This is the independent federal agency protecting the interests of investors, regulating stock markets, and ensuring companies adhere to GAAP requirements. a. generally accepted accounting principles (GAAP).
b. conceptual framework.
c. Financial Accounting Standards Board (FASB).
d. Securities and Exchange Commission (SEC).

d. Securities and Exchange Commission (SEC).

Explanation:

Securities and Exchange Commission (SEC) is a governmental agency saddled with the sole responsibility of regulating the securities or capital markets, as well as protecting investors in a country.

In the U.S, the Securities and Exchange Commission (SEC) as an independent government agency was established under the Securities Act of 1933 and the Securities and Exchange Act of 1934 of the United States of America.

Hence, SEC has the power to propose securities rules and regulations, and enforce federal securities law in the securities market.

Additionally, Securities and Exchange Commission reviews registration statements of bond issuers, investment advisers etc, to ensure they comply with current laws and regulations.

In conclusion, The Securities and Exchange Commission (SEC) is an independent federal agency protecting the interests of investors, regulating stock markets, and ensuring companies adhere to Generally Accepted Accounting Principles (GAAP) requirements.

ans.

heterothermic organisms include those organisms that can switch between homeothermic (having body temperature higher than environment) and poikilothermic (having variation in internal body temperature) strategies.

some migratory birds show heterothermy as they decrease their metabolic rate during cold nights to keep their body temperature low. drop in metabolic rate allows increase in production efficiency of birds that reduces the internal body temperature to make it equal to external cold temperature during cold nights.

thus, the correct answer is 'birds allow their temperature drop in order to increase their production efficiency.'