<abstract xmlns="http://www.w3.org/1999/xhtml">

An employee’s organizational commitment is essential to a firm’s success and performance. Past research reports mixed relationships between future time perspective and commitment. Recently, research has supported several moderating variables for this relationship. The current study tested organizational cynicism as a potential moderator. The sample consisted of 301 university alumni working in a variety of industries. The cross-sectional data supports an interaction between future time perspective and organizational cynicism on an individual’s affective and continuance commitment level. Data failed to support an interaction effect on the employee’s normative commitment.
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Why Commit When the Future is Bright? The Interactive Effects of Future Time Perspecitve and Organizational Cynicism

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The implementation of chatbot technology is evolving rapidly in the banking industry, yet customer acceptance is behind. The aim of the present paper is to identify the factors that influence consumers’ intention to use chatbot technology applied in the banking industry. The measurement development and hypotheses were based on the technology acceptance model extended with compatibility, customers’ perceived privacy risk and awareness of the service. The sample contains 287 respondents, out of whom 24% have previously used a banking chatbot. The measure items were validated by a measurement model and hypotheses were tested using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The findings highlight the importance of perceived compatibility and perceived usefulness in the adoption of banking chatbot technology. Awareness of the service has an effect on perceived ease of use, perceived privacy risk, and it indirectly affects usage intention of banking chatbots through perceived usefulness. Also, perceived ease of use influences perceived usefulness, and perceived compatibility has an effect on both perceived ease of use and perceived usefulness. Perceived ease of use and perceived privacy risk show no effect on usage intention.
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Banking with a Chatbot – A Study on Technology Acceptance

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Risks related to fair value (FV) estimates and their impact on the audit process represent a crucial topic in accounting and audit literature. Therefore, this paper focuses on one of the influential factors of FV estimation and related risks in audit missions, <italic>i.e.</italic> the valuation process performed (provider and measurement). In doing so, it addressees a less analysed FV level of estimation – level 3 according to IFRS 13, ’the models’, for the case of tangible assets. An experiment is conducted on a group of auditors, members of the Romanian audit professional body. The results reveal that, if the internal control quality is high, auditors differentiate between FV providers in the case of: FV measurement, i.e. income valuation approach versus cost approach, which implies additional effort for verification and risk of misstatement, when the estimation is provided by a third party instead of management. These findings could be related to the volatility of the investigated economic context and the respondents’ level of knowledge and expertise. We infer that respondents have a moderate understanding of valuation logic and methodology while excessively relying on their own valuator.
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Challenges Faced By Auditors When Estimating Fair Values. An Experiment in an Emerging Economy

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In the time of the COVID-19 pandemic the importance of distance learning is being enhanced, while formal, full-time, face-to-face university education is being converted to distance learning. The study explores the role of the Universities in distance learning market and reveals the factors that influence the students’ university choice. The regional embeddedness of higher education in the Western Transdanubian region is analysed, highlighting the catchment areas of the region’s universities. The educational commuting of distance learning students to the region increases purchasing power, has a positive impact on the rental market, the labour market and can boost future settlement. Commuting, university selection and training selection behaviours of correspondence and distance training of students is examined using questionnaires. The aim is to establish whether the university selection of correspondence training students is influenced by distance and by the characteristics of the student‘s place of residence. The findings show that distance is one of the main factors during the university-selection process in the case of any kind of distance learning.
</abstract>

The Regional Structure of Higher Education and the Role of Distance Learning

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Total factor productivity is an important driver of economic growth. It is therefore important to understand its determinants. This will help to enhance it and accelerate economic growth. The objective of this paper is therefore to investigate drivers of total factor productivity in Angola. The investigation covers the period 1995 – 2018. It is conducted for selected sectors of the economy. The results show that foreign direct investment has a positive effect on total factor productivity in all sectors. Increase in openness of the economy and depreciation the exchange rate have a positive effect on total factor productivity in the manufacturing sector. However, an increase in these two variables is associated with a decrease in total factor productivity of the primary and service sectors. The results indicate that a rise in inflation is associated with a decrease in total factor productivity in the manufacturing and service sectors. However, an increase in inflation is positively associated with an increase in total factor productivity in the primary sector. Increase in official development assistance impact negatively on total factor productivity in the primary and service sectors. This variable has a positive effect on total factor productivity of the manufacturing sector. The implication of these results is that Angola should pursue policies that attract foreign direct investment in order to ensure sustainable total factor productivity growth. The impact of other drivers such as openness of the economy, inflation, official development assistance and exchange rate depends on sectors. This implies that it is important for Angola to implement policies, which are specific to sectors. This will help to enhance the growth of total factor productivity.
</abstract>

Modelling Total Factor Productivity in a Developing Economy

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Studia Universitatis Babes-Bolyai Oeconomica

 The journal is an official publication of the Faculty of Economics and Business Administration, Babeș-Bolyai University, from Cluj Napoca. It is focused on scientific research of general interest in a broad range of disciplines, including:   macro- and microeconomics  economic policy  international and public economics  urban, rural and regional economics  finance and banking  accounting and audit  marketing  management and business  statistics, econometrics, and other quantitative methods  mathematics, game and decision theories  The journal is edited by an international board of editors, which ensures access to an international pool of referees and guarantees a high standard of contributions. The journal maintains a balance between theoretical and empirical work.  Rejection Rate   40%   Archiving  Sciendo archives the contents of this journal in Portico - digital long-term preservation service of scholarly books, journals and collections.  Plagiarism Policy  The editorial board is participating in a growing community of Similarity Check System's users in order to ensure that the content published is original and trustworthy. Similarity Check is a medium that allows for comprehensive manuscripts screening, aimed to eliminate plagiarism and provide a high standard and quality peer-review process. 