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.
2 of the main characteristics of the sociological perspective are:
- In studying human society, sociologists try to see how particular facts may be the basis of general patterns.
- Sociologists go beyond viewing the obvious and being satisfied with it as this helps them better understand human behavior and interaction.
The benefits of studying sociology or taking the sociological perspective are:
- You get to understand the reasons for social differences, including differences in social behavior.
- Reasons for the differentials in group opportunities and outcomes.
- The relevance of social hierarchies and social power in everyday life.
<h3>What is Sociology?</h3>
This refers to the systematic study of society and the social activity of human beings and their interaction with each other.
Hence, we can see that The benefits of studying sociology or taking the sociological perspective are:
- You get to understand the reasons for social differences, including differences in social behavior.
- Reasons for the differentials in group opportunities and outcomes.
- The relevance of social hierarchies and social power in everyday life.
Read more about sociology here:
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Answer:
The correct answer is : Expectancies
Explanation:
The Soci|al Cognitive Theory talks about the influence of others' experiences. it says that the actions of others may affect individuals' behaviors. The component that the example gives is called "Expectancies" which is assigning a value to the outcomes of behavior change.
The correct answer is letter D
Stress means experiencing situations that are perceived as threatening our physical or psychological well-being. These situations are often called stressors, and people's reactions to them are called stress responses.
Situations perceived as stressful generally fall into one or more of the following categories: traumatic events, uncontrollable events, events that challenge the limits of our capacity and our self-concept, or internal conflicts.
The clearest sources of stress are traumatic events, situations of extreme danger that are outside the usual range of human experience. This includes natural disasters, such as earthquakes and floods; man-made disasters, such as wars and nuclear accidents, catastrophic accidents, such as car or airplane collisions; and physical attacks, etc.
