different between negligence and fraud is intention. The critical issue in this case study is the responsibility of auditor. Should Ernst & Ernst be civilly liable for defrauded investors of First Securities Company of Chicago under Securities Exchange Act of 1934 under Rule 10b-5. According to Securities Exchange Act of 1934 under Rule 10b-5‚ plaintiff which was the defrauded investor Hochfelder needed to prove that Ernst & Ernst intentionally manipulate the escrows investors.
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Free Flow Layout Free flow layout is an irregular arrangement of retail setting that encourages a formless traffic flow. It is mainly used in stores which have wide range of products. Easy to navigate and display to another were one of the major characteristics of free flow layout. Compare to the other retail layout‚ free flow layout had no particular display pattern. All the fixtures and products were grouped and located in flowing patterns on the sales floor. This layout usually used in stores
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Specific Heat Lab Objective: Find the specific heat of the unknown metal given using calorimetry. Background Theory: In every reaction‚ energy is transferred between a system and its environment. A system encompasses the substances that are involved in a reaction‚ and everything else in the universe other than the system is called the environment. The standard SI unit of energy is Joules (J). Temperature is the level of excitement of the atoms in a substance. In most cases‚ energy is
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ABSTRACT The flow measuring apparatus is designed to study which the most preferable flow meter from different typical methods of measuring the discharge of an incompressible fluid. This can be identify by measuring the flow rate and the head loss with later to be compared to the different flow meter which is venture meter‚ orifice meter and rotameter. INTRODUCTION The objectives of this experiment are to demonstrate the characteristics of some various commonly used methods of measuring fluid flow rates
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Cash Flows and Their Relevance Cash flows refer to both the inflows and outflows of cash during a defined period by a company or corporation and are linked to the business as a whole or a specific capital project. Cash flows measure real economic wealth‚ take place at particular points in time and are generally free of accounting classification constraints. (Cash Flow‚ n.d.) Relevant cash flows have several descriptive factors. A relevant cash flow is one that will change in relation to
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phobia can cause a person to feel anxious or panicky‚ which can bring on some if not all of the following symptoms for example dizziness‚ nausea‚ sweating‚ increased heart rate Q2. There are two main groups of phobias which are specific phobias about one thing in particular and complex which is more disruptive to someone’s life. Types of specific phobias include to certain animals‚ natural environment situations‚ blood or injury and specific situations. The most common are fear of spiders‚ snakes
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CBT has been studied as a treatment for specific phobia (Craske & Rowe‚ 1997) either alone (Booth & Rachman‚ 1992; de Jongh et al.‚ 1995; O’Donahue & Szymanski‚ 1993) or in combination with exposure-based treatments (Kamphuis &Telch‚ 2000; Koch‚ Spates‚& Himle‚ 2004). In CBT‚ patients are taught to identify and alter their fears that maintain the phobic reaction‚ and the CBT techniques used to accomplish this include cognitive restructuring (de Jongh et al.‚ 1995) and guided threat reappraisal (Kamphuis
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FLOW MEASUREMENT (Venturi meter‚ Orifice Plate and Rotameter) OBJECTIVES To study the characteristics and applications of various flow measuring device (venturi meter & orifice plate). To calculate the volume flow rate of water from the pressure difference of both venturi and orifice devices. To compare between theoretical and actual volumetric flow rate through the discharge coefficient concept. To know how rotameter works. INTRODUCTION The measurement of fluid flow is important in applications
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How does photosynthesis impact the flow of energy and the cycling of nutrients‚ you ask? Photosynthesis is the process by which green plants and some other organisms use sunlight to synthesize foods from carbon dioxide and water. Photosynthesis provides the base for the one way flow of energy through the biosphere. Plants convert energy from the sun into sugars‚ which provide fuel for themselves and for other organisms. Photosynthesis also cycles carbon and oxygen nutrients through the
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1. Experimental Methods The aims of this experiment to determine the rate of the reaction by using tubular flow reactor data‚ to demonstrate the temperature dependence of the reaction and also the rate constant and to observe the effect of different flow rates to the conversion. It is a homogenous reaction with only liquid phase is present. Also the reaction is endothermic. The saponification reaction is as follows; NaOH + EtOAc NaOAc + EtOH The reactants were taken as 1:1 ratios. 0.1 M NaOH
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