SAP system program makes various checks to ensure that the user has the appropriate authorization.
1) Table TSTC is check to see if tcode is locked. 2) The authorization object S_TCODE (call transaction) contains the field TCD (transaction code). 3) The user must have an authorization with a value for the selected transaction code.
4) If you have 2 profile and each profile have same object but different activity such as "create" and the latter "delete", you ended up having access to both create and delete activity.
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