C- civilizations
as people began to realize they could grow their own food instead of hunting or looking for food
<h3>In other words education and its institutions such as the school, university, classrooms and curriculums are all social facts. They exist in society and are a reflection of society. Because they are social facts they cannot be the cause for society; rather it is the reverse that is true.</h3>
Answer: Ultramares corporation v. Touche established Ultramares doctrine. Hochfelder v. Ernst & Ernst ruled that scienter is required before CPAs can be held liable.
Explanation:
All the options except the above are true. Ultramares corporation v. Touche did establish the Ultramares doctrine.
United States v. Natelli sentenced two CPAs to prison for a year, in addition to fines, for violating the Securities Exchange Act of 1934.
Bily v. Arthur Young did not uphold the restatement doctrine. The restatement doctrine restatement doctrine makes an auditor liable to people who rely on the quality of his work be they his clients or third parties. Two high courts ruled that auditors are not liable to third parties who use their work but only to the party that contracted their work.
However, Hochfelder v. Ernst & Ernst ruled that an allegation of scienter (an intention to deceive) is not required before CPAs can be held liable as long as the actions constitute actual deception.
While rule 10b-5 of the Exchange Act states the presence of scienter as a requirement to commit an offense, the court ruled against the statute by eliminating the Scienter clause from criminal statute and ruled against Ernst & Ernst.
Answer:
Eratosthenes
Explanation:
When the geographers of the Greek era started estimating scientifically the circumference of the earth, a huge impulse was given to the cartographic science.
I think it’s A or C it’s between one of those sorry
