public smoking bans. The effectiveness of youth access laws is still disputed, however, as are the costs of public smoking … in localities that are strongly frequented by youths. In contrast, there is no evidence that a country-wide smoking ban … legal smoking age affected cigarette purchases by youths. Finally, state-level smoking bans appear to have reduced indoor …

It is well known that smoking causes severe adverse health effects, and it seems evident that governments are justified … conclude that the case for control measures aiming at the prevention of smoking initiation among adolescents is indeed strong …

This essay provides a survey of the evolution and the developments of bookkeeping, internal cost accounting and … writings from ancient Mesopotamia, and in the following discusses ages such as the ancient world of Greeks and Romans, the … present times. It is shown that the developments in bookkeeping and cost accounting have regularly been a reaction to …

In den vergangenen Jahren sind anhand der vormals internen Dokumente der Tabakindustrie die Verbindungen zwischen … verschiedenen medizinischen Disziplinen sowie prominenten Vertretern des Faches Public Health und der Tabakindustrie in Deutschland … Zusammenarbeit zwischen der Tabakindustrie und prominenten Vertretern der deutschen Arbeitsmedizin gespielt hat, ist dringend …

This paper explores how public organizations use accounting as a pedagogical instrument for educating individual … citizens. Drawing on conceptions of financial literacy and governmentality, our paper presents the findings of a qualitative … case study of German prisons and analyzes how accounting practices shape interactions between public organizations and …

While the health risks associated with smoking are well known, the impact on income distributions is not. This paper … extends the literature by examining the distributional effects of a behavioral choice, in this case smoking, on net marginal … NMSSTR than nonsmokers. In addition, as low-earnings workers have a higher smoking prevalence than high-earnings workers …

, among teenagers who smoke frequently, 46% of girls and 30% of boys are smoking in part to control their weight. This … for cigarettes is a derived demand. Public health efforts to reduce smoking initiation and encourage cessation may wish to …

This paper uses a discrete choice approach to investigate factors influencing starting and quitting smoking, in … exert a negative influence over decisions to start smoking, but their effect on quitting smoking is less clearcut. …

This paper uses duration analysis to investigate factors influencing starting and quitting smoking, in particular the …

multivariate 5 equation probit model. In that model, lifestyles (diet, exercise, alcohol consumption and smoking) are a function of … partial effects on lifestyle are much larger having accounted for health endogeneity. Accounting for unobservable variables …