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:
Yes.
Explanation:
Poverty means lack of housing, education, inability to afford safe food, starvation, and you're more likely to get sick if you don't have the money to properly keep yourself healthy. People crowded in slums during a pandemic, or yellow fever spreading through unclean water in poverty-stricken areas. These are of the many factors that could spread disease and increase the mortality rate.
Answer:
En las primeras sociedades, los sacerdotes y monjes realizaban el estudio científico, y el conocimiento científico se enseñaba en templos y monasterios. A medida que se desarrollaron las civilizaciones, el vínculo entre ciencia y religión se debilitó y la ciencia se convirtió en el dominio de la filosofía.
Explanation:
Yo creo que es eso. Espero y que ayude.
Tides are caused by gravitational pull from the moon and the earth.
