Materials and Inventory Essay

In the S, T, and P facilities, it has been identified that some of the manufacturing processes are related with one another. Due to the interrelatedness and the other problems seen from the different facilities, it is seen that a problem from one facility affects the others. This is observed to be especially true for the area of the management and inventory control. Materials management is oftentimes associated to inventory control and this is defined as the act of â€Å"managing the organization’s raw materials, work-in-process, finished goods, and products in-transit† (Griffin, 2002 as cited in Adam & Sammon, 2004, p. 28). The primary focus of the materials and inventory management involve being accountable for all WIP and stock, coordination with the suppliers in order to organize production requirements, maintain a desirable inventory level, manage the processes related to physical inventory audits, establish automated forms of inventory systems, manage the condition and coding of the materials, coordinate with or manage the purchasing department, discuss with major suppliers regarding the prices and terms, choose new suppliers, ensure that the methods in existence are in sync with the changes in the environment (Charvet, 1997). The importance of these processes would lie on the need for materials and inventory in creating a long-term advantage in terms of competitive grounds (Jamal et al., 2007). Upon a review of the situation for the three facilities, there are several findings that are worth noting. First, the frequency as to when the accessory parts run out in S facility is seen to be declared on a habitual interval. The causes and implications of this could include that the T and P facilities are not able to meet the demands of the S facility because identification of the quantity is not fully carried out by the T and P facilities. Moreover, it could be that there are problems with the shipping schedule from the T and P facilities wherein the time as to when the accessories are needed in the S facilities is not clearly identified or unknown that is why shipments are not organized. Second, formal receipt of the materials needed for production in the T and P facilities is not present as well as a system in order to reflect this to have arrived at the T and P facilities in order to acknowledge the shipment from the S facility. The establishment of a system would also entail the need for the creation of a formal receiving dock where shipments pass through. It allows for the inspection of the shipments and the respective entry into the inventory system of the respective facility. Third, concerns arise, too, with the wasted productions due to malfunctioning equipment or wrong materials used. Incidences such as this could be experienced when routine maintenance on the equipment and evaluation of the materials is not carried out to ensure that errors are minimized. In light of the problems identified for the materials and inventory aspect, there are recommended measures that are used in order to resolve the problems. First, it is necessary for the facilities to have a computerized inventory system wherein the necessary parts are interrelated with one another. The benefit derived from having a computerized system for the inventory control is attributed to its ability to organize the data of the organization in an efficient manner and the reduced costs associated with inventory control (Palmer, 2005). Second, there is the need to provide for a receiving dock for the shipments wherein the materials shipped are immediately entered into the system to reflect both an acknowledgement receipt and confirmation to the other facility from which it came from. This makes inventory easier as it is done as the shipments are brought in which means that it is always update. Third, training with regard to the evaluation and maintenance of the equipment should be provided to the employees who are responsible for this. Likewise, there should be a regular schedule for assessment of equipment condition and materials to ensure that disruptions and errors are kept to a minimum. References Adam, F. & Sammon, D. (2004). The enterprise resource planning decade: Lessons learned and issues for the future. Hershey, PA: Idea Group Publishing. Charvet, S. (1997). Words that change minds: Mastering the language of influence. (2nd ed. ). Author’s Choice Publishing. Dubuque, IO: Kendall Hunt Publishing Company. Jamal, N. M. , Mastor, N. H. , Saat, M. M. , Ahmad, M. F. , and Abdullah, D. F. (2007). Cost and management accounting: An introduction. Johor Darul Ta’zim: Muapaat Jaya Percitakan Sdn. Bhd. Palmer,D. (2005). Maintenance planning and scheduling handbook. New York, NY: McGraw-Hill Professional.

LVMH: Corporate Structure and Business Plan

GOVERNANCE STRUCTURE The Board of Directors is the strategy body of LVMH Moet Hennessy – Louis Vuitton SA. The competence, integrity and responsibility of its members, clear and fair decisions reached collectively, and effective and secure controls are the ethical principles that govern the Board. The key priorities pursued by LVMH’s Board of Directors are enterprise value creation and the defense of the Company’s interests. LVMH’s Board of Directors acts as guarantor of the rights of each of its shareholders and ensures that shareholders ful? ll all of their duties.The Company adheres to the Code of Corporate Governance for Listed Companies published by AFEP and MEDEF. The Board of Directors shall have a maximum of 18 members, a third of whom at least are appointed from among prominent independent persons with no interests in the Company The number of Directors or permanent representatives of legal entities from outside companies, shall be limited to four . Apart from the selection of the Company’s management structure and the appointment of the Chairman of the Board of Directors, Chief Executive Of? cer and Group ManagingDirector(s), the principal missions of the Board of Directors are to: – ensure that the Company’s interests and assets are protected; – de? ne the broad strategic orientations of the Company and the Group and ensure that their implementation is monitored; – approve the Company’s annual and half-yearly ? nancial statements; – review the essential characteristics of the internal control and risk management systems adopted and implemented by the Company; – ensure that major risks to which the Company is exposed are in keeping with its strategies and its objectives, and that they are taken into account in the management of the Company; verify the quality, reliability and fairness of the information provided to shareholders concerning the Company and the Group, in p articular to ensure that the management structure and the internal control and risk management systems are able to guarantee the quality and reliability of ? nancial information published by the Company and to give a true and fair view of the results and the ? nancial position of the Company and the Group; – set out the organization principles and procedures for the Performance Audit Committee; – disseminate the collective values that guide the Company nd its employees and that govern relationships with consumers and with partners and suppliers of the Company and the Group; – promote a policy of economic development consistent with a social and citizenship policy based on concepts that include respect for human beings and the preservation of the environment in which it operates. The Board of Directors shall hold at least four meetings a year Decisions by the Board of Directors shall be made by simple majority vote and are adopted as a board. If they deem appropr iate, independent Directors may meet without requiring the presence of the other members of theBoard of Directors. For special or important issues, the Board of Directors may establish one or more ad hoc committees. Each member of the Board of Directors shall act in the interests and on behalf of all shareholders. Once each year, the Board of Directors evaluates its procedures and informs shareholders as to its conclusions in a report presented to the Shareholders’ Meeting. In addition, at least once every three years, a fully documented review of the work of the Board, its organization and its procedures is conducted. The Shareholders’ Meeting shall set the total amount ofDirectors’ fees to be paid to the members of the Board of Directors. This amount shall be distributed among all members of the Board of Directors and the Advisors, if any, on the recommendation of the members of the Directors’ Nominations and Compensation Committee, taking into account their speci? c responsibilities on the Board A specialized committee responsible for auditing performance operates within the Board of Directors, acting under the responsibility of the Board of Directors. The Performance Audit Committee shall be made up of at least three Directors appointed by the Board of Directors.At least two thirds of the members shall be independent Directors. The majority of the Committee’s members must have held a position as a Managing Director or a position involving equivalent responsibilities or possess speci? c expertise in ? nancial and accounting matters. The Board of Directors shall appoint a Chairman of the Committee from among its members. The maximum term of the Chairman of the Committee is ? ve years. Neither the Chairman of the Board of Directors nor any Director performing the duties of Chief Executive Of? cer or Group Managing Director of LVMH may be a member of theCommittee. A Director may not be appointed as a member of the Committee i f he or she comes from a company for which an LVMH Director serves as a member of a committee comparable in function. The principal missions of the Committee are to: – monitor the process for preparing ? nancial information, particularly the individual company and consolidated ?nancial statements, and verify the quality of this information; – monitor the statutory audit of the individual company and consolidated ? nancial statements by the Statutory Auditors , whose conclusions and recommendations it examines; ensure the existence, pertinence, application and effectiveness of internal control and risk management systems, monitor the ongoing effectiveness of these systems, and make recommendations to the Chief Executive Of? cer concerning the priorities and general guidelines for the work of the Internal Audit team; – examine risks to the Statutory Auditors’ independence and, if necessary, identify safeguards to be put in place in order to minimize the pot ential of risks to compromise their independence, issue an opinion on the fees paid to the Statutory Auditors, as well as those paid to the network to hich they belong, by the Company and the companies it controls or is controlled by, whether in relation to their statutory audit responsibilities or other related assignments, oversee the procedure for the selection of the Company’s Statutory Auditors, and make a recommendation on the appointments to be submitted to the Shareholders’ Meeting in consideration of the results of this procedure; – analyze the exposure of the Company and the Group to risks, and in particular to those identi? ed by the internal control and risk management systems, as well as material off–balance sheet commitments of the Company and the Group; review major agreements entered into by Group companies and agreements entered into by any Group company with a third-party company in which a Director of the LVMH parent company is also a s enior executive or principal shareholder. Signi? cant operations within the scope of the provisions of Article L. 225-38 of the French Commercial Code require an opinion issued by an independent expert appointed upon the proposal of the Performance Audit Committee; – assess any instances of con? ict of interest that may affect a Director and recommend suitable measures to prevent or correct them. Compensation CommitteeThe Committee shall meet at least twice a year, without the Chairman of the Board of Directors, the Chief Executive Of? cer and the Group Managing Director(s), before the Board of Directors’ meetings in which the agenda includes a review of the annual and half-yearly parent company and consolidated ?nancial statements. If necessary, the Committee may be required to hold special meetings, when an event occurs that may have a signi? cant effect on the parent company or consolidated ? nancial statements. Decisions of the Committee shall be made by simple maj ority vote and shall be deemed to have been reached as a board.The proceedings of each Committee meeting shall be recorded in minutes of the meeting. The Committee shall report on its work to the Board of Directors. It shall submit to the Board its ? ndings, recommendations and suggestions. The Committee may request any and all accounting, legal or ?nancial documents it deems necessary to carry out its responsibilities. The Committee may call upon the Company’s staff members responsible for preparing the ? nancial statements, carrying out internal control procedures, conducting internal audits, applying risk management or cash management procedures, nvestigating tax or legal matters, as well as the Statutory Auditors, to appear before it on any number of occasions to address issues in detail, without requiring the presence of the Chairman of the Board, the Chief Executive Of? cer, or Group Managing Director(s) of LVMH. These meetings may also take place in the absence of thos e responsible for the accounting and ? nancial functions. After having duly noti? ed the Chairman of the Board of Directors, the Committee may seek assistance from external experts if circumstances require. The Committee members and its Chairman may receive a pecial Director’s fee, the amount of which shall be determined by the Board of Directors and charged to the total ? nancial package allocated by the Shareholders’ Meeting. 1. Subject to the exceptions provided by law, the Board of Directors is composed of three to eighteen members, who may be individuals or legal entities appointed by the Ordinary Shareholders’ Meeting. A legal entity must, at the time of its appointment, designate an individual, who will be its permanent representative on the Board of Directors. The term of of? ce of a permanent representative is the same as the legal entity that he represents. . Each member of the Board of Directors must during its term of of? ce own at least ? ve hundred (500) shares of the Company. If, at the time of its appointment, a member of the Board of Directors does not own the required number of shares or if, during its term of of? ce, it ceases to be the owner thereof, it shall dispose of a period of six months to purchase such number of shares, in default of which it shall be automatically deemed to have resigned. 3. Nobody being more than seventy years old shall be appointed Director if, as a result of his appointment, the umber of Directors who are more than seventy years old would exceed one-third of the members of the Board. Directors are appointed for a term of three years. The duties of a Director shall terminate at the close of the Ordinary Shareholders’ Meeting convened to approve the accounts of the preceding ? scal year and held in the year during which the term of of? ce of said Director comes to an end. A salaried employee of the Company may be appointed as a Director provided that his employment contract antedates his appointment and corresponds to a position actually held.In such case, he shall not lose the bene? t of his employment contract. The number of Directors bound to the Company by an employment contract may not exceed one-third of the Directors in of? ce. The Board of Directors shall elect a Chairman, who must be an individual, from among its members. It shall determine his term of of? ce, which cannot exceed that of his of? ce as Director and may dismiss him at any time. The Board shall also determine the compensation to be paid to the Chairman. The Chairman of the Board of Directors cannot be more than seventy-? ve years old.The Board may always elect one or several Vice-Chairman(men). It shall determine their term of of? ce which cannot exceed that of their respective of? ce as Director. The of? cers of the meeting are the Chairman, the ViceChairman(men) and the Secretary. The Secretary may be chosen from outside the Directors or the shareholders. The Board determines its term of of ? ce. The Secretary may always be re-elected. The Board, convened by its Chairman, meets as often as required by the interests of the Company. The Board of Directors sets guidelines for the Company’s ctivities and shall ensure their implementation. Subject to the powers expressly granted to the Shareholders’ Meetings and within the limits of the corporate purpose, it addresses any issue relating to the Company’s proper operation and settles the affairs concerning it through its resolutions. In its relations with third parties, the Company is bound even by acts of the Board of Directors falling outside the scope of the corporate purpose, unless it demonstrates that the third party knew that the act exceeded such purpose or that it could not have ignored it given the circumstances, it being speci? d that mere publication of the Bylaws is not suf? cient proof thereof. The Board of Directors performs such monitoring and veri? cations as it deems appropriate. Each Di rector receives all necessary information for completing his assignment and may request any documents he deems useful. The Company shall be audited, as provided by law, by one or more Statutory Auditors legally entitled to be elected as such. When the conditions provided by law are met, the Company must appoint at least two Statutory Auditors. Each Statutory Auditor is appointed by the OrdinaryShareholders’ Meeting. One or more supplementary deputy Statutory Auditors, who may be called to replace the regular Statutory Auditors in the event of death, disability, resignation or refusal to perform their duties, are appointed by the Ordinary Shareholders’ Meeting. Shareholders’ Meetings shall be convened and held as provided by law. A Shareholders’ Meeting is chaired by the Chairman of the Board of Directors or, in his absence, by the oldest ViceChairman of the Board of Directors or, in the absence of the latter, by a Member of the Board for that purpose.If n o chairman has been appointed, the Meeting elects its Chairman. The voting right attached to a share is proportional to the share of the capital it represents. When having the same nominal value, each share, either in capital or redeemed (â€Å"de jouissance†), gives right to one vote. However a voting right equal to twice the voting right attached to other shares, with respect to the portion of the share capital that they represent, is granted: – to all fully paid up registered shares for which evidence of registration under the name of the same shareholder during at least three years will be brought; to registered shares allocated to a shareholder in case of increase of the capital by capitalization of reserves, or of pro? ts carried forward or of issue premiums due to existing shares for which it was entitled to bene? t from this right. The Ordinary Shareholders’ Meeting makes decisions which do not amend the Bylaws. It is convened at least once a year, withi n six months from the end of each ? scal year to vote on the accounts of that ? scal year. In order to pass valid resolutions, the Ordinary Shareholders’ Meeting, convened upon ? rst notice, must consist of hareholders, present or represented, holding at least one-? fth of total voting shares. The deliberations of an Ordinary Shareholders’ Meeting, convened upon second notice, shall be valid regardless of the number of shareholders present or represented. The resolutions of the Ordinary Shareholders’ Meeting are approved by a majority of the votes of the shareholders present or represented. The copies or abstracts of the minutes of the Meetings shall be validly certi? ed by the Chairman of the Board of Directors, the Chief Executive Of? cer, or the Secretary of the Meeting. Ordinary and Extraordinary Shareholders’ Meetings shall xercise their respective powers as provided by law. The dividend payment terms are de? ned by the Shareholders’ Meeting o r, if the Meeting fails to do so, by the Board of Directors. However, dividends must be paid within a maximum period of nine months after the ? scal year-end, unless such period is extended by Court order. (The reference for the Company is the AFEP-MEDEF â€Å"Corporate Governance Code for Traded Companies†. ) Main SHAREHOLDERS Christian Dior, the luxury goods group, is the main holding company of LVMH, owning 42. 36% of its shares, and 59. 01% of its voting rights. 5] Bernard Arnault, majority shareholder of Dior, is Chairman of both companies and CEO of LVMH. the only declared major shareholder in LVMH was Groupe Arnault, the family holding company of Bernard Arnault. The group's control amounted to 47. 64% of LVMH's stock (with 42. 36% held through Christian Dior S. A. and 5. 28% held directly) and 63. 66% of its voting rights (59. 01% by Dior and 4. 65% directly). [5] A further 2. 43% of shares were declared as treasury stock, with the remainder being free float. ________ ___________________RICOMINCIA DA QUI_________________________________ STAKEHOLDERS COMPETITORS:LVMH competes in the luxury market with an array of small private and publicly held companies that make designer clothing, wine, watches, and other luxury goods. Unlike LVMH, most of these companies usually have only one brand in their portfolios. The most direct competitors to LVMH are Pinault-Printemps-Redoute (PPR), a French luxury holdings company that includes such brands as Yves Saint Laurent and Gucci, and Compagnie Financiere Richemont, a Swiss luxury company that includes such brands as Cartier and Montblanc. ?PPR is a French retailer and luxury goods company. It is very similar to LVMH in both size and earnings.One distinct advantage LVMH holds over PPR is international diversification. Though a majority of PPR's brands are luxury, it also owns Puma, a sportswear line for men and women that is more affordable and as a broader consumer base, thereby increasing its market. The luxu ry brands that directly compete with LVMH fall under Gucci Group and are: Alexander McQueen, Bottega Veneta, Balenciaga, Yves Saint Laurent, Stella McCartney, Gucci, Boucheron and Sergio Rossi. ?Compagnie Financiere Richemont is much smaller than LVMH in terms of revenue, but earned a similar operating margin on its revenue.Richemont is primarily focused on watches and jewelry. Therefore, in its main business Richemont does not face stiff competition from either company. The most competition comes from the fashion and leather goods divisions, namely Dunhill, Azzedine Alaia, Shanghai Tang, Chloe and the leather goods brand Lancel. All are luxury brands and compete directly with LVMH. [8] ? Valentino Fashion Group S. p. A is an international luxury goods conglomerate. It owns the prestigious brand Valentino as well as luxury brand Hugo Boss.It also has licenses for Marlboro Classics and M Missoni (a lower-priced line inspired by the designs of privately-owned Missoni). Valentino Fashi on Group also has its own brands: Lebole, Oxon and Portrait. In addition, Valentino Fashion Group owns 45% of the luxury American brand Proenza Schouler. Like LVMH, Valentino owns a number of other luxury brands including Valentino and Hugo Boss produce apparel, accessories and fragrances for both men and women. Both conglomerates sell their goods side-by-side in luxury department stores as well as freestanding boutiques. SUPPLIERS: Same behavior as LVMH + acting well towards natureTo ensure effective environmental control, the companies of the Group are conducting an awareness program with their suppliers and subcontractors. Designing packaging that prevents the waste of raw materials and generates smaller waste volumes is a principle of both good management and respect for the environment. This can only be done if we thoroughly understand the effects of the product on the biosphere, from manufacture to disposal. This is the role of Life Cycle Analysis, a method applied by the LVMH group since 1993, in its initial study on the path followed by a standard Hennessy product.The implementation of actions to reduce the products impacts throughout their life cycle implies to work closely with the suppliers and subcontractors. Programs to make lighter packaging are critical and are coordinated at Group level. We start studying a product's packaging from the product's design stage. The design/development, purchasing and marketing teams work with suppliers in multi-disciplinary groups and use a value analysis method to reconcile impeccable quality and aesthetics for the consumer with marketing requirements, optimized manufacturing processes, and our desire to use raw materials sparingly.Preserving biological diversity is a vital issue for the evolution of life on earth. LVMH group has built its businesses on a sustainable relationship with the natural environment, and consequently uses elements that are neutral or without impact on our ecosystems, either by growing pl ants or raising animals, or by using surplus elements. In this way, it complies in an exemplary manner with the regulations protecting rare species. The research work of LVMH's R&D laboratories in the village of Koro in Burkina Faso continues to bear fruit.In the spring of 2004, the Bikini line of Christian Dior acquired a new active ingredient: Anogelline. EMPLOYEES The group currently employs more than 83,000 people. [1] 30% of LVMH's staff work in France. LVMH operates over 2,400 stores worldwide. [10] LVMH actively supports the professional development of its employees. The decentralized organization of the LVMH group encourages individual initiative. Human Resources teams deploy a variety of concrete tools to develop talents, including training, geographic and functional mobility andrecruitement.The annual Organizational Management Review plays a pivotal role in identifying talents and succession planning. This dynamic process is central to recognizing the contributions and tal ents of the Group's people. It ensures motivating advancement within the Group by identifying key positions, internal resources and the human resources needed to drive continued growth at LVMH companies. LVMH also carries out regular performance appraisals to identify employees' strong points and opportunities for improvement, as well as their personal goals.These appraisals serve as the basis for concrete action to enable people to achieve fulfulling career objectives. Training is distributed between the Group, itsbusiness divisions and the brands themselves, always focused on enriching the skillsets of employees and sharpening their performance to help them flourish in the LVMH ecosystem. Training programs address needs that have been identified and discussed during annual performance appraisal interviews. Technical skills are the responsibility of brands, which sometimes pool training across business groups.LVMH actively encourages all employees to reach their potential as they p ursue fulfilling careers. The Group is committed to promoting diversity and energizing the wealth of human resources at all its companies and in all the host countries where it operates. INSURANCE: Of the most prestigious luxury houses, six post sales of over a billion euros annually. They include Gucci, Hermes, LVMH and L'Oreal, all of whom are clients of Allianz Global Corporate & Specialty France for their transport, property and liability insurance programs. AGCS France will market its transport insurance solution through a variety of intermediaries.These include key luxury industry brokers whose current clients, including subcontractors, may be interested; the Colbert Committee, an association of over 70 luxury companies; Colipa, the European cosmetics association; and the Confederation des Arts de la Table (CAT, the French tableware association). On the heels of this new transport insurance solution other new products will be developed, with the goal of offering a dedicated ra nge for all luxury goods companies. CUSTOMERS: LVMH made a fortune thanks to customer loyalty, and to keep these customers it’s opening shops both in the U. S. ut also in developing countries such as India and China In all, Louis Vuitton now has 96 stores open in the United States, which Slavinsky says is almost evenly divided between freestanding stores and leased in-store boutiques. The company's strength owes a lot to customer loyalty — especially to Louis Vuitton, which analysts estimate accounts for about 60 percent of LVMH's earnings. Demand for its products — from $100 coin purses to the new $5,500 Theda multi-buckled, gilt-trimmed handbags in colors such as turquoise and pink — is so strong that Vuitton's margin topped 45 percent last year; its U.S. sales alone grew 38 percent. To meet the demand, Vuitton is expanding. LOCAL COMMUNITIES The Group believes that our own development must integrate the search for a better quality of life for our custo mers, employees, shareholders, and the regions and various communities affected by our production and distribution operations throughout the world. The Group's commitment towards environmental protection materialized in 2001 by the the â€Å"Environmental Charter† was reinforced in 2003 by joining the United Nations' Global Compact.That initiative, which was launched by Kofi Annan, Secretary General of the UN, requires its signatories to apply and promote nine principles in the field of human rights, labor and the environment. Thus LVMH implements the concept of sustainable development. Aim for a high level of environmental performance In developing its businesses internationally, LVMH works to align its practices with those that offer the best level of environmental protection around the world. Foster a collective commitmentThe environment is the responsibility of every individual and LVMH believes that the awareness, education and training of its employees are top prioritie s. To ensure a continued high level of environmental performance, the Group believes it is vital for each company to set precise environmental objectives and implement a management system dedicated to this process. Control environmental hazards In addition to the most stringent compliance with environmental regulations, which is an absolute duty, the Group intends to focus on risk prevention. As a result, it allocates human and material resources to this goal.Design luxury products by integrating environmental innovation and creativity Guided by its overriding concern for high quality, LVMH is working to improve control and better anticipate the environmental aspects related to the life cycle of its products. LVMH encourages all processes that result in environmental innovations and accepts its duty to exercise prudence and take precautions to ensure total safety for the consumer. Make commitments outside the company LVMH intends to contribute to the protection of the environment ab ove and beyond just the aspects directly related to its own businesses.Because it considers that promoting respect for the environment is essential, LVMH is developing an active partnership with groups of businesses, local communities and the associations which contribute to this objective. INSTITUTIONAL GOALS The mission of the LVMH group is to represent the most refined qualities of Western â€Å"Art de Vivre† around the world. LVMH must continue to be synonymous with both elegance and creativity. Our products, and the cultural values they embody, blend tradition and innovation, and kindle dream and fantasy.In view of this mission, five priorities reflect the fundamental values shared by all Group stakeholders: -Bec reative and innovate – Aim for product excellence – Bolster the image of our brands with passionate determination – Act as entrepreneurs – Strive to be the best in all we do Be creative and innovate Group companies are determined to n urture and grow their creative resources. Their long-term success is rooted in a combination of artistic creativity and technological innovation: they have always been and always will be creators.Their ability to attract the best creative talents, to empower them to create leading-edge designs is the lifeblood of our Group. The same goes for technological innovation. The success of the companies' new products – particularly in cosmetics – rests squarely with research & development teams. This dual value – creativity/innovation – is a priority for all companies. It is the foundation of their continued success. Aim for product excellence Group companies pay the closest attention to every detail and ensure the utter perfection of their products. They symbolize the nobility and perfection of traditional craftsmanship.Each and every one of the objects their customers buy and use exemplifies our brands' tradition of impeccable quality. Never should Group compan ies disappoint, but rather continue to surprise their customers with the quality, endurance, and finish of their products. They never compromise when it comes to product quality. Their search for excellence go well beyond the simple quality of their products: it encompasses the layout and location of our stores, the display of the items they offer, their ability to make their customers feel welcome as soon as they enter our stores†¦All around them, their clients see nothing but quality. Bolster the image of our brands with passionate determination Group brands enjoy exceptional reputation. This would not amount to much, and could not be sustained, if was not backed by the creative superiority and extreme quality of their products. However, without this aura, this extra dimension that somewhat defies logic, this force of expression that transcends reality, the sublime that is the stuff of our dreams, Dior would not be Dior, Louis Vuitton would not be Louis Vuitton, Moet would no t be Moet†¦ The power of the companies' brands is part of LVMH's heritage.It took years and even decades to build their image. They are an asset that is both priceless and irreplaceable. Therefore, Group companies exercise stringent control over every minute detail of their brands' image. In each of the elements of their communications with the public (announcements, speeches, messages, etc. ), it is the brand that speaks. Each message must do right by the brand. In this area as well, there is absolutely no room for compromise. Act as entrepreneurs The Group's organizational structure is decentralized, which fosters efficiency, productivity, and creativity.This type of organization is highly motivating and dynamic. It encourages individual initiative and offers real responsibilities – sometimes early on in one's career. It requires highly entrepreneurial executive teams in each company. This entrepreneurial spirit requires a healthy dose of common sense from managers, as well as hard work, pragmatism, efficiency, and the ability to motivate people in the pursuit of ambitious goals. One needs to share and enjoy this entrepreneurial spirit to – one day – manage a subsidiary or company of the LVMH group.Strive to be the best in all we do Last but not least is our ambition to be the best. In each company, executive teams strive to constantly improve, never be complacent, always try to broaden our skills, improve the quality of our work, and come up with new ideas. The Group encourages this spirit, this thirst for progress, among all of its associates. Code of Conduct In 2010, to provide a set of simple principles and behaviours that should guide the Group and each of us in the everyday conduct of business, LVMH officially adopted a Code of Conduct.LVMH has a global dimension and the world in which we do business is changing at a rapid pace. In the context of this continually evolving business environment, this Code of Conduct constitutes a common benchmark to guide individual initiatives and ensure greater consistency in practices across the Group's companies and geographies. >Code of Conduct (PDF–1 419 Ko) Digital In 2010, the Group also adopted self regulatory on line marketing principles, aligned with the World Federation of Advertisers.

Acute Care Assignment Essay

1. Identify and discuss 8 aspects of Mrs. Lee pre-operative nursing care? It is an important role of a nurse to ensure that patients are prepared for surgery not only in a physical way but also in a psychological way so they have informed consent of the procedure being undertaken, have psychosocial support and are educated on the expected and unexpected outcomes. For Mrs. Lee, these 8 aspects of pre-operative nursing care may include: Providing psychological support: Because it is already stated that Mrs. Lee’s family is quite anxious, it may very well be also making her anxious about her surgery. Catering to the psychological support needs of a surgical patient will include being there for the patient and answering any questions relating to their fears and concerns regarding the surgery and the post operative period. The answers to these questions need to be honest and factual. If necessary, it may be arranged for Mrs. Lee’s spiritual adviser to come and speak with her also. Providing pain management information: Following on from the psychosocial support needs, one of the reasons that Mrs. Lee may be anxious could be due to the amount of pain she thinks she will be in post surgery or she may be even scared of developing a drug addiction to analgesics. Educating the patient on the types of analgesics they may be given is important, as is how the medication may be administered. Mrs. Lee could be provided with pain management brochures if they are available. Teaching techniques for preventing respiratory complications: As Mrs. Lee is having surgery and more than likely will be going under general anesthesia it is important to reduce any risk of potential respiratory complications by the use of deep breathing techniques, incentive spirometry and pursed lip breathing to assist and maintain an open clear airway. The patient should practice deep breathing exercises hourly with encouragement from the nurse for the first 2-3 days post surgery. Coughing exercises should also be done frequently to ensure the airways are free of secretions. Promoting activity and exercise: It is important to promote exercise and activity as inactivity may cause thrombi and emboli’s as well as respiratory complications which will lead to a delayed recovery time post op. As a nurse, we need to ensure our patients are well informed on activity and exercise post surgery because we do not want a potential DVT. Mrs. Lee will need to be informed that she may be required and encouraged to be out of bed and walking at 8 to 12 hours post op and that the time out of bed will increase daily, and that she will be given analgesia if she requires it. Preparing the surgical site: The nurse will be required to prepare the surgical site whether that be by shaving the area if the patient is rather hairy, washing the skin with antimicrobial soap, swabbing with antimicrobial solutions and wrapping the area in a sterile drape to protect from bacteria. Povidone-iodine is what is mostly used as an antimicrobial solution. The site for the surgery will be identified and marked with a texta (marker pen) which is usually done by the surgeon and verified by other staff e.g., the nurse and written in the documentation. It is important to identify right patient, right procedure and right site. Carry out the pre-operative routine: The pre-operative routine involves: identifying the patient and procedure with the use of arm and leg bands as well as documentation; fasting for 6+ hours ensures that the GI tract will be empty and non active preventing the risk of aspirating on undigested food; elimination of the bowel will reduce the risk of constipation and distention post surgery; consent signature is extremely important as your patient is signing a legal document agreeing to the surgery and it means that they understand the procedure at full; valuables are to be taken from the patient and placed in a secure place which is generally a locker that is locked or a safe. Often wedding rings that are left on the finger will be taped with hypo allergenic tape however they must be removed if there is a risk of oedema in the hands post surgery; allergies must be identified prior to the surgery, generally this would be done in the pre-admission clinic. Allergies must be written in red and the patient must have a red armband on them identifying what the allergy is if it is related to the surgery, dressings, treatment or medications; personal hygiene care involves  showering/bathing/mouth care including dental work and prosthesis which are removed because they may be a choking risk, cosmetics and nail polish; ted stockings may need to be applied and worn throughout the surgery to reduce the risk of a DVT. As a nurse we cannot put ted stockings on without a doctors order. Administer the pre-operative medication: Medications may be ordered as per the medication chart and need to be given to a patient pre surgery must be ready in time and when it is needed. If the patient is on medications prior to surgery, they must be withheld the morning of the surgery if it is elective surgery. There are some exemptions however that may include routine medications, which may be given with minimal water at least 2 hours before the scheduled surgery. Documentation: Is required before and after the patient is wheeled into theatre and to the recovery area. The documentation must be accurate, timely, correct and signed with your designation as it is a legal document. Observation and medication charts must be filled in and signed. The patient is unable to give the healthcare team any information therefore it is extremely important for the charts to be complete. (24 marks) 2. Identify and discuss the initial postoperative assessment and care required in this postoperative phase.  Mrs. Lee has just returned to the ward from the operating theatre and recovery. As she has just returned to the ward, it is essential to do a full set of observations on her (vital signs, neurovascular and neurological). To get a clear understanding of the normal baseline results for this patient, checking the observations chart would be very helpful with identifying and preventing possible issues and complications relating to Mrs. Lee’s surgery. The initial perioperative assessment includes the level of consciousness (GCS), respiratory rate (depth, sounds, chest movement), blood pressure, pulse rate, temperature, oxygen saturation level, pain assessment, condition and colour of the skin, circulation (peripheral pulses and sensation), condition and location of dressings, condition of suture line, condition of  drain tubes/catheters, muscle strength and response, pup il response (PEARL), level of comfort, level of activity and exercise and any postoperative instructions. If there were any abnormalities from the nursing assessment, interventions would be made. These observations will be taken every 15 minutes for the first hour then every half an hour for 2 hours, following once every 2 hours ultimately resulting in 4 times daily if there are no problems post op. Relating to the nursing care of Mrs. Lee, she has had a hip replacement so for her to achieve her normal level of ADL’s while she is in hospital will not be to the level that she is used to prior to her surgery. Mrs. Lee will be requiring assistance with personal hygiene including showering and toileting (both voiding and elimination). Encouragement for postoperative activity and exercise along with instruction from the physiotherapist may be needed as her surgery has affected the way she ambulates. Mrs. Lee may need to be positioned and turned every 3 to 4 hourly post surgery, as she may not feel up to getting out of bed yet due to her hip replacement. Positioning of Mrs. Lee may be painful for analgesia may be required when it comes to changing her position. Again, everything a nurse would be doing for Mrs. Lee requires documentation, whether that is in the nursing notes or the drug charts. Every nurse intervention needs to be documented signed and designated for legal purpo ses. (16 marks) 3. Identify and discuss the emergency management of this patient. First and foremost in an emergency situation I would go back to what I have learnt in first aid regarding DRSABCD as well as a primary and secondary survey. Since I have found Mrs. Lee unconscious, I would send for help automatically by pressing the emergency button above the bed and then call a MET call. There are no dangers and I have no response from Mrs. Lee as she is unconscious and I have already sent for help by pressing the emergency button and calling a MET Call. Mrs. Lee has a very low respiratory rate and is breathing very shallow so automatically I would put her on oxygen with a free flow mask with 8-15L of oxygen. Next I will assess her capillary refill, skin colour, blood pressure and pulse, which are also both on the low side. Mrs. Lee is unconscious so that brings her GCS from 15 down to  11; she is also febrile and has a high temperature. The secondary survey will look at the head, neck, chest, abdom en back and limbs. There has been no evidence of a fall in hospital and the head and neck don’t appear to be lacerated, fractured or bleeding. There is a small hematoma on the left frontal region of the head due to a fall prior to admission. The chest is normal, breathing is shallow and there are no abnormal breathing sounds. There is oedema in the abdominal cavity, possibly related to the hip replacement surgery. It is tender. All the abdominal organs felt normal with palpation, no abnormalities found. There is bright red blood coming from the redivac drain from the hip joint, which has soaked through x2 combine, and there is blood on the patient’s bluey, which has leaked from the wound site. The limbs appear to be slightly cyanosed possibly relating to the blood loss and capillary refill is slow. Peripheral pulses are weak. As Mrs. Lee has suffered from blood loss, it will be essential for the doctor to order a blood transfusion as well as fluids to bring the patient back to a level of stability. Management of what appears to be Hypovolemic Shock will be to keep the patient warm to lower the risk of hypothermia. Me dications such as dopamine may be given to increase blood pressure and cardiac output. An ECG will be given for cardiac monitoring due to the blood loss. Mrs. Lee will then be sent off for the following tests: FBE (full blood exam), LFT (liver function test), CRP (C-reactive protein test), chest x-ray, ABG (arterial blood gas test). 4. A) Discuss the nursing care of a patient on a blood transfusion with rationales to support your answers. Mrs. Lee had a FBE (full blood exam) and the results have come back indicating that she has a hemoglobin level of 50, which is extremely low so the doctor has ordered a blood transfusion. First and foremost for the blood transfusion to go ahead, we need patient consent, identification and cross matching. Prior to collecting the blood from the blood bank, Mrs. Lee would already need IV access set up as the blood can only be out of the fridge for 30 minutes. Before the transfusion is set up, checks must be made at the bedside in the presence of another nurse. These checks include right patient identification on the patient tag,  blood pack and documentation; blood product identification; and right blood group. It is also necessary to check the blood pack for any leakage, clots or abnormal colour. Before starting the transfusion you will need to do a full set of observations on Mrs. Lee to get a baseline incase there are any adverse reactions. Then you will need to prime the line with normal saline at 0.9% before you start with the blood transfusion. Once this is done and all documentation and checks are in place, you may start the blood transfusion. The nurse will start the transfusion off slowly and they will need to sit with Mrs. Lee for the first 15 minutes as that is when most adverse reactions occur and if everything is running smoothly and her vital signs are within her normal ranges, the nurse will be able to speed up the transfusion which generally will run over 2 to 3 hours. Observations will need to be done every 15 minutes for the first hour. B) Identify 2 complications that can arise from a blood transfusion. Two complications, which can arise from a blood transfusion, may be a febrile reaction (fever) or a severe allergic reaction (anaphylaxis). 5. Discuss the aspects relevant to Mrs. Lee’s discharge and provide rationales to support your response. Aspects that would be relevant to Mrs. Lee’s discharge are a continuity of care not only for Mrs. Lee herself but for her husband also since she is his primary career. To ensure the best care for Mrs. Lee, discharge planning would include Mrs. Lee herself, her family, doctor, nurses, physiotherapist as well as an occupational therapist. In order for Mrs. Lee to be discharged home, I would have an occupational therapist go out to her home and see if there were any necessary changes there would need to be made to ensure Mrs. Lee would have a lower risk of falling and be able to ambulate within her own home with the use of mobility aids. Help in the home could be contacted to come into Mrs. Lee’s home 3 times a week to help with ADL’s while also encouraging Mrs. Lee to be independent. If it were also possible, the daughter could temporarily stay at her parent’s home for a few weeks to assist with shopping, cooking, cleaning and making sure her mother was taking her  medications as well as her father. If her daughter were unavailable to do this, help in the home would be able to look after the cleaning side of things and meals on wheels may be able to be arranged for Mrs. Lee and her husband. The physiotherapist could make home visits in order to help Mrs. Lee with her exercises and to ensure her range of motion is getting stronger so she can ambulate, as she would have post hip replacement surgery. The royal district nursing service could be contacted to change the dressings on Mrs. Lee’s incision post discharge which would be more convenient to her as well as her family as they wouldn’t be having to arrange transport to go to the GP or clinic every few days to get the dressing checked and changed if need be. Prior to discharge from hospital , Mrs. Lee would need to be educated on the exercises she would need to do to regain strength in her hip, which the physiotherapist would explain and show to her. References: Books – Tollefson, J, 2012. Clinical Psychomotor Skills: Assessment tools for nursing students. 5th ed. Australia: Cengage Learning Australia Pty Limited. – Kozier and Erbs ‘ Fundamentals of Nursing’. (2012). 2nd edition. Pearson Internet – Hypovolemic Shock: An Overview, Dorothy M. Kelley https://elibrary.utas.edu.au/utas/file/05409184-2b96-23be-1aff-43a5cf934b31/1/15826962.pdf [Accessed 21st April 2014] – Hypovolemic Shock http://www.nlm.nih.gov/medlineplus/ency/article/000167.htm [Accessed 18th April 2014] – Principles of monitoring postoperative patients http://www.nursingtimes.net/nursing-practice/clinical-zones/critical-care/principles-of-monitoring-postoperative-patients/5059272.article [Accessed 18th April 2014] Journals – Paul Froom, Tayser Mahameed, Rosa Havis, Mira Barak. 2001. Effect of Urgent Clinician Notification of Low Haemoglobin Values. [ONLINE] Available at: http://www.clinchem.org/content/47/1/63.full. [Accessed 18 April 14].

Article review Example | Topics and Well Written Essays - 750 words - 2

Review - Article Example The article mainly looks at the point whether the companies selling soup is really responsible for the health of children or not. The article mentions that it can also be the responsibility of the parents to protect the children from burns. Corporate Social Responsibility is a fact, and companies are responsible for the risk attached with the products they sell. According to (Baker)â€Å" My own definition is that CSR is about how companies manage the business processes to produce an overall positive impact on society†. In our case, the corporate social responsibility of the companies which provide soup is meager. As when it comes to CSR, the company looks at society rather than a segment of market. Here children who drink soup are small segment of market and article suggests that health of the child should be the responsibility of the parents rather than that of company. In case of the topics discussed in the class room, the article can be related to Risk Management planning and financial planning. Risk management planning because, the so called product soup is risky to the children and the damage to their health poses a risk to the management of the company. When a company sells hot soup they should be aware of the fact that even children are their potential customers. They should have designed soup cups which are usable by children too .Moreover , the financial planning also comes into action, in relevance with this article.Becuase, when additional soup cups are to be designed , it incurs finance , hence an organization needs to pay attention on financial planning . I liked this article in some ways because of the message it passes on to the readers. Most importantly, it addresses about health and well being of children. Children are very delicate and apart from parents, companies also need to look at their health as potential customers. As per (Zepeda)â€Å"Instant cups of soup — the kind that often come in a Styrofoam cup full of noodles â⠂¬â€ send children to the hospital every day â€Å"Then the article surrounds around the subject of Corporate Social Responsibility which can be motive to administrative heads reading this .Children are also part of the community and it is the responsibility of the soup selling companies to manufacture cups which are less risky to their health. Something which I do not like about the article is that it is really precise. There should be more explanation about the subject as it is of social value. More over the article is not holding the soup selling companies as culprit for the burning incidence of children. There is also something missing in the article like the profit motive of the companies which sell instant soups. If needed the company can launch instant soup for young children but they hesitate to do this because of the profit motive they have. In her article (Abrams) writes thatâ€Å"A profit motive demands creative destruction in pursuit of more money and an allegiance to free markets†. As a company they should do assessment of their customer market in various ways. Even children are part of their market segment and due consideration to them is essential for the company to succeed in the market for long run. So the article could include the profit motive of the soup companies and how they neglect children’s health and well being. This article is less elaborative and it talks only precisely about the noted subject of Instant soup and health risk of children. A reader expects more from an article with this kind of subject matter.

Consumer Behaviour LOral Male Grooming Range Assignment

Consumer Behaviour LOral Male Grooming Range - Assignment Example According to the research findings today world of cosmetics has advanced rapidly. From a simple moisturiser to anti-ageing emoluments to hair colours and lipsticks and all the range that is available for a consumer to consider is stupendous. Also, the numbers of companies who make these cosmetics enjoy a worldwide market for their products. One such leading name in cosmetics and beauty market is that of L’Oreal. The company was founded in France and was started in the year 1907. It started its production line by making simple basic dyes or hair colours. This small activity later branched out in many cosmetic products and continued to expand across the globe. Today the company makes a variety of products such as, make up, hair colours, hair care, skin care, etc. World over L’Oreal enjoys trust and faith of its millions of customers. L’Oreal has successfully integrated its values in the brand image they have built. It incorporated innovation, performance, style and value for money keeping in mind the environmental concerns and corporate responsibility it has towards people and consumers. L’Oreal has managed to build trust in the minds of consumers by consistently delivering quality products which ensure value for money. L’Oreal has successfully managed to build a brand image in all these steps of decision making process. Especially when it comes to alternative evaluation, choice and post-acquisition process L’Oreal has excelled its image building efforts. For a customer there is a wide variety to choose from over the counter. The choice becomes easy as the consumer is aware of the product and is comfortable using it. Post-acquisition or usage issues are solved by educating consumer properly. 1. Ensure that all our publicity and all our promotional material are based on proven results and scientific data. 2. Provide a true, reliable and accurate description of our products and their effects. 3. Do everything in our power t o ensure our consumers and customers can readily understand the purpose and correct usage of our products.2 These are some of L’Oreal Code of Business Ethics that are followed when the company assures that it is into responsible marketing and advertising promoting sustainable consumption. This ensures three significant perspectives the company undertakes when it markets for its products and services. 1. Creating a brand image that is instantly recalled by the customer for its trustworthiness and values 2. Having transparency established in consumer and manufacturer relationship 3. Creating awareness of its own products and its usage. All these add to various dimensions of the brand L’Oreal and give it an instant recall with values, ethics and trust. L’Oreal offers products in the range from luxury to consumer. Having various established brand names such as Diesel, Stella McCartney series, Maybelline. Fructis, L’Oreal offers a range to choose from. From Bo dy care to exclusive perfumes L’Oreal has it all, which gives a very comprehensive choice to the consumer. The fact that L’Oreal has been able to come up with such wide quality choice for the consumer is because of the company’s dedication to research and innovation in the interest of beauty. Some of the products are: L’

History essay Example | Topics and Well Written Essays - 500 words - 2

History - Essay Example that historical reality by addressing the modern-held belief that an individual ought to have the right to choose his or her religion and practice it freely. His method is to analyze the nature of religion and the freedom to worship (or lack thereof) in seventeenth century New England to see if said freedom then existed or not. His thesis is such that early colonial America, particularly New England, was a predominantly intolerant and rigid place wherein religious autonomy was often suppressed and the division of church and state did not exist. According to Miller, the modern separation of church and state and the freedom to worship only developed later and over time and in no way represented a pre-determined or guaranteed historical development. Miller points out that religion was but one of many reasons people came to the New World from the Old. He wants to dispel the idea that people cam for religion alone and that religious toleration existed from the start. Other motives which brought settlers included economic reasons, social promise, and the general desire to start anew. He wants to show that religious motives often masked other social and economic ones. An early declaration by members of the Virginia Plantation stated â€Å"†¦we are first to preach and baptize into Christian Religion, and by propagation of the Gospell, to recover out of the armes of the Divell, a number of poore and miserable soules, wrapt up into death, in almost invincible ignorance.† Miller then continues by citing the Charter of New England which declared â€Å"We trust to his Glory. Avee may with Boldness goe on to the settling of soe hopeful a Work, which tendeth to the reducing and Conversion of such Savages as remaine wandering in Desolation and Distress, to Civil Socitie and Christian Religion†¦Ã¢â‚¬  (2008, p. 2). Thus religion served as a sort of template to justify other motives. The main drive of Miller’s article is to demonstrate that early America was a far from

Angelina Weld Grimke Essay Example | Topics and Well Written Essays - 250 words

Angelina Weld Grimke - Essay Example She attended the Harvard Law School with her aunt’s help (Reuben, 2010). Grime received education from a lot of schools that include the Clushing Academy and graduated in 1902. After that, Grimke started to teach English in the Armstrong Manual Training School. Till her retirement, Grinke taught in the Dunbar High School which she joined in 1916. Grimke had excellent writing skills since childhood. In 1916, she wrote Rachel followed by The Closing Door in 1919. Both of these novels were highly appreciated among the readers. With the passage of time, she learnt about racism and expressed her concerns in Rachel. Rachel is largely considered as her â€Å"first attempt to use the stage for race propaganda in order to enlighten the American people relating to the lamentable condition of ten millions of Colored citizens in this free republic." (Harris, 1986, p. 152). As an author of short fiction, poet, essayist, and playwright, Angelina Weld Grimke is perceived as the Harlem Renai ssance’s forerunner in spite of the fact that most of the work she did was published in her early twenties (Villarreal, 2003). References: Gates, H. (2004). Norton Anthology of African-American Literature (2nd ed.) ISBN# 9780393977783. Harris, T. (ed.) (1986). Dictionary of Literary Biography: African-American Writers Before the Harlem Renaissance. Vol. 50.

Barfing as Identity Development and Expression in Myles Everyday Barf Essay

Barfing as Identity Development and Expression in Myles Everyday Barf - Essay Example These reasons seem to be mundane, but in reality, they say something about the real feelings and ideas of those who barf, who will be called barfers in this essay. Nothing is random in Myles’ prose poem because events, actions, and characters are all interconnected. Myles provides different events and conditions that make her and other people barf, thereby showing that barfing is both an individual and collective process. Myles argues that to puke is a metaphor of developing and expressing one’s true identity because it is a process of spilling what is inside, so that the barfers can understand who they are and for others to recognize and to accept their identities too. Myles’ troubled relationship with her mother is the center of her barfing because as her mother, she affects her fundamental process of becoming. Myles admits the complex relationship she has with the woman who gave birth to her. On the one hand, she wants to be near her mother again, as she tries to convince her to â€Å"come back† and live with her at â€Å"P-town† (Myles 75). This paper believes that she might be craving for comfort from the original woman of her life because of her failed relationships in the past. On the other hand, Myles show hesitation. She thinks that â€Å"maybe [she] didn’t really want that† (Myles 75) and her mother may not have wanted it either. Still, the feeling that she â€Å"failed† affects her (Myles 75). ... No place† (Myles 75). Myles wants her mother to come along, but she realizes that it might not be good. It might not be good for her to be close to her real identity- a woman and a lesbian. She might be disgusted and that the revelation will harm their relationship further. She is conscious, nonetheless, that her identity cannot be suppressed. Identity smells like puke. If people do not want to see it, they can smell it. They â€Å"could smell the stuff,† the real stuff inside others (Myles 76). Despite the restless emotions, Myles understands that her mother has not completely destroyed her, although the latter continues to affect how she sees herself as a person. Living with her mother has turned her into a puke hater: â€Å"[she hates] puking† (Myles 75). She must have wanted to puke because she has a hard time being who she is with her mother. Myles cannot directly express her identity to her mother, so puking is her release. It is her way of expressing her â €Å"being.† But she cannot puke with her mother around. She cannot â€Å"become† without feeling the judgment of others. Her mother does not fully accept her lesbian identity yet. The â€Å"tipping† of the boat relates to the tip of the iceberg. The iceberg is an individual’s entire identity, where the submerged part is the subconscious. It is also often what is hidden from others. Myles has a hard time being herself because she thinks of what her mother will think about her. But she wants to tip it, to rock the boat and barf. Tipping is the word she likes for it represents a catalyst for revelations, the un-hiding of the hidden self. Myles knows that her mother cannot accept a boat of puking adults, or adults who are openly gay or bisexual. Her mother will leave- as she had

Aotmic Bomb Essay Example | Topics and Well Written Essays - 500 words

Aotmic Bomb - Essay Example According to Colonel Paul Tibbets, The man who dropped the bomb. The original plans were to have the bomb dropped in Germany but the idea was dropped after Germany surrendered. Japan was not the primary target. The decision to drop the bomb to Japan was considered after Germany surrendered (Studs). Critics also argue that there was an element of racism, why was the bomb drooped on Japan and not Germany, was it because greater precautions were exercised in considering to drop the bomb on Germany which was a "white" nation and less care was taken against Japan as they were "yellow". If America really wanted to use the bomb in Germany then, the Manhattan project would have been accelerated (Edward). The assertion that the USA bombed Japan to end war wasn't correct but a war gimmick to justify the massacre of innocent civilians asks (Tony). The USA had to show its rival, the USSR that they were capable of destroying a city completely. To prove to this the bomb had to be tested on human beings. The Japanese squadrons were fighter jets, piloted by Japanese suicide pilots in an effort to fight the Americans. These suicide pilots died in attempt to bomb American ships and military bases. In this context it wasn't necessary to bomb Japan as their weapons and military equipment were inferior.

Activity-Based Costing vs Traditional Costing Essay

Activity-Based Costing vs Traditional Costing - Essay Example The other difference between the two methods is that activity based costing is accurate because it accounts for significant issues before it allocates cost to a given product. Contra wise the traditional costing is not accurate because it only considers specific products.Activity based costing demonstrates the cost of a product cross-subsidization challenge in cases where some products costs are higher and also when other products costs are lower as compared to the traditional method produced costing. The ABC regularly demonstrates that other products cost are highly costed while others are under coasted, hence resulting in crossing subsidization.Activity based is used to progress profitability through analyzing first the clients demand products, customers may require little or considerable support. Therefore, ABC helps in determining different amounts of customer’s activities be supported, and their costs for each client benefit and, as a result, deciding customer’s pr ofitability. However, the customers benefit is determined after the consideration of the customers support. Some of the ABC disadvantages are that implementation is expensive and time-consuming to establish ABC system. The system requires more resources like software that could be costly and consultants with the necessary expertise. The other disadvantage is data misinterpretation due to challenges in interpreting ABC data with often accounting information, which can be at times tricky, regarding decision-making.

Linguistics - The English Language (750words paper) - Cohesion Essay

Linguistics - The English Language (750words paper) - Cohesion Exercise - Essay Example By repeating it the reader must continue to read because they want to understand why the watch is so important. This is also the idea of repetition because the word is repeated over again. They also use synonyms for the missing watch and the watch itself like "bare wristed arm", "unique timepiece", and "threatening to tarnish". This last one indicates that the watch was silver and overtime would tarnish. There are also incidences of exophoric expression. In the first paragraph, "It is standard tourist advice" says that "it" is something the reader should immediately understand, and most tourists and people who live in the city will agree that this is a situation that everyone knows -- that they should look out for pickpockets. The word "pickpocket" immediately sets off in the readers mind a situation that is "seedy" and negative. This first paragraph sets the stage for the later cataphoic reference in that the watch is lifted from the president. The words "standard tourist" seems to imply that although tourists know this informant "the president" may not. The second paragraph starts off with "film" rather than saying something like "there was a security film" so the reader is not given what type of film, but it is another exophoric reference because the reader will know that some type of film could capture this situation. The use of the words "mobbed" and "plunging into an adoring crowd" seem to be juxtaposed to each other. We think of a "mob" as something out of control and at the same time he is "plunging into" the situation which makes it more positive. This creates a contrast between the words "plunging into" and "mob" so that it almost seems like someone being moved along in a crowd at a rock concert. In fact, the writer actually uses the metaphor phrase, "Mr. Bush†¦was received like a rock star†¦" in paragraph five. This was set up previously to make an endophoric connection. The article implies that the

Recreation and Sports Essay Example for Free

Recreation and Sports Essay Everyone has a favorite kind of leisure, whether it is reading a book, taking a walk, or just watching T. V. , leisure is something that everyone has experienced. For me, my favorite kind of leisure is deer hunting. It is not only something I have done my whole life, but it is also something that has been a bonding experience in my family, and that has grown into a passion over time. Growing up in the Piney Woods of East Texas finding a place to hunt was never a problem. I remember getting up on cold fall mornings with my grandpa going out to the woods, and just sitting, listening, and waiting for the forest to come to life. My dad and grandpa first started taking me hunting when I was around 5 years old, so you could say that I was exposed to hunting at a young age. Hunting has always been a way that the men in my family have bonded, although all of the women in my family love the outdoors none of them were ever very eager to hunt. Another thing about living in the Piney Woods, as hunting may be seen as an expensive sport in other parts of the world and the country, as long as you had a gun and a hunting license, it was not hard to find a place to hunt. As a child hunting with my relatives, I never was really involved in preparing for hunting season. As I grew older I began to become more and more involved in the work it took to get ready for the season, such as planting oat patches, and setting up corn feeders. This helped me to grow in y leisure, because it helped me to feel more relaxed because I was using something that I had worked hard to fix up for my recreation. When I turned 13 years old I started to hunt by myself, this helped me to develop more respect for hunting because I had more responsibility hunting by myself, because I was making decisions on my own. Being able to hunt by myself also increased the time that I could hunt, because being younger than my dad and grandpa, I could go hunting after school and on weekends when they had to work. This increased the amount of leisure time I had. When I was still in high school I structured a lot of my time around hunting. If I didn’t have any kind of practices or any work to do at the school, I would usually plan to go hunting. Football and FFA took up a lot of my time but I molded hunting around the free time I had. If I had homework I would usually do it in the deer stand just to be in the quiet and have an opportunity to get my work done without distractions. When I got into college it became and has been harder for me to go hunting as much as I would like to. I have learned to mold when I go home by when I can hunt, so AM away football games are usually when I go home to see my family but also to hunt. Deer hunting has also helped me to build relationships with other adamant deer hunters like myself, while I have been in school, and helped me to gain some new friendships. Hunting has been a big leisure since I was a young age, and has been a leisure that my family could enjoy together since I was young. It is leisure that has grown over time and has turned into not just leisure, but a passion. The famous actor Jack Nicholson once said, â€Å"I don’t think many people have a very good understanding of leisure and the importance it plays in our lives. † For the most part I think we take leisure for granted, we don’t think about all the good things leisure can do for you. For example, leisure of hunting has given me a close relationship with my family, as well as something to pass on to my kids when I have them, and it is something that I will be passionate about for the rest of my life.

Understanding the context of the bible

Understanding the context of the bible Understanding the context of the bible Introduction Although the bible is a superb story-book, full of exciting tales well told, But it is more than just a collection of stories. Tthere is one big story told by the whole collection of individual stories. The centre of it is God, and all what he did in this world and for human race.[1] The bible was written by people in order to be understood by people, but there are some hindrances that makes difficult for it to be understood in its original meaning,[2] this is a demands when you interpret it you must consider the importance of historical, geographical and cultural context for effective preaching? Because if you miss Gods meaning you are no longer had? Gods word because you have to know what it says, understands what it mean, for this reason it must be interpreted in order to get a meaning, because this creates a gap in our understanding the original meaning of scriptures. The only way to get everything right on it is to consider its historical, geographical and cultural context.[3] So in this essay we will look the land of the bible geographical constitute the arena in which God chose uniquely to speak and act?[4] Because Gods revelation touches specific times and places. Geographically account begins in the so-called Ancient Near East or the present-day Middle East.[5] This essay will explain the importance of understanding the geographical context of the bible for effective preaching, because the purpose of preaching is for people to get the meaning of the bible. It is very much important to understand the bible passage in its historical context looking to the authors views. And place of writing also the reason for writing who were the readers political economic social religious legal ethically all will help in understanding the meaning of the passage, particular purpose and occasion. Culture is what people believe what they say, what they do, wear, eat make or practice with different customs would that cultural practice have the same significance today if not is there a timeless principle that could be practised today but in a different way? Geographical it is very important to consider that the bible was written in a different land in this way it will be easy to interpret it correctly. In stressing the necessity of determining the original meaning of the bible, John Chrysostom, also called the Golden Mouth He maintained that the bible is the infallible word of God and his exegesis was both spiritual and practical.[6] The sixty-six books of the Old and New Testament are clear infallible revelation of Gods will and His salvation. The Bible is the Word of God, and alone is the standard which all teaching and experience must be tested (2Tim. 3:15, 17; Ps. 119:105; Prov. 30:5, 6; Isa. 8:20; John 17:17; 2Thess. 3:14; Heb. 4:12). 1. Historical meaning The historical context provides us with the author, date, original audience, purpose, theme, and other important information about historical or background setting of the book, Scripture is an authentic, reliable record of history and Gods acts in history. It provides the normative theological interpretation of those acts. The supernatural acts re ­vealed in Scripture are historically true. For example, chapters 1-11 of Genesis are a factual account of historical events. The Antioch exegetes pose historical questions. They say the word in a passage of scripture must be understood and interpreted historically, that is, in terms of their ordinary meaning.[7] According to Augustine in Alexandrian and Antioch and methods, this means that to him each biblical text has literal (that is, historical) and figurative (that, is Spiritual) meaning. The most important thing, in short, in hermeneutical skill depends upon (1) ones knowing the bibles use of language properly and precisely, as well as distinguishing and representing to oneself the historical circumstances of a biblical discourse; (2) ones being able to speak today of these matters in such a way as the changed times and circumstances of our fellow human demand.[8] 1.1Interpret the bible in view of historical It is important that each and every verse or passage of scripture to be interpreted in its historical, in historical setting we consider firstly the author Walter Kaiser, JR says Interpreters often can understand authors better than they understand themselves. The promise that this saying appears to hold is that there is a stratum of thought, an inner form of the work (Dilthey), which in the creative process bypassed the authors consciousness, but is now left for the interpreter to uncover.[9] But for Schleiermacher, his technical and psychological interpretation (Ernestis subtilitas explicandi) involved the additional step of personally assimilating the subject by determining or attempting to reconstruct the mental process of the author-an altogether impossible task. We notice three divisions of the bible as well as in the New Testament is that in each case there are a number of distant of development in the formation of the Scriptures. There is original historical event in which the revelation is attested to or spoken of, then a period oral tradition, a period of fragmentary accounts, and finally books and collections of books as we have them today. Thus the meaning of a text always goes beyond what its author intended, and the true sense is an unending process which is never exhausted or captured by an infinite line of interpreters! So, as we read the bible, we need to keep asking ourselves; what did the author intend to convey by this? What is he actually asserting? What will his original hearers have understood him to have meant? As we attempt to transport ourselves back into the authors mind and times, and to listen to his words as if we were among his first readers, we shall need particularly to consider the situation, the style and the language in which [10] 1.1.1 The date of writing If we are to understand the text it is important to know the times in which he wrote. On the other side to know something of the conditions in which these books were written is to better understand the text itself.[11] A list of significant biblical dates to provide a framework for the flow of biblical History, The Patriarchal Era (1800-1290), Exodus and the Period of the Judges (1290-1050), Early Israelite Monarchy (1050-750), Assyrian Dominance (750-640 BC), The Rise of Babylon and Exile (640-538), the Persian Period and Return (538-323), the Greek Wars/Maccabean Period (323-63), the Rise of Rome (63-3)Chart of the reigns of kings of the United Monarchy and the Divided Kingdoms of Israel and Judah to the fall of Jerusalem (1050 586 BC), colours coded to show good and bad kings, as well as those deposed or assassinated.[12] 1.1.2 Place of writing Its context in scripture is the place where it is found. So each text must be understood both its historical and its scriptural background. Like the first testimony to the revelation of God was often given long before the written document this where Jacob called the place where God appear to him Bethel[13] Gen28:17) 1.1.3 Reason for writing Who wrote it and to whom? In what circumstances, for what reason it is the situation in which it was written. 1.1.4 Readers Although it was given to those who lived in an ancient Near Eastern/Mediterra ­nean context, the Bible transcends its cultural backgrounds to serve as Gods Word for all cultural, racial, and situational contexts in all ages.[14] 1.1.5 Political The bible gives relatively little direction on specific political and legal models. As a result Christianity is (or should be) politically non-partisan in the sense that no particular political system or philosophy can be truly defined as biblical or Christian. The bibles focus is on the ethical and spiritual relationships which inform the individuals of any given society.[15] Therefore individual Christians are free to choose and endorse political and legal systems (or parts of) which promote justice and good governance, so that people everywhere have their God-given dignity respected. As part of these two key political outcomes should be of special interest to Christians: First, (1 Tim 2) calls Christians to pray for (and support) government which allows people to hear the good news about Jesus Christ: I urge, then, first of all, that requests, prayers, intercession and thanksgiving be made for everyone 2for kings and all those in authority, that we may live peaceful and quiet lives in all godliness and holiness. This is good, and pleases God our Saviour, who wants all men to be saved and to come to knowledge of the truth. Second, while love of neighbour is a universal command (Matt 22:37-40; Luke 10:25-37; Rom 13:8-10) the bible has particular concern for the needy and marginalized. Neglect of these groups is frequently a reason for Gods judgment upon the ancient nation of Israel. For instance the prophet Zechariah delivered this message of condemnation: Thus says the Lord of hosts: Render true judgments, show kindness and mercy to one another; do not oppress the widow, the orphan, the alien, or the poor; and do not devise evil in your hearts against one another [11] But they refused to listen [12] Therefore great wrath came from the Lord of hosts. (Zechariah 7:9 -12) 1.1.6 Social What are the various reconstructions of the specific context to which your text is addressed or in which it has been written? (The story behind the text) What alternate reconstructions have been suggested? E.g., the different theories about Pauls opponents in Galatians[16] or, the identification of large parts of Deuteronomy with the scroll found in the Temple as described in 2 Kings. (Note: Reconstructing a specific context is more difficult for the Pentateuch than for a prophetic book like Jeremiahor a letter of Paul where the specific situation is clearer.) 1.1.7 Religious Like circumcision of the Jewish nation (Gen 34:14-17, 22) and the term uncircumcised for the Gentiles Galm2:7-8; Col3:11. These are the historical religion of the bible that needs to be understood and interpreted in their context, so that the message of the bible will give a meaning to people.[17] 1.1.8 Legal An eye for an eye, a tooth for a tooth (Exodus 21:23-25)John 19:10-11Do you refuse to speak to me? Pilate said. Dont you realize I have power either to free you or to crucify you? Jesus answered; you would have no power over me if it were not given to you from above.The eye for an eye principle can be seen as a legal application of the golden rule (Matt 7:12): Do to others what you would have them do to you. Both principles assume that we humans are equal and should treat each other in an equal and fair manner. If we harm another fellow human we at the same time admit that according to the spirit of these principles that others (i.e. the state governed by law) can do the If a woman has intercourse before marriage (Deut 22:20-21).Same to us.For the Lord is a God of retribution; he will repay in full. Jer 51:56) 1.1.9 Ethical Many of the major problems in our time have to do with morals. In public life we have witnessed a breakdown of ethical standards. What is right? What is wrong? If the Bible gives an accurate description of Moses views, then by modern standards some of his commands might amount to calls for murder, war crimes or slavery. For instance, according to Numbers 31:15-18, he called for the massacre of boys and the enslavement of female children to Israelite veterans of the Midian war (kill every male among the little ones, and kill every woman that hath known man by lying with him. But all the little girls among the women, that have not known a man by lying with him, keep alive for you). It is important to note, however, that such ethical dilemmas can be cited without an adequate understanding of the historical context. In contrast, believers in the accuracy of the Bible can use assumptions to discourage exploration. But religions opponents can also discourage further exploration by making debatable assumptions about a text, classifying the intent of the text as immoral, and thereby dismissing the text as unreliable. In the above example some readers may infer an implied equality between slavery under Mosaic Law and slavery as understood in the New World. The political context of rights (individual v the state) doesnt appear to capture the bibles emphasis on responsibility. Despite these limitations, human rights have proven an extremely useful way to protect the dignity, freedom and equality of individuals. Equality is sometimes controversial but the bible underlines the inherent equality of all people in several ways: Every person is made in the image of God.[18] (Gen 1:27) All are sinners and equally in need of redemption (Rom 3:19-26, esp. there is no distinction) Hierarchies based on social rank, ethnic background and gender are counter to the gospel (Gal 3:28; James 2:1-10) In fact, God frequently favours people who are regarded as lesser in the eyes of people: But the LORD said to Samuel, Do not look on his appearance or on the height of his stature, because I have rejected him; for the LORD does not see as mortals see; they look on the outward appearance, but the LORD looks on the heart. (1 Samuel 16:7) 2. Geographical The bible was written in a different land, it is impossible to understand the meaning of the bible without some knowledge of its geographical setting, and the story of the bible touches specific times and places. Geographically, the account begins in the so-called Ancient Near East or present-day Middle East. It includes the area known today as Iraq, Iran, Turkey, Jordan, Israel, Saudi Arabia, and Egypt.[19] It is important to understand that the whole bible takes place in a rough rectangle of land five hundred miles from north to south and one thousand miles from east to west. Yet the very mention of geography especially bible geography, is enough to switch some people off. Some people who have no taste for geography if the bible gives a list o Kings of Israel and Judah in their chronological order. May ask rather impatiently why God did not reveal himself in a rather remote geographical context, so that we have to struggle to understand the context, so that we have to struggle before we can grasp the revelation?[20] God want to deal with us in our situation of time and place, as he dealt with the biblical characters in theirs. To understand his ways, we must understand this, we must know something of both where and when it all happened thats the importance of understanding and interpreting the bible in its geographical context, we must be able to visualise it. Consider the land of the bible including terrain, topography, weather, transportation, distance, cities, and agriculture, the land of the bible was highly with mountains, desert and seas, rivers, plains and coastline, Luke 10:30-37Jesus story of a good Samaritan this road made travellers to be vulnerable to robbers they could easily hide in the rocky place we see the valuable geographical context for the meaning of the story, preaching or giving the meaning of the passage it needs an understanding of the context in which the authors was writing on. Geographical context Consider the land of the bible including terrain, topography, weather, transportation, distance, cities, and agriculture, the land of the bible was highly with mountains, desert and seas, rivers, plains and coastline, Luke 10:30-37) Jesus story of a good Samaritan this road made travellers to be vulnerable to robbers they could easily hide in the rocky place we see the valuable geographical context for the meaning of the story, preaching or giving the meaning of the passage it needs an understanding of the context in which the authors was writing on. 3. Cultural settings It is very important that the bible to be interpretation including its cultural institutions and terms, and to make them into normative teaching on a par with any other in- junction of Scripture. Consider the culture in which author lived in order to understand what he meant. Culture is valuable only if the culture is in the passage. For instance Jesus conversation with the woman in the well is culturally significant because the bible says Jews had no dealings with Samaritans John 4:9) Contrast of ancient tribal cultures concern with community and communal ways of thinking with modern individualism, and its implications for understanding Scripture. A paper dealing with the Israelite appropriation of metaphors, symbols, and conceptual categories from the pool of ancient Middle Eastern culture, noting both the similarities and differences, and the implications both for understanding the OT, as well as for addressing the modern conflict of science and religion, to further complicate thi ngs, the original authors, while writing under the inspiration of the Holy Spirit, wrote in their own personal style using illustrations relating to their particular culture and history. Distinguishing between Scripture that is cultural relative and that which is relative for all times can sometimes be very difficult.[21] Theres not enough space here to deal with it adequately, but generally, to find the timeless principles, look to the Bibles core message (those messages that stay consistent across many cultures), the inherently moral or immoral items, and the items that are expressly accepted or forbidden (those which the Scriptures merely acknowledge). Guidelines for determining whether a passage is culturally bound or applicable today: What was the purpose of the cultural practice or teaching? Would that cultural practice have the same significance today but in a different way? Assume every teaching or practice of scripture is applicable today unless-but Mark 2:18-21 every cultural practice and tradition must be measured against the teaching of Gods word. Culture is what people believe say do wear eat make practice and how they think or process information[22]. Since God revelation was given in particular cultural setting and the social customs which from the background of some biblical instruction are entirely foreign to those of our day. Are we then rejecting the teachings because are culturally dated? It is better to accept the biblical instruction itself as permanently binding, but to translate it into contemporary cultural terms. John Stott mentions one of the more difficult examples which caused a tension between the permanently valid and culturally dated concerns the status, behaviour and dress of women. More especially when Paul addresses the church in Corinth the veiling of women, head covering when prophesying, here Stott says we must find other social customs which express a womans acceptance of the authority which God has given to man.[23] Consider the culture in which the author lived in order to understand what he meant. Culture is valuable only if the culture is in the passage. For instance Jesus conversation with the woman in the well is culturally significant because the bible says Jews had no dealings with Samaritans John 4:9).Contrast of ancient tribal cultures concern with community and communal ways of thinking with modern individualism, and its implications for understanding Scripture. Conclusion This essay describes the bible as superb story-book, full of exciting tales well told. It shows it as more than just a collection of stories but what is centred one big story which told by the whole collection of individual stories. The centre of it is God, and all what he did in this world and for human race.Since God revelation was given in particular cultural setting and the social customs which from the background of some biblical instruction are entirely foreign to those of our day Bibliography Burden, J.J., E.E, Deist., Biblical Studies (Honours) Biblical exposition (South Africa: University of Pretoria, 1992) Kaiser. Walter Jr., Toward An Exegetical Theology (Michigan: Baker book house, 1987) Stott, R.W John., Understanding The Bible (London: Scripture union, 1973) Schroeder, David., Learning to Know the Bible (Pennsylvania: Faith and life press, 1967) Towns, R.L Elmer., Bible Answers for almost all your questions (Nashville: Thomas Nelson, Inc, 2003) William, H.Green., General Introduction to the Old Testament (Michigan: Baker book House, 1980) Gorder, P.R., The Old Testament Present (Michigan: Radio Bible Class 1982) Kaiser, Otto., Introduction to the Old Testament (Great Britain: , 1973) Drane,John., Introduction the Old Testament (England: Lion Publishing, 1987) Dyer, Charles., Eugene, Merrill., Old Testament Survey (Nashville: Word Publishing,2001) Purkiser, W.T Exploing The Old Testament (Kansas City: Beacon Hill Press of Kansas City, 1940) John Macquarrie., James Childress., A New Dictionary of Christian Ethics(London:SCM,1993) Harris, Marvin., Cultural Anthropology (New York: Harper Row, Publishers,1987) [1] Alexandra,Pat,.David Alexandra .,Zondervan Handbook To The Bible(Michigan: Lion publishing,1999),p.18 [2] Burden, Deist., Biblical Studies (Honours) Biblical Exposition,p.3 [3] Burden, Deist., Biblical Studies(Honours) Biblical exposition ,p.4 [4] Stott., Understanding The Bible (London: Scripture union,1973 ),p.35 [5] Stott., Understanding The Bible (London: Scripture union,1973 ),p.37 [6] Burden, Deist., Biblical Studies(Honours) Biblical exposition (South Africa: University of Pretoria,1992),p.4 [7] Burden., Deist., Biblical studies (Honours) Biblical exposition,p.3 [8] Walter,C.Kaiser Jr., Toward An Exegetical Theology (Michigan: Baker book house,1987) ,p.27 [9] Kaiser Jr., Toward An Exegetical Theology,p.35 [10] John, R.W, Stott., Understanding The Bible,p.225 [11] David, Schroeder., Learning To Know The Bible (Pennsylvania: Faith and life press, 1967),p.84 [12] American Academy of Religion,1955 [13] David, Schroeder., Learning To Know The Bible,p.39 [15]John,Macquarrie., James Childress., A New Dictionary of Christian Ethics(London:SCM,1993),p.484 [16]William, Hendriksen., Galatians Ephesians(Edinbuburgh:The banner of truth,1999),P.22 [17] Elmer, R. L. Towns., Bible Answers for almost all your questions (Nashville: Thomas Nelson, inc,2003),p.8 [18] Dyer, Charles., Eugene, Merrill., Old Testament Survey (Nashville: Word Publishing,2001) ,p.7 [19] David, Schroeder., Learning To Know The Bible (Pennsylvania: Faith and life press, 1967),p.17 [20] John, R.W, Stott., Understanding The Bible,p.33 [21] Harris, Marvin., Cultural Anthropolog ( New York: Harper Row,Publishers,1987),P.46 [22] Harris, Marvin., Cultural Anthropology,P.47 [23] John, R.W, Stott., Understanding The Bible (London: Scripture union,1973 ),p,229

Mathematics in the Primary School

Mathematics in the Primary School Innumerate school children cost the taxpayer up to  £2.4bn a year. In 2007, Sir Peter Williams the then chair of the Advisory Committee on Mathematics Education (ACME), was commissioned to consider and make his recommendations in response to the teaching of mathematics in early years settings and primary schools, with a view to assessing and improving upon the current practices of mathematics teaching in early years settings (EYS) and primary schools (Adonis 2007). By examining the available evidence, drawing from the best practice nationally and internationally and by working closely with the teaching profession, the Williams final report was published in June 2008. By means of 10 recommendations the report identifies methods by which children in primary schools and early years settings can acquire a greater understanding of mathematics, and a greater appreciation of its importantance with relation to a successful progression through life during and after their school career is over. Through a high-quality curriculum and excellent teaching (Williams, 2008, p61), children should have confidence and feel comfortable with the concept of Mathematics within their day to day lives. In the following, I will explore the implications of the ten recommendations outlined in the Williams Report and will conclude with some reflection on the value of the report and the likely impact it will have on me as a trainee teacher. Recommendation 1 Considers the entry requirements necessary for Initial Teacher Training (ITT). GCSE Grade C mathematics continues to be the mandatory minimum requirement level. However the report argues that grade B in GCSE maths is desirable with the long-term ambition of the government initiative the Training and Development Agency for Schools(TDA), being for all Qualified Teacher Status (QTS) graduates to have reached Masters-level accreditation. However, this is currently deemed inadvisable given the possible risk of falling enrolment of trainee teachers A higher priority is given to teaching experience through teaching placements to increase the students pedagogical knowledge, Williams (2008, p7) states that, a combination of deep subject knowledge and pedagogical skill is required to promote effective learning, a view supported by the research body Mathematical Knowledge in Teaching (2007/2008). The evidence of good grounding in these two fundamental attributes shows; taken together they constitute a necessary condition to progress learning for all children up to the end of Key Stage 2, which prepares them well for Key Stage 3 ((Williams, 2008, p10). The only currently acceptable route to raising mathematical understanding is through properly funded and rewarded continuing professional development (ibid p 12) Q14, Q15, Q19, Q25a,b,c,d Recommendation 2 Local Authorities (LAs) are to continue to up-skill and increase the numbers of their Mathematic Consultants. A continued extensive budget is to be set aside by the Government for local LAs to implement this following the recommendations made by the Primary National Strategy (PNS) (via the National Numeracy Strategy (NNS)), and in partnership with the National Centre for Excellence in the Teaching of Mathematics (NCETM). This funding to be used to develop and track refresher Continued Professional Development (CPD) courses for all LA consultants, evidence being that since the introduction of the NNS, a transformation in the way mathematics is taught can be strongly correlated with the increase in the attainment levels of primary school children (ibid p 16). Q14, Q15, Q18, Q19, Q20, Q25a,b,c,d Recommendation 3 Every school should have at least one mathematics specialist present (or have access to one), whose initial objective is to raise standards and narrow attainment gaps. By utilising the highly-trained (circa) 400 LA Mathematic Consultants to their fullest, a phased proposal is given to have a Mathematical Specialist present in every school which will re-enforce the importance of mathematics within schools and enhance and allow flexibility for CPD provisions available to all teaching and support staff. Small and rural schools benefitting from pooled resources wherever possible. Many of these specialists could be sourced from Newly Qualified Teachers (NQTs) trained to a higher mathematical level through their ITT providers, and all specialists to be monitored by their respective head teacher. Q14, Q15, Q19, Q20, Q25a,b,c,d Recommendation 4 The Department for Children, Schools and Families (DCSF) is to commission a set of materials which will help early years practitioners understand the effect of childrens development as shown through their mathematical mark-making. The resulting report supports the introduction of childrens mathematical graphics (Worthington, M/ Carruthers, E, 2003), at the Early Years Foundation Stage (EYFS). The EYFS adheres to the principles of the central importance of creativity and critical thinking in early learning and development (Mark Making Matters, 2008, p2). By giving practitioners the tools to support and challenge a childs thought process through encouragement and understanding of the young childs mark-making, along-side open ended discussion (sustained shared thinking (Williams, 2008, p34)), the children will become confident and competent communicators, both orally and on paper, in all six areas of learning and development. (Mark Making Matters, 2008, p2) In relationship to mathematics, by encouraging a child to mark-make from a very early age, when children realise that marks can be used symbolically to carry meaning [] they begin to make marks as tools to make their thinking visible (ibid p3). Through drawing the child may develop their concepts in relationship to problem solving, reasoning and numeracy. The importance of the Early Years Practitioners taking the time to observe, listen and analyse childrens mark making in order to understand, praise and enrich the childs achievements (ibid p3), is affirmed. However, I must agree with the importance of a young childs mathematical understanding being developed through imaginative play and effective mathematical learning for children in this age group needs to be predominantly social in nature (Williams, 2008, p36). Q15, Q18, Q19, Q20 Recommendation 5 The forthcoming review of the EYSF in 2010 is to consider the inclusion of time and capacity which Williams feel were omitted when the statutory early learning goals set out in the Statutory Framework for EYFS: Learning and Development Requirements (DCSF 2006) were first developed. By using these two extra concepts along with those already required i.e., shape, space, measures along with the use of correct mathematical language, it would enable the child to apply their mathematical knowledge in practical and active ways (Williams, 2008, p36), whilst also enhancing the childs understanding of problem solving. The responsibilities of effective pedagogy for this remit falling to local authorities, leaders, managers and head-teachers. Q14, Q15, Q19, Q20, Q25a,b,c,d Recommendation 6 The DCSF is to continue to increase the amount of graduate practitioners going into Early Years Settings (EYS). The Childrens Workforce Development Council (CWDC) (2010), states High quality early years provision can have a significant impact on childrens development, performance at school and their future life chances (CWDC, 2010, Areas of Work- Early Years) and the early years workforce must be well qualified. (ibid) With reference to the Effective Provision of Pre-School Education (EPPE, 2004), the Millennium Cohort Study (MCS, 2005) and the evaluation of the Neighbourhood Nursery Initiative (NNI, 2000), it recognises the importance of having a good proportion of trained teachers on the staff. The recommendation being for one graduate early years professional per setting by 2010 and with provision for two graduates per setting in disadvantaged areas. A member of staff having Qualified Teacher Status (QTS) and a Graduate Early Years Practitioner who has a specialism in working with early years children could have the most benefit to most childrens development and learning. Standards could also be raised with additional funding given to implementing CPD within the Early Years Workforce where mathematics is given essential priority. It should however be noted that EYFS provisions are currently very erratic throughout the UK. Q14, Q15, Q18, Q19, Q20, Q25a,b,c,d Recommendation 7 Engaging the full understanding and commitment of participating children and their parents/carers before the onset of intervention, paying special attention to the integration of intervention in the class room and in a home-school partnership through official home-learning activities. Where research is undertaken, it is proven that the inclusion and understanding of parents/carers before the onset of intervention is paramount in guaranteeing programme success, and parents/carers could support their childs learning progress through official home-learning activities. Equally, children who understand exactly the nature of the programme show genuine delight in their progress and the importance of this factor should not be under estimated for a successful programme (Williams, 2008, p55). In terms of the integration of intervention, the DCSF National Strategy Standards (PNS) (1998) cites; Intervention is not just about additional out-of-class provision. It also includes reviewing what happens in class to make sure it is appropriately tailored to the needs of the children. Q14, Q15, Q18, Q19, Q20 Recommendation 8 The Wave 3 Intervention programme from The Every Child Counts (2008) initiative; a partnership between government, businesses and the charity Every Child a Chance (2007) aims to enhance achievement for approximately 5%-10% of children nationally who are failing to master the basics of numeracy (Adonis, 2007). Adonis (2007) states; there is no single cause of under-attainment and therefore no single answer'(ibid) It is best to summarise the implications, logistics and recommendations of wave 3 intervention in Year 2 as follows:- Intervention should be led by a qualified teacher on a 1: 1 teacher pupil ratio. The benefits of working in pairs or small groups should also be explored. The childs class teacher should be given responsibility to decide whether intervention is necessary. Investigation into of the efficacy of using video tapes for assessment and training should be undertaken. Diagnostic tools should be developed to aid teachers with assessment before intervention and monitor progress after leaving the programme, using for example, Assessing Pupils Progress (APP) and the Early Years Foundation Stage Profile (EYFSP). Intervention should ideally last for one term and be completed by the end of Key Stage 1. Where it is deemed that a child is in need of intervention for both literacy and mathematics, it is imperative that mathematics be given equal standing to literacy. A wide range of (potentially costly) multi-sensory resources should be made available, for example, Numicom and the interactive whiteboard, to enable the teacher and child to select the appropriate aid to their specific issue. CCD programmes should be developed for the teacher as intervention specialist and for LA intervention specialists. Currently there is only a small cohort of intervention specialists available. Combining the roles of intervention specialist and mathematics specialist should be considered through the pooling of resources wherever possible to limit cost implications. Teaching Assistants could be further trained to lead less intensive wave 2 and 3 interventions. A longitudinal study is to be carried out over the next 10-15 years to assess the success of the programme. Q14, Q15, Q18, Q19, Q20, Q25a,b,c,d Recommendation 9 and 10 Refer to the importance of continued building on the currently solid curriculum, with more prominence being given to use and application (Williams, 2008, p60) of Mathematics across all subjects and to give renewed focus to oral and mental mathematics. Q14, Q15, Q18, Q19, Q20, Q25a,b,c,d Conclusion In conclusion, the above discussion has demonstrated the key features of the Williams Report and has reflected on the implications of the report for EYP, strategies for intervention and the roles of the curriculum, training, accreditation, head-teachers and the family. I have demonstrated how the Williams Report has both drawn on existing regulations, recommendations, policies and practice but crucially, identified the weaknesses in existing legislation. For me the key strengths of the report lie in its emphasis on the role of teacher pedagogy and practice and the shared responsibility of the LAs with schools, in particular the head-teacher, and with the parent/carer. A key recommendation is being pro-active and understanding that every child matters. I feel the weaknesses of the report relate to its over-emphasis on high-levels of formal accreditation, which do not reflect an individuals natural gift to teach and which may jeopardise future recruitment. Of course, the question remains what the effect of recent government changes and the very real and imminent threat of public sector cuts will mean for the practical implementation of the Williams report recommendations.