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Vulnerability refers to "the quality or state of being exposed to the possibility of being attacked or harmed, either physically or emotionally." [ 1 ] The understanding of social and environmental vulnerability, as a methodological approach, involves the analysis of the risks and assets of disadvantaged groups , such as the elderly.
A cognitive vulnerability in cognitive psychology is an erroneous belief, cognitive bias, or pattern of thought that predisposes an individual to psychological problems. [1] The vulnerability exists before the symptoms of a psychological disorder appear. [ 2 ]
An example of mental accounting is people's willingness to pay more for goods when using credit cards than if they are paying with cash. [1] This phenomenon is referred to as payment decoupling. Mental accounting (or psychological accounting ) is a model of consumer behaviour developed by Richard Thaler that attempts to describe the process ...
Compartmentalization may lead to hidden vulnerabilities related to self-organization and self-esteem [10] in those who use it as a major defense mechanism. [11] When a negative self-aspect is activated, it may cause a drop in self-esteem and mood. [9] This drop in self-esteem and mood is what the observed vulnerability is attributed to. [9]
The idea that individuals vary in their sensitivity to their environment was historically framed in diathesis-stress [4] or dual-risk terms. [5] These theories suggested that some "vulnerable" individuals, due to their biological, temperamental and/or physiological characteristics (i.e., "diathesis" or "risk 1"), are more vulnerable to the adverse effects of negative experiences (i.e., "stress ...
The Financial Accounting Standards Advisory Council then voiced its concerns due to the increase of financial reporting guidance from the old U.S. GAAP standards, and the FASB responded by launching a new project to codify the standards. The project was approved in September 2004 by the Trustees of the Financial Accounting Foundation. [2]
A more expansive definition of social vulnerability from Li et al. [10] highlights multiple scales of vulnerability: Social vulnerability encompasses all social practices, structures, or positions within the sets of relations and hierarchies that render individuals, groups, or societies unable to respond or adapt to harms.
Accounting research is carried out both by academic researchers and by practicing accountants.Academic accounting research addresses all areas of the accounting profession, and examines issues using the scientific method; it uses evidence from a wide variety of sources, including financial information, experiments, computer simulations, interviews, surveys, historical records, and ethnography.