Monday, May 25, 2020

Monsters On The Brain An Evolutionary Epistemology Of...

Ainsworth, Mary D. Bell, Silvia M. (1970) Attachment, exploration, and separation: Illustrated by the behavior of one-year-olds in a strange situation. Child Development, 41(1), pp. 49-67. Doi: 10.2307/1127388 Asma, S. T. (2014). Monsters on the brain: An evolutionary epistemology of horror. Social Research, 81(4), 941-968. Belsky, J., Steinberg, L., Draper, P. (1991). Childhood eExperience, iInterpersonal dDevelopment, and rReproductive sStrategy: An eEvolutionary tTheory of sSocialization. Child Development, 62(4), 647-670. Doi: 10.2307/1131166 Bowlby, John. (1988). A Secure Base: Pparent-child attachment and healthy human development. London: Basic Books. Bowlby, John. (1969/1982). Attachment and lLoss (2nd edition). New York, NY: Basic Books. Bowlby, John. (1973). Separation: Anxiety and aAnger. United States: Basic Books. Bosworth, David A. (2015). Ancient pPrayers and the pPsychology of rReligion: Deities as pParental fFigures. Journal of Biblical Literature, 134 (4), pp. 681-700. Doi: http://dx.doi.org/10.15699/jbl.1344.2015.2702 Brennan, Kelly A., Clark, Catherine L., Shaver, Phillip, R. (1998). Self-report measurement of adult attachment: An integrated overview. In J. A. Simpson W. S. Rholes (Eds.), Attachment theory and close relationships (46-76). New York, NY: Guilford Press. Buelow, Sidne A., Lyddon, William J., Johnson, James T. (2002). Client attachment and coping resources. Counselling Psychology Quarterly, 15 (2), pp. 145-152. Crowne, D.P.

Thursday, May 14, 2020

What s Account Of Personal Identity As Inadvertent...

Parfit’s Account of Personal Identity as Inadvertent Support for Locke Amongst other features of his Essay Concerning Human Understanding, John Locke advances a theory of personal identity involving proper consciousness and memory conditions for one’s continued existence. This psychological approach is rooted within a broader discussion of identity related to particulars; these include finite intelligences, bodies, and God (Helm, 311). Locke’s account was subject to much scrutiny and criticism upon its publication, but I should like to focus on just one of these; namely, an objection raised by Thomas Reid citing what has come to be called a fission problem. Such issues for psychological accounts of personal identity involve the theoretical possibility of one being psychologically continuous with multiple past or future persons, a seemingly paradoxical claim. This is a rather damaging point, but one which is undermined by the more modern account of personal identity advanced by Derek Parfit. Though Parfit by no means subscribes to the Lock ean picture (he in fact explicitly denounces it in his Persons, Bodies, and Human Beings), he does support psychological continuity conditions which aid Locke’s account insofar as they undermine this particular objection of Reid’s. It would be well to first briefly describe this more general account of identity within which Locke’s picture of personal continuity is grounded. He holds that â€Å"an individual thing A existing at a particularShow MoreRelatedDraft Cloud Computing Synopsis and Recommendations33529 Words   |  135 PagesRecommendations Recommendations of the National Institute of Standards and Technology Lee Badger Tim Grance Robert Patt-Corner Jeff Voas C O M P U T E R S E C U R I T Y Computer Security Division Information Technology Laboratory National Institute of Standards and Technology Gaithersburg, MD 20899-8930 May 2011 U.S. Department of Commerce Gary Locke, Secretary National Institute of Standards and Technology Patrick D. Gallagher, Director DRAFT CLOUD COMPUTING SYNOPSIS AND RECOMMENDATIONS Read MoreSolution to Auditing and Assurance Service: 1,12,B, 329605 Words   |  119 Pagesmakers. 1.4 Students can refer to the AAA and AICPA definitions in Chapter 1. Some instructors may want to extend the consideration of definitions to include the internal and governmental definitions (located in Module D). In response to â€Å"What do auditors do?,† students can refer to Exhibit 1.2 and respond in terms of: (1) obtaining and evaluating evidence about assertions management makes about economic actions and events, (2) ascertaining the degree of correspondence between the assertions

Wednesday, May 6, 2020

Tuberculosis Is A Disease That Affects People - 998 Words

Intro: Tuberculosis is a disease that affects many individuals throughout the world, and not always with the same prevalence. Thesis statement:For this research paper my goal is to explain and illustrate why certain populations tend to have higher infection rates of tuberculosis than the average population in the United States and what causes these higher rates. At what point do health officials step in and work on prevention in these specific populations and why aren’t we implementing the tuberculosis shot for these populations? Significance of topic: The topic of Tuberculosis is significant as it affects many populations, but it also does not affect all populations equally. Tuberculosis has an increased prevalence rate in homeless†¦show more content†¦Incarcerated individuals also have a higher rate of prevalence, with individuals experiencing 4-6% higher rates of TB infection than non-incarcerated individuals. Homeless individuals also experience higher rates of in fection due to other factors that increase TB such as substance use, high density areas with poor ventilation, and lack of proper nutrition. There are some prevention measures in place to counteract the higher prevalence of TB among minority groups or special populations such as routine surveillance, providing lab services and testing, and providing information to these groups. These measures are not currently working too well with funding being a major reason, both for these programs being funded and for these populations being able to afford these programs if they even have access to them. Certain populations, the homeless population for example, may also be distrustful of outsiders and refuse to listen to information about TB, or may be more concerned with lack of food or shelter. Current research is being done on how best to use this information to more effectively create prevention strategies and how to treat the disease. Between 1906 and 1919 a vaccine was developed by Albert Calmette and Camille Geurin, a pair of French scientists, to help prevent this terrible disease (Kupferschmidt, 2011). While effective

Tuesday, May 5, 2020

Impact of Social Influence Pressure

Question: Discuss about the Impact of Social Influence Pressure . Answer: Introduction The independence of the auditors is an important aspect of the audit profession. Auditors independence indicates that the auditors of an organization must not have any kinds of financial material interest in the financial properties of the audit client. There must be integrity and honesty in the audit process (Blay Geiger, 2013). Two types of auditors independence can be seen. They are Actual independence and Perceived Independence. Actual independence is the state of mind of the auditors at the time of performing audit. On the other hand, perceived condition is the perception of the auditors to approach to a particular problem (Dogui, Boiral Heras?Saizarbitoria, 2014). Potential Threats The independence of the auditors demands that the auditors must be independent at the time of audit operation (Schmidt, 2012). However, it can be seen in the case study that the auditors independence is not maintained in the given case. The violation of auditors independence may cause several threats for both the parties. The potential threats are discussed below: Situation 1: The first condition of the auditors independence is that the auditors must be free from any kind of financial interest. In a broader sense, the internal as well as external auditors of the organization must not have any kinds of material financial interest in the property of the audit client. The auditors need to keep that in mind that they are the representative of public and their audit report must not have any kinds of biasness. As per the given situation, Fellowes and Associates are the official audit partner of Health Care Holding Group (HCHG). Hence, as per the rules of AccountingProfessional Ethical Standards (APES) 110, any member of the audit firm should not have any kinds of materials financial interest in the financial properties of HCHG. However, it can be seen that the one of the accountant of Fellowes and Associates owns shares in the company. This act poses a potential threat of breaching the independence principles of auditors (Hossain et al., 2016). Situation 2: As per the given case study, the intellectual property of HCHG was values by Fellowes and Associates on 1 March 2014 and the same amount of $ 30 million was shown in the consolidated balance sheet on 30 June 2014. On the other, the intellectual properties were considered as material to HCHG. In this situation, there are two potential threats in this situation. The first threat is the valuation of the intellectual property. The value of intellectual property could be changed between 30 June to 1 March; but the old value is taken in the new balance sheet. There can be biasness or the self-interest of the auditors in doing so and hence, it is against the independence of the auditors. On the other hand, the intellectual property is considered as material to HCHG while they may not be material due to the nature of the assets. This is a potential threat (Chapple et al., 2014). Actions and Safeguards According to the above discussion, there are some potential threats for Fellowes and Associates. However, with the help of proper corrective measures, the threats can be avoided. As per the first situation, an accountant of Fellowes and Associates has purchased the shares of the audit client, HCHG. This implies that the accountant has financial interest in the wealth of HCHG. As per the corrective action of this situation, the accountant should sale the shares of the audit client and Fellowes and Associates needs to replace the position of the accountant with another one (Clayton Staden, 2015). In the second situation, the valuation of the intellectual properties of HCHG was wrongly done; on the other hand, the intellectual properties were shown in the books of HCHG as material. This is a serious offence as it violates the principles of auditing independence. As a corrective action, Fellowes and Associates should take actions to make the valuation of intellectual properties in a rig ht way. The next step will be to show the intellectual properties of HCHG as immaterial in the books of HCHG (J. Clout, Chapple Gandhi, 2013). To avoid the future threats of the auditors independence, some safeguards need to be taken. In the presence of appropriate leadership in the field of audit eliminates the threats of auditors independence. The above case states the linear accelerator of TCCL has adverse radiation effects on the patients. Hence, it is recommended to Fellowes and Associates to test the condition of that linear accelerator before passing any kind of audit judgment. This needs to be done as a safeguard. Another important aspect is that the Fellowes and Associates should not perform the audit operation free of charges as it can indicate biasness of Fellowes and Associates towards the audit client, HCHG. This is another safeguard that can be taken (Townsend, 2014). Conclusion From the above discussion, it can be understood that it is the responsibility of the auditors to provide the audit report after performing the audit operation in an honest and ethical way. As per the given case study, it can be seen that one of the accounts associates of Fellowes and Associates is found having financial interest in the audited client. On the other hand, he did not value the intellectual properties in a proper way. Hence, based on the principles of APES 110, the threats are described and the possible corrective measures are provided along with various kinds of safeguards. References Blay, A. D., Geiger, M. A. (2013). Auditor fees and auditor independence: Evidence from going concern reporting decisions.Contemporary Accounting Research,30(2), 579-606. Chapple, L., Crofts, P., Ferguson, C., Hronsky, J. (2014). Professional independence and attachment bias: an exploratory study. Clayton, B. M., Staden, C. J. (2015). The Impact of Social Influence Pressure on the Ethical Decision Making of Professional Accountants: Australian and New Zealand Evidence.Australian Accounting Review,25(4), 372-388. Dogui, K., Boiral, O., Heras?Saizarbitoria, I. (2014). Audit fees and auditor independence: The case of ISO 14001 certification.International Journal of Auditing,18(1), 14-26. Hossain, S., Monroe, G. S., Wilson, M., Jubb, C. (2016). The Effect of Networked Clients' Economic Importance on Audit Quality.Auditing: A Journal of Practice and Theory. Clout, V., Chapple, L., Gandhi, N. (2013). The impact of auditor independence regulations on established and emerging firms.Accounting Research Journal,26(2), 88-108. Schmidt, J. J. (2012). Perceived auditor independence and audit litigation: The role of nonaudit services fees.The Accounting Review,87(3), 1033-1065. Townsend, S. R. (2014).The regulation of auditor ethical behaviour in Australia(Doctoral dissertation, Macquarie University).