The correct answer is the learning perspective.
According to the learning perspective, fears and anxieties are a classically conditioned responses or learned responses. When a previously neutral stimulus is followed by an unpleasant or fear provoking stimulus, people develop a fear of previously neutral stimulus. Here, Andrea experiences anxiety when she approaches a lake, because she learned to fear lakes through a past fearful experience involving a lake.
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.
I think in the USA
I hope I helped
Answer:
Dispositional;Situational
Explanation:
Dispositional Attribution: Also known as internal attribution, describes human beings infer that a person's behavior or an event occurs because of the internal or personal factors like abilities, feelings, and traits.
Example: Gamiel does not leave a tip for the waiter, Aliyah explains his behavior by saying that he is cheap.
Situational Attribution: Also known as external attribution, describes human beings infer an individual's behavior occurs because of the external or situational cause.
Example: Aliyah explains Gamiel's behavior by saying the service was terrible
