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Exploring the Links Between IT Tools, Management Accounting Practices and SME Performance : Perceptions of CFOs in Ireland
(2022) Cleary, Peter; Quinn, Martin; Rikhardsson, Pall; Batt, Catherine
Notwithstanding its sectoral importance to wealth creation and employment, research on the role of management accounting in small and medium-sized enterprises (SMEs) is limited. This paper first examines the perceptions of chief financial officers (CFOs) on the impact of information technology (IT) tools on management accounting practices (costing, budgeting, and performance management). Secondly, it examines how CFOs perceive these management accounting practices are affecting the performance of their SMEs. The study is based on a survey of CFOs in Irish SMEs. We propose a conceptual model of these relationships. We use partial least squares (PLS) to analyse the data from the 109 participating CFOs. The results show a significant positive relationship between IT tools and all three management accounting practices, along with significant partial support for how CFOs perceive management accounting practices impacting the performance of their SMEs.
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COVID-19 -related emotional impact and experiences, Family Income, and Sleep Hygiene of Early Appalachian Adolescents
(2024) Layman, H.; Lilly, CL.; Dino, G.; Jarrett, T.; Richel, C.; Kristjansson, AL.; Department of Psychology
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Adolescent Caffeine Use and Problematic School Behavior: A Longitudinal Analyses of Student Survey Data and Teacher Observations
(2024-12) Kristjansson, A.L.; Lilly, C.L.; Mann, M.J.; Smith, M.L.; Kogan, S.M.; Layman, H.M.; James, J.E.; Department of Psychology
Introduction: Caffeine is a psychostimulant possessing arousal, motor activation, and reinforcing properties, which is consumed daily by most adolescents aged 12–19 years. Although current understanding of the implications of adolescent caffeine consumption for school behaviors remains incomplete, studies have shown that in addition to acute effects of the drug, in common with other habit-forming psychoactive substances, regular use leads to physical dependence, evidenced by recurring negative withdrawal symptoms. Methods: Employing two waves of longitudinal data, we tested the prospective association between daily caffeine use and homeroom teacher-observed self-control and problem behavior in a sample of middle-school students in 20 schools in West Virginia in the United States. Caffeine was operationalized with two dichotomized variables, daily consumption of <100 mg, and daily consumption of >100 mg, versus no daily use. Gender, mother's education, family financial status, social support by primary caregiver and adults in school, and school climate, were applied as covariates in linear mixed models. Results: Daily caffeine use of >100 mg was robustly and inversely associated with self-control and positively associated with problem behavior. Conclusions: Caffeine consumption and associated withdrawal symptoms may be an important factor in problematic school behavior among adolescents. Recent advent of highly concentrated caffeine products (e.g., caffeine “shots”) commonly marketed directly at youth, should give rise to concerns including consideration about limiting caffeine consumption among children and youth.
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How the media frames Arctic mining as a rush
(2026-08-18) Middleton, Alexandra; Østergaard, Rikke; Karlsdóttir, Anna; Johnstone, Rachael Lorna; Faculty of Law; Centre for Doctoral Studies
Mainstream media frequently portray the Arctic as the next great frontier for critical minerals. This article distinguishes analytically between broader political discourses, journalistic frames, and specific narrative metaphors. Employing a deductive frame analysis, the study systematically reviews mainstream news media and selected grey literature using a set of pre-defined keywords to identify salient linguistic markers, followed by an in-depth interpretive analysis of how these terms are mobilized to produce meaning. By pre-selecting the generic frames of “economic consequences” and “conflict”' our findings demonstrate how the media operationalises these frames to make them highly salient in the coverage. These frames are reinforced through urgency metaphors, most notably the language of a “rush” or “race”, which serve to concretize wider geopolitical discourses of mineral “criticality” and national security. At the same time, the framing of the Arctic as a strategic resource frontier marginalizes alternative perspectives, particularly those foregrounding decolonisation, Free, Prior, and Informed Consent (FPIC), and Indigenous Peoples’ rights.
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Possible role of caffeine in nicotine use onset among early adolescents. Evidence from the Young Mountaineer Health Study Cohort : Evidence from the Young Mountaineer Health Study Cohort
(2023-05-11) Kristjansson, A.L.; Kogan, S.M.; Mann, M.J.; Smith, M.L.; Lilly, C.L.; James, J.E.; Department of Psychology
Background Preventing nicotine use onset among children and youth is an important public health goal. One possible contributor that has received little empirical investigation is caffeine use. The goal of this study was to examine the possible contribution of caffeine to nicotine onset during early adolescence. Methods We used data from the Young Mountaineer Health Study Cohort. Survey data were collected from 1,349 (response rate: 80.7%) 6th grade students (mean age at baseline 11.5 years) in 20 middle schools in West Virginia during the fall of 2020 and spring of 2021. We limited our analyses to students reporting never having used any form of nicotine at baseline. Logistic regression was employed in analyses. Results Approximately 8% of participants reported having used nicotine at least once between baseline and the follow-up, and 4.7% reported solely using electronic nicotine delivery systems (ENDS) and no other forms of nicotine. In multivariable analyses, we controlled for many environmental, social, and behavioral variables known to influence nicotine use such as alcohol use, peer substance use, and perceived access to nicotine. We formulated our main independent variable, caffeine consumption, as continuous deciles. Any nicotine use, as well as ENDS use only at follow-up, were modeled as dependent variables. Caffeine was significantly associated with nicotine use in both models with ORs of 1.15 (1.04-1.27) and 1.13 (1.00-1.28). Conclusions Caffeine consumption among 6th grade non-nicotine users was associated with nicotine use at approximately 6-months follow-up.

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