scholarly journals An Accounting Liability Heuristic

2015 ◽  
Vol 11 (4) ◽  
pp. 189-224
Author(s):  
Timothy B. Lewis ◽  
Jeffrey N. Barnes
Keyword(s):  
Legal Liability ◽  
Thought Processes ◽  
Affirmative Defenses

This article traces the thought processes involved in understanding and managing accountants’ legal liability which is sometimes broadly called “professional malpractice.” The cumulative nature of potential liability is demonstrated.  The various legal theories of liability are discussed along with the most prominent potential affirmative defenses against liability. Unique to this paper is the decision heuristic providing a framework for assessing potential accountants’ legal liability.  This discussion is useful for both student and practitioner.

Why Can’t I Stop Thinking About It?

2015 ◽  
Vol 74 (2) ◽  
pp. 75-82 ◽  
Author(s):  
Monique C. Pfaltz ◽  
Beatrice Mörstedt ◽  
Andrea H. Meyer ◽  
Frank H. Wilhelm ◽  
Joe Kossowsky ◽  
...  
Keyword(s):  
Thought Suppression ◽  
Positive Association ◽  
Repetitive Behaviors ◽  
Thought Processes ◽  
Obsessive Compulsive ◽  
Vulnerability Factor ◽  
Compulsive Disorder ◽  
Order Factor ◽  
Maladaptive Thought ◽  
Severe Anxiety

Obsessive-compulsive disorder (OCD) is a severe anxiety disorder characterized by frequent obsessive thoughts and repetitive behaviors. Neuroticism is a vulnerability factor for OCD, yet the mechanisms by which this general vulnerability factor affects the development of OCD-related symptoms are unknown. The present study assessed a hierarchical model of the development of obsessive thoughts that includes neuroticism as a general, higher-order factor, and specific, potentially maladaptive thought processes (thought suppression, worry, and brooding) as second-order factors manifesting in the tendency toward obsessing. A total of 238 participants completed questionnaires assessing the examined constructs. The results of mediator analyses demonstrated the hypothesized relationships: A positive association between neuroticism and obsessing was mediated by thought suppression, worry, and brooding. Independent of the participant’s sex, all three mediators contributed equally and substantially to the association between neuroticism and obsessing. These findings extend earlier research on hierarchical models of anxiety and provide a basis for further refinement of models of the development of obsessive thoughts.

CIVIL AND LEGAL LIABILITY OF JUDGES

2017 ◽  
Author(s):  
Yaroslav Skoromnyy ◽  
Keyword(s):  
Human Rights ◽  
Pension System ◽  
Legal Liability ◽  
Judicial System ◽  
Constitutional Court ◽  
Model Code ◽  
European Court ◽  
The Status ◽  
The Law ◽  
The Right

The article presents the conceptual foundations of bringing judges to civil and legal liability. It was found that the civil and legal liability of judges is one of the types of legal liability of judges. It is determined that the legislation of Ukraine provides for a clearly delineated list of the main cases (grounds) for which the state is liable for damages for damage caused to a legal entity and an individual by illegal actions of a judge as a result of the administration of justice. It has been proved that bringing judges to civil and legal liability, in particular on the basis of the right of recourse, provides for the payment of just compensation in accordance with the decision of the European Court of Human Rights. It was established that the bringing of judges to civil and legal liability in Ukraine is regulated by such legislative documents as the Constitution of Ukraine, the Civil Code of Ukraine, the Explanatory Note to the European Charter on the Status of Judges (Model Code), the Law of Ukraine «On the Judicial System and the Status of Judges», the Law of Ukraine «On the procedure for compensation for harm caused to a citizen by illegal actions of bodies carrying out operational-search activities, pre-trial investigation bodies, prosecutors and courts», Decision of the Constitutional Court of Ukraine in the case on the constitutional submission of the Supreme Court of Ukraine regarding the compliance of the Constitution of Ukraine (constitutionality) of certain provisions of Article 2, paragraph two of clause II «Final and transitional provisions» of the Law of Ukraine «On measures to legislatively ensure the reform of the pension system», Article 138 of the Law of Ukraine «On the judicial system and the status of judges» (the case on changes in the conditions for the payment of pensions and monthly living known salaries of judges lagging behind in these), the Law of Ukraine «On the implementation of decisions and the application of the practice of the European Court of Human Rights».

METHODOLOGY OF PLAYING ACTIVITY IN REHABILITATION PRACTICE

2018 ◽  
Vol 28 (7) ◽  
pp. 2543-2548
Author(s):  
Petya Kasnakova
Keyword(s):  
Positive Emotions ◽  
Healing Process ◽  
Disease Process ◽  
Special Role ◽  
Thought Processes ◽  
Active Involvement ◽  
Movement Skills ◽  
Movement Training ◽  
Motor Movement

The games play a special role in rehabilitation practice. The positive emotions they cause in patients cannot be achieved by other methods and means of modern rehabilitation. The role of game playing activity in practice is crucial to the achievement of one of the important tasks in implementing rehabilitation measures, namely to evacuate the patient from the depressed mental state, to distract him from the disease process and to focus on mobilizing his healing powers. The mood, the emotional charge and the dynamics that the games create are particularly suited to awakening the patient's interest in the healing process, their attraction and their active involvement in the rehabilitation activities. The connection between the actions in the game and the movements in the analytical exercises accelerates the formation of motor habits, physical qualities and skills not only in children but also in adult patients with various pathological injuries. Rehabilitation games are suitable for all ages by enhancing the health of the occupants, developing their mental qualities, improving the activity of the vestibular, visual and motor analyzers. The basis of the motor movement training game methodology and the improvement of motor movement skills is the activation of the thought processes and emotional experiences, the development of the functions of the musculoskeletal system, the cardiovascular system and the respiratory system.

SOME MEASURES OF LEGAL RESPONSIBILITY FOR CORRUPTION OFFENSES IN THE LAW OF THE MOSCOW STATE OF THE XV-XVI CENTURIES

2020 ◽  
pp. 67-71
Author(s):  
Любовь Евгеньевна Логунова
Keyword(s):  
Corporal Punishment ◽  
Criminal Responsibility ◽  
Legal Liability ◽  
Legal Responsibility ◽  
Historical Period ◽  
Legal Interpretation ◽  
Present Stage ◽  
Legal Documents ◽  
Time Period ◽  
Russian Law

В статье автором проводится анализ законодательных памятников права Московского государства XV-XVI вв. и публично-правовых грамот. Выявляется проблема отсутствия законодательного закрепления таких понятий, как «коррупция», «коррупционное правонарушение». Предпринимается попытка определения данных понятий. Сравнивается понимание указанных явлений в XV-XVI вв. с современной правовой интерпретацией. Анализируются и раскрываются основные аспекты и особенности коррупционных правонарушений, характерные для периода Московского государства. Перечисляются меры противодействия коррупции на современном этапе и в рассматриваемом временном периоде. Изучаются не только такие известные памятники российского права, как судебники, но также и иные источники права периода XV-XVI вв. Перечисляются и раскрываются меры юридической ответственности за совершение коррупционных правонарушений. Дается краткая характеристика видам юридической ответственности, применяемым за совершение коррупционных правонарушений. Подчеркивается тяжесть уголовной ответственности, которую несли низшие судебные чиновники за совершение коррупционных правонарушений. Автор обращает внимание на то, что законодатель рассматриваемого периода придавал большое значение борьбе с чиновничьим произволом на местах. В ходе исследования автор приходит к выводу о том, что расширение видов мер юридической ответственности за коррупционные правонарушения, назначение тяжких телесных наказаний за совершение такого рода деяний не привело к искоренению коррупции в рассматриваемом историческом периоде. In the article, the author analyzes the legal monuments of the Moscow state of the XV-XVI centuries and public legal documents. The problem of the lack of legislative consolidation of such concepts as «corruption», «corruption offense» is revealed. An attempt is made to define these concepts. The understanding of these phenomena in the XV-XVI centuries is compared with the modern legal interpretation. The main aspects and features of corruption offenses typical for the period of the Moscow state are analyzed and disclosed. Measures to counteract corruption at the present stage and in the considered time period are listed. We study not only such well-known monuments of Russian law as sudebniki, but also other sources of law from the XV-XVI centuries the measures of legal responsibility for committing corruption offenses are Listed and disclosed. A brief description of the types of legal liability applied for corruption offenses is given. The author emphasizes the severity of the criminal responsibility that was borne by lower judicial officials for committing corruption offenses. The author draws attention to the importance that the legislator of the period under review attached to the fight against official arbitrariness on the ground. In the course of the study, the author comes to the conclusion that the expansion of the types of measures of legal responsibility for corruption offenses, the appointment of heavy corporal punishment for committing such acts did not lead to the eradication of corruption in the considered historical period.

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