Answer: It established procedures for admitting new states to the Union.
Explanation:
DSM is a diagnostic and statistical manual made by the American Psychiatric Association to define how the diagnosis of mental disorders is made. Used by psychologists, doctors and occupational therapists.
ICD determines the classification and coding of diseases and a wide variety of signs, symptoms, abnormal findings, complaints, social circumstances and external causes of damage and / or disease
The time is 5pm if it is 3pm
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:
Luis is demonstrating Object Permanence .
Explanation:
Object Permanence is a term that describes how a child understands that an object is existing even though the child can no longer see or hear it.
Usually, infants at a certain age do get upset and cry whenever an object has been hidden from them because they are yet to attain the understanding that an object continues to exist even when they can no longer see or hear from it.
On his part, eleven-month-old Luis has reached a stage where he understands that his mom is somewhere close to him even though he can't see or hear from her.