document_title: American Horror Story: Hotel

question_text: who does lady gaga play in american horror story

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text: American Horror Story: Hotel

text: Plot[edit]

text: The fifth season of American Horror Story focuses on the Downtown Los Angeles Hotel Cortez which has been recently purchased by a New York fashion designer, Will Drake (Cheyenne Jackson). The 90 year old hotel is haunted by demons and mysterious ghosts including the founder, James Patrick March (Evan Peters); heroin junkie Sally (Sarah Paulson); and the strap-on-wielding Addiction Demon. Staff and residents of the hotel include the 111-year-old "vampire", Elizabeth/The Countess (Lady Gaga), and her fleeting paramour, the former drug-addict Donovan (Matt Bomer), as well as Donovan's mother, the manager and front desk clerk Iris (Kathy Bates); the eccentric transgender bartender Liz Taylor (Denis O'Hare); and the Countess' vengeance-obsessed lover, Ramona Royale (Angela Bassett).

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text: As the season unfolds, the information and backstory of each character is revealed. Elizabeth was married to James March and had an illegal abortion at the Murder House (of AHS Season One) back in 1926. Ramona was a Hollywood actress who had a romantic past with Elizabeth, before the latter killed Ramona's new boyfriend in a jealous rage. Liz was formerly known as Nick Pryor and lived in Topeka, Kansas up until 1984 when she was given a makeover and christened as Liz Taylor by Elizabeth. Sally, after supplying Donovan heroin, was shoved out a window by an angered Iris. Finally, James tortured and murdered many visitors to his hotel, which he built with a series of secret chutes and hallways used primarily for covertly disposing the bodies of his victims.

text: The present and past stories of the Hotel are interwoven with the present tale of Detective John Lowe (Wes Bentley), who is first drawn to the hotel by a series of murders committed by a serial killer the victims of whom each exemplify a sin in violation of one of the Ten Commandments, and his wife, Dr. Alex Lowe (Chloe Sevigny). As the season unfolds, it is revealed that certain past events — including the earlier disappearance of Lowe's young son Holden — are also entangled in the stories of the Countess and the Hotel Cortez.

text: Cast and characters[edit]

text: Main[edit]

text:
Kathy Bates as Iris
Sarah Paulson as Sally McKenna and Billie Dean Howard
Evan Peters as James Patrick March
Wes Bentley as Det. John Lowe
Matt Bomer as Donovan
Chloë Sevigny as Dr. Alex Lowe
Denis O'Hare as Liz Taylor
Cheyenne Jackson as Will Drake
Angela Bassett as Ramona Royale
Lady Gaga as Elizabeth Johnson / The Countess

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text: Special guest stars[edit]

text:
Mare Winningham as Hazel Evers
Finn Wittrock as Tristan Duffy and Rudolph Valentino
Naomi Campbell as Claudia Bankson
Lily Rabe as Aileen Wuornos
Gabourey Sidibe as Queenie

text: Recurring[edit]

text:
Lennon Henry as Holden Lowe
Richard T. Jones as Det. Andrew Hahn
Shree Crooks as Scarlett Lowe
Lyric Lennon as Lachlan Drake
Jessica Belkin as Wren
Max Greenfield as Gabriel
Helena Mattsson as Agnetha
Kamilla Alnes as Vendela
Mädchen Amick as Mrs. Ellison
Anton Lee Starkman as Max Ellison
Christine Estabrook as Marcy
Darren Criss as Justin
Alexandra Daddario as Natacha Rambova

text: Guest[edit]

text:
Roxana Brusso as Dr. Kohan
David Naughton as Mr. Samuels
John Carroll Lynch as John Wayne Gacy
Seth Gabel as Jeffrey Dahmer
Anthony Ruivivar as Richard Ramirez
Nico Evers-Swindell as Craig
Robert Knepper as Lieutenant
Jessica Lu as Babe
Kristen Ariza as Mrs. Pritchard
Mouzam Makkar as Nurse Leena
Matt Ross as Dr. Charles Montgomery
Charles Melton as Mr. Wu
David Barrera as Dr. Kaplan

text: Episodes[edit]

text:
No.
overall
No. in
season
Title
Directed by
Written by
Original air date
Prod.
code
U.S. viewers
(millions)

52
1
"Checking In"
Ryan Murphy
Ryan Murphy & Brad Falchuk
October 7, 2015 (2015-10-07)
5ATS01
5.81[1]

Two female Swedish tourists check into the Hotel Cortez in downtown Los Angeles. They are attacked by a disfigured creature who was inside their room's mattress. Meanwhile, Detective John Lowe is investigating the torture-murder of a couple and goes to the Cortez for clues. He sees a vision there of his missing son Holden, who was abducted five years earlier. Heroin addict Gabriel checks in and is violently raped by the Addiction Demon. The resident couple, Countess Elizabeth and Donovan have a foursome with a couple they met, murdering them after and savoring their blood. In a 1994 flashback, it is revealed that the hotel manager Iris shoved Hypodermic Sally out a window to her death after Sally drugged Donovan to death. John arrives at the hotel and checks into Room 64.

53
2
"Chutes and Ladders"
Bradley Buecker
Tim Minear
October 14, 2015 (2015-10-14)
5ATS02
4.06[2]

Will Drake, a designer and the new owner of the Cortez, hosts a fashion show in the hotel, which model and actor Tristan Duffy, a drug addict and narcissist, stars in. Elizabeth turns Tristan into a vampire and the two engage in a relationship. Donovan becomes jealous, resulting in Elizabeth ending their relationship. Iris tells John about the hotel: The sadistic James Patrick March built the hotel in 1926 as a place for him to torture and murder people. Eventually, the police find him, so he and his loyal laundress Miss Evers commit suicide. Will's son Lachlan shows John's eight-year-old daughter Scarlett a room that contains coffins for Elizabeth's vampire children. Scarlett recognizes her brother, Holden, in one of the coffins and later takes a photo with him to prove to her parents that he is alive; however, Holden is blurry in the photo.

54
3
"Mommy"
Bradley Buecker
James Wong
October 21, 2015 (2015-10-21)
5ATS03
3.20[3]

Tristan meets March and promises to murder Will. Elizabeth stops Tristan from killing Will and reveals that she plans to marry the designer and murder him to gain his entire estate. Iris is rejected as a mother by Donovan who convinces her to kill herself. Donovan is kidnapped by Ramona Royale (Angela Bassett), an ex-lover of Elizabeth. Ramona aims to kill Elizabeth's children in revenge for her murdering Ramona's male lover. She releases Donovan when he reveals he and Elizabeth broke up. Iris decides to end her life by overdosing on heroin supplied to her by Sally. Donovan bursts in and turns her by feeding her his vampire blood to save her. John's doctor wife Alex (Chloë Sevigny) gives him divorce papers at the Cortez. There, she is shocked to see Holden, who greets her.

55
4
"Devil's Night"
Loni Peristere
Jennifer Salt
October 28, 2015 (2015-10-28)
5ATS04
3.04[4]

On Devil's Night (Oct. 30), serial killer Richard Ramirez checks in and goes on a murder spree. More serial killers check in, including Aileen Wuornos, who tries to kill John. The hotel's transgender bartender Liz Taylor informs John of March's annual Devil's Night dinner, where the spirits of the most notorious American serial killers, who had checked into the hotel prior to their death, come together to celebrate their crimes. John is introduced to Ramirez, John Wayne Gacy, Jeffrey Dahmer, and the masked Zodiac Killer. During the dinner, he witnesses the guests murdering a man for "dessert." Alex takes Holden home, only to see him drinking their dog's blood. Holden leads her to Elizabeth, who explains that she took Holden away to "save him". Elizabeth offers Alex the opportunity to become a vampire so she can spend eternity with her son and she agrees.

56
5
"Room Service"
Michael Goi
Ned Martel
November 4, 2015 (2015-11-04)
5ATS05
2.87[5]

Donovan and Ramona decide to get revenge on Elizabeth by making Iris their inside man. The newly-turned vampire Alex saves her dying kid patient Max by turning him, not knowing the consequences. Max feeds on his parents and starts a strain of virus at school, infecting his classmates, who then feed on the teachers. At the Cortez, John awakes in bed with Sally. She claims he practically dragged her into his room, where they had sex but John denies doing any of it. A pair of arrogant hipsters check in and provoke Iris to the point of tears. She receives comfort from Liz Taylor, who details how she came to be at the hotel. Iris brutally murders and feeds on the hipsters in a rage, feeling better after. Alex starts working as the vampire children's new governess under Elizabeth's rules.

57
6
"Room 33"
Loni Peristere
John J. Gray
November 11, 2015 (2015-11-11)
5ATS06
2.64[6]

In 1926 in the Murder House (from Season One), Dr. Charles Montgomery meets with Elizabeth to perform an abortion. During the process, the baby attacks Charles' nurse. He tells Elizabeth she had a boy. In present day, it is revealed that Elizabeth keeps him in Room 33. John discovers Alex in the coffin and faints. Realizing he is losing his sanity, he checks out and returns home. Donovan, Ramona and Iris plan to murder Elizabeth's vampire children but Donovan backs out. He meets Agnetha and Vendela, the two Swedish tourists, who are now ghosts unable to leave the hotel, and he explains to them that they must find their purpose. Tristan and Liz fall in love but worry about Elizabeth's reaction. They ask her if they can be together, but Elizabeth kills Tristan in retaliation.

58
7
"Flicker"
Michael Goi
Crystal Liu
November 18, 2015 (2015-11-18)
5ATS07
2.64[7]

In present day, two ghoulish figures are found in a barricaded corridor in Hotel Cortez. In 1925 Los Angeles, a young human Elizabeth gets into a relationship with actor Rudolph Valentino and his wife Natacha. He dies suddenly and Elizabeth heartbrokenly marries James March. Valentino later returns and explains he faked his death and is now a vampire. He changes Elizabeth, but a jealous March traps Valentino and his wife in the corridor, where they have been for years: they are the ghoulish figures who were found. John Lowe checks into a mental health hospital and meets a child named Wren, who was an accomplice to The Ten Commandments Killer. He and Wren escape and she reveals to him that the killer is at the Cortez. Wren then darts into traffic, not wanting to live forever anymore, and is run over.

59
8
"The Ten Commandments Killer"
Loni Peristere
Ryan Murphy
December 2, 2015 (2015-12-02)
5ATS08
2.31[8]

John heads to the Cortez, where Sally leads him to Room 64 and unveils a secret room that March had built. She reveals that John has been the murderer all along: he was repressing his memories of the murders, but believes he is doing them to correct the injustice he sees everywhere. Through flashbacks, it is shown that John had first visited the Cortez in 2010. He met March, who decided John was the perfect protege to continue his work. To get him to truly fall into darkness and stop holding back, March had Elizabeth kidnap Holden. Distraught, John's first murder is Martin Gamboa, a child molester. John almost kills himself after realizing what he has done, but March saves him.

60
9
"She Wants Revenge"
Michael Uppendahl
Brad Falchuk
December 9, 2015 (2015-12-09)
5ATS09
2.14[9]

Elizabeth reflects on her situation and realizes she only has space for those she can feel love for. She tracks down Valentino and Natacha and reunites with them. She plans to construct the Cortez as a shelter against the modern world for her and Valentino, but only once she murders Will and inherits his fortune. Alex tracks down the kids from the school massacre and finds the bodies of their parents. She attempts to bring them back to the Cortez but they refuse help. Donovan and Ramona enact their plan of vengeance but just as Ramona is about to stab Elizabeth, Donovan betrays her and traps her in the blocked hallway. Will marries Elizabeth in a private ceremony and immediately after, Elizabeth imprisons Will with Ramona and watches on a camera as Ramona slashes Will and drinks his blood.

61
10
"She Gets Revenge"
Bradley Buecker
James Wong
December 16, 2015 (2015-12-16)
5ATS10
1.85[10]

Elizabeth kills Natacha so she and Valentino can be together while Donovan kills Rudolph out of jealousy. John and Alex rekindle their relationship now that they have Holden back, and find the rogue vampire children turned because of Alex saving Max. They take the children back to the hotel and trick them into being sealed in with Ramona. Sally does not like that John and Alex are back together, feeling used because she'd been there for John when Alex wasn't. Miss Evers helps Liz reconnect with her son, Douglas, whom she has not seen for 31 years, and they invite him to come to the hotel. Douglas admits he wants his father in his life, regardless if she is a woman, changing Liz's decision about committing suicide with Iris. Instead, Liz and Iris team up to take over the hotel, starting with shooting up the penthouse with Donovan and Elizabeth inside.

62
11
"Battle Royale"
Michael Uppendahl
Ned Martel
January 6, 2016 (2016-01-06)
5ATS11
1.84[11]

Liz and Iris shoot Elizabeth and Donovan, and Elizabeth escapes while Donovan lies dying. At his request, Iris and Liz move him outside the hotel to die so his spirit will not be trapped inside forever. Sally saves Elizabeth, reviving her with blood from her vampire children, and reveals her past. Iris and Liz free Ramona to use as a weapon against Elizabeth. Ramona confronts a now-weak Elizabeth, but is seduced by her old lover. Elizabeth packs and is about to leave the hotel for good but she is gunned down by John as his final kill: "Thou Shalt Not Commit Murder." Now trapped in the hotel forever, Elizabeth's ghost arrives at March's suite, where he tells her that he can finally forgive Elizabeth for turning him in to the police; she reveals that she did not. Hazel admits she was the one who called the police so that she could have March to herself. March banishes Hazel from his presence, who feels oddly free now that she is not bound to him.

63
12
"Be Our Guest"
Bradley Buecker
John J. Gray
January 13, 2016 (2016-01-13)
5ATS12
2.24[12]

A year later, Liz reflects on the reinvention of the Hotel Cortez under her and Iris's new management. The two lament the problems that the murderous ghosts are leaving them with. Sally and Will don't want to stop killing the guests but March agrees that they need to stop until the Cortez becomes a historical landmark. Liz and Iris inspire Sally and Will to release their urges through other means. Liz discovers she is terminally ill and decides to die in the Hotel so she will be with the other ghosts and vampires, whom she considers her family. After becoming a ghost, Liz visited by Tristan, who stayed invisible while she was alive so that she could live her life. Psychic Billie Dean Howard begins investigating the Cortez with her TV show, making the residents worry. John takes Billie Dean to Devil's Night, where they threaten to kill her if she mentions the Cortez again. Elizabeth proceeds to seduce a man who looks like Donovan, finding a new lover in his image, implying she loved Donovan after all.

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text: Production[edit]

text: Development[edit]

text: Conception and writing[edit]

text: On October 13, 2014, FX renewed the series for a fifth season for an October 2015 premiere.[13] Network president John Landgraf stated that the season would necessitate a "huge reinvention" for the series.[14] The season's subtitle was confirmed as Hotel in February 2015. The theme and Gaga's involvement were hinted in the previous installment as an image of a top hat, an arcane clue alluding to the 1935 screwball musical comedy film Top Hat, which is set in a hotel and features a song called "Cheek to Cheek", also the title of Gaga's duet album with Tony Bennett.[15] Co-creator Ryan Murphy explained that the casting included a number of actors and singers, but would be a much darker season compared to the previous ones. Inspiration came from old hotel horror films and actual hotels situated in downtown Los Angeles, with horrific reputations. This included The Cecil, where the death of 21-year-old Canadian student Elisa Lam occurred. Murphy had watched a surveillance video of Lam in the hotel, in which she displayed erratic behavior just hours prior to her supposed death.[16][17] It was around this time that the writing for Hotel was conceptualized,[18][19] which included Murphy's personal phobia and fears, a fear that had not been explored since the first season.[20]

text: The upcoming season that we're doing is much more horror-based; it's much more dark. It's about a theme and an idea that's very close to my heart that I've always wanted to do that's a little bloodier and grislier, I think, than anything that we've done before; it's straight horror this year. Murder House, I thought, was a very primal season because everybody's great fear is about the bogeyman under the bed in their house, and this feels similar to me in that when you check into a hotel, there are certain things beyond your control... Other people have the keys to your room; they can come in there. You're not exactly safe, it's a very unsettling idea.[18]

text: Murphy and some of the cast appeared at the 2015 Comic-Con International and revealed further information about the series. "[Angela Bassett, Kathy Bates, Matt Bomer, Sarah Paulson and Evan Peters] are bad boys and girls this time."[21] Regarding the season having no primary character, Murphy confessed that "the thing that's different about the season is that before we've always been very driven by the Jessica Lange character. She was always the lead character... This year, it's a true ensemble and I think we have more male parts and more male stories. The Wes Bentley part is really big, the Matt Bomer part is really big; Evan Peters and Finn Wittrock are really big. [But] that's not to say that the women aren't either."[20][22]

text: Co-creator Brad Falchuk explained that like the first and second season of the series, Hotel would explore the "trapped" horror trope, though the actions would not be limited to just within the premises. "This season, the horror is sneaking out of the hotel," he added explaining that the plot would revolve around the hotel in the center, with a more noir like ambience.[23] Named as Hotel Cortez, the titular structure was built by James March in 1930, who was created as a rich and charming but deeply psychotic character. The season features two tormentors, The Ten Commandments Killer, who is inspired by biblical teachings, and The Addiction Demon, who wields a drill bit dildo. They are in the vein of previous seasons' Bloody Face and Rubber Man, respectively.[24] The Halloween episode, "Devil's Night", features a dinner with "the biggest serial killers of all time", including Wuornos and John Wayne Gacy.[25]

text: Set design[edit]

text: The Hotel's two-story lobby set, along with a working elevator, was constructed over the course of seven weeks. While no particular hotel served as inspiration, production designer Mark Worthington was influenced by Timothy Pflueger and William Van Alen when selecting patterns and schemes, stating, "Tonally, I thought Art Deco would make sense for the horror genre because it can be dark and spiky and odd and the composition is strange. It's beautiful, but it isn't necessarily inviting." The hotel consists of labyrinthine structures housing March's murderous fantasies with dead ends, secret rooms and includes plot-lines corresponding to it. A painting of Hernán Cortés, after whom the establishment is named, hangs in the reception area. Worthington and his team had a hand in creating even the smallest of details; such as hotel insignias for the light fixtures, bar coasters, and a venus flytrap column carving that reflects the nature of Gaga's character. The staircase was structured in such a way as to not pull focus from the elevator, which will serve as prime location.[26] The exterior of the set was inspired by the James Oviatt Building in Downtown Los Angeles, while the interior decorations were modeled from the Cicada restaurant situated inside the Oviatt.[27]

text: Casting[edit]

text: In February 2015, it was announced that American singer Lady Gaga had joined the show.[29][30] Murphy stated she wanted her role in the series to be "evil". He also explained that Hotel would be devoid of any musical numbers. Instead Gaga's character, Elizabeth/The Countess, is a fashion icon and owner of the Hotel Cortez.[31][32] Created as a glamorous socialite character, The Countess maintains her beauty by imbibing human blood.[24] Murphy was so pleased with Gaga's performance that he invited her back for the yet-to-be-confirmed sixth season of the series, before Hotel had even made its debut.[33] In March 2015, series star Jessica Lange definitively announced that she would not be returning for the fifth season.[34][35] During PaleyFest 2015, it was announced that Matt Bomer and Cheyenne Jackson would co-star.[36] Afterwards, more castings were confirmed, including Sarah Paulson, Evan Peters, Kathy Bates, and Angela Bassett.[37] Murphy tweeted about the latter's involvement in Hotel, including a plotline with Gaga, as a character called Ramona Royale, an actress and former lover of The Countess returning to the titular hotel for revenge.[31][38] Chloë Sevigny, who was a recurring special guest in Asylum, returned to the series for Hotel, playing the wife of Wes Bentley's character, a detective.[31][39]

text: In May 2015, it was announced that Max Greenfield would also be joining the cast, in a role later revealed to be that of an addict. Greenfield had to dye his hair platinum blond for the role.[31][40] His is intertwined to that of Sally's (Paulson) and together with The Addiction Demon feature "the most disturbing scene" the show had ever produced, according to Murphy.[41] In an interview with Vanity Fair, Paulson described Sally as someone who is "selfish and greedy", with hygiene problems.[42] The next month, Murphy announced that Denis O'Hare would return as a cross-dressing bar worker in the hotel.[43] He also confirmed that Finn Wittrock would return in the new role of Tristan Duffy, a male model who is involved in a love triangle with Gaga and Bomer, and later a fated love of Liz's.[22][37] Wittrock explained that the character might have similarities to his previous Freak Show character, Dandy Mott.[44] In July 2015, Murphy stated that Coven alum Emma Roberts would return for a few episodes toward the finale, after completing filming on her Fox series, Scream Queens. Her character would be associated with James March (Peters).[45] While promoting Queens in September 2015, Roberts spoke about her role with less certainty, but optimism, stating, "...it's just everything you could dream of and more. Everything you could nightmare about and more. Granted, things over there are always changing, but I definitely want to go back to it. If it still stands, what Ryan told me, everyone's in for a great shock."[46] However, she later confirmed that she would be unable to return, due to her demanding feature schedule. Furthermore, she did state that Murphy and her had already discussed about a "devilish" role for her in the forthcoming season six.[47]

text: Later in July, Richard T. Jones joined the cast as Detective Hahn, a homicide detective,[48] for an eight-episode arc. That same day, Helena Mattsson announced that she had also joined the series in an unspecified role.[49] Series alum Lily Rabe portrayed infamous serial killer Aileen Wuornos during the Halloween installment and the finale.[31] With her appearance in the season, Rabe is one of three cast members to appear in all five seasons (along with Paulson and Peters) of the show.[50] Naomi Campbell was cast as a fashion editor who does not get along with Gaga's character.[51] In August 2015, Murphy revealed that Mädchen Amick joined the season as a "mother of a boy who becomes ill", and shares screen time with Alex Lowe (Sevigny). Later in the month, Darren Criss was announced to guest star as a hipster that has conflicts with Iris (Bates),[52] while Mare Winningham joined as the laundress of the Cortez, who works closely with Mr. March, in the 1920s.[53] Christine Estabrook returned to the series as Marcy; the realtor who sold the first season's Murder House to the Harmons.[54] Gabourey Sidibe appeared in the eleventh episode as her Coven persona Queenie. Paulson also reprised her first season role of psychic Billie Dean Howard, appearing in the final episode of the season.[55]

text: Filming[edit]

text: Principal photography for the season began on July 14, 2015, in Los Angeles, California, marking a return to where the series shot its first two cycles (Murder House and Asylum).[56] According to the Los Angeles Times, creative reasons, not economic factors, was the deciding key for moving the series from Louisiana back to Los Angeles since Hotel's story is connected to the city.[57] Murphy revealed a six-story hotel set was being built on the Fox lot. A dummy set of the hotel was built at Comic-Con, showing an Art Deco style building from the 1920s, inspired by the old Hollywood era.[58] Murphy announced at the TCA Summer Press Tour in August 2015 that he would be directing the season's Halloween episode, "Devil's Night", marking the first time in series history that he will helm more than the premiere. He stated he would direct it "because I love the script so much, when we finished it I said, 'I can't give this to anybody else'."[31] However, ultimately Murphy did not direct the episode. In an interview with Entertainment Tonight, Murphy spoke about Gaga's entrance scene, confirming it to be about six minutes long and describing it as "like a silent movie with no dialogue, and lots of blood and nudity".[59]

text: Greenfield recalled that Murphy wanted to push the limits of the scenes between him, Paulson and The Addiction Demon, while admitting that it was scary. Paulson described it as a normal day of shooting for her since she was accustomed to the theatrics surrounding the show. She added, "None of it's crazy to me. I walk in and I'm like 'Hello conical dildo demon person'. I don't even think twice."[41] For The Countess and Donovan, who both suffer from blood lust, Murphy was insistent on chainmail gloves being used as their weapons of choice. Costume designer Lou Eyrich created the custom gloves in the mold of armor, deriving inspiration from artist Daphne Guinness; "We wanted it to look both rock-n-roll but old at the same time. But then the nail that pops out with diamonds on the edge to slice you," said Eyrich.[60]

text: Filming also took place at the Los Angeles County Museum of Art, in front of Chris Burden's art installation called Urban Light, where Gaga was seen in a floor length pink gown shooting scenes. Media reported that the filming involved a party scene with Gaga walking through the installation while singer Dinah Washington's "Coquette" played in the background.[61][62] Entertainment Weekly's Tim Stack spent three days on set, where he witnessed the filming of a foursome/murder scene, involving Gaga and Bomer's characters. Murphy recounted Gaga's day of filming stating, "You write a foursome for her and you expect a lot of questions. She never did that. She showed up and she was wearing diamond pasties, a Band-Aid on her hoo-ha, heels, and a black veil that Alexander McQueen made for her on the day before his death."[63] Additional filming for the exterior shots of the Hotel Cortez took place outside the James Oviatt Building.[27][64] Other locations include the lower level of the Los Angeles Theatre at 615 South Broadway, The Majestic Downtown at 650 South Spring Street acting as John Lowe's office, the Loews Hollywood Hotel at 1755 Highland Avenue filming The Ten Commandments Killer murder scene, and Hollywood Forever Cemetery, where scenes with Gaga and Bomer were shot.[27] Also used was the house from the first season located at 1120 Westchester Place.[65]

text: O'Hare revealed that he had filmed three episodes by September 2015, with his scenes involving Bomer, Sevigny and Bates mostly. "We're kind of doing it piecemeal. You'll do five days on this one, three days on that one. You know, they always start out rocking. There's no warm-up. You're in it," the actor explained.[66][67] He later went on to compare the aesthetic to Murder House, stating, "It feels like season 1 in many ways... and I think it's because we're back in LA. You can't help it!" He also revealed that his character, Liz Taylor, would be wearing a dress that Lange was supposed to wear in Coven.[68] The actor explained that for his part, he had to shave his body including his head, and wear eye make-up, since the character was inspired by actress Elizabeth Taylor's films like BUtterfield 8 (1960) and Cleopatra (1963).[69]

text: Marketing[edit]

text: In February 2015, Gaga tweeted a link to the first promotional video for the upcoming season with the caption "Make your reservation now. #GagaAHSHotel" announcing her presence in the season and the official title.[70] In July 2015, a promotional trading card was unveiled by Entertainment Weekly, available at Comic-Con, where after entering the hotel set built there, one could receive the trading card with a promotional key.[58][71] The first official teaser for the season was released later that month, showing Gaga's long-nailed hand ringing the bell at the front desk.[72] In August 2015, FX revealed the premiere date of the season along with a new teaser poster, showing an Art Deco peephole on a wooden door, beyond which an obscure image revealed a blond woman putting a body to bed.[73] Later that month, Entertainment Weekly exclusively unveiled two teaser trailers of the season, entitled "Beauty Rest" and "Do Not Disturb", set to singer Heidi Feek's cover of Elvis Presley's 1956 single, "Heartbreak Hotel".[74]

text: On August 26, Entertainment Weekly revealed exclusive cast photos, along with character descriptions.[75] Gaga also took to her Twitter account to release another photo, showing her as The Countess with three cherubic blond boys, who are seemingly sucking on bottles of blood. The singer captioned the image: "We are family. Meet my magical children. HOTEL #AHS."[76] Murphy released three new teasers through his Twitter account, titled "Towhead", "Sleepwalk", and "Jeepers Peepers", all set to "Heartbreak Hotel".[77] Jef Rouner from Houston Press complimented the teasers, describing them as "things of fleeting, awful beauty. So far I've seen six for this season and at least one of them is creepier than every episode of Coven combined... Each one of these is usually less than 15 seconds long and they are murderously effective. I find myself wanting to watch the show again."[78] On September 10, 2015, an extended teaser was released, featuring a psychedelic tour of the hotel, with cameos by most of the cast.[79] Few days later, two more trailers were released, one showed the hand of an addict, with a keyhole in place of the needle point, while the other, titled "Above & Below", portrays Gaga as The Countess, with several psychedelic intercuts inside a hotel, featuring Rammstein's "Du hast".[80][81]

text: American retail chain Hot Topic announced on their Instagram account that starting September 28, 2015, they will launch a clothing and apparel line based on Hotel, that will be sold in-store and online.[82] On September 16, 2015, a featurette was released, giving more details about the season and showing some footage.[83] An actual scene from the season, released in October 2015, showed Bentley's character resting in the Hotel, while Greenfield's character hiding underneath his bed.[84] Same day the title sequence of the season was released by Murphy, consisting of the same soundtrack like previous seasons, intercut with scenes of a dirty hotel and the Ten Commandments written across a wall.[69] Jacob Bryant from Variety was impressed with the clip, saying that "The opening credits for [American Horror Story] have always managed to be unsettling, but season five's creepy credits might top the list."[85]

text: Reception[edit]

text: Critical response[edit]

text: American Horror Story: Hotel initially received mixed reviews from critics, but, as the season progressed, the reviews became more positive. The review aggregator Rotten Tomatoes gave the season a 63% approval rating (average episode score of 75%) with an average rating of 6.38/10 based on 43 reviews. The site's consensus reads, "Favoring garish style over effective storytelling, the fifth American Horror Story strands a talented cast at Ryan Murphy's Hotel."[86] On Metacritic, the season was given a score of 60 out of 100 based on 24 reviews, indicating "mixed or average reviews".[87]

text: Dan Fienberg of The Hollywood Reporter gave a positive review, writing, "Early on, Hotel hasn't hooked me with its storytelling, but it's always fun to see what the series does with its repertory acting company and with new additions. Throw in the normal grotesquerie and visual panache and that should keep me going for a while, even if all of the humor appears to have been funneled into Scream Queens."[88] Amber Dowling of TheWrap also gave a positive review, saying, "It's a visual, visceral romp into what is being set up to be another haphazard foray into the world of horror, as imagined by Murphy and his writing counterpart Brad Falchuk. The show has rarely made sense in terms of story, and this is no exception."[89] Willa Paskin of Slate called this season a "promising new start", saying, "AHS: Hotel more obviously resembles the first two, better seasons of American Horror Story than it does the latter, lesser two."[90]

text: On the other hand, Matt Zoller Seitz of New York Magazine found the season "confusing, tedious, annoyingly precious, and often ostentatiously brutal", but also praised it for being "darkly beautiful, deeply weird, and (sometimes) exhilarating."[91] Although Scott D. Pierce from The Salt Lake Tribune praised the production design and the cinematography, he said "the storytelling is derivative; the scares are non-existent; and it's all about style without much substance."[92] Mike Hale from The New York Times complained that it "suffers from the absence of Jessica Lange".[93] IGN's Matt Fowler gave a rating of 5.9 out of 10, criticizing the season as "mediocre" and concluding "all weight and meaning is gone".[94]

text: Gaga's performance has received mixed reviews from critics. Matt Zoller Seitz of Vulture called Gaga "terrible here in the way that Madonna was terrible in a lot of her '90s films, at once too poised and too blank."[95] David Weiland of San Francisco Chronicle said Gaga "makes an enormous visual impact, but the minute she opens her mouth to deliver a line, it's obvious that acting just isn't one of her many talents."[96] Ben Travers of Indiewire wrote that he "wouldn't go so far as to say Gaga's talent adds much to the proceedings, but her presence — and the manner in which its captured — certainly does."[97] On the other hand, Emily L. Stephens from The A.V. Club and Jeff Jensen of Entertainment Weekly both gave a B- rating. Stephens praised Gaga's first appearance as "slickly exploitative and hellishly effective"[98] while Jensen described her as "the show's most potent symbol for all of its themes about our Bad Romance with fame, fortune, sex, sex, and more sex, materialism and consumerism, the denial of death and the corrupt want for cultural immortality".[99] Brian Lowry of Variety praised the look of Gaga's character as "gloriously photographed" and felt her addition to the show was "extraordinarily well-timed".[100]

text:
American Horror Story (season 5): Critical reception by episode

Season 5 (2015–16): Percentage of positive reviews tracked by the website Rotten Tomatoes[101]

text: Awards and nominations[edit]

text: In its fifth season, the series has been nominated for 64 awards, 20 of which were won.

text:
Year
Association
Category
Nominee(s)
Result

2015
MTV Fandom Awards[102]
Feels Freakout of the Year
Lady Gaga joins American Horror Story: Hotel
Nominated

2016
20th ADG Awards[103]
TV Movie or Limited Series
Mark Worthington (for "Checking In")
Won

Short Format — Web Series, Music Video or Commercial
Zach Mathews (for "Hallways")
Nominated

47th NAACP Image Awards[104]
Outstanding Actress in a TV Movie, Mini-Series or Dramatic Special
Angela Bassett
Nominated

42nd People's Choice Awards[105]
Favorite Cable Sci-Fi/Fantasy TV Show
American Horror Story: Hotel
Nominated

Favorite Sci-Fi/Fantasy TV Actress
Lady Gaga
Nominated

20th Satellite Awards[106]
Best Actress – TV Series Drama
Nominated

Best TV Series – Genre
American Horror Story: Hotel
Nominated

68th WGA Awards[107]
Long Form - Original
Brad Falchuk, John J. Gray, Todd Kubrak, Crystal Liu, Ned Martel, Tim Minear, Ryan Murphy, Jennifer Salt, James Wong
Nominated

73rd Golden Globe Awards[108]
Best Actress – Mini-Series or TV Film
Lady Gaga
Won

Best Mini-Series or TV Film
American Horror Story: Hotel
Nominated

6th Critics' Choice TV Awards[109]
Best Actor in a Movie or Limited Series
Wes Bentley
Nominated

Best Actress in a Movie or Limited Series
Kathy Bates
Nominated

Best Supporting Actress in a Movie or Limited Series
Sarah Paulson
Nominated

27th PGA Awards[110]
Outstanding Producer of Long-Form TV
Brad Falchuk, Ryan Murphy, Brad Buecker, Tim Minear, Jennifer Salt, James Wong, Alexis Martin Woodall, Robert M. Williams Jr.
Nominated

18th CDG Awards[111]
Outstanding Contemporary TV Series
Lou Eyrich
Won

52nd CAS Awards[112]
TV Movie or Mini-Series
Brendan Beebe, CAS (Production Mixer)
Joe Earle, CAS (Re-recording Mixer)
Vicki Lemar (Re-recording Mixer)
(for "Room Service")
Nominated

Brendan Beebe, CAS (Production Mixer)
Joe Earle, CAS (Re-recording Mixer)
Doug Andham, CAS (Re-recording Mixer)
Judah Getz (ADR Mixer)
John Guentner (Foley Mixer)
(for "Checking In")
Nominated

Make-Up Artists & Hair Stylists Guild Awards 2016[113]
Mini-Series or TV Movie Period and/or Character Make-up
Eryn Krueger Mekash, Kim Ayers, Sarah Tanno
Won

Mini-Series or TV Movie Period and/or Character Hair Styling
Monte C Haught, Darlene Brumfield, Frederic Asperas
Won

Mini-Series or TV Movie Period Special Make-up Effects
Eryn Krueger Mekash, Michael Mekash, David Anderson
Won

Commercials and Music Videos – Best Make-up
Kerry Herta, Jason Collins
Won

Commercials and Music Videos – Best Hair Styling
Nicole Alkire, Marissa Smith
Won

Fangoria Chainsaw Awards 2016[114]
Best TV Actress
Lady Gaga
Nominated

Best TV Supporting Actor
Evan Peters
2nd place

Denis O'Hare
Write-in

Best TV Supporting Actress
Kathy Bates
Write-in

Best TV Makeup/Creature FX
Eryn Krueger Mekash, David LeRoy Anderson
3rd place

Best TV Series
American Horror Story: Hotel
Write-in

7th Dorian Awards[115]
Campy TV Show of the Year
Nominated

42nd Saturn Awards[116]
Best Horror TV Series
Nominated

68th Primetime Emmy Awards[117]
Outstanding Supporting Actress in a Limited Series or Movie
Sarah Paulson
Nominated

Outstanding Supporting Actress in a Limited Series or Movie
Kathy Bates
Nominated

68th Primetime Creative Arts Emmy Awards[117]
Outstanding Production Design for a Narrative Contemporary or Fantasy Program (One Hour or More)
Mark Worthington, Denise Hudson, Ellen Brill
Nominated

Outstanding Costumes for a Contemporary Series, Limited Series or Movie
Lou Eyrich, Helen Huang, Marisa Aboitiz
(for "Chutes and Ladders")
Won

Outstanding Hairstyling for a Limited Series Or a Movie
Monte C. Haught, Fredric Aspiras, Darlene Brumfield, Kelly Muldoon, Gina Bonacquisti
Nominated

Outstanding Sound Editing for a Limited Series, Movie or Special
Gary Megregian, Steve M. Stuhr, Jason Krane, Timothy A. Cleveland, Paul Diller, David Klotz, Noel Vought, Ginger Geary
(for "Checking In")
Nominated

Outstanding Makeup for a Limited Series or Movie (Non-Prosthetic)
Eryn Krueger Mekash, Kim Ayers, Michael Mekash, Silvina Knight, Sarah Tanno
Won

Outstanding Prosthetic Makeup for a Series, Limited Series, Movie or Special
Eryn Krueger Mekash, Mike Mekash, Bradley A. Palmer, Bart Mixon, James MacKinnon, Kevin Kirkpatrick, David Leroy Anderson, Glen Eisner
Nominated

20th OFTA Television Awards[118]
Best Actress in a Motion Picture or Limited Series
Lady Gaga
Nominated

Best Supporting Actress in a Motion Picture or Limited Series
Kathy Bates
Nominated

Sarah Paulson
Nominated

Best Limited Series
American Horror Story: Hotel
Nominated

Best Ensemble in a Motion Picture or Limited Series
Nominated

Best Direction of a Motion Picture or Limited Series
Nominated

Best Writing of a Motion Picture or Limited Series
Nominated

Best Music in a Non-Series
Nominated

Best Editing in a Non-Series
Won

Best Cinematography in a Non-Series
Nominated

Best Production Design in a Non-Series
Won

Best Costume Design in a Non-Series
Won

Best Makeup/Hairstyling in a Non-Series
Won

Best Sound in a Non-Series
Won

Best Visual Effects in a Non-Series
Won

Poppy Awards 2016[119]
Best Limited Series/Movie
Won

Best Lead Actress, Limited Series/Movie
Lady Gaga
Won

Best Supporting Actor, Limited Series/Movie
Denis O'Hare
Won

63rd MPSE Golden Reel Awards[120][121]
TV Short Form – Dialogue / ADR
Gary Megregian (Supervising Sound Editor)
Steve Stuhr (Supervising Dialogue Editor)
Jason Krane (Dialogue Editor)
(for "Checking In")
Nominated

TV Short Form – Music
David Klotz (Supervising Music Editor)
(for "Checking In")
Nominated

Gold Derby TV Awards 2016[122]
Best Movie/Miniseries Supporting Actor
Denis O'Hare
Nominated

Best Movie/Miniseries Supporting Actress
Sarah Paulson
Nominated

38th Jupiter Awards[123]
Best International TV Series
American Horror Story: Hotel
Won

16th Black Reel Awards[124][125]
Outstanding Supporting Actress, TV Movie or Limited Series
Angela Bassett
Nominated

37th Young Artist Awards[126]
Best Performance in a TV Series - Recurring Young Actor (13 and Under)
Thomas Barbusca
Nominated

text: Ratings[edit]

text: Hotel's premiere episode, "Checking In", was initially watched by 5.81 million viewers. After factoring in delayed viewing, the episode rose to 9.1 million, with 6.13 million in the 18-49 demographic, while combined linear, nonlinear and encore viewing, it drew 12.17 million viewers through October 11. Variety stated that "Checking In" could become FX's most-watched telecast, with the 60 full data tabulated.[127] Through its first four episodes, Hotel averaged at 3.7 rating in 18-49 adult zone and 6.9 million viewers total, which is up by 7% and 1% from previous installment, Freak Show, respectively, pacing ahead of the average ratings of all prior installments on a Live +3 basis.[128] The season finale, "Be Our Guest", initially watched by 2.24 million viewers, more than doubled its 18-49 rating with three days of delayed viewing, going from 1.1 million to 2.3 million, an 109% of increase. The episode increased 94% in total viewers, upping to 4.3 million.[129]

text:
Season
Ep. 1
Ep. 2
Ep. 3
Ep. 4
Ep. 5
Ep. 6
Ep. 7
Ep. 8
Ep. 9
Ep. 10
Ep. 11
Ep. 12
Ep. 13

Murder House
3.18
2.46
2.59
2.96
2.74
2.83
3.06
2.81
2.85
2.54
2.59
3.22
N/A

Asylum
3.85
3.06
2.47
2.65
2.78
1.89
2.27
2.36
2.22
2.21
2.51
2.30
2.29

Coven
5.54
4.51
3.78
3.71
3.80
4.16
4.00
4.07
3.94
3.49
3.46
3.35
4.24

Freak Show
6.13
4.53
4.44
4.51
4.22
3.65
3.91
3.30
3.07
2.99
3.11
2.94
3.27

Hotel
5.81
4.06
3.20
3.04
2.87
2.64
2.64
2.31
2.14
1.85
1.84
2.24
N/A

Roanoke
5.14
3.27
3.08
2.83
2.82
2.48
2.62
2.20
2.43
2.45
N/A

Cult
3.93
2.38
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
N/A


document_title: History of accounting

question_text: who is widely recognized as the first forensic accountant

text: History of accounting

text: Ancient history[edit]

text: Early development of accounting[edit]

text: Accounting records dating back more than 7,000 years have been found in Mesopotamia,[11] and documents from ancient Mesopotamia show lists of expenditures, and goods received and traded.[1] The development of accounting, along with that of money and numbers, may be related to the taxation and trading activities of temples:

text: "another part of the explanation as to why accounting employs the numerical metaphor is [...] that money, numbers and accounting are interrelated and, perhaps, inseparable in their origins: all emerged in the context of controlling goods, stocks and transactions in the temple economy of Mesopotamia."[1]

text: The early development of accounting was closely related to developments in writing, counting, and money. In particular, there is evidence that a key step in the development of counting—the transition from concrete to abstract counting—was related to the early development of accounting and money and took place in Mesopotamia[1]

text: Other early accounting records were also found in the ruins of ancient Babylon, Assyria and Sumeria, which date back more than 7,000 years. The people of that time relied on primitive accounting methods to record the growth of crops and herds. Because there was a natural season to farming and herding, it was easy to count and determine if a surplus had been gained after the crops had been harvested or the young animals weaned.[11]

text: Expansion of the role of the accountant[edit]

text: Between the 4th millennium BC and the 3rd millennium BC, the ruling leaders and priests in ancient Iran had people oversee financial matters. In Godin Tepe (گدین تپه) and Tepe Yahya (تپه يحيی), cylindrical tokens that were used for bookkeeping on clay scripts were found in buildings that had large rooms for storage of crops. In Godin Tepe's findings, the scripts only contained tables with figures, while in Tepe Yahya's findings, the scripts also contained graphical representations.[4] The invention of a form of bookkeeping using clay tokens represented a huge cognitive leap for mankind.[5]

text: During the 1st millennium BC, the expansion of commerce and business expanded the role of the accountant. The Phoenicians invented a phonetic alphabet "probably for bookkeeping purposes", and there is evidence that an individual in ancient Egypt held the title "comptroller of the scribes". There is also evidence for an early form of accounting in the Old Testament; for example the Book of Exodus describes Moses engaging Ithamar to account for the materials that had been contributed towards the building of the tabernacle.[2]

text: By about the 4th century BC, the ancient Egyptians and Babylonians had auditing systems for checking movement in and out of storehouses, including oral "audit reports", resulting in the term "auditor" (from audire, to hear in Latin) importance of taxation had created a need for the recording of payments, and the Rosetta Stone also includes a description of a tax revolt.[2]

text: Roman empire[edit]

text: By the time of Emperor Augustus (63 BC - AD 14), the Roman government had access to detailed financial information as evidenced by the Res Gestae Divi Augusti (Latin: "The Deeds of the Divine Augustus"). The inscription was an account to the Roman people of the Emperor Augustus' stewardship, and listed and quantified his public expenditure, including distributions to the people, grants of land or money to army veterans, subsidies to the aerarium (treasury), building of temples, religious offerings, and expenditures on theatrical shows and gladiatorial games, covering a period of about forty years. The scope of the accounting information at the emperor's disposal suggests that its purpose encompassed planning and decision-making.[6]

text: The Roman historians Suetonius and Cassius Dio record that in 23 BC, Augustus prepared a rationarium (account) which listed public revenues, the amounts of cash in the aerarium (treasury), in the provincial fisci (tax officials), and in the hands of the publicani (public contractors); and that it included the names of the freedmen and slaves from whom a detailed account could be obtained. The closeness of this information to the executive authority of the emperor is attested by Tacitus' statement that it was written out by Augustus himself.[12]

text: Records of cash, commodities, and transactions were kept scrupulously by military personnel of the Roman army. An account of small cash sums received over a few days at the fort of Vindolanda circa AD 110 shows that the fort could compute revenues in cash on a daily basis, perhaps from sales of surplus supplies or goods manufactured in the camp, items dispensed to slaves such as cervesa (beer) and clavi caligares (nails for boots), as well as commodities bought by individual soldiers. The basic needs of the fort were met by a mixture of direct production, purchase and requisition; in one letter, a request for money to buy 5,000 modii (measures) of braces (a cereal used in brewing) shows that the fort bought provisions for a considerable number of people.[13]

text: The Heroninos Archive is the name given to a huge collection of papyrus documents, mostly letters, but also including a fair number of accounts, which come from Roman Egypt in 3rd century AD. The bulk of the documents relate to the running of a large, private estate[14] is named after Heroninos because he was phrontistes (Koine Greek: manager) of the estate which had a complex and standardised system of accounting which was followed by all its local farm managers.[15] Each administrator on each sub-division of the estate drew up his own little accounts, for the day-to-day running of the estate, payment of the workforce, production of crops, the sale of produce, the use of animals, and general expenditure on the staff. This information was then summarized as pieces of papyrus scroll into one big yearly account for each particular sub-division of the estate. Entries were arranged by sector, with cash expenses and gains extrapolated from all the different sectors. Accounts of this kind gave the owner the opportunity to take better economic decisions because the information was purposefully selected and arranged.[16]

text: Medieval and renaissance periods[edit]

text: Double-entry bookkeeping[edit]

text: When medieval Europe moved towards a monetary economy in the 13th century, sedentary merchants depended on bookkeeping to oversee multiple simultaneous transactions financed by bank loans. One important breakthrough took place around that time: the introduction of double-entry bookkeeping,[7] which is defined as any bookkeeping system in which there was a debit and credit entry for each transaction, or for which the majority of transactions were intended to be of this form.[17] The historical origin of the use of the words "debit" and "credit" in accounting goes back to the days of single-entry bookkeeping, which had as its chief objective keeping track of amounts owed by customers (debtors) and amounts owed to creditors. Debit in Latin means "he owes" and credit in Latin means "he trusts".[18]

text: The earliest extant evidence of full double-entry bookkeeping appears in the Farolfi ledger of 1299-1300.[7] Giovanno Farolfi & Company, a firm of Florentine merchants headquartered in Nîmes, acted as moneylenders to the Archbishop of Arles, their most important customer.[19] The oldest discovered record of a complete double-entry system is the Messari (Italian: Treasurer's) accounts of the city of Genoa in 1340. The Messari accounts contain debits and credits journalised in a bilateral form and carry forward balances from the preceding year, and therefore enjoy general recognition as a double-entry system.[20]

text: Ragusan economist Benedetto Cotrugli's 1458 treatise Della mercatura e del mercante perfetto contained the earliest known manuscript of a double-entry bookkeeping system. His manuscript was first published in 1573.[21]

text: Luca Pacioli's Summa de Arithmetica, Geometria, Proportioni et Proportionalità (early Italian: "Review of Arithmetic, Geometry, Ratio and Proportion") was first printed and published in Venice in 1494. It included a 27-page treatise on bookkeeping, "Particularis de Computis et Scripturis" (Latin: "Details of Calculation and Recording"). Pacioli wrote primarily for, and sold mainly to, merchants who used the book as a reference text, as a source of pleasure from the mathematical puzzles it contained, and to aid the education of their sons. His work represents the first known printed treatise on bookkeeping; and it is widely believed[by whom?] to be the forerunner of modern bookkeeping practice. In Summa de arithmetica, Pacioli introduced symbols for plus and minus for the first time in a printed book, symbols which became standard notation in Italian Renaissance mathematics. Summa de arithmetica was also the first known book printed in Italy to contain algebra.[22]

text: Ragusan economist Benedetto Cotrugli's 1458 treatise Della mercatura e del mercante perfetto contained the earliest known manuscript of a double-entry bookkeeping system, however Cotrugli's manuscript was not officially published until 1573. In fact even at the time of writing his work in 1494 Pacoili was aware of Cotrugli’s efforts and credited Cortrugli with the origination of the double entry book keeping system.[23][24]

text: Although Luca Pacioli did not invent double-entry bookkeeping,[25] his 27-page treatise on bookkeeping contained the first known published work on that topic, and is said to have laid the foundation for double-entry bookkeeping as it is practiced today.[26] Even though Pacioli's treatise exhibits almost no originality, it is generally considered[by whom?] as an important work, mainly because of its wide circulation; it was written in the vernacular Italian language, and it was a printed book.[27]

text: Pacioli saw accounting as an ad-hoc ordering system devised by the merchant. Its regular use provides the merchant with continued information about his business, and allows him to evaluate how things are going and to act accordingly. Pacioli recommends the Venetian method of double-entry bookkeeping above all others. Three major books of account are at the direct basis of this system:

text:
the memoriale (Italian: memorandum)
the giornale (Journal)
the quaderno (ledger)

tag: ol

text: The ledger classes as the central document and is accompanied by an alphabetical index.[28]

text: Pacioli's treatise gave instructions on recording barter transactions and transactions in a variety of currencies – both of which were far more common than today. It also enabled merchants to audit their own books and to ensure that the entries in the accounting records made by their bookkeepers complied with the method he described. Without such a system, all merchants who did not maintain their own records were at greater risk of theft by their employees and agents: it is not by accident that the first and last items described in his treatise concern maintenance of an accurate inventory.[29]

text: The Renaissance cultural context[edit]

text: Accounting as it developed in Renaissance Europe also had moral and religious connotations, recalling the judgment of souls and the audit of sin.[30]

text: Financial and management accounting[edit]

text: The development of joint-stock companies (especially from about 1600) built wider audiences for accounting information, as investors without firsthand knowledge of their operations relied on accounts to provide the requisite information.[31] This development resulted in a split of accounting systems for internal (i.e. management accounting) and external (i.e. financial accounting) purposes, and subsequently also in accounting and disclosure regulations and a growing need for independent attestation of external accounts by auditors.[8]

text: Modern professional accounting[edit]

text: Modern Accounting is a product of centuries of thought, custom, habit, action and convention. Two concepts have formed the current state of the accountancy profession. Firstly, the development of the double book-keeping system in the fourteenth and fifteenth century and secondly, accountancy professionalization which was created in the nineteenth and twentieth centuries. [32] The modern profession of the chartered accountant originated in Scotland in the nineteenth century. During this time, accountants often belonged to the same associations as solicitors, and the latter solicitors sometimes offered accounting services to their clients. Early modern accounting had similarities to today's forensic accounting:[33]

text: In July 1854 The Institute of Accountants in Glasgow petitioned Queen Victoria for a Royal Charter. The Petition, signed by 49 Glasgow accountants, argued that the profession of accountancy had long existed in Scotland as a distinct profession of great respectability, and that although the number of practitioners had been originally few, the number had been rapidly increasing. The petition also pointed out that accountancy required a varied group of skills; as well as mathematical skills for calculation, the accountant had to have an acquaintance with the general principles of the legal system as they were frequently employed by the courts to give evidence on financial matters. The Edinburgh Society of accountants adopted the name "Chartered Accountant" for members.[34]

text: By the middle of the 19th century, Britain's Industrial Revolution was in full swing, and London was the financial centre of the world. With the growth of the limited liability company and large scale manufacturing and logistics, demand surged for more technically proficient accountants capable of handling the increasingly complex world of high speed global transactions, able to calculate figures like asset depreciation and inventory valuation and cognizant of the latest changes in legislation such as the new Company law, then being introduced. As companies proliferated, the demand for reliable accountancy shot up, and the profession rapidly became an integral part of the business and financial system.

text: To improve their status and combat criticism of low standards, local professional bodies in England amalgamated to form the Institute of Chartered Accountants in England and Wales, established by royal charter in 1880.[10] Initially with just under 600 members, the newly formed institute expanded rapidly; it soon drew up standards of conduct and examinations for admission and members were authorised to use the professional designations "FCA" (Fellow Chartered Accountant), for a firm partner and "ACA" (Associate Chartered Accountant) for a qualified member of an accountant's staff. In the United States the American Institute of Certified Public Accountants was established in 1887.


document_title: List of best Major League Baseball season win-loss records

question_text: who had the best record in major league baseball

text: Season records[edit]

text: The following teams finished the season with a .700 winning percentage or higher.

text: Since the season was expanded to 162 games in 1961, only two teams have managed a winning percentage greater than .700 (which requires 114 wins).  These two are the 1998 New York Yankees and the 2001 Seattle Mariners.

text:
NL = National League
AL = American League
AA = American Association

text:
Season

Franchise

League

Wins

Losses

Pct.

Games Played

Finish

1906
Chicago Cubs
NL
116
36
.763
152
Lost 1906 World Series

1902
Pittsburgh Pirates
NL
103
36
.741
139
National League Champions

1886
Chicago White Stockings
NL
90
34
.726
124
National League Champions

1909
Pittsburgh Pirates
NL
110
42
.724
152
Won 1909 World Series

1954
Cleveland Indians
AL
111
43
.721
154
Lost 1954 World Series

2001
Seattle Mariners
AL
116
46
.716
162
Lost 2001 ALCS

1927
New York Yankees
AL
110
44
.714
154
Won 1927 World Series

1886
Detroit Wolverines
NL
87
36
.707
123
2nd place in National League

1897
Boston Beaneaters
NL
93
39
.705
132
Lost 1897 Temple Cup

1907
Chicago Cubs
NL
107
45
.704
152
Won 1907 World Series

1931
Philadelphia Athletics
AL
107
45
.704
152
Lost 1931 World Series

1998
New York Yankees
AL
114
48
.704
162
Won 1998 World Series

1887
St. Louis Browns
AA
95
40
.704
135
Lost 1887 World Series

1939
New York Yankees
AL
106
45
.702
152
Won 1939 World Series

text: Other teams[edit]

text: Prior to 1886, teams played .700 ball or better over shorter schedules, where there is much less of the "evening out" effect of a lengthier season.

text: For example, the Chicago White Stockings won the National League's first pennant in 1876 with a 52-14 record (.788), and won the 1880 NL pennant with a 67-17 record (.798), which stands as the overall percentage record between the National or the American League. The White Stockings' 1880 record would project to a record of 129-33 under the modern schedule of 162 games, while Pythagorean expectation based on the White Stockings' results (538 runs scored, 317 runs allowed) and a 162-game schedule would translate to a record of 120-42.

text: The all-time best single season record belongs to the Cincinnati Red Stockings, who posted baseball's only perfect record at 67-0 (57-0 against National Association of Base Ball Players clubs) in 1869. Their record would stretch to 81-0 across the 1870 season before losing 8-7 in eleven innings to the Brooklyn Atlantics in Brooklyn on June 14.[1][2]

text: The second-best record belongs to the 1875 Boston Red Stockings of the National Association, who finished with a record of 71-8 (.899), but the status of the National Association as a major league has long been disputed. The Red Stockings record would project to 146-16 under the modern schedule of 162 games, while Pythagorean expectation based on the Red Stockings results (831 runs scored, 343 runs allowed) and the modern 162-game schedule would translate to a record of 138-24.

text: The National Association folded at the end of 1875, and the Red Stockings, who had won the last four pennants, joined the National League for 1876, being renamed the Red Caps. The team went 39-31 for a fourth-place finish in 1876 before winning the 1877 and 1878 pennants with records of 42-18 and 41-19.

text: The third-best record belongs to the St. Louis Maroons of the 1884 Union Association, who finished with a record of 94-19 (.832), but the Union Association was quite lopsided in talent distribution (team owner Henry Lucas was also league president, an obvious conflict-of-interest situation which is now banned, and bought all the best available players for his franchise), generally disorganized (six teams played close to full schedules, another four teams folded and one relocated during the course of the season), and poorly scheduled. The Maroons' record would project to 135-27 under the modern schedule of 162 games, while Pythagorean expectation based on the Maroons' results (887 runs scored, 429 runs allowed) and a 162-game schedule would translate to a record of 131-31, but these results are of questionable merit.

text: The Union Association folded at the end of 1884, and the Maroons joined the National League for 1885. Playing against stiffer competition, they went 36-72 in 1885, and 43-79 in 1886, finishing in last and sixth in both seasons. In 1887, the Maroons relocated to Indianapolis and became the Indianapolis Hoosiers, playing three more seasons below .500 before folding.


document_title: Clevedon Pier

question_text: where did one direction shoot you and i

question_tokens: where did one direction shoot you and i

text: Clevedon Pier

text: Location[edit]

text: The pier projects from the seafront at Clevedon into the Severn Estuary, which separates South West England from South Wales. The pier and toll house, where entry fees are collected, are adjacent to the Royal Pier Hotel, originally known as The Rock House and built in 1823 by Thomas Hollyman.[2]

text: The shore at Clevedon is a mixture of pebbled beaches and low rocky cliffs, with the old harbour being at the western edge of the town at the mouth of the Land Yeo river. The rocky beach has been designated as the Clevedon Shore geological Site of Special Scientific Interest. It is the side of a mineralised fault, which runs east-west adjacent to the pier, and forms a small cliff feature in Dolomitic Conglomerate on the north side of Clevedon Beach, containing cream to pink baryte together with sulfides. The minerals identified at the site include: haematite, chalcopyrite, tennantite, galena, tetrahedrite, bornite, pyrite, marcasite, enargite and sphalerite. Secondary alteration of this assemblage has produced idaite, covellite and other copper sulfides.[3] The nearest parking to the pier entrance is on an esplanade above the rocky beach.

text: History[edit]

text: Construction[edit]

text: During the Victorian era, Clevedon became a popular seaside town, having previously been an agricultural village.[4] Due to improving transport links, via the Clevedon Branch Line, Clevedon was able to cater for the late 19th century craze for bathing in the sea with saltwater baths adjacent to the pier (since demolished, though the foundations can still be seen), and bathing machines on the main beach.[5] Many English seaside resorts built piers in the 1850s to attract tourists. At Clevedon tourism grew following the opening of a branch line from Yatton railway station which connected it to the Bristol to Exeter Line, enabling travel from the rest of the country. It was also proposed that a pier could form part of a route from London to South Wales with the use of steamers to cross the Severn Estuary.[6] An enabling act was submitted to parliament in 1864.[7]

text: In November 1866, the Clevedon Pier Company was formed at a public meeting in the town. The directors included Sir Arthur Elton of Clevedon Court. Construction of the pier started at a cost of £10,000, with John William Grover and Richard Ward as the engineers and Hans Price as the architect.[8] The erection of the iron pillars was undertaken by Hamilton Windsor Ironworks Co. of Garston, Liverpool. The legs were constructed from Barlow rail which had previously been used on Isambard Kingdom Brunel's South Wales Railway, with wood planks for the decking.[9] By August 1868 600 ft (183 m) of the pier had been built and the final section was completed by February 1869.

text: Engineering[edit]

text: The pier is 312 m (1,024 ft) long[10] and 48 ft (15 m) above high water. Each of the eight spans is 100 ft (30 m) long. The legs are made up of Barlow rails which are riveted together; one of the rails separates from the main support close to the deck at the top, forming a transverse truss joining a rail from the opposite leg of the pier and longitudinal bracing is provided by further rails. The supporting piles, which are made of cast iron, are 2 ft (0.6 m) in diameter at the seabed.[11] In total approximately 370 tons of wrought iron was used.[12]

text: The Severn Estuary has one of the highest tidal ranges in the world, up to 48 ft (15 m),[13][14][15] second only to the Bay of Fundy in Eastern Canada.[16][17] The estuary's funnel shape, its tidal range, and the underlying geology of rock, gravel and sand, produce strong tidal streams and high turbidity, giving the water a notably brown colouration. The tidal range means that the legs of the pier are largely exposed at low tide and hidden at high tide and the landing stage at the end of the pier has several levels to allow boats to dock at all stages of the tide.

text: Opening and operation[edit]

text: The pier was officially opened on 29 March 1869, with a parade, bands and a cannon volley by the First Somerset Artillery.[18]

text: The number of rail passengers crossing to South Wales, which had been envisaged, was reduced after the opening of the Severn Tunnel in 1886. The tunnel linked South Gloucestershire in the west of England to Monmouthshire in south Wales, under the estuary of the River Severn.[19][20] The paddle steamer Waverley first visited the pier to take on passengers in 1886, and along with sister ships of the White Funnel Fleet belonging to P and A Campbell provided excursions around the Bristol Channel. Other ships of the fleet including Ravenswood, Westward Ho, Cambria and Britannia regularly called at Clevedon. Other companies, including the Cardiff-based Edwards, Robertson & Co., eventually taken over by Campbells, visited Clevedon Pier.[8]

text: In 1893 the pier head was replaced in cast iron with a new timber landing stage, and the pier head pavilion was completed in 1894.[21] The Toll House on the pier and the adjacent Royal Pier Hotel were both designed by local architect Hans Price.[22] In 1899, 20 ft (6 m) of the decking was washed away by a storm, and in 1910, part of the landing stage was damaged in another storm and replaced by a concrete landing stage in 1913.[8]

text: The pier continued to flourish between the First and Second World Wars and into the 1960s, and was visited frequently by P&A Campbell's steamers.[23] The PS Bristol Queen (1946) and PS Cardiff Queen (1947) were regular visitors.[24]

text: Collapse[edit]

text: On 16 October 1970, spans 7 and 8 of the pier collapsed during stress testing,[25] which had been introduced in the 1950s as a requirement for obtaining insurance cover. The tests involved the placement of polythene tanks 50 ft (15.2 m) long, 5 ft (1.5 m) wide and 2 ft (0.6 m) deep filled to a depth of 10 in (25.4 cm), which created a pressure of 50 psf (2 kPa).[26] This simulated the required load agreed with the Ministry of Transport.[27]

text: Six tanks were used for each span and left in place for three hours; the 18 tanks used in total allowed three spans to be tested simultaneously. At the end of the three hours the tanks were emptied and dragged along the deck to test further spans. The first six spans passed without problems, but under load the seventh span collapsed, bringing down the eighth and final span, leaving the pier head and pavilion standing.[26]

text: Restoration[edit]

text: The Clevedon Pier Preservation Society was formed in 1972 and started campaigning for the restoration of the pier. The district council applied for permission to demolish the pier in 1979, but a public enquiry the following year ruled that it should be retained. The pavilions from the end of the pier were taken ashore in 1982 for storage in anticipation of eventual restoration; insufficient funds were available to complete restoration and the first stage was to open the Toll House as an exhibition centre in 1984.

text: A major breakthrough came in 1984, when English Heritage and the National Heritage Memorial Fund granted a million pounds towards the restoration, with smaller sums from Woodspring District Council and other funding bodies. The trust, which had been formed by the preservation society, also obtained a 99-year lease. The pier was dismantled in 1985, taken to Portishead dock for restoration, and reconstructed in 1986.[8]

text: After a long campaign by local people to raise funds for restoration (supported by Sir John Betjeman, who described Clevedon as "the most beautiful pier in England"),[8] the pier eventually reopened. Some funds were raised by "sponsored planks" – small brass plaques with names or messages are inlaid on the wooden planks and benches, recording donations. Reconstruction of the pier spans and decking was completed on 27 May 1989, and the pier was reopened to great enthusiasm.[20] The pierhead was still shut, however, and it was not until 23 May 1998 that it was finally restored and opened to the public, as a result of funding from the Heritage Lottery Fund.[27] In 1999 the National Piers Society awarded Clevedon Pier the title of Pier of the Year, and it also won a Civic Trust Award.[21] The pier was re-designated a Grade 1 listed building in 2001,[22][28][29] the only other pier with this status being Brighton's West Pier (largely destroyed by fire and storms between 2002 and 2004).[30]

text: The landing stage at the end of the pier is used throughout the summer season (June to September) by the Waverley and her sister ship, the Balmoral, and is a popular spot for angling.[31] There is a cafe at the pierhead, and a souvenir shop at the toll house. The upper floor of the toll house is an art gallery with a different exhibition every month. The pier is open every day of the year except Christmas Day. Scenes from the 2010 film, Never Let Me Go, starring Keira Knightley were filmed near Clevedon pier during 2009,[32] and the pier also featured on the promotional posters. One Direction's music video for their single "You & I" was filmed on Clevedon Pier.[33] An appeal was launched in 2012 to raise £1.6 million for a new visitor centre and educational facility,[34] an additional £800,000 of grants have been applied for to cover the cost of repainting the legs of the structure.[35] In December 2012 it was announced that the pier had received £720,000 of funding from the Heritage Lottery Fund to improve the visitor centre.[36]

text: Photo gallery[edit]

text:
Name Plates, Clevedon Pier, Clevedon, England.

Name Plates, Clevedon Pier floor name plates.

View of support structure from end of Pier.

High tide view of Clevedon Pier.

View of the pier from Coast Road.

Sculpture that stood at the pier tollhouse.

Gangway showing the nameplates along the length and breadth of the pier.

Original cast iron lamp.

The pay to use telescope showing the name plates on the floorboards.

View of the tollhouse and Royal Hotel from end of the pier.

One of the support legs at low tide

South side view of the pier at low tide.