There is some disagreement as to whether capital and lower case letters are allographs or distinct graphemes. Capitals are generally found in certain triggering contexts that do not change the meaning of a word: a proper name, for example, or at the beginning of a sentence, or all caps in a newspaper headline. In other contexts, capitalization can determine meaning: compare, for example Polish and polish: the former is a language, the latter is for shining shoes. Some linguists consider digraphs like the in "ship" to be distinct graphemes, but these are generally analyzed as sequences of graphemes. Non-stylistic ligatures, however, such as , are distinct graphemes, as are various letters with distinctive diacritics, such as .