document_title: International Financial Reporting Standards

question_text: the number of countries in which financial reports are prepared using global accounting standards is

question_tokens: the number of countries in which financial reports are prepared using global accounting standards is

text: International Financial Reporting Standards

text: Objective of financial statements[edit]

text: Financial statements are a structured representation of the financial positions and financial performance of an entity. The objective of financial statements is to provide information about the financial position, financial performance and cash flows of an entity that is useful to a wide range of users in making economic decisions. Financial statements also show the results of the management's stewardship of the resources entrusted to it.[4]

text: A To meet this objective, financial statements provide information about an entity's assets and cash flows. This information, along with other information in the notes, assists users of financial statements in predicting the entity's future cash flows and, in particular, their timing and certainty.[4]

text: The following are the general features in IFRS:

text:
Fair presentation and compliance with IFRS: Fair presentation requires the faithful representation of the effects of the transactions, other events and conditions in accordance with the definitions and recognition criteria for assets, liabilities, income and expenses set out in the Framework of IFRS.[5]
Going concern: Financial statements are present on a going concern basis unless management either intends to liquidate the entity or to cease trading, or has no realistic alternative but to do so.[6]
Accrual basis of accounting: An entity shall recognise items as assets, liabilities, equity, income and expenses when they satisfy the definition and recognition criteria for those elements in the Framework of IFRS.[7]
Materiality and aggregation: Every material class of similar items has to be presented separately. Items that are of a dissimilar nature or function shall be presented separately unless they are immaterial.[8]
Offsetting: Offsetting is generally forbidden in IFRS.[9]  However certain standards require offsetting when specific conditions are satisfied (such as in case of the accounting for defined benefit liabilities in IAS 19[10]  and the net presentation of deferred tax liabilities and deferred tax assets in IAS 12[11]).
Frequency of reporting: IFRS requires that at least annually a complete set of financial statements is presented.[12]  However listed companies generally also publish interim financial statements (for which the accounting is fully IFRS compliant)for which the presentation is in accordance with IAS 34 Interim Financing Reporting.
Comparative information: IFRS requires entities to present comparative information in respect of the preceding period for all amounts reported in the current period's financial statements. In addition comparative information shall also be provided for narrative and descriptive information if it is relevant to understanding the current period's financial statements.[13]  The standard IAS 1 also requires an additional statement of financial position (also called a third balance sheet) when an entity applies an accounting policy retrospectively or makes a retrospective restatement of items in its financial statements, or when it reclassifies items in its financial statements. This for example occurred with the adoption of the revised standard IAS 19 (as of 1 January 2013) or when the new consolidation standards IFRS 10-11-12 were adopted (as of 1 January 2013 or 2014 for companies in the European Union).[14]
Consistency of presentation: IFRS requires that the presentation and classification of items in the financial statements is retained from one period to the next unless: it is apparent, following a significant change in the nature of the entity's operations or a review of its financial statements, that another presentation or classification would be more appropriate having regard to the criteria for the selection and application of accounting policies in IAS 8; oran IFRS standard requires a change.

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text: Qualitative characteristics of financial information[edit]

text: Fundamental qualitative characteristics of financial information include:

text:
Relevance
Faithful representation

text: Enhancing qualitative characteristics include:

text:
Comparability
Verifiability
Timeliness
Understandability

text: Elements of financial statements[edit]

text: The elements directly related to the measurement of the statement of financial position include:

text:
Asset: An asset is a resource controlled by the entity as a result of past events  and from which future economic benefits are expected to flow to the entity.
Liability: A liability is a present obligation of the entity arising from the past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits, i.e. assets.
Equity: Nominal equity is the nominal residual interest in the nominal assets of the entity after deducting all its liabilities in nominal value.[15]

text: The financial performance of an entity is presented in the statement of comprehensive income, which consists of the income statement (Statement of Profit/Loss) and the statement of other comprehensive income[16] (usually presented in two separate statements). Financial performance includes the following elements (which are recognised in the income statement or other comprehensive income as required by the applicable IFRS standard):

text:
Revenues: increases in economic benefit during an accounting period in the form of inflows or enhancements of assets, or decrease of liabilities that result in increases in equity. However, it does not include the contributions made by the equity participants (for example owners, partners or shareholders).
Expenses: decreases in economic benefits during an accounting period in the form of outflows, or depletions of assets or incurrences of liabilities that result in decreases in equity. However, these don't include the distributions made to the equity participants.[17]

text: Results recognised in other comprehensive income are limited to the following specific circumstances:

text:
Remeasurements of defined benefit assets or liabilities (as defined in the standard IAS 19)[18]
Increases or decreases in the fair value of financial assets classified as available for sale (with the exception of impairment losses)(as defined in the standard IAS 39)[19]
Increases or decreases resulting from the application of a revaluation of property, plant and equipment[20] or intangible assets[21]
Exchange differences resulting from the translation of foreign operations (subsidiary, associate, joint arrangement or branch of a reporting entity, the activities of which are conducted in a country or currency other than those of the reporting entity[22]) according to the standard IAS 21[23]
the portion of the gain or loss on the hedging instrument in a cash flow hedge (or a hedge of a net investment in a foreign operation, as this is accounted similarly[24]) that is determined to be an effective hedge[25]

text: The statement of changes in equity consists of a reconciliation of the changes in equity in which the following information is provided:

text:
total comprehensive income for the period, showing separately the total amounts attributable to owners of the parent and to non-controlling interests;
for each component of equity, the effects of retrospective application or retrospective restatement recognised in accordance with IAS 8; and
for each component of equity, a reconciliation between the carrying amount at the beginning and the end of the period, separately disclosing changes resulting from:
profit or loss;
other comprehensive income; and
transactions with owners in their capacity as owners, showing separately contributions by and distributions to owners and changes in ownership interests in subsidiaries that do not result in a loss of control.[26]

text: Cash flow statement

text:
Operating cash flows: the principal revenue-producing activities of the entity and are generally calculated by applying the indirect method, whereby profit or loss is adjusted for the effects of transaction of a non-cash nature, any deferrals or accruals of past or future cash receipts or payments, and items of income or expense associated with investing or financing cash flows.[27]
Investing cash flows: the acquisition and disposal of long-term assets and other investments not included in cash equivalents. These represent the extent to which expenditures have been made for resources intended to generate future income and cash flows. Only expenditures that result in a recognised asset in the statement of financial position are eligible for classification as investing activities.[27]
Financing cash flows: activities that result in changes in the size and composition of the contributed equity and borrowings of the entity. These are important because they are useful in predicting claims on future cash flows by providers of capital to the entity.[27]

text: Notes to the Financial Statements: These shall (a) present information about the basis of preparation of the financial statements and the specific accounting policies used; (b) disclose the information required by IFRSs that is not presented elsewhere in the financial statements; and (c) provide information that is not presented elsewhere in the financ|Statement of Cash Flowsial statements, but is relevant to an understanding of any of them.[28]

text: Recognition of elements of financial statements[edit]

text: An item is recognized in the financial statements when:[29]

text:
it is probable future economic benefit will flow to or from an entity.
the resource can be reliably measured

text: In some cases specific standards  add additional conditions before recognition is possible or prohibit recognition altogether.

text: An example is the recognition of internally generated brands, mastheads, publishing titles, customer lists and items similar in substance, for which recognition is prohibited by IAS 38.[30] In addition research and development expenses can only be recognised as an intangible asset if they cross the threshold of being classified as 'development cost'.[31]

text: Whilst the standard on provisions, IAS 37, prohibits the recognition of a provision for contingent liabilities,[32] this prohibition is not applicable to the accounting for contingent liabilities in a business combination. In that case the acquirer shall recognise a contingent liability even if it is not probable that an outflow of resources embodying economic benefits will be required.[33]

text: International Financial Reporting Standards (IFRS) are designed as a common global language for business affairs so that company accounts are understandable and comparable across international boundaries. They are a consequence of growing international.

text: Capital Concept and capital maintenance[edit]

text: Concepts of capital[edit]

text: Par. 102. A financial concept of capital is adopted by most entities in preparing their financial statements. Under a financial concept of capital, such as invested money or invested purchasing powerds, capital is synonymous with the net assets or equity of the entity. Under a physical concept of capital, such as operating capability, capital is regarded as the productive capacity of the entity based on, for example, units of output per day.

text:
Par. 103. The selection of the appropriate concept of capital by an entity should be based on the needs of the users of its financial statements. Thus, a financial concept of capital should be adopted if the users of financial statements are primarily concerned with the maintenance of nominal invested capital or the purchasing power of invested capital. If, however, the main concern of users is with the operating capabi
lity of the entity, a physical concept of capital should be used. The concept chosen indicates the goal to be attained in determining profit, even though there may be some measurement difficulties in making the concept operational.

text: Concepts of capital maintenance and the determination of profit[edit]

text: Par. 104. The concepts of capital in paragraph 102 give rise to the following two concepts of capital maintenance:

text: (a) Financial capital maintenance. Under this concept a profit is earned only if the financial (or money) amount of the net assets at the end of the period exceeds the financial (or money) amount of net assets at the beginning of the period, after excluding any distributions to, and contributions from, owners during the period. Financial capital maintenance can be measured in either nominal monetary units or units of constant purchasing power.

text: (b) Physical capital maintenance. Under this concept a profit is earned only if the physical productive capacity (or operating capability) of the entity (or the resources or funds needed to achieve that capacity) at the end of the period exceeds the physical productive capacity at the beginning of the period, after excluding any distributions to, and contributions from, owners during the period.

text: The concepts of capital in paragraph 102 give rise to the following three concepts of capital during low inflation and deflation:

text:
(A) Physical capital.[34] See paragraph 102&103
(B) Nominal financial capital.[34] See paragraph 104.[35]
(C) Constant item purchasing power financial capital.[34] See paragraph 104.[36]

text: The concepts of capital in paragraph 102 give rise to the following three concepts of capital maintenance during low inflation and deflation:

text:
(1) Physical capital maintenance:[34] optional during low inflation and deflation. Current Cost Accounting model prescribed by IFRS. See Par 106.
(2) Financial capital maintenance in nominal monetary units (Historical cost accounting):[34] authorized by IFRS but not prescribed—optional during low inflation and deflation. See Par 104 (a) Historical cost accounting. Financial capital maintenance in nominal monetary units per se during inflation and deflation is a fallacy: it is impossible to maintain the real value of financial capital constant with measurement in nominal monetary units per se during inflation and deflation.
(3) Financial capital maintenance in units of constant purchasing power[34] (Capital Maintenance in Units of Constant Purchasing Power):[37] authorized by IFRS but not prescribed—optional during low inflation and deflation. See Par 104(a). Capital Maintenance in Units of Constant Purchasing Power is prescribed during hyperinflation in IAS 29:[38] i.e. the restatement of Historical Cost or Current Cost period-end financial statements in terms of the period-end monthly published Consumer Price Index.[39] Only financial capital maintenance in units of constant purchasing power (Capital Maintenance in Units of Constant Purchasing Power) in terms of a daily index per se can automatically maintain the real value of financial capital constant at all levels of inflation and deflation in all entities that at least break even in real value—ceteris paribus—for an indefinite period of time. This would happen whether these entities own revaluable fixed assets or not and without the requirement of more capital or additional retained profits to simply maintain the existing constant real value of existing shareholders' equity constant. Financial capital maintenance in units of constant purchasing power requires the calculation and accounting of net monetary losses and gains from holding monetary items during low inflation and deflation. The calculation and accounting of net monetary losses and gains during low inflation and deflation have thus been authorized in IFRS since 1989.

text: Par. 105. The concept of capital maintenance is concerned with how an entity defines the capital that it seeks to maintain. It provides the linkage between the concepts of capital and the concepts of profit because it provides the point of reference by which profit is measured; it is a prerequisite for distinguishing between an entity's return on capital and its return of capital; only inflows of assets in excess of amounts needed to maintain capital may be regarded as profit and therefore as a return on capital. Hence, profit is the residual amount that remains after expenses (including capital maintenance adjustments, where appropriate) have been deducted from income. If expenses exceed income the residual amount is a loss.

text: Par. 106. The physical capital maintenance concept requires the adoption of the current cost basis of measurement. The financial capital maintenance concept, however, does not require the use of a particular basis of measurement. Selection of the basis under this concept is dependent on the type of financial capital that the entity is seeking to maintain.

text: Par. 107. The principal difference between the two concepts of capital maintenance is the treatment of the effects of changes in the prices of assets and liabilities of the entity. In general terms, an entity has maintained its capital if it has as much capital at the end of the period as it had at the beginning of the period. Any amount over and above that required to maintain the capital at the beginning of the period is profit.

text: Par. 108. Under the concept of financial capital maintenance where capital is defined in terms of nominal monetary units, profit represents the increase in nominal money capital over the period. Thus, increases in the prices of assets held over the period, conventionally referred to as holding gains, are, conceptually, profits. They may not be recognised as such, however, until the assets are disposed of in an exchange transaction. When the concept of financial capital maintenance is defined in terms of constant purchasing power units, profit represents the increase in invested purchasing power over the period. Thus, only that part of the increase in the prices of assets that exceeds the increase in the general level of prices is regarded as profit. The rest of the increase is treated as a capital maintenance adjustment and, hence, as part of equity.

text: Par. 109. Under the concept of physical capital maintenance when capital is defined in terms of the physical productive capacity, profit represents the increase in that capital over the period. All price changes affecting the assets and liabilities of the entity are viewed as changes in the measurement of the physical productive capacity of the entity; hence, they are treated as capital maintenance adjustments that are part of equity and not as profit.

text: Par. 110. The selection of the measurement bases and concept of capital maintenance will determine the accounting model used in the preparation of the financial statements. Different accounting models exhibit different degrees of relevance and reliability and, as in other areas, management must seek a balance between relevance and reliability. This Framework is applicable to a range of accounting models and provides guidance on preparing and presenting the financial statements constructed under the chosen model. At the present time, it is not the intention of the Board of IASC to prescribe a particular model other than in exceptional circumstances, such as for those entities reporting in the currency of a hyperinflationary economy. This intention will, however, be reviewed in the light of world developments.[40]

text: Requirements[edit]

text: IFRS financial statements consist of (IAS1.8)

text:
a Statement of Financial Position
a Statement of Comprehensive Income separate statements comprising an Income Statement and separately a Statement of Comprehensive Income, which reconciles Profit or Loss on the Income statement to total comprehensive income
a Statement of Changes in Equity (SOCE)
a Cash Flow Statement or Statement of Cash Flows
notes, including a summary of the significant accounting policies

text: Comparative information is required for the prior reporting period (IAS 1.36). An entity preparing IFRS accounts for the first time must apply IFRS in full for the current and comparative period although there are transitional exemptions (IFRS1.7).

text: On 6 September 2007, the IASB issued a revised IAS 1 Presentation of Financial Statements. The main changes from the previous version are to require that an entity must:

text:
present all non-owner changes in equity (that is, 'comprehensive income' ) either in one Statement of comprehensive income or in two statements (a separate income statement and a statement of comprehensive income). Components of comprehensive income may not be presented in the Statement of changes in equity.
present a statement of financial position (balance sheet) as of the beginning of the earliest comparative period in a complete set of financial statements when the entity applies the new standard.
present a statement of cash flow.
make necessary disclosure by the way of a note.

text: The revised IAS 1 is effective for annual periods beginning on or after 1 January 2009. Early adoption is permitted.

text: Criticisms[edit]

text: In 2012 the US Securities and Exchange Commission Staff issued a 127-page report[41] of potential issues with IFRS that would need to be addressed before adoption by the United States.[42] The staff of the IFRS Foundation provided a detailed answer on the main criticisms in the SEC staff report.[43]

text: A number of criticisms were voiced in the beginning of 2013 in the French media to which the IASB Board member Philippe Danjou responded in his document 'An Update on International Financial Reporting Standards (IFRSs).'[44]

text: It is widely acknowledged that IAS 29 Financial Reporting in Hyperinflationary Economies had no positive effect during the six years it was implemented during hyperinflation in Zimbabwe.[45][citation needed] This led people[who?] to ask the purpose of IAS 29.[citation needed] As of March 2014, IAS 29 was being implemented in its original ineffective form[citation needed] in Venezuela and Belarus. It was suggested to the IASB in 2012[by whom?] that IAS 29 should be corrected to require daily indexation which would result in effective constant purchasing power accounting and would stabilize the non-monetary economy during hyperinflation. The IASB has offered no response to date (March 2014) to this criticism and has not yet altered IAS 29 to require daily indexation.

text: Adoption[edit]

text: IFRS are used in many parts of the world, including the South Korea, European Union, India, Hong Kong, Australia, Malaysia, Pakistan, GCC countries, Russia, Chile, Philippines, South Africa, Singapore and Turkey, but not in the United States.

text: It is generally expected that IFRS adoption worldwide will be beneficial to investors and other users of financial statements, by reducing the costs of comparing alternative investments and increasing the quality of information.[46] Companies are also expected to benefit, as investors will be more willing to provide financing.[46] Companies that have high levels of international activities are among the group that would benefit from a switch to IFRS. Companies that are involved in foreign activities and investing benefit from the switch due to the increased comparability of a set accounting standard.[47] However, Ray J. Ball has expressed some skepticism of the overall cost of the international standard; he argues that the enforcement of the standards could be lax, and the regional differences in accounting could become obscured behind a label. He also expressed concerns about the fair value emphasis of IFRS and the influence of accountants from non-common-law regions, where losses have been recognized in a less timely manner.[46]

text: To assess progress towards the goal of a single set global accounting standards, the IFRS Foundation has developed and posted profiles about the use of IFRSs in individual jurisdictions. These were based on information from various sources. The starting point was the responses provided by standard-setting and other relevant bodies to a survey that the IFRS Foundation conducted. Currently, profiles are completed for 124 jurisdictions, including all of the G20 jurisdictions plus 104 others. Eventually, the plan is to have a profile for every jurisdiction that has adopted IFRSs, or is on a programme toward adoption of IFRSs.[48]

text: Australia[edit]

text: The Australian Accounting Standards Board (AASB) has issued 'Australian equivalents to IFRS' (A-IFRS), numbering IFRS standards as AASB 1–8 and IAS standards as AASB 101–141.  Australian equivalents to SIC and IFRIC Interpretations have also been issued, along with a number of 'domestic' standards and interpretations.  These pronouncements replaced previous Australian generally accepted accounting principles with effect from annual reporting periods beginning on or after 1 January 2005 (i.e. 30 June 2006 was the first report prepared under IFRS-equivalent standards for June year ends).  To this end, Australia, along with Europe and a few other countries, was one of the initial adopters of IFRS for domestic purposes (in the developed world). It must be acknowledged, however, that IFRS and primarily IAS have been part and parcel of accounting standard package in the developing world for many years since the relevant accounting bodies were more open to adoption of international standards for many reasons including that of capability.

text: The AASB has made certain amendments to the IASB pronouncements in making A-IFRS, however these generally have the effect of eliminating an option under IFRS, introducing additional disclosures or implementing requirements for not-for-profit entities, rather than departing from IFRS for Australian entities.  Accordingly, for-profit entities that prepare financial statements in accordance with A-IFRS are able to make an unreserved statement of compliance with IFRS.

text: The AASB continues to mirror changes made by the IASB as local pronouncements.  In addition, over recent years, the AASB has issued so-called 'Amending Standards' to reverse some of the initial changes made to the IFRS text for local terminology differences, to reinstate options and eliminate some Australian-specific disclosure.  There are some calls for Australia to simply adopt IFRS without 'Australianising' them and this has resulted in the AASB itself looking at alternative ways of adopting IFRS in Australia.

text: Brazil[edit]

text: Brazil has already adopted IFRS for all companies whose securities are publicly traded and for most financial institutions whose securities are not publicly traded, for both consolidated and separate (individual) company financial statements.[49]

text: Canada[edit]

text: The use of IFRS became a requirement for Canadian publicly accountable profit-oriented enterprises for financial periods beginning on or after 1 January 2011.  This includes public companies and other "profit-oriented enterprises that are responsible to large or diverse groups of shareholders."[50]

text: European Union[edit]

text: In 2002 the European Union agreed that from 1 January 2005 International Accounting Standards / International Financial Reporting Standards would apply for the consolidated accounts of the EU listed companies.[51]

text: In order to be approved for use in the EU, standards must be endorsed by the Accounting Regulatory Committee (ARC), which includes representatives of member state governments and is advised by a group of accounting experts known as the European Financial Reporting Advisory Group. As a result, IFRS as applied in the EU may differ from that used elsewhere.

text: Parts of the standard IAS 39: Financial Instruments: Recognition and Measurement were not originally approved by the ARC. IAS 39 was subsequently amended, removing the option to record financial liabilities at fair value, and the ARC approved the amended version. The IASB is working with the EU to find an acceptable way to remove a remaining anomaly in respect of hedge accounting. The World Bank Centre for Financial Reporting Reform is working with countries in the ECA region to facilitate the adoption of IFRS and IFRS for SMEs.

text: Whilst the IASB set the effective dates for the new consolidation standards IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities at 1 January 2013, the ARC decided to delay the mandatory effective date for the companies listed in the European Union by one year. The standards therefore only became effective on 1 January 2014.[52]

text: The European Commission has launched a general analysis of the impacts of 8 years of use of international financial reporting standards (IFRSs) in the EU for preparers and users of financial statements from the private sector. The study will include an overall assessment of whether the Regulation 1606/2002 of the European Parliament and the Council ('IAS Regulation') has met the two-fold initial objectives of ensuring a high degree of transparency and comparability of the financial statements of European companies and an efficient functioning of the market, in comparison with the situation before IFRS implementation in 2005. It will also include a cost-benefit analysis and an assessment and analysis of the benefits and drawbacks brought by the IAS Regulation for different stakeholder groups.[53]

text: Ghana[edit]

text: Ghana transitioned from the Ghana Accounting Standards (GAS) to adopt the IFRS on January 1, 2007.[54] As of 2008 and beyond, a legislative injunction has been imposed on the Bank of Ghana to prepare financial statements in accordance with IFRS; thereby making it mandatory for all public entities in the country.[55]

text: India[edit]

text: The Institute of Chartered Accountants of India (ICAI) has announced that IFRS will be mandatory in India for financial statements for the periods beginning on or after 1 April 2016 in a phased manner. There is a roadmap issued by MCA for adoption of IFRS.

text: Reserve Bank of India has stated that financial statements of banks need to be IFRS-compliant for periods beginning on or after 1 April 2011.

text: The ICAI has also stated that IFRS will be applied to companies above INR 1000 crore (INR 10 billion) from April 2011. Phase wise applicability details for different companies in India:

text:
Phase 1: Opening balance sheet as of 1 April 2011*
i. Companies which are part of NSE Index – Nifty 50
ii. Companies which are part of BSE Index – Sensex 30

text: a. Companies whose shares or other securities are listed on a stock exchange outside India

text: b. Companies, whether listed or not, having net worth of more than INR 1000 crore (INR 10 billion)

text: Phase 2: Opening balance sheet as of 1 April 2012*

text: Companies not covered in phase 1 and having net worth exceeding INR 500 crore (INR 5 billion)

text: Phase 3: Opening balance sheet as of 1 April 2014*

text:
Listed companies not covered in the earlier phases
* If the financial year of a company commences at a date other than 1 April, then it shall prepare its opening balance sheet at the commencement of immediately following financial year.

text:
On 22 January 2010, the Ministry of Corporate Affairs issued the road map for transition to IFRS. It is clear that India has deferred transition to IFRS by a year. In the first phase, companies included in Nifty 50 or BSE Sensex, and companies whose securities are listed on stock exchanges outside India and all other companies having net worth of INR 10 billion will prepare and present financial statements using Indian Accounting Standards converged with IFRS.
According to the press note issued by the government, those companies will convert their first balance sheet as of 1 April 2011, applying accounting standards convergent with IFRS if the accounting year ends on 31 March. This implies that the transition date will be 1 April 2011. According to the earlier plan, the transition date was fixed at 1 April 2010.

text:
The press note does not clarify whether the full set of financial statements for the year 2011–12 will be prepared by applying accounting standards convergent with IFRS. The deferment of the transition may make companies happy, but it will undermine India's position. Presumably, lack of preparedness of Indian companies has led to the decision to defer the adoption of IFRS for a year. This is unfortunate that India, which boasts for its IT and accounting skills, could not prepare itself for the transition to IFRS over last four years. But that might be the ground reality.
Transition in phases
Companies, whether listed or not, having net worth of more than INR 5 billion will convert their opening balance sheet as of 1 April 2013. Listed companies having net worth of INR 5 billion or less will convert their opening balance sheet as of 1 April 2014. Un-listed companies having net worth of Rs5 billion or less will continue to apply existing accounting standards, which might be modified from time to time. Transition to IFRS in phases is a smart move.
The transition cost for smaller companies will be much lower because large companies will bear the initial cost of learning and smaller companies will not be required to reinvent the wheel. However, this will happen only if a significant number of large companies engage Indian accounting firms to provide them support in their transition to IFRS. If, most large companies, which will comply with Indian accounting standards convergent with IFRS in the first phase, choose one of the international firms, Indian accounting firms and smaller companies will not benefit from the learning in the first phase of the transition to IFRS.
It is likely that international firms will protect their learning to retain their competitive advantage. Therefore, it is for the benefit of the country that each company makes judicious choice of the accounting firm as its partner without limiting its choice to international accounting firms. Public sector companies should take the lead and the Institute of Chartered Accountants of India (ICAI) should develop a clear strategy to diffuse the learning.
Size of companies
The government has decided to measure the size of companies in terms of net worth. This is not the ideal unit to measure the size of a company. Net worth in the balance sheet is determined by accounting principles and methods. Therefore, it does not include the value of intangible assets. Moreover, as most assets and liabilities are measured at historical cost, the net worth does not reflect the current value of those assets and liabilities. Market capitalisation is a better measure of the size of a company.
But it is difficult to estimate market capitalisation or fundamental value of unlisted companies. This might be the reason that the government has decided to use 'net worth' to measure size of companies. Some companies, which are large in terms of fundamental value or which intend to attract foreign capital, might prefer to use Indian accounting standards convergent with IFRS earlier than required under the road map presented by the government. The government should provide that choice.[56]

text: Japan[edit]

text: The minister for Financial Services in Japan announced in late June 2011 that mandatory application of the IFRS should not take place from fiscal year-ending March 2015; five to seven years should be required for preparation if mandatory application is decided; and to permit the use of U.S. GAAP beyond the fiscal year ending 31 March 2016.[57]

text: Montenegro[edit]

text: Montenegro gained independence from Serbia in 2006. Its accounting standard setter is the Institute of Accountants and Auditors of Montenegro (IAAM).[58]:2 In 2005, IAAM adopted a revised version of the 2002 "Law on Accounting and Auditing" which authorized the use of IFRS for all entities.[58]:18 IFRS is currently required for all consolidated and standalone financial statements, however, enforcement is not effective except in the banking sector.[58]:18 Financial statements for banks in Montenegro are, generally, of high quality and can be compared to those of the European Union.[58]:3  Foreign companies listed on Montenegro's two stock exchanges (Montenegro Stock Exchange and NEX Stock Exchange) are also required to apply IFRS in their financial statements.[59] Montenegro does not have a national GAAP.[58]:18 Currently, no Montenegrin translation of IFRS exists, and because of this Montenegro applies the Serbian translation from 2010.[60]:20 IFRS for SMEs is not currently applied in Montenegro.[60]:20

text: Nepal[edit]

text: In Nepal the Accounting Standards Board (ASB) is in charge of standard setting. Nepal closely models its Financial Reporting Standards (FRS) according to the IFRS, with appropriate changes made to suit the Nepalese context. It has issued Nepal Financial Reporting Standards in 2013. The 2013 version of standards almost resembles IFRS with slight modification.

text: Pakistan[edit]

text:
All listed companies must follow all issued IAS/IFRS except the following:
IAS 39 and IAS 41: Implementation of these standards has been held in abeyance by State Bank of Pakistan for Banks and DFIs
IFRS-1: Effective for the annual periods beginning on or after 1 January 2004. This IFRS is being considered for adoption for all companies other than banks and DFIs.
IFRS-9: Under consideration of the relevant Committee of the Institutes (ICAP & ICMAP). This IFRS will be effective for the annual periods beginning on or after 1 January 2013.

text: Russia[edit]

text:
The government of Russia has been implementing a program to harmonize its national accounting standards with IFRS since 1998.
Since then twenty new accounting standards were issued by the Ministry of Finance of the Russian Federation aiming to align accounting practices with IFRS. Despite these efforts essential differences between Russian accounting standards and IFRS remain.
Since 2004 all commercial banks have been obliged to prepare financial statements in accordance with both Russian accounting standards and IFRS.
Full transition to IFRS is delayed but starting 2012 new modifications making Russian GAAP converging to IFRS have been made. They notably include the booking of reserves for bad debts and contingent liabilities and the devaluation of inventory and financial assets.

text: Still, several differences between the two sets of account still remain. Major reasons for deviation between Russian GAAP and IFRS / US-GAAP (e.g. when the Russian affiliate of a larger group need to be consolidated to the mother company) are the following:

text:
Booking of payables in the general ledger according to national accounting standards can only be made upon receipt of the actual acceptance protocol (good's receipt). Indeed, in Russia, in contrast to IFRS and US-GAAP, the invoice (outgoing or incoming) is not an official tax or accounting document and does not trigger any booking. There is also no provision to book in the General Ledger any expense for goods and services that according to a contract are effectively received but for whom documents are still not exchanged.
There is no possibility under Russian GAAP to recognise the good-will as an intangible asset in the balance sheet of a company. This has a major consequence when a company is sold. Indeed, if a company (or part of it) is sold at a higher value than its book value (i.e. to account for the good-will value), the selling party need to pay tax at the relevant profit tax rate (20% in 2013) on the difference in value between selling and accounting value and the buyer has no possibility to amortize the cost and deduct it from present and future revenues.
There is no equivalent of IAS 37 in the Russian GAAP. Loans and monetary securities are not discounted, so the present value of such financial assets is not discounted for the relevant interest rates at the different maturities of the loans.

tag: ol

text: Singapore[edit]

text: In Singapore the Accounting Standards Committee (ASC) is in charge of standard setting. Singapore closely models its Financial Reporting Standards (FRS) according to the IFRS, with appropriate changes made to suit the Singapore context.  Before a standard is enacted, consultations with the IASB are made to ensure consistency of core principles.[61]

text: South Africa[edit]

text: All companies listed on the Johannesburg Stock Exchange have been required to comply with the requirements of International Financial Reporting Standards since 1 January 2005.

text: The IFRS for SMEs may be applied by 'limited interest companies', as defined in the South African Corporate Laws Amendment Act of 2006 (that is, they are not 'widely held'), if they do not have public accountability (that is, not listed and not a financial institution). Alternatively, the company may choose to apply full South African Statements of GAAP or IFRS.

text: South African Statements of GAAP are entirely consistent with IFRS, although there may be a delay between issuance of an IFRS and the equivalent SA Statement of GAAP (can affect voluntary early adoption).

text: South African Statements of GAAP were withdrawn by the Financial Reporting Standards Council (FASC) per the South African Institute of Chartered Accountants (SAICA) for financial years commencing on or after 1 December 2012.

text: Taiwan[edit]

text:
(1) Phase I companies: listed companies and financial institutions
supervised by the Financial Supervisory Commission (FSC), except for
credit cooperatives, credit card companies and insurance intermediaries:

text: (2) Phase II companies: unlisted public companies, credit cooperatives and credit card companies:

text: (3) Pre-disclosure about the IFRS adoption plan, and the impact of adoption

text:
To prepare properly for IFRS adoption, domestic companies
should propose an IFRS adoption plan and establish a specific
taskforce. They should also disclose the related information from 2
years prior to adoption, as follows:

text: Jump up ^ To maintain the consistency of information declaration and supervision with other companies, the early adopted companies should still prepare individual and consolidated financial statements in accordance with domestic accounting standards.

text: Establishment of IFRS Taskforce

text:
Acquisition of authorization to translate IFRS
Translation, review, and issuance of IFRS
Analysis of possible IFRS implementation problems, and resolution thereof
Proposal for modification of the related regulations and supervisory mechanisms
Enhancement of related publicity and training activities

text:
IFRS application permitted for Phase I companies
Study on possible IFRS implementation problems, and resolution thereof
Completion of amendments to the related regulations and supervisory mechanisms
Enhancement of the related publicity and training activities

text:
Application of IFRS required for Phase I companies, and permitted for Phase II companies
Follow-up analysis of the status of IFRS adoption, and of the impact

text: Follow-up analysis of the status of IFRS adoption, and of the impact

text: Applications of IFRS required for Phase II companies

text:
(1) More efficient formulation of domestic accounting standards,
improvement of their international image, and enhancement of the
global rankings and international competitiveness of our local capital
markets;

text:
(2) Better comparability between the financial statements of local and
foreign companies;

text:
(3) No need for restatement of financial statements when local companies
wish to issue overseas securities, resulting in reduction in the cost of
raising capital overseas;

text:
(4) For local companies with investments overseas, use of a single set of
accounting standards will reduce the cost of account conversions and
improve corporate efficiency.

text: Above is quoted from Accounting Research and Development Foundation, with the original "here" (PDF).  (18.9 KB) .

text: Turkey[edit]

text: The Banking Regulation and Supervision Agency and Capital Markets Board of Turkey translated IFRS into Turkish in 2002. Banks and Turkish companies listed on the Istanbul Stock Exchange are required to prepare IFRS reports since then. The Turkish Accounting Standards Board (called the Public Oversight Authority after 2011) also translated IFRS in 2005. The new Commercial Code came into force in 2012. The Public Oversight Authority is the only authorized board regarding auditing and financial reporting standards. Most businesses authorized by the Council of Ministers in addition to banks and Turkish companies listed on the Istanbul Stock Exchange are required to prepare IFRS reports since 2012.

text: Zimbabwe[edit]

text: Zimbabwe also adopted IFRS.

text: Consequences of Adopting IFRS[edit]

text: Many researchers have studied the effects of IFRS adoption, and there are debates on whether the effects can be attributed solely to IFRS mandate adoption. For example, one study[62] uses data from 26 countries to study the economic consequences of mandatory IFRS adoption. It shows that, on average, even though market liquidity increases around the time of the introduction of IFRS, it is unclear whether IFRS mandate adoption is the sole reason of observed market effects.  Firms’ reporting incentives, law enforcement, and increased comparability of financial reports can also explain the effects.


document_title: The Twilight Saga: Breaking Dawn – Part 2 (soundtrack)

question_text: who sang a thousand years at the end of breaking dawn

root

text: Track listing[edit]

text:
No.
Title
Music
Scene
Length

1.
"Where I Come From"
Passion Pit
Bella sees herself in the mirror when she finishes her transformation
3:39

2.
"Bittersweet"
Ellie Goulding & Sonny Moore
3rd song in end credits
3:56

3.
"The Forgotten"
Green Day
2nd song in end credits
4:59

4.
"Fire in the Water"
Feist
Bella and Edward are intimate in the cottage
2:30

5.
"Everything and Nothing"
The Boom Circuits
Emmett, Jasper, Alice and Esme finish building the cottage and return to celebrate Bella's last birthday
4:25

6.
"The Antidote"
St. Vincent
Bella and Emmett arm wrestle
3:39

7.
"Speak Up"
POP ETC
The Cullens saying goodbye to the witnesses and during Alice's vision of Renesmee and Jacob
4:40

8.
"Heart of Stone"
Iko
Bella and Edward in the cottage after Alice and Jasper leave
3:53

9.
"Cover Your Tracks"
A Boy and His Kite
Edward and Bella enter the cottage for the first time
4:31

10.
"Ghosts"
James Vincent McMorrow
Bella returns from Seattle and in the car, she realizes she and Edward will die during the battle and loses her last hope
3:45

11.
"All I've Ever Needed"
Paul McDonald and Nikki Reed
5th song in end credits
3:56

12.
"New for You"
Reeve Carney
4th song in end credits
3:10

13.
"A Thousand Years, Pt. 2" (featuring Steve Kazee)
Christina Perri
Bella and Edward in the meadow; 1st song in end credits
5:07

14.
"Plus que ma propre vie" (More Than My Own Life)
Carter Burwell
Various scenes throughout the film
4:15

Total length:
53:05

tag: table

tag: p

text: Score[edit]

text:
The Twilight Saga: Breaking Dawn – Part 2 (Original Motion Picture Score)

Film score by Carter Burwell

Released
November 23, 2012

Genre
Soundtrack

Length
55:15

Label
Atlantic Records

The Twilight Saga scores chronology

The Twilight Saga: Breaking Dawn – Part 1: The Score
(2011)The Twilight Saga: Breaking Dawn – Part 1: The Score2011
The Twilight Saga: Breaking Dawn – Part 2: The Score
(2012)

text: The score, like the original film as well as Breaking Dawn – Part 1, was composed by Carter Burwell, following Howard Shore, who scored Eclipse and Alexandre Desplat, who scored New Moon. The album was released in North America on November 27, 2012 by Atlantic Records. It contains elements from the scores of both New Moon and Eclipse.

text:
No.
Title
Length

1.
"Twilight Overture"
3:02

2.
"A World Bright and Buzzing"
1:12

3.
"The Lamb Hunts the Lion"
1:59

4.
"Meet Renesmee"
2:43

5.
"Here Goes Nothing"
0:59

6.
"Sparkles at Last"
1:04

7.
"Catching Snowflakes"
1:41

8.
"The Immortal Children"
2:01

9.
"Merchant of Venice"
0:44

10.
"Into the White"
1:04

11.
"Renesmee's Lullaby / Something Terrible"
3:03

12.
"A Way with the World"
1:38

13.
"The Amazon Arrives"
1:00

14.
"A Yankee Vampire"
1:07

15.
"Cloud Forest"
1:23

16.
"Witnesses"
1:37

17.
"We Will Fight"
0:57

18.
"Shield Training"
2:09

19.
"At Bedtime a Child Asks About Death"
1:14

20.
"Decoding Alice"
1:45

21.
"The Driving Question"
1:09

22.
"Present Time"
2:11

23.
"This Extraordinary Life"
2:11

24.
"Gathering in Snow"
2:45

25.
"She Is Not Immortal"
0:53

26.
"Reading Edward"
0:55

27.
"Magnifica"
1:10

28.
"Irina Loses Her Head"
2:52

29.
"Aro's Oration"
2:48

30.
"A Kick in the Head"
0:58

31.
"Exacueret Nostri Dentes in Filia" (Sharpen Teeth on Daughter)
1:48

32.
"Chasing Renesmee"
1:20

33.
"A Crack in the Earth"
2:24

34.
"Aro's End"
1:52

35.
"That's Your Future"
0:52

36.
"Such a Prize"
3:25

Total length:
55:15

text: Reception[edit]

text:
Professional ratings

Review scores

Source
Rating

4music
[7]

Allmusic
[8]

Consequence of Sound
[9]

Entertainment Weekly
(B)[10]

Hitfix
(B-)[11]

The Montreal Gazette
[12]

Newsday
(B)[13]

text: Based on four reviews, Metacritic assigned the Breaking Dawn – Part 2 soundtrack an average score of 74, indicating "generally favorable reviews".[14] Heather Phares, reviewing for Allmusic, said "It's fitting that the film's soundtrack is dominated by ballads that feel like a long goodbye to Bella, Edward, and Jacob", and said "As with the other volumes of the series' music, however, this collection provides a surprisingly good showcase for female, indie-ish talent." Phares concluded, "While Breaking Dawn isn't one of the more dynamic Twilight Saga soundtracks, it is one of the more emotive ones, and just may help fans get some closure as one of the biggest film franchises of the 2000s and 2010s comes to a close."[8]

text: Charts[edit]

text:
Chart (2012)
Peak
position

Australian Albums Chart[15]
11

Austrian Albums Chart[16]
10

Belgian Albums Chart (Flanders)[17]
39

Belgian Albums Chart (Wallonia)[18]
32

Canadian Albums Chart[19]
14

Danish Albums Chart[20]
21

Dutch Albums Chart[21]
70

French Albums Chart[22]
22

Hungarian Albums Chart[23]
30

Mexican Albums Chart[24]
28

New Zealand Albums Chart[25]
24

Spanish Albums Chart[26]
25

Swiss Albums Chart[27]
23

US Billboard 200[19]
3

US Billboard Rock Albums[19]
1

US Billboard Alternative Albums[19]
1


document_title: History of hospitals

question_text: where was the first hospital built in the world

text: History of hospitals

text: Early examples[edit]

text: In ancient cultures, religion and medicine were linked. The earliest documented institutions aiming to provide cures were ancient Egyptian temples. In ancient Greece, temples dedicated to the healer-god Asclepius, known as Asclepieia (Ancient Greek: Ἀσκληπιεῖα, sing. Asclepieion, Ἀσκληπιεῖον), functioned as centres of medical advice, prognosis, and healing.[1] At these shrines, patients would enter a dream-like state of induced sleep known as enkoimesis (ἐγκοίμησις) not unlike anesthesia, in which they either received guidance from the deity in a dream or were cured by surgery.[2] Asclepeia provided carefully controlled spaces conducive to healing and fulfilled several of the requirements of institutions created for healing.[3] In the Asclepieion of Epidaurus, three large marble boards dated to 350 BC preserve the names, case histories, complaints, and cures of about 70 patients who came to the temple with a problem and shed it there. Some of the surgical cures listed, such as the opening of an abdominal abscess or the removal of traumatic foreign material, are realistic enough to have taken place, but with the patient in a state of enkoimesis induced with the help of soporific substances such as opium.[2] The worship of Asclepius was adopted by the Romans. Under his Roman name Æsculapius, he was provided with a temple (291 BC) on an island in the Tiber in Rome, where similar rites were performed.[4]

text: Institutions created specifically to care for the ill also appeared early in India. Fa Xian, a Chinese Buddhist monk who travelled across India ca. 400 AD, recorded in his travelogue [5] that

text: The heads of the Vaishya [merchant] families in them [all the kingdoms of north India] establish in the cities houses for dispensing charity and medicine. All the poor and destitute in the country, orphans, widowers, and childless men, maimed people and cripples, and all who are diseased, go to those houses, and are provided with every kind of help, and doctors examine their diseases. They get the food and medicines which their cases require, and are made to feel at ease; and when they are better, they go away of themselves.

text: The earliest surviving encyclopaedia of medicine in Sanskrit is the Carakasamhita (Compendium of Caraka). This text, which describes the building of a hospital is dated by the medical historian Dominik Wujastyk to the period between 100 BCE and 150 CE.[6] The description by Fa Xian is one of the earliest accounts of a civic hospital system anywhere in the world and this evidence, coupled with Caraka’s description of how a clinic should be built and equipped, suggests that India may have been the first part of the world to have evolved an organized cosmopolitan system of institutionally-based medical provision.[7]

text: King Ashoka is wrongly said by many secondary sources to have founded at hospitals in ca. 230 BCE[8]

text: According to the Mahavamsa, the ancient chronicle of Sinhalese royalty, written in the sixth century CE, King Pandukabhaya of Sri Lanka (reigned 437 BCE to 367 BCE) had lying-in-homes and hospitals (Sivikasotthi-Sala) built in various parts of the country. This is the earliest documentary evidence we have of institutions specifically dedicated to the care of the sick anywhere in the world.[9][10] Mihintale Hospital is the oldest in the world.[11]

text: Roman and Persian Empires[edit]

text: The Romans constructed buildings called valetudinaria for the care of sick slaves, gladiators, and soldiers around 100 BCE, and many were identified by later archeology. While their existence is considered proven, there is some doubt as to whether they were as widespread as was once thought, as many were identified only according to the layout of building remains, and not by means of surviving records or finds of medical tools.[12]

text: The declaration of Christianity as an accepted religion in the Roman Empire drove an expansion of the provision of care. Following First Council of Nicaea in 325 CE construction of a hospital in every cathedral town was begun. Among the earliest were those built by the physician Saint Sampson in Constantinople and by Basil, bishop of Caesarea in modern-day Turkey. Called the "Basilias", the latter resembled a city and included housing for doctors and nurses and separate buildings for various classes of patients.[13] There was a separate section for lepers.[14] Some hospitals maintained libraries and training programs, and doctors compiled their medical and pharmacological studies in manuscripts. Thus in-patient medical care in the sense of what we today consider a hospital, was an invention driven by Christian mercy and Byzantine innovation.[15] Byzantine hospital staff included the Chief Physician (archiatroi), professional nurses (hypourgoi) and the orderlies (hyperetai). By the twelfth century, Constantinople had two well-organized hospitals, staffed by doctors who were both male and female. Facilities included systematic treatment procedures and specialized wards for various diseases.[16]

text: A hospital and medical training centre also existed at Gundeshapur. The city of Gundeshapur was founded in 271 CE by the Sassanid king Shapur I. It was one of the major cities in Khuzestan province of the Persian empire, in Iran. A large percentage of the population were Syriacs, most of whom were Christians. Under the rule of Khusraw I, refuge was granted to Greek Nestorian Christian philosophers including the scholars of the Persian School of Edessa (Urfa) (also called the Academy of Athens), a Christian theological and medical university. These scholars made their way to Gundeshapur in 529 following the closing of the academy by Emperor Justinian. They were engaged in medical sciences and initiated the first translation projects of medical texts.[17]  The arrival of these medical practitioners from Edessa marks the beginning of the hospital and medical centre at Gundeshapur.[18] It included a medical school and hospital (bimaristan), a pharmacology laboratory, a translation house, a library and an observatory.[19] Indian doctors also contributed to the school at Gundeshapur, most notably the medical researcher Mankah. Later after Islamic invasion, the writings of Mankah and of the Indian doctor Sustura were translated into Arabic at Baghdad.[20]

text: Medieval Europe[edit]

text:
Medieval hospitals in Europe followed a similar pattern to the Byzantine. They were religious communities, with care provided by monks and nuns. (An old French term for hospital is hôtel-Dieu, "hostel of God.") Some were attached to monasteries; others were independent and had their own endowments, usually of property, which provided income for their support. Some hospitals were multi-functional while others were founded for specific purposes such as leper hospitals, or as refuges for the poor, or for pilgrims: not all cared for the sick. The first Spanish hospital, founded by the Catholic Visigoth bishop Masona in 580 CE at Mérida, was a xenodochium designed as an inn for travellers (mostly pilgrims to the shrine of Eulalia of Mérida) as well as a hospital for citizens and local farmers. The hospital's endowment consisted of farms to feed its patients and guests. From the account given by Paul the Deacon we learn that this hospital was supplied with physicians and nurses, whose mission included the care the sick wherever they were found, "slave or free, Christian or Jew." [21]
In 650, the "Hôtel-Dieu" was found in Paris[22], it is considered as the oldest worldwide hospital still operating today.[23] It was a multipurpose institution which catered for the sick and poor, offering shelter, food and medical care.

text: During the late 8th and early 9th centuries, Emperor Charlemagne decreed that those hospitals that had been well conducted before his time and had fallen into decay should be restored in accordance with the needs of the time.[24] He further ordered that a hospital should be attached to each cathedral and monastery.[24]

text: During the 10th century, the monasteries became a dominant factor in hospital work. The famous Benedictine Abbey of Cluny, founded in 910, set the example which was widely imitated throughout France and Germany. Besides its infirmary for the religious, each monastery had a hospital in which externs were cared for. These were in charge of the eleemosynarius, whose duties, carefully prescribed by the rule, included every sort of service that the visitor or patient could require.

text: As the eleemosynarius was obliged to seek out the sick and needy in the neighborhood, each monastery became a center for the relief of suffering. Among the monasteries notable in this respect were those of the Benedictines at Corbie in Picardy, Hirschau, Braunweiler, Deutz, Ilsenburg, Liesborn, Pram, and Fulda; those of the Cistercians at Arnsberg, Baumgarten, Eberbach, Himmenrode, Herrnalb, Volkenrode, and Walkenried.

text: No less efficient was the work done by the diocesan clergy in accordance with the disciplinary enactments of the councils of Aachen (817, 836), which prescribed that a hospital should be maintained in connection with each collegiate church. The canons were obliged to contribute towards the support of the hospital, and one of their number had charge of the inmates. As these hospitals were located in cities, more numerous demands were made upon them than upon those attached to the monasteries. In this movement the bishop naturally took the lead, hence the hospitals founded by Heribert (d. 1021) in Cologne, Godard (d. 1038) in Hildesheim, Conrad (d. 975) in Constance, and Ulrich (d. 973) in Augsburg. But similar provision was made by the other churches; thus at Trier the hospitals of Saint Maximin, Saint Matthew, Saint Simeon, and Saint James took their names from the churches to which they were attached. During the period 1207–1577 no less than one hundred and fifty-five hospitals were founded in Germany.[25]

text: The Ospedale Maggiore, traditionally named Ca' Granda (i.e. Big House), in Milan, northern Italy, was constructed to house one of the first community hospitals, the largest such undertaking of the fifteenth century. Commissioned by Francesco Sforza in 1456 and designed by Antonio Filarete it is among the first examples of Renaissance architecture in Lombardy.

text: The Normans brought their hospital system along when they conquered England in 1066. By merging with traditional land-tenure and customs, the new charitable houses became popular and were distinct from both English monasteries and French hospitals.  They dispensed alms and some medicine, and were generously endowed by the nobility and gentry who counted on them for spiritual rewards after death.[26]

text: Medieval Islamic world[edit]

text: The first Muslim hospital was an asylum to contain leprosy, built in the early eighth century, where patients were confined but, like the blind, were given a stipend to support their families.[27] The earliest general hospital was built in 805 in Baghdad by Harun Al-Rashid.[28][29] By the tenth century, Baghdad had five more hospitals, while Damascus had six hospitals by the 15th century and Córdoba alone had 50 major hospitals, many exclusively for the military.[27] Many of the prominent early Islamic hospitals were founded with assistance by Christians such as Jibrael ibn Bukhtishu from Gundeshapur.[30][31] "Bimaristan" is a compound of “bimar” (sick or ill) and “stan” (place). In the medieval Islamic world, the word "bimaristan" referred to a hospital establishment where the ill were welcomed, cared for and treated by qualified staff.

text: The United States National Library of Medicine credits the hospital as being a product of medieval Islamic civilization. Compared to contemporaneous Christian institutions, which were poor and sick relief facilities offered by some monasteries, the Islamic hospital was a more elaborate institution with a wider range of functions. In Islam, there was a moral imperative to treat the ill regardless of financial status. Islamic hospitals tended to be large, urban structures, and were largely secular institutions, many open to all, whether male or female, civilian or military, child or adult, rich or poor, Muslim or non-Muslim. The Islamic hospital served several purposes, as a center of medical treatment, a home for patients recovering from illness or accidents, an insane asylum, and a retirement home with basic maintenance needs for the aged and infirm.[32]

text: The typical hospital was divided into departments such as systemic diseases, surgery and orthopedics with larger hospitals having more diverse specialties. "Systemic diseases" was the rough equivalent of today's internal medicine and was further divided into sections such as fever, infections and digestive issues. Every department had an officer-in-charge, a presiding officer and a supervising specialist. The hospitals also had lecture theaters and libraries. Hospitals staff included sanitary inspectors, who regulated cleanliness, and accountants and other administrative staff.[27] The hospital in Baghdad employed twenty-five staff physicians.[33] The hospitals were typically run by a three-man board comprising a non-medical administrator, the chief pharmacist, called the shaykh saydalani, who was equal in rank to the chief physician, who served as mutwalli (dean).[34] Medical facilities traditionally closed each night, but by the 10th century laws were passed to keep hospitals open 24 hours a day.[35]

text: For less serious cases, physicians staffed outpatient clinics. Cities also had first aid centers staffed by physicians for emergencies that were often located in busy public places, such as big gatherings for Friday prayers to take care of casualties. The region also had mobile units staffed by doctors and pharmacists who were supposed to meet the need of remote communities. Baghdad was also known to have a separate hospital for convicts since the early 10th century after the vizier ‘Ali ibn Isa ibn Jarah ibn Thabit wrote to Baghdad’s chief medical officer that “prisons must have their own doctors who should examine them every day”. The first hospital built in Egypt, in Cairo's Southwestern quarter, was the first documented facility to care for mental illnesses while the first Islamic psychiatric hospital opened in Baghdad in 705.[36][27]

text: Medical students would accompany physicians and participate in patient care. Hospitals in this era were the first to require medical diplomas to license doctors.[37] The licensing test was administered by the region's government appointed chief medical officer. The test had two steps; the first was to write a treatise, on the subject the candidate wished to obtain a certificate, of original research or commentary of existing texts, which they were encouraged to scrutinize for errors. The second step was to answer questions in an interview with the chief medical officer. Physicians worked fixed hours and medical staff salaries were fixed by law. For regulating the quality of care and arbitrating cases, it is related that if a patient dies, their family presents the doctor's prescriptions to the chief physician who would judge if the death was natural or if it was by negligence, in which case the family would be entitled to compensation from the doctor. The hospitals had male and female quarters while some hospitals only saw men and other hospitals, staffed by women physicians, only saw women.[27] While women physicians practiced medicine, many largely focused on obstetrics.[38]

text: Hospitals were forbidden by law to turn away patients who were unable to pay.[35] Eventually, charitable foundations called waqfs were formed to support hospitals, as well as schools.[35] Part of the state budget also went towards maintaining hospitals.[27] While the services of the hospital were free for all citizens[35] and patients were sometimes given a small stipend to support recovery upon discharge, individual physicians occasionally charged fees.[27] In a notable endowment, a 13th-century governor of Egypt Al Mansur Qalawun ordained a foundation for the Qalawun hospital that would contain a mosque and a chapel, separate wards for different diseases, a library for doctors and a pharmacy[39] and the hospital is used today for ophthalmology.[27] The Qalawun hospital was based in a former Fatimid palace which had accommodation for 8,000 people - [40] "it served 4,000 patients daily."[41] The waqf stated,

text: "...The hospital shall keep all patients, men and women, until they are completely recovered. All costs are to be borne by the hospital whether the people come from afar or near, whether they are residents or foreigners, strong or weak, low or high, rich or poor, employed or unemployed, blind or sighted, physically or mentally ill, learned or illiterate. There are no conditions of consideration and payment, none is objected to or even indirectly hinted at for non-payment."[39]

text: The first, most well known physicians in the Medieval Islamic world were polymaths Ibn Sina, (Greek: Avicenna) and Al Rhazi (Greek: Rhazes) during the 7th century.[42]

text: Early modern Europe[edit]

text: In Europe the medieval concept of Christian care evolved during the sixteenth and seventeenth centuries into a secular one.[43] Theology was the problem.  The Protestant reformers rejected the Catholic belief that rich men could gain God's grace through good works – and escape purgatory – by providing endowments to charitable institutions, and that the patients themselves could gain grace through their suffering.[44]

text: After the dissolution of the monasteries in 1540 by King Henry VIII the church abruptly ceased to be the supporter of hospitals, and only by direct petition from the citizens of London, were the hospitals St Bartholomew's, St Thomas's and St Mary of Bethlehem's (Bedlam) endowed directly by the crown; this was the first instance of secular support being provided for medical institutions.[45] It was at St. Bartholomew that William Harvey conducted his research on the circulatory system in the 17th century, Percivall Pott and John Abernethy developed important principles of modern surgery in the 18th century, and Mrs. Bedford Fenwich worked to advance the nursing profession in the late 19th century.[46]

text: There were 28 asylums in Sweden at the start of the Reformation. Gustav Vasa removed them from church control and expelled the monks and nuns, but allowed the asylums to keep their properties and to continue their activities under the auspices of local government.[47]

text: In much of Europe town governments operated small Holy Spirit hospitals, which had been founded in the 13th and 14th centuries. They distributed free food and clothing to the poor, provided for homeless women and children, and gave some medical and nursing care. Many were raided and closed during the Thirty Years War (1618–48), which ravaged the towns and villages of Germany and neighboring areas for three decades.

text: Meanwhile, in Catholic lands such as France, rich families continued to fund convents and monasteries that provided free health services to the poor.  French practices were influenced by a charitable imperative which considered care of the poor and the sick to be a necessary part of Catholic practice. The nursing nuns had little faith in the power of physicians and their medicines alone to cure the sick; more important was providing psychological and physical comfort, nourishment, rest, cleanliness and especially prayer.[48]

text: In Protestant areas the emphasis was on scientific rather than religious aspects of patient care, and this helped develop a view of nursing as a profession rather than a vocation.[49]  There was little hospital development by the main Protestant churches after 1530.[50] Some smaller groups such as the Moravians and the Pietists at Halle gave a role for hospitals, especially in missionary work.[51]

text: Enlightenment[edit]

text: In the 18th century, under the influence of the Age of Enlightenment, the modern hospital began to appear, serving only medical needs and staffed with trained physicians and surgeons. The nurses were untrained workers. The goal was to use modern methods to cure patients. They provided more narrow medical services, and were founded by the secular authorities. A clearer distinction emerged between medicine and poor relief. Within the hospitals, acute cases were increasingly treated alone, and separate departments were set up for different categories of patient.

text: The voluntary hospital movement began in the early 18th century, with hospitals being founded in London by the 1710s and 20s, including Westminster Hospital (1719) promoted by the private bank C. Hoare & Co and Guy's Hospital (1724) funded from the bequest of the wealthy merchant, Thomas Guy. Other hospitals sprang up in London and other British cities over the century, many paid for by private subscriptions.  St. Bartholomew's in London was rebuilt in 1730, and the London Hospital opened in 1752.

text: These hospitals represented a turning point in the function of the institution; they began to evolve from being basic places of care for the sick to becoming centres of medical innovation and discovery and the principle place for the education and training of prospective practitioners. Some of the era's greatest surgeons and doctors worked and passed on their knowledge at the hospitals.[52] They also changed from being mere homes of refuge to being complex institutions for the provision of medicine and care for sick. The Charité was founded in Berlin in 1710 by King Frederick I of Prussia as a response to an outbreak of plague.

text: The concept of voluntary hospitals also spread to Colonial America; the Bellevue Hospital opened in 1736, Pennsylvania Hospital in 1752, New York Hospital in 1771, and Massachusetts General Hospital in 1811.  When the Vienna General Hospital opened in 1784 (instantly becoming the world's largest hospital), physicians acquired a new facility that gradually developed into one of the most important research centres.[53]

text: Another Enlightenment era charitable innovation was the dispensary; these would issue the poor with medicines free of charge. The London Dispensary opened its doors in 1696 as the first such clinic in the British Empire. The idea was slow to catch on until the 1770s, when many such organizations began to appear, including the Public Dispensary of Edinburgh (1776), the Metropolitan Dispensary and Charitable Fund (1779) and the Finsbury Dispensary (1780). Dispensaries were also opened in New York 1771, Philadelphia 1786, and Boston 1796.[54]

text: Across Europe medical schools still relied primarily on lectures and readings. In the final year, students would have limited clinical experience by following the professor through the wards. Laboratory work was uncommon, and dissections were rarely done because of legal restrictions on cadavers. Most schools were small, and only Edinburgh, Scotland, with 11,000 alumni, produced large numbers of graduates.[55][56]

text: Spanish Americas[edit]

text: The first hospital founded in the Americas was the Hospital San Nicolás de Bari [Calle Hostos] in Santo Domingo, Distrito Nacional Dominican Republic. Fray Nicolás de Ovando, Spanish governor and colonial administrator from 1502–1509, authorized its construction on December 29, 1503. This hospital apparently incorporated a church. The first phase of its construction was completed in 1519, and it was rebuilt in 1552.[57] Abandoned in the mid-18th century, the hospital now lies in ruins near the Cathedral in Santo Domingo.

text: Conquistador Hernán Cortés founded the two earliest hospitals in North America: the Immaculate Conception Hospital and the Saint Lazarus Hospital. The oldest was the Immaculate Conception, now the Hospital de Jesús Nazareno in Mexico City, founded in 1524 to care for the poor.[57]

text: Modern hospitals[edit]

text: English physician Thomas Percival (1740–1804) wrote a comprehensive system of medical conduct,  'Medical Ethics, or a Code of Institutes and Precepts, Adapted to the Professional Conduct of Physicians and Surgeons (1803) that set the standard for many textbooks.[58]

text: In the mid 19th century, hospitals and the medical profession became more professionalized, with a reorganization of hospital management along more bureaucratic and administrative lines. The Apothecaries Act 1815 made it compulsory for medical students to practice for at least half a year at a hospital as part of their training.[59] An example of this professionalization was the Charing Cross Hospital, set up in 1818 as the 'West London Infirmary and Dispensary' from funds provided by Dr. Benjamin Golding. By 1821 it was treating nearly 10,000 patients a year, and it was relocated to larger quarters near Charing Cross in the heart of London. Its Charing Cross Hospital Medical School opened in 1822.  It expanded several times and 1866 added a professional nursing staff.[60]

text: Florence Nightingale pioneered the modern profession of nursing during the Crimean War when she set an example of compassion, commitment to patient care and diligent and thoughtful hospital administration. The first official nurses’ training programme, the Nightingale School for Nurses, was opened in 1860, with the mission of training nurses to work in hospitals, to work with the poor and to teach.[61]

text: Nightingale was instrumental in reforming the nature of the hospital, by improving sanitation standards and changing the image of the hospital from a place the sick would go to die, to an institution devoted to recuperation and healing. She also emphasized the importance of statistical measurement for determining the success rate of a given intervention and pushed for administrative reform at hospitals.[62]

text: During the middle of the 19th century, the Second Viennese Medical School emerged with the contributions of physicians such as Carl Freiherr von Rokitansky, Josef Škoda, Ferdinand Ritter von Hebra, and Ignaz Philipp Semmelweis. Basic medical science expanded and specialization advanced. Furthermore, the first dermatology, eye, as well as ear, nose, and throat clinics in the world were founded in Vienna.[63]

text: By the late 19th century, the modern hospital was beginning to take shape with a proliferation of a variety of public and private hospital systems. By the 1870s, hospitals had more than tripled their original average intake of 3,000 patients. In continental Europe the new hospitals generally were built and run from public funds. Nursing was professionalized in France by the turn of the 20th century. At that time, the country's 1,500 hospitals were operated by 15,000 nuns representing over 200 religious orders. Government policy after 1900 was to secularize public institutions, and diminish the role the Catholic Church. This political goal came in conflict with the need to maintain better quality of medical care in antiquated facilities. New government-operated nursing schools turned out nonreligous nurses who were slated for supervisory roles. During the First World War, an outpouring of patriotic volunteers brought large numbers of untrained middle-class women into the military hospitals. They left when the war ended but the long-term effect was to heighten the prestige of nursing. In 1922 the government issued a national diploma for nursing.[64]

text: In the U.S., the number of hospitals reached 4400 in 1910, when they provided 420,000 beds.[65] These were operated by city, state and federal agencies, by churches, by stand-alone non-profits, and by for-profit enterprises. All the major denominations built hospitals; the 541 Catholic ones (in 1915) were staffed primarily by unpaid nuns. The others sometimes had a small cadre of deaconesses as staff.[66] Non-profit hospitals were supplemented by large public hospitals in major cities and research hospitals often affiliated with a medical school. The largest public hospital system in America is the New York City Health and Hospitals Corporation, which includes Bellevue Hospital, the oldest U.S. hospital, affiliated with New York University Medical School.[67]

text: The National Health Service, the principal provider of health care in Britain, was founded in 1948, and took control of nearly all the hospitals.[68]

text: Paris Medicine[edit]

text: At the turn of the 19th century, Paris medicine played a significant role in shaping clinical medicine. New emphasis on physically examining the body led to methods such as percussion, inspection, palpation, auscultation, and autopsy.[69] The situation in Paris was particularly unique due to the fact that there was a very large concentration of medical professionals in a very small setting allowing for a large flow of ideas and the spread of innovation.[69] One of the innovations to come out of the Paris hospital setting was Laennec's stethoscope. Weiner states that the widespread acceptance of the stethoscope would likely not have happened in any other setting, and the setting allowed for Laennec to pass on this technology to the eager medical community that had gathered there. This invention also brought even more attention to the Paris scene.[69]

text: Before the start of the 19th century, there were many problems existing within the French medical system. These problems were outlined by many seeking to reform hospitals including a contemporary surgeon Jacques Tenon in his book Memoirs on Paris Hospitals. Some of the problems Tenon drew attention to were the lack of space, the inability to separate patients based on the type of illness (including those that were contagious), and general sanitation problems.[70] Additionally, the secular revolution led to the nationalization of hospitals previously owned by the Catholic Church and led to a call for a hospital reform which actually pushed for the deinstitutionalization of medicine.[71] This contributed to the state of disarray Paris hospitals soon fell into which ultimately called for the establishment of a new hospital system outlined in the law of 1794. The law of 1794 played a significant part in revolutionizing Paris Medicine because it aimed to address some of the problems facing Paris Hospitals of the time.

text: First, the law of 1794 created three new schools in Paris, Montpellier, and Strasbour due to the lack of medical professionals available to treat a growing French army. It also gave physicians and surgeons equal status in the hospital environment, whereas previously physicians were regarded as intellectually superior.[71] This led to the integration of surgery into traditional medical  education contributing to a new breed of doctors that focused on pathology, anatomy and diagnosis. The new focus on anatomy was further facilitated by this law because it ensured that medical students had enough bodies to dissect.[71] Additionally, pathological education was furthered by the increased use of autopsies to determine a patient's cause of death.[69] Lastly, the law of 1794 allocated funds for full-time salaried teachers in hospitals, as well as creating scholarships for medical students.[71] Overall, the law of 1794 contributed to the shift of medical teaching away from theory and towards practice and experience, all within a hospital setting. Hospitals became a center for learning and development of medical techniques, which was a departure from the previous notion of a hospital as an area that accepted people who needed help of any kind, ill or not.[72] This shift was consistent with much of the philosophy of the time, particularly the ideas of John Locke who preached that observation using ones senses was the best way to analyze and understand a phenomenon.[71] Foucalt, however, criticized this shift in his book The Birth of the Clinic, stating that this shift took attention away from the patient and objectified patients, ultimately resulting in a loss of the patient's narrative. He argued that from this point forward, in the eyes of doctors, patients lost their humanity and became more like objects for inspection and examination.[73]

text: The next advancement in Paris medicine came with the creation of an examination system, that after 1803, was required for the licensing of all medical professions creating a uniform and centralized system of licensing.[71] This law also created another class of health professionals, mostly for those living outside of cities, who did not have to go through the licensing pricess but instead went through a simpler and shorter training process.[71]

text: Another area influenced by Paris hospitals was the development of specialties. The structure of a Paris hospital allowed physicians more freedom to pursue interests as well as providing the necessary resources.[69] An example of a physician who used this flexibility to conduct research is Phillipe Pinel who conducted a four-year study on the hospitalization and treatment of mentally-ill women within the Salpêtriére hospital. This was the first study ever done of this magnitude by a physician, and the Pinel was the first to realize that patients dealing with similar illnesses could be group together, compared, and classified.[69]

text: Church-sponsored hospitals and nurses[edit]

text: Protestants[edit]

text: The Protestant churches reentered the health field in the 19th century, especially with the establishment of orders of women, called deaconesses who dedicated themselves to nursing services. This movement began in Germany in 1836 when Theodor Fliedner and his wife opened the first deaconess motherhouse in Kaiserswerth on the Rhine. It became a model, and within half a century there were over 5,000 deaconesses in Europe. The Church of England named its first deaconess in 1862. The North London Deaconess Institution trained deaconesses for other dioceses and some served overseas.[74]

text: William Passavant in 1849 brought the first four deaconesses to Pittsburgh, in the United States, after visiting Kaiserswerth. They worked at the Pittsburgh Infirmary (now Passavant Hospital).[75]

text: The American Methodists made medical services a priority from the 1850s. They began opening charitable institutions such as orphanages and old people's homes. In the 1880s,  Methodists began opening hospitals in the United States, which served people of all religious beliefs. By 1895, 13 hospitals were in operation in major cities.[76]

text: Catholics[edit]

text: In Quebec, Catholics operated hospitals continuously from the 1640s; they attracted nuns from the provincial elite. Jeanne Mance (1606–73) founded Montreal's city's first hospital, the Hôtel-Dieu de Montréal, in 1645. In 1657 she recruited three sisters of the Religious Hospitallers of St. Joseph, and continued to direct operations of the hospital. The project, begun by the niece of Cardinal de Richelieu was granted a royal charter by King Louis XIII and staffed by a colonial physician, Robert Giffard de Moncel.[77]  The General Hospital in Quebec City opened in 1692.  They often handled malaria, dysentery, and respiratory sickness.[78]

text: In the 1840s–1880s era, Catholics in Philadelphia founded two hospitals, for the Irish and German Catholics. They depended on revenues from the paying sick, and became important health and welfare institutions in the Catholic community.[79]  By 1900 the Catholics had set up hospitals in most major cities. In New York the Dominicans, Franciscans, Sisters of Charity, and other orders set up hospitals to care primarily for their own ethnic group. By the 1920s they were serving everyone in the neighborhood.[80]  In smaller cities too the Catholics set up hospitals, such as St. Patrick Hospital in Missoula, Montana. The Sisters of Providence opened it in 1873. It was in part funded by the county contract to care for the poor, and also operated a day school and a boarding school. The nuns provided nursing care especially for infectious diseases and traumatic injuries among the young, heavily male clientele. They also proselytized the patients to attract converts and restore lapsed Catholics back into the Church. They built a larger hospital in 1890.[81] Catholic hospitals were largely staffed by Catholic orders of nuns, and nursing students, until the population of nuns dropped sharply after the 1960s.  The Catholic Hospital Association formed in 1915.[82][83]


document_title: Everyone's Hero

question_text: who plays mr cross in everyone's hero

question_tokens: who plays mr cross in everyone 's hero

text: Everyone's Hero

text: Plot[edit]

text: In 1932, during the Great Depression, Yankee Irving (Jake T. Austin) is young baseball fan, whose father Stanley (Mandy Patinkin) works as a janitor for Yankee Stadium. While the two are on the premises, a thief steals Babe Ruth's famous bat Darlin' (Whoopi Goldberg), with the result that Yankee's father is blamed and fired, who blamed Yankee for stealing it and framing his own father. The true thief is Lefty Maginnis (William H. Macy), a pitcher for the Chicago Cubs. Lefty works for Cubs owner Napoleon Cross (Robin Williams), who desires to see the Cubs defeat the Yankees during the 1932 World Series.

text: Stealing the bat back, Yankee decides to return it to Ruth and thereby exonerate his father by journeying across the country to Chicago, where the next World Series' games will be played. Darlin' is able to speak, as does her counterpart Screwie (Rob Reiner), a baseball, who she constantly argues and bickers with (though near the end, they finally become friends). Much of the plot is driven by Lefty's comic attempts to retrieve the bat from Yankee, with slapstick results. Other scenes involve Yankee meeting others who will help him in his quest: several hobos (Ed Helms); Marti (Raven-Symone), an African American girl; her baseball player father Lonnie Brewster (Forest Whitaker); and in Chicago, Babe Ruth himself (Brian Dennehy).

text: A series of improbable coincidences allows Yankee himself to bat for the Yankees, resulting in the archetypal home run (technically, a series of errors after an infield pop-up that allow him to round the bases). This restores the morale of the Yankees, who score 7 more runs to take the lead and win the World Series. Cross tries to talk Babe Ruth out of accepting the victory, saying that Yankee is too young to be a counting player. This leads to the arrest of Cross, who simply says that he was a fan that cheated. When his part in the plan is revealed, Lefty is banished from the team, although he is able to stay out of jail. Yankee also successfully exonerates his father. Yankee returns home, now knowing what is truly important in baseball.

text: Cast[edit]

text: Main[edit]

text:
Jake T. Austin as Yankee Irving
Rob Reiner as Screwie
Whoopi Goldberg as Darlin
Robin Williams (uncredited) as Napoleon Cross
William H. Macy as Lefty Maginnis
Brian Dennehy as Babe Ruth
Forest Whitaker as Lonnie Brewster
Raven-Symoné as Marti Brewster
Mandy Patinkin as Stanley Irving
Dana Reeve as Emily Irving

text: Supporting[edit]

text:
Cherise Booth as Rosetta Brewster
Ritchie Allen as Officer Bryant
Jason Harris Katz (credited as Jason Harris) as Announcer
Ed Helms as Hobo Louie
Ray Iannicelli as Conductors/Umpire
Gideon Jacobs as Bully Kid Tubby
Richard Kind as Hobo Andy / Maitre'D
Marcus Maurice as Willie
Will Reeve as Big Kid
Ron Tippe as Hobo Jack
Robert Wagner as Mr. Robinson
Joe Torre as New York Yankees manager
Jesse Bronstein as Sandlot Kid #1
Ralph Coppola as Sandlot Kid #2
Conor White as Bully Kid Arnold

text: Additional voices by Ritchie Allen, Rochelle Hogue, Sondra James, Matthew Laborteaux, Greta Martin, Christie Moreau, Sean Oliver, Charles Parnell, Dennis Pressey, Tyler James Williams and Cornell Womack.

text: Home media[edit]

text: Everyone's Hero was released on DVD on March 20, 2007 by 20th Century Fox Home Entertainment. The movie was released on Blu-ray on March 5, 2013 and is exclusive to Walmart stores.[3]

text: Reception[edit]

text: Box office[edit]

text: In its opening weekend, the film grossed $6.1 million in 2,896 theaters in the United States and Canada, ranking #3 at the box office, behind Gridiron Gang and The Black Dahlia. By the end of its run, Everyone's Hero grossed $14.5 million in the US and $2.1 million internationally, for an approximate total of $16.6 million worldwide.[4]

text: Critical reception[edit]

text: At Metacritic, which assigns a normalized rating out of 100 to reviews from mainstream critics, the film received an average score of 51% based on 20 reviews, which indicates "mixed" reviews.[5] Another aggregator, Rotten Tomatoes, scored the film 41% based on 69 reviews. The website's critical consensus reads, "Everyone's Hero is such a predictable and bland tale that it'll appeal mostly to little kids; others seeking something in Pixar's league are looking in the wrong ballpark."[6] Jack Matthews of the New York Daily News wrote, "Whoever wanders into the theater should leave a winner".[7] L.A. Weekly called the themes "fairly pro forma" and cited the film's "antique Rockwellian look" as "its greatest pleasure".[8] Gregory Kirschling of Entertainment Weekly rated it B− and wrote, "Everyone's Hero re-creates Depression-era America with surprisingly agreeable anachronistic panache", though he criticized the character designs.[9]

text: Cable syndication[edit]

text: In the United States, Cartoon Network aired Everyone's Hero on April 12, 2009. Cartoon Network later added the movie to its rotating lineup again on November 5, 2016, treating it as the network premiere of the movie. In Latin America, Cartoon Network Latino aired the film on November 23, 2011. In Asia, Disney Channel premiered May 29, 2012. It also aired on Disney XD in the United States on April 8, 2013, and March 7, 2014.

text: Soundtrack[edit]

text:
Everyone's Hero: Music from the Motion Picture

Soundtrack album by Various Artists

Released
2006[10]

Genre
Film soundtrack

Label

Columbia
Sony Music Soundtrax

text: The soundtrack, released on the Columbia Records/Sony Music Soundtrax labels, features tracks by the star of the film Raven-Symoné, Grammy-winners Wyclef Jean, Brooks & Dunn, Mary Chapin Carpenter, and various other artists.

text:
The Best – John Ondrasik  – 3:49
Keep On Swinging – Brooks & Dunn  – 4:12
Dream Like New York – Tyrone Wells  – 3:44
Chicago (That Toddling Town) – Chris Botti featuring Lyle Lovett  – 2:16
The Best Day of My Life – John Randall featuring Jessi Alexander  – 3:13
Keep Your Eye on the Ball – Raven-Symoné  – 2:27
What You Do – Wyclef Jean featuring Kontrast  – 3:12
Swing It – Brooks & Dunn  – 3:34
Take Me Out to the Ballgame – Lonestar  – 2:43
The Bug – Mary Chapin Carpenter  – 3:48
The Tigers – John Debney featuring Paris Bennett  – 1:46
At Bat – John Debney  – 3:44


document_title: What Happened to Monday

question_text: what happened to monday babies at the end

text: What Happened to Monday

text: Plot[edit]

text: Around the year 2073 overpopulation has caused a worldwide crisis, resulting in a strict one-child policy enforced by the Child Allocation Bureau. When multiple children are born to one mother, all but the eldest are put into cryosleep. Karen Settman dies while giving birth to identical septuplet sisters. Their grandfather Terrence names them after the days of the week and trains them to pose as a single individual named after their mother, and to leave the house only on the day of their name. To safeguard their secret, Terrence ensures they share information on a daily basis and replicates any accident that affects one of the sisters' physical appearance. The sisters develop a system of wigs and makeup to cover any identifying features.

text: In 2073, as Sunday returns from her job at a bank, she sees C.A.B. agents detain a child as onlookers protest. The siblings watch the recorded incident and debate turning themselves in, but not seriously. The following day, Monday prepares her disguise as Karen, nervous about giving a presentation. At a checkpoint, Monday runs into Adrian Knowles, a C.A.B. agent who flirts with her. At the bank, Monday's co-worker Jerry, a competitor for a promotion, hints at blackmailing her.

text: When Monday fails to return home, Tuesday retraces her steps. Tuesday learns Monday got the promotion and met Jerry at a bar. Before she can investigate further, C.A.B. agents detain her and cut off her communications. Adrian sees Tuesday being escorted to a cell, where she meets Nicolette Cayman, head of the Bureau and a candidate for parliament. Cayman explains she knows about Tuesday's siblings, and, when Tuesday offers a bribe, Cayman reveals Monday offered the same deal. Cayman orders C.A.B. agents to assassinate Tuesday's sisters.

text: C.A.B. agents use a severed eye to bypass a retinal scanner at the Settman home. Thursday ambushes the agents as they arrest the other siblings. The sisters kill the agents, but Sunday dies. Learning the eye is Tuesday's, the sisters suspect Jerry may have sold them out. The next day, Wednesday leaves without disguising herself and confronts Jerry. He reveals "Karen" got the promotion when she sent millions of euros to Cayman to fund her campaign. After a C.A.B. sniper kills him, Wednesday kills several C.A.B. agents and flees.

text: As the others remotely guide Wednesday to safety, Adrian shows up at the apartment, concerned about "Karen". Thursday convinces Saturday to leave with Adrian, who has had a long-term sexual relationship with one of the sisters. Pretending to be Karen, Saturday has sex with Adrian and covertly links their bracelets, allowing Friday to hack into C.A.B. headquarters. On a video feed, they apparently find Monday in a holding cell. Meanwhile, C.A.B. agents corner and kill Wednesday. After Adrian leaves his apartment, C.A.B. agents kill Saturday as she tells them Monday was dating Adrian. Reasoning that she cannot survive on her own, Friday sacrifices herself to give Thursday a chance to rescue Monday when C.A.B. agents along with thier head Joe, again storm the sisters' apartment.

text: Adrian hears about the incident and rushes to the apartment. Thursday takes him hostage and blames him for her sisters' deaths. He is at first confused but claims to love Monday after realizing they are siblings. Thursday convinces Adrian to help by telling him Monday is still alive. Adrian sneaks Thursday into C.A.B. headquarters in a body bag. As she is prepared for disposal, a child undergoes cryosleep. Instead of being frozen, she is incinerated, which Thursday records. After overpowering the guards, Adrian and Thursday proceed to rescue Monday. However when they reach her cell, they learn that it's actually Tuesday. They deduce that it is Monday who has sold them out to Cayman.

text: After a scuffle, Thursday shoots Monday and leaves her for dead. As Cayman hosts a fundraiser, Tuesday and Adrian broadcast Thursday's video footage. The crowd turns on Cayman, who insists she only did what was necessary. Monday staggers into the fundraiser, but Joe shoots her thinking that she intended to kill Cayman and Adrian shoots Joe in turn. As the crowd flees, dying Monday reveals to the others that she is pregnant and makes Thursday promise to not let the C.B.A take her unborn children. In the aftermath, the Child Allocation Act is repealed and Cayman faces the death penalty. Thursday, Adrian, and Tuesday watch Monday's and Adrian's twins develop in an artificial womb. Tuesday and Thursday rename themselves Terry and Karen respectively.

text: Cast[edit]

text:
Noomi Rapace as The Settman Siblings – Monday, Tuesday, Wednesday, Thursday, Friday, Saturday, and Sunday – septuplets sharing the identity of Karen Settman, a banker

Clara Read as The Young Settman Siblings

Willem Dafoe as Terrence Settman, the siblings' grandfather
Glenn Close as Nicolette Cayman the head of the Child Allocation Bureau (CAB)
Marwan Kenzari as Adrian Knowles, a CAB security guard
Christian Rubeck as Joe, the head of Security of the CAB
Pål Sverre Hagen as Jerry, Karen's coworker
Tomiwa Edun as Eddie, the septuplets' doorman
Cassie Clare as Zaquia, a CAB agent

text: Release[edit]

text: What Happened to Monday premiered at the 2017 Locarno Festival.[8]

text: Reception[edit]

text: Rotten Tomatoes, a review aggregator, reports that 63% of 18 surveyed critics gave the film a positive review; the average rating is 5.8/10.[9] Jessica Kiang of Variety called it a "ludicrous, violent, amusingly dumb sci-fi actioner". Kiang said that, although it is full of plot holes and Rapace's characters are thinly characterized, it is likely to become a cult film.[4]