The Aftermath of the Enron Scandal

Introduction The Enron Scandal, uncovered in 2001, was one of the largest accounting frauds in history. The fraud occurred as a result of accounting gaps and poor financial reporting which allowed top executives to conceal billions of debts from failed deals and projects. The company’s CFO and other executives not only lied to its BOD and audit team on risky accounting norms, but also pressed Arthur Andersen to ignore the issues.Advertising We will write a custom essay sample on The Aftermath of the Enron Scandal specifically for you for only $16.05 $11/page Learn More Arthur Andersen was handling Enron’s auditing activities during this period. As a result of the Enron scandal, shareholders lost billions of dollars and the company was eventually declared bankrupt. Arthur Andersen willingly surrendered its licenses to practice auditing in the US and sold most of its practices (Healy Palepu, 2003). As a result of the scandal, a number of reg ulations were implemented by the government to prevent similar activities from happening again. The most common piece of legislation implemented was the Sarbanes–Oxley Act. Sarbanes–Oxley Act This act was signed into law in 200 and hence sometimes referred to as the Sarbanes–Oxley Act of 2002. The act set new or improved standards for all American-based public company boards, management and public accounting and auditing companies (Kuschnik, 2008). The act was enacted following a series of accounting scandals by large corporations in the US, including Enron, Tyco International and WorldCom. The scandals cost shareholders and tax collection agencies billions in dollars, affected share prices, and led to the collapse of some of the companies. The Sarbanes–Oxley Act comprises of 11 titles ranging from supplementary management board roles to criminal penalties, and compels the Securities and Exchange Commission (SEC) to implement the outlines of the act. Key provisions of the act include disclosure controls, improper influence on conduct of audits, disclosures in quarterly reports, evaluation of internal controls, and criminal penalties for violating the provisions of the act (Farrell, 2005). Under disclosure controls, the Act sets out internal processes aimed at ensuring accurate financial reporting. The signing officers must verify that they are â€Å"responsible for establishing and maintaining internal controls† and the officers must have assessed the efficiency of the firm’s internal controls as current three months prior to the report (Kuschnik, 2008). Further, external auditors are obliged to provide their opinions on the effectiveness of the internal controls during financial reporting (Kuschnik, 2008). The title on improper influence on conduct of audits states that is illegal for an officer (or any other person acting under the commission’s mandate) to partake in any activity meant to falsely sway, force, influence, or misinform any independent public or certified accountant undertaking audit of the financial statements of that company.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Under the title on disclosures in quarterly (or periodic) reports, the Act requires the disclosure of all material off-balance sheet items. The SEC is further expected to monitor the use of such instruments and whether accounting doctrines have been thoroughly adhered to in the use of such instruments. Finally, under evaluation of internal control, management is obliged to give an â€Å"internal control report† that confirms the management’s role of setting up and maintaining an acceptable internal control structure and techniques for financial reporting (Kuschnik, 2008). The report must also contain an evaluation as of the end of the most recent financial year of the firm, of the efficiency of the internal control structures and processes. The Sarbanes–Oxley Act has been commended by a number of financial industry experts, quoting enhanced investor confidence and more precise periodic and fiscal financial reports. References Farrell, G. (2005). America Robbed Blind. Texas: Wizard Academy Press. Healy, P. M. Palepu, K. G. (2003). The Fall of Enron. Journal of Economic Perspectives, 17(2), 7. Kuschnik, B. (2008). The Sarbanes Oxley Act. Business Law Journal, 18(6), 64 – 95. This essay on The Aftermath of the Enron Scandal was written and submitted by user Dirty Crane to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

11 Taboos in Chinese Culture

11 Taboos in Chinese Culture Every culture has its own taboos, and it is important to remain aware of them when traveling or encountering another culture to ensure you dont commit a social faux-pas. In Chinese culture, some of the most common taboos involve gift-giving, birthdays, and weddings. Numbers According to Chinese tradition, good things come in pairs. Therefore odd numbers are avoided for birthday celebrations and weddings. To avoid bad things happening in pairs, activities such as burials and gift-giving are not performed on even-numbered days. In Chinese, the  number four (å››, sà ¬) sounds like the word for death (æ ­ », sÇ ). For this reason, the number four is avoided- particularly on phone numbers, license plates, and addresses. For addresses that do contain fours, the rent is usually less and apartments on the fourth floor are typically rented by foreigners. Work Shopkeepers may opt not to read a book at work because book (æ› ¸, shÃ… «) sounds like lose (è ¼ ¸, shÃ… «). Shopkeepers who read may be afraid their businesses will suffer losses. When it comes to sweeping, shopkeepers are careful not to sweep toward the door, especially during the Chinese New Year, in case good fortune is swept out into the street. When eating a meal, never turn over fish when you are with a fisherman as the motion symbolizes a boat capsizing. Also, never offer a friend an umbrella because the word umbrella (傘, sÇŽn) sounds similar to æ• £ (sn, to break up) and the act is a sign that you will never see each other again. Food Young children should not eat chicken feet as it is believed that doing so will prevent them from writing well when they start school. They may also become prone to fighting like roosters. Leaving food on one’s plate- particularly grains of rice- is believed to result in marriage to a spouse with many pockmarks on his or her face. Not finishing a meal is also believed to incur the wrath of the thunder god. Another Chinese taboo relating to food is that chopsticks should not be left standing straight up in a bowl of rice. This act is said to bring bad luck to restaurant owners as chopsticks stuck in rice look similar to incense placed in urns. Gift-Giving Since good things are believed to come in pairs, gifts given in pairs (except sets of four) are best. When preparing the gift, do not wrap it in white as that color represents sorrow and poverty. Certain gifts are also seen as inauspicious. For example, never give a clock, watch, or pocket watch as a gift because to send a clock (é€ Ã© Ëœ,  sà ²ng zhÃ… ng) sounds like the funeral ritual (é€ Ã§ µâ€š,  sà ²ng zhÃ… ng). According to Chinese taboo, clocks symbolize that time is running out. There are many other such ominous  Chinese gifts to avoid. If you give an unlucky gift by accident, the receiver can make it right by giving you a coin which changes the gift to an item they have symbolically purchased. Holidays It is a Chinese taboo to share stories about death and dying and ghost stories during special occasions and holidays. Doing so is considered extremely unlucky. Chinese New Year There are many Chinese New Year taboos  to be wary of. On the first day of the Chinese New Year, inauspicious words cannot be spoken. For example, words such as break, spoil, die, gone, and poor should not be uttered. During the Chinese New Year, nothing should be broken. When eating fish, diners must be careful to not break any of the bones, and be extra careful not to break any plates. Also, nothing should be cut during Chinese New Year as that signifies one’s life could be cut short. Noodles should not be cut and haircuts should be avoided. In general, sharp objects like scissors and knives are avoided during Chinese New Year. All windows and doors in the home should be open on New Year’s Eve to send out the old year and welcome the New Year. All debts should be paid by Chinese New Year and nothing should be lent on New Year’s Day. When preparing paper dragons for the Chinese New Year, it is taboo for women who are menstruating, people in mourning, and babies to be near the dragons when the cloth is being pasted to the dragon’s body. Birthdays One long noodle is typically slurped on one’s birthday. But revelers beware- the noodle should not be bitten or cut as this is believed to shorten one’s life. Weddings In the three months leading up to a couple’s wedding, they should avoid going to a funeral or wake or visiting a woman who has just had a baby. If one of the couple’s parents passes away before the wedding, the wedding must be postponed for 100 days, as attending happy celebrations during mourning is considered disrespectful to the dead. If a roasted pig is given as part of the bride’s gift to the groom’s family, the tail and ears should not be broken. Doing so would mean the bride is not a virgin. Fifth Lunar Month The fifth lunar month is considered an unlucky month. It is a Chinese taboo to dry blankets in the sun and build houses during this time. Hungry Ghost Festival The Hungry Ghost Festival is held during the seventh lunar month. In order to avoid seeing ghosts, people should not go outside at night. Celebrations such as weddings are not held, fishermen do not launch new boats, and many people opt to postpone their trips during the Hungry Ghost Month. The souls of those who die by drowning are considered to be in the greatest turmoil, so some people refuse to go swimming during this time to lessen the chance of a run-in with wayward ghosts.

Agencias para trabajar en cruceros y sueldos de empleos

Agencias para trabajar en cruceros y sueldos de empleos Los cruceros que inician sus viajes en un puerto de Estados Unidos  son una gran fuente de empleo de todo tipo de profesiones y trabajos. Unas 20 millones de personas se embarcan cada aà ±o en este tipo de cruceros para disfrutar sus vacaciones y para servirles las navieras recurren a trabajadores (tripulantes)  de todo tipo de nacionalidades. Agencias para trabajar en cruceros de EE.UU. Entre las principales empresas de cruceros que inician o finalizan sus viajes en  un puerto de Estados Unidos destacan, entre otros, Carnival Cruises Line, Celebrity Cruises, Cunard Line, Disney Cruise Line, Holland America Line, MSC Cruises USA, Norwegian Cruise Line, Princess Cruises. Para conseguir un trabajo en un crucero en ocasiones es posible contactar directamente con la empresa pero frecuentemente delegan el trabajo de seleccionar empleados a agencias con las que trabajan y que pueden estar ubicadas en Estados Unidos o en otros paà ­ses. Las siguientes agencias no cobran dinero a la persona que busca trabajo a cambio de informacià ³n, de entrevistarlo o de embarcarlo. Su negocio est en escoger buenos trabajadores y la empresa de crucero les paga por ello. Por otro lado, algunas pueden brindar cursos para adquirir conocimientos para el trabajo o para mejorar el idioma inglà ©s. Por su ubicacià ³n destacan las siguientes agencias: Argentina: Cauw International Group: Infocauwing.comCrew Cruise: crewcruisegmail.comGlobal Recruitment Agency: holaglobalrecruitment.com.arInternational Ship Management Agency: 54-11-43-43-4410 Colombia: Ibercoll S.AS. 571-2350023The Seven Seas Group Costa Rica: The Seven Seas Group Espaà ±a: MobicacrewSovren Crew. 34-971-677-375The Seven Seas Group Estados Unidos: The Apollo GroupCTI Recruitment and Placement Agency. 1-954-568-5900. Infocti-usa.com Guatemala: Guatemala Seamans Service Agency: 502-7948- 2016. crewmember.gt.lorinissaggmail.com Honduras: Honduras Seamans Office Srl Mà ©xico: Mexicrew: applymexicrew.comPersohotel International. 988-892-4474. infoempleocruceros.com.mx Panam: Panama Marine Services. 507-393-9281 Perà º: CRC Cruise Recruiting Consulting. (51-1) 521-1672. Informescrc-peru.com Tipos de empleos en cruceros Pueden encontrarse las siguientes categorà ­as de empleos en los cruceros: Oficiales, como capitn y ayudantes. Es muy comà ºn que todos los oficiales de un barco sean de la misma nacionalidad.   Personal encargado del mantenimiento y buen funcionamiento del barco, son lo que se conoce en inglà ©s como deck and engine room jobs. Las profesiones dentro de esta categorà ­a son muy variadas y requieren distinto tipo de conocimiento, por ejemplo: Mantenimiento (jefe y subordinados), jefe de seguridad, ingeniero jefe y subordinados, electricista, plomero (fontanero), etc. Empleados en labores de diversià ³n, comprende actividades tan dispares como instructores de natacià ³n y gimnasio, trabajadores de casino, guà ­as turà ­sticos, mà ºsicos, disc jockeys, anfitriones y artistas. En esta categorà ­a es muy comà ºn que se requiera tener como idioma materno el inglà ©s o hablarlo a nivel casi nativo. Trabajos relacionados con servicios, incluye desde personal de cocina y comedores a limpiadores de camarotes y empleados de las tiendas. Personal para el cuidado de los turistas, incluye desde mà ©dicos y enfermeras a peluqueras, masajistas y manicuristas, etc. Como regla general, en todos los cruceros el alojamiento y la comida es gratis para todos los miembros de la tripulacià ³n. Finalmente, los contratos suelen ser de unos seis meses, aunque frecuentemente se prorrogan. Sueldos medio de empleos en un crucero Los cruceros que salen o acaban su viaje en un puerto de EE.UU. suelen brindar a sus trabajadores salarios similares, segà ºn datos de, entre otros, Glassdoor e Indeed, son los siguientes: Oficiales: son  puestos de mayor responsabilidad y mejor pagados. Los salarios varà ­an segà ºn la posicià ³n y experiencia. Capitn: entre $6,000 y $10,000 al mesAyudantes del capitn: Entre $5,000 y $7,000 al mesPrimer oficial: Entre $4,000 y $5,000 al mes Profesionales encargados del mantenimiento y buen funcionamiento del barco.  Ejemplos de salarios medios: Oficial de seguridad: de $2,500 a $3,500Handyman  (mantenimiento). Entre $1,800 y $2,500 al mesAyudantes del handyman,  lo que se conoce en inglà ©s como able seaman y hacen labores bsicas de limpieza y reparacià ³n. Entre $1,500 y $1,800.Ingeniero jefe: Entre $5,500 y $8,500Electricista jefe: entre $3,000 y $4,000 al mesElectricista: Entre $2,000 y $2,400 al mesPlomero (fontanero): entre $1,600 y $2,400 Otros tripulantes Un buen nà ºmero de tripulantes contratados en un crucero trabajan en la cocina. Las posiciones son muy variadas, asà ­ como el conocimiento de inglà ©s que se exige y el nivel de experiencia. Los sueldos tambià ©n son muy diferentes. Algunos ejemplos: Chef: como mà ­nimo, $4,000 al mesSous Chef Ejecutivo: a partir de $3,800 al mesSous Chef: entre $3,400 y $5,800 al mes1er cocinero: aproximadamente $2,000  al mes2do cocinero: entre $1,600 y $2,200 al mes3er cocinero: a partir de los $1,400 al mes. Esta posicià ³n y las anteriores requieren un excelente conocimiento del idioma inglà ©sPersonal bsico de cocina: entre $900 y $1,200Personal de limpieza (dishwasher), entre $500 y $600 al mes. Estas dos à ºltimas posiciones pueden ser desempeà ±adas por personas con conocimiento muy bsico del inglà ©s. No se requiere experiencia.Personal de comedores, bares y cafeterà ­as que no tienen un buen conocimiento del inglà ©s o carecen de experiencia como apoyo a camareros,  preparacià ³n de snacks, etc. El sueldo se fija por contrato  suele ir entre los $350 a los $500 a la semana.Gerente de tiendas: a partir de $2,200 al mesVendedor en tienda: a partir de $1,400 al mes Tripulantes con salario y propinas (tips) Trabajan con los clientes y tienen un buen conocimiento verbal del inglà ©s. Tambià ©n es frecuente que para desempeà ±ar este tipo de empleo se pida experiencia en el puesto de trabajo o estudios que lo califiquen. Ejemplos promedio de salarios de propinas, que varà ­an grandemente segà ºn el tipo de barco y recorrido: Mesero/a de barra de bar (Bar Waiter): entre $1,000 y $2,500 al mesAsistente de mesero de comedor (Busboy): entre $1,500 y $3,000 al mesBarman: entre $1,500 y $3,000 al mesMesero/a (camarero) de comedor: $2,500 a $4,000 al mes Como regla general puede decirse que los salarios son superiores al salario mà ­nimo en Estados Unidos. Documentacià ³n para trabajar en un crucero Para trabajar en un crucero que inicia, acaba o viaje tocando un puerto de Estados Unidos es necesario tener un documento que autorice a trabajar. Los trabajadores extranjeros que no tienen una green card pueden solicitar una visa. Puede ser de dos tipos: la D, para miembros de un barco que toca EE.UU. y necesitan trabajar para el funcionamiento del mismo y la C1/D cuando el trabajador necesita ingresar a EE.UU. para embarcar en el crucero en el que va a trabajar. Finalmente, cabe destacar que los trabajadores en cruceros que son estadounidenses o tienen una tarjeta de residencia permanente pagan impuestos en EE.UU. Sin embargo, los extranjeros con visa C1/D no tienen que pagar impuestos en Estados Unidos, si bien hay excepciones en funcià ³n de acuerdos internacionales. Puntos Clave: Cà ³mo conseguir trabajo en un crucero y salarios medios  ¿Cà ³mo conseguir trabajo en un crucero que sale de un puerto de EE.UU.?: contactando directamente con la empresa (en algunos casos) o con una agencia que trabaja con dichas empresas. ¿Quà © no debe hacerse?: no debe pagarse a ninguna agencia por folletos, libros, entrevistas o por embarcar. ¿Es necesario hablar inglà ©s?: sà ­, pero el nivel que se exige depende del tipo de trabajo que se realiza. ¿Cul es el salario medio?: Hay grandes diferencias segà ºn el trabajo que se desempeà ±a. En general, incluso en los peor pagados el sueldo es superior al salario mà ­nimo en EE.UU. Adems, est incluido alojamiento y manutencià ³n y en muchos casos uniforme e incluso lavanderà ­a. ¿Quà © visa se necesita?: Si el crucero solo toca un puerto de EE.UU. es suficiente la visa D. Por el contrario, si es necesario viajar a EE.UU. para embarcarse en el barco en el que se va a trabajar es necesaria la visa C1/D. ¿Se pagan impuestos en EE.UU. si se tiene una visa C1/D?: como re gla general, no se pagan impuestos, salvo acuerdo internacional entre EE.UU. y el paà ­s de origen del trabajador. Este es un artà ­culo informativo. No es asesorà ­a legal.

Counselling Essay Example | Topics and Well Written Essays - 2500 words

Counselling - Essay Example This approach is not a formal exalted theory, but as the name says, a different approach that has proved to be useful and more effective. It honours the need to talk, communicate and understand self of the individual in need of therapy and stands on the basis that individual's need is more important than that of the counsellor, because counsellor, after all, is a mere supporter, or a prop up, and not the main hero of the drama. It establishes the human trust in basic values, principles and desire to improve in harmony with the rest of the world. "Rogers is holistic in his thinking, tending to look at the complete organism in order to understand and explain behaviour. He believes that humans are innately good and that they are growth orientated. Phenomenological understands individual perception of reality. Determinism, cause and effect relationships in having freedom, the organism has an actualising tendency" This approach depends on the assumption that given the proper circumstances and understanding, a person is capable of finding solutions for his inner problems and nothing could be a longer lasting cure. The main theory under which the Person centred counselling works is that the patient is fully capable of handling his problems and monitoring his future growth. It believes that the main authority here is not the psychologist, but the patient himself and counselling goes on according to the patient's observations about himself. It believes that all people might not have had a highly favourable condition to develop, grow and manage their lives and might feel stifled, or might have developed a very difficult, punishing self identity that might not be easy to maintain at all times and under all circumstances. When personal experiences are not conducive with the self identity of the person, psychological problems occur because the individual is unable to cope with the experiences and sti ll maintain the personal identity to which he has become accustomed to, or of which he had a certain self confidence and pride. The self-concept of the person clashes with the experiences he is going through and this might make the self-worth plummet down in his opinion and acceptance might become difficult. His judgement of his self-worth gets shaken because he cannot feel comfortable with it any more, as its fundamental base has not been firm recently. Explaining his Theory of Personality, Carl Rogers says: "In endeavouring to order our perceptions of the individual as he appears in therapy, a theory of the development of personality, and of the dynamics of behaviour, has been constructed," (Kirschenbaum and Henderson, 1990. p.244). The essence of person centred counselling is the meeting and understanding between counsellor and his patient. Undoubtedly, it is very hard to establish a complete and unquestionable understanding and this is considered to be one of the most difficult types of counselling, but with perhaps the best results. It forces the counsellor to be authentic, supportive, empathic and mainly non-judgemental. It has three core conditions that would contribute a lot to the therapeutic change: 1. Unconditional positive regard. 2. Empathic Understanding. 3. Congruence. With

Bussiness ethics Research Paper Example | Topics and Well Written Essays - 750 words

Bussiness ethics - Research Paper Example a type of moral relativism. Likewise, a further level of distance will be sought from the point of view that morality is ultimately immutable and constant; i.e. a type of moral absolutism. In this way, a type of combination approach in which some aspects of ethics and morality are unchanging and others are informed as a result of the situation and the times; i.e. a type of moral objectivism. For purposes of this response, normative morality will be considered as the ethical action and descriptive morality will be defined as the way in which morality and ethics are understood within the constraints of individual beliefs. a. Businesses can have ethical standards, but Businesses are not moral agents. Do you agree or disagree? With regards to businesses not being moral agents, this is a statement that this author patently disagrees with. A moral agent is merely an entity that through proper application of moral behavior and ethical decisions is able to project these forces onto the envir onment within which they ultimately interact or operate within. As such, a business has the strong possibility, even perhaps the requirement, of being a moral agent within the community and/or environment within which they operate. b. Is it true that the â€Å"bottom line† of business is profit and profit alone? Likewise, with respect to the statement above, it is the belief of this author, supported by the proof of many unethical businesses that have risen and fallen within the past, that the ultimate bottom line cannot entirely rest upon profitability. The fact of the matter is that the entropy of the business world means that firms must continually fight not only for profits but for market share and customers within the system. As such, seeking to focus upon a bottom line that only cares about profit will necessarily yield to a failed business due to the fact that ethics, morality, and other key human and social concerns will not be considered; thereby ultimately affecting the performance of the firm and/or the way it is viewed within the marketplace. c. In business, are there other less tangible goals that are intrinsic to and just as important as making money? The intangible goals such as providing humane and ethical conditions of employment as well as the end product or service to the customer is more important if not more than the intrinsic goal of making money. In the short term, such a plan may work to provide a level of business continuation; however, the other aspects of a business model or plan will ultimately make or break the longevity of the firm/enterprise/organization. d. Why should we be moral as individuals? Ultimately, morality as an individual comes down to seeking to maximize the good that exists in the world. Although making moral decisions can oftentimes be difficult, a moral choice is the one that best upholds the needs of the individual as well as the needs of greater society. In this way, seeking to behave in an ethically resp onsible manner as well as morally will ensure that the greater good within each and every situation is attempted to be maximized. Rather than merely seeking to further our own ends (i.e. a type of utilitarianism), the ultimate goal should be to further our ow

Dream Diary Essay Example for Free

Dream Diary Essay One of the dreams that I frequently experience is the one that deals with snakes. At least once a week, I tend to dream of scenarios where I attack snakes and kill them one by one. This kind of dream really bothers me because I am actually diagnosed with ophidiophobia or the fear of snakes and the idea of just being close to these animals horrifies me. Another dream which I usually encounter is the one which centers on school-related problems. I remember last week when I dreamed about the upcoming examinations where it was being illustrated that the tests will involve complex questions and I will achieve failing marks. Due to his dream, I committed myself to a more intense study habit in order to avoid the bad ending that I have dreamed of. Lastly, I also dreamed of random events where I travel from one place to another by riding a plane or train. These dreams are usually blurred but the theme, which is to transfer from one place to another, is consistent. By applying the lessons that I learned from school, it can be said that my dream regarding snakes can be explained using Freudian concepts where it was mentioned that the act of killing snakes symbolizes desires which I wish to accomplish in real life but are prohibited by the norms of society. It means that I unconsciously want to kill snakes in order to win over ophidiophobia, an event that is fulfilled in my dreams. Cartwrights theory, on the other hand, explains the nature of dreaming about school-related problems by saying that dreams are our minds way of offering possible solutions to our numerous concerns. While the dream about random traveling can be explained using Hobsons theory; it was explained that dreams are side-effects of the normal activations during the rapid eye movement (REM) stage of our sleep. It suggests that dreams do not have emotional factors as determinants but are mere by-products of the brains complex activity. Consequently, these lessons made me realize that there is a variety of theories that offer possible explanations to dreams. However, man should only use these dream interpretations as guides and not as sole determinant of his life.

Racial Profiling of Asians in America Essay example -- Sociology Racis

Racial Profiling of Asians in America      Ã‚   "Have you heard the one where someone broke into this guy's house and all his electronics were stolen but they knew that the burglar was Asian because the math homework that was left on the kitchen table was completed?   What about the one how Asians get their names?   By dropping a fork down the stairs."   In the first issue of the Asian American magazine, Amerisian, the magazine introduces an Asian American perspective of how a community is viewed in today's society..   For many years, Asian Americans strive to distance themselves to the subjective racial stereotypes and profiling society places on them.   Asian Americans have been trying to find their place in the American society.   The efforts of gaining the admiration in society may appear as a seemingly possible task to attain, yet the communities continues to thrive.   Unfortunately, many Asian Americans are still being treated unjustly. Wen Ho Lee, a former nuclear scientist at Los Alamos Laboratories, has been an American citizen for the past 27 years, however   was sentenced to prison with no bail because he was transferring documents in his office from a classified computer to an unclassified computer.   "He remains in his cell 23 hours a day, sometimes in shackles. He has limited contact with his family, and until recently, was not allowed to speak in his native language" (Murthy).   His case is still not final.   People are constantly trying to prove that what had happened to him was a cause of mistreatment and racial profiling. A man named John Deutch, now a professor at MIT, had transferred documents as Mr. Wen did, however, was not treated the same... ...   6 Apr. 2001.   <http://www.bctv.net/telcom/asian.html> Ayuyang, Rachelle.   "Asian Americans Take Center Court."   Monolid   Aug. 2000:   26-28. Parenthetical note:   (Ayuyang 28) Boyle, Jenny.   "Asian and Asian American Stereotype."   13 Oct. 2000.   Online posting.   Suite101.com.   6 Apr. 2001. <http://www.i5ive.com/article.cfm/3677/50465> Hu, Arthur.  Ã‚   "Education: Race DOES Matter, but Mastering the !@#$% Material matters the Most."   Arthur Hu's K12 Education Page.   6 Apr. 2001.   <http://www.leconsulting.com/arthurhu/index/asianam.htm> Murthy, Sharmila.   "Teach-In Probes Racial Profiling in the Wen Ho Lee Case."   6 Apr. 2001. <http://www.ksg.harvard.edu/citizen/00apr17/murt0417.html> Perng, Olivia.   Personal interview.   7 Apr. 2001. "Racist Love."   6 Apr. 2001.   <http://www.bol.ucla.edu/~tiffloui/love.htm>