al. 2001). In addition, understanding the motive behind terrorism efforts allows the appropriate government organizations to select amongst the many, an effective action to counter a terrorism act that seems like an isolated event. This kind of understanding promotes good intelligence which forms a very vital component of preparing an effective counter-terrorism strategy. Another reason why identification of terrorist motives is vital is the huge role it plays in hunting down hard-core terrorist. It is through proper knowledge of a terrorist’s motives, that a government can isolate the hard-core terrorists and cut them off from external supplies. This makes it possible for the terrorists to be referred to as criminals, making it easy to hunt terrorists according to the law and with popular support. When a government or an organization plans and implements a counter-terrorism strategy, there is need to understand how terrorism efforts violate the human rights. This in turn enables the governments to develop effective measures that ensure that severe and appropriate actions are taken against the terrorists who are viewed as human rights violators, a situation that may repel others from participating in terrorists’ activities. Counter-terrorism experts are able to eradicate any terrorist organization if they correctly and accurately understand the terrorists’ motives, where one is able to understand the terrorists’ thoughts so that one can anticipate their next move correctly to stop it on time. In the USA and other countries, terrorist’s motives are many and they vary (Crank, J. et al.. 2005). In the USA, Some of the general motives that might be found in terrorists include, political motives, fighting for the injustice of a given group of people, economic superiority as well as the creation of fear and a sense of insecurity in the American citizens. When they view themselves as the underserved underdogs on a mission, the terrorists use the strategy of using the weak to weaken the strong and to strengthen the weak. Question 2 Is counterterrorism a tactic of warfare or crime-fighting? What role does due process play in either context? What are the implications when terrorists can be characterized as the â€Å"enemy† rather than mere criminals? Counterterrorism can be used as both a warfare tactic or as a crime fighting tactic. However, in the United States counterterrorism is usually used as a crime- fighting tactic. For instance, the computer and the Internet are used to undertake warfare actions through the cyber space. Counter terrorism as a warfare tactic is then used and can be used to stop people from using terrorism tactics against a given nation or organization. In such a case, comprehensive tools can be used to deal with possible terrorist incidents and can further be used to repulse attacks that have been directed against a nation. As a crime fighting tactic, counter terrorism is used by the law enforcement authorities to hunt down terrorists who have been labeled as criminals. The authorities normally cut off hard-core terrorists from external sources of supply so as to label terrorists as criminals, and then use the law to easily hunt the terrorists down (Combs. 2005). When terrorists are referred to as â€Å"enemy† instead of â€Å"criminal,† it encourages more terrorist’s attacks or strengthening of terrorist organizations. For example, it leads to the recruitment of more followers in the terrorist organizations because those who are recruited have developed great desire to become fighters against their enemy. The labeling of terrorists as an enemy serves as a motivation for every group to strengthen itself to attack another group they view as â€Å"enemy†. It further encourages terrorism behavior of solidarity, loyalty and self protection even when the group faces difficult times. The members get convinced that they need to protect themselves from a group that views them as an â€Å"enemy’. Finally, referring to terrorists as ‘enemy’ instead of criminals makes it very hard for the concerned organization or government to hunt down the terrorist according to the law. In addition, the organization lacks the popular support to hunt down the terrorists (Crank. J et al.. 2005) because they are seen as just revenging against other people with an unjustified reason. The terrorists cannot be tracked down in pursuit of justice which makes it difficult to use force against hard-core terrorists with the use of brutal force generating more terrorism and terrorists. Question 3 How has surveillance changed from the â€Å"traditional† to â€Å"new surveillance†? Are these changes potentially problematic for civil liberties in any way in the United States? Should law enforcement be permitted to use all technological resources available to accomplish its mission including in the fight against terror? Are there limits? Traditionally, counterterrorism strategies and techniques against terror acts were hugely the responsibility of the military force, and the level of surveillance not as intensive as it is in the new strategies of surveillance. You read "Counter-terrorism" in category "Papers" The major reason for this is that in the past, terrorism acts were not as many as they are in the modern world. Traditional institutions approved surveillance only when it was seriously necessary to do so, as compared to new surveillance which has been blamed for overstepping the bounders. The ever increasing terrorist attacks against certain states in the world have demanded the development of many and effect counter terrorism measures through surveillance, in comparison to the traditional surveillance. In new surveillance, building of the counterterrorism plans has integrated all the segments of the society or government agencies (Mahan, S and Griset, P. 2007). New surveillance has seen the development of counterterrorism strategies that have increased both the standard of the police as well as domestic intelligence. While traditional surveillance involved the interception of communication and tracing of the suspected terrorists, new surveillance has expanded its ways of operation due to the advancement in technology. For instance, new surveillance has managed to expand the range of both the law and the military enforcement operations. The direction of domestic intelligence at specific groups that is based on origin and religion is a feature of the new surveillance. Mass surveillance is also done in new surveillance where an entire population is investigated. In the United States, changes in the surveillance have raised concerns based on the civil liberties. One good example is the mass surveillance which involves the surveillance of an entire population, an issue that has been objected since it is considered to defy civil liberty of the citizens (http://www. usatoday. com/news/washington/2006-05-10-nsa-x. htm). The surveillance defies the citizen’s liberty in that mass surveillance is done whether or not there is the consent of those being surveyed. Furthermore, surveillance is done whether it serves or it does not serve the citizen’s interest. For instance, use of a network of secret police informers is considered a new surveillance abuse. In the United States, the government has been accused of illegally cooperating with the National Security Agency to monitor the US citizens’ phone records. Further allegations that the government has conducted electronic surveillances of domestic phone calls without warrants are an issue that has been said to go against the civil liberty. However, the law enforcement organizations should not be fully allowed to use technological resources to fight terror. This is because uncontrolled use consequently may result to severe negative effects. For instance, there have been some instances where technological measures against terror have resulted to the abuse and violation of the human rights. The return and extradition of people within countries and restriction of freedom of citizens are some of the examples that violate human rights during the process of counterterrorism. Invasion of people’s private lives through technology-advanced tools need to be stopped by limiting how far the law enforcement bodies should go to fight terror. Lack of a boundary within which technology can be used poses a great risk, where the authorities may undertake counterterrorism practices while they violate the human rights at the same time. Question 4 What is the FISA court? Explain how it works. What authorities can it grant law enforcement? How is it different from traditional courts? What concerns exist about expanding the use of FISA? A FISA court refers to a secret court in the USA that has the responsibility of approving the wiretaps that target the terrorists. It was established and has been working since 1979 to ensure that terrorists and foreign agents are monitored. The FISA court was established under the 1978 US Foreign Intelligence Surveillance Act. The court has approved domestic wiretaps and has continued to handle very sensitive domestic wiretaps in the US national security investigations| (media filter. org/CAQ/cqq53. court. html). The FISA court operates through a process that is based on probable cause. An application to a FISA court judge is normally made by the FBI (Federal Bureau of Investigation) if it believes that it can show probable cause that the target of the surveillance is either a suspected terrorist or a foreign agent. The application should contain 4 documents; a request for a wiretap, FBI directors’ or executive branch official’s certification that information cannot be acquired through the normal investigative tactics, and an FBI supervisory affidavit with a statement of fact about the target of surveillance. This is then followed by the submission of the documents to the Justice Department for the Justice Department attorneys’ review. The application is then forwarded to the FISA court and presented to a federal judge. There are 10 federal judges in the FISA court who sit on the court on a rotating basis. The FISA court grants authority to the law enforcement authorities based on the probable cause presented to them. It gives warrant to the authorities to conduct surveillance on a suspected target, if enough evidence is provided in the court to justify why a suspect should be surveyed. It receives an application if the FBI director certifies that there is need to obtain information above the normal investigative tactics. Clear indication of facts about the target of surveillance is also demanded by the FISA court before they give the authority and the judges often demand for more details about the targeted communication to authorize or approve a wiretap. It maintains a high rate of secrecy where a judge can make an ultimate decision to approve a wiretap (FISA orders 1979-2004) The FISA court is different from the traditional court in its secret nature of operation where the court makes approval of the applications in secret. Furthermore, the FISA court is considered to have acquired expanded authority than a traditional court to approve surveillance applications made, after President’s Clinton signing of the Executive Order 12949. Unlike in the traditional courts, the FISA court evidence can be used in criminal trials after the 1995 expansion as compared to the traditional courts where the evidence could only be collected and stockpiled only for intelligence purposes. The FISA court has expanded powers and it has the authority to allow both the electronic and physical searches due to its expanded powers. The expansion of using the FISA court in the USA has raised great concern. One concern of the FISA court expansion is the possibility of government’s extreme intrusion into people’s private lives. Because the court operates secretly, government measures that may intrude into people’ lives unnecessarily may result. Another great concern is the fact that, it promotes surveillance that defies people of their liberty. For instance, the expansion of the FISA court has made it able to give legal authority to approve black-bag operations, that authorize the Department of Justice to conduct both electronic and physical searches without an open court warrant. Furthermore, the subjects are not notified and an inventory of seized items not provided. Sometimes the surveillance allowed by the FISA court is considered to be unconstitutional. The Civil liberty lawyers in the United States have stated that some searches that have been conducted are unconstitutional. It is a great worry that under the FISA court cover of secrecy, the court is likely to exceed its own broad legal mandate. The expansion of the court has been argued to have been motivated by the governments need to conduct searches they would not have been allowed to undertake under the nation’s national provisions. For instance, the US government may attempt and fail under the traditional constitutional argument to secure a search warrant, but it would go to FISA court and secure approval for a search by converting the case into a national security investigation. Question 5 How has aviation security changed since 9111? What were the provision of the Aviation and Transportation Act? Did this Act change Aviation security in a dramatic way? What role does racial and religious profiling play in securing the aviation industry and its consumers? What role should it play? Before the 9/11 terrorist attack, the aviation security in the USA was the responsibility of the Federal Aviation Administration within the Department of transportation. However after the 9/11 attack there was great urgency in securing the US nation’s entire transportation systems. The federal agencies concerned with transport security were transferred to the Department of Homeland security (www. encyclopedia. com/doc/iG2-34033000149. html). The need to increase aviation security after the 9/11 led to the enactment of the Aviation and Transportation Act on Nov 19, 2001. This saw the creation of the TSA (Transportation Security Administration) within the DOT (Department of Transportation). The Act permits the existing authorities to permit the TSA to flexibly manage and deploy the workforce to carry out important security work where the national security is concerned. The act mandates the increase in the number of federal air marshals and has placed the US airport security screeners under federal control. All the screeners were required to be US citizens, though the provision was later changed by American Civil Liberties Union. It was the Act’s provision that all the bags in the airports to be first screened and then matched to the passengers. Another provision of the Act was the $1. 5 billion award to the airports and private contractors so that the direct costs of meeting new security requirements were met. Checks for baggage in the airports was made necessary with screening recommended by use of explosive detection machinery or manual methods. The Act allowed the Transportation Secretary to authorize airports to use all the necessary equipment for the chemical and biological weapons detection. The Act did change the aviation security dramatically. For instance, before the 9/11 attack, the civil aviation security was handled by the Federal Aviation Administration (FAA). After the creation of the Act, the civil aviation security was put under the Transportation Security Administration (TSA). There were also changes in the federal statutes that covered aviation security (contained in title 49 of the Code of Federal Regulations Chapter XII). The provisions that were made by the Act changed security practices in the airports with the airports implementing changes in the checking and screening procedures, where tight security procedures were and are still being developed. The placement of the airport security screeners under federal control made changes when all screeners were required to be US citizens and the matching of bags to passengers was made necessary with new security requirements adopted in airports. Racial and religious profiling in the US Aviation Security practices has been seen by some as illegal and inconsistent with American values (travelsecurity. blogspot. com/2007/09lantos-warns-tsa-against-religious. html). Furthermore, this profiling is detrimental to the national security. Civil liberties of some religious groups have claimed that TSA employees conduct secondary screening for passengers wearing ‘religious’ clothing. For instance, TSA employees have discriminated the Sikh by ordering Sikh Americans to remove their turbans, which defies their faith. There have been an estimated 50 incidents of religious discrimination since the institution of the new policy. Racial and religious profiling has led to discrimination and humiliation of people including the ordinary Americans. The practice leads to stereotyping of some citizens as terrorists and provokes a sense of fear against innocent citizens. The racial and religious profiling should instead promote changes that will prevent discrimination and humiliation of travelers. The profiling should not be used as a means of abuse but instead should be used with respect for the civilians. Exposing people to extra screening procedures simply because they belong to a certain race or religion should be done away with, but instead everyone subjected to the procedures to promote equality. References Bolz, F. , Dudonis, K. and Schulz, D. (2001). The Counterterrorism Handbook: Tactics, Procedures and Techniques. Second Edition. CRC Publishers Crank, J. P. , Gregor, P. E. 2005. Counter-Terrorism After 9/11: Justice, Security and Ethics Reconsidered. Cincinatti: Anderson Publishing Colangelo, P. The secret FISA court: Rubber Stamping on Rights. Covert Action Quarterly. Online at: media filter. org/CAQ/cqq53. court. html. Retrieved on June 26, 2008 Combs, (2005). Terrorism in the 21st Century, 4th Edition. Prentice Hall. FISA orders 1979-2004 Judson, K. Civil Aviation Security United States. Encyclopedia of Espionage, Intelligence and Security. 2004. Available at: www. encyclopedia. com/doc/iG2-34033000149. html. Retrieved on June 26, 2008 Lantos, T. US representative from California. Lantons Warns TSA Against Religious Profiling Insensitivity Sept 7, 2007. Online at: travelsecurity. blogspot. com/2007/09lantos-warns-tsa-against-religious. html. Retrieved on June 26, 2008 Mahan, S and Griset, P. 2007. Terrorism in Perspective. Sage Publications, Inc USA TODAY Com – NSA has Massive database of American’s phone calls http://www. usatoday. com/news/washington/2006-05-10-nsa-x. htm. Retrieved on June 26, 2008 How to cite Counter-terrorism, Papers