Resident fellow Alex J. Pollock submits a letter of comment to the Securities and Exchange Commission and explains why the conceptual deficiencies of the fair value accounting theory make it a poor ...

This is a preview. Log in through your library . Abstract This paper puts forward "The Conceptual Referent Theory of Happiness" (CRT), which states that a person's conceptual referent for a happy life ...

This is a preview. Log in through your library . Abstract The purpose of reason or rationality in the analysis of resource allocation decisions is to provide decision makers with guidance on policy ...

Mises Institute Senior Fellow Per Bylund will lead a new workshop on “Exploring & Developing New Theoretical Approaches to ...

Chemical reactivity lies at the heart of understanding molecular transformations, and Conceptual Density Functional Theory (CDFT) provides a robust framework for quantifying and predicting such ...

Introduction : An invisible college in an Anglo-American world / Michael Corris -- The Formalist connection and originary myths of conceptual art / Frances Colpitt -- Content, context, and conceptual ...

Scientists at Skoltech developed a new mathematical model of memory that explores how information is encoded and stored.