Gender /Sex Discrimination in the Work Place Essay

Thirty five years after civil rights act of 1964 was passed, female workers amounting to 80% are still doing the ‘women work. ’ Some as secretaries, others are sales clerks while others are support workers in the administrations. In the year 1993, only 19 women found themselves among the directors in the country and more than 500 boards had no female members. In 1999, the New York Times conducted a poll and found out that the biggest problem women were facing in America at that time was job discrimination. In the same year, working women were so much concerned about the wage gap between them and their male counterparts. Although the law came to prohibit these discriminations they continued even after (Mayor, 2010). This essay seeks to find out what the law is all about and who are covered in the law. It also seeks to differentiate between sexual and gender identity discriminations and sexual harassment based on some case studies. The federal law title VII, criminalizes any harassment or discrimination in the work place. It encompasses or covers all the employers in the private sector, state and local governments including education institutions which employ 15 workers and above (HR Hero, nd). Other groups that are covered by the law include; government agencies, political sub divisions, labor unions, associations, corporations, companies among others (US Equal Opportunity Commission, nd). The term employee as used in the act refers to a person who is involved in industrial activities that affect the commerce of the county and has more than 15 workers under him. It also refers to corporations that belong to the government or the Indian tribes and any department in the District of Columbia. The word also includes clubs that have private membership which do not pay tax as provided by the law. The term employment agency as used in the act refers to those persons who are involved in searching for employees on behalf of the employers either with or without compensation. Another group that is covered in the law is the labor organization. This refers to all those labor organizations which are affecting commerce in one way or another. This may also include the agents of these labor organizations and also committees that represent employees. Those groups which are involved or deal with grievances of the workers are also covered in the law (US Equal Opportunity Commission, nd). Apart from prohibiting discrimination in the work place based on sex, race, color, religion basis and national origin, it goes further to prohibit discriminations based on pregnancies, sexual stereotypes and sexual harassment against the employees. Currently, the law does not include discriminations based on sexual orientations but under the employment non –discrimination act, that kind of discrimination is covered. Many states have implemented this law and they have included more classes to be covered for example, marital status (HR Hero, nd). Civil rights act of 1964 has so many provisions in regards to employers and employees in the work place. Under section 2000e-2, the law declares that, it is unlawful for the employer to discriminate against any individual in regards to terms of payment, compensation package or privileges that the employment offers based on his /her race, gender, country of origin, color and religion. The law continues to say that any employer, who will be found imposing limitations to his workers, preventing them from accessing employment opportunities based on the above mentioned discrimination grounds, will be criminalized (Find US Law, 2008). Both employment agencies and labor organizations have also been put on notice by the law in that, when they fail to employ a person based on race, sex color among other factors, then they will also face the law. The term ‘based on sex’ here, refers to, based on pregnancy or medical conditions that are related to it and child birth. In the act, the law requires that all women affected by the above mentioned conditions, should be treated equally just like their male counter parts in regards to work related issues. This also applies to the benefits that they are supposed to be given. The condition that they are in should not limit them to enjoy their benefits just like other workers who are not in their condition. These provisions are included in section 2000e-2(h). This section does not allow the employer to pay for abortion benefits unless the life of the mother is in danger (US Equal Opportunity Commission, nd). Moreover, under this section it is considered unlawful when an employer comes up with standards of compensation or privileges and earning measuring system with an intention of discriminating employees based on the earlier mentioned factors. They are also forbidden to come up with ability tests whose results are intended to discriminate individuals. An employer is also not supposed to be biased when it comes to determining the amount of money he is going to pay his workers especially when based on sex. This can only be allowed when it has been provided for in the section 206(d) of the labor standard act of 1938, title 29 as amended (US Equal Opportunity Commission, nd). This law makes the employers responsible to prevent sexual harassment cases among their employees. They are supposed to take caution in regards to sexual harassment and correct any instance of it in the work place (Equal Rights Advocates, 2010). Differences between sexual discrimination, sexual harassment and gender identity discrimination Sexual Discrimination Sexual discrimination is mostly associated with the employers but if can also be committed by other employees. When this happens, the employer would be held responsible. There are two types of sexual discrimination; direct and indirect. The former refers to those situations where women at work place are treated with less favor than their male counter parts because of either their gender or marital status. Direct discrimination also comes in when treating a woman less favorably because she is pregnant or has gone for a maternity leave and this can extend even to pregnancy related illnesses. This mostly happens for example when a woman has gone for an interview and the interviewer only concentrates on the domestic circumstances of the interviewee (Thomson’s Solicitors, 2010). Another instance of discrimination based on gender comes in when a man who is less qualified than a woman is employed instead of her or when a man who is less experienced in the work place is promoted. Sometimes they are given excuses that those jobs are dirty ones and that there are no good toilet facilities for them. Sometimes, employers can be so cruel to the extent that, they can demote a woman because of her pregnancy or just immediately after maternity leave. In addition, sex discrimination comes in when a woman employee is not allowed to see clients or meet them for that matter and sometimes she cannot be invited to social events and instead a male colleague is chosen over her (Thomson’s Solicitors, 2010). Indirect discrimination refers to the adoption of some policies or practices in the places of work by employers. These policies are in one way or another disadvantageous to one gender than the other, even though they may appear on the surface to treat them equally. For example, an employer may require his employees to work full time and this disadvantages most women by barring them to take such a job. Some examples of this kind of discrimination include; some employers imposing age bars to their workers which can affect women negatively because most of them take time out to go to bring up children and thus these age bars will mean that, they will acquire their qualifications later than men (Thomson’s Solicitors, 2010). Some employers may also give their workers some benefits as a result of working for long in an institution and this will definitely not favor women who have decided to take time out to go and bring up children. Clauses related to mobility are also out to work against women in that, they may have difficulties when it comes to relocation because of their families and sometimes because of relying on their husbands as primary earners in the house. Some employers also go to the extent of requiring their workers to provide weight and height measurements and this will favor male workers more than their female counter parts. Lastly, those employers who require their employees to work in those hours which are unsocial may disadvantage women who have family commitments especially those who have children to care for (Thomson’s Solicitors, 2010). A case study related to this kind of discrimination involves a woman who had worked for a water transport business for some time but in her case, she was working in an office. Later, she decided to apply for a job in the same company but as a deck hand. In the process of application, she expressed her desire to acquire a captain’s license. She later complained that her male colleagues made her feel not welcome because they started to make such comments like how the job would be too dirty and heavy for her (Anti-Discrimination Commission, 2004). A time came when the business was facing some financial crisis and the company decided to do away with a particular service and this led to work hours for deck –hands to be reduced. As a result, the company shortened her water –time and this made her lose hours and opportunities in training and career. Her complaints to the company over the issue on how male counter parts were being favored in regards to time were futile. She sued them and as a result, she won the case and a compensation of $12,000. The company’s administration was directed to carry out anti-discrimination training among its workers (Anti-Discrimination Commission, 2004). This case study applies to discrimination among the workers themselves. Some companies also discriminate when it comes to offering services. In a case study, a woman wanted to be served by a certain company and in the process, she sought an appointment with the management for an in-home quote. The company’s representatives told her that it would be better if her husband was present for the quote. In her astonishment, she asked if the same procedures would apply on both of them regardless of who was present but they ignored her. The company gave some excuses regarding the matter stating that singles or widows were allowed to be accompanied by friends. The company was directed by a court to provide written apology to her and also to develop an anti-discrimination policy in the work place (Anti-Discrimination Commission, 2004). Sexual harassment When it comes to sexual harassment, it is perceived as a form of sexual discrimination. It can be defined legally as any unwelcome behavior or conduct that is of sexual nature and can be expressed through the word of mouth, physical means or even through the eyes; the conduct having severe consequences affecting the working environment in a negative way, making it be hostile. This means that any conduct that is welcome is not sexual harassment. Sexual harassment can be committed verbally or written by commenting on how somebody has dressed, on his or her behavior, somebody’s body structure, making jokes that are based on sex, asking somebody for sexual favors or for outings repeatedly. This may also include threatening a person or even spreading rumors about a person’s sexual life and also sexual innuendos (Equal Rights Advocates, 2010). Physical sexual harassment includes; assaulting a person, trying to block somebody’s movement, touching somebody inappropriately which may include kissing, patting, stroking and even hugging. One can harass an individual non- verbally by looking at a person’s body from up downwards, using derogative gestures towards a person, or even employing facial expressions that are of sexual nature (Equal Rights Advocates, 2010). Following a person comes under non -verbal sexual harassment. Visually, it can happen through drawings, pictures, emails, screen savers and posters that are of sexual nature. Some people may be harassed because they are females not males or the vice versa. This can also be considered as sexual harassment of non- sexual conduct. For example, if a lady carpenter works among male colleagues and she always finds her tools hidden, this can be considered a sexual harassment. The only condition that must exist for a conduct to be considered a sexual harassment is when the conduct is severe or pervasive (Equal Rights Advocates, 2010). If one is fired, demoted or the employer refuses to promote one because of rejecting sexual advances, that is automatically becomes sexual harassment. Even if it may not lead to injury or job status changing, so long as it interferes with ones performance at work place or even creating a hostile environment; that can be considered as a sexual harassment (Equal Rights Advocates, 2010). A case referred to as Meritor Savings Bank V. Vinson is one of the best cases on sexual harassment. The Supreme Court held that if a relationship is not welcome, it is considered to be ‘involuntary. ’ A plaintiff who was a lady sued her supervisor. During her first year working in the bank, she entered a relationship with him unwillingly because she feared losing her job (TWC Home, nd). She knew that she would face it rough the moment she refuses the advances. So she continued with the relationship for two years. The man would fondle her in the sight of other workers, sometimes follow her to the rest room and even go to the extent of exposing himself to her. For her, she did not expose his conduct to the management due to insecurity. The plaintiff proved that the relationship was unwelcome and it created a working environment which was abusive. The Supreme Court heard this and ruled in favor of her. The accused had to pay for the damages to the plaintiff (TWC Home, nd). Gender Identity Discrimination Gender identity refers to a situation of self identification either as a female or a male regardless of the anatomical sex at the time of birth. In normal circumstances, gender identity goes hand in hand with anatomical sex. A person identifies with females because she has physical features of females and a male does the same because he has male physical features. However, this does not apply to all human beings because for some, their identity does not match with their physical feature and this applies mostly to transsexual people (Work Place Fairness, 2009). A female may have the stronger side of males and a male may have stronger characteristics of females. Society may view the situation very differently. For example a man who identifies himself as a woman can be said to be feminine and a woman who identifies herself as a male is considered masculine. ‘Transgender’ is used to refer to a person whose stereotypes of gender identity do not apply. This term refers to cross dressers; both male and female, impersonators from both genders, individuals who are inter sexed, transsexuals, males who are feminine and females who are considered masculine (Work Place Fairness, 2009). These people usually face a lot of discrimination especially at work place. Mostly, they are usually fired the moment the management learns of their plans to undergo surgery on sexual reassignment. Some of them live in fear of being fired especially those who engage in cross dressing outside their work places. Those who try to wear appropriate clothes that match their gender identity are usually punished or fired all together for not conforming to the company’s policy of dress code. This happens especially in those companies that do not recognize individuals who are trans-gendered. Some employers even go to an extent of prohibiting these trans-gendered people to visit the rest rooms and are sometimes harassed by co workers on that basis (Work Place Fairness, 2009). This discrimination is not prohibited by the law particularly the federal one. How ever, efforts are being made to pass a law that will make this kind of discrimination illegal. Some have argued that, it can be covered with the law that bans all kinds of discrimination in the work place. Supreme Court has allowed these discrimination cases to be treated as harassment but is not clear how a court should handle such a case (Work place fairness, 2009). In conclusion, many people do not differentiate between the three kinds of discrimination making it hard to press charges regarding the matter. Some may have been discriminated without their knowledge and thus it is high time, companies adopt anti discrimination policies to make every one aware of his or her rights at the work place. References Anti-Discrimination Commission of Queensland. (2004). Sex discrimination case studies. Retrieved from http://www. adcq. qld. gov. au/Cases/Sex. htm Equal right advocates. (2010). Know your rights: Sexual harassment at work. Retrieved from http://www. equalrights. org/publications/kyr/shwork. asp Fine US Law. (2008). Civil rights act of 1964-cra-title vii-equal employment opportunities 42 US code chapter 21. Retrieved from http://finduslaw. com/civil_rights_act_of_1964_cra_title_vii_equal_employment_opportunities_42_us_code_chapter_21 HR Hero. (nd). Title VII of the civil rights of 1964-title VII. Retrieved from http://www. hrhero. com/topics/title7. html Thomson’s solicitors. (2010). Summary of the law on sex discrimination. Retrieved from http://www. thompsons. law. co. uk/ltext/l0840001. htm TWC Home. (nd). Case studies on sexual harassment. Retrieved from http://www. twc. state. tx. us/news/efte/case_studies_in_sexual_harassment. html US Equal Opportunity Commission. (nd). Title VII of the civil rights of 1964. Retrieved from http://www. eeoc. gov/laws/statutes/titlevii. cfm Work Place Fairness. (2009). Gender Identity discrimination. Retrieved from http://www. workplacefairness. org/genderid? agree=yes#1

Illustration

The 29th Annual French Quarter Festival of New Orleans New Orleans is a city where festivals are a way of life. There are festivals showcasing almost every cultural aspect of the city. However, The French Quarter Festival stands out as the largest free local music festival in the state of Louisiana. The 29th annual French Quarter Festival showcased a wide variety music, food, and special events that provided insight to what makes New Orleans so unique and full of life compared to other to cities in the county.The biggest aspect of the French Quarter Festival was the music that was showcased, the most prominent genres being Jazz, Cajun-Zydeco, and Blues. A variety of Jazz music was heard during the festival. Traditional Jazz sounds from bands such as the New Orleans Cottonmouth Kings and the Smoking Jazz Club could be heard on Friday. Saturday included a modern Jazz style with acts such as Big Daddy ‘O’ and Kermit Ruffins. The brass sounds of Jazz, such as the Treme Brass Band and the Stooges Brass Band were heard on the last day of the festival. There were also several Blues music acts present.The first day brought performers such as ‘Wolfman’ Washington and ‘Big Al’ Carson. The next day, Eharmonic Souls and John Lisi and the Delta Funk were among the artists. The Blues music that closed out the festival was from acts such as Vagabond Swing and Amanda Wallace. Lastly, Cajun-Zydeco music could also be heard at the festival. Some of the Cajun-Zydeco bands that opened for the festival were Dikki Du and the Zydeco Krewe and also Brandon Moreau and Cajungrass. The following day, Tank and the Zydeco Codebreakers and the Lost Bayou Ramblers were among the acts.Also, The Big Easy Playboys and Sunpie and the Louisiana Sunspots were among the Cajun-Zydeco acts on the final day of the festival. The traditional, modern, and brass Jazz musicians listed were just a few of the acts, but they provide examples of the talent at the 29th Ann ual French Quarter Festival. The French Quarter Festival had local vendors featuring the cuisines of the French Quarter, some of which were Cajun, Creole, and Po’boys. Cajun food was a cuisine that was prominent at the festival. Crawfish was a popular ingredient that was featured in several Cajun dishes at the festival such as in Crawfish Etouffee or Crawfish Cakes.Andouille sausage, found in gumbo and jambalaya was another aspect of the festival cuisine. Alligator, as kebabs or sausages, was also among the many Cajun dishes. Creole food also had a presence in the festival’s cuisine. Rice dishes, such as Dirty Rice and also Red Beans and Rice, were among the Creole cuisine featured at the festival. There were also many Creole seafood dishes, such as Shrimp Jambalaya and Grits or Shrimp Remolaude available. Creole desserts such as King Cake or beignets were also among the dishes offered at the festival. Additionally, several varieties of Po’boy were staples of th e cuisine at the festival.Seafood Po’boys, such as the Shrimp Caminada Po’boy and the BBQ Oyster Po’boy, were among the Po’boys offered. Also available were Creole style Po’boys, such as the Cochon de lait Po’boy or Creole Hot Sausage Po’boy. Finally, Po’boys such as the Alligator Sausage Po’boy or the Blackened Catfish Po’boy were some Cajun- style Po’boys at the festival. Whether you were looking for Cajun, Creole, or Po’boys, the 29th Annual French Quarter Festival had the dishes discussed above along with many more available to choose from. Finally, the French Quarter Festival also held events such as educational lectures, kids events, and dance lessons.The French Quarter Festival strived to educate people on the impact that the local musical community provides. Super Sousaphone was a lecture by local sousaphone virtuoso Matt Perrine about the impact his career in many influential New Orleans ban ds created. Another lecture was Groove Interrupted, which focused on behind-the-scenes makings of the modern-day Jazz album. Funkify Your Life discussed The Meters, a New Orleans funk band, impact on New Orleans music. There were also several children’s events at the festival. The Kid’s Music Stage introduced children to festival’s musical genres in a child-friendly way.The Satchmo collage project was another event where children decorated pieces of a collage of Louis Armstrong. Children were also able to create Victorian-style jewelry at the many crafts station at the festival. Also, several dance lessons were offered at the festival. NOLA Zydeco group hosted a class that taught the traditional Zydeco moves. BrassXcise, with Dancing Man 504, taught dance and exercise moves that are used in Second-Line parades. Also, the NOLA Jitterbugs taught traditional jazz dances such as the Jitterbug and the Charleston.The lectures, children’s events and dance classe s at the French Quarter Festival helped to add the educational and cultural aspect of the festival. The 29th annual French Quarter Festival provides a special aspect to festivals of New Orleans. It sought to showcase strictly the local aspects of the culture of New Orleans. Also unlike other festivals, it was also made free to the public. Those aspects and also the music, food, and events of the festival combined to create an experience unlike other festivals in New Orleans, one that is focused on the people of the city rather than just the city itself.

Variable Cost and Net Operating Income

ASSIGNMENT P 6-16 , P6-17 PROBLEM 6-16 Variable and Absorption Costing Unit Product Costs and Income Statements; Explanation of Difference in Net Operating Income [LO1, LO2, LO3] Wiengot Antennas, Inc. , produces and sells a unique type of TV antenna. The company has just opened a new plant to manufacture the antenna, and the following cost and revenue data have been provided for the first month of the plant's operation in the form of a worksheet. Because the new antenna is unique in design, management is anxious to see how profitable it will be and has asked that an income statement be prepared for the month.Required: 1. Assume that the company uses absorption costing. a. Determine the unit product cost. b. Prepare an income statement for the month. 2. Assume that the company uses variable costing. a. Determine the unit product cost. b. Prepare a contribution format income statement for the month. 3. Explain the reason for any difference in the ending inventory balances under the tw o costing methods and the impact of this difference on reported net operating income. PROBLEM 6-17 Variable and Absorption Costing Unit Product Costs and Income Statements [LO1, LO2] Nickelson Company manufactures and sells one product.The following information pertains to each of the company's first three years of operations: p. 262 During its first year of operations Nickelson produced 60,000 units and sold 60,000 units. During its second year of operations it produced 75,000 units and sold 50,000 units. In its third year, Nickelson produced 40,000 units and sold 65,000 units. The selling price of the company's product is $56 per unit. Required: 1. Compute the company's break-even point in units sold. 2. Assume the company uses variable costing: a.Compute the unit product cost for year 1, year 2, and year 3. b. Prepare an income statement for year 1, year 2, and year 3. 3. Assume the company uses absorption costing: a. Compute the unit product cost for year 1, year 2, and year 3. b. Prepare an income statement for year 1, year 2, and year 3. 4. Compare the net operating income figures that you computed in requirements 2 and 3 to the break-even point that you computed in requirement 1. Which net operating income figures seem counterintuitive? Why? LEARNING OBJECTIVES FOR ASSIGNMENT.LO1, LO2, LO3 OVERVIEW OF VARIABLE AND ABSOPTION COSTING As you begin to read about variable LEARNING OBJECTIVE 1 and absorption costing income Explain how variable costing differs from statements in the coming pages, absorption costing and compute unit focus your attention on three key product costs under each method. concepts. First, both income statement formats include product costs and period costs, although they define these cost classifications differently. Second, variable costing income statements are grounded in the contribution format.They categorize expenses based on cost behavior—variable costs are reported separately from fixed costs. Absorption costing income statements ignore variable and fixed cost distinctions. Third, as mentioned in the paragraph above, variable and absorption costing net operating income figures often differ from one another. The reason for these differences always relates to the fact the variable costing and absorption costing income statements account for fixed manufacturing overhead differently.Pay very close attention to the two different ways that variable costing and absorption costing account for fixed manufacturing overhead. Variable Costing Under variable costing, only those manufacturing costs that vary with output are treated as product costs. This would usually include direct materials, direct labor, and the variable portion of manufacturing overhead. Fixed manufacturing overhead is not treated as a product cost under this method. Rather, fixed manufacturing overhead is treated as a period cost and, like selling and administrative expenses, it is expensed in its entirety each period.Consequently, the cos t of a unit of product in inventory or in cost of goods sold under the variable costing method does not contain any fixed manufacturing overhead cost. Variable costing is sometimes referred to as direct costing or marginal costing. Absorption Costing As discussed in Chapter 3, absorption costing treats all manufacturing costs as product costs, regardless of whether they are variable or fixed. The cost of a unit of product under the absorption costing method consists of direct materials, direct labor, nd both variable and fixed manufacturing overhead.Thus, absorption costing allocates a portion of fixed manufacturing overhead cost to each unit of product, along with the variable manufacturing costs. Because absorption costing includes all manufacturing costs in product costs, it is frequently referred to as the full cost method. p. 231 EXHIBIT 6–1 Variable Costing versus Absorption Costing Selling and Administrative Expenses Selling and administrative expenses are never treate d as product costs, regardless of the costing method.Thus, under absorption and variable costing, variable and fixed selling and administrative expenses are always treated as period costs and are expensed as incurred. Summary of Differences The essential difference between variable costing and absorption costing, as illustrated in Exhibit 6-1, is how each method accounts for fixed manufacturing overhead costs—all other costs are treated the same under the two methods. In absorption costing, fixed manufacturing overhead costs are included as part of the costs of work in process inventories.When units are completed, these costs are transferred to finished goods and only when the units are sold do these costs flow through to the income statement as part of cost of goods sold. In variable costing, fixed manufacturing overhead costs are considered to be period costs—just like selling and administrative costs—and are taken immediately to the income statement as period expenses. Variable And Absorption Costing—An Example To illustrate the difference between variable costing and absorption costing, consider Weber Light Aircraft, a company that produces light recreational aircraft.Data concerning the company's operations appear below: As you review the data above, it is important to realize that for the months of January, February, and March, the selling price per aircraft, variable cost per aircraft, and total monthly fixed expenses never change. The only variables that change in this example are the number of units produced (January =1 unit produced; February = 2 units produced; March = 4 units produced) and the number of units sold (January = 1 unit sold; February = 1 unit sold; March = 5 units sold).We will first construct the company's variable costing income statements for January, February, and March. Then we will show how the company's net operating income would be determined for the same months using absorption costing. Variable Cos ting Contribution Format Income Statement To prepare the company's variable costing income statements for January, February, and March we begin by computing the unit product cost. Under variable costing, product costs consist solely of variable production costs.At Weber Light Aircraft, the variable production cost per unit is $25,000, determined as follows: LEARNING OBJECTIVE 2 Prepare income statements using both variable and absorption costing. Since each month's variable production cost is $25,000 per aircraft, the variable costing cost of goods sold for all three months can be easily computed as follows: p. 233 And the company's total selling and administrative expense would be derived as follows: Putting it all together, the variable costing income statements would appear as shown inExhibit 6-2.Notice, the contribution format has been used in these income statements. Also, the monthly fixed manufacturing overhead costs ($70,000)have been recorded as a period expense in the mont h incurred. EXHIBIT 6–2 Variable Costing Income Statements A simple method for understanding how Weber Light Aircraft computed its variable costing net operating income figures is to focus on the contribution margin per aircraft sold, which is computed as follows:The variable costing net operating income for each period can always be computed by multiplying the number of units sold by the contribution margin per unit and then subtracting total fixed costs. For Weber Light Aircraft these computations would appear as follows: Notice, January and February have the same net operating loss. This occurs because one aircraft was sold in each month and, as previously mentioned, the selling price per aircraft, variable cost per aircraft, and total monthly fixed expenses remain constant. . 234 Absorption Costing Income Statement As we begin the absorption costing portion of the example, remember that the only reason absorption costing income differs from variable costing is that the me thods account for fixed manufacturing overhead differently. Under absorption costing, fixed manufacturing overhead is included in product costs. In variable costing, fixed manufacturing overhead is not included in product costs and instead is treated as a period expense just like selling and administrative expenses.The first step in preparing Weber's absorption costing income statements for January, February, and March, is to determine the company's unit product costs for each month as follows1: Notice that in each month, Weber's fixed manufacturing overhead cost of $70,000 is divided by the number of units produced to determine the fixed manufacturing overhead cost per unit. Given these unit product costs, the company's absorption costing net operating income in each month would be determined as shown in Exhibit 6-3.The sales for all three months in Exhibit 6-3 are the same as the sales shown in the variable osting income statements. The January cost of goods sold consists of one u nit produced during January at a cost of $95,000 according to the absorption costing system. The February cost of goods sold consists of one unit produced during February at a cost of $60,000 according to the absorption costing system. The March cost of goods sold ($230,000) consists of one unit produced during February at an absorption cost of $60,000 plus four units produced in March with a total absorption cost of $170,000 (= 4 units produced Ãâ€" $42,500 per unit).The selling and administrative expenses equal the amounts reported in the variable costing income statements; however they are reported as one amount rather than being separated into variable and fixed components. EXHIBIT 6–3 Absorption Costing Income Statements p. 235 Note that even though sales were exactly the same in January and February and the cost structure did not change, net operating income was $35,000 higher in February than in January under absorption costing. This occurs because one aircraft produc ed in February is not sold until March.This aircraft has $35,000 of fixed manufacturing overhead attached to it that was incurred in February, but will not be recorded as part of cost of goods sold until March. Contrasting the variable costing and absorption costing income statements in Exhibits 62and 6-3, note that net operating income is the same in January under variable costing and absorption costing, but differs in the other two months. We will discuss this in some depth shortly. Also note that the format of the variable costing income statement differs from the absorption costing income statement.An absorption costing income statement categorizes costs by function—manufacturing versus selling and administrative. All of the manufacturing costs flow through the absorption costing cost of goods sold and all of the selling and administrative costs are listed separately as period expenses. In contrast, in the contribution approach, costs are categorized according to how they behave. All of the variable expenses are listed together and all of the fixed expenses are listed together.The variable expenses category includes manufacturing costs (i. e. , variable cost of goods sold) as well as selling and administrative expenses. The fixed expenses category also includes both manufacturing costs and selling and administrative expenses. Reconciliation of Variable Costing with Absorption Costing Income As noted earlier, variable costing and absorption costing net operating incomes may not be the same. In the case of Weber Light Aircraft, the net operating incomes are the same in January, but differ in the other two months.These differences occur because under absorption costing some fixed manufacturing overhead is capitalized in inventories (i. e. , included in product costs) rather than currently expensed on the income statement. If inventories increase during a period, under absorption costing some of the fixed manufacturing overhead of the current period wil l bedeferred in ending inventories. For example, in February two aircraft were produced and each carried with it $35,000 (= $70,000 à · 2 aircraft produced) in fixed manufacturing overhead.Since only one aircraft was sold, $35,000 of this fixed manufacturing overhead was on February's absorption costing income statement as part of cost of goods sold, but $35,000 would have been on the balance sheet as part of finished goods inventories. In contrast, under variable costing all of the $70,000 of fixed manufacturing overhead appeared on the February income statement as a period expense. Consequently, net operating income was higher under absorption costing than under variable costing by $35,000 in February. This was reversed in March when four units were produced, but five were sold.In March, under absorption costing $105,000 of fixed manufacturing overhead was included in cost of goods sold ($35,000 for the unit produced in February and sold in March plus $17,500 for each of the four units produced and sold in March), but only $70,000 was recognized as a period expense under variable costing. Hence, the net operating income in March was $35,000 lower under absorption costing than under variable costing.LEARNING OBJECTIVE 3 Reconcile variable costing and absorption costing net operating incomes and explain why the two amounts differ. p. 36 In general, when the units produced exceed unit sales and hence inventories increase, net operating income is higher under absorption costing than under variable costing. This occurs because some of the fixed manufacturing overhead of the period is deferred in inventories under absorption costing. In contrast, when unit sales exceed the units produced and hence inventories decrease, net operating income is lower under absorption costing than under variable costing. This occurs because some of the fixed manufacturing overhead of previous periods is released from inventories under absorption costing.When the units produced and u nit sales are equal, no change in inventories occurs and absorption costing and variable costing net operating incomes are the same. 2 Variable costing and absorption costing net operating incomes can be reconciled by determining how much fixed manufacturing overhead was deferred in, or released from, inventories during the period: The reconciliation would then be reported as shown in Exhibit 6-4: EXHIBIT 6–4 Reconciliation of Variable Costing and Absorption Costing Net Operating IncomesAgain note that the difference between variable costing net operating income and absorption costing net operating income is entirely due to the amount of fixed manufacturing overhead that is deferred in, or released from, inventories during the period under absorption costing. Changes in inventories affect absorption costing net operating income—they do not affect variable costing net operating income, providing that variable manufacturing costs per unit are stable. p. 237 EXHIBIT 6â₠¬â€œ5 Comparative Income Effects—Absorption and Variable CostingThe reasons for differences between variable and absorption costing net operating incomes are summarized in Exhibit 6-5. When the units produced equal the units sold, as in January for Weber Light Aircraft, absorption costing net operating income will equal variable costing net operating income. This occurs because when production equals sales, all of the fixed manufacturing overhead incurred in the current period flows through to the income statement under both methods.For companies that use Lean Production, the number of units produced tends to equal the number of units sold. This occurs because goods are produced in response to customer orders, thereby eliminating finished goods inventories and reducing work in process inventory to almost nothing. So, when a company uses Lean Production differences in variable costing and absorption costing net operating income will largely disappear. When the units produced e xceed the units sold, absorption costing net operating income will exceed variable costing net operating income.This occurs because inventories have increased; therefore, under absorption costing some of the fixed manufacturing overhead incurred in the current period is deferred in ending inventories on the balance sheet, whereas under variable costing all of the fixed manufacturing overhead incurred in the current period flows through to the income statement. In contrast, when the units produced are less than the units sold, absorption costing net operating income will be less than variable costing net operating income.This occurs because inventories have decreased; therefore, under absorption costing fixed manufacturing overhead that had been deferred in inventories during a prior period flows through to the current period's income statement together with all of the fixed manufacturing overhead incurred during the current period. Under variable costing, just the fixed manufacturin g overhead of the current period flows through to the income statement. Advantages Of Variable Costing And The Contribution Approach Variable costing, together with the contribution approach, offers appealing advantages for internal reports.This section discusses four of those advantages. Enabling CVP Analysis CVP analysis requires that we break costs down into their fixed and variable components. Because variable costing income statements categorize costs as fixed and variable, it is much easier to use this income statement format to perform CVP analysis than attempting to use the absorption costing format, which mixes together fixed and variable costs. Moreover, absorption costing net operating income may or may not agree with the results of CVP analysis.For example, let's suppose that you are interested in computing the sales that would be necessary to generate a target profit of $235,000 at Weber Light Aircraft. A CVP analysis based on the January variable costing income stateme nt from Exhibit 6-2would proceed as follows: Thus, a CVP analysis based on the January variable costing income statement predicts that the net operating income would be $235,000 when sales are $500,000. And indeed, the net operating income under variable costing is $235,000 when the sales are $500,000 in March.However, the net operating income under absorption costing is not $235,000 in March, even though the sales are $500,000. Why is this? The reason is that under absorption costing, net operating income can be distorted by changes in inventories. In March, inventories decreased, so some of the fixed manufacturing overhead that had been deferred in February's ending inventories was released to the March income statement, resulting in a net operating income that is $35,000 lower than the $235,000 predicted by CVP analysis.If inventories had increased in March, the opposite would have occurred—the absorption costing net operating income would have been higher than the $235,00 0 predicted by CVP analysis. p. 239 Explaining Changes in Net Operating Income The variable costing income statements in Exhibit 6-2 are clear and easy to understand. All other things the same, when sales go up, net operating income goes up. When sales go down, net operating income goes down. When sales are constant, net operating income is constant. The number of unit produced does not affect net operating income.Absorption costing income statements can be confusing and are easily misinterpreted. Look again at the absorption costing income statements in Exhibit 6-3; a manager might wonder why net operating income went up from January to February even though sales were exactly the same. Was it a result of lower selling costs, more efficient operations, or was it some other factor? In fact, it was simply because the number of units produced exceeded the number of units sold in February and so some of the fixed manufacturing overhead costs were deferred in inventories in that month.Th ese costs have not gone away—they will eventually flow through to the income statement in a later period when inventories go down. There is no way to tell this from the absorption costing income statements. To avoid mistakes when absorption costing is used, readers of financial statements should be alert to changes in inventory levels. Under absorption costing, if inventories increase, fixed manufacturing overhead costs are deferred in inventories, which in turn increases net operating income. If inventories decrease, fixed manufacturing overhead costs are released from inventories, which in turn decreases net perating income.Thus, when absorption costing is used, fluctuations in net operating income can be due to changes in inventories rather than to changes in sales. Supporting Decision Making The variable costing method correctly identifies the additional variable costs that will be incurred to make one more unit. It also emphasizes the impact of fixed costs on profits. Th e total amount of fixed manufacturing costs appears explicitly on the income statement, highlighting that the whole amount of fixed manufacturing costs must be covered for the company to be truly profitable.In the Weber Light Aircraft example, the variable costing income statements correctly report that the cost of producing another unit is $25,000 and they explicitly recognize that $70,000 of fixed manufactured overhead must be covered to earn a profit. Under absorption costing, fixed manufacturing overhead costs appear to be variable with respect to the number of units sold, but they are not. For example, in January, the absorption unit product cost at Weber Light Aircraft is $95,000, but the variable portion of this cost is only $25,000.The fixed overhead costs of $70,000 are commingled with variable production costs, thereby obscuring the impact of fixed overhead costs on profits. Because absorption unit product costs are stated on a per unit basis, managers may mistakenly belie ve that if another unit is produced, it will cost the company $95,000. But of course it would not. The cost of producing another unit would be only $25,000. Misinterpreting absorption unit product costs as variable can lead to many problems, including inappropriate pricing decisions and decisions to drop products that are in fact profitable. p. 240 Adapting to the Theory of ConstraintsThe Theory of Constraints (TOC), which was introduced in Chapter 1, suggests that the key to improving a company's profits is managing its constraints. For reasons that will be discussed in a later chapter, this requires careful identification of each product's variable costs. Consequently, companies involved in TOC use a form of variable costing. Variable costing income statements require one adjustment to support the TOC approach. Direct labor costs need to be removed from variable production costs and reported as part of the fixed manufacturing costs that are entirely expensed in the period incurred .The TOC treats direct labor costs as a fixed cost for three reasons. First, even though direct labor workers may be paid on an hourly basis, many companies have a commitment—sometimes enforced by labor contracts or by law—to guarantee workers a minimum number of paid hours. Second, direct labor is not usually the constraint;therefore, there is no reason to increase it. Hiring more direct labor workers would increase costs without increasing the output of saleable products and services. Third, TOC emphasizes continuous improvement to maintain competitiveness.Without committed and enthusiastic employees, sustained continuous improvement is virtually impossible. Because layoffs often have devastating effects on employee morale, managers involved in TOC are extremely reluctant to lay off employees. For these reasons, most managers in TOC companies regard direct labor as a committed-fixed cost rather than a variable cost. Hence, in the modified form of variable costing use d in TOC companies, direct labor is not usually classified as a product cost.

COMPARE AND CONTRAST THE FOURTH OF JULY (AUDRE LORDE) AND SISTER Essay

COMPARE AND CONTRAST THE FOURTH OF JULY (AUDRE LORDE) AND SISTER FLOWERS (MAYA ANGELOU) - Essay Example Lorde’s trip to Washington, and Angelou’s relationship with Mrs. Flowers, are crucial episodes which shape Lorde’s and Angelou’s views of the world around them and define their own self-images and identities. Lorde and Angelou come to these encounters in different frames of mind, are deeply influenced by others and come away with altered self-images. Lorde and Angelou are at contrasting periods in their lives and have different frames of mind at the time of these crucial encounters. Lorde is an eighth grade graduate, who is on the threshold of adolescence. Her trip is a graduation gift and she embarks on it in a spirit of hope and excitement: Washington D.C. is â€Å"the fabled and famous capital of our country† (Lorde, 239). This is her first day-time trip on a train and she looks forward to it. The family makes elaborate preparations for the trip and â€Å"packed for a week† (Lorde, 239). There is a sense of excitement and the happy ambience of a picnic, complete with roast chicken, cakes and peaches. Lorde spends her â€Å"afternoon squinting up at monuments to freedom and past presidencies and democracy† (Lorde, 241). She is very much a normal schoolgirl, confident and secure in the bonds of her family, prepared to enjoy her trip. On the other hand, Angelou comes to the encounter with Mrs. Flowers deeply scarred by her earlier rape. As a result of this, she refuses to talk to anybody except her brother, Bailey, and retreats into a cocoon of silence. She is listless and admits that â€Å"For nearly a year, I sopped around the house, the Store, the school, and the church, like an old biscuit, dirty and inedible† (Angelou, ). She is a little girl of about nine and is desperately shy. When Mrs. Flowers asks her to accompany her home, Angelou â€Å"hung back in the separate unasked and unanswerable questions† (Angelou, ). Haunted by her trauma, Angelou cuts herself off from intercourse. Lorde and

Advocates of Human Rights and Champions of Countrys and Citizens Research Paper - 2

Advocates of Human Rights and Champions of Countrys and Citizens Safety - Research Paper Example Hence, people who are convicted in the lower courts, but have appealed successfully to higher courts could neither be removed from office, nor could be deprived of other citizens rights, like getting elected for an elected post, or exercising voting rights etc. So, indictment or formal charge against any person is not evidence of guilt because unless proved otherwise, the person is supposed to be innocent. It is the fundamental safeguard in the British system. â€Å"It is precisely in order to protect this presumption of innocence that defendants are not generally required to face evidence which, while it may be highly prejudicial, does not actually prove the particular case against them† Keeping this exclusive right of the defendant, he is excluded from ‘similar fact evidence’ meaning similar crimes committed by the accused in past will not have any bearing on the present case. Human Rights have become the most important principles of law today, in all civilised countries. The world is, at last, acknowledging that individual and his rights are greater than any other rights, as long as it does not encroach another’s individual rights. Hence, human rights come to the forefront while dealing with individuality as the core matter of it. â€Å"Throughout the world, in international relations and international law, discourse is increasingly being conducted in the language of human rights. This trend represents the significant inroads which are being made by the international community of nations on the notion of state sovereignty,† (Feldman, 2002, p.35).

MoD 3 FIN501 Risk and Returns Protfoli Essay Example | Topics and Well Written Essays - 1250 words

MoD 3 FIN501 Risk and Returns Protfoli - Essay Example We can use the following models to determine a company's required rate of return: 1) Dividend Discount Model: The dividend discount model is an example of a present value model of stock valuation in which dividends are used as stream of cash flows and the present value of the stream of dividends is defined as the value of the stock. The basic assumption of this model is that an investor who buys a share receives return only in the form of dividends. This assumption strictly holds for dividend paying stocks and for companies that are stable and pay a constant amount of dividend to its share holders. Companies that are categorized as high growth companies do not pay out dividends to their share holders since the excess funds are invested elsewhere in the business to exploit the existing growth opportunities (Madura, 2008). Hence DDM is not a suitable model to use for high growth companies that do not pay out dividends to its shareholders. Another assumption of the model is that there a re no taxes and transaction costs. This is a false assumption since dividends earned are taxed in most of the countries. DDM is one of the oldest and easiest model to calculate a company's required rate of return. ... The required rate of return is very sensitive to the inputs used in the DDM constant growth formula and hence the value of required rate of return is as good as the assumptions used by an analyst. DDM also assumes that the prices are efficient and the intrinsic value of a stock is equal to the market price of a stock. This assumption does not hold in equity market indices of developing markets. In conclusion, DDM is appropriate for valuing a company's required rate of return when its key assumption of steady future dividends hold. Most of the Equity market indices of developed markets satisfy this assumption. Lastly, an analyst should be aware of the fact that the output of the model is very sensitive to the inputs used and the model's accuracy largely depends on the assumptions used by an analyst. 2) Capital Asset Pricing Model (CAPM): CAPM is an equation that can be used to calculate the required rate of return of a stock. CAPM is one of the widest used models in finance to calcula te the required rate of return because of its comparatively objective procedure of calculating a company's required rate of return (Jaffe, Westerfield, & Ross, 2005). Following equation can be used to calculate the required rate of return in CAPM: One of the assumptions of CAPM is that the shareholders are risk averse and they make the decision to invest in a stock based on the mean return and variance of returns of their total portfolio . This assumption does not hold in developing markets where investors are not very knowledgeable about the concepts of portfolio management. Another assumption of CAPM is that there are many investors in the market and all of those investors are price takers. This assumption does not hold true if the financial markets are not

Blood Spatter Analysis Essay Example | Topics and Well Written Essays - 250 words

Blood Spatter Analysis - Essay Example Interpretation of bloodstain patterns entails physical measurements of blood droplets, knowledge of motion in Physics, use of trigonometry, as well as recognition of patterns using already known experiments or photographs (Gardner & Bevel, 2008). Other evidence such as tool mark, footprint impressions, fingerprints, chemical analysis, DNA evidence are used together with splatter analysis to create the sequence of events that led to the crime. While collecting evidence using splatter analysis; care should be taken since bloodstains cannot be carried to the laboratory lab for interpretation. Photographs should also be taken in addition to drawing of sketches to facilitate piecing of the puzzle together. The photographs and sketches are essential since they help in keeping visual records of the evidence. Substrate splatter analysis technique is one of the most accurate techniques. This is attributed to the fact that it facilitates the preservation of the samples for additional chemical and biological analysis (Gardner & Bevel, 2008). Additionally, the hyper-spectral imaging used in substrate splatter analysis offers a clarity for visualizing the blood splatter; thus, necessitating easy and detailed analysis. From the above information, it is extremely essential to employ the use of splatter analysis in solving violent

International Human Rights law Essay Example | Topics and Well Written Essays - 3750 words

International Human Rights law - Essay Example The researcher states that international human rights law is actually the body of international law made to preserve and promote human rights and this law can be enforced at domestic, regional, and international level. This law was formed to protect human rights on many levels, so that if rights are abused, unnoticed or violated on domestic level, then the suffering parties would be able to seek justice or plead for enforcement of rights on regional and international level. International human rights law differs from other legislations in that it basically aims to regulate the relation between state authorities and common people for enforcing human rights in terms of daily life matters. Proponents of international human rights law claim that according to this legislation, it is the duty of the international community to respond to any such situation in which human rights get violated due to any reason and take a quick and effective action against such human rights abuse cases. It is commonly seen in the present age in many different parts of the world that no matter how many rights are abused by the oppressive parties, the international community fails again and again to take any proper action. This shows that though human rights are declared to be universal, yet state responsibility for their violations is limited by territoriality as well as by citizenship. A state only takes notice of human rights abuses if the violations occur inside its own territory and if the affected individual or party resides in that state. 3 Little or almost zero notice is taken of human rights abuses if the affected individual happens to be a citizen of another state. However, those in favor of this law suggest that there is an ever-growing impact of international human rights law on domestic legal systems all over the world which shows how effective this law is thought to be by domestic judges, prosecutors, and lawyers.4 The evolving legal situation suggests that even the daily wor k of those related to domestic legal systems in any way is seen to be heavily influenced by the international human rights law which would definitely not have been possible had this law actually lacked effectiveness.5 It is also claimed that this law has helped the states immensely in implementing and securing human rights obligations. This law also requires the relevant legal professions to carefully scrutinize the broad range of ways by which human rights can be enforced and protected from abuses. This law also fulfils the purpose of enforcing human rights globally to a great extent through international cooperation irrespective of sex, race, religion, or language.6 In short, this paper strives to present both sides of the picture and discuss that though international human rights law was developed to protect and promote different human rights and though it succeeds in doing so on certain levels, the approach taken for the protection of human rights lacks effectiveness on many lev els too. In order to validate discussion, the relevant research is presented with special reference to the rights of the child and the women’s rights. MAJOR HUMAN RIGHTS CONVENTIONS FOR GRANTING RIGHTS TO CHILDREN AND WOMEN This remains a resolute reality that children need very special kind of care, love, guidance, and attention as they happen to be very raw, vulnerable, sensitive, and immature. But another deplorable reality is that many children around the globe are subjected to violence on extreme levels. Rights of children are severely abused by forcibly making them participate in camel races in Arab countries where every year, cruel and influential people seek entertainment at the cost of myriad innocent lives. Children are also unlawfully forced to engage in prostitution, pornography, and labor. Since children happen to be particularly and naturally vulnerable and innocent, so they also feel insecure and hesitate to seek refuge and help. Children need to depend on othe rs so it is understandable that majority hesitates to exercise rights

Statistics-demographic reports Essay Example | Topics and Well Written Essays - 500 words

Statistics-demographic reports - Essay Example From the General summary report it is evident that if we rank students on the basis of their educational status, then we will come to know that the highest percentage of students i.e. 44.19% is completing their bachelor’s degree. 33.99% of students are related to graduate degree that’s why ranked at 2nd place in 2000 Educational Attainment. Therefore, the product should be introduced in the market by keeping the students of this age group in your mind as they appear to be significantly large segment in the region. Before pricing the product, the household income needs to be considered. The change in median household income is 123.60% from 1980 to 1990 and 68.10% from 1990 to 2000. The percentage changes for average household income are 178.80% and 69.50% from 1980 to 1990 and from 1990 to 2000 respectively. Similarly, percentage changes for per capita income are 184.00% and 65.60%. Among three categories average household income has the highest income in 2000 and the highest percentage change for household income. So, the new snack food should be launched by keeping average household income in mind. According to the given data, the percentage changes of the people with salary $150,000 + is highest so, the target market for the products should be the people having salary above $150,000 +. However, if the new snack is going to have a low to average price then other income groups can be also targeted. In addition, it is also important to consider which the income bracket of the target market. The highest percentages of the people of the ages less than 25, 65-74 and 75+ earn Less than $10,000. The highest percentages that are 15.87%, 14.43%, 11.86% and 11.50% of people of ages 25-34, 35-44, 45-54 and 54-64 respectively earn $100,000 - $124,999. So, the people having salary range $100,000 - $124,999 should be targeted for this product. The people having salary range $75,000 to $99,999 also have large percentages

Red Bull False Advertising $13 million lawsuit Essay

Red Bull False Advertising $13 million lawsuit - Essay Example Although the company did not admit liability, I would like to fault its management for acting inappropriately. In my opinion, the decision of the company to use ‘Red Bull gives you wings’ as its marketing slogan was misleading. It is an unlawful action that violates Lanham Act, 15 U.S.C.A. Â § 1125(a) which considers such a statement as a violation of the law. According to the act, the slogan qualifies as a misleading advert because of its ambiguity and incompleteness that made it possible for the target clients to misunderstand and mistake it for something else. This is because the slogan did not provide all the facts about the product. Instead of disclosing all the facts that the targeted consumers should know, the slogan remained partial and incomplete. By merely stating that the consumption of the company’s brands, one gets wings, is quite complicated and can be misleading (Bangert, et al. 19).It is a very serious offense that can really affect the company sh ould any client file a suitcase for misleading advert as it happened. The slogan helped the company to appeal to and win the confidence of many clients. Besides, it capitalized on it by hiking the prices of its product since they were perceived to superior to those of its competitors. Therefore, to avoid such suitcases, the company should refrain from publishing misleading adverts (Bangert, et al. 19). In fact, all ads should comply with the Lanham Act, be simple, clear, complete and easy to comprehend.

World History Essay Example | Topics and Well Written Essays - 1250 words - 3

World History - Essay Example success re-emergency of the Japanese economy as world-class after the end of World War II is the role played by the Ministry of International Trade and Industry {MITI} and its minister Ikeda Hayato who went on to become Prime Minister of Japan. The role of MITI in the ‘Japanese miracle’ is lauded by many scholars as â€Å"no other governmental regulation or organization had more economic impact than MITI.† MITI also gained special attention in Chalmers John’s 1982 book ‘MITI and the Japanese Miracle: The Growth of Industrial Policy, 1925-1975’ where he praised it as â€Å"the particular speed, form and consequences of Japanese economic growth are not intelligible without reference to the contributions of MITI.† Ikeda Hayato became Japanese Prime Minister in 1960 at a time when the economic efforts of MITI {in which he was very much involved} were nearing full bloom. He went on to support and supplement MITI policies. His tremendous invol vement in the ‘Japanese miracle’ led Chalmers Johnson to refer to him as â€Å"the single most important individual architect of the Japanese economic miracle† in his 1982 book (Wikipedia.org). MITI, which was formed in 1949, started off with the ‘Policy Concerning Industrial Rationalization’ in 1950 that officially validated cooperation between the Japanese government and the Japanese private industry. An important aim of the Policy was to negate and overcome the effect of the deflationary regulations put in place by the ‘Supreme Commander of the Allied Powers’ {SCAP} immediately after World War II. The overall aim of the Policy was to stabilize the many industries of Japan and guide them towards the single target that envisaged national production goals and private economic interests (Wikipedia.org). The second major step taken by MITI was the passing of the ‘Foreign Capital Law’ in 1950 that disengaged and separated the import of technology from the import of merchandise. This Law gave MITI sole and full

Compare and Contrast 1984-Brave New World Essay Example for Free

Compare and Contrast 1984-Brave New World Essay â€Å" Do you see, then, what kind of world we are creating? † (Orwell, 1950 p. 267)George Orwell, author of 1984 released in 1950, present the idea of a society that proves to be a dystopia as it is completely based on fear and rarely does one see happiness while in the other hand, Aldous Huxley’s Brave New World presents the idea of a functional utopia were feelings are destroyed and no one is unhappy because they don’t know happiness but all this could change by the hands of one outcast. These two societies ruled in different ways-one through fear and the other through psychological and physical manipulation- present successful ways to maintain order and power, although they differ greatly and outcasts have different aims and uses. In a society where fear is predominant, physical and mental capacities reach a stagnant state as the will to survive and loyalty become predominant. In a different society where men are created to the liking of their rulers and are controlled with drugs instead of fear, the meaning of a utopia can disappear but yet subjects will think everything is perfect. Finally a sense of false equality, manipulation, and fear allow total and utter control. In societies like the ones depicted in these two books, nothing is perfect and nothing is true. Members of these communities cannot know what is true because this will make them become dangerous to their leaders. The use of fear in 1984 and the idea of Big Brother facilite control as the idea of constant surveillance and Thought Police puts everything a member of this society does to the test and when they make a false move, they know they are done for. The scene where Winston talks about two plus two not being for or if Gravity is a force that works really depicts the kind of fear installed by the party. â€Å"The heresy of heresies was common sense. And what was terrifying was not only that they would kill you for thinking otherwise, but that they might be right. For, after all, how do we know that two and two make four? Or that the force of gravity works? † (Orwell, 1950 p. 80). As explained by the quote, doubting whatever the party said could end up in negative ramifications. It is incredible how people can adjust to these changes. Things that seem so simple be questioned and believed, which is even worse. The mutability of the party’s adherents is astonishing as they change whenever the part needs them to follow the most ridiculous ideas as if they were normal and all of this is achieved through fear. Winston also mentions the fact that your mind can fail you. â€Å"The most deadly danger of all was talking in your sleep. There was no way of guarding against that, so far as he could see. † (Orwell, 1950 p. 64). Even thinking erroneously about the parties flaws and going against their ideas can be lethal as sleep talking cannot be controlled and can always be heard. The third example of fear and its installment in Winston’s mind is when he receives the letter from Julia. â€Å"One, much the more likely, was that the girl was an agent of the Thought Police (†¦) the thing that was written on the paper might be a threat, a summon, an order to commit suicide, a trap of some description. (Orwell, 1950 p. 106). This displays how fear can make something normal seem completely hazardous and how reliance on others can be purged as you do not know what to expect from anyone. Even though people may be unhappy, this demonstrates to be successful as no one goes against the status quo. In contrast to 1984, Brave New World doesn’t need fear since if they want change, they create new beings to change or just bring out soma but still, control is maintained. Physical and psychological manipulation gives a sense of order even though it is non-existent, and drug use maintains a false control that seems alright to everyone inside that sphere however, when someone notices this false control, he will become a problem. In Huxley’s Brave New World, which is supposed to be a Utopia, equality is not present and this is what a utopia is supposed to be about. Within the social classes, the top ones still think of the lower ones as useless and basically inferior. Lenina demonstrates this through the following quote. â€Å"What a hideous colour khaki is,† remarked Lenina, voicing the hypnopaedic prejudices of her caste. † (Huxley, 1946, p. 42). This quote demonstrates that even messages coming from the government promote separatist ideas and at the same time they promote equality. Drug use and psychological manipulation allows this to maintain epsilons happy with how they are, also maintaining absolute control over society. Hypnopaedia as seen before, doesn’t always promote the values of a Utopia as it should. Another hypnopaedic message demonstrating this is â€Å"Every one works for everyone else. We can’t do without any one. Even Epsilons are useful. We couldn’t do without Epsilons. Every one works for everyone else. We can’t do without anyone. † (Huxley, 1946, p. 50). The use of Soma is a very important factor as it is a way of escaping the reality of a supposed utopia that in reality is everything but a utopia. â€Å"Why you don’t take soma when you have these dreadful ideas of yours. You’d forget all about them. And instead of feeling miserable, you’d be jolly. So jolly,† she repeated and smiled (†¦)† (Huxley, 1946, p. 62). It is very important to realize how this method of control still proves to be successful and allows organization for the government to preserve. Whether it’s installing fear, secret organizations, and complete surveillance or actually creating subjects, it is evident that both methods are thriving as they sustain order and undemanding management of society. Winston, who was the soul and heart of change in 1984 , ended up failing and the idea, person, or whatever Big Brother is, who he hated the most actually ended up taking over him and it is mentioned in the novel. He won the victory over himself. He loved Big Brother. † (Orwell, 1950 p. 268) The only man who was capable of causing change and denouncing the artificiality his government was based on. Fear has now proved to be a functioning method of control. In comparison to Brave New World, the outsider and only man capable of making others realize the lie they lived in ended up killing himself. â€Å"Slowly, very slowly, like two unhurried compass needles, the feet turned towards the right; north, north-east, east, south-east, south, south-south- west; then paused, and, after a few seconds, turned as unhurriedly back towards the left. South-south-west, south, south-east, east.. † (Huxley, 1946 p. 176) This also verifies the effectiveness of this method and according to this, both men failed to change the status quo. By the end of both novels, no change was made and both fear and manipulation proved to be effective ways of maintaining control. As the predominance of both fear and manipulation grow, methods of changing society and its governance method become scarce and even those who go to extremes find themselves with unfeasible situations where physical and mental capacity will be pushed to new limits but yet, not enough to revolutionize their societies. This is mainly due to most of those who have been subjected and accepted the reality in which they live in, which is what both Winston and John go through but their ways to accept it, were vastly different. Even though there are some with strong minds and others who have not been toyed with, it will never be enough to fight fear nor manipulation of the human being.

Terrorism: A Global War

Terrorism: A Global War TERRORISM Now a day the world became a global village due to rapid scientific development. But the major issue through out the world is terrorism. The word ‘terrorism has its different sense. It is necessary to know what Terrorism is and why it is generated. Initially the terrorism belongs to one area, between certain groups, between few races and religions. But now there are no barriers for terrorism. This is the resent trend of terrorism. The main reasons for the generation of Terrorism is extremism, Patriotism, Regionalism as well as Racism. People may become terrorists if they have been unjustified in their personal issues also. It is not possible to give clear-cut meaning of Terrorism, but it can be said that embracing Terrorism will be the destruction of Country, State, people etc As per the Aims of Terrorists on global level are concerned, they want to destroy right to live, freedom and safety, which are regarded as the basic fundamental rights. Destroying the basic values of a democratic society is also another objective. Terrorism should be controlled and must be fought on all stages and by all the players of society: organizations, political players, economic players, and civil and military structures. For that there must be coordination among each other to combat this global threat, which questions our freedom. The Terrorism became a moving target, terrorists activities can be commenced for all sorts of reasons abstractly at least, for none at all other than to promote revolution or to express disgust. The terrorists act generally occurs out of grievance and aggravation, real or imagined, religious, political, economic and personal. Terrorism or the threat of terrorism, can involve weapons of mass destruction, or it can consist of measures of massacre domination and intimation directed on individuals, at a group or class or on all the inhabitants of a region or state. Initially the terrorism was limited to one opponent but now they are trying to see with global vision. The supporters of their opponents are also targeted. The LTTE a terrorist organization primarily is waging guerilla war against the Sri Lankan government, but also assassinated Indian Prime Minister for supporting Sri Lanka. The Talibans not only were against the Christianity but also shown their animosity against Buddhist statutes. Even there were factions among the same religions, which is taking number of lives of the same religion. Terrorists Network: As the world became global village, the technique used by the terrorists also became sophisticated. Crimes have been committed by utilizing Internet for easy transformation of data, which is affecting public. Bomb blasting through remote control, Mobiles, etc became the normal practice of the terrorists. A terrorist is identified by the means employed by him and not by the goal. That means the goal may be right but the way used to achieve the goal by adopting illegal means is wrong. That amounts to terrorism. The major aggression of the terrorist was to distress World Trade Center which took place on 11th September 2001 in USA. It was a shock to the world which left a bad memory in the modern history where more than 5000 people lost their lives. After occurrence of major global horror and dangerous incident to the existence of peace on 11th September 2001 several governments took measure through acts. The USA government took serious note about Terrorism on international level, and other countries also worked for the safety of general public, conducted convention and discussed over the issue of terrorism. Later on, the USA with the combination of alliance and with the acquiescence of UNO attacked on Iraq to squash the terrorists showing some proofs against the peace; conclusively the leader of Iraq, President Saddam Hussain has been sentenced to death. Precautionary measures have been taken on international level to tackle the problem of terrorism. It was stated in the European Summit meeting in Berlin, that the United States and the European Union have the same aim of global cooperation in the fight against terrorism. Nations should get together on a global level and act for security of them selves and world at large. This should be done without disturbing others sovereignty and personal freedom. Impact of Terrorism It is revealed that some countries are perpetuating Terrorist on the name of Religion, Race etc. At present, the most wanted Terrorist is Osama-bin-ladin. Several efforts have been made to detain him; so many persons have been slaughtered stating that they belong to Osama. U.S.A warned other countries not to protect him and raised voice against terrorism. So many legislations have been passed in UNO to trounce terrorism all over the world. A seminar on â€Å"Regional and Global Terrorist Threats: The way Out† recently held at CRRID, Chandigarh in association with the M.L.Sondhi Institute for Asia-Pacific Affairs involved participants from CIS, Israel, Pakistan, Nepal and India. One of the participants questioned the concept of the global war on terror, since each manifestation can be traced to particular and local political causes as in Sri Lanka, Chechnya, Northern Ireland, Kashmir and Palestine. Perhaps it is more a â€Å"global† than a global phenomenon, with international technologies and methodologies applied to local situations. Hence the suggestion is that nations cannot take each terrorist organization as a different one. Even though they are different they are interlinked and mutually supportive. So a concreted international effort can only eradicate terrorism totally. The EU and the fight against terrorism: The security measure were reinforced by the EU since September 11th,2001. they have made more stringent efforts after the attacks on Madrid in 2004, and London in 2005. A new strategy was developed and adopted at the European level. It has appointed a coordinator to fight against terrorism. This strategy has 4 themes: Prevention: consists of avoiding individuals from indulge towards terrorism by tackle the major cases which lead to the recruitment of terrorists and radicalization. Protection includes protecting citizens by reducing vulnerability in the fact of attacks. Perusal concerns directly to the terrorists themselves both inside Europe and outside Europe. It concerns preventing communication, planning, movement, disruption of support networks and strict acts on monetary polices preventing access to finance and equipment. Reaction concerns the fire fighters directly. This is the last step and once predictor ad prevention has failed, obviously the next step will be reaction. Civil protection in European level is covered by a Community mechanism, which was created in October 2001. As of now there are thirty countries i.e., 25 European countries and other countries like Iceland, Bulgaria, Norway Liechtenstein and Romania are grouped under this mechanism. Under this mechanism there are few measures and guidelines that the commission has set up. They mostly look forward for mutual assistance in sharing information through better communication. This mechanism keeps the members in attention and make sure that they will act in any emergencies. Policies and Legislations: Anti-terrorism legislations were passed at international level with the aim to tackle terrorism. It includes specific amendments allowing the state to avoid its own legislation when combating terrorism-allied crimes under the grounds of necessity. Since 1934 the foremost Agenda on International level was Terrorism, with the establishment of League of Nations and even with the establishment of United Nations in the month of June 1945. The UN General Assembly implemented the Global Counter-Terrorism strategy on 8th September 2006. There are some more related international conventions which were enacted to counter terrorism are U.K Terrorism Act, 2006, Australian Anti-Terrorism Act, 2005, Terrorist and disruptive Activities (prevention) Act, Military Commissions Act of 2006, SAFETY Act. Special measures taken to safeguard the public Several international organizations and even governments of the countries are making enough efforts to safeguard public from terrorism. Resolutions such as 1267, 1269, and 1333 of United Nations Security Council condemned the acts of international terrorism and asked the member nations to draft relevant laws to control it. Even Security Council 1368s resolution also was taken aftermath of September 11. It states terrorism as a threat to international peace and security. The measures generally focus on the implementation of co-operation and support activities among the nations. The measures should not be so coercive and must not constitute threat. There should be quick search and rescue activities by the forces. After the event of 11th September 2001 in USA special measures were taken by the foreign countries to safeguard the general public in order to achieve Charter of the UNO against terrorist attack in USA as well as Humanitarian Measures based on relevant resolution passed by the United Nations. Later on an Anti terrorism bill passed in the United States which provided aid to the families of Public Safety officer who were injured or killed in terrorist attack. Overview of the relevant case laws: NEUREMBERG TRIAL 96 FRD.69 (1946) United State Vs. Abu Marzook 2006 W 25008 (N.B.ILL) The brief facts of case law Nuremberg Trail: Twenty Germany Nazi leaders and six organizations committed genocides during the Second World War. They were prosecuted as war criminals. The evidence proved that they committed with common planning and conspiracy. The Nuremberg Tribunal was established after the Second World War to try the war criminals of many. The trial started on 20-11-1945. Judgment: The Nuremberg Tribunal gave its judgment on 30-9-1946. It found that all the accused except three were the guilty of criminal offences and genocides. It acquitted those three, and imposed death sentence for ten accused, awarded punishment of transportation for life to 3 accused and awarded imprisonment for a long period to four accused. The Tribunal also found that out of six organizations, only tow organizations (the Reich Cabinet and the General Staff and High Command) were not guilty and the remaining four organizations were guilty. Principles : The Tribunal rejected the defenses of ‘nullum crimen sine lege, nulla poena sine lege (There is no crime more punishment except in accordance with law) and act of State. The Tribunal observed. The fact that a person who committed an act, which constitutes a crime under international law acted as the head of the State or responsible government official does not relieve him from responsibility under international law. Implication of terrorist attacks in recent days: With the recent developments number of universities and research agendas are adding terrorism as topic and lot of ‘think thanks are into that work. Still up to the September 11 incident the people all over the globe were not particular about the terrorism except form nations like India, Sri Lanka, Colombia, Algeria, Israel and few more which were facing it form many decades. â€Å"After 9/11 it became impossible, even for the most sheltered ivory-towered academic, to deny the reality of terrorism. The hijacked airliners were deliberately flown into the World Trade Center and Pentagon, killing an estimated 3,000 civilians.†Many conventions and declaration proclaimed a transformation of the world. But American responded negatively and continued the established approaches, polices trends etc after 9/11. September 11,2001, attacks shown the vulnerability of the Super power. But it responded and demonstrated that America remains exceptional in its capacity to deploy vast reso urces and destructive assets on a global scale. Immediate actions against the Taliban regime, reveled it as a hegemonic power. It bounced back well than every one expected. It is a process of removal of its opponents all around the world and calling them as a threat to global threat. It used the situation well for its own uses on the name of ‘war against terrorism. The world is afraid of the word terrorism. The general public, nations ranging from developing to developed are not in a position to hear the term terrorism at least. The terrorist organization are taking this as an advantage and trying to create more chaos among the public. Initially they used the media as a tool to communicate their demands but with the more accessibility they are using it as a tool to create more confusion among the pubic. They are even hacking confidential documents of government, which became a major concern to them now. People were upset with the terrorism. This is one of the aims of terrorism . Terrorists were doing their activities from several decades but now they came into a global arena. This order to control global terrorism nations also started a ‘war against Terrorism under the leadership of America. This became a global phenomenon now. Now we entered into a permanent state of emergency, which is now called ‘war on Terrorism. The attacks of terrorist now are very difficult to under stand. Intelligence authorities are failing to trace the information of attacks. They are ending in doing the aftermath analysis, which tells about the failure, the death toll and the lapses. To defend the terrorism there are two methods like anti-terrorism and counter terrorism. The antiterrorism is dealt with the lawful steps, which can be taken by the government with the special legislation and also martial law. The later one is the aggressive one and which talks about the armed methods. These include assassinations, arbitrary reprisals on the terrorists. â€Å"Terrorism is, among other things, a weapon used by the weak against the strong.† The world is entering the 21st century with lot of hope and improvement it had gone through the last centuries. These will be accompanied with the terrorism, which has the power to question the existence of peace and tranquility. EU measures after September 11. The new laws had lot of impact upon the immigrants, non-citizens and asylum seekers lives. In order to mitigate the more effect on those EU took enough safe guards and kept citizens and non-citizen in same line. We know that there remains a scope of suspicion and rejection of non-citizens in wide manner. After September 11, 2001 the stringent immigration polices and harsh asylum has fostered the potential nexus among all the groups. This was reveled after the attacks on Morocco and Saudi Arabia. Every country has strengthened its judiciary and police administration after September 11,2001. Apart from that the nations havent progressed much. The focus was mostly shifted in making stringent laws against the immigration laws and non-citizens, which even made the condition worse than before. Numerous attempts are going on to combat terrorism on International level, in this regard, mostly United Nations playing a significant role to eradicate the terrorists acts. On the other hand, the Security Council has also making efforts in countering terrorism through various norms passed by the UNO to squash the illegal acts of the terrorist. Further the UNO extended its assistance with the Member of USA and opened a new phase in their counter-terrorism efforts by agreeing on a global strategy to counter terrorism. The strategy adopted and launched on 19 September 2006 by the common agreement of the world with equivalent strategic approach to fight against terrorism. In September 2005 Summ it a strategy builds on the unique consensus to strengthen the role of the United Nations to condemn terrorism in all its forms to combat terrorist felony. Following measures taken against Terrorism 1. During the past years the Republic of Cyprus not faced any terrorist activities which threat to the country, so they doesnt consider it. Even in the presence of two military bases of Britishes and the Turkish livelihood of the northern part of its territory. In the opinion of the Cyprus govt. terrorism is not based on any religion. 2. Institutional Framework The Ministry of Foreign affairs has a role in the general coordination and transmission of information though it is indirectly involved in the measures of counter-terrorism. Conversely, (MOKAS) Customs and Excise Department) are eagerly in cooperation for the adoption and implementation of the provisions of United Security Council. The Cyprus policy against terrorism at international level has been formulated by the Ministry of Foreign Affairs in coordination with European Union and U.N. Twelve protocols and conventions are contracted by the Republic of Cyprus which is signatory to squash the terrorists nuclear act terminating of the negotiations and the implementation of the Comprehensive Convention against International Terrorism. Cyprus is totally agreed to the provisions of UN Security Council Resolution 1371 (2001) to combat terrorism. The fifth report of the same was submitted on 2nd August 2005. Measures in the European Union: The Cyprus consents the objectives of the Counter-terrorism strategy and supports the European Union to combat terrorism. The main objectives of the strategy are, to protect citizens and their infrastructure, to trauma terrorists network and to stifle the terrorist attacks. The public policies should be so good enough that they can serve the purpose of controlling the terrorism and also safeguarding the public safety. All the advancement we made in our civilizations is questioned by the terrorism. So government should be fulfill the basic guidelines of police then only our development will have perfect meaning. References: 1. Countering the New Terrorism. Ian O. Lesser , Bruce Hoffman, John Arquilla, David Ronfeldt , Michele Zanini . Rand. Santa Monica, CA, 1999. Pp 85. 2. International instruments to counter terrorism, United Nations. International instruments to counter terrorism, United Nations December,22,2007. 3. Letter to a Frenchman on the Present Crisis (1870) by Mikhail Bakunin Letter to a Frenchman on the Present Crisis (1870) by Mikhail Bakunin http://marxists.org/reference/archive/bakunin/works/1870-frenchman.htmDecember,22,2007. 4. Global Responses to Terrorism: 9/11, Afghanistan and beyond. Mary Buckley, Rick Fawn Routledge. : New York. 2003. Pp 25. 5. Global Responses to Terrorism: 9/11, Afghanistan and beyond. Mary Buckley, Rick Fawn Routledge.: New York. 2003. Pp: 52. 6. Terrorism: A Very Short Introduction. Charles Townshend. Oxford University Press. Oxford, England. 2002. Pp 1. 7. Terrorism: A Very Short Introduction. Charles Townshend . Oxford University Press. Oxford, England. 2002. Pp: 114.

Analysing Sunnis And Shiites Split Religion Essay

Analysing Sunnis And Shiites Split Religion Essay The difference between Sunni and Shia sects of Islam are not to the gigantic proportions as most Western literature assume. It is true that there are minor variations in the way they take their respective religious heads and attribute meaning to the history of the family of Muhammads, however, cultural and political differences hold the most divisive power over the religious forces. It is therefore significant to note that both sects believe and put emphasis in the Five Pillars of Islam, believe in and read same Holy Quran, and furthermore consider each other Muslims. The five pillars that form the core of their spiritual sanctity are Testimony of faith (Kalima), Prayer (Salat), Almsgiving (Zakat), Fasting (Sawm), Pilgrimage (Hajj) (Huda, 2010). The split between the Sunnis and Shia can be traced back to the death of the Prophet Muhammad, and the dilemma of the successor of Muhammad as the leader of the Muslim nation. Prophet Muhammad died in the evening of June 8, 632 A.D. (the twelfth of Rabi al-Away) at the age of sixty-three. There after, the Sunni Muslims were in agreement with the stand taken by most of the Prophets companions that the new head should be chosen from among those deemed competent of the job. This is the position that was adopted and implemented. The Prophet Muhammads close acquaintance and counselor, Abu Bark, consequently became the first Caliph of the Islamic nation. It is worth noting that the word Sunni is an Arabic word meaning one who follows the traditions of the Prophet. Contrary to the Sunni belief over the succession, some Muslims hold the idea that leadership should have been from the Prophets own family, handed over to those specifically appointed by him, or amid Imams chosen by God Himself. These were the Shia Muslims. They believed that after the death of Prophet Muhammad, leadership ought to have been passed on directly to his cousin/son-in-law, Ali. Since those historical years, Shia Muslims have not acknowledged the power and authority of elected leaders. The Shia Muslims instead opted to recognize and obey the Imams they believed were chosen by the Prophet Muhammad or by God Himself. The word Shia is an Arabic word for a group or supportive party of people. It is short form of Shia-t-Ali, or the Party of Ali. Shias are also referred to as followers of Ahl-al-Bayt or People of the Household (of the Prophet) (Huda). Majority of the Muslims are the Sunni Muslims at 85% of all the Muslims allover the world. A tangible number of Shia Muslims are found in Iraq and Iran, with some large minority communities in Syria, Yemen, Lebanon, Bahrain etc. Having looked at the brief history of the split of the two sects and the reasons behind the split, it is fundamental therefore, to look at the differences in religious belief s, leadership, texts, and any other that may be. From the historical differences in political leadership, some spiritual life aspects were consequently changed and since diverge between the two groups. However, as note hitherto, the Shia and Sunni Muslims hold in common the fundamental articles of Islamic belief and are brethren in the Islam faith. As a matter of fact, rarely or never at all will a Muslim identify themselves as Shia or Sunni Muslim but rather as Muslim (Austine Cline). Shia Muslims believe that the Imam is naturally sinless since his authority comes directly from God. From this, the Shia Muslims revere and adore the Imams as saints and strive to perform pilgrimages for divine intervention to their shrines and tombs. Countering this is the Sunni Muslim belief that there is no foundation in Islam for a hereditary advantaged category or rank of religious leaders. They therefore have no place for the pilgrimage to the saints shrines. Sunni Muslims argue that control of the community is not hereditary or a birthright, but a trust that must be earned and therefore can be given or taken away by the people themselves. Another difference comes in the sanctity of religious texts. Shia Muslims have some resentment to some of the contemporaries of the Prophet Muhammad. This sprouts from their stands and deeds in the historical years of discord about leadership among the Muslim nations. It is said that Abu Bakr, Umar, Aisha, etc (Sunnis) narrated much about the Prophet Muhammads life and spiritual encounters, practice and journey. The Shia Muslims reject these Hadith do not take them as a basis for their religious practices. This accordingly informs divergence in religious practice between the Sunnis and Shias. The differences concern aspects of religious life: prayer, fasting, pilgrimage, and so on and so forth. For instance Shiites can condense the five daily prayers into 3 or 4 yet Sunnis dont, Shiites might pay their alms (Zakat) directly to the poor, yet Sunnis pay to the state. Shiites also promotes a provisional marriage (muttah) for men travelling far from home while Sunnis dont ascribe to this (Sunnis vs. Shiites). The Shias place their forehead onto apiece of natural material while praying (clay tablet, soil or sand from Karbala(where Imam Hussain was martyred), rather than onto a prayer mat. The Sunnis however recommend that one should not prostrate on a natural surface. Shias hold their hands at their sides while praying while Sunnis on the other side their arms-right over left- and clasp their hands, though either is acceptable. Religious Shia women black like the male religious leaders. Conventional Sunni women cover around the perimeter of the face with the hijab but only to below their chin such that the chin can show in part while the Shia women will cover the perimeter of the face and the chin completely. Shias more often than not derive their name from the name or titles of saints. They often draw their lineage from to Ali and Fatimah. The three Sects of Shiites Although, through history there were several branches of Shia Muslims, currently only three are predominant. The Ashariyyah, profoundly called the Twelvers, the Ismaili and the Zaidi. Ashariyyah or Twelvers as the adherents are called believe in the twelve divinely ordained leaders, known as the Twelve Imams. These were the successors of Prophet Muhammad and were spiritual and political leaders. On average 85% of Shia are Twelvers. Ismaili is the second largest sect of the Shia Islam after the Twelvers. They derive their name from their acceptance of Ismail ibn Jafar as the divinely-appointed spiritual successor to Jafar as-sadiq, they differ from the Twelvers, who accept Musa al-Kizim, the younger brother of Ismail, as the proper Imam. Zaidi are followers of the Zaidi fiqh and they identify with the first four of the Twelve Imams but they accept Zayd ibn Ali as their Fifth Imam, in place of his brother Muhammad al-Baqir. After Zayd ibn Ali, the Zaidi recognize other descendants of Hasan ibn Ali or Husayn ibn Ali to be Imams. Among the well known Zaidi Imams are Yahya ibn Zayd, Muhammad al Nafs az-Zakiyah and Ibrahim ibn Abdullah.