Accounting Ethics Term Paper Example | Topics and Well Written Essays - 3750 words

Accounting Ethics - Term Paper Example Modern business world is facing serious problems from different ethical issues in accounting segment. Any kind of ethical problem related to accounting ethics can be the very serious issue for organizations. Here in this study, the problem statement is impacts of different financial fraudulent reporting. It is a very sensitive problem for all size business organizations. Each and every business organization maintains some accounting systems into their business activities. If any fraudulent activity has been indulging into those systems, and then total accounting system will give the false statement. It is very much detrimental to both organization and stakeholders. It is being noticed that due to some personal or narrow benefits accountants or auditors often include fraudulent activities into their accounting process. It is a huge ethical problem from the side of accountants or auditors. Fraudulent financial reporting has negative impacts on organization’s financial health. Or ganizations manage accounting for understanding their financial performances (Charles, 2008). On the basis of that, they fix their future courses of actions. But manipulated accounting prevents them to take proper strategic decisions. It is quite obvious that different strategies will be failure if financial reports are manipulated. It has very serious impact on the future of an organization. Every organization generates some employments. So, fraudulent financial reporting can be very much harmful to employees also.

Milk and Ice Cream Products Essay Example for Free

Milk and Ice Cream Products Essay Ice-Fili was originated in a Soviet government established company in 1937 and privatised in 1992. Briefly its business areas are purchase raw materials from abroad, manufacturing ice creams, and distribution them through subsidiary distributors for domestic markets. In 2001 Ice-Filis equity amounted to $10,638,000, and with its least liabilities total equity and liabilities was $11,832,000. Over half of the total assets was working capital of $6,338,000. Total sales was $25,147,000, net income was $1,702,000, consequently ROA was 14. 4% and ROE was 16. 0% (see Exhibit 7). Financially Ice-Fili helps itself on business. For the most essential raw material to the ice cream taste, Ice-Fili only uses higher percentages of milk fat of high quality as well as high price imported from abroad, which makes difference Ice-Fili from foreign producers. Cost of ingredients forms as much as 42% of manufacturers price. Ice-Fili invented for modernization of manufacturing equipments which were imported until the 1960s. Total expenses of equipment, maintenance and advertising share only 17% of manufacturers price, but Ice-Fili must pursue up-to-date technology as well as equipment from abroad. Traditionally Ice-Fili had not participated in distribution activities. Ice-Fili contracted with companies such as Eskimo-Fili for kiosks, Service-Fili for minimarts, gastronoms and restaurants, Alter-West for gastronoms, restaurants, supermarkets. Costs of retailers and distributors reach 52% of retail prices (the rest of 48% is manufacturers price), but exposures of Ice-Filis products to customers is behind those of foreign competitor Nestl? Ice-Filis daily production capacity is 200tons and number of ice cream products is 170, in which exceed those of domestic and foreign competitors. However the Swiss food giant Nestl? invades in Russian ice cream markets with its long-term investment and frequent exposure of TV advertising. The boundaries of the business area of Ice-Fili are not defined by its self-helping financial status and uniqueness of raw materials, manufacturing equipment and distribution channel, but also business dispute in the share with Nestl?

Durkheim Modernity Theory

Durkheim Modernity Theory Durkheim saw Modernity as a new form of thinking that would change the way individuals functioned in society. It took away the overarching order in which humanity, nature and God were interlinked and functioned as the higher power and order of life in traditional societies. The Enlightenment bought about values of questioning, it began to examine the relationship and function that traditional institutions, customs and morals had on the individual and society. Science and rationality began to take the place of stability and order. The modernity of these modes of thought lay in the innovative way in which the philosophes sought to demolish and replace established forms of knowledge dependent of religious authority, such as the biblical account of the creation of the world, with those new forms of knowledge which depended upon experience, experiment and reason quintessentially science. (Hamilton 1992, p. 29). This founding of individualism and new thought is what most worried Durkheim. He felt that strong bonds had to be maintained to keep solidarity which was what he felt society needed to function best. He questioned the place the individual now had in this modern society. To Durkheim, social solidarity is the key to society, Without these social links, he stated, individuals would be separate and unrelated (Morrison P. 128). It brings integration, social bonds and interchanges that he feels are key to a functioning society which cooperates together to achieve goals. After all, we are all fundamentally social where our life at home, work or worship is what defines us and gives us meaning and purpose. Without solidarity Durkheim felt, there would be poor cohesion which linked individuals to social groups. Durkheims The Division of Labour in Society (1893) puts forth the two diverse types of solidarity mechanical and organic. Mechanical solidarity saw society as a whole, with collective opinions and thoughts. The higher power of mechanical societies was held within religion. The stability and order of the Church gave continual reinforcement of the way to live your life and the population were bought together as a whole under this chain of being. This meant all individuals were directly linked and a part of society which carried with it strong social rules and moral values with little individual autonomy. At this time there was a strong collective conscience. The conscience collective exists over and above individuals and becomes implanted in them. It is a society in which the division of labour remains at a very basic level (Craib. I. 1997 p.65). Due to Industrialism, society took a major turn and organic solidarity came into place. Industrialism bought about specialisation in the division of labour. As labour developed individuals became reliant on each other to perform separate functions and individual bonds grew rather than loyalties to society. Durkheims concern of organic solidarity was that he felt it took away the social rules which became paramount in mechanical, Durkheim asserted that the tendency exhibited by utilitarians to reduce society to individuals led them to ignore the larger system of social rules which acted as restraints on individual action. (Morrison P. 125). Individuals now had become a product of society. Urbanisation developed so people moved from rural areas into the cities for better work and job opportunities. This created a growing social mass and intensified social interaction. Durkheim was worried that in this form of modernity created selfish individuals which would exist and focus on their own economic gain even at the expense of others. Here, the conscience collective has decreased in importance and now concentrates on the individual. The enlightenment bought about the significance of science. This new knowledge embraced reason and logic which were very important to Durkheim as he was a positivist. People now questioned what was happening instead of leaving it to fate or divine will like in traditional societies. Challenging ideas created differences in opinion which eventually lead to the secularisation of society and threatened values, all contributing to individualism. Industrialisation created a new way of work and lifestyle where labour became highly organised by the market and state and replaced the legitimisation of traditional authority. People began to become specialised in a particular form of labour which was then sold on or traded. Now, people were dependent on each other not reliant on society, The force of social bonds integrates individuals in their economic occupational functions, and the ties to society become indirect and operate through the division of labour (Morrison, P. 130). Durkheim felt there always had to be a higher power for society to function. Society cant be reduced to just individuals, it was bigger than that and needed a higher power. In mechanical, God took the place whereas in organic solidarity it was traded with the formulation of the individuals aim of reaching aspirations set by ourselves. The low conscience collective in organic solidarity concerned Durkheim in the way that without the clear boundaries and reinforcement that the traditional societies set, common ideas would be lost and societies would become unsystematic and disorganised and the level of behaviour expected would break down. Durkheim described this state in his book Suicide (1897) to be anomie. The anomic state was a type of suicide which reasoned that aloneness or estrangement occurred when a relationship between the individual and society is shattered. Durkheim felt that, Suicide is a result of societys strength or weakness of control over the individual (Shneidman p.24). They emerge from the collective but result in the individual belief. He saw this type of suicide as a social fact which ran through various societies not connected to each other. We see the reason for anomic suicide to be that society has in some way failed that individual. In some ways the individuals committing suicide havent been able to create social cohesion and solidarity with their surrounding community. The isolation from this malfunction is the reason for their act of suicide. To conclude, Durkheim felt that if we live our lives this way we will move away and deviate from a functioning society where working for the common good and living by shared norms was principal to the life that we should live. In some cases this may be true, with profit proving everything and exploitation of recourses and skills. Individuals are now placed and classified into society by their occupation and wealth. Durkheim hoped that in the future the importance of status from birth and inheritance would disappear. If everyone started from the same background and standing then societies would be equal and function best, Consensus is possible (Hawthorn p. 123). I feel that the disintegration of the conscience collective has affected the modern society we now live in. However, to say that the norms and values of traditional societies have disappeared is an exaggerated opinion of Durkheims. However, we do see that in todays society the impacts of industrialism and individualism has cre ated strong inequalities which Durkheim was afraid of happening and simply hopes that we can cooperate in such divisions of labour together.

Should Cars be more Efficient Essay -- Transportation, Automobile Indu

Should Cars Be More Efficient? Since the industrial revolution, huge steps have been made in terms of discovering and utilizing new technologies and different types of fuel for the purposes of transportation. Before the advent of the modern automobile, the widely used means of transport were horses, carriages, and walking by foot. These means of transport posed major challenges due to the fact that transporting supplies from one warehouse to another was difficult. However, with the introduction of the first car, it was a great reap forward towards eliminating most of the transportation hurdles. The advent of automobiles was accompanied by a corresponding need to consume more fuel in form of oil and gas. At first, the environmental impact of emissions from vehicles was not felt as it could not be detected within a scope of a few years. However, the cumulative effects of the emissions from vehicles on the environment have led to the phenomenon global warming. The resultant heated debate has been whether stakeholders in the automobile industry and governments should strive to make cars more fuel-efficient. This paper expounds on whether investments are worth being made towards making cars more efficient in a bid to reduce the degree of pollution coming from current types of cars. In addition, it argues whether the focus ought to be making cars with a motive to make profit. In effect, the general idea presented in the paper is which ought to be the best way of ensuring that vehicles produced are efficient for individuals, the environment, and the economy at large. It is no doubt that automobiles have become a way of life in the current society besides the transport sector contributing immensely to the economic growth of every cou... ...n the auto industry, the government, consumers, and environmentalists have indispensable roles to play in fulfilling this agenda. Though some opponents of this idea have cited a potential lack of a ready market, it is clear from the discussion that resources can be marshaled towards making new cars affordable. Efficient cars will promote clean and efficient transportation. Alternatives such as hybrid and electric vehicles and technologies such as aerodynamics and direct injection gas engines can be harnessed to make this venture a reality. The economy would benefit a great deal from saving a lot of money that goes into oil importation and many job opportunities would be created. The costs that have resulted from the impacts of global warming are an enormous burden to the economy. It would be a relief to the economy if more efficient cars are produced. Should Cars be more Efficient Essay -- Transportation, Automobile Indu Should Cars Be More Efficient? Since the industrial revolution, huge steps have been made in terms of discovering and utilizing new technologies and different types of fuel for the purposes of transportation. Before the advent of the modern automobile, the widely used means of transport were horses, carriages, and walking by foot. These means of transport posed major challenges due to the fact that transporting supplies from one warehouse to another was difficult. However, with the introduction of the first car, it was a great reap forward towards eliminating most of the transportation hurdles. The advent of automobiles was accompanied by a corresponding need to consume more fuel in form of oil and gas. At first, the environmental impact of emissions from vehicles was not felt as it could not be detected within a scope of a few years. However, the cumulative effects of the emissions from vehicles on the environment have led to the phenomenon global warming. The resultant heated debate has been whether stakeholders in the automobile industry and governments should strive to make cars more fuel-efficient. This paper expounds on whether investments are worth being made towards making cars more efficient in a bid to reduce the degree of pollution coming from current types of cars. In addition, it argues whether the focus ought to be making cars with a motive to make profit. In effect, the general idea presented in the paper is which ought to be the best way of ensuring that vehicles produced are efficient for individuals, the environment, and the economy at large. It is no doubt that automobiles have become a way of life in the current society besides the transport sector contributing immensely to the economic growth of every cou... ...n the auto industry, the government, consumers, and environmentalists have indispensable roles to play in fulfilling this agenda. Though some opponents of this idea have cited a potential lack of a ready market, it is clear from the discussion that resources can be marshaled towards making new cars affordable. Efficient cars will promote clean and efficient transportation. Alternatives such as hybrid and electric vehicles and technologies such as aerodynamics and direct injection gas engines can be harnessed to make this venture a reality. The economy would benefit a great deal from saving a lot of money that goes into oil importation and many job opportunities would be created. The costs that have resulted from the impacts of global warming are an enormous burden to the economy. It would be a relief to the economy if more efficient cars are produced.

Milgram experiment Essay

The infamous â€Å"Milgram experiment† on obedience, done in 1963, is, perhaps, the most commonly known of all psychological experiments. It gained its infamy for its use of subjects who did not know they were being tested. Since the experiment dealt with a highly stressful situation – the necessity to inflict pain at command – upon the publishing of its result, it raised a wave of debate on whether such an experiment is acceptable ethically. Nonetheless, the experiment produced interesting and controversial results – at the very least in the fact that it utterly disproved the claims of most psychologists. The psychologists had argued that only a tiny, sadistic percent of the population would be able to commonly inflict pain on command, simply obeying orders. The experiment clearly showed that 65 percent would obey authority if required, giving an alternative explanation to the phenomenon of concentration camps. Rather than sadism, the experiment shows, most people are simply obedient when the appropriate stress factors are applied. This experiment, naturally, had a variety of interesting consequences, both for psychology and the study of the later social reaction to the experiment itself. The †legend† told to the participants of the experiment was that the scientists were studying the effect of punishment on learning. The subject had to deliver an electric shock when an actor who was playing the role of the learner answered a question incorrectly. Naturally, no real shocks were given. As time passed, the subject was ordered to give progressively â€Å"stronger† punishment shocks. Most of the subjects eventually delivered what they thought were high-intensity, potentially lethal shocks in spite of serious distress on the part of the person who was playing the role of the learner. The result also gave interesting variations: many more people stopped earlier when the main scientist was not present in the room and gave his orders by voice, without the use of facial expression; when two experimenters who gave conflicting orders were present, the subject halted the instant conflicts in authority began; when another â€Å"teacher† was present, and started protesting, most joined into the protest; and, finally, if the test subject was not ordered to inflict the pain, but merely to read the words, 37 out of 40 people assumed an instrumental role, and passively watched the scientist inflict pain (Milgram, 1963). As the Milgram experiment clearly demonstrates, most people will react positively to having authority taken from them. After giving consent, most will protest weakly, passively. The test subject known as Prozi, for instance, voiced his complaints, but at being told firmly that the experiment was a necessity, continued to go on (Milgram, 1963). Despite the fact that, once explained what the experiment was, many people experienced regret, still, quite a few people trusted authority. One of the reasons not commonly noted is the effect of specialization of labor. In American society, where one goes to a specialist for every single bit of work that requires even a small bit of knowledge above the general level, it becomes almost a reflex to trust specialists. This is because most people are largely ignorant of their surroundings, and this feel assertive only within their sphere of competence. When encountering something beyond it, very few people will initially attempt to experiment. Most will try to find â€Å"an expert†, someone who is knowledgeable about a certain phenomenon or circumstance. Moral imperatives only truly come into play when a person has to make a choice without outside pressure. However, when pressured by someone who supposedly knows better, not too many question authority. This is a case of personal morality versus the trust in the experimenter’s morality: most people assume the better of the experimenter, and deduct that, without a necessity, the experiment would not be conducted. It is also interesting to note that when experimenters were in conflict, the test subject stops immediately. This reaction to divided authority also confirms the thesis given above. However, the stronger the emphasis on necessity and responsibility – both qualities enforced culturally as necessary for survival within society – the subjects become much more submissive. This may be interpreted as the fact that most people have a different real moral code than the one they announce. As Milgram duly notes, only the illusion of necessity was created. The subjects were not threatened, nor were they explicitly told they would be punished, and thus, the choice was much easier than under any explicit threat. The stress factor is the most common reason this experiment is criticized as â€Å"inhumane†, and even â€Å"torture†. Specifically, the scientist Diana Baumrind raised the ethical points of the study to public concern. She spoke of the experiment as being emotionally distressing, destructive to the self-image of the subject once he realizes the true cruelty of his actions, and the fact that the study creates a distrust of authority (Baumrind, 1964). Out of these three points of rebuttal, none are legitimate. The experiment was emotionally distressing, true, and yet 84 percent of the subjects said that they were glad they had participated after the experiment. Indeed, for a great many of them it was equivocal to an awakening as to the things they were able to do, a reason to reconsider their own behavior. The second point is also true only in a certain way. The experiment was destructive to the self-image of these people, but in a positive way. It removed a number of illusions and taught lessons. This debunking is how a human being learns how to deal with perpetual dissuasions about his own validity, and most well-adapted humans should accept this as yet another such case – as the exit survey by Milgram demonstrates rather clearly. Her third point is that belief in authority would be undermined. Once more, the debriefing only reinforces this belief. Despite what seemed to be, initially, a situation in which authority is undermined, once the test subject is informed of what has happened, he is once more reassured that the experiment has done no real and lasting harm. In short, the experiment only reinforces the authority of the scientifical community and its concern with the good of mankind, which is not created at the expense of its certain members. Thus, we can see rather clearly that ethically this experiment was flawless. . Still, if flawless ethically, the question arises of whether the experiment is so flawless methodologically. Ian Parker, in his article â€Å"Obedience† raises the question of whether the experiment was not so easily debunked by the test subjects. Some interviews with those who participated also show that many had suspicions, and a certain amount even said that the experiment was a fraud from the beginning and they knew it. Parker thus argues that the results are flawed: the whole point of deceiving the test subjects is gone when they understand that the experiment is only a test (Parker, 2000). However, this assumption is also rather faulty. What Parker seemingly fails to take into account is that the subjects enter a situation of uncertainty. As the interviews show, even when the subjects expressed guesses towards being tested, the actors continued the game. If their suspicions had been confirmed immediately, Parker’s argument would have made sense. But in this manner, they are put into a situation, where it suddenly becomes irrelevant whether this is an experiment of some kind or not. One simply does not know whether it is real or a game. In any case, those who would accept the situation as possibly real, are, once more, faced with the consequences of a dire moral dilemma. And I would also surmise that most people with at least average courage would assume the reality of such an experiment, if only out of fear of the consequences if it somehow turns out to be real. Even outright disbelief will not necessarily destroy the experience of doubting whether one is included in this experiment or not. Thus, Parker’s criticism is also irrelevant to the bulk of the data in question. Thus we can see how Milgram’s experiment effectively demonstrates the mechanisms and reasons for obedience. Milgram shows the extent to which the human mind is much like an animal’s, and how easily it can be conditioned, and also how cultural conditions add to the basic instinct of obeying someone with higher social status. The experiment is rather educational in demonstrating how much the average human examines his own behavior and learns of how he will behave in a particular situation, and how such examination might be crucial to making life-and-death choices. It is not cruel – in effect, it could have been made much harsher by invoking even further uncertainty and examining the subjects’ long-term reactions to their own behavior. Yet most of the post-effects have been beneficial without any significant damage to the participants. And not ineffective – in fact, the data gathered could be useful for an even further analysis on the effect of uncertainty on the psyche. To conclude: this is one of the more interesting, beneficial and effective experiments done in psychology, and it gives us an insight into the human mind that should not be ignored or derailed for false reasons.

Hate Crimes against Native Americans Essay

There have been incidents in the past wherein crime victims are people from different racial ethnicities, gender, and group affiliations. The acts perpetrated against them are sometimes motivated by hate. These acts characterize hate crime, which has been prevalent in the United States for many years. There have been periods in time when hate crimes targeted a specific racial group. Hate crimes are violent acts toward people based on race, religion and sexual orientation, and Native Americans became the usual assault victims mainly due to misconceptions of people about them. Hate Crime Hate crime is an old phenomenon that has plagued Americans for many years now. This term and the interest that society has placed on it are recent developments, although the acts associated with hate crimes have a long history. Because of its complexity and the difficulty of including all facets, it would be hard to exhaustively define hate crimes. In addition, people have different concepts of hate crimes. Defining the concept tends to be influenced by one’s social norms, political interests, and cultural differences. It would not be a surprise that there are even various academic and professional definitions of hate crimes around the world (Hall, 2005, pp. 1-2). In its simplest form, hate crimes are defined as violent acts motivated by hate and target people or organizations based on race or the group affiliation that they belong to (Hall, 2005, p. 2; American Psychological Association, 2009). Hate crimes emphasize the underlying values and character of the offenders, which sets hate crimes apart from other criminal acts. In addition, the criminal behavior that the offender exhibits is driven by â€Å"prejudices from criminal conduct motivated by lust, jealousy, greed, politics, and so forth† (Gerstenfeld & Grant, 2003, p. 304). Race and group affiliation are not the sole reasons which motivate hate crimes. In most cases, hate crime victims are targeted because of color, national origin, gender, ethnicity, disability, and sexual orientation (Gerstenfeld & Grant, 2003, p. 304). According to an FBI hate crime report, race outranked religious and sexual orientation as motivation of hate crimes (Ruckman, 2009). Some people engage in hate crimes because they are influenced by alcohol and drugs. However, the main reason is still based on personal prejudice which blinds people to the reality of what they are doing. Aside from these, people commit hate crimes because of a number of reasons such as experiences with members of minority groups, economic conditions, and racial stereotypes. Whatever the reason may be, one hate crime incident can result to domino effect. This is because a hate crime is not just addressed to a single person, but to the group that the victim represents. Thus, acts of hate crimes can cause fear in the entire community (Gerstenfeld & Grant, 2003, p. 304). Victims and Statistics Hate crimes can be categorized depending on the basis for the motive. The basis can be gathered from race, religion, and sexual preference. In more ways, hate crimes serve as hate messages directed to the targets. Hate crime informs the victims that they are not welcome to the community or neighborhood (American Psychological Association, 2009). Racial bias remains the main determinant of hate crimes, which affects African Ameiricans, Native Americans, Caucasians, and Asian/Pacific Islanders. This category of bias refers to the negative opinion towards groups of persons such as blacks, Asians, or whites. This bias is also based on physical characteristics. Religious bias, on the other hand, refers to the negative opinion or attitude directed towards a group of persons who have the same religious beliefs. Lastly, sexual preference bias refers to the negative opinion about a group of persons based on sexual preference (Office of the Attorney General, 2009). 1990-1995 For many years, reports were collected with regards to the prevalence of hate crimes in the United States. Since 1990, The Hate Crime Statistics Act (HCSA) was enacted to gather data on hate crimes from law enforcement agencies from all over the United States. The following year, in 1991, 4,558 cases of hate crimes were gathered from police departments in 32 states. The next year, the data recorded 7,442 incidents. In 1993, there were 7,587 hate crimes, as reported by 6,865 agencies. By 1994, the number dropped to 5,932. The number increased to 7,947 in 1995 (Anti-Defamation League, 2009). Out of this total, 41 incidents targeted Native Americans or Alaskan Natives (CivilRights, n.  d. ). A number of assaults which occurred between these periods were recorded. One such case, which occurred in August 1991, was said to be a dramatic incident of anti-Semitic hate crime. The incident occurred in Brooklyn in a motorcade for Grand Rabbi Menachem Scheerson. During the parade, a Hasidic Jew driving a car accidentally killed a black youth. This event precipitated four days of rioting full of vandalism, assault, and harassments, especially against Jews. During the riot, a 29-year-old rabbinical student was killed by a group of 15 African Americans. This incident was â€Å"one of blind, baseless bigotry and putrid violent hate† (Gerstenfeld & Grant, 2003, p. 305). There were other incidents of hate crime from 1990 t0 1995. In California alone, there were 44 documented cases wherein persons were attacked due to their sexual orientation. The most interesting finding about the cases is that most of the perpetrators were either underage or in their early 20s (Human Rights Campaign, n. d. , p. 2). 1996 In 1996, the number of hate crime incidents increased. The criminal incidents, motivated by bias, reached to 8,759. Around 60% or exactly 5,396 of these incidents were motivated by race (Federal Bureau of Investigation, 1996). One percent of the incidents were against Native Americans (Central Michigan University, 2006). Incidents based on religious bias accounted for 1,401 of the total number of incidents. Incidents accounted under sexual-orientation bias were 1,016 in total. Other biases based on ethnicity account for the 946 incidents. The most common form of hate crime was intimidation, which accounted for 39% of the total incidents. Destruction or vandalism came as second while assault was third. During this year, there were 12 recorder individual murders motivated by hate, of which eight were based on racial bias. Furthermore, the detailed information gathered revealed that the state of California has the most number of hate crime incidents, accounting for 2,723 incidents out of the total number of incidents. Intimidation was also the common form of hate crime (Federal Bureau of Investigation, 1996). 1997-1999 The number of hate crime incidents decreased in 1997. From 8,759 incidents in 1996, the number decreased to 8,049 in 1997. The number of incidents further decreased a year later, which accounted for 7,755. The breakdown of the cases according to bias is the following: 4,321 cases were motivated by racial bias, of which 36 were against Native Americans; 1,390 cases by religious bias; and 1,260 cases by sexual orientation. By the year 1999, the number of incidents increased to 7,876. More than 50% of the cases were motivated by racial bias, of which 47 incidents were against Native Americans; 18% motivated by religious bias; and 17% motivated by sexual orientation. Intimidation is still the number one form of hate crime (Uniform Crime Reports, â€Å"Hate Crime Statistics,† n. d. ). One of the brutal cases of hate crime within these periods occurred in 1998, when a disabled man from Texas was murdered. James Byrd, Jr. , a black man, was on his way home from a party when three men offered him a ride to which he agreed. Byrd was taken outside the town and was chained by his ankles to the back of the car. The men then drove the car, thus dragging Byrd along a logging road. Byrd died after having his arm and head ripped apart from his body. This was a traumatizing experience for the black community (Gerstenfeld & Grant, 2003, pp. 304-305). Another hate crime motivated by sexual orientation bias was committed against a gay college student, Matthew Shepard. Two men robbed and beat him with a pistol, after which they tied him to a fence in a near-freezing temperatures. He died from damages to his brain stem. Another incident took place in Alabama in 1999. Billy Jack Gaither was abducted by two men who got angry by an alleged sexual advance of Gaither. They beat him with an ax handle and set him on fire atop burning tires (Human Rights Campaign, n. d. ). 2000 By 2000, there was again an increase in the number of hate crime incidents as recorded by the Federal Bureau of Investigation. The number was 8,063, wherein 53. 8% accounted for racial bias, 18. 3% motivated by religious bias, and 16. 1% motivated by sexual-orientation bias. The main form of hate crime, like from the past years, is intimidation. By this year, the number of offenses against Native American increased from 47 in 1999 to 57 in 2000 (Federal Bureau of Investigation, 2001). Murder cases directly connected to hate crime decreased to 16, from a previous 28 in 1999. Chicago, Columbus, and Colorado have increasing murder trends while New York City, Michigan, San Francisco and Houston have decreasing trends. However, murder is just the tip of the iceberg. Out of all the hate crimes documented for the year 2000, hate crimes occurred in different forms in higher number than the murder cases. Verbal harassment has the highest number of hate crime incidents, accounting for 1,337 cases. Intimidation is also at the top of the list with 951 cases. Assault/attempted murder comes next with 786 cases. Vandalism accounts for 120 cases while robbery and sexual assaults account for 95 and 80 cases, respectively (Moore, 2001, pp. 12-13). 2001-2004 The incidence of hate crimes increased significantly during 2001. The number of incidences was 9,730, registering a 20. 7% increase. Racial bias was the leading motivation, accounting for 44. 9% (Anti-Defamation League, 2005). One percent of these incidents victimized Native Americans. This implies that one in ten hate crimes is targeted against the natives. This was said to be an interesting finding because Native Americans, along with Alaskan natives, comprise less than 1% of the U. S. population (Broyles, 2009, p. 30). Also, religious bias accounted for 18. 8% while sexual orientation bias was 14. 3%. The majority of the religious bias incidents were anti-Semitic crimes (Anti-Defamation League, 2005). The following year, FBI reported that the number of hate crime incidents decreased by almost 25%. Incidents were 7,462, as reported by FBI. As expected, racial bias was seen as the primary motivation, which accounted to almost half of all the incidents during this year (Associated Press, 2003). In addition, there was an increase in the number of incidents against Native Americans. This year, the incidents reached 62 (Federal Bureau of Investigation, n. d. ). Also, more than 19% accounted for religious bias and 16. 7% on sexual-orientation bias (Uniform Crime Reports, â€Å"Hate Crime Statistics, 2002,† n. d. ). From 2003 to 2004, the number of hate crime incidents rose by 0.  9%, from 7,489 incidents in 2003 (Federal Bureau of Investigation, Miami Division, 2005) to 7,649 in 2004 (Federal Bureau of Investigation, n. d. ). Out of the number of incidents in 2003, racial bias was again the main motivation for the crimes, religious bias followed, and then sexual orientation bias (Federal Bureau of Investigation, Miami Division, 2005). Again, there was an increase in the number of incidents against Native Americans, the total reaching 76 (Federal Bureau of Investigation, 2004). In 2004, more than 50% accounted for incidents motivated by racial bias. Religious bias accounted for 18% of the incidents while 15. 7% accounted for sexual-orientation bias (Federal Bureau of Investigation, 2005, p. 5). It would be interesting to know that crimes motivated by biases in race, religion and sexual orientation comprised a very small percentage of the total number of crimes in 2004. Crimes motivated by bias were only 0. 05% (Tennessee Bureau of Investigation, 2005, p. 12). In addition, the number of incidents against Native Americans increased to 83 (federal Bureau of Investigation, n. d. ). 2005 until the present From 2005 to 2006, there was a 7. 8% increase in the number of hate crime incidents while there was a downward trend from 2006 to 2007. The data from FBI showed that racial bias was the persistent motivation for all crimes, followed by religious bias and sexual orientation bias. In addition, intimidation was the main form of hate crime, except in 2007 where the main form is destruction/damage/vandalism (Federal Bureau of Investigation, n. d. ). Native Americans as Victims Native Americans, also called American Indians, populated North America even before Europeans arrived. In fact, they have been living in the land for many years (NativeAmericans, 2007). The arrival of Europeans in America was the onset of the hate crimes that targeted Native Americans (Bureau of Justice Assistance, 1997). Europeans were materialistic and culturally arrogant that they wanted to lay claim on the land that Native Americans resided on (NativeAmericans, 2007). American Indians found the attitude of Europeans repulsive (NativeAmericans, 2007). Thus, the natives resisted the invaders. In turn, the Europeans considered the Indians as barbaric. Although most of the natives remained passive, they did not experience so much hate crime as to the near genocide of the Yuki and Cheyenne Indians. By 1848, Indians were already the subject of violence through kidnapping, sexual assault, starvation, depletion of food supplies, fraud, theft, murder, and other atrocities. It was found out that Europeans wanted to exterminate the natives to give way to White settlements. In addition, the state itself sponsored kill parties to achieve this goal (Gerstenfeld & Grant, 2003, p. 6). In lieu with the genocide, Broyles argued that not all of the deaths were done intentionally (2009, p. 29). The diseases that Europeans brought with them killed many Indians. Aside from the genocide, there were also conflicts which led to events victimizing the natives. Some of these events were the Indian Wars and the establishment of the Indian Removal Act signed by then President Andrew Jackson. The Native Americans were defenseless because they were outnumbered. Aside from this, they lacked advanced weapons and were not willing to cooperate (NativeAmericans, 2007).