The Need to Implement Philosophies and Practices Commonly Referred to as "Improved

question 60

Multiple Choice

The need to implement philosophies and practices commonly referred to as "improved business practices" comes from

• A) increased competition resulting in public accounting firms being concerned about keeping clients and maintaining a reasonable profit.
• B) a CAS pronouncement.
• C) a GAAP pronouncement.
• D) a need to increase profitability on assurance type mandates.

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Definitions:

Fixed Interval

A schedule of reinforcement where the first response is rewarded only after a specified amount of time has elapsed, leading to a pattern of response immediately after the interval passes.

Variable Interval

describes a schedule of reinforcement where a response is rewarded after an unpredictable amount of time has passed, enhancing response consistency.

Fixed-ratio

A reinforcement schedule in which a behavior is rewarded after a certain number of responses have been made.

Variable-ratio

A type of reinforcement schedule in operant conditioning where a response is reinforced after an unpredictable number of responses, making it very effective in maintaining high rates of responding.