Research paper on false memory for psychology Essay

Research paper on false memory for psychology - Essay Example This paper aimed at ascertaining whether this is true using a sample of 126 people (36 Females and 90 Males). According to Roediger III, H et al. (2001), visual objects are better remembered than are words which are just memorized. To him, imagery aids are remembered since they are retained in the memory. All recall phenomenon depend on the interaction and retrieval process of the words to be recalled. To Roediger III, H. and McDermott, K.B. (1995), words which are associated with related words presented earlier on are false fully recalled. In a research, Roediger III and McDermott proved that, words which are related in a certain order are easier to false-recall than those that not related. This is so because, the memory tends to recall words in a certain order which may fail if the order is not followed. Human minds often retrieve information due to sheer falsehoods. According to Cathy, L. M. et al. (1999), in day to day life, many people interact, communicate and form and interrelationship between the various words they sue. To Cathy, L. M. et a, the ability to recall this words depends on the preexisting connections between the words and the other associates. The study below is based on the capability of recalling words. Age has also been cited as a factor in memory recall. In this case, this will be tested with the age of the various participants being split into two, those aged between 15-21 and those above 21 years; However, according to many researchers, the ability to recall words not included in any list does not depend on ones age. In this research study, it will be assumed that, the recall capability of all the participants is the same across all ages. Almost all of them are assumed to be able to recall words at the medium level. Some 126 participants were selected for the study with 36 females and 90 males. All of them were required to read the 15 words from the 15 lists and then told to remember

Derivative Instruments, Debt, and Contingencies Essay

Derivative Instruments, Debt, and Contingencies - Essay Example The third issue that the company must deal with is the possibility of patent impairment. This memo will discuss the topics of contingencies, debt rewritten based on bankruptcy protection, and impairment of patents. A contingency can be defined as a possible loss/liability or gain/asset, which may or may not be realized in the future (Ecfa, 2011). There are different types of contingencies such as obsolesce of inventory, employee claims, impairment of machinery and equipment, and lawsuits. Your company is currently facing a legal contingency resulting from the possibility of a lawsuit. The accounting statement that deals with contingency is SFAS No. 5 (Pwc). There are different scenarios that the firm must analyze in order to determine whether or not the contingency must be reported in the financial statements or as notes to the financial statements of the company. SFAS No. 5 establishes precise rules and guidelines that accountants must follow in order to comply with the generally accepted accounting principles. The probability of occurrence of the lawsuit is one of the determining factors on whether or not it the lawsuit should be reported within the financial statements of the company. The second factor to consider is whether of not the loss contingency can be estimated. The general rules to follow in relation to loss contingencies are illustrated in the table below: Based on the table above the company can determine the proper accounting treatment. I recommend that the accounting department have a close meeting with the lawyers of the firm to determine the actual probability of the lawsuit occurring. If the lawyers are not able to determine this data then the firm should proceed to hire a risk management consultant to determine the probability of losing the lawsuit. The table in this memo provides the exact guidelines the company should follow to comply with the generally accepted accounting principles.