This paper presents a framework for addressing normative accounting issues for reporting to shareholders. The framework is an alternative to the emerging Conceptual Framework of the International Accounting Standards Board and the Financial Accounting Standards Board. The framework can be...

As the earth's third pole, Qinghai-Tibet Plateau belongs to one of the most sensitive regions to climate change in the world. Based on the observed and the simulated daily precipitation from the Coupled Model Intercomparison Project Phase 5 (CMIP5), we evaluated the simulation performance of...

Ice clouds are mostly composed of different ice crystal habits. It is of great importance to classify ice crystal habits seeing as they could greatly impact single-scattering properties of ice crystal particles. The single-scattering properties play an important role in the study of cloud remote...

China is the world's second-largest economy, and its capital Beijing has been suffering from severe haze pollution in recent years. However, how the winter haze events in Beijing vary under different global warming scenarios is still open for debate. In order to analyse long-term winter haze...

Drought has become a major threat to local sustainable development in dryland Asia, one of the largest grassland ecosystems in the world. However, empirical- and science-based evidence regarding the extent of drought changes and the future trends of these changes in dryland Asia is variable and...

The hydropower stations are one of the most significant sources of renewable energy. In this research, the identification of suitable locations for hydroelectric power stations installation concerning electricity generation capacity has been investigated. Small-scale hydropower can potentially...

It is commonly believed that women are more likely to seek advice than men; for example, on aspects of health or asking for directions when lost. This paper investigates whether women's relatively greater propensity for advice seeking extends to important business decisions, specifically those...

This paper examines the recent siting of foreign-owned corporate technological development in European regions. The data used are patents granted in the US to the world's largest firms in the period 1987-'95. According with the literature on knowledge creation in MNCs, we find that location of...

The governance structures of the value-creating activities of MNEs have evolved towards more networked forms that are geographically highly concentrated and involve partnering with diverse actors. The experimentation that takes place within these corporate networks has a parallel on the...