Saturday, January 18, 2020
Doctor Who vs. Back to the Future Essay
People always love a good science fiction film or show, because even though it can have the same basic idea, they can be completely different. Doctor Who and Back to the Future are two of the worldââ¬â¢s most beloved franchises, however, even though they are both based on time travel, they completely different but have some key similarities. Both of these franchises have a basis of time travel. Doctor Who is about an all-knowing alien named The Doctor, who travels through time and space in his time machine called the TARDIS. He is normally accompanied by a friend or a companion that he picks up along his travels. With Back to the Future, it revolves around a seventeen-year old kid named Marty McFly who, after crazy circumstances, winds up taking the time machine his best friend, Doc Brown or Doc, had invented. Marty is accompanied by Doc from different points in Docââ¬â¢s time line. The extent of time travel is different for these franchises. Time is one of the most complicated ideas in all of history. When it comes to the time travel perspective Doctor Who is much more complicated than the simple Back to the Future model of time travel. In Back to the Future, Marty accidentally goes back in time and stops his parents from ever meeting. Throughout the movie he tries to get his parents to fall in love. When he begins to fail at getting them to fall in love, he starts to fade away. This idea seems to be pretty straightforward. However, you need to take into account the fact if Marty was never born how did he travel back and stop them from meeting. In Doctor Who it goes much more in-depth and time travel gets more difficult to understand. If the Doctor was faced with the same situation as Marty, a paradox would occur and he would have been from a different time stream where his parents got married, and he wouldnââ¬â¢t have faded away. One of the most immense trademarks that define these franchises is the characters. The trademark characters define this genre of film. The Doctor is an alien from the planet Gallifray, who has been traveling for about 900 years. Marty, is a teenager who gets thrown into a time travel with no foreknowledge about the subject. Marty is a naive teenager who doesnââ¬â¢t know the first thing about time travel, whereas the Doctor knows all about time travel, history, science and, most importantly, what not to mess with. Even though they donââ¬â¢t share the same knowledge, their personalities have some similarities. They both show bravery when needed and are willing to rip through time just to help someone dear to them. However, what shines the most about these two characters are their flaws. Whenever someone calls Marty a chicken, he loses all control of himself and does whatever he can to prove he isnââ¬â¢t. The Doctor, on the other hand, has a dark side. If someone breaks the Doctor enough, who is already damaged, he will show no mercy, and that is the scariest thing about him. Even though no one likes them, the antagonist of each franchise is just as important as the protagonist. In Back to the Future the antagonist is Biff Tannen. Biff Tannen bullied Martyââ¬â¢s dad as a kid and continues to bully him into adulthood. With Doctor Who the main antagonist, among many, are the Daleks. They are a robotic alien race that wants nothing more than to destroy anything that isnââ¬â¢t Dalek and will do anything to survive. Both of these enemies only care about can benefit themselves. Neither of them cares if they hurt anyone, or the disaster they can cause in their quest for power or wealth. The Daleks, however, arenââ¬â¢t the same as Biff. The Daleks are very loyal to their own race, whereas Biff isnââ¬â¢t loyal to anyone. In Back to the Future Biff is thought of as a pain that Marty has to deal with whereas when the Doctor has to deal with the Daleks, he is frightened. The Daleks are pure hate and have no sympathy. Biff is a human being so therefore he does have humanity somewhere in him. The science fiction genre is one of the most celebrated genres in all of history. It is so vast and so loved by many. Even though there are so much science fiction, even though some have the same basic idea, they can be so different with a few key things in common that makes it spectacular. Doctor Who and Back to the Future are two enchanting franchises in their own ways, even with both of them revolving around time travel.
Friday, January 10, 2020
Al Maqasid Al Sharia
CIFP ââ¬â SH1002 SHARIââ¬â¢AH ASPECTS IN BUSINESS AND FINANCE AL-MAQASID AL-SHARIââ¬â¢AH THE OBJECTIVES OF ISLAMIC LAW DEFINITION OF MAQASID AL SHARI ââ¬â¢AH The word ââ¬Å"Maqsidâ⬠(plural: Maqasid ) reflects a meaning of purpose, objective, principle, intent, goal. Maqasid comprise the wisdom and knowledge behind rulings, the objectives of particular actions. As for the term ââ¬Å" Shariââ¬â¢ah â⬠, some scholars define the word as following strictly the injunctions of Allah or the way of Islam ( din ). Hence, Maqasid al-Shariââ¬â¢ah represents ââ¬Å"the objectives and the rationale of the Shariââ¬â¢ah.It encompasses all disciplines, laws, regulations, policies, instructions, obligations, principles, beliefs, devotion and actions designed to protect the interest of human beings in all segments and aspects of life. Various scholars have tried to elucidate the purposes and the objectives of Shariââ¬â¢ah upon which it is established. Among these th e exceptional individuals are the Malikite Abu Ishaqal-Shatibi, the Shafite al-ââ¬ËIzz ibn ââ¬ËAbd al-Salam, and the Hanbalite Ibn Qayyim al Jawziyyah.According to Ibn Qayyim al-Jawziyyah, Shariââ¬Ëah aims at safeguarding peopleââ¬â¢s interest in this world and the Hereafter. Referring to the maqasid al-Shariââ¬Ëah , al-Ghazali said: ââ¬Å"The objective of the Shariââ¬Ëah is to promote the welfare of human beings, which lies in safeguarding their faith, their life, their intellect, their posterity, and their wealth. Whatever ensures the safeguard of these five fundamentals serves public interest and is desirableâ⬠. Al-Shatibi approves al-Ghazaliââ¬â¢s list and sequence,hereby indicating that they are the most preferable in terms of their harmony with essence of Shariââ¬â¢ah .Finally, Ibn Ashur provides a broader definition stating that: Both its general rules and specific proofs indicate that the all-purpose principle(maqsad ââ¬Ëamm) of Islamic legis lation is to preserve the social order of the community and insure its healthy progress by promoting the well-being and righteousness ( salah ) of that which prevails in it, namely, the human species. The well-being and virtue of human beings consist of the soundness of their intellect, the righteousness of their deeds as well as the goodness of the things of the world where they live that are put at their disposal.Maqasid al-Shariââ¬â¢ah : An Overview Maqasid al-Shariââ¬â¢ah calls for establishment of justice, elimination of unfairness and alleviation of privation. It endorses relationship and mutual support within the family and community in general. This has for outcome a preservation of public interest (maslahah) as the most important objective of the Shariââ¬â¢ah. Shariââ¬â¢ah recognizes three areas which constitute well- being, namely, endorsing benefits (maslahah ) to people, educating individual and establishing justice.One of the objectives and the underlying pr inciple of the Shariââ¬â¢ah is endorsing benefits (maslahah) to the people. It is associated with people livelihood in this world and the Hereafter Qurââ¬â¢anic verse: ââ¬Å"â⬠¦ and establish regular prayer: for prayer restrains from shameful and unjust deeds; and remembrance of Allah is the greatest (thing In life) without doubt. and Allah knows the(Deeds) that ye do. â⬠( Al-Qurââ¬â¢an , Al-Ankabut: 45). Every verdict in Shariââ¬â¢ah appears with reasoning and with a purpose, which is to shelter and protect public interests (maslahah ) in all aspects and segments of life.It should also be observed that in specific occasions emergence of arguments between endorsement of benefit and avoidance of evil arise. If none appears to be preferable, then avoidance of evil takes precedence over the recognition of benefit. Educating individuals is an essential objective of Shariââ¬â¢ah, too. Education encourages people with faith and Taqwa (consciousness of Allah s. w. t. ) in order to accomplish public objectives. A truthful and moral person can emerge as representative of others and bearer of the ruling of Shariââ¬â¢ah related to ibadah , muââ¬â¢amalah and jinayah.Lastly, one of the objectives of the Shariââ¬â¢ah is to maintain the standards of justice (ââ¬Ëadl ). It must be based on creation of equilibrium which accomplishes rights and responsibilities on one side, and abolishes unfairness and inequality on the other. It must embrace both individual and social justice, regardless whether it is a case of friend or foe, Muslim or non-Muslim, personal or public. Illicit behaviors and wrongdoings are disapproved and punished in order to avoid injustice as it is undesirable and contradictory with the philosophy of Qurââ¬â¢an and the Maqasid al-Shariââ¬â¢ah.IDENTIFICATION OF THE MAQASID As already indicated the ulema have differed in their approach to the identification of the maqasid. The first approach to be noted is the purely t extualist approach, which confines the identification of the maqasid to the clear text, the commands and prohibitions, which are in themselves the carriers of the maqasid. The maqasid, according to this view, have no separate existence as such. Provided that a command or prohibition is tasrihi (explicit) and ibtidaââ¬â¢i (normative) it in itself conveys the maqsud of the Lawgiver.Although it is generally accepted that textual injunctions must be respected and observed as manifestations of the intentions of the Lawgiver, the majority approach to the identification of the maqasid takes into consideration not only the text but also the underlying ââ¬â¢illah or rationale of the text. 10 The chief exponent of Al-Maqasid, Abu Ishaq Ibrahim al-Shatibi , spoke affirmatively of the need to respect and observe the explicit injunctions, but added, that adherence to the obvious text must not be so rigid as to alienate the rationale and purpose of the text from its words and sentences.Such rigidity could, of course, then be just as much contrary to the maqsud of the Lawgiver as would be in the case of a conscious and direct neglect of that law. The preferred approach then is to read the text, whether it is of a command or a prohibition, in conjunction with its rationale and objective, for this is most likely to bear the greatest harmony with the intention of the Lawgiver. 11 Al- Shatibi elaborated that the maqasid that are known from such a comprehensive reading of the text are of two types, asliyyah (primary) and tabââ¬â¢iyyah (secondary).The former are the essential maqasid, or the daruriyyah, which the mukallaf must observe and protect regardless of his personal predilections, whereas the latter, the supplementary maqasid, or the hajiyyat, are those regarding which the mukallaf has some flexibility and choice. The comprehensive approach to the textual injunctions of the Shariââ¬â¢ah has given rise to two important questions. Firstly, the question that seeks to establish whether the means to a command, a wajib (obligation) or a haram (prohibition), should also be seen as integral to the goal and objective that is sought by that command.The general response given to this question is that supplementary aspects of commands and prohibitions are indeed integral to their objectives. Thus, it is generally accepted that whatever might be necessary for the completion of a wajib is also a part of that wajib, and that whatever may lead to a haram is also haram. There has, however, been some disagreement on this, emerging from certain areas of detail. The second question concerns the silence of the Lawgiver in respect of certain conducts, especially where a general reading of the relevant evidence casts light on the value of that conduct.The question may be formulated as follows: We know that the maqasid can be known from clear injunctions, but can they also be known from a general reading of the nusus (clear textual rulings) by way of induction? A l-Shatibiââ¬â¢s response to this question is possibly the most original. Page 5 of 7 Istiqraââ¬â¢ (induction), according to al-Shatibi, is one of the most important methods for identifying the maqasid of the Shariââ¬â¢ah. There may be various textual references to a subject, none of which may be in the nature of a decisive injunction.Yet their collective weight is such that it leaves little doubt as to the meaning that is to be obtained from them. A decisive conclusion may thus be arrived at from a plurality of inclining expressions. Al-Shatibi illustrates this with an important example. Nowhere in the Qurââ¬â¢an is there a specific declaration to the effect that the Shariââ¬â¢ah has been enacted for the benefit of the people, and yet, this must be the definitive conclusion that is to be drawn from the collective reading of a variety of textual proclamations. 12 To illustrate the point further we may give two more examples.There is no specific declaration in the textu al sources on the classification of the maqasid into the three categories of daruriyyah, hajiyyah and tahsiniyyah or on the conclusion that the Lawgiver has intended that these maqasid must be protected ââ¬â and yet, through istiqraââ¬â¢, this classification and conclusion has generally been accepted by the ulema. Again, there is no specific textual declaration espousing the claim that the protection of the five values of life, intellect, faith, lineage and property is of the most primary importance to the Shariââ¬â¢ah ââ¬â but once again, through istiqraââ¬â¢, this has also been generally accepted by the ulema.It is also to be noted that the inductive method is not confined to the identification of maqasid-cum-masalih alone, but extends to commands and prohibitions. 15 Conclusions arrived at through istiqraââ¬â¢, such as those in the above paragraph, are of great overall importance to the understanding and implementation of the Shariââ¬â¢ah. They are not to b e seen as being subject to doubt or lacking in credibility by way of being based on speculative reasoning. 14 In fact, al-Shatibiââ¬â¢s own position on this was to go so far as saying that the conclusions and positions established through istiqraââ¬â¢ are he general premises and overriding objectives of the Shariââ¬â¢ah, over and above the level of the specific rules. Al-Shatibiââ¬â¢s approach to the method of induction is reminiscent of knowledge that is acquired of the personality and character of an individual through a sustained association and observation of conduct of that individual. This kind of knowledge is broad and holistic as it is enriched with insight, and is likely to be more reliable compared to, say, knowledge based only on the observation of odd and isolated incidents in the daily activities of that individual.AL-MAQASID AND IJTIHAD Having expounded his theory of Al-Maqasid, al-Shatibi advocated and accentuated the need for knowledge of the science of A l-Maqasid as a prerequisite to the attainment of the rank of a mujtahid (jurist). Throughout Muslim history, those who neglected acquiring mastery over the science of Al-Maqasid did so at their own peril, as it made them liable to error in ijtihad. Included amongst these were the ahl al-bidaââ¬â¢ (the proponents of pernicious innovations), who only looked at the apparent text of the Qurââ¬â¢an without pondering over its ultimate aims and objectives.These innovators (an allusion to the Kharijites) held steadfastly to the literal text of even the mutashabihah (the intricate segments of the Qurââ¬â¢an) and premised many conclusions on them. They took a fragmented and atomistic approach to the reading of the Qurââ¬â¢an, which failed to tie up the relevant parts of the text together. The leading ulema have, on the other hand, always viewed the Shariââ¬â¢ah as a unity, in which the detailed rules were to be read in the light of their broader premises and objectives. 6 Ibn à ¢â¬â¢Ashur, the author of another landmark work on Al-Maqasid, also stressed that knowledge of the science of Al-Maqasid was indispensable to ijtihad in all its manifestations. 1 Some ulema, who confined the scope of their ijtihad only to literal interpretations, found it possible, ibn ââ¬ËAshur observed, to project their personal opinions into the words of the text, but fell into error as they were out of touch with the general spirit and purpose of the surrounding evidence. We may illustrate this by reference to the differential views taken by the ulema with respect to whether the Zakah on commodities, such as wheat and dates, must be given in kind or could also be given in their monetary equivalent. The Hanafis validated the possibility of this substitution, but some ulema held otherwise. The Hanafi view was founded on the analysis that the purpose of Zakah was to satisfy the needs of the poor, which could just as easily be achieved with the monetary equivalent of the commod ity.Ibn Qayyim al-Jawziyyah likewise observed that where the ahadith on the subject of sadaqah al-fitr (the charity due on the Eid after Ramadan) sometimes referred to dates and at other times to raisins or food grains, the common purpose in all this was to satisfy the needs of the poor, which could be done with any of these staple foods of Madinah and its environs at that time. The purpose in any of these ahadith was not to confine the payment of the sadaqah to a particular commodity.A similar example relates to the issue of whether a person may pay his Zakat ahead of time, that is, prior to the expiry of the one year period when it becomes due, and whether he is liable to pay again if he has already paid before that time. Imam Malik, drawing an analogy with Salah, ruled affirmatively that the person would be liable to pay again. Subsequent Maliki jurists, including Ibn al-ââ¬ËArabi and Ibn Rushd, however, disagreed with this position and ruled that early payment of Zakah was pe rmissible.Indeed, if someone performs his Salah before its due time, he must perform it again at its proper time. But, there is a difference between Salah and Zakah, in that the former is time-bound to specific times but the latter is not in any such similar ways. Hence, Zakah may be paid earlier, especially if it is prepaid by only a few weeks. Scholars who have taken a non-literalist approach, on the other hand, have often been criticised for departing from certain parts of the textual sources.Imam Abu Hanifah, for example, was criticised by the Ahl al-Hadith (the Traditionalists), for having departed on occasions from the wordings of particular ahadith. It turns out upon closer inspection, however, that such scholars departed from the text only when they had reached a different conclusion by reading that particular text in the context of the of the other relevant evidence in the Qurââ¬â¢an and Sunnah. Disharmony and conflict between the aims and objectives of the Shariââ¬â¢ ah and its specific rulings may arise latently.A mujtahid or a judge may issue a ruling or a decision which appears at that time to be consistent with the text and maqsud of the Shariââ¬â¢ah. With time and further scrutiny, however, it may prove to be not so consistent. A judge may, for example, uphold a duly signed contract and make it binding on the parties. With time, however, the contract may prove to be grossly unfair on one of the parties. In such an eventuality the judge or the mujtahid can hardly ignore the attendant unfairness and insist on the strict adherence to the letter of the contract.Indeed, according to the Shariââ¬â¢ah laws of obligations, a contract is no longer a governing instrument between the shariââ¬â¢ah al-ââ¬Ëaqidayn (the contracting parties) if it becomes an instrument of injustice. The judge must therefore, in order to uphold the maqsud of justice, a primary and all-pervasive characteristic objective of the Shariââ¬â¢ah, set aside the contr act. The judge or the mujtahid must, likewise, give priority to the maqasid whenever there is such a latent discord. These discords or conflicts are most likely to occur where the specific rulings have been arrived at through the doctrine of Qiyas (Analogy).Thus, where a rigid adherence to Qiyas may lead to unsatisfactory results, recourse may be had to Istihsan (Juristic Preference) in order to obtain an alternative ruling that is in greater harmony with the objectives of the Shariââ¬â¢ah. An important feature of the ââ¬ËMaqasidiââ¬â¢ (objectives-based) approach in relation to ijtihad and the formulation of specific rules is the attention that the mujtahid must pay to the consequences of his rulings. Indeed, an ijtihad or fatwa would be deficient if it failed to contemplate its own maââ¬â¢alat (consequences).The importance of such contemplation is demonstrated by the Prophetââ¬â¢s Sunnah. Therein, we note instances where the Prophet paid much attention to the possibl e consequences of his rulings, often in preference to other considerations. Thus, for example, although acutely aware of the treason and subversive activities of the Munafiqun (the Hypocrites), without and within the Muslim community, we find that he decided not to pursue them, stating simply that ââ¬Å"I fear people might say that Muhammad kills his own Companionsâ⬠.Similarly, although he personally would have liked very much to accept and execute ââ¬ËAââ¬â¢ishah Siddiqahââ¬â¢s suggestion to restore the Kaââ¬â¢bah to its original proportions, as founded by the patriarch Prophet, Ibrahim, again, we find that he decided not to, saying ââ¬Å"I would have done so if I didnââ¬â¢t fear that this may induce our people into disbeliefâ⬠. In both these instances, therefore, the Prophet did not take what would have been thought to be the normal course because of a foresight of the potential adverse consequences. Finally, we must turn to ijtihad in the context of cri mes and penalties.Of course, the normal procedure here is to apply the punishment whenever the cause and occasion for it is present. There may, however, be instances where to pardon the offender would be a more preferable course to take. The mujtahid and the judge must remain open and alert to such possibilities and reflect them in their judgements whenever so required. Al-Shatibi has in this connection drawn a subtle distinction between the normal ââ¬â¢illah that invokes a particular ruling in a given case and what he terms as ââ¬Ëillah tahqiq manat al-khas (the verification of the particular) in the issuance of ijtihad and judgement.The mujtahid (scholar) may investigate the normal ââ¬Ëillah and identify it in the case, for example, of a poor person who qualifies to be a recipient of zakah, but such an enquiry may take a different course when it is related to a particular individual as to what might seem appropriate or inappropriate to be applied in a particular case. The mujtahid needs therefore to be learned not only of the law and specific evidence but must also have acumen and insight to render judgements that are enlightened by both the overall consequences as well as the special circumstances of each case.CLASSIFICATION OF MAQASID AL SHARIââ¬â¢AH Although there are different classifications of maqasid al-Shariââ¬Ëah , Muslim cholarsgenerally classified them into three main categories: daruriyyat (essentials), hajiyyat (needs)and tahsiniyyat (embellishments). The essentials ( daruriyyat ) are particulars that are required and considered as vital for the founding of wellbeing in this world and the Hereafter. If society in some way neglects them, the outcome will be anarchy together with disorder of the functionality of the society which will result in total collapse.The essential masalih (plural of maslahah) or daruriyyat are further divided into five: (i) Preservation of faith/religion (Din); (ii) Preservation of the life(afs); (iii) Pres ervation of lineage/descendents/procreation (asl ); (iv) Preservation of property ( Mal ); and (v) Preservation of intellect/reason (ââ¬ËAql ). The embracement of the mentioned values is obligatory to ensure normal functioning of society and welfare of individuals. It is an obligation of society and people to implement all necessary measures to prevent or eliminate all the barriers that will hinder the realization of these values.The Shariââ¬â¢ah constantly seeks to embrace and endorse these values and enhance procedures for their continuation and progression. Furthermore, Islam as religion is greatly concerned with eradication of poverty and hardship of individuals and community, which is in consistency with the aims of Shariââ¬â¢ah. This is to ensure that people have prosperous life and that there will be no disruption to their normal life. The needs (hajiyyat ) serve as complementary to the essentials. Without the needs, people will face hardship.However, non-existence o f the needs will not create complete disruption of the normal order of life as is the case with the essentials. Ibn Ashur defined the meaning of complementary necessities in the following manner: ââ¬Å"It consists of what is needed by the community for the achievement of its interest and the proper functioning of its affairs. If it is neglected, the social order will not actually collapse but will not function well. Likewise, it is not on the level of what is indispensable (daruri ). The embellishments ( tahsiniyyat ) relate to matters which bestow enhancement in the societyand guide to improved life.The admirable illustrations are Shariââ¬â¢ah ââ¬â¢s guidelines as clean body and attire for purpose of prayer, offering charity and avoiding lavishness and recommendation of supererogatory prayers (ââ¬Ëibadat ). The rationale of all these are the accomplishment of integrity and perfection in entire fields of a personââ¬â¢s behavior. However, without these values the society will still be able to function and normal life process will not be interrupted. The illustrations of these matters are: voluntary ( sadaqah),and ethical and moral rules, and others. MAQASID AL-SHARIââ¬â¢AH AND ISLAMIC FINANCEThe significance of the Maqasid al-Shariââ¬â¢ah in Islamic finance originates from the perspective of the wealth in Islamic law. This significance relates also to the objectives of the Islamic law in finance and business transactions and to the overall goals of Shariââ¬â¢ah in wealth. The protection and preservation of the wealth is categorized in the sphere of necessary matters (daruriyyat). In previous section it has been elaborated that essentials necessities are those which, without their preservation, there would be disorder and anarchy in society.The abolishment of preservation for these matters would have for result loss of everything that we embrace as valued (Ibn Ashur, 2006). This characterization and classification of Maqasid al-Shariââ¬â ¢ah demonstrates the most important position of the wealth and the substance of the finance in Islamic law. Therefore, it must be highlighted here that the finance is recognized by Maqasid al-Shariââ¬â¢ah as valuable aspect of life. Furthermore, the finance is preserved by Islamic law in form of Islamic lawful decisions and guidelines.It is essentially important to stress on the realization of Maqasid al-Shariââ¬â¢ah in the current Islamic finance transactions because of the several important reasons. First, there is a strong relationship between the objectives of Maqasid al-Shariââ¬â¢ah and the objectives of business transactions, as can be observed from the position of the wealth within Islamic law and Maqasid al-Shari'ah that requests the preservation of wealth in everyday business activities and the promotion of socially responsible activities.As a result, if objectives of Maqasid al-Shariââ¬â¢ah in business transactions are neglected, it may result in poverty and an archy. Second, the business transactions in domestic and international trade should be based on the principles of Islamic law, and the fundamental objectives of Maqasid al-Shariââ¬â¢ah in finance and business shall be applied as core guidelines to implement all types of financial transactions. Third, the particular objectives of Maqasid al-Shariââ¬â¢ah in business transactions must have perpetuity and constant outlook of the universal objectives of Maqasid al-Shariââ¬â¢ah .Last but not the least, the regulations of business transactions should be within the rules and the requirements of Maqasid al-Shariââ¬â¢ah and Islamic law. In other words, Maqasid al-Shariââ¬â¢ah must administer and regulate the Shariââ¬â¢ah principle of the Islamic finance. CONCLUSION The purpose of every civilization is to promote peace, prosperity, and freedom for its own members and for all others through compassionate justice.The challenge for all of us therefore is how to do this. Hence, T he One (Allah) Who creates knows, surely the One Who knows will speak. Since He will speak, surely He will speak to those who possess consciousness and thought, and those who will understand His speech. Since He will speak to those who possess thought, surely he will speak to mankind, whose nature and awareness are the most comprehensive of all conscious beings and indeed He has done by revealing the Quran.As much as we understand Maqasid al-Shariââ¬â¢ah which are undoubtedly rooted in the textual injunctions of the Qurââ¬â¢an and Sunnah, we will achieve the goal and purpose that is advocated and upheld. 1. MAQASID AL-SHARIââ¬â¢AH IN ISLAMIC FINANCE: AN OVERVIEW, by mirza vejzagic 2. AL-MAQASID AL-SHARIââ¬â¢AH THE OBJECTIVES OF ISLAMIC LAW, Mohammed Hashim Kamali 3. Maqasid al Shariââ¬â¢ah: Strategy to Rehabilitate Religion in America by Dr. Robert D. Crane 4. The Collection of Risale-i Nur, The Letters by Said Nursi
Thursday, January 2, 2020
The Transformation of a Woman - Ibsens a Dolls House
The Transformation of a Woman In Henrik Ibsenââ¬â¢s play, A Dollââ¬â¢s House, the character of Nora Helmer is a woman who undergoes a profound life revelation that results in her becoming a woman with a belief structure and understanding of self that is far ahead of her time. At the beginning of the play, Nora thinks as a woman of her era; her identity is formed as her fatherââ¬â¢s daughter and continued as a wife to Torvald Helmer. At the end of the play Nora ââ¬Å"discovers her individuality then walks out on her husbandâ⬠(Ramsden). A primary theme of the play is that Nora is a doll that is living in a dollââ¬â¢s house. (Alexander 381--390) The entire play is set in one room of the Helmer household. This reinforces the sense that Nora isâ⬠¦show more contentâ⬠¦Once Helmer discovers Noraââ¬â¢s deceit she hopes he will see the sacrifice that she has made, telling him ââ¬Å"I have loved you above everything else in the worldâ⬠. Instead he cries out, ââ¬Å"she who was my joy and prideââ¬âa hypocrite, a liarââ¬âworse, worseââ¬âcriminal!â⬠His concern is only for himself, pronouncing ââ¬Å"Now you have destroyed all my happiness. You have ruined all my future.â⬠He worries, ââ¬Å"I may be falsely suspected of having been a party to your criminal action. Very likely people will think I was behind it allââ¬âthat it was I who prompted you.â⬠He tells Nora she must stay in the home to uphold the appearances of marriage ââ¬Å"but naturally only in the eyes of the worldâ⬠, and that she will not be allowed to raise the children. Upon realizing they are free of exposure Helmer instantly does a complete reversal in his outrage towards Nora, telling her, ââ¬Å"I have forgiven you everything. I know that what you did, you did out of love for me.â⬠But it is too late for Nora. A Dollââ¬â¢s House becomes an astoundingly radical play about womenââ¬â¢s historical transition from be ing generic family members (wife, sister, daughter, mother) to becoming individuals (Moi 256--284). She realizes she has been done an injustice. ââ¬Å"You and papa have committed a great sin against me. It is your fault that I have made nothing of my life.â⬠Nora tells Helmet, ââ¬Å"You donââ¬â¢t understand me, and I have never understood you eitherââ¬âbefore tonight.â⬠SheShow MoreRelatedA Critics Opinion of a Dolls House1743 Words à |à 7 PagesDestiny Maxfield Mrs. Collar Engl. 1302 19 November 2012 A Criticââ¬â¢s Opinion of A Dollââ¬â¢s House In Henrik Ibsenââ¬â¢s A Dollââ¬â¢s House many views could be seen from both sides of the gender world. Critics will argue about the true meaning of the story and why Ibsen wrote the story. The main points of the play that critics discuss are sexuality i.e. feminism, the wrong doing of the father figure, and spiritual revolution. I believe these critics are each right in their own way from my understanding of theRead MoreAnalysis of A Dolls House Essay1108 Words à |à 5 Pagesplaywrights transformation of historical reality has on an audience. Henrik Ibsens widely regarded work, A Dolls House, was first introduced in 1879 as a theatrical presentation of human rights. Today, Ibsens work remains as such, although often conveyed as more focused on womens rights. The Norwegian playwrights vision of a seemingly common home is quickly translated through Ibsens use of symbolism, setting, and diction. Symbolism is a key aspect in much of Ibsens writing, muchRead MoreA Doll s House By Henrik Ibsen1639 Words à |à 7 PagesIn the play A Dollââ¬â¢s House, Henrik Ibsen examines the roles of a woman during the nineteenth century in a male dominated Victorian society. The play is a well-played out journey of the main character, Nora, self-discovery and struggles against the oppression of her husband Torvald and the society he represents. Nora, who is the wife of Torvald Helmer, is the heroine of the play in the end. At the beginning of Act I, the scene is a clear picture of the lifestyle of the Helmerââ¬â¢s household. TheRead More Comparing Edna of Kate Chopins The Awakening and Nora of Henrik Ibsens A Dolls House 1038 Words à |à 5 PagesComparing Edna of Kate Chopins The Awakening and Nora of Henrik Ibsens A Dolls House Kate Chopins work, The Awakening, and Henrik Ibsens play, A Dolls House, were written at a time when men dominated women in every aspect of life.à Edna Pontellier, the protagonist in The Awakening, and Nora, the protagonist in A Dolls House, are trapped in a world dominated by men.à The assumed superiority of their husbands traps them in their households.à Edna and Nora share many similarities, yetRead More Comparing A Dolls House and Oedipus Rex Essay1672 Words à |à 7 PagesComparing A Dolls House and Oedipus Rex Ibsens drama A Dolls House, serves as an example of the kind of issue-based drama that distinguishes Ibsen from many of his contemporaries. The plays dialogue is not poetic, but very naturalistic, and the characters are recognizable people. Given the sense of modernity which the play possesses it seems unusual to compare it to a Greek tragedy produced more than two-thousand years previously. On closer examination however, thereRead More Essay on Animal Imagery in A Dolls House974 Words à |à 4 PagesAnimal Imagery in A Dolls House à Animal imagery in Henrick Ibsens play, A Dolls House is a critical part of the character development of Nora, the protagonist. Ibsen uses creative, but effective, animal imagery to develop Noras character throughout the play. He has Torvald call his wife his little lark(Isben) or sulky squirrel(Isben) or other animal names throughout the play. He uses a lot of bird imagery-calling her many different bird names. The name Torvald uses directlyRead More Symbolism in A Dollââ¬â¢s House Essay949 Words à |à 4 PagesHenrik Ibsenââ¬â¢s ââ¬Å"A Dollââ¬â¢s Houseâ⬠is a controversial play focusing on the marriage of Nora and Torvald Helmer. The play is filled with symbols that represent abstract ideas and concepts. These symbols effectively illustrate the inner conflicts that are going on between the characters. Henrik Ibsenââ¬â¢s use of symbolism such as the Christmas tree, the locked mailbox, the Tarantella, Dr. Rankââ¬â¢s calling cards, and the letters allows him to give a powerful portrayal to symbolize aspects of characters andRead MoreComparison of A Dolls House and Antigone1248 Words à |à 5 Pagesââ¬Å"The Empowered Woman, she moves through the world with a sense of confidence and grace. Her once reckless spirit now tempered by wisdom. Quietly, yet firmly, she speaks her truth without doubt or hesitation and the life she leads is of her own creation.â⬠--Excerpt from ââ¬ËThe Empowered Womanââ¬â¢ by Sonny Carroll In my mind, Sonny Carrollââ¬â¢s poem perfectly represents what an empowered woman should be; firm, determined and able to stand on her own feet. The characters of Nora and AntigoneRead More Analysis Of Ibsens A Dolls House Essay1839 Words à |à 8 PagesA Doll House A critical Analysis When Nora slammed the door shut in her dolls house in 1879, her message sent shockwaves around the world that persist to this day. I must stand quite alone, Nora declared after finding out that her ideal of life was just a imagination of her and that all her life had been build up by others peoples, specifically her husband and her dad ideas, opinions and tastes. Nora is the pampered wife of an aspiring bank manager Torvald Halmer. In a desperate attemptRead More Comparison Between the Characters of Antigone and A Dollââ¬â¢s House1456 Words à |à 6 PagesA Comparison Between the Characters of Antigone and A Dollââ¬â¢s House à à à There have always been fundamental differences between the mentalities of the male and female sexes. At one time, women were considered as a possession of the father or husband. Women were denied participation in public life, they had restricted access to education, and they werent legally allowed to own property. This oppression of women did not prevent them from fighting for, and obtaining, equal rights.à It seems that
Wednesday, December 25, 2019
Violence in Sports - 1840 Words
Level 3 PE Violence in Sport and its impact on NZ society Gaby Sansom In my report, I am going to be examining the role that violence plays in New Zealand sport and its impact on the New Zealand society. I will be addressing this topic from a rugby perspective therefore most of my examples will be rugby related. This is because rugby is one of the main sports in New Zealand to the extent that it has become an icon for us. No matter where you are in the world, when you ask someone what they know of NZ, they will respond with either ââ¬Å"kiwiâ⬠, ââ¬Å"greenâ⬠or ââ¬Å"rugby/All Blacks.â⬠The main idea of my essay is that violence in sport is becoming too violent so is therefore ruining the game. The aim of my essay is to evaluate how rugby and violence in sport are impacted and related and if violence in sport is ruining rugby in NZ. Since rugby is such a high contact sport to the point that its a collision sport, violence is always going to be incorporated in rugby, but it is important to draw the line as to what is too violent. Before I begin, it is important that I address what I am referring to when I say ââ¬Å"violence.â⬠What is violence? Violence is defined as ââ¬Å"behaviour involving physical force intended to hurt, damage, or kill someone or something.â⬠What is specifically violence in sport? Violence in sport refers to behaviour outside the rules of sport. For example, in boxing, punching someone is not violent as it is within theShow MoreRelatedViolence in Sports1659 Words à |à 7 PagesUnfortunately, violence has become a part of everyday life in our world. It can be witnessed in many forms and of different proportions in numerous situations. Never, under any circumstances is violence good. When one thinks of violence, thoughts may arise of war, people committing violent acts against others, domestic violence within families, and not to mention the abundance of television shows and movies that are packed with sadistic, yet entertaining violence of all sorts. Over the past coupleRead MoreSports Are Linked with Violence and Aggression1136 Words à |à 5 Pagespositives that come fr om playing sports; most of the time sports are linked with violence and aggression. (Wann)(SV;SV). Fights and violence in sports has been on the rise as of lately. Players are being much more aggressive than ever before. ââ¬Å"Some level of violence will always remain in sportsâ⬠such as football, hockey, and rugby (ââ¬Å"Violence Inevitableâ⬠). Sports such as these thrive off of violence and they must if they are to stay around. This violence has impacted sports from the players to the fansRead MoreViolence in sports refers to the physical acts committed in contact sports such as soccer, hockey,600 Words à |à 3 Pages Violence in sports refers to the physical acts committed in contact sports such as soccer, hockey, football and basketball. These acts of violence can include intentional attempts or threats to physically harm another player by the athletes and coaches engaged in spectator sports. Sports violence is widespread with its roots being traced back to the times of Ancient Roman gladiator fights and chariot races. In todayââ¬â¢s sports culture, there is a high price placed on victory and sports fans haveRead More Sports Violence in Relation to Preserving Values in Society Essay808 Words à |à 4 Pages post-game sports riots, and increasing injuries are all images of todayââ¬â¢s sports that are familiar to us. In recent years players and fans alike have shown increased aggression when it comes to sporting events. One of the most disturbing trends in sports is the increasing frequency and severity of violence. Injuries and deaths among participants are on the rise, as are injuries and deaths among fans and spectators. Violence in sports is an important issue because sports themselves areRead MoreThe Violence Of The Sports Essay1324 Words à |à 6 Pagestalent and therefor deserve to have their own sports. They should not have to share with the lesser sex. The main reason for keeping them separated? Money. While countless reports show the difference in male and female salaries, they are not required to know males create a larger profit than female athletics. The University of Oklahoma, for example, is famous for football and sometimes menââ¬â¢s basketball. The stars of the sports grace the covers Sports Illustrated and ESPN columns. They are the facesRead MoreParent Violence in Sports935 Words à |à 4 PagesCauses of Parent Violence in Athletics In towns across the nation youth sports is being changed by one thing, violent parents. Society today is experiencing a new phenomena in which parents of children participating in organized sport lash out at other parents, coaches and even players in youth age groups. This all can be traced to three factors; the emotional attachment of parents to their child, the financial investment throughout sports, and simply the lack of knowledge a parent has for theRead MoreEssay on Violence in Sports1396 Words à |à 6 PagesViolence in Sports With the increase in society taking a stance against violence, sports has become an area where some feel that the violent acts such as the hitting and fighting that occurs should be eliminated. It is very difficult to change the way that a game is played because people have been playing it that way for years. The violence in sports needs to be eliminated because of the extreme cases that continue to haunt many of the leagues and the players themselves. There are many theoriesRead MoreThe Prevalence Of Violence On Sports Essay2095 Words à |à 9 PagesViolence and Aggression In Sports Introduction The prevalence of violence in sports is not simply a modern American problem. There has probably never been a society anywhere on earth without some degree of sports-related interpersonal violence. Roman gladiators, many of whom were volunteers, risked death every time they stepped into the arena. The ritual ball games of Aztec and Mayan culture ended in human sacrifice. The chariot races of ancient Constantinople were accompanied by spectator violenceRead MoreBoxing and Violent Sporting Events1631 Words à |à 7 Pagesviolent-physical-sports-should-be-banned Should violent sports be banned? Contact this writer Should violent sport be banned? YES There should be nothing violent about sporting, yet today violent sports has so dominated à the entertainment arena, that some people seems to live by it, and cant get enough of it. These kinds of sports however, should be banned for several reasons. à Violence begets violence, and once there areà limited restrictions, generations after generations will be caught in aRead MoreDeviance in Hockey2210 Words à |à 9 PagesViolence in ice hockey has been an identifying staple in the sport since ââ¬Å"the first hockey leagues formed in the mid-1880ââ¬â¢s,â⬠(Ice Hockey Origins, Growth and Changes in the Game). Since the modern era of hockey, and the creation of the Stanley Cup, hockey has been viewed as one of the most violent sports in western civilization. Clarence Campbell, former NHL President has even said that ââ¬Å"[w]ithout violence, there would be no such thing as hockey,â⬠(Coakley). To an extent hockey is unmatched in illegal
Tuesday, December 17, 2019
A Violation Of The Espionage Laws - 1407 Words
Despite Mitchell s letter, the New York Times declined the order and, as a result, the government got a restraining order against them so no further articles could be published (Moise 921). Because of the restraining order against the New York Times, Daniel Ellsberg went to the Washington Post and gave copies of the secret documents for them to publish on their own. When the government found out about the exchange between the Washington Post editor and Ellsberg, they informed the editor that further publishment of the Pentagon Papers would be a violation of the Espionage Laws. Despite this warning, the editor proceeded to publish articles. When the case was considered by the United States Supreme Court, the ruling was 6-3, which established a precedent that allowed publication of sensitive information, even if the government tried to mask it from the people (The Pentagon Papers: Free- At Last 22). Because of the New York Times v. United States court decision, the First Amendment righ t of freedom of press and prior restraint rights were protected by ensuring that the government generally did not have the power to limit what gets published, unless peopleââ¬â¢s lives were at stake, by depriving them of knowing information in a time of war. Prior to this ruling, First Amendment cases that involved times of war tended to favor the government. However, in cases that did not involve times of war, the Court ruled in favor of the press. The impact of this case has been to demonstrateShow MoreRelatedCase Analysis : Schenck V. United States852 Words à |à 4 PagesUnited States 1. Case Title: The title of the case is Schenck V. United States; it took place in 1919. The plaintiff is the United States and the defendant is Charles Schenck. 2. The law: This case involves the Espionage Act and the first amendment. United States convicted Schenck on the basis of violating the Espionage Act, specifically Section 3, which states when the United States is at war, people can not willingly cause or attempt to cause disloyalty and refusal of duty in the military or navalRead MoreBarack Obama s Presidential Debates1110 Words à |à 5 PagesSnowden and former NSA executive Thomas Drake faced charges of violations of the Espionage Act (the Act). Snowden, the former CIA employee and government contractor who in 2013 leaked classified information from the NSA, created the tempest during this administration under the Espionage Act and fled the country and remains at large presumably residing in Russia.. Drake challenged the DOJ and faced his charges under the Espionage Act. His concerns about wasteful government spending at theRead MoreCorporate Espionage653 Words à |à 3 PagesCorporate Espionage Introduction Corporate espionage is and interesting topic and it mirrors espionage that is conducted by governments except for the fact that the activities are directed at commercial purposes as opposed to national security or other related items. Corporate espionage, also called industrial or economic espionage, encompasses a wide range of different activities that involve the illegal acquisition of trade secrets or other corporate information that can be used for financialRead MoreThe Development Of American Law1333 Words à |à 6 PagesHere was the development of American Law. Americans updated the way of creating laws and pursuit from the beginning of the common law. Actually, to be an elected citizen representatives, the legislature suppose to make a law, named ââ¬Å"statutesâ⬠. Therefore, courts must apply the law reasonably and regularly like the U.S. Constitution requested it. The same thing for American society, there is a big different during the Industrial Revolution, it esta blished administrative regulations in order to leadingRead MoreSchenck v. United States: A Federal Crime1507 Words à |à 7 Pageswas arrested and convicted of violating the Espionage Act of 1917. This was the time the WWI one had broken out, the government need men to fight. They were short staffed for that to work and they need man to fight this war so the military started selecting citizen randomly to draft. Schenck fought against this draft saying this in a way it was like slavery. When the United States entered WWI in 1917, Congress passed a law called the Espionage Act. The law stated that during wartime obstructing theRead MoreIntellectual Property Protection and Enforcement Essay1365 Words à |à 6 Pageshas a significant value to both individuals and businesses, providing in the case of large companies, over one half of their value on return. Since intellectual property rights are so important to the U.S. economy and its citizens, federal and state law provides protection, for example, civil damages and criminal penalties to be assessed against infringers. Due to the importance of intellectual property to a business, I donââ¬â¢t think that its protection and enforcement is going to be a thing of the pastRead MoreEssay about Espionage Act of 1917 and Sedition Act (Amendment) of 19181468 Words à |à 6 PagesEspionage Act of 1917 and Sedition Act (Amendment) of 1918 à à à à à On April 2nd 1917, President Woodrow Wilson of the United States of America, went before Congress and called for a declaration of war. Both the House and the Senate voted overwhelmingly in favor of going to war with Germany.?# This was an act that led to much resistance among the American people. Not four months earlier the American people re-elected President Wilson, partly because of his success in keeping the United StatesRead MoreWikileaks : A Project Of The Sunshine Press1742 Words à |à 7 Pageswho adhere to this point of view argue that WikiLeaks is in direct violation of the espionage act of 1917. The espionage act was put in place in 1917 and it states that, ââ¬Å"this law was designed to prevent any obstruction of military operations and made it illegal for any person to transmit information that interferes with the United States Armed Forces during a time of warâ⬠(Castaldy). WikiLeaks activities fall under the espionage act and that it has rele ased a great number of classified informationRead MoreProblems with Ethiopiaââ¬â¢s Unofficial Cyber Espionage Essay1038 Words à |à 5 Pagesadvanced in cyber espionage against its citizenââ¬â¢s. Innocent journalist from local and from other countries are being tortured, killed and imprisoned for speaking their opinions to the world. Ethiopiaââ¬â¢s unofficial cyber espionage program targets innocent journalists and violates the United Nations-The International Covenant on Civil and Political Rights - Article 19 Freedom of Expression. The purpose of this paper will address problems with Ethiopiaââ¬â¢s unofficial cyber espionage and evaluate the effectsRead More The F.B.I. Essay1111 Words à |à 5 PagesThe F.B.I. To uphold the law through the investigation of violations of federal criminal law; to protect the U.S. from foreign intelligence and terrorist activities; to provide leadership and law enforcement assistance to federal, state, local, and international agencies; and to perform these responsibilities in a manner that is responsive to the needs of the public and is faithful to the constitution of the U.S.: this is the mission of the Federal Bureau of Investigation. The agency now
Sunday, December 8, 2019
Managerial Accounting Journal of Accounting Education
Question: Discuss about the Managerial Accounting for Journal of Accounting Education. Answer: Management Accountant has critical position in a company having the responsibility of securing the assets of the organization and monitoring it from Frauds activities. The management accountant is risk taker, owners of the assets, organizers and the strategists of the organization. As an accountant of the association, it is an essential obligation to guarantee that the individual interest ought not to tracking stock into the contention with the enthusiasm of the organization (DRURY 2013). Employees and colleagues who involve in fraud, they must be suspended immediately. Furthermore, if such situation occurs, it must be instantly conveyed to the compliance and fraud department as well as the HR department of the company. As an Accountant the following steps should be taken The diverting of organization's assets for individual use is an unethical movement and cannot be acknowledged. Primarily action will be taken that, take away all control of the asset for any suspicious activity of the organization, investigation will be conducted, and clues against him have to be collected and report it. He is my colleague or the immediate supervisor it will not be a good to approach to talk to him face to face because it is related to organization's asset and the matter is quite genuine. (Braun 2013) 2. Cost of goods manufactured is 1617600 the calculation is given in Table 1. Cost of goods sold is 2076600, the calculation is given in the Table 1. Details Amount Amount Direct: Material 378000 Labor 480000 Prime cost 858000 Indirect: Material 84000 Labor 186000 Dep. Of manuf. Equip. 264000 misc. Plant O/H 135000 Property tax on manuf. Plant building 28800 Plant Utility 92400 Factory cost (Gross) 790200 opening W-I-P 140400 Closing W-I-P -171000 759600 Factory cost (Net) or cost of goods manufactured 1617600 General office expenses 305400 Depreciation of office equipment 123600 429000 Cost of production 2046600 Open. Fin. Goods 540000 Close. Fin. Goods -510000 30000 Cost of Goods Sold 2076600 Marketing distr. Cost 30000 Cost of Sales 2106600 Table 1: Cost Sheet (c) Inventorial cost are direct and indirect raw material which is 378000 and 84000 respectively, opening and closing W-I-P and Finished goods which are 140400 171000 and 540000 510000 respectively. Whereas period cost is general expenses, depreciation on office equipment and marketing and distribution cost which are 305400, 123600 and 30000 respectively. (d) The value of the cost of goods manufactured in the income statement is Rs. 1617600. However, Cost of goods manufactured schedule is used to determine the period cost of producing products. This amount is achieved after transferring it finished goods statement. Example is discussed below in Table 3. COST SHEET Particulars amt amt Direct materials used Opening R. M. 5200 Cost of R.M. Purchased 40000 total R.M. 45200 Closing R.M. -4000 Total R.M. used 41200 Direct labor 100000 Manuf. O/H Indirect R.M. Labor 40000 dep. And other fact. Exp. 13850 53850 Total manuf. O/H 195050 Open. WIP 120000 Close. WIP -95000 25000 Cost of goods manuf. 220050 Income Statement Particulars amt amt amt Sales 450000 COGS Open. Fin. Goods 14200 Cost of goods Manuf. 22300 Total good avail. For sale 36500 Close. Fin. Goods -10900 COGS 25600 Gross Profit 424400 Selling exp. 86300 Admin. Exp: Off. Salary 30000 Dep. Off. Equip. 11500 insurance 15000 Total Admin exp. 56500 Total operate. Exp 142800 EBIT 567200 Interest -4562 EBT 562638 Tax -15632 NET INCOME 547006 Table 3. Cost Sheet 3.Budgeted manufacturing overhead rate of each department is given below in Table 4. Manuf. O/H rate Depart. 100 = 57500/4000 =14.35/machin. Hr. Manuf. O/H rate Depart. 200 = 62500/8000 =7.18/ machine hr. Table 4. Budgeted overhead manufacturing head Journal Entries Sl.no. Particular Dr. Cr. 1. Material Control Deprt. 100 A/c 110000 To, Accounts Payable A/c 110000 2. W-I-P Control Depart. 100 A/C 32500 Manuf. O/H Control Depart. 100 A/C 7500 To, Material Control Depart. 100 A/c 40000 3. W-I-P Control Depart. 100 A/C 52500 Manuf. O/H Control Depart. A/C 11000 To, wages payable control A/C 63500 4. Manuf. O/H Control Depart. 100 A/C 17250 Lease payable control A/C 16250 To, Utilities payable control A/C 1000 5. W-I-P Control Depart. 100 A/C 11500 To, Manuf. O/H Allocated A/C 11500 Total cost of the Job A in given below in Table 5. Particulars Amt(Rs.) Direct Material Depart. 100 32500 Direct Material Depart. 200 13500 Direct Manufacturing Labor depart. 100 52500 Direct Manufacturing Labor depart. 200 53500 Manufacturing O/H Depart. 100 11496 Manufacturing O/H Depart. 200 2343 TOTAL 165839 Table 5. Total job cost An allocation base is the premise whereupon a substance dispenses its overhead expenses. (Kaspina et al. 2014) An allocation base appears as an amount, for example square footage involved. Taken a toll designations are for the most part used to dole out overhead expenses to created stock, as needed by a few accounting systems. The normal portion process in a multi-division organization is: Assign working division costs to items and administrations. Allocate administration division expenses to working offices. A decision marker that a designation base is fitting is when changes in the portion base relate to changes in the real cost. Here are a few cases of appropriation allocation bases: The PC administrations office allots its costs taking into account the quantity of PCs utilized by each working division, or by the quantity of administration calls to each working office. The HR office distributes its costs given the quantity of representatives working in each working division. Most associations utilize a little number of assignment bases to allot overhead expenses; however, a point by point movement based costing system may utilize a significant expansive number of them. Supervisors ought to know about each allotment base being utilized, since it is the premise for overhead charges being allocated to their specializations. They may adjust the exercises of their areas of expertise to decrease their utilization of every designation base, subsequently lessening the costs allotted to the department. For example: Allocating Manufacturing Overhead Via Direct Labor Particular Product A Product B TOTAL Units of product to be manufacturer 7563 15235 Direct labor hours/ unit 13 20 Total Direct labor hours expected 98319 304700 Total annual expenses. Manufac. O/H Costs - - 1260000 Manuf. O/H Cost per Direct labor hours - - 5 Manuf. O/H alloca./Unit of Product 20 30 Manuf. O/H Alloc. To all items 491595 1523500 4 Production cost worksheet if spoilage is recognized and the weighted-average method is used is given in Table 6. Production Cost Worksheet Flow of Production Physical Unit Direct Material Conversion WIP- Begin. 37500 Started During Period 55000 Total account 92500 Goods Units Completed 75000 75000 75000 Normal spoilage 3000 3000 3000 WIP-ending 14500 14500 8700 Accounted for 92500 92500 86700 Costs Total Direct Mat. Conversion WIP-Begin 35000 25000 10000 cost added during period 156406.25 113750 42656 Total costs to account for 191406.25 138750 52656 Divided by equivalent units 92500 86700 Equivalent Unit Costs 2.10733564 1.5 0.60733564 Assignment OF COST Cost trans. Out 158050.173 Normal Spoilage 6322.00692 WIP Ending: Direct Material 21750 Conversion 5283.82007 Cost accounted for 191406 Table 6. Production Cost Worksheet and Assignment of cost Cost accumulation refers to collection and maintenance of the database of the cost occurred from business in the process of operation (Kaplan and Atkinson 2015) .Two most important cost accumulation are of two types, Job order system and Process costing system. From our research we have found out Process Costing has an advantage over cost accumulation because of the following reason: Cost management Process costing creates mistakes in the production system. Administration bookkeepers must figure equal units in the process costing framework. Comparable units speak to the measure of unfinished merchandise left in a procedure toward the end of a bookkeeping period. This count may just be a best figure or an appraisal by administration bookkeepers (Horngren et al. 2014) Consistency - Many companies gives permission to their department individually (Ellul et al. 2015). Through the execution of a procedure costing framework, an organization will guarantee that each division, paying little heed to work, works in a uniform way. This will permit individuals from the assembling store network to be in a state of harmony with each other. Inventory Control - The IRS utilizes this data to precisely esteem the business with the goal that duty appraisals can be made. - The IRS requires all organizations that keep up a stock to fastidiously track and report its supply. Tracking stock can be an awkward errand for extensive enterprises. This procedure can be streamlined, be that as it may, through the usage of a procedure costing framework. Flexible - Entrepreneurs use process costing since it makes an adaptable creation process. (Kinney and Raiborn 2013)Organizations expecting to refine their procedure can basically include or expel a procedure as vital. This likewise permits organizations to bring down their generation cost for every great. Reference List: Braun, K.W. 2013, "Custom fabric ventures: An instructional resource in job costing for the introductory managerial accounting course",Journal of Accounting Education,vol. 31, no. 4, pp. 400-429. DRURY, C.M., 2013.Management and cost accounting. Springer. Ellul, A., Jotikasthira, C., Lundblad, C.T. and Wang, Y., 2015. Is historical cost accounting a panacea? Market stress, incentive distortions, and gains trading.The Journal of Finance,70(6), pp.2489-2538. Horngren, C.T., Datar, S.M., Rajan, M.V., Wynder, M.B., Maguire, W.A.A. Tan, R.C.W. 2014,Cost accounting: a managerial emphasis,2nd edn, Pearson Australia, Frenchs Forest, NSW. Kaplan, R.S. and Atkinson, A.A., 2015.Advanced management accounting. PHI Learning. Kaspina, R.G., Khapugina, L.S. and Zakirov, E.A., 2014. Employment of activity-based costing in the process of company business model generation.Life Science Journal,11(8), pp.356-359. Kinney, M.R. Raiborn, C.A. 2013,Cost accounting: foundations and evolutions,9th edn, South-Western, Cengage Learning, Mason, OH.
Sunday, December 1, 2019
Ruth Bader Ginsberg Essays - Phi Kappa Phi, Ruth Bader Ginsburg
Ruth Bader Ginsberg Ruth Bader Ginsburg Ruth Bader Ginsburg was born on March 15, 1933 in Brooklyn, New York. Her father, Nathan, was a furrier and her mother, Celia, had a strong passion for reading, language and love of books. Ruth had an older sister, Marilyn, who died of Meningitis. She attended James Madison High School, where she was a cheerleader, baton twirler, played the cello and was editor of the school paper. Graduating top of her class in grammar and high school, she went on to Cornell University, earning her bachelors in government. In 1954 she married Martin D. Ginsburg, now a professor of tax law at Georgetown University Law Center. They enrolled together in Harvard Law School. She then wrote material on sex-based discrimination after being personally discriminated against when she told her employer she was pregnant and received a three ? level pay decrease. Ruth then had two children: Jane C (a professor at Columbia Law School) and James S (a producer of Classical productions). After graduation, she served as a clerk for Federal District Judge Edward Palmieri and then became the second woman to join the faculty of Rutgers Law School. She tried many cases for the American Civil Liberties Union. On June 30, 1980, Ruth Bader Ginsburg was sworn into the United States Court of Appeals for the District of Columbia, after being nominated by President Jimmy Carter. There she served for thirteen years until August 10, 1993, when Judge Byron R. White resigned from the Supreme Court. Being nominated by Bill Clinton, she was approved by the senate with a vote of ninety-six to three. Ruth Bader Ginsburg was the second woman and first Jew ever admitted. Ruth Bader Ginsburg served many supreme court cases. One of her major ones was the Baker vs. General Motors Corp. in 1997. In this case Ronald Elwell worked fifteen years for GM. He was assigned to study GM vehicle performance, particularly concentrating on vehicular fires. Their relationship soured and Elwell agreed to retire after two year of consultation work. Before he retired, the corporation deposed Elwell when a GM truck burst into flames just after a collision. Over GM's objection, he testified to the fuel systems inferiority to competing products. Ronald Elwell sued, claiming to be wrongfully discharged. In the settlement, GM paid Elwell an undisclosed amount of money but die to a counter-claim that Elwell had breached his fiduciary duty to GM, was barred from testifying as a witness in any litigation involving General Motors. Another major court case was the Kawaauhau vs. Geiger in 1998. Kawaauhau sought treatment for an injured foot by Dr. Geiger, who hospitalized her and prescribed oral penicillin. Although intravenous would have been more effective, cost was an issue to Kawaauhau and requested it to be minimized. Gieger left her in care of other physicians, while on a trip, coming back to find they transferred her to an infectious disease specialist. Dr. Geiger cancelled this transfer, believing the infection had subsided. Kawaauhau's condition deteriorated, leading to the amputation of her leg. She sued and was awarded $355,000 in damages due to malpractice. With no malpractice insurance, Dr. Geiger moved to Missouri where he unsuccessfully petitioned for bankruptcy as he was ineligible due to ?willful and malicious? care. Ruth Bader Ginsburg still serves in the Supreme Court today. She is known to be a strong and steady voice for justice, gender equity, and civil rights. One of her last appearances as an attorney arguing a case before the Supreme Court was arguing on the behalf of women. The unsympathetic, Justice Renquist, asked, ?You won't settle for putting Susan B. Anthony on the new dollar, then The answer that resulted describes who this woman is, ?We won't settle for tokens.? Biographies
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