IFRS 16: come cambiano la trasparenza e la comparabilità dei bilanci

Il principio contabile IFRS 16 “Leases” ha stravolto la modalità di contabilizzazione delle locazioni passive portando a rappresentazioni di bilancio completamente diverse che rendono le informazioni dei bilanci 2019 e successivi non comparabili con quelle degli esercizi precedenti e, parimenti, non comparabili con quelli redatti secondo regole contabili diverse. Qual è stato l’impatto della prima applicazione dell’IFRS 16 sulle performance delle società quotate italiane? Con la ricerca si è cercato di dare una risposta a tale interrogativo al fine di trarre spunti e considerazioni sulla qualità della “nuova” informativa economico finanziaria prescritta dai principi contabili internazionali

Feeding Difficulties in Late Preterm Infants and Their Impact on Maternal Mental Health and the Mother–Infant Relationship: A Literature Review

Late preterm infants constitute the largest subset of premature infants and are more likely to experience feeding issues leading to delayed oral feeding independence and low breastfeeding rates. Considering the increased parental concern about their infants’ nutrition and growth, we performed a literature review to provide an update on the feeding challenges faced by late preterm infants and the impact of these issues on maternal mental health and the mother–infant relationship. Based on our findings, late preterm infants have a high prevalence of feeding difficulties which need to be addressed by targeted support interventions to promote breastfeeding success and the establishment of a harmonious dyadic interaction between the mother and her infant, all of which contribute to the prevention of altered feeding behavior later in life. There is still a need for additional research to develop a standardized and shared strategy that can be proven to be effective. Should this be accomplished, it will be possible to offer appropriate support for mothers, encourage the oral skills and maturation of late preterm infants, and improve the relationship quality within the dyad