BACKGROUND AND OBJECTIVES Neonatal abstinence syndrome (NAS) occurs after in utero exposure to opioids, but outcomes after the postnatal period are unclear. Our objectives were to characterize childhood hospitalization after NAS. METHODS Population-based linkage study of births, hospitalization, and death records of all children registered in New South Wales (NSW), Australia, between 2000 and...

This paper analyzes the process behind the formation of mental accounts by an individual. The model is inspired by the Behavioral Life-Cycle Hypothesis of Shefrin and Thaler. It extends the traditional utility function to accomodate debt aversion. Then the model produces a consumption function with differentiated marginal propensities to consume out of different forms of wealth, which is the ma...

in management accounting information systems, managers use accounting information systems to be able to predict or have the data structured by the use of decision support systems and business intelligence. so, the use of management accounting information systems is necessary in management decision-making process based on decision support and business intelligence. this paper reviews the liter...

Insights and technologies from neuroscience research can help accounting scholars more deeply understand how decision-makers physically cognitively process react to information controls. We conduct a systematic review of literature evaluate whether are incorporating into their work building field ‘neuroaccounting.’ To do so, we identify that relates questions research, addresses or tasks but ha...

accounting is a social knowledge which is inherently related to the environment, values and economic, social and cultural norms of the society where it is used.thus it is better to consider the requirements, conditions and qualities of the target society when using the theoretical framework and standards of financial reporting. therefore, according to some researchers, the unconditional use of ...

accountant working in the private or public sector companies must remain impartial and loyal to ethical guidelines when reviewing a company or individuals financial records for reporting purposes. people are expecting a lot from the professional community and the quality of the complex services provided by the accounting profession have confidence. of the information provided by accountants sho...

Internationally, allocation of responsibility for reducing greenhouse gas emissions is currently based on the production-based (PB) accounting method, which measures emissions generated in the place where goods and services are produced. However, the growth of emissions embodied in trade has raised the question whether we should switch to, or amalgamate PB accounting, with other accounting appr...

Accounting standards, are rules governing how to do accounting work, and specify what information must be provided in financial reporting. The main objective of this study was to compare the stronger accounting standards against weaker accounting standards which in this study, we compare accounting standards of Iran and international standard in terms of Rents. The population of the research is...

Translating accounting documents, in general, and accounting terminology, in particular, is not a simple task, especially when the new terms keep created in pace with accounting developments. This study was carried out to find the most common and preferable ways to translate accounting terms from English into Persian. Also, an attempt was made to identify the frequently used patterns of word-fo...

This study aimed to evaluate the effect of type of players on ecosystem accounting system using structural equations. In total, 84 activists in the field of environmental accounting (ecosystem) were selected through convenience sampling. Subjects filled the 22-item questionnaire of components of actor network and the 25-item questionnaire of ecosystem accounting. Given the fact that the signifi...