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 ...

The Financial Accounting Standards Board released a new chapter of its Conceptual Framework on the measurement of items recognized in financial statements, while also drawing that long-running project ...

A Berlin-based company has unveiled what it claims to be Europe’s first full design for a commercial fusion power plant.

No published studies exist on use of intervention design, implementation strategies, and theory in the CMS Accountable Health Communities Model, the largest-scale test of social prescribing in the ...

This paper demonstrates the utility of the threshold concept framework for gerontologists by conceptualizing ageism as a threshold concept. The purpose of this article is to provide an innovative ...

MIT researchers have developed a new framework for designing complex systems that incorporates uncertainty, potentially ...