The Financial Accounting Standards Board has added two new chapters to its Conceptual Framework. Issued as “concept statements,” the chapters cover the elements of financial statements, and their ...

Published in the journal Ecosphere, the research introduces a conceptual framework that links climate-driven changes, abiotic stress (such as extreme temperatures, drought, or salinity), and the ...

The conceptual framework focuses on the belief systems of advocacy coalitions within policy subsystems as the critical vehicle for understanding the role of policy analysis in policy-oriented learning ...