Merger And Acquisitions Of The Apple Company Commerce Essay

Merger And Acquisitions Of The Apple Company Commerce Essay Apple is an American multinational organization that design and manufactures computer softwares, consumer electronics and commercial servers. The corporation is best known about hardware products. Established in April 1, 1976 and called Apple Computer, Inc. Apple Computer, Inc. located in Cupertino, California, designs, manufactures, and markets personal computers (PCs) and related software, peripherals, and personal computing and communicating solutions. Apple is a affiliate of the SP 500 and the NASDAQ 100. Its goods include the Macintosh procession of desktop and notebook computers, the Mac OS X working scheme, the iPod digital tune player, and a collection of software and marginal products for teaching, original, customer, and business clientele. Apple sells its products during its online supplies, direct sales power, intermediary wholesalers and resellers, and its possessing retail supplies. Since of September 24, 2005, Apple function 116 stores in the United States, and 8 additional supplies in Canada, Japan, and the UK. In adding to its personal hardware and software products, Apples retail supplies hold a diversity of intermediary hardware and software products. Revenues for the era ending September 2005 were $13.9 billion, up 69 percent from September 2004 and up 124 percent beginning September 2003. Apple Computer is dedicated to defensive the surroundings, strength and safety of our workforce, clients and the worldwide societies where we control. We know that by integrating resonance ecological, fitness and safety administration practices into all feature of our trade, we can suggest technologically inventive products and services while preserve and attractive resources for future inventions. Apple struggle for everlasting enhancement in our ecological, fitness and safety administration systems and in the environmental excellence of our products, procedure and services. Apple has established a unique reputation in the consumer electronics industry. 1. CIRCUMSTANCES IN WHICH MERGER ACQUISION ACTIVITY THE OPTIMAL ENTRY MODE INTO A NEW INTERNATIONAL MARKET. Cross-Border Merger Acquisitions implementation is an art, not a science. Each situation is unique and presents its own set of problems and potential solutions but it is in fact viable vehicles for international strategy. Source: http://www.investopedia.com/terms/m/mergerandacquisitions.asp The globalization of business over the past decade has spawned a search for competitive advantage that is worldwide in scale. Companies have followed their customers who are going global themselves as they respond to the pressures of obtaining scale in a rapidly consolidating global economy. In combination with other trends, such as increased deregulation, privatization, and corporate restructuring, globalization has spurred an unprecedented surge in cross-border amalgamation and acquisition activity. Cross-border mergers and acquisitions are an essential part of the speed up profitable globalization of our time. Cross-border business deal quantity now account for approximately one-third of worldwide MA activity and this figure will only augment as business world-wide continues to increase. The compound lawful matters to be handled in such business deal include the management of dissimilar impression of business authority and capital market system in the laws concerned, as reflect by the strong discuss on MA law creation within the European Union. Mergers and acquisitions  (MA) and company reform are a big division of the corporate finance world. Every day,  Wall Street savings bankers organize MA dealings,  which transport Divide corporations jointly  to form  bigger ones. When theyre not generating big corporations from smaller ones, corporate finance transactions do the overturn and smash up corporations during spin-offs, carve-outs  or tracking inventory. On standard, big MA transactions causes the domestic currency of the objective companies to value by 1% relation to the acquirers. For every one billion dollar transaction, the currency of the objective company augmented in worth by 0.5%. More particularly, the statement originate that in the era instantaneously after the deal is publicized, there is normally a strong growing association in the objective companies domestic currency (relation to the acquirers currency). This quick raise has taken many MA firms by revelation because the popular of them never had to believe acquiring the capabilities or skills necessary to efficiently handle this category of contract. In the past, the markets are deficient in of implication and a more severely nationwide approach prohibited the enormous preponderance of minute and mid-sized corporations from allowing for cross border intermediation as an alternative which left MA firms unproven in this ground. APPLE COMPUTERS INC. AND NEXT SOFTWARE INC. MERGER Sources: http://www.apple.com/, http://www.nextcomputers.org http://www.objectfarm.org/index.html On the 20.December 1996 the enthusiasm Brothers reunited and saw the light. Apple Computers Inc. and NeXT Software Inc. declare that they will merge their technologies and that Steve Jobs will return, as a advisor, to the corporation he established 20 years before. One of the coolest bands in processor record was receiving back jointly and at least some populace was secure that there would be plenty of really cool belongings occurrence in the close to future. The Plan Back in 1996 Apple was in bottomless difficulty because hardware sales were deprived and the unsellable stock was growing day by day. The crisis was connected to replica manufacturers, who participated with Apple in an already small promote, and Apples baffling and not very wonderful product line up. The Mac OS ongoing to show its age and with the opening of Windows 95 it became really hard to induce people of the reimbursement that the Mac stage would suggest. Numerous years and still more dollars have been invested in a current substitute, system named Copeland, but it was still not ready for major time when Apples faced the rising monetary problems. The company was not only desperately shopping for a new working system (even consider Windows NT at one point) but had to effort with a traditionally low stock price and the awaiting danger of a aggressive capture from some of the big rivals. NeXT had no easy era as well. The expansion of the OPENSTEP working system was almost halted because annoying to keep up with the speedily altering Intel world was like hostility a behind clash without hold up from the hardware manufactures. NeXT drifted into the place of a Windows NT expansion tool supplier with focus on enterprise computing and vibrant web page creation. WebObjects was the only invention left, which had an actual future. NeXT and Apple fortunately realizes that they were in the exclusive location to lastly evidence that sometimes: 1+1=3 Both corporations had significant and established technologies which the other was absent and a amalgamation would make an amazingly immense scheme. in addition that Apple had its possess, still well appreciated, hardware stage and a universal resale canal whereas NeXT had a streamlined, competent association, a good standing in the IT subdivisions of large companies and they had well Steve Jobs. Rhapsody A latest working scheme plan was poorly wanted and so a latest road map had to be haggard over the holidays which could be obtainable to the depress and Apples consumer and developer society at MacWorld, which was seized in January 1997. The new young were primarily policy named enthusiasm and someway the name did well like a glove. The system had the possible of flattering an classic poem which brings an outstanding OS to stylish and influential hardware. The Big Picture After the amalgamation the conventional Mac OS followed a very easy liberate outline: main release formerly a year, in addition slight updates semi a year later. This was piece of the NeXT pressure in the software expansion subdivision which was now headed by Avie Tevanian. The centers transferred to permanent liberate dates instead of fixed attribute sets. The discharge dates have been mostly ambitious by the require to maintain latest hardware which in most cases necessary updated drivers or maintain for special skin. Mac OS 8.0 was exclusion because knocking the edition number was essential for Apple in arrange to get relieve of the replica hardware construct. They would need a latest permit if they required remaining up with Apple and Apple (read Steve Jobs) would not funding them such a permit for a comparable negotiate like they did under the old concurrence. This essentially killed the sell of Apple duplicate. Agreed the complication of amalgamation two working scheme it was understandable that it would take at slightest two main amendment before a meeting could be achieved. Enlargement on Mac OS 8 ongoing before the amalgamation, so it would take a Mac OS 9 to arrange the changeover to a fundamentally dissimilar scheme. Apple become stronger, more positive and more well-liked once more. The supply was increasing and Apple was back in trade foremost the business again the Apple product was stronger than increasingly and the corporation was promotion hardware like passionate which in turn concerned more developers to the stage. CPM Competitive Profile Matrix Source: hhtp://www.prenhall.com/david Apple HP Dell Critical Success Factors Weight Rating Weighted Score Rating Weighted Score Rating Weighted Score Market Share Price Financial Position Product Quality Consumer Loyalty Advertising Management Global Expansion Innovation Web Development 0.10 0.10 0.15 0.15 0.15 0.04 0.06 0.06 0.14 0.05 2 2 3 4 4 4 4 2 4 3 0.20 0.20 0.45 0.60 0.60 0.16 0.24 0.12 0.56 0.15 3 3 4 3 2 2 3 2 2 2 0.30 0.30 0.60 0.45 0.30 0.08 0.18 0.12 0.28 0.10 4 4 3 3 3 3 3 3 2 3 0.40 0.40 0.45 0.45 0.45 0.12 0.18 0.18 0.28 0.15 Total 1.00 3.28 2.71 3.06 Apple computer Inc. standing before merger with Next as compare to their rivals in the above competitive profile matrix which show the outstanding position of Apple computer international against HP and Dell 2. REASONS WHY MANY MERGER AND ACQUISIONS ARE DEEMED TO HAVE FAILED OR UNDERPERFORMED Source: IPM survey on obstacles to cross-border mergers and acquisitions In recent years strategic mergers have gotten a bad name, to the extent that some pundits have defined strategic mergers as those where the acquiring company overpays. While the price paid for a company is a critical determinant of the success of the resulting Acquisition, there is no inherent reason, why mergers that are strategically well conceived, should go away. In fact, the evidence is quite opposite. These are difficult questions that require careful, objective pre-acquisition analysis. The tendency for companies in the heat of battle to overstate the real strategic benefits of a deal is a definite problem that must be guarded against pressures that arise from the desire to close a deal quickly before rival bidders appear, cultural and sometimes language barriers that create uncertainty, and the often emotionally charged atmosphere surrounding negotiations, work against this requirement of objectivity. The best solution in this case is to enter the MA mode with a carefully developed framework that addresses the key questions, and to stick to that framework in evaluating a potential acquisition candidate even when the seemingly inevitable strains arise. Our own research and experience indicates that the highest potential cross border MAs tend to be between firms that share similar or complementary operations in such key areas as production and marketing. When two companies share similar core businesses there are often opportunities for economies of scale at various stages of the value chain (e.g., RD, manufacturing, sales and marketing, distribution, etc.). Consider all that must go right in any (same-country) acquisition: The two companies must reach agreement on which goods and services will be obtainable, which facility or group will have primary responsibility for making this occur, who will be in allege of each of these amenities or groups, where will the predictable cost investments come from, what will the separation of labor seem resembling in the managerial group, what schedule to chase that will greatest make the latent synergies of the contract, and myriad other issues that are complex, detailed, and immediate. On top of all this the merging companies must continue to compete and serve their customers in a competitive marketplace. Now, take all these challenges, and add a completely new set of problems that arise from the fundamental differences that exist across countries. Consider, for example, for all the similarities that a global imperative places on companies, the very real differences in how business is conducted in, s ay, Europe, Japan, and the United States. These differences involve Corporate governance, the power of rank and file employees, worker job security, regulatory environments, customer expectations, and country culture all representing additional layers of complexity that executives engaged in cross-border MAs must manage. Is it any wonder that cross border mergers are potential minefields that require the utmost care? Fortunately, there are some basic principles that will make cross-border mergers work more smoothly. They can be divided into the imperatives of strategic logic and acquisition integration. Cultural Integration in the Process of Cross-Border Merger and Acquisition Cross-border amalgamation and acquirement (MA) play a significant component in foreign direct investment (FDI). In the course of cross-border MA, the venture occupied will stumble upon civilizing distinction and argument. How to add these cultural differences and abolish the conflicts becomes a significant issue for the venture. Civilizing combination abolishes conflicts happening from civilizing dissimilarity by classifying and merging the principles, psychosomatic states and performance modes of different communities. The cross-border MA cultural integration inherits and rectifies the emotional agreement of the intention corporation for minimizing the quantity of civilizing conflicts and forming the miscellany and agreement due to the civilizing dissimilarity in multi-national venture (Apple Next, 2009). Cross-border MA civilizing incorporation seek to reduce cultural differences as much as possible in the acquired company. Therefore, whether the cultural integration is successful or not is critical to the success or failure of a cross-border MA. In general, the following problems should be solved in cultural integration of cross-border MA. First, it should coordinate the cultural differences of peoples and states to promote understanding and communicating between the different communities in one enterprise and to avoid the negative influence arising from the different thinking models, behaviors, and values. Second, it should coordinate the different company cultures to eliminate the barriers in leadership styles, communication models, personnel system, performance appraisals, and social security benefits. Third, it should establish the companys core values by integrating diverse cultures to improve the companys creativity and competitiveness. Fourth, the effective integration of the companies cultures could provide conditions beneficial for the integration of operations. Therefore, cultural integration of cross-border MA plays an important role in helping the company maximize its capital, technique, sales, and other advantages. Method for Cultural Integration of Cross-Border MA Cultural integration of cross-border MA is a process to coordinate diverse cultures and make them mutually exist and develop within an enterprise. However, cultural integration is not as simple as merging all the different cultures into one, but a process to form a new multinational corporate model by selecting, absorbing, and integrating cultures. Cross cultural management is an effective method of realizing the cultural integration of cross-border MA successfully. Cross-cultural management refers to a system that an enterprise, in the course of MA, selects adaptive pattern of cross-culture management, overcomes conflicts and unfavorable influences, converts the negative factors into positive factors, and gains power of the cultural synergy. Cross-cultural management has its own principles and patterns, which shall be followed in the process of fulfilling cross-cultural management. Basic principles of cross-cultural management lie in respecting and understanding the cultures of othe rs, placing importance on communication, and making adaptive changes. People are the core of cross-cultural management. Culture is reflected in the thinking and behavior of people. Management is all about getting the best performance out of people. The buyer should respect the culture of the target company and try to understand the culture. The company should not use fixed values to judge the other companys culture, but should synthesize the companys strategic significance with its culture. Communicating with each other effectively and understanding each others culture is the most effective way to eliminate cultural conflicts. Establishing a new culture after MA is the amalgamation of different cultures and need not have the cultural imprint of a certain country or nationality. It will be a combination of different cultures. These four principles are interdependent and in the whole make up the basic principles of Cross-cultural management. There are four models of cross culture mana gement to resolve the cultural differences between the buyer and target companies. The first model is localization strategy, which refers to when each subsidiary of the company located in other regions or nations is regarded as an independent entity so that the strategy and decision of the subsidiary can be made according to the local conditions. The parent companys operating model is not imposed on the subsidiary. Rather, the management policy is made according to the local conditions. When the company is recruiting managers or other staff, there is little consideration given to their nationality or where they come from. The buyer respects the local culture and benefits from the localization strategy. The second model is transplanting the culture of the parent company. In this model, the buyer appoints its people to manage the target company in order to guarantee communication between the buyer and the target, and the buyer supervises and controls the target. As a result, the buyer can transplant its culture into the target company and gradually get the local staff to accept its culture. The third model is the cultural innovation by integration. In this model, the cultures of buyer and target companies coexist; a new culture and management pattern are formed through the integration of the two cultures. Cultural innovation can maximize the cross-cultural advantage. The fourth pattern uses evasion tactics. In this model, when there is a tremendous cultural gap between the buyer and the target, it is necessary for the manager appointed by the buyer to avoid the key cultural differences. Under this circumstance, the third party shall be asked to bridge the gap between cultures. This model does not address the problem and has considerable limitations. I n general, it only can be used as a transitional method. Buyers can select one or a combination of two or more of these four patterns, taking into consideration the cultural character of themselves and their targets, to culturally integrate.

How successful was Henry VIII’s foreign policy? Essay

Henry VIII was a young king with many aims for England. His foreign policies mainly focused peace and security as expected by most kings however he choose to achieve this through war. Wolsey however wanted it through many peace agreements. Henry VII’s foreign policy can therefore be split in to aims he tried to achieve. These were: to please the pope, to increase security, to maintain the ‘balance of power’ to increase his prestige and finally for the image of a glorious kingship or his own reputation. Henry had to try and please the pope as the pope was god’s voice on earth and people were very religious including Henry in his youth. If the pope was an ally of Henry’s he could gain more prestige and increase security. In 1521 Henry proved his loyalty to the Catholic Church by writing his book called defiance of 7 sacraments. This he wrote this after Martin Luther started Protestantism. This gave Henry the title of ‘Fidei defensor’ (defender of the faith) which the monarch still has today. Although pope Paul III did try to take this title away in 1530 after Henry being excommunicated from the church, however in 1544 the English parliament declared through an act it to be reinstated. In 1512 Henry was invited in to the Holy league which was a group headed by Pope Julius II. The group was England, the Holy Roman Empire, Spain and the pope all against France. However in 1525 the king wanted his marriage to Catherine annulled. This was a problem as he had to get permission to marry her as she was her brother’s widow. No pope should ever overturn any decision of another since they are god’s voice on earth so what they say god says and if 1 pope says another is wrong that means god was wrong. Henry could therefore not marry Anne Boleyn while he was a member of the Catholic Church. So he left it and England became protestant. He was also then excommunicated which is being kicked out of the church but he already left. Another bad foreign policy was the Avignon project which was Wolsey saying he would step in as pope why the actual pope was in captivity by the holy roman emperor. This was bad as people saw this as Wolsey only wanting to be the pope. In summary it was a short term success hence Henry being given the title by the pope and him being invited into the holy league. On the other hand it was a massive failure in the long term as he quits the religion and then is excommunicating leaving England a country with no allies and no democratic significance. Due to Henry being a young king he would also be seen as a weak one. This would then put security as a big aim of his. The treaty of London in 1518 increased security massively as it called a cease fire across Europe. However was also seen as a failure since it collapsed with the uprising of Charles V in 1519. The field of the cloth of gold also increased security as it cemented the friendship between France and England using competitive sports. This replaced violent confrontation with peaceful competition. On the other hand the treaty of Cambrai in 1529 was made by French, pope and Charles to exclude Henry from forefront affairs making him very isolated. In conclusion it was a short term success as the treaty of London did stop any wars for a short time however it collapsed but it was due to Henry so could still be a success because he could not stop Charles becoming powerful so could not stop the collapse. Also Henry was never invaded so in the long term it was still a success. Henry had to maintain a balance of power because if one country was to get too much power it would risk his security. The holy league and treaty of London are examples of were nations have got together to maintain a balance of power. Although Charles did stop the treaty and upsetting the balance more by becoming a super power in Europe. The league of cognac in 1526 was though set up by pope, France, Venice, Florence and England against Charles to maintain a balance. An argument against the success would be that he went to war with France upsetting the balance furthermore. To sum up it was a success until Charles V arrived then he upset the balance of power to much. Prestige was important in Europe as England has never been seen as a major country compared to Spain or France any king especially Henry wants to be better then both countries. The field of the cloth of gold helps this showing a strong relationship with a strong ally. The battle of Flodden in 1513 is also a good example because James IV dies along with many of his nobles weakening Scotland. However it could be seen as a mockery towards Henry as Catherine is the person who led the fighting why he is fighting in France. Also the treaty of Noyon showed a friendship between France and Spain forming which meant no need for Henry to be the middle man weakening his prestige. In summary this was a failure as it was not Henry at Flodden although it did increase the countries prestige it lessened Henry’s personal prestige. Finally Glorious kingship was Henry wanting to be remembered throughout history as a great king. He also wanted to increase his own reputation in Europe. The war in France increased the image as a glorious king according to Henry as he seed the best way to gain it by going to war and winning which is what he did at the battle of spurs in 1513 where he gained Tournai and Therouanne in northern France. Henry did not want to use treaties to gain the image as Wolsey suggested he should do. Treaty of more in august 1525 was therefore seen as a failure because Henry had to give back the land he had in France which he just spent time, money and men capturing for his annual pension to be resumed. In conclusion this was a short time success as the wars did give him a great image but the treaties to follow did not. On the other hand Henry is still remembered today but not as a glorious king but as a fat king with many wives. Overall henry’s foreign policy was very successful but only in the short time. The treaty of London possible the best thing he did. However once Charles came to the scene everything went bad and his foreign policy did not work. Finally leaving the church left him very isolated and without support since all the big powers in Europe were catholic and he was not.

Family Law Paralegals and Victims of Domestic Violence

Family Law Paralegals and Victims of Domestic Violence Working with victims of domestic violence can be an extremely rewarding and fulfilling endeavor. One of the most crucial aspects for a paralegal working with victim of domestic violence is adequately engaging in the task of educating oneself to understand the commonalities of such victims and the ordeals that they have been through. Such clients are drastically different from other individuals who have suffered other physical and violent crimes. Understanding the background of someone who has lived through domestic violence is absolutely central to being able to provide adequate and sensitive legal care. Most victims of domestic violence are women (95%) though domestic violence can have an impact on ever age, class, race, ethnic, cultural or religious group (purplerainfoundation, 2012). In the United States, nearly one in three adult women experience at least one physical assault by a partner during adulthood (American Psychological Association, Presidential Task Force on Violence an d the Family 1996 Report) (purplerainfoundation, 2012). These women are often terrified of their partners temper, apologize when they are abused and often in the most extremely controlling and isolated environment where the abusive partner will control who the partner sees and where the partner goes outside of the home, jealous of outside relationships (purplerainfoundation, 2012). In these abusive relationships the women are hit,Show MoreRelatedThe District Attorney s Office973 Words   |  4 Pagesattorneys, investigators, forensic analysts, paralegals, clerical workers and volunteers. There are relatively 190 prosecutors in the District Attorney’s Office and are assigned to diverse specialized teams. The District Attorney’s Office prosecutes over 40,000 cases yearly, these cases include criminal, fraud, elder abuse, burglary, robbery, sexual assault, domestic violence, gang violence and murder. â€Å"The Domestic Violence Unit of the Family Violence Division is ov erseen by Santa Clara County DistrictRead MoreNstp Handouts13038 Words   |  53 Pagescontinually re-chosen as a person matures. As a person grows, he/she is continually choosing values and fashioning his/her hierarchy of values. Looking at the problems being faced by every Filipino at this point, one can surmise that oppression, violence, greed, exploitation, environmental degradation and corruption are by-products of a decrepit and twisted value system. As Filipinos, we should realize that if we want to see a better Philippines, we should break this culture of corruption and oppressionRead MoreStudy Guide Essay25129 Words   |  101 Pagescompletion of this course, students will be able to: Learning Resources †¢ Answer the question, â€Å"What is human resource management?† †¢ Describe the basic methods of collecting job analysis information. †¢ Discuss the major federal labor relations laws. †¢ Describe the Equal Employment Opportunity Commission enforcement process. †¢ Explain each of the steps in establishing market-competitive pay rates. Textbook: A Framework for Human Resource Management 7th Edition, 2013 Gary Dessler PearsonRead MoreDarden Mba Resumes16768 Words   |  68 PagesAviation Brigade †¢ Executed all human resource management tasks and responsibilities associated with redeploying a Combat Aviation Brigade from Germany to Fort Riley, Kansas, which resulted in the successful move of over 1,500 soldiers and their families from nine different locations in Germany and Italy. †¢ Personally carried out all tasks associated with deploying 37 soldiers to Pakistan following an earthquake, which resulted in a 35% reduction in the time to fly aid to inaccessible areas. PlatoonRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 PagesLibrary How Well Do I Respond to Turbulent Change? 578 Myth or Science? â€Å"Men Experience More Job Stress Than Women† 596 Self-Assessment Library How Stressful Is My Life? 600 An Ethical Choice Responsibly Managing Your Own Stress 601 glOBalization! Work– Family Stress in Different Cultures 604 Point/Counterpoint Responsible Managers Relieve Stress on Their Employees 607 Questions for Review 608 Experiential Exercise Power and the Changing Environment 608 Ethical Dilemma Changes at WPAC 609 Case Incident

Unexpected Influences in Great Expectations - 1568 Words

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Iago of William Shakespeares Othello Essay - 885 Words

Iago of William Shakespeares Othello Iago has a great understanding of people and how they will react to different situations and this skill allows him to control the action so neatly that it as if is he himself is the playwright. He has no regard for the thoughts of others and skilfully manipulates those around him to trick them to play a part in a strategy he has so meticulously planned, for example, the brawl scene. But by no means does he carry out his plans regardless of other events; if an opportunity to achieve any of his desires arises then he immediately takes hold of it and uses it to his advantage. Iago is an excellent representation of the Vice character of drama. Shakespeare is†¦show more content†¦These motives lead him to hate the other characters so much as to gain a sadistic pleasure at their misfortune. Everybody is slightly egotist, it is (a bad?) part of human nature, each of us is our favourite subject, however, Iagos sense of egotism is grossly inflamed. He cares about nobody but himself and even his wife, who he should at least have a little love for is treated with sexist disdain. He is cloaked in lies and deceit and all his relationships with people result in his gain, and usually their loss. His acting is so skilful and convincing that even his wife doesnt truly know him and Othello and Cassio refer to him as honest Iago, ironically far from his real character. His self pride and arrogance is apparent in his scorn for the characters around him, shown by his frequent references to animals and his disdain erring obsession for their sexual relationships, Were they as prime as goats, as hot as monkeys, As salt as wolves in pride Iagos love of himself leads him to desire everything for himself, the lack of this leads to great jealousy for the characters around him. He is jealous of Cassio for his rank of lieutenant, jealous of Othello for his success and falselyShow MoreRelated Iago in William Shakespeares Othello Essay1229 Words   |  5 PagesIago in William Shakespeares Othello William Shakespeare, born: 1564 died: 1616, is considered one of the greatest writers who has ever lived. He had a unique way of putting things into words. All of his plays, sonnets, and poems have gotten great recognition. But when Shakespeare wrote Othello he created one of the most controversial villains of all times; Iago. He is best described as disturbing, ruthless, and amoral. No other character can even come close to his evil (Iago: The 1). IagoRead More Iago of William Shakespeares Othello Essay1546 Words   |  7 PagesIago of William Shakespeares Othello Who is Iago? Iago poisons peoples thoughts, creating ideas in their heads without implicating himself. His first victim is Roderigo. Roderigo remarks, That thou, Iago, who hast had my purse as if the strings were thine. [Act I, Scene I, Line 2] Throughout the play, Iago leads Roderigo, professing that . . . I do hate [the Moor] as I do Hell pains. [Act I, Scene I, Line 152] He tells Roderigo to Put money in thy purse [Act I, Scene III, Line 328]Read More Iago in William Shakespeares Othello Essay2704 Words   |  11 PagesIago in William Shakespeares Othello Unequivocally, Iago plays an important and major function in the tragedy of Othello. By the end of the play, Iago has been directly responsible for the deaths of Roderigo, Emilia and the protagonist and his love. Iagos importance to the play is revealed by his contribution to the plot and his significance relative to other characters. Iagos function, which invariably adds to the importance he has on the play, is to lead to the downfall of Othello thereforeRead MoreWilliam Shakespeares Presentation of Iago, Othello, and Desdemona in Othello834 Words   |  4 PagesWilliam Shakespeares Presentation of Iago, Othello, and Desdemona in Othello From the very beginning of the play ‘Othello’ Shakespeare presents the friendship between Iago and Othello as a lie. Shakespeare makes us see that Iago is only pretending to serve Othello for his own ends and following this on, Othello completely trusts Iago and is able to speak in confidence with him. All the way through the play, Shakespeare shapes the audiences response to make us want to likeRead MoreThe Role of Iago in William Shakespeare’s Othello Essay1242 Words   |  5 PagesThe Role of Iago in William Shakespeare’s Othello As in any Shakespearean tragedy, there are opposing forces that bring about the tragic ending. William Shakespeare’s play Othello would not be one without an evil catalyst named Iago. He is a standard-bearer, or an â€Å"ancient† to the tragic hero Othello, who was a Moorish general in a Venetian army. In the play, Iago is the Satanic figure in whatever the word evil connotes. The word â€Å"evil† means that of which is morally bad or wrong, or thatRead MoreIago as Evil in William Shakespeares Othello Essay1138 Words   |  5 PagesIago as Evil in William Shakespeares Othello Othello is famously regarded as one of Shakespeares greatest tragedies. It explores the downfall of a great general Othello through a series of unlucky circumstances. Othellos character shows a man of high status whose job, marriage and life is ruined because of his insecurities by a man named Iago. Iago (Othellos ensign) is able to manipulate Othello, Othellos wife Desdemona and his own friend Roderigo (a VenetianRead MoreEssay Othello and Iago in William Shakespeares Play2334 Words   |  10 PagesOthello and Iago in William Shakespeares Play Othello, the main character in the play is married to Desdemona. At the start of the play Othello is seen as evil and bad by all the other characters and the audience. Brobantio (Desdemonas father), dislikes Othello very much at the start of the play. This is because Othello married Desdemona without her fathers consent and Brobantio thinks Othello has used black magic to win Desdemonas love. Whereas, this isnt the caseRead MoreIago as an Evil Manipulator in William Shakespeares Othello Essay719 Words   |  3 PagesIago as an Evil Manipulator in William Shakespeares Othello The statement Iago is an evil manipulator in my opinion is true. I see Iago as psychologically astute, deceiving and a misanthrope. His sadistic character hurts everyone in a web of deceit. Iago is Shakespeares most plausible and intriguing villains. The main themes in this play are appearance and reality, love, hate and jealousy. I intend to focus on Iago and see how his character changes and how Read MoreIago and the Literary Tradition of a Villain in William Shakespeares Othello1896 Words   |  8 PagesIago and the Literary Tradition of a Villain in William Shakespeares Othello In this essay, I am going to explain how Iago conforms to the literary tradition of a villain. Firstly, to answer this question, we must understand what exactly is meant by the term villain. The Collins Plain English Dictionary states that a villain is someone who deliberately sets out to harm other people. It is clear that Iago is clearly someone who has intentions of destroyingRead MoreEssay about Character Study of Iago in William Shakespeares Othello1225 Words   |  5 PagesCharacter Study of Iago in William Shakespeares Othello In Othello, Iago works to bring about the downfall of the characters that he hates, particularly Othello and Michael Cassio. In order to do this, he uses not only the weaknesses of his victims, but their strengths and good qualities as well. Iago says this about Desdemona: So will I turn her virtue into pitch, And out of her own goodness makes the net That shall enmesh them all (Act 2 Scene 3)

Week disscuison Free Essays

string(158) " Consumer prices in goods and services are about 33% higher than in the united States which can cause a significant impact on an organizations bottom dollar\." These programs cover the range of management issues from traditional MBA functional areas to the development of strategic visioning skills. Other sources of management development activities include raining vendors, consultants, and professional associations. The principal advantages of externally based programs are as follows: They expose managers to the current thinking and theory in management. We will write a custom essay sample on Week disscuison or any similar topic only for you Order Now They remove organizational constraints in exploring new approaches. They allow interchange of ideas among managers from different organizational backgrounds. They cost less per person than internally developed programs. The benefits of the two types of development actives per the notes from week SIS’S lecture that would affect employee performance within a management training program are as follows: Job rotation Helps employee development by perhaps providing an alternative career path Gives employees diverse skills, and increases their flexibility within the organization Higher productivity, greater creativity, and an energize work force are all possible outcomes. Team Building Improves group effectiveness Improve decision making Improves interaction with others The two effects of employee development from the scenario are increased productivity and employee retention. XX, B. B. A. , HARM â€Å"Managers’ Development† Please respond to the following: Identify two to three typical roles and / or characteristics that set managers apart from rank, ND-file staff. Then, develop one or two instructional strategies to address the identified roles / characteristics within comprehensive management training. Predict two trends in management education training, and analyze their potential effects on the overall training and development field. According to text quoted directly from the course material on chapter 11 pages 411-412, the two types of characteristics that set managers apart from rank and file staff are as follows: CONCEPTUAL KNOWLEDGE AND SKILLS conceptual knowledge and skills are the mental abilities required to analyze and diagnose complex situations and sake correct decisions. They are essential and common to all (or nearly all) management positions. The following requirements are most frequently cited: Planning and Decision Making Being aware Of decision-making alternatives and being skilled in their use Setting priorities Forecasting events Integrating organizational policies, procedures, and objectives Adapting to legal, social, and political environments Organizing Developing appropriate organizational structures Coordinating separate but interrelated activities Scheduling activities to reach time, efficiency, and quality goals Allocating sources to maximize return on investment. Controlling Knowing how to apply various control systems Developing control systems Developing and supporting initiatives Developing policy, procedures, and objectives INTERPERSONAL KNOWLEDGE AND SKILLS Interpersonal knowledge and skills, often called â€Å"human† skills, refer to the ability to work with, understand, and motivate others, both individually and in groups. As Midwinter’s research indicates, managers spend most Of their time interacting with others. It is primarily the managers interpersonal skills and knowledge of human behavior that determine her success in influencing others and developing information networks. Examples of knowledge and skill elements in this category include the following: Understanding individual differences Motivating subordinates Developing subordinates Building a work team and providing team leadership Managing conflict constructively Adjusting behavior to fit situational demands (behavioral flexibility) Presenting a position in a compelling fashion (persuasion) Listening effectively Showing awareness of social cues Maintaining objectivity in social situations Globalization may enable more leadership programs Some employers have global aspect in its leadership development strategies, but many organizations find they must remain competitive or lose out in an increasingly integrated, ruthless global marketplace. Organizations will embrace development and training to enable workforce loyalty. Organizations are taking on the challenge of employee turnover and with this, senior leadership will look for HER groups to form a strategic relationship with high quality better performing employee and embrace training and development as a source to better engagement and retention. Compensating Expatriates† Please respond to the following: Analyze the issues and considerations that impact expatriate compensation to determine the single biggest challenge in setting compensation. Provide specific examples to support your response. From the e-Activity, determine which cultural characteristics should be considered when establishing a compensation program for a U. S. Company planning to locate in the country you researched. Provide specific examples to support your response. Use the Internet or the Strayed Library to research a foreign country of your choice (excluding Canada), with a focus on that country cultural characteristics. Be prepared to discuss. According to the course material, expatriates are U. S. Citizens employed in U. S. Companies with work assignments outside the United States. Selection of Expatriates There is inflated cost to employers wishing to hire expatriates that can have an overall effect to their bottom line. It would be essential from a business perspective, especially considering the fact that my organization would be investing thousands of dollars On relocating an expatriate and their family temporarily. Expatriates can be screened mentally for mental competence to adapt in a foreign culture. An expatriates failed assignment in another country can be as high as $250,000. 00 and the failure rate can be high due to inability to the works family to adjust, the worker’s motivation Of an international assignment, unrealistic expectation, resentment or lack of support from home internationals. Compensation Compensation and other forms of pay would be something that employers HER teams would have to also consider. Compensation does not only mean direct salary for work performed. Of course tax equalization systems so that income can be comparable to what pay would be in the home country. A worker relocating to a country for long term assignment of two years would want to be compensated because they will have to relearn customs, cultures in addition to being away from friends and loved ones. Workers returning to their home country with old positions and status may not be the same as their assignments in other countries. This could cause hardship for the expatriate returning back to the US. From the e-Activity the foreign country that researched was the United Kingdom. The cultural characteristics that should be considered when establishing compensation programs for a U. S many planning to locate to the UK are as follows: Consumer Prices Consumer prices in goods and services are about 33% higher than in the united States which can cause a significant impact on an organizations bottom dollar. You read "Week disscuison" in category "Papers" For example, an average basic monthly utility bill for electricity, heating, water and garbage for a two bedroom flat in the UK will be about $248. 39 USED or 148. 38 GAP, verses in the US which it would be an average of $1 61. 88 which is up 53. 52%. This is something that organizations will have to consider. Pay and Benefits Outside the united States† Please respond to the following: Analyze the differences between minimum pay regulations and retirement systems in the U. S. And the other countries discussed in this chapter to determine how these differences affects the ability of U. S. Companies to compete worldwide. Provide specific examples to support your response. Select the minimum pay and retirement practices of one of the countries discussed in Chapter 15. Then, determine the likely result if those practices were adopted by the U. S. Provide your rationale. Minimum Wage According to the course material chapter 1 5, page 367, France does have a minimum wage. The minimum wage applies to all salaried workers, including those working in both the public and private businesses of an industrial or commercial nature. The minimum wage applies to workers in commercial and industrial professions, agricultural professions utilizing salaried workers as defined in the Rural Code, liberal professions, home workers, domestic workers, doormen, nursery school assistants, union personnel, personnel in insurance companies and social security companies that are not public bodies, and personnel in associations or organizations governed by private law regardless Of their makeup or objectives. In 2008, the wage was set at EURO 8. 71 per hour ($LSI 2. 25, approximately). Retirement Effective August 21, 2003, the government mandated that employees must work longer before they may receive full government pension. The increase from 40 to 41 years will take effect by 2012. Retirees will also be prohibited from receiving their pensions while working on a part-time basis because the pension amount is set at a generous level (I. E. , 85 percent of annual earnings prior to retirement). This differs from the US North America where minimum wage laws apply to all workers employed by and employer. As far as retirement, in order to qualify for social security the age of 65 has to be reached. As disused in chapter 15, page 362, the minimum wage is 49. 50 to 52. 30 pesos depending on the geographical area which is equivalent to $3. 83 to $4. 04 per hour in the US. The likely result of such a mediocre minimum wage being implemented in the IIS during these times would be economic catastrophe, and the rebirth of another great depression. If US workers were paid only $3. 83 an hour, then every minimum wage worker would be considered in a category of extreme poverty. Food stamps, welfare, Medicaid, WICK, department of public housing organizations and other forms of government public assistance would see an astronomical inflation of qualifying applicants who work full time. This will of course cause more Of a deficit in our national debt which could cause a rise in taxes. In addition, there would be a spike in crimes like robbery, larceny, fraud, and embezzlement which will require more government resources as far as law enforcement and medical personnel. Great post! You and share some of the same thoughts in regards to the two types of development activities that would affect employee performance thin a management training program. In fact, think it would be great for employee performance overall. When I think of job rotation, think of a working world of variety and high morale. I think that this method of training should be something that many employers should adopt in order to empower their workforce, and remain competitive in the business market. I agree with you that the effects of employee development are return on investment and improved employee performance. In addition to improving employee performance it would also benefit the organization in which they worked for. XX, ABA HARM Awesome post! Ere with you when you state a distinction exists between those who have the authors ¶/ to devise, implement and control strategic and operational policies (top and middle managers) and those whose task is simply to ensure that such policies are carried out by the rank-and-file employees of an organization (first level managers/supervisors). I think that every level of management has an importance within the busin ess market. In addition you’re rational of trends in education being multimedia is dead on. I think multimedia is the new generation of training and development.. Jennifer, Another great post! I defiantly agree that the biggest challenge for expatriates having to leave their families for an extended amount of time to do an assignment in another country. Just to add to what you were mentioned in your post about expatriates leave causing stress and strain to their family members, I think this is especially true for the our US military. Say this because many Of our soldiers are placed into hazardous and dangerous territories and war zones such as many parts of the Middle East. You and I both researched the Europe. I picked the I-J because have always considered living there. On part includes that fact the UK is an Americanizes entry. Although the laws and culture is different, they speak English just like Americans, but with an accent. Overseas assignment in my opinion is unaided for married people of ones with close net families as it causes emotional hardships. Lisa, Great Post! I agree with you that other countries minimum pay regulations and retirement systems it will not affect the ability of U. S. Companies. Think that minimum wage will always be an issue, and it will be considered mediocre forever because it will never reach the level of inflation or cost of living. How to cite Week disscuison, Papers

Contingent Liabilities and Contingent Assets †MyAssignmenthelp.com

Question: Discuss about the Contingent Liabilities and Contingent Assets. Answer: Introduction: In Islam, the concept of traditional family is considered valuable and it encourages procreation. Marriage and children are perceived as a gift from God and are depicted as decoration of life in the Quran, the holy and the central book of the Islamic religion. However, the Quran does not address every possible moral situation directly, including the moral situation surrounding adoption. Moreover, since there is no central authority unlike Catholic Pope in Christianity, who would frame definite statements, therefore there is a mixture of beliefs. In the absence of any definitive statements regarding any particular matter or such statements are unclear, Muslims will abide by the examples and sayings of the Prophet Muhammad (Hadiths). Further, in the event that the Hadith is subject to varying interpretations the Muslims shall follow the principles of ijtihad. It refers to the ability to determine the most reasonable and the best solution to any existing problem by assessing the Quranic text based on the historical and cultural context after comprehending the Hadith and the Quranic principles thoroughly[1]. In Islam, abortion is morally considered as a sin and legally, it is strictly prohibited except under a condition where it is necessary to do so in order to save the life of the mother. Abortion is permitted if the life of the mother is in jeopardy or if abortion is not done, it would cause her severe harm and endanger her life. Although as per the verses in Quran, on is prohibited from transgressing on the life of another person in any stage of life but abortion is allowed for the sake of saving the life of the mother[2]. It is evident from the fact that the fetus owes its existence to the mother therefore it cannot cause her death. Moreover, the life of the mother is real and stable; hence, it must be preferred over the life of the fetus, which is uncertain. The rationale behind this concept is that in order to repel a greater harm it is better to tolerate a lesser harm. The Four-schools of law on Abortion There is a disagreement on this issue among various schools of contemporary scholars in Islam. In the textbooks of Hanafite jurisprudents it has been stated that abortion is permitted prior to the end of the fourth month of pregnancy that is, before the inspiration of soul. However, the jurisprudents of this have not prohibited abortion before the inspiration of soul in to the body of the mother. The Hanafi School of law is considered the most flexible with respect to rules related to abortion. It permits abortion before the fourth month of pregnancy under such circumstances where such pregnancy poses a threat to the life of the infant that already exists. From the point of view of the Maliki School, abortion is prohibited as they do not permit the exclusion of the zygote not even before the fortieth day of pregnancy and there are no exceptions to this rule in the Maliki School of law. The Shafi School of Law asserts two opinions with respect to abortion. Firstly, some followers of this School prohibit abortion after the conception of the child and do not allow abortion even prior to the fortieth day of pregnancy. Secondly, some followers referred to the Abou-Hanifas thesis and accepted legal pleas for abortion[3]. They permit the act of abortion at the blood clot and zygotic stages even although Imam Mohammad Gazelli prohibits abortion of zygotes in any stage. Hanbali School The Hanbali School of Law prohibits the act of abortion of zygotes after the fortieth day of pregnancy. The Zahirites School Law asserts that abortion shall not be allowed under any circumstances and do not approve any form of exceptions or excuses with respect to abortions[4]. The schools of the past jurisprudence believed that abortion was prohibited (haram) after 120 days even under circumstances if the pregnancy put the life of the mother at jeopardy[5]. The jurists believed that if the fetus is alive then abortion is not permitted since the death of the mother is not real and is merely assumed, permission cannot be granted to kill a human being based on mere assumptions. However, in case the death of the mother is certain then her life shall be given priority over the fetus. Some of the Hanafis, Shafis, Hanbalis and Malikis permitted abortion before the inspiration of the soul in case both the parents assent to such abortion. According to the point of view of the majority of the jurists, harming the embryo is not permitted even before the inspiration of the soul. The council of religious scholars of the Islamic Fiqh Academy of the Muslim World League after consulting with the specialist medical experts were of the opinion that after 120 days of pregnancy, abortion cannot be granted irrespective of the fact that medical analysis reveals that the fetus is deformed[6]. This rule is subject to the only exception that in the event a medical panel including specialist and reliable experts is able to establish that if the pregnancy is continued it is going to jeopardize the life of the mother for sure, then under such circumstances abortion may be permitted. Permission shall be granted to perform abortion whether or not the fetus is deformed, in order to deter the greater of the two dangers[7]. Abortion permitted on deformation of fetus The religious scholars further asserted that if prior to the completion of 120 days of pregnancy, a medical panel including specialist and reliable experts succeeds in establishing that the fetus is incurable and dangerously deformed and that if the pregnancy is continued and the fetus is born, it will not have good life, abortion shall be permitted. Further, the medical panel must prove using instrument-based monitoring that if the fetus is born, it shall cause pain and suffering to the family, abortion shall be allowed. Under such circumstances, the Academy advises the doctors and the parents to take every possible step and be cautious in this matter. A lack of proper accessibility to safe and secure abortions has become a major cause of maternal mortality all over the world. Although an induced abortion is considered as one of the safest and the simplest abortion procedures today, most of the abortions that take place all over the world are neither safe nor secure[8]. An unsafe abortion leads to maternal mortality; as per the reports of World Health Organization (WHO) in 2011, the consequence of unsafe abortions is death of approximately 47,000 women every year. Since, under Islamic laws, abortion is not allowed except under certain circumstances, women often take resort to illegal and unsafe abortion and these women are usually young women or women who are unmarried. Consequently, an unsafe abortion leads to death of the mother. Further, women who survive an unsafe and insecure procedure of abortion are likely to experience medical complications resulting in temporary or permanent disability such as infection, sepsis, trauma and hemorrhage. An abortion may take place spontaneously which is termed as miscarriage or it may be done deliberately, in which case it is known as induced abortion. An induced abortion is considered as one of the oldest measures that are adopted to control birth and the measure is performed worldwide, especially, in developing countries or in highly industrialized countries. The fact that abortion is prohibited has never been adequate and effective to prevent the practice of abortion. People resort to hidden abortions repeatedly and the adverse effects of abortions mainly affect the low-income classes of the community. The issues related to abortion are extensive by nature and may be discussed from various medical, social, philosophical and moral perspectives. Some jurists are of the opinion that abortion cannot be equated to the act of killing a human being but the issues related to abortion must be given due importance as the practice of abortion is directly connected with the right to life[9]. Under the Islamic laws, the moment an egg is fertilized in the mothers womb, the egg is conferred with certain rights. To allow the fetus to develop and born alive implies respect for the right to life. The Sharia law believers state that if any Muslim causes or undertakes abortion voluntarily, he or she shall have to face Gods fury and punishment for the same. Several Muslim scholars believe that if the pregnancy poses a threat to the life of the mother or adversely affects the mental health of the mother, under such circumstances, abortion shall be considered justified in Islamic laws as well as before the court of law. In order to avert such unsafe abortion procedures, it is highly imperative to enshrine effective statutory provisions related to rights of abortions in the legal framework of every country all over the world. From the point of view of Islamic jurisprudence on the rights of abortion, there are several Muslim countries that are, at present, under substantial pressure to ease up their respective abortion policies. The countries that are primarily Muslim such as the Middle East and North Africa (MENA) where the laws regarding abortion is restrictive and is only permitted if it endangers the life of the mother. The role played by Islamic laws with respect to abortion signifies that although the Islamic sources do not support abortion, there is no direct restriction or prohibition on abortion in the Sunnah and Quran, which is regarded as the two most authoritative biblical sources. Instead of providing a specified discussion on the rights of a Muslim woman to seek abortion, the Quran focuses on infanticide and the unwanted (live) children[10]. Seven Muslim nations do not permit abortion within 120 days in the case of fetus deformity. The countries include Burkina Faso, Guinea, Kuwait, Qatar, Chad, Benin and Iran, though Iran has recently allowed abortion within 120 days of conception on the ground of fetal deformation and has passed the Therapeutic Abortion Act 2005. However, Tunisia and turkey are the two Muslim countries that have liberal abortion laws, as the dominant law school in the countries is the Hanafi School that allows abortion within 120 days after conception. Furthermore, a central passage in the Quran entails about the fur stages of in the development from a fetus to a child. The passage is essential in order to comprehend the Islamic rulings on abortion made by the schools of Islamic law at different gestational periods[11]. For instance, the Hanafites who comprise the majority of conventional Muslims in later centuries allow a Muslim woman to abort her child until the end of the four month of pregnancy. On the other hand, most Malikites absolutely prohibit abortion. Despite the probability for lenient elucidation of the Quran, fatwas that is, the Islamic legal rulings do not encourages abortion altogether[12]. Moreover, all the muftis that is, the authoritative persons who render legal opinions restrict the procedure of abortion, for they fear an ethical mudslide. However, some fatwa have been lenient, especially under circumstances when such pregnancy poses a threat to the life or health of the mother or in case there is a probability of deformation of the fetus[13]. Further, other correlated Islamic principles in both modern and classical ethical reasoning have been used to encourage rights related to abortions with respect to equity that is, solution or istihsan and centrality of utility that is, public interest or istislah. The position of abortion is variable and the permissibility of abortion depends on the specific circumstances and stages of gestational period[14]. The diversity pertaining to the rights of abortion or abortion related laws found in Muslim-majority countries is likely in part owing to the variability of the Islamic position and other essential factors such as whether the legal system followed in the country is based on sharia law exclusively like in Iran[15]. It also includes legal factors including whether the country follows a combination of civil or common law along with sharia law like Saudi Arabia or whether the legal system is not based on sharia law as in Turkey. Sharia law on Abortion in Muslim-Majority countries As per the Egyptian Penal Code of 1937, abortion is prohibited under all circumstances however, the criminal law is flexible on the ground of necessity that is, if such pregnancy poses a threat to the life and health of the mother or the medical professional have confirmed deformation of the child, abortion is permitted under such circumstances. However, in order to permit abortion under such medical circumstances, the medical committee must agree that such abortion is necessary and the abortion procedure is conducted within the ambit of law. Some scholars view the increasing practice off abortion and its acceptability in the Muslim country as a sign of how much people are wandering away from the teachings of Islam. At times religious leaders have passed fatwas that is, non-binding religious edicts that required the people undergoing abortion to make allowances under certain specified circumstances[16]. In Egypt, if a fatwa is issued in case of abortion to be performed under circumstances where the fetus occurred through rape, the decision was criticized on the ground that it violated the command of Quran. The Quran forbids the parents from killing innocent souls and by issuing fatwa abortion is permitted which implies killing of an innocent soul. Nevertheless, the liberalization in attitude can be regarded as one of the aspect of understanding the teachings of Islamic laws, which believes in reconciling religion with personal desire and cultural preference[17]. The different Islamic schools have different views on abortion. Some schools permit abortion within 120 days of conception and some restricts abortion even when the fetus is in a deformed stage. Due to the restrictive laws, a woman often conceal their pregnancy, undergo unsafe abortions to prevent themselves and their families from social stigma, and respects the religious teachings. However, fatwa that permitted abortion in cases of rape signified a liberalized view towards progressive Islamic teachings that believes that conscience or itjihad is the only way to unite cultural preferences and personal desires with religion. In Iran, abortion has been illegal since the Islamic revolution in 1979. Although the Iranian laws do not explicitly provide any exception to the prohibition of abortion however, the laws permit acts that are usually performed in order to save the life of any person. Hence, it is evident from this fact, that in Iran, the laws do not permit abortion unless such pregnancy endangers the life of the pregnant woman[18]. In the year 2005, the Iranian Parliament passed a measure that permits abortion to take place within the first four months of pregnancy in the event the deformation of the fetus shall cause economic and social burden on the family in future. However, the Iranian Guardian Council has ultimately blocked the measure introduced by the Iranian Parliament. In Israel in the year 1977, the legal framework of the Muslim predominant country made the procedure of abortion legal with the sole objective to save the life of the pregnant women whose life would be jeopardized if she continues with such pregnancy[19]. The law aims at saving the health as well as the mental condition of the pregnant women or the mother of the fetus. The Israeli laws permit abortion in cases of rape, deformation of the fetus or incest as well as under circumstances where there are several social difficulties associated with the pregnancy and would adversely affect the pregnant woman if abortion does not take place. However, in 1979, the social circumstances were repudiated as explicit reasons for abortion but the countrys regime did not prohibit abortion absolutely, it did allow leniency with respect to the rights of abortion to certain extent. For instance, the country permitted abortion to take place if the woman is below the age of 17 years or above 40 years of age or is unmarried as these factors amounts to social circumstances and hence, validates the procedure of abortion[20]. Further, the procedure of abortion, be it under any circumstances, must be authorized by the medical committee comprising the medical professionals including two physicians and a social worker. In 1983, the legal framework of Turkey legalized abortion however, under all circumstances; abortion shall be legalized until the 10 weeks of pregnancy. After the expiry of the 10th week, abortion is valid only if the continuation of pregnancy jeopardizes the life of the mother. It shall be valid if the pregnancy affects the mental and physical health of the mother or if the continuation of the pregnancy shall result in deformation or impairment of the fetus[21]. For the abortion to take place, it is mandatory that both the parents and spouse give their consent to the procedure but if the mother possess imminent danger the consent may be waived and the abortion procedure shall be performed in order to save the life of the pregnant woman. During the weeks, abortion is also valid if the conception occurred through incest, rape or any other social or economic reasons[22]. In order to carry out the procedure, the consent of the pregnant woman is mandatory. In case, the woman is below the age of 18 years, the consent of the parents of the girl is mandatory. In case, the pregnant woman is married it is important that her husband give his consent to the abortion but if the woman is above the age of 18 years and is single, then the woman is free to make her own decision relating to the abortion. Although there is a nationalized health care system in Turkey and the abortion related laws are comparatively progressive, the abortion services and its related procedures are confined to the obstetricians[23]. The shortage of obstetricians, particularly in the rural areas restricts the accessibility of the women to safe and secure abortion services in time. Moreover, the women undergoing the abortion procedure are not provided detailed and proper information about the abortion procedure. Before the legalization of the abortion procedure, women would undergo abortions secretly and as a result of which most of the abortions were done in harmful and following unsafe ways. Consequently, there was an increase in the maternal mortality rate. However, in the year 1983, Turkey validated abortion and Turkey and Tunisia are the only two countries in Middle East region that permits pregnant women to undergo abortion under any circumstances during the first trimester[24]. The other Muslim countries usually permit to carry out the abortion procedure only if such pregnancy affects the physical health and mental health of the mother or if the continuation of the pregnancy would result in deformation or impairment of the fetus. From the Shariah or Islamic law point of view, if the fetal is at a stage where the inspiration of soul has not taken place before the end ofthe fourth month of pregnancy, abortion is permissible[25]. However, some scholars believe consider the fetus as a complete human after the fourth month of pregnancy, hence if abortion takes place during that period of time it shall amount to a crime committed against a fully-grown up human being[26]. On the other hand, some contemporary Islamic jurisprudents asserts that the fetus is in the form of a pure fluid, a clot of blood or a mixture of meat loaves, therefore, if the pregnant woman undergoes the procedure of abortion, it would not amount to any crime committed against a human being. However, the conservative scholars affirms that if it is scientifically proven that the fetus in the womb of its mother has abnormality or serious impairment and it is confirmed and apparent that such anomalistic nature of the fetus is likely to cause problems or torments for himself as well as for the family, the abortion shall be permitted. Abortion may be permitted under such circumstances based on the principle that one must repel or ward of any loss as much as possible to prevent himself/herself from the consequences of such loss[27]. From the point of view of the sharia law, since mother is the source of the life for the fetus, under any situation that jeopardizes the health or life of the mother, the life of the mother shall be given more priority than the life of the fetus. Under such unavoidable circumstances, the essential principle of sharia law shall come into effect according to which the lesser evil shall be followed. In the case where the fetus endangers the life of the mother who is the source of life of the fetus, abortion is regarded as the lesser evil and hence, the least damaging option available must be selected that is, (the lesser of the two evils) must be followed even though such option may be undesirable[28]. The lack of clarity in the Quran regarding family planning and abortion and the availability of diverse opinion on its permissibility result in lack of uniformity in the application of the abortion laws. In classical Islamic law, eight of the nine legal schools permit the use of contraception only with the consent of the wife. However, medieval jurists and theologians are of the opinion that contraception is not permissible as it amounts to a form of hidden infanticide. The Quran prohibits parent from killing their children under the fear of poverty and has prompted to apply this principle with respect to family planning methods. However, the Muslim opponents of family planning contradict with the belief of the medieval jurists. The opponents believe that such principle signifies lack of faith and trust in the divine intervention of God and that the same has been cited in the Quran itself[29]. It is stipulated in the Quran that God provides for all his creatures and that there is no creature on earth whose provision does God not guarantee. Further, several other scholars are of the opinion that even Prophet Muhammad permitted the practice of al-azl that is, withdrawal or coitus interruptus and other mechanical contraceptive methods[30]. All the other schools of Islamic law allows al-azl among which four of the schools insist that the contraceptive methods or the practice of al-azl must be adopted with the consent of the wife. Sharia Law on Abortion in Non-Muslim Majority Countries As per the reports of the International Planned Parenthood Foundation (IPPF) despite both the religious and legal restrictions against abortion in majority of the Muslim countries, both the economic and social values have changed which has enhanced the rate of abortion that takes place in the Middle East and North Africa (MENA) region[31]. The statistics report revealing the increase in the abortion rate signifies that there has been a significant change in the acceptability of the practice of adoption as compared to how it was observed 10 to 15 years ago. Abortion has become much less than a taboo as the medical professionals talk about it; the women are well aware of the practice and its consequence, it has become more visible with the change in the moral values of the people. However, the conservative or the medieval Muslims still consider the practice of adoption as illegal because of which it has become unfeasible to calculate how many illegal abortions take place as the abortio ns that are performed illegally or in the unsafe way are hardly documented[32]. It is essential to understand that with the trend of liberalization, the laws in the Muslim countries are comparatively more strict and rigid than the laws prevalent in the Western Europe and the United States of America. In Western Europe, Germany, although the law in 1995 makes abortion illegal but if the mother is a rape victim, neither the doctor nor the mother are prosecuted for undergoing abortion. The abortion procedure must be performed within 12 weeks of conception. The ultimate decision regarding the termination of pregnancy or abortion lies with the women though the law prescribes that such woman shall be provided with medical and social counseling in order to help her overcome the circumstances that are compelling her to take the decision of abortion[33]. Even after such consultation, the woman persist to undergo abortion or to terminate her pregnancy, a six-day waiting period is provided wherein the medical personnel are entitled the right to conscientiously object to th e termination of pregnancy. However, the final decision to terminate the pregnancy is left to the sole discretion of the pregnant woman and the confirmation of her physician. There is a constant clash between the Europe and Islam relating to the cultural conflicts on abortion. The abortion debate involves the beliefs of the Western Europes religious majority while the largest religious minority follows Islam at present[34]. A compromise based constitutional process that is modeled after the abortion must be tested as a part of the debate on the cultural conflicts and controversies pertaining to the practice of abortion over the Islamic place in the European Public sphere. The attempt to harmonize the interests of the Muslims with the common concern of the majority may act as a promise for a more culturally and inclusive serene future of Western Europe[35]. The analysis of the Islamic discourse and the present practice of abortion in the Muslim and non-Muslim countries reveal that more lenient laws may be framed if the individuals are prohibited from misinterpreting the teachings and rulings of the Quran and the Sunnah. The individuals must be prohibited from making false assumptions that both the religious sources clearly opposes abortion, instead lenient interpretations must be outlined that are followed by most of the Islamic schools of law. In other words, if the Islamic laws are uniformly applied without misinterpreting the teachings, it is possible to frame more lenient and liberalized laws relating to the practice of abortion. Right to life of the fetus between the Sharia law and Human rights Under the Islamic Law, human life is considered to be sacred and no one is permitted to terminate the life or kill any other person except otherwise in accordance with the law. Whether a fetus is entitled to enjoy the right to life has become the most debated subject under the Muslim Law[36]. Abortion is directly associated with eh right of a child to life because with the procedure of abortion, the life of the child is terminated in the womb that is in the process of development. As per the teachings and rulings of the Islamic laws, abortion is prohibited as it amounts to killing of a human being that has not even fully developed. However, the Muslim scholars or jurists are not unanimous regarding the conditions and stage that permits a woman to terminate her pregnancy, thus ending the life of the fetus[37]. In Islam, the protection of the life of man is not only restricted to the post-natal life, it also extends to the protection of the life of the embryo[38]. The sharia law prescribes protection of the embryo even before the embryo is formed and depriving such embryo of life by terminating pregnancy not only amounts to a crime, it is equal to committing a sin. According to the rulings of the Quran, humankind comes into existence since the amalgamation of two primary cells and the destruction of it at any stage would deprive humankind of life[39]. Hence, the person committing such crime or sin is entitled to punishment[40]. Islam does not permit the practice of abortion as a measure to control birth rate except under certain exceptional circumstances. This does not imply that Islam is against birth control measures, but once a woman becomes pregnant, the parents of the child are prohibited from terminating the life of the child. However, the Muslim jurists have given religious verdicts on issues pertaining to abortion and embryological development and have strived to construe new rulings and methods on new issues arising out of abortion. Since abortion as a subject is not specified in any part of the Quran, the teachings of the Prophet is considered as second primary source of Islamic law[41]. The Muslim Scholars usually rely on the teachings or rulings of the Prophet while passing any verdicts or developing opinion related to abortion under the Islamic law. From the medical perspective, abortion is observed as a major concern in the present day as the frequency of abortion is high in several parts of the world to some extent due to the unavailability of contraceptive pills and the practice of abortion as an effective measure of birth control. Various experts and bodies have defined the term abortion. The World Health Organization (WHO) has defined abortion as the extraction or expulsion of an embryo or a fetus weighing 500 grams or less from the mother[42]. The term implies termination of pregnancy intentionally or the killing of the embryo or fetus. The underlying meaning of the term abortion is similar from the perspective of medical science and under the sharia law. The International Human Rights law recognizes the right to life as a basic right that is accrued to individuals at birth. The right to life is considered as a fundamental human right and is essential to the enjoyment of all other human rights[43]. The international and regional human right bodies as well as the courts all over the world have explicitly established the fact that any prenatal protections must be in accordance with the human rights of women. The rising trend to extend a right to life before birth, in particular, from conception indicates significant threat to the human rights conferred to women, both in theory and in practice[44]. These attempts are embedded in religious and ideological motivations and usually tend to deny women the complete range of reproductive health services that are fundamental in order to protect her health, dignity, life, autonomy and equality among other rights[45]. These measures grant a right to life before birth and bestow rights on fetus or an embryo that would be considered as superior or equal to the rights of women. In several cases, these measures purport to outlaw any procedure that ends the pregnancy. In other cases, these attempts substantiate the restrictions on access to in vitro contraception and fertilization. These strategies result in denial of the ability of women to make independent decisions pertaining to fertility, thus, completely disregarding the basic human rights of women[46]. There is no unanimity across various disciplines including religion regarding at what stage human life begins. Different religious beliefs have different viewpoints on this particular issue. The sharia law believes that the after 120 days that is, ensoulment the fetus is regarded as a child and undertaking abortion at this stage is prohibited. The shafi jurists permits abortion up to 80 days and the Hanbali School permits abortion up to 40 days[47] . The regional and international human rights treaties safeguard the right to life in the absence of a proper description about the commencement of life[48]. The International Human Rights that aims at protecting the rights to life are enumerated as below: Universal Declaration of Human Rights- Under Article 1 of the Universal Declaration of Human Rights (UNDHR) it is stipulated that all human beings are born free and equal in dignity and rights[49]. Here, the word born indicates that it was used intentionally in order to exclude prenatal application of the rights that are safeguarded in the Declaration. Hence, the principle signifies that the rights conferred by the Declaration are inherent from the moment of birth[50]. Convention on the Rights of the Child- the preamble of the convention states that the child, owing to its mental and physical immaturity, requires special care and protection including proper legal protection, before and after the birth of the child. The language used in the Conventions does not imply that the Convention extends its protection to the right to life of the child, prenatally[51]. International Covenant on Civil and Political Rights (ICCPR)- The covenant rejects the proposition that the right to life safeguarded under Article 6(1) extends its protection to prenatal life. The drafters of the covenant reject the proposal that the right to life is inherent in the human being from the moment of conception and the law safeguards such right[52]. The Human Rights Committee that interprets in compliance with the ICCPR further asserts that the protection extended by the covenant to right to life shall be considered as infringed if the restrictive abortion laws compels the pregnant women to resort to unsafe abortion and the unsafe abortion process poses a threat to the life of the pregnant women[53]. Convention on the Elimination of All Forms of Discrimination against women (CEDAW)- This Convention stipulates that the fundamental principles of non-discrimination and equality mandates that the rights of a pregnant woman must be given more priority over an interest in prenatal life[54]. The CEDAW Committee has further asserted that the right to life and health of the women may be violated as a result of the restrictive abortion laws[55]. On the other hand, under the Islamic law, the right of the child to life commences even before the birth of the child[56]. This implies that the parents of the child are strictly prohibited to commit abortion or any other act that may cause or is likely to cause any damage to the child or jeopardizes the life of the child. After the child is conceived, the sharia law recognizes the fetus as a human being that has not fully developed into a fully-grown human being. The fetus accords a special protection and status and this legal status accorded by the fetus is introduced from the concept of dhimmah, which implies that a person is fit for what the person entitles as well as what such person is subject to. The concept enables the fetus to become a recipient of rights and obligations known as receptive legal capacity[57]. Since the Quran forbids the killing of innocents and prohibits the parents and spouses from committing abortion, the Muslim scholars derive their beliefs from these religious sources that a fetus comes to life 120 days after conception. This implies that the inspiration of soul into the fetus not after the egg is fertilized but forty-two nights after the fetus is settled down in the womb of the mother. Under the sharia laws, a person who has committed an abortion shall be entitled to punishment but the crime shall not amount to murder. The person terminating the pregnancy shall be entitled to pay blood money or diyyah in the event the fetus was alive when it was bon but died subsequently as a result of such abortion. However, in case the fetus was not fully formed, then the wrongdoer shall be liable to pay a lesser fine. In Islam, under any circumstances, be it reasonable or not, an abortion cannot be carried out without the consent of the parents-and the spouses of the child[58]. In case, the mother undergoes an abortion without the consent of the father of the child, she shall be entitled to same punishment, as any wrongdoer is entitled under similar circumstances. The Human Rights Committee and the International Human Rights Conventions considers that the interest of the mother must prevail over the interest of the unborn child in the event such child jeopardizes the physical as well as the mental health of the mother. Similarly, under the Islamic laws there are certain circumstances, which would justify the abortion. One of the most essential exception or ground on which abortion is permitted is that if the mother is jeopardized with the continuation of pregnancy abortion is justified. This exception or justification is mentioned in the Quran according to which a mother must not suffer because of her child. This Quranic provision implies permissibility of abortion on any reasonable or justified grounds as long as such abortion procedure takes place before 120 days of conception. Although the reasons or grounds that would, permit the performance of abortion may differ and the stage of pregnancy when the abortion may be carried out is the principle determinant factor in this regard. The Council of Islamist Jurists of Mecca issued a fatwa in the year 1990 that permitted abortion under circumstances where there is an existence of some severe congenital malfunctions in the pregnancy[59]. However, the medical committee comprising specialist doctors agree that there are some serious complications in the pregnancy and that it poses a threat to the life of the mother. Further, the medical committee must confirm that there are no available treatments for the fetus or the unborn baby and abortion is the last resort in order to save the life of the mother. In Egypt, another fatwa was issued in June 2004 that supported abortion under circumstances where the mother is a rape victim. However, this non-binding legal ruling became subject to several criticism. The then Mufti of Egypt opined that the legal ruing was against the commands or teachings of the Quran. Besides, such ruling was also contrary to the teachings of the Prophet and his companions, which are strictly against the notion of killing innocent souls[60]. The Quran forbids the parents from killing their child and since abortion implies killing of the fetus it is a crime. The person committing such crime shall have to pay blood money and would face Gods fury and punishment. The ground of rape that justifies abortion was further criticized where it was stated that since technology has become so advanced, any rape victim could simply use the morning-after pill that is, the morning after the incident, as long as it can be reasonably assumed that fertilized egg has not yet been imp lanted on the all of the uterus. Further, another circumstance where abortion is considered as valid is the ground of congenital abnormalities. However, several Muslim Scholars have also objected this reasonable ground by stating that such congenital abnormalities cannot be detected in the uterus, in particular, before 4 months of gestation with accuracy[61]. Almost 90% of the cases where there is a probability that the mother suffers from nervous system defects, the same cannot be detected before 24 weeks of gestation. On the other hand, the cut-off date for abortion under the sharia law is 4 months or 4 months and a maximum of 10 days in addition[62]. These challenges and criticisms make it difficult for the medical committee to ascertain congenital abnormalities during the initial stage of pregnancy. It is clearly understood that the Muslim Scholars or jurist do not consensually agree on the ground or circumstances that validates abortion and permits the mother to terminate the pregnancy. The only exception that is acceptable by all the Muslims under the Islamic laws is that an abortion is permissible and valid only when the continuation of the pregnancy shall cause or is likely to cause any damage to the mother of the child or is likely to affect mental health of the woman. However, the abortion under such circumstances must be carried out with the consent of both the parents and spouse. In case, the woman is below the age of 18 years, the abortion shall be carried out with the consent of the parents of such woman. Justification of human rights for legalization of Abortion The promotion of the reproductive rights of women have gained popularity worldwide owing to the International Conference on Population and Development (ICPD) in 1994 that was held in Cairo and the Fourth World UN Conference on Women that was held in Beijing in 1995. These two conferences have aimed at recognizing the essence of sexual and reproductive health of women and that the same must be safeguarded as it is fundamental to social justice[63]. These conferences signified that the health related issues of women may be addressed through the implementation of the human rights incorporated in the existing regional and international human covenants and national constitutions. The statements passed in the conferences consensually assert that womens right to abortion is a part of the womens right to reproductive rights[64]. The UN treaty-monitoring system ensures that the states are acting in compliance with the International Human Right Treaties. Egypt has been signatory to the CEDAW and has confirmed upon ratification with respect to Article 9 according to which women must be granted equal rights with men in respect of nationality of the children without prejudicing the nationality of the father that the child acquires of a marriage. According to Article 16 of the CEDAW, it grants equal status to both men and women in matters related to marriage without prejudicing the provisions laid down under the Sharia laws. Israel has made its reservation with respect to Article 16 of the CEDAW Convention to the extent that the laws related to personal status do not conform to the provisions of Article 16. However, these provisions of the convention aimed at granting equal rights to women with the men in marriage related matters, which signifies that the women had equal right to decide whether to undergo abortion. Since Egypt has, restrictive laws related to abortion, this provision might be construed as a liberal movement towards the r ights of women. The European law is considered as a primary source of law in Ireland and in the event of conflict between the domestic law and international law, the EU law shall prevail. If an international agreement is not incorporated into the domestic law, the law shall still bound Ireland. In Mellet v Ireland [2016], Ms Mellet as prohibited from accessing abortion services and the Committee held that Ireland had infringed Article 7, 17, 26 of the ICCPR that is, the violation of the right to privacy and her right to be free from cruel and inhuman treatment. Several high courts have addressed the issue related to the right to life in the context of abortion. The courts have held concluded that the constitutional rights including the right to life is accrued to a human being only at birth and that the law does not extends its protection of right to life prenatally. The US Constitution does not consider fetus as a person within the meaning and language of the US Constitution. From the Human Rights perspective, a fetus does not have a separate existence and can only come into existence within the womb of the mother. Therefore, if the fetus causes or is likely to cause any damage or harm to the physical or mental health of the mother, the interest of the mother shall prevail over the interest of the fetus. The constitutional value of an unborn human life can be safeguarded to such extent that such protection does not result in an interference with the fundamental nature of a womans right to privacy and right to freedom. In European Court of Human Rights, VO v France [2004], it was held that the rights and interests of the women implicitly restrict the right to life of the unborn. The ECHR acting in the compliance with the European Convention asserted that an unborn child is not considered as a person directly and that it is upon the rights and interests of the mother to decide whether an unborn child has a right to life. The rights and interests of the mother shall include her rights to privacy, health and life as well. In other words, the court is of the opinion that prohibiting abortion to safeguard the life of the unborn child is not justified under the Convention and that any restrictions related to abortion must be consistent with the fundamental rights of the women. The several efforts made to promote a right to life prior to the birth of the fetus often purports to confine the access to both abortion and contraception[65]. 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