document_title: Centenarian

question_text: number of us citizens over 100 years old

text: Centenarian

text: Supercentenarian[edit]

text: A supercentenarian is a person who has lived to the age of 110 or more, something only achieved by about one in 1,000 centenarians. Even rarer is a person who has lived to age 115 – there are only 43 people in recorded history who have indisputably reached this age, of whom only Nabi Tajima, Chiyo Miyako, Ana María Vela Rubio and Giuseppina Projetto are still living.[4][5][6] There has only been one known case of a person of 120 years of age or older, Jeanne Calment, who lived to the age of 122 years, 164 days.

text: Current incidence[edit]

text: Japan currently has the greatest number of known centenarians of any nation with 67,824 according to their 2017 census, along with the highest proportion of centenarians at 34.85 per 100,000 people. Japan started recording its centenarians in 1963. The number of Japanese centenarians in that year was 153, but surpassed the 10,000 mark in 1998; 20,000 in 2003; and 40,000 in 2009. According to a 1998 United Nations demographic survey, Japan is expected to have 272,000 centenarians by 2050;[7] other sources suggest that the number could be closer to 1 million.[8] The incidence of centenarians in Japan was one per 3,522 people in 2008.[9]

text: Gender skew[edit]

text: In Japan, the number of centenarians is highly skewed towards females. Japan in fiscal year 2016 had 57,525 female centenarians, while males were 8,167, a ratio of 7:1. The increase of centenarians was even more skewed at 11.6:1.[10]

text: Centenarian populations by country[edit]

text: The total number of living centenarians in the world remains uncertain. It was estimated by the Population Division of the United Nations as 23,000 in 1950, 110,000 in 1990, 150,000 in 1995, 209,000 in 2000, 324,000 in 2005[11] and 455,000 in 2009.[12] However, these older estimates did not take into account the contemporary downward adjustments of national estimates made by several countries such as the United States; thus, in 2012, the UN estimated there to be only 316,600 centenarians worldwide.[1] The following table gives estimated centenarian populations by country, including both the latest and the earliest known estimates, where available.

text:
Country
Latest estimate (year)
Earliest estimate (year)
Centenarians per
100,000 people

Andorra
7 (2002)[13]
–
10.23

Argentina
3,487 (2010)[14]
–
8.69

Australia
4,252 (2011)[15]
1901 50 (1901)
18.75

Austria
1,371 (2014)[16]
232 (1990),[17] 1960 25 (1960)[17]
16.1

Belgium
2,001 (1 January 2015)[18]
1950 23 (1950)[19]
16.9

Brazil
23,760 (2010)[19]
–
12.46

Canada
7,569 (2011)[19]
–
22.31

China
48,921 (2011)[20]
1990 4,469 (1990),[19] 17,800 (2007)[21]
3.63

Czech Republic
625 (2011)[22]
2006 404 (2006)
5.92

Denmark
889 (2010)[19]
32 (1941)[23]
16.08

Estonia
150 (2016)[24]
42 (1990)[17]
11.44

Finland
759 (2015)[25]
1960 11 (1960)[17]
13.8

France
21,393 (1 January 2016)[26]
1900 100 (1900)[27]
32.1[28]

Germany
17,000 (2012)[29]
1885232 (1885)[30]
21

Hungary
1516 (2013)[31]
1990227 (1990), 76 (1949)[32]
15.32

Iceland
32 (2015)[33]
1960 3 (1960)[17]
9.72

India
27,000 (2015)[34]

2.1

Ireland
389 (2011)[35]
87 (1990)[17]
8.48

Israel
2,143 (2011)[36]

27.6

Italy
25,000 (2015)[34]
19,095 (2015),[37] 1872 99 (1872)[23]
31.41

Japan
67,824 (2017)[34]
54,397 (2013)[38] 1950 111 (1950),[19] 155 (1960)[39]
48

Mexico
7,441 (2010)
1990 2,403 (1990)
6.62

Netherlands
1,743 (2010)[40]
1830 18 (1830)[41]
10.41

New Zealand
297 (1991)[42]
1960 18 (1960)[17]
5.92

Norway
636 (2010)
1951 44 (1951)[23]
13.1

Peru
1,682 (2011)[43]
–
5.58

Poland
2,414 (2009)
1970 500 (1970)[44]
6.27

Portugal
4,066 (2015)
–
38.9

Russia
6,800 (2007)[45]
-
4.76

Singapore
724 (2011)[46]
1990 41 (1990)[17]
13.7

Slovenia
224 (2013)[47]
1953 2 (1953)[48]
10.88[47]

South Africa
15,581 (2011)[49]
-
30.09

South Korea
3,861 (2014)[50]
– 961
7.72

Spain
17,423 (2016) [51]
4,269 (2002) [52]
37.49

Sweden
1,953 (2014)[53]
1950 46 (1950)
20.0

Switzerland
1,306 (2010)
1860 7 (1860)[23]
16.64

Thailand
17,883 (2012)[54]

26.80

Turkey
5,293 (2015)[55]
-
6.72

United Kingdom
13,780 (2013)[56]
1911 107 (1911)[23][57]
21.49

United States
72,000 (2015)[34]
53,364 (2010),[58] 1950 2,300 (1950)[59]
22

Uruguay
519 (2011)[60]
–
15.79[61]

World Estimates
451,000 (2015)[34]
316,600 (2012),[1] 1950 23,000 (1950)
6.2

text: State recognition[edit]

text: In many countries, people receive a gift or congratulations from state institutions on their 100th birthday.

text: In the United Kingdom and the other Commonwealth realms, the British (and Commonwealth) monarch sends greetings (formerly as a telegram) on the 100th birthday and on every birthday beginning with the 105th. The tradition of Royal congratulations dates from 1908, when the Secretary for King Edward VII sent a congratulatory letter to Reverend Thomas Lord of Horncastle in a newspaper clipping, declaring, "I am commanded by the King to congratulate you on the attainment of your hundredth year, after a most useful life." The practice was formalised from 1917, under the reign of King George V, who also sent congratulations on the attainment of a 60th Wedding anniversary. Queen Elizabeth II sends a greeting card style with the notation: "I am so pleased to know that you are celebrating your one-hundredth birthday, I send my congratulations and best wishes to you on such a special occasion", thereafter each few years the card is updated with a current picture of the Queen to ensure people do not receive the same card more than once. The Queen further sends her congratulations on one's 105th birthday and every year thereafter as well as on special wedding anniversaries; people must apply for greetings three weeks before the event, on the official British Monarch's website.[62]

text: In the United States, centenarians traditionally receive a letter from the President, congratulating them for their longevity.

text: Centenarians born in Ireland receive a €2,540 "Centenarians' Bounty" and a letter from the President of Ireland, even if they are resident abroad.[63]

text: Japanese centenarians receive a silver cup and a certificate from the Prime Minister of Japan upon the Respect for the Aged Day following their 100th birthday, honouring them for their longevity and prosperity in their lives.[64][65][66]

text: Swedish centenarians receive a telegram from the King and Queen of Sweden.[67]

text: Centenarians born in Italy receive a letter from the President of Italy.

text: Traditions and rituals[edit]

text: An aspect of blessing in many cultures is to offer a wish that the recipient lives to 100 years old. Among Hindus, people who touch the feet of elders are often blessed with "May you live a hundred years". In Sweden, the traditional birthday song states, May he/she live for one hundred years. In Judaism, the term May you live to be 120 years old is a common blessing. In Poland, Sto lat, a wish to live a hundred years, is a traditional form of praise and good wishes, and the song "sto lat, sto lat" is sung on the occasion of the birthday celebrations—arguably, it is the most popular song in Poland and among Poles around the globe. Chinese emperors were hailed to live ten thousand years, while empresses were hailed to live a thousand years. In Italy, "A hundred of these days!" (cento di questi giorni) is an augury for birthdays, to live to celebrate 100 more birthdays.[68] Some Italians say "Cent'anni!", which means "a hundred years", in that they wish that they could all live happily for a hundred years. In Greece, wishing someone Happy Birthday ends with the expression να τα εκατοστήσεις (na ta ekatostisis), which can be loosely translated as "may you make it one hundred birthdays".

text: Centenarians in ancient times[edit]

text: While the number of centenarians per capita was much lower in ancient times than today, the data suggest that they were not unheard of. However, ancient demographics and chronicles are biased in favor of wealthy or powerful individuals rather than the ordinary person. A rare glimpse of an ordinary person is the legionary veteran Julius Valens whose tombstone states he lived 100 years - "VIXIT ANNIS C".[69] Grmek and Gourevitch speculate that during the Classical Greek period, anyone who lived past the age of five years – surviving all the common childhood illnesses of that era – had a reasonable chance of living to a relatively old age. Life expectancy in 400 BC was estimated to be around 30 years.[where?] One demographer of ancient civilizations reported that Greek men lived to 45 years on average (based on a sample size of 91), while women lived to 36.2 years (based on a sample size of 55). Notably, the gender statistics are inverted compared to today – childbirth at the time had a far higher mortality rate than in modern times, skewing female statistics downward. It was common for average citizens to take great care in their hygiene, Mediterranean diet and exercise, although there was much more male trauma per capita than today, due to military service being virtually universal for citizens of Ancient Greece. This also biased the statistics for men downward.[70]

text: Diogenes Laertius (c. AD 250) gives one of the earliest references regarding the plausible centenarian longevity given by a scientist, the astronomer Hipparchus of Nicea (c. 185 – c. 120 BC), who, according to the doxographer, assured that the philosopher Democritus of Abdera (c. 470/460 – c. 370/360 BC) lived 109 years. All other ancient accounts of Democritus appear to agree that the philosopher lived at least 90 years. However, such longevity would not be dramatically out of line with that of other ancient Greek philosophers thought to have lived beyond the age of 90 (e.g. Xenophanes of Colophon, c. 570/565 – c. 475/470 BC; Pyrrho of Ellis, c. 360 - c. 270 BC; Eratosthenes of Cirene c. 285 – c. 190 BC). The case of Democritus differs from those of, for example, Epimenides of Crete (7th and 6th centuries BC), who is said to have lived an implausible 154, 157 or 290 years, depending on the source.

text: Numerous other historical figures were reputed to have lived past 100. The sixth dynasty Egyptian ruler Pepi II is believed by some Egyptologists to have lived to 100 or more (c. 2278 – c. 2184 BC), as he is said to have reigned for 94 years.[71] However this is disputed: others say he only reigned 64 years.[72] Hosius of Córdoba, the man who convinced Constantine the Great to call the First Council of Nicaea, reportedly lived to age 102. The Chronicon of Bernold of Constance records the death in 1097 of Azzo marchio de Longobardia, pater Welfonis ducis de Baiowaria, commenting that he was iam maior centenario.[73] Ultimately, there is no reason to believe that centenarians did not exist in antiquity, even if they were not commonplace.[74]

text: Research[edit]

text: Research in Italy[edit]

text: Research in Italy suggests that healthy centenarians have high levels of both vitamin A and vitamin E and that this seems to be important in causing their extreme longevity.[75] Other research contradicts this, however, and has found that this theory does not apply to centenarians from Sardinia, for whom other factors probably play a more important role.[76] A preliminary study carried out in Poland showed that, in comparison with young healthy female adults, centenarians living in Upper Silesia had significantly higher red blood cell glutathione reductase and catalase activities, although serum levels of vitamin E were not significantly higher.[77] Researchers in Denmark have also found that centenarians exhibit a high activity of glutathione reductase in red blood cells. In this study, the centenarians having the best cognitive and physical functional capacity tended to have the highest activity of this enzyme.[78]

text: Other research has found that people whose parents became centenarians have an increased number of naïve B cells. It is well known that the children of parents who have a long life are also likely to reach a healthy age, but it is not known why, although the inherited genes are probably important.[79] A variation in the gene FOXO3A is known to have a positive effect on the life expectancy of humans, and is found much more often in people living to 100 and beyond - moreover, this appears to be true worldwide.[80]

text: Men and women who are 100 or older tend to have extroverted personalities, according to Thomas T. Perls, the director of the New England Centenarian Study at Boston University. Centenarians will often have many friends, strong ties to relatives and high self-esteem. In addition, some research suggests that the offspring of centenarians are more likely to age in better cardiovascular health than their peers.[81]

text: DNA repair[edit]

text: Lymphoblastoid cell lines established from blood samples of centenarians have significantly higher activity of the DNA repair protein PARP (Poly ADP ribose polymerase) than cell lines from younger (20 to 70 years old) individuals.[82] The lymphocytic cells of centenarians have characteristics typical of cells from young people, both in their capability of priming the mechanism of repair after H2O2 sublethal oxidative DNA damage and in their PARP capacity.[83] PARP activity measured in the permeabilized mononuclear leukocyte blood cells of thirteen mammalian species correlated with maximum lifespan of the species.[84] These findings suggest that PARP mediated DNA repair activity contributes to the longevity of centenarians, consistent with the DNA damage theory of aging.[85]

text: Japanese bio-study[edit]

text: Many experts attribute Japan's high life expectancy to the typical Japanese diet, which is particularly low in refined simple carbohydrates, and to hygienic practices. The number of centenarians in relation to the total population was, in September 2010, 114% higher in Shimane Prefecture than the national average. This ratio was also 92% higher in Okinawa Prefecture.[86][87][88] In Okinawa, studies have shown five factors that have contributed to the large number of centenarians in that region:[86]

text:
A diet that is heavy on grains, fish, and vegetables and light on meat, eggs, and dairy products.
Low-stress lifestyles, which are proven significantly less stressful than that of the mainland inhabitants of Japan.
A caring community, where older adults are not isolated and are taken better care of.
High levels of activity, where locals work until an older age than the average age in other countries, and more emphasis on activities like walking and gardening to keep active.
Spirituality, where a sense of purpose comes from involvement in spiritual matters and prayer eases the mind of stress and problems.[86]

tag: ol

text: Although these factors vary from those mentioned in the previous study, the culture of Okinawa has proven these factors to be important in its large population of centenarians.[86]

text: A historical study from Korea found that male eunuchs in the royal court had a centenarian rate of over 3%, and that eunuchs lived on average 14 to 19 years longer than uncastrated men.[89]

text: Centenarian controversy in Japan[edit]

text: The number of Japanese centenarians was called into question in 2010, following a series of reports showing that hundreds of thousands of elderly people had gone "missing" in the country. The deaths of many centenarians had not been reported, casting doubt on the country's reputation for having a large population of centenarians.[90][91][92][93]

text: In July 2010, Sogen Kato, a centenarian listed as the oldest living male in Tokyo, registered to be aged 111, was found to have died some 30 years before; his body was found mummified in its bed,[94] resulting in a police investigation into centenarians listed over the age of 105. Soon after the discovery, the Japanese police found that at least 200 other Japanese centenarians were "missing", and began a nationwide search in early August 2010.[95]

text: Epigenetic studies[edit]

text: By measuring the biological age of various tissues from centenarians, researchers may be able to identify tissues that are protected from aging effects. According to a study of 30 different body parts from centenarians and younger controls, the cerebellum is the youngest brain region (and probably body part) in centenarians (about 15 years younger than expected [96]) according to an epigenetic biomarker of tissue age known as epigenetic clock.[97] These findings could explain why the cerebellum exhibits fewer neuropathological hallmarks of age related dementias compared to other brain regions. Further, the offspring of semi-supercentenarians (subjects who reached an age of 105–109 years) have a lower epigenetic age than age-matched controls (age difference=5.1 years in peripheral blood mononuclear cells) and centenarians are younger (8.6 years) than expected based on their chronological age.[98]

text: Media references[edit]

text: Centenarians are often the subject of news stories, which often focus on the fact that they are over 100 years old. Along with the typical birthday celebrations, these reports provide researchers and cultural historians with evidence as to how the rest of society views this elderly population. Some examples:

text:
107-year-old Arkansas man Monroe Isadore dies in shootout with SWAT[99][100][101][102]
101-year-old, Japanese man Funchu Tamang rescued from the Nepal earthquake in 2015[103][104]
In 2015, Japanese man Hidekichi Miyazaki, a masters athlete broke a new record as oldest sprinter winning the 100m at 105 and earns a place in the Guinness World Record book, his record has since been surpassed by American Donald Pellmann[105][106]
William A."Bill" Del Monte, the last known survivor of the 1906 San Francisco earthquake, passed at a retirement faculty in Marin County in 2016 at the age of 109.[107][108]
In 2015 Mieko Nagaoka, a 100-year-old Japanese woman, became the first centenarian to complete a 1500m swim in a 25-meter pool; specifically, she completed 30 laps of the pool in 1 hour, 15 minutes, 54 seconds, in a masters event in Matsuyama, Japan.[109][110]
In May 2015 Marjorie "Bo" Gilbert, from South Wales, became the first centenarian to appear in the magazine Vogue, when she was featured as part of an advertisement for the department store Harvey Nichols.[111][112]
On April 30, 2016, Ida Keeling became the first woman in history to complete a 100-meter run at the age of 100. Her time of 1:17.33 was witnessed by a crowd of 44,469 at the 2016 Penn Relays.[113][114] This time was the best ever recorded in the 100-meter dash for any female age 100 or older.[115]
In 2017, Julia Hawkins (age 101) became the oldest woman ever in the USA Track and Field Outdoors Masters Championships, and ran the 100 meters in 40.12 seconds.[116] Previously that year she had run the 100 meters in 39.62 seconds.[116] That is a new world record for women 100 or older.[116]


document_title: Management accounting principles

question_text: he content of management accounting reports is governed by

root

text: Management accounting principles

text: Brief History[edit]

text: Prior to 1929 no group – public or private – was issuing or responsible for any accounting[4] standards. After the 1929 stock market crash, a call to regain the public's confidence and investor's trust was demanded and the Securities and Exchange Act of 1934 was passed resulting in public companies being supervised by the U.S. Securities and Exchange Commission (SEC). This set the groundwork for GAAP Generally Accepted Accounting Principles (United States), outlining financial accounting principles for external reporting standards for users of financial statements' information such as capital markets and creditors.

tag: p

text:
Over the next 47 years many individual committees, professional bodies and boards released various financial accounting procedural frameworks until 1976 when work began on a US framework that remains in place today, governed by the Financial Accounting Standards Board (FASB).
Note: Since April 1, 2001 the International Accounting Standards Board has been working on developing new international financial reporting standards. The new standards, referred to as International Financial Reporting Standards (IFRS), aim to update and refine existing concepts and provide descriptive guidance that includes comparisons of reporting requirements between IFRS and U.S. GAAP. As a result of establishing International Financial Reporting Standards, the IASB and FASB Conceptual Frameworks and Standards are in the process of being updated and converged to reflect the changes in markets, business practices and the economic environment that have occurred in the two or more decades since the concepts were first developed. One of the foundations of a set of Financial Accounting Standards is the creation of a Conceptual Framework that defines the principles upon which the standards will be based. Most major national and international accounting standards have developed conceptual frameworks to support their work on setting standards.

text: In contrast, management accounting principles have been overlooked from both a conceptual and a standards point of view and, for the most part, overshadowed by financial accounting standards. Generally accepted accounting principles applies strictly to financial accounting because it was either the only guidance they had at the time, or did not know what else to do.[5][6]

text: Until recently, no serious work has been done by the accounting profession on the conceptual differences between the use of management accounting techniques to support GAAP financial reporting and management accounting techniques used for internal decision support. This greatly compromises the management accounting practice and the ability of management accountants to provide managers with relevant decision support and optimization information. Yet, several innovative thinkers, shown in the Timeline below, saw value in management accounting having its own distinct set of principles. Over the last century it is more and more evident that management accounting principles be viewed as "indispensable to the evaluation and improvement of MA methods and practices" (Clinton, Van der Merwe 2012).

text: Historical timeline[edit]

text:
the use of financial accounting criteria to judge the quality of management accounting systems,
the assignment of management accountants to subordinate positions in organizational units whose primary purpose was financial accounting,
the dominance of financial accounting in the market for educational materials,
the judgment of the labor market that a financial accountant could replace a management accountant (but not vice versa) and,
the need for a young profession to gain and retain the support of established interests in society.[13]

text: Importance and objectives[edit]

text: Management accounting for use inside an organization must reflect the reality of the operations and resources used by the organization in monetary terms. Unlike financial reporting, where the objective focuses on external investors and creditors seek to compare investment options across the capital markets, management accounting focuses on the economic choices and constraints within an organization. There are two interrelated parts in understanding why management accounting principles are so important and how these principles help managers achieve their primary objective: enterprise optimization.

text: The first principal part deals with the actual modeling of a company's operations, where the management accountant establishes and builds causal relationships based on the principle of causality and related management accounting concepts. Part two involves the principle of analogy and the manager's analytical needs for decision support information provided by part one (its cause-and-effect relationships). Part two requires analyzing the information in light of one or more decision alternatives so that the decision maker(s)[21] can reach the optimum decision. The cumulative application of both principles (causality and analogy) achieves management accounting's objectives and fulfills the managers' needs – the optimization of the company's operations, generally referred to as enterprise optimization.

text: First objective - managerial costing is:

text:
To provide a monetary reflection of the provision and utilization of business resources and,
To provide cause and effect insights into past, present, or future enterprise economic activities.

tag: ul

text: Second objective – managerial costing aids managers:

text:
In their planning, analysis, and decision making and,
Supports optimizing the achievement of an enterprise's strategic objectives.

text: At a more granular level the consistent application of management accounting's principles hold a number of benefits for an organization.

text:
Provide managers and employees with an accurate, objective cost model of the organization and cost information that reflects the use of the organization's resources.
Present decision support information in a flexible mold that caters to the timeline and insights needed for internal decision makers.
Provide decision makers insight into the marginal/incremental aspects of the alternatives they are considering.
Model quantitative cause and effect linkages between outputs and the inputs required to produce and deliver final outputs.
Accurately values all operations (support and production) of an entity (i.e. the supply and consumption of resources) in monetary terms.
Provides information that aids in immediate and future economic decision making for optimization, growth, and/or attainment of enterprise strategic objectives.
Provides information to evaluate performance and learn from results.
Provides the basis and baseline factors for exploratory and predictive managerial activities

text: Truth as the foundation[edit]

text: It is managerial accountants' job to provide correct information to all internal managers. In other words, the costing information gathered must be factual and truthful, as in 'what is the cost that reflects the actual use of the resources and processes'. Therefore, truth corresponds to facts and when applied to Management Accounting it translates to resources in operation creates a factual situation. Obviously, the resources and operations about which a manager makes decisions on are based on factual information. The manager's decision will act to change the current situation since the manager is interested in the economic impact of the possible outcomes.

text: Philip Lawton, investment professional and co-author of The Top Ten Operational Risks: A Survival Guide for Investment Management Firms and Hedge Funds[22] writes

text: The Correspondence theory of truth was originally defined by Aristotle; however, a simpler and more up-to-date definition is: "A statement or opinion is true if what it corresponds to is a fact."[24] The correspondence definition of truth forms the foundational building blocks for management accounting's principles. In this regard, the foundation of MAP is grounded in the laws of logic and structured reasoning outlined and discussed at length in the Management Accounting Philosophy series published in Cost Management.[15] The recognition of truth as the basis for management accounting goes back a long way.

text: "It is very important that costs should not be regarded as something that may be manipulated, nor should they be thought of as representing anything but the cold truth, however unwelcome that may be."

text: This emphasis on truth should not be confused with precision; it should be clear that costing methods are disputable, while principles are not. Principles support managers who are required to make inferences about future outcomes of all the decision alternatives they are considering based on cause and effect insights. The use of principles enables managers to deal with causes and their effects in different time frames. This is not to say that management accounting is a science, it is not. But Decision science —that which management accounting supports, with the information it provides — is a science[3]: 119.  Missing or empty |title= (help)

text: "In order to provide a sound basis for decisions, cost measurements should, in so far as possible, reflect the truth".

text: The growth of management accounting and its practices as outlined in Management Accounting – Approaches, Techniques and Management Processes,[1] mentions that management accountants remain dissatisfied with the quality of their management accounting information in the absence of guiding principles. This disconnect is clearly documented in research such as the 2003 Survey of Management Accounting[25] by Ernst & Young LLP; co-sponsored by IMA and the follow up survey 2012 Alta Via, SAP, and IMA Management Accounting Survey: A Replication and Longitudinal Comparison.[26] Confusion and frustration took hold of the MA profession partly because accountants were trying to satisfy two very different goals with one information system; the compliance needs of financial reporting (GAAP) alongside managerial costing decision analysis needs. In addition, controllers, accountants, and managers who were seeking to improve operations or resolve internal costing issues discovered that when selecting different costing methods, each one subscribes to assorted allocation techniques and produces very different results. And finally, the lack of a conceptual framework and foundational principles that previously did not exist in order to do costing for internal decision support.

text: Contradicting theories and practices do not instill trust or truth towards the optimization of an entity. Foundational principles are intended to drive the classification of approaches, tools, and processes, thereby providing a way for accountants and managers to evaluate the tools and approaches they may be considering for the decision or costing tasks at hand. The principles function as a way of better understanding the risks and compromises associated with a practice or method when it strays from the principles of causality and analogy.

text: Not GAAP[edit]

text: Companies need to identify the economic reality of their organization based on resources and operations, not reflect dollar values calculated using accrual-based accounting methods that conform to Generally Accepted Accounting Principles (United States). Accountants may argue that financial accounting principles represent true values and are more than sufficient for management accounting purposes. Maximizing financial statement results is a primary objective; however, focusing only on accounting numbers or common financial ratios can lead to bad behavior versus focusing on operations and resource use for long term sustainable economic success. By examining two of the four financial accounting principles, it will reveal that financial accounting principles (e.g., Historical cost, Revenue recognition, Matching principle, and Full Disclosure) do not serve the objectives of management accounting. Let's examine the following two GAAP principles:

text: The two financial accounting principles noted above briefly describes the chasm that exists between financial accounting and managerial accounting objectives. Financial accounting's objective is to produce a coherent set of standards for consistency and comparability purposes; therefore, providing external parties in the capital markets, a level playing field for evaluating a company's individual performance as well as across other competing businesses. Where Management accounting's objectives exist is to inform internal managers of the correct choices for long term economic success.

text: As discussed with Larry R. White, task force member of the Managerial Costing Conceptual Framework, in CFO.com,

text: Concepts and Constraints[edit]

text: Principles[edit]

text: Management accountants can rely on causality and analogy as foundational principles as they are grounded in decision science – the laws of logic.

text: Causality principle — the relation between a managerial objective's quantitative output and the input quantities that must be, or must have been, consumed if the output is to be achieved.

text: Principle of Causality enables modeling the organization's costs based on the relationship between the inputs and outputs of the resources involved in the production of products and services it provides. Often this is straightforward when dealing with strong causal relationships (i.e. raw materials to make product A). However, where weaker causal relationships exist, costs need to be attributed according to the concept of attributability, which maintains the integrity of causality.

text: Analogy principle — the use of causal insights to infer past or future outcomes.

text: Principle of Analogy governs the user of management accounting information's ability to apply the knowledge or insights gained from the causal relationships modeled (e.g., in planning, control, what-if analysis) using inductive and deductive reasoning about past and future outcomes for continuous optimization efforts.

text: Concepts[edit]

text: The following concepts serve as operational guidelines and modeling building blocks to the two main principles (causality and analogy) in developing a reflective cause & effect model and then using the information the model provides. These concepts are intended to cover a variety of assumptions that would make up a model, their characteristics, and relationships and to provide rational perspectives when modeling many managerial costing issues.

text: The first ten concepts support the Principle of Causality the modeling of Cause&Effect-based modeling principles, while the remaining four concepts are applicable to the Principle of Analogy and informational in nature and supports managers with decision making guidelines.

text:
Attributability
Capacity
Cost
Homogeneity
Integrated data orientation
Managerial objective
Resource
Responsiveness
Traceability
Work

text:
Avoidability
Divisibility
Interdependence
Interchangeability

text: Constraints[edit]

text: The following constraints have been identified for management accounting. The quantitative and qualitative characteristics of these constraints are meant to serve as controls or checks and balances when constructing a cost model or when using management accounting information. The first five constraints are specific to Causality in the cost model, while the remaining two constraints deal with Analogy and the use of the information.[28]

text:
Accuracy
Materiality
Measurability
Objectivity
Verifiability

text:
Congruence
Impartiality


document_title: The Mummy (1932 film)

question_text: who played the mummy in the original movie

text: The Mummy (1932 film)

text: Plot[edit]

text: In 1921, an archaeological expedition led by Sir Joseph Whemple (Arthur Byron) finds the mummy of an ancient Egyptian high priest named Imhotep (Boris Karloff). When an inspection of the mummy by Whemple's friend Dr. Muller (Edward Van Sloan) reveals that the viscera were not removed, Muller deduces that although Imhotep had been wrapped like a traditional mummy, he had been buried alive. Also buried with Imhotep is a casket with a curse on it. Despite Muller's warning, Sir Joseph's assistant Ralph Norton (Bramwell Fletcher) opens it. He reads aloud an ancient life-giving scroll, the "Scroll of Thoth". Imhotep rises and escapes with the scroll. Norton is driven insane.

text: Ten years later, Imhotep is masquerading as a modern Egyptian named Ardath Bey. He calls upon Sir Joseph's son Frank (David Manners) and Professor Pearson (Leonard Mudie) and shows them where to dig to find the tomb of the princess Ankh-es-en-amon. After locating the tomb, the archaeologists present its treasures to the Cairo Museum and thank Bey for making their discovery possible. It is further revealed that Imhotep's horrific death was punishment for sacrilege: attempting to resurrect his forbidden lover, Princess Ankh-es-en-amon.

text: Imhotep soon encounters Helen Grosvenor (Zita Johann), a half-Egyptian woman bearing a striking resemblance to the princess. Believing her to be Ankh-es-en-amon's reincarnation, he attempts to kill her, with the intention of mummifying her, resurrecting her, and finally making her his bride. She is saved when she remembers her past life and prays to the goddess Isis to save her. The statue of Isis raises its arm and emits a beam of light that sets the Scroll of Thoth on fire. This breaks the spell that had given Imhotep his immortality, causing him to crumble to dust. At the urging of Dr. Muller, Frank calls Helen back to the world of the living while the Scroll of Thoth continues to burn.

text: Cast[edit]

text:
Boris Karloff as Ardath Bey / Imhotep / The Mummy (billed as KARLOFF)
Zita Johann as Helen Grosvenor / Princess Ankh-es-en-Amon
David Manners as Frank Whemple
Arthur Byron as Sir Joseph Whemple
Edward Van Sloan as Dr. Muller
Bramwell Fletcher as Ralph Norton
Noble Johnson as The Nubian
Kathryn Byron as Frau Muller
Leonard Mudie as Professor Pearson
James Crane as Pharaoh Amenophis
Henry Victor as The Saxon Warrior. (Henry Victor is listed in the credits but  never appears in the film. The Saxon Warrior was originally part of a long flashback sequence showing all of Helen’s past lives from ancient Egypt to the present. The sequence was cut from the film by Karl Freund due to time.)
C. Montague Shaw as Gentleman (uncredited)

text: Production[edit]

text: Inspired by the opening of Tutankhamun's tomb in 1922 and the Curse of the Pharaohs, producer Carl Laemmle Jr. commissioned story editor Richard Schayer to find a literary novel to form a basis for an Egyptian-themed horror film, just as the novels Dracula and Frankenstein informed their 1931 films Dracula and Frankenstein.[3] Schayer found none although the plot bears a strong resemblance to a short story by Arthur Conan Doyle entitled The Ring of Thoth. Schayer and writer Nina Wilcox Putnam learned about Alessandro Cagliostro and wrote a nine-page treatment entitled Cagliostro.[3] The story, set in San Francisco, was about a 3,000-year-old magician who survives by injecting nitrates instead of via supernatural cause like with Imhotep's case. Laemmle was pleased with these ideas, and he hired John L. Balderston to write the script.[3] Balderston had contributed to Dracula and Frankenstein, and had covered the opening of Tutankhamen's tomb for New York World when he was a journalist so he was more than familiar with the highly popular tomb unearthing. Balderston moved the story to Egypt and renamed the film and its title character Imhotep, after the historical architect.[4] He also changed the story from one of revenge upon all the women who resembled the main characters' ex-lover to one where the main character is determined to revive his old love by killing and mummifying her reincarnated self before resurrecting her with the spell of the Scroll of Thoth.[5] Balderston invented the Scroll of Thoth, which gave an aura of authenticity to the story. Thoth was the wisest of the Egyptian gods who, when Osiris died, helped Isis bring her love back from the dead. Thoth is believed to have authored The Book of the Dead, which was no doubt the inspiration for Balderston's Scroll of Thoth.

text: Karl Freund, the cinematographer on Dracula, was hired to direct, making this his first film in the United States as a director.[6] Freund had also been the cinematographer on Fritz Lang's Metropolis and later photographed the television series I Love Lucy.  The film was retitled The Mummy. Freund cast Zita Johann, who believed in reincarnation, and named her character 'Ankh-es-en-Amon' after the only wife of Pharaoh Tutankhamun. The real Ankhesenamon's body had not been discovered in the tomb of King Tut and her resting place was unknown. Her name, however, would not have been unknown to the general public and no doubt drew people's attention in the post Tutankhamoun era. Filming was scheduled for three weeks. Karloff's first day was spent shooting the Mummy's awakening from his sarcophagus. Make-up artist Jack Pierce had studied photos of Seti I's mummy to design Imhotep; however, Karloff looked nothing like the mummy of Seti I in the film, instead bearing a resemblance to the mummy of Ramesses III. Pierce began transforming Karloff at 11 a.m., applying cotton, collodion and spirit gum to his face; clay to his hair; and wrapping him in linen bandages treated with acid and burnt in an oven, finishing the job at 7 p.m. Karloff finished his scenes at 2 a.m., and another two hours were spent removing the make-up. Karloff found the removal of gum from his face painful, and overall found the day "the most trying ordeal I [had] ever endured".[4] Although the images of Karloff wrapped in bandages are the most iconic taken from the film, Karloff only appears on screen in this make-up for the opening vignetter; the rest of the film sees him wearing less elaborate make-up.[7]

text: A lengthy and detailed flashback sequence was longer than as it presently exists. This sequence showed the various forms Anck-es-en-Amon was reincarnated in over the centuries:[8] Henry Victor is credited in the film as "Saxon Warrior", despite his performance having been deleted.[9] Stills exist of those sequences, but the footage (save for Karloff's appearance and the sacrilegious events leading up to his mummification in ancient Egypt) has been lost.[10]

text: The piece of classical music heard during the opening credits, taken from the Tchaikovsky ballet Swan Lake, was previously also used (in the same arrangement) for the opening credits of Universal's Dracula (1931) and Murders in the Rue Morgue (1932); in 1933 it would be re-used as the title music of the same studio's Secret of the Blue Room.

text: Reception[edit]

text: The film was a success at the box office, particularly in the United Kingdom [2]

text: The film received positive reviews from critics. Review aggregator website Rotten Tomatoes reports a 93% score, based on 27 reviews, with an average rating of 7.9/10. The site's consensus states: "Relying more on mood and atmosphere than the thrills typical of modern horror fare, Universal's The Mummy sets a masterful template for mummy-themed films to follow."[11]

text: Legacy[edit]

text: Sequels[edit]

text: Unlike other Universal Monsters films, The Mummy had no official sequels, but rather was reimagined in The Mummy's Hand (1940) and its sequels, The Mummy's Tomb (1942), The Mummy's Ghost (1944), The Mummy's Curse (1944), and the studios' comedy-horror crossover movie Abbott and Costello Meet the Mummy (1955). These films focus on the titular character named Kharis (Klaris in the Abbott and Costello film). The Mummy's Hand recycled footage from the original film for use in the telling of Kharis' origins, where Karloff is clearly visible in several of these recycled scenes but was not credited.

text: Hammer Film Productions series[edit]

text: In the late 1950s, British Hammer Film Productions took up the Mummy theme, beginning with The Mummy (1959), which, rather than being a remake of the 1932 Karloff film, is based on Universal's The Mummy's Hand (1940) and The Mummy's Tomb (1942).  Hammer's follow-ups — The Curse of the Mummy's Tomb (1964), The Mummy's Shroud (1966) and Blood from the Mummy's Tomb (1971) — are unrelated to the first film or even to each other.

text: Remake series[edit]

text: The much later Universal film The Mummy (1999) also suggests that it is a remake of the 1932 film, but has a different story line. However, in common with most postmodern remakes of classic horror and science-fiction films, it may be considered as such in that it is produced-distributed by the same studio, its titular character is again named Imhotep, resurrected by the Book of the Dead, and out to find the present-day embodiment of the soul of his beloved Anck-su-namun, and features an Egyptian named Ardeth Bay (in this case, a guard of the city and of Imhotep's tomb). This film spawned two sequels with The Mummy Returns (2001) and The Mummy: Tomb of the Dragon Emperor (2008). The Mummy Returns also spawned a prequel spin-off of that sequel, The Scorpion King (2002), which in turn spawned a prequel, The Scorpion King 2: Rise of a Warrior (2008), and three sequels, The Scorpion King 3: Battle for Redemption (2012), The Scorpion King 4: Quest for Power (2015) and Scorpion King: Book of Souls (2018). Another sequel to the film series, titled The Mummy: Tomb of the Dragon Emperor, was released in 2008. Also, a short-lived animated series simply titled The Mummy ran from 2001 to 2003.

text: Reboot[edit]

text: In 2012, Universal announced a forthcoming reboot of the film, more in-line with the horror films, from the Universal Monsters film franchise.[12] The new film is to be directed by Alex Kurtzman. The Mummy is planned as the first film in a series of interconnected monster films as Universal plans to build a shared universe film series out of its vault of classic monster movies.[13] On January 21, 2016 it was announced that Tom Cruise would be starring in the film.[14] Sofia Boutella was cast to portray Princess Ahmunet / The Mummy for the film, while Russell Crowe appears as Dr. Henry Jekyll / Mr. Hyde, two roles which had previously been portrayed by Boris Karloff in the studios' previous film franchise. In June 2017, the studio announced the name, logo, theme music (written by Danny Elfman), and upcoming schedule for the shared universe titled Dark Universe. The series of films will continue with Bride of Frankenstein (2019).

text: Criticism[edit]

text: The Mummy has been decried for "othering" Eastern culture, especially portraying it as being more primitive and superstitious than Western culture. In one scene, Helen Grosvenor longs for the "real" (Classical) Egypt, disparaging that she is in contemporary Islamic Egypt. This is viewed by critic Caroline T. Schroeder as a slight against Islamic culture at the time.[15]

text: According to Mark A. Hall, of the Perth Museum and Art Gallery, film portrayals of Egypt, especially in Egyptian archeology, often deal with themes of appropriating and controlling the dangers of non-European cultures, or deal with the past if it relates to legend and superstition. Mummies, Hall says, are a common example of this. While he commends the archeological wisdom espoused by Sir Joseph Whemple in this film, he writes that "much more is learned from studying bits of broken pottery than from all the sensational finds. Our job is to increase the sum of human knowledge of the past." He highlights that this is used only as a foil for the supernatural elements. (Hall 161).[16] Hall says, "what these mummy films retain is a depiction of archaeology as a colonial imposition by which cultural inheritance is appropriated" (Hall 161).[16]

text: Historical accuracy[edit]

text: The Scroll of Thoth is a fictional artifact, though likely based on the Book of the Dead. Thoth, the Egyptian god of knowledge, is said to be the inventor of hieroglyphs and the author of the Book of the Dead. The film also makes reference to the Egyptian myth of the goddess Isis resurrecting Osiris after his murder by his brother Set.

text: Conspirators were caught in a plot to assassinate Pharaoh Ramesses III around 1151 B.C.E.. Papyrus trial transcripts reveal the method of execution, which may have been being buried alive. Although not common practice, it is possible that a fictional priest such as Imhotep would be punished this way.[17]

text: There is no evidence to suggest that the ancient Egyptians believed in or considered the possibility of reanimated mummies. Mummification was a sacred process meant to prepare a dead body to carry the soul through the afterlife, not for being reincarnated and living again on Earth. While it is possible that some individuals were mummified by being buried alive, it is unlikely that ancient Egyptians would think resurrection was possible because they were very aware of the fact that all the necessary organs had been removed and the body would be of little use on Earth anymore.[5]