This paper traces the influence of accounting theory on the Conceptual Framework and explores some of the consequences of this influence. The Accounting Historians Journal is here available in digital ...

Manual parameter selection remains industrial practice despite being excessively laborious and limited by expert experience. To address this issue, we present CROP, the first large language model (LLM ...

These tools are expected to contribute effectively to addressing access barriers in practice, by suggesting a common framework and facilitating the exchange of knowledge and expertise, in order to ...

The U.S. and China have agreed on the framework for a trade deal, both nations say. It appears that rare earth minerals are one key part of it.

The NHL and NHL Players' Association are set to reveal the new Collective Bargaining Agreement, with some major changes.

The threat of mass shutdowns across the automotive supply chain is fading as Chinese rare earth magnets begin to flow, though automakers and suppliers say production plans still face uncertainties ...

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The theoretical foundation of water accounting is contained in the Water Accounting Conceptual Framework for the preparation and presentation of General Purpose Water Accounting Reports (WACF). The ...

Structuration theory has increasingly been used in Information Systems studies and has been useful in understanding the interaction and relationship between agents and structure which in structuration ...

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