Critical Theory Essay

Critical theory is a body of ideas generally associated with the ‘Frankfurt School’. It was during the early 1980s that a new form of theoretic inquiry which was highly critical of tradional theories of IR, emerged. However the genesis of the theory can be found in the works of Kant and Marx with their emphasis on the ‘emancipatry purpose of knowledge and enquiry’. In other words critical theory entails ‘enlightenment project’ which subjects knowledge and education to the ideal purpose of freedom and liberation. Jurgon Habermas gave a new life to the critical and emancipatory views of Kant and Marx when he questioned the epistemological(source of knoeledge) and ontological(nature of being) foundations of existing social order and said that all knowledge is historically and politically based. Critical theory also involves the critique of modernity in the domains of state capitalism, high-tech reindustrialization and science-cum-computer oriented education system that have strengthened and perpetuated the hegemony and dominance of few. Among the prominent critical theorists inclde Max Horkheimer, Theodor Adorno, Paulo Friere, John Forester, Herbert Mercuse, Andrew Linklater and Dieter Misgeld,etc,. Trends in Critical Theory: Following are important trends in critical theory: a) Critical Social Theory: The basic point of analysis in critical social theory is society as a whole. It seldom focuses on state. It discusses all the social structures which are responsible for dominance, ignorance and exploitation. Frankfurt Scool is the poineer of this trend. b) Critical International Theory: Critical international theory with its basis in emancipatory ideas of Kant and Marx seeks to look for the possibilities of tronsforming international relations so that constraints of dominance are removed and univaresal freedom and equality achieved. It is actually the extension of critical social theory to the domain of international relations. Key Aspects of Critical Theory: 1) Problem-Solving and Critical Theories: Problem-solving Theory: Accordinng to Robert Cox problem solving theory takes the world as it finds it.It does not challenge the present order but legitimise and affects its smooth working by solving the particular problems that troubles it. Traditional theories of IR are considered to be working in fever of stabilising prevailing structures of world order with their inequalities of power and wealth. 2) Critical International Theory: It argues that cognitive processes themselves are subject to political interests and, therefore, are to be critically evaluated. Theories of IR like any other knowledge are conditioned by social, cultural and ideological influence; and the task of critical theory is to evaluate such conditioning implications. It not only challenges the status-quo oriented theories but also comes up with normative solutions in favor of emancipation.

Leadership in Context

The â€Å"Ah Hal† moment is distributed leadership actually did happened in my past appointment as the Course Commander in the Engineer Training Institute (ET). Being selected in the appointment and the most senior in rank, I naturally assumed the position of the leader with my subordinates taking Instructions from me. However, for certain events such as organizing of unit's Chinese New Year event, managing of officer cadets' cohesion activities, and specific training packages, I delegated the planning to my team.Through the process, it was encouraging to see some of my instructors took the initiative to emerge as the assume leader to organize and successfully completed the task with minimum supervision. Despite being successful, I had also observed that my instructors' Kim-Yin Chain et al. , Military Leadership in the 21st Century Science and Practice, 1st edition (Singapore: Coinage Learning Asia, 2011). Peg 148 2 Leonard Wong, Paul Bellies, and Dennis McGuire, â€Å"Milita ry Leadership: A Context Specific Review,† US Army Research, January 1, 2003, http://adolescents. Nil. Due/ chrysanthemum/1 6. Peg 657-692. Reiterative in organizing the event could have been limited by my supervision at some point of time. Hence, It Is of my view that It Is Indeed possible that distributed leadership can be Implemented quite successfully In certain areas In SAFE. My post-action review Len- relation to the concept of Orpheus are being summarized in three points. Firstly, application of distributed leadership can be applied in military context particularly for a small group who had attained a certain level of military competencies.It provides opportunities for a rotational leadership role, allowing any individual to merge as leader and to realize the rich potential as a group. Secondly, the empowerment given to the Individual must be respected and trusted to reduce their authority and leadership through a shared vision, mission and purpose. The concept will all ow the group to generate greater passion and motivation to reach the desired outcome. Lastly, distributed leadership need to be carefully calibrated in a traditionally hierarchical organization to prevent the wrong impression of a laissez- fairer or no leadership approach.By planning forward, distributed leadership can be seed to enhanced specific core competencies skills 3 such as creative thinking, communicating to influence, decision making, develop people and team, developing the individual for success. Task 2: State the appointment that you are likely to be posted to after SC. Being a Combat Engineer by vocation, my next possible appointment might be taking over command in one of the battalion of Singapore Combat Engineer (SEE).I shall 3 SAFE-OLD Doctrine Directive 2/2004. SAFE Leadership Framework. 26 July 04. Provide my assessment and direction in accordance to â€Å"Circle† of the SAFE Leadership 417 Frameworks; mission and purpose, operating environment and desired o utcome, to strive forward and achieve a collective vision for my unit. Mission and Purpose. From the theory of core ideology by Jim Collins and Jerry Operas, the core values and core purpose of great organization does not change. The unit's mission and purpose in line with SAFE, in peacetime, is to safeguard our nation's security, thereby ensuring Singapore survival ultimately. I will work to ensure that the unit perform the function of raise, train and sustain, and continues to be ready to play its role in arrangement Singapore security during my tour and for the foreseeable future. I would consider adopting the leadership in Battle and Garrisons that was taught in LLC lesson 8 in achieving the mission under differing situational requirements.Understanding the flexibility of the competing values and behaviors will first allow me to place emphasis in maintaining relevant in fulfilling the â€Å"swift and decisive victory' part of the MINDED/SAFE mission and renewed the focus on the unit's hotter capability, so as to set in place the building blocks for our evolving role in the future operating environment. 4 SAFE-OLD Doctrine Directive 2/2004. SAFE Leadership Framework. 26 July 04. Jim Collins and Jerry I. Operas, Built to Last: Successful Habits of Visionary Companies 6 Reuben Gal and A.David Manageresses, Handbook of Military Psychology, 1 edition (Chester ; New York: Wiley, 1991). Peg. 411-429. 5 Operating Environment From LLC lesson 7 that organizational culture is important to the influence of leadership and vice versa. Edgar H. Scheme said † group growth and culture formation can be seen as two sides of the same coin, and both are the result of leadership activities and shared experiences†. 7 The operating environment of the unit is not Just being ready to handle any contingency but also being operationally proficient to carry out our security operations on a daily basis.Thus the unit needs to be operationally ready to face the continuous co mplex VI-CA environment. The unit will need to train the men to attain an approved level of technical competence on operating combat engineers' equipments and honing the analytical functions of the commanders to operating in the various operating conditions. The unit culture will be â€Å"a pattern of hared, basic taken-for-granted assumptions, the culture will manifest itself at the level of observable artifacts and shared espoused beliefs and values†. To meet the demand and influencing the culture, I will take on the leadership by example to be the source of beliefs and values to gradually build a shared assumptions among the commanders and men in the unit. Desired Outcome My desired outcome is to develop an operational, cohesive and discipline unit, which is capable of maintaining safety and achieving mission success in a wide spectrum of operations. The unit should comprises of committed soldiers who are highly proficient in their tasks and proud of their identity as Comb at Engineer soldiers.A few key factors to focus on to maintain high level of performance and competency are: (1) To display 7 Edgar H. Scheme, Organizational Culture and Leadership, 3rd Edition edition (San Francisco: Josses Bass, 2004). Peg 87-88 8 Ibid. Leadership by example. Leaders who â€Å"walks the talk† will enable his men and commanders to sense and be inspired by the actions and commitment. (2) To build quality relationships. I am also a firm believer of the Core Theory of Success 9, where laity results. (3) To instill a sense of purpose.Never â€Å"go through motion† and make clear of the purpose in the tasking so as to enable strong sense of ownership and foster a stronger commitment to the unit. Task 3: Identify and explain the key leadership requirements for my appointment. Values Figure 1 . SAFE 24-7 Leadership Frameworks Based on the SAFE 24-7 Leadership Framework (refer to Figure 1), a SAFE leader will need the four factors provided within the triangul ar block for effective leadership. First key requirement is values which is the basic foundation of the triangle.A strong set of 9 John Steersman, Organizational Learning at Work: Embracing the Challenges of the New Work place (Waltham, Mass: Pegasus Communications, 1998). 10 Adapted from SAFE-OLD Doctrine Directive 2/2004, â€Å"SAFE Leadership Framework†, dated 26 July 2004. Peg values that SAFE leaders derive their moral strength for influencing their soldiers. 11. The importance of values cannot be overstated and hence my values need to be aligned with the SAFE core values to remain firm in my convictions and actions. Leadership is the process of influencing people. 2 1 will lead by example and exemplify the SAFE core values to positively influence my commanders and men. With the consistent inculcation of values, it will be a guide for everyone to do the right things regardless whether one is being watched or not. Full-Range Leadership – Balancing between Transacti onal and Transformational Figure 2: Relationship of ELM in the Military Context The next key requirement is leadership styles. There is no single leadership style good enough for all situations and picking up three particular styles of leadership (I. E. Situational Leadership, Path-goal theory and Full Range model) from LLC lesson 5, it 11SEA-OLD Doctrine Directive 2/2004, â€Å"SAFE Leadership Framework†, dated 26 July 2004. Peg 3 13 Adapted from APP Chain, K. Y. , LACE-02-Slides_Overview_Concepts_Appropriateness DARPA-22 – for STUDENTS APP. Slide 49. Was understood that the styles of leadership were often dependent of the leader, the follower and situations. I believe the full range leadership model is best suited for my next appointment and I need to balance the range of styles between transactional and transformational so that I can effectively communicate and lead as a Officer Commanding (CO) of a Battalion.Reaching for transformational leadership Tyler will likel y to yield a positive and longer-lasting effects. Leadership, Management and Command Figure 2: Relationship of ELM in the Military Context Other than SAFE 24-7 Leadership Framework, I will want to look at the concept of Leadership, Management and Command (ELM) (refer to Figure 2) from LLC lesson 2 to be one of the key requirement. ELM are three distinct concepts but inseparable and intertwined†1 5. Taking over a command appointment makes me dwell deeper into the LLC 14 Adapted from APP Chain, K. Y. , LOCO 15 Chain et al. Military Leadership in the 21st Century Science and Practice. Peg 8-14 concept. Looking beyond peacetime tasking and operations, although the application of all three concept are equally important, I will focus more on leadership role to influence soldiers by providing the purpose, direction and motivation that required to achieved mission success. 16 Task 4: My leadership strengths and weaknesses? According to my MYSELF report and matching the result with the SAFE 24-7 Leadership Framework, I had clearly exhibited a value-based leadership and my strength in the core competency were mission, social and developmental.The results resonated well urine my appointment as Course Commander, with extremely tight training the end-of-course survey, highlighting areas like our instructors' role modeling, value inculcation, individual development and mission focus. The positive feedbacks were good indications that my instructors understood their roles well and they were given opportunities to develop and lead with my guidance. Socially, I had displayed good interpersonal effectiveness and able to communicate to influence my team well. With strengths, there is also weakness. One of my weakest factor reported was inflexibility of my leadership style.Previously as Course Commander, I was not deeply exposed to the various leadership styles as compared to now in GAS SC. Then, I adopted a more consistent leadership style towards my trainees and my team th inking that a more homogeneous outcome in the inculcation of the SAFE core values was better. 16 Ibid However, I realized this might not be the most effective method to motivate and lead the team. An effective leaders are those who can shift between transactional and transformational leadership styles as required by circumstances and the characteristics of followers†17.

Lucent Technologies Deferred Taxation

Executive Summary This memorandum is intended to communicate the deferred tax issues of Lucent Technologies Inc. on the basis of analysis of the veracity of the situation according to the reporting framework’s guidelines to anticipate unfavorable implications that had been resulted due to poor performance of the company over the past years. The Financial Accounting Standards Board (FASB) is the recognized body for making pronouncements as Generally Accepted Accounting Principles (GAAPs) in the United States.The FASB has promulgated Statement of Financial Accounting Standard # 103 â€Å"Accounting for Income Taxes† which specifically prescribes the treatment of income taxes of corporate entities and guidance for how deferred taxes should be recorded either an asset or a liability in the financial statements. It also provides assistance in certain cases requiring a valuation allowance to be used to reduce the carrying value of any deferred tax asset for which it was †Å" more likely than not† that the asset would not be realized.The main reason behind the issue is the impact of cut-throat competition in the telecom industry and downturn in the economic conditions which had adversely affected the company’s overall financial performance as a result deferred taxes amounting to $ 7. 6 billion as of September 30, 2011 have been recognized against deductible temporary differences, operating losses and tax credit carry forwards. However, under the prevailing circumstances, it is apparent that the company will not be able to generate positive taxable income in the future periods to offset the losses.Accordingly, as per FAS # 109 the valuation allowance has to be reviewed against potential tax assets and for any items in which it is more probable through persuasive and reliable evidence that the asset will not reduce future taxable income Analysis Since after the inception of its operations in November 1995, the quality production and innovat ion were key business success factors. However, eventually with the passage of time the entry of new firms in the telecom industry such as Alcatel, Ciena, Cisco, Ericsson, and Motorola Inc. , have intensified the level of competition.As a result of this most industry participant opted to strengthen their relationships with large service providers, as they represented over 70% of global carrier spending. The collapse of competitive local exchange carriers and other competitors of incumbent carriers had resulted in fewer customers. In addition the large service providers, has been consolidating, thus giving the remaining service providers additional buying power. Furthermore, as service providers continued to reduce their capital spending, fewer sales opportunities existed.Moreover, a number of its existing competitors were very large companies with substantial technical, engineering, and financial resources, brand recognition and established relationships with global service provider s. These competitors were able to offer low prices, additional products or services, or other incentives. These potential competitors were also in a stronger position to respond quickly to new or emerging technologies and to undertake more extensive marketing campaigns, adopt more aggressive pricing policies, and make more attractive offers to potential customers, employees, and third-party agents.During the company’s financial year ending September 30, 2001, Lucent had lost $16 billion placing its retained earnings into a net deficit. Subsequently, in the first and seconds quarters of fiscal 2002, the trend continued with losses of $423 million and $495 million respectively. As of September 30, 2001, Lucent had tax credit carry forwards of $898 and federal, state and local, and non-U. S. net operating loss carry forwards of $ 1,640 (tax effected), most of which expire primarily after the year 2019.As of September 30, 2001, Lucent has recorded valuation allowances totaling $ 742 against these carry forwards, primarily in certain states and foreign jurisdictions in which Lucent has concluded it is ‘more likely than not’ that these carry forwards will not be recognized. The components of deferred income tax assets and liabilities are as follows; Year Ended September 30, | 2001| 2000| |   | $ in ‘000’| $ in ‘000’| Deferred Income Tax Assets|   |   | | Bad Debt and customer financing reserves| $ 1,004| $ 2|   | Inventory reserves| 685| 314| | Business restructuring reserves| 632| -|   | Other operating reserves| 536| 407|   | Postretirement and other benefits| 2,386| 2,352|   | Net operating loss/ credit carry forwards| 2,538| 240|   | Other | 636| 364| | Valuation allowance| (742)| (197)| Total deferred tax assets| 7,675| 3,562| |   | | |Deferred Income Tax liabilities| | | | Pension| 1,971| 2,480| | Property, plant and equipment| 5| 417|   | Other| 521| 734| Total deferred tax liabilities| $ 2,497 | $ 3,631| Keeping in view the above figures, it turned out that the company’s remaining deferred tax assets amount to $ 5. 2 billion and since it is a substantial amount the company’s management may however believe that it would be realized based on forecasted taxable income.However, as per FAS # 109, paragraph 17, issued February 1992, whereby it stipulates that a valuation is required when it is ‘more likely than not’ that all or a portion of a deferred tax asset will not be recognized. Therefore, forming a conclusion that a valuation allowance is not needed is difficult when there is negative evidence such as cumulative losses in past recent years as mentioned above. Hence, cumulative losses weigh heavily in the overall assessment.During the fiscal 2002 third quarter end review, the company should need to consider several significant developments in determining the need for a full valuation allowance including; * The continuity and recently more severe market decline * Uncertainty and lack of visibility in the telecommunication market as a whole * A significant decrease in sequential quarterly revenue levels * A decrease in sequential earnings after several quarters of sequential improvements The necessity for further restructuring and cost reduction actions to attain profitability As a result of this assessment, the company has established a full valuation allowance for its remaining net deferred tax assets as at June 30, 2002. Lucent recorded a non-cash charge of $ 5. 83 billion, or $ 1. 70 per share, to provide a full valuation allowance on its remaining deferred tax assets as June 30, 2002. This charge was partially offset by a third quarter income tax benefit of $282 million on a pro forma basis, and $ 505 million on as-reported basis.In order for the company’s management to determine whether a valuation allowance is required, managers should consider all available evidence. FAS # 109 divides this evidence into negati ve (that is, the asset is unlikely to be realized) and positive evidence. Negative evidence includes items such as cumulative losses in recent years; a history of operating loss carries forwards expiring unused, losses expected in early future years, or assets expected to reverse in a single year in a cyclical business.The statement declares that forming a conclusion that a valuation allowance is not needed is difficult when there is negative evidence. In contrast, positive includes a strong earnings history (exclusive of any current loss), existing contracts that will produce taxable income in the period of the asset turnaround, or a large excess of appreciated asset value over a tax basis and tax planning strategies.Accordingly, based on the two types of evidences mentioned above, the views of the SEC staff with respect to valuation allowances on deferred tax assets and the types of questions that they might ask if they reviewed the Lucent’s financial reports are as follows ; * With respect to valuation allowances the SEC is likely to look at the basics for having or not having a valuation allowance, the timing of recording changes, or consistency with other forward-looking information * Comments relating to the adequacy of disclosures, the actual descriptions of rate reconciliation items, deferred tax assets and liabilities, uncertain ax positions, timing of reversals, or expiration of net operating losses in various jurisdictions. * The SEC may also ask questions relating to contractual obligations * The SEC may also ask for clarification related to management’s material estimates and/or judgments. It is important that changes in estimates be well documented. * Disclose the amount of pretax income that the company needs to generate to realize the deferred tax assets. The SEC staff may ask to include an explanation of the anticipated future trends included in the company’s projections of future taxable income. Confirmation to them that t he anticipated future trends included in the company’s assessment of the realizability of its deferred tax assets are the same anticipated future trends used in estimating the fair value of your reporting units for purposes of testing goodwill for impairment and any other assessment of your tangible and intangible assets for impairment. Disclose that the deferred tax liabilities that the company is relying on in its assessment of the realizability of its deferred tax assets will reverse in the same period and jurisdiction and are of the same character as the temporary differences giving rise to the deferred tax assets. * Indicate the nature of the uncertainty and the nature of each event that could occur in the next twelve months that would cause the change for each significant tax position.Conclusion It has been evident from the above analysis that Lucent has been facing poor performance and as many of its assets have very long lives but it’s still not indicative of f uture viability of these assets. Until an appropriate level of profitability is reached, Lucent should not expect to recognize any significant tax benefits in future results of its operations.The company must use judgment in considering the relative impact of negative and positive evidence. The weight given to the potential effect of negative and positive evidence should be commensurate with the extent to which it can be objectively verified. The more negative evidence that exist (a) the more positive evidence is necessary and (b) the more difficult is to support a conclusion that a valuation is not needed for some portion or the entire deferred tax asset.

Finance and accounting Essay Example | Topics and Well Written Essays - 2500 words

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Brand Management for Rolex Essay Example | Topics and Well Written Essays - 4500 words

Brand Management for Rolex - Essay Example The essay "Brand Management for Rolex" analyzes the strategies that have made Rolex a famous brand. It is a descriptive case study. In this case study, the qualitative method has been followed. The data that is used in this case study is secondary data and it has been collected through websites and books. Brand management is about developing an image of a brand and also maintaining it. Brand management helps a company to define any product, position the product, and deliver it to the customer. It is an ability to generate and sustain the brand. A strong brand is an asset for a company which discriminates any product from other alternative products. It can set an additional image to the product of the company. With regard to establishing brand image, Rolex always prefers to use certain traveler or singer or other stylish people for advertisement purposes. Rolex seeks selective media for advertising their products which can help to form the image of the brand as well as control the advertisement cost. Rolex is extremely elegant to accomplish multiple factors while spending least amount of money which can help to maintain the balance between optimal cost and profit. Through their good marketing skills, Rolex successfully increases their fans and earn the honor and faith of Rolex user. From the early 1930s, Rolex focuses on product quality. The advertisement of Rolex was limited to just product level and made by using verbal statements and graphics. Rolex depicted that its products are targeted to only high-class customers.

Police discretion postion Essay Example | Topics and Well Written Essays - 1000 words

Police discretion postion - Essay Example It is the action that a police officer takes, according to personal judgment, conscience, morals, attitude, and beliefs; as well as the officer’s education, training and experience. This paper proposes to discuss the use of discretion in police work. The mythical aspects of the use of discretion, the sources, and the methods by which police discretion may be controlled will be identified. From the analysis a list will be created of ten police actions in which discretion may be used, and the reasons for their use will be given. Further, the use of discretion in each of the police actions will be justified either as reasonable, or denounced as an abuse of power. In the maintenance of order and in crime prevention police officers play a complex and sensitive role which extends far beyond merely arresting law breakers. Historically, police have asserted authority in several ways, often not involving arrest. In more commonplace police actions such as handling alcoholics and panhandlers or resolving disputes between neighbours, the police do not generally make any arrests. Though exercising discretion is essential, the police should not be allowed to employ random or arbitrary policing. Also, rather than strictly following a rule book, policing should reflect a neighborhood’s values and sense of justice, and should be in line with residents’ concerns so that justice will be achieved. Increasingly, the police officer’s role in the justice process demands â€Å"greater commitment to developing policy guidelines that set standards, shape the inevitable use of discretion, and support community involvement† (Kelling, 1999 : iii). Furthermore, formal training of police personnel should include some basic factors to teach them to act democratically as well as judiciously in their work, in order to successfully achieve outcomes which are just (Marenin, 2004). Discretion in police work is

Answer the question Essay Example | Topics and Well Written Essays - 250 words - 21

Answer the question - Essay Example It is therefore important that teachers embrace practical approach to learning through effective research to achieve the solutions to academic challenges and unjustified claims (Nell, 2011) Research findings are subject to temporal changes. This necessitates the construction of a paradigm in which temporal changes in scientific findings are factored into the initial findings to create coherence of knowledge (Nell, 2011).This provides teachers with an alternative to use other researches in the various fields with necessary shifts of paradigms to explicitly foster comprehensive understanding among learners. Essentially, no research proceeds without the influence of an initial course. Earlier researches provide basis to make inferences on current issues with necessary changes. Therefore, paradigms provide effective means through which coherence in research findings is attained without undue criticisms of the initial research. Scientific research is the fundamental driver of scientific progress, inventions, and innovations. It is important to create a smooth transition between research and its implementation. Research in itself is unable to cause the desired academic change without an effective implementation of the findings (Nell, 2011). Application of a theoretical claim in research is necessary whenever adequate research tools are made available. Research in essence provides a means through which theoretical knowledge finds justification. Human minds bear several unresolved doubts about the existence and changes in various aspects of life. It is therefore necessary that the perceptions of learners in a classroom set up be underscored by facts to justify the reality of such