2025_Early Access

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    Understanding university students’ adoption of ChatGPT: A TAM-based exploration of key factors
    (2025-10-03) Agnihotri, Parul; Chen, Song
    The rapid rise of AI chatbots like ChatGPT has spurred growing interest in understanding the factors that influence their adoption, especially in educational settings. This study focuses on identifying the key elements that shape university students’ intentions to use ChatGPT, using the technology acceptance model (TAM) as the theoretical foundation. The research integrates core constructs such as perceived ease of use (PEU), perceived usefulness (PU), perceived risk, trust, and technostress to examine their influence on the intention to use (IU) ChatGPT. Survey data from Indian university students were analyzed using the Smart PLS structural equation modeling technique. The findings reveal significant relationships between PEU, PU, and IU. Specifically, PEU emerged as a strong determinant of both PU and IU, underlining the importance of a user-friendly, intuitive interface in promoting ChatGPT adoption. Additionally, perceived risk was found to negatively impact IU, suggesting that addressing concerns related to privacy and misinformation is crucial for fostering trust and encouraging use. Although technostress had a smaller effect, it still played a notable role, indicating that the stress associated with using new technologies needs to be managed effectively through support mechanisms. Interestingly, trust did not significantly affect IU, challenging assumptions about its role in AI-driven technology adoption. This raises important questions about the specific factors that contribute to trust in such tools. The study’s findings reaffirm the relevance of TAM constructs in understanding ChatGPT adoption while also highlighting the importance of emotional and cognitive factors, such as perceived risk and stress. These findings contribute to the growing academic discussion surrounding AI chatbot adoption and offer actionable insights for AI developers, educators, and policymakers. This research highlights the importance of addressing both technical and emotional factors to ensure broader acceptance and effective use of AI technologies like ChatGPT in learning environments.
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    Exploring philanthropic behavior and tax incentives: Motivations and trends in individual giving in the Czech Republic
    (2025-10-03) Jarolimova, Blanka
    Philanthropy is defined as accommodating behaviour towards other members of society, usually through charitable donations. Charity forms a significant part of the income for the non-profit sector in many countries and is often directly supported through government tax policies. This article focuses on new empirical findings and applicable conclusions. It discusses the development of individual giving, motives, causes, and effects of philanthropic behaviour of individual donors in the Czech Republic. The tax incentive in the form of a tax deduction for donations means that the taxpayer bears part of the value of the donation, and part is transferred to the state by the taxpayer using the tax savings equal to the tax rate. Emphasis is placed on how current government policy, through charitable tax deductions from income tax, directly affects the volume of philanthropy in the economy. Philanthropy in the Czech Republic has unique characteristics influenced by its historical, cultural and economic context. This paper examines the motivations behind individual giving in the Czech Republic and evaluates the role of tax incentives compared to other motivators such as personal satisfaction and altruism. Utilizing a survey of 1,050 respondents, combined with regression and correlation analyses, the study reveals that tax incentives are a minor motivator for most donors, with only 2% identifying them as their primary reason for giving. Instead, personal satisfaction and altruism dominate as the most significant motivations. Additionally, while higher-income donors are more likely to utilize tax benefits, many remain unaware of these opportunities. The findings suggest the need for increased awareness campaigns and better integration of tax benefits into fundraising strategies. The study contributes to philanthropy by providing empirical insights specific to the Czech Republic and comparing these findings with existing literature.
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    The effect of digital intensity on the financial performance of enterprises in Central and Eastern European countries
    (2025-10-03) Tran, Trang Lam Quynh; Kovacs, Sandor; Herdon, Miklos
    This study investigates the significance of information and communication technology (ICT) adoption, referred to as digital intensity (DI), and its impact on the financial performance of businesses in the manufacturing, utilities, and transportation sectors within Central and Eastern European (CEE) countries. The primary research question focuses on how DI and its components influence key financial indicators across these industries. This study uses data from the EUROSTAT, ENT2 (Comprehensive Enterprise Database), and EMIS (Emerging Markets Information Service) databases to examine financial and digital indicators for 2017–2022. The timeframe was selected to account for methodological changes in EUROSTAT and EMIS reporting. To explore these relationships, the study employs multiple factor analysis (MFA), which integrates interrelated variables from distinct blocks, including DI, profitability, indebtedness, and liquidity. Initially, separate principal component analyses (PCAs) were conducted on each variable block, followed by normalization. A global PCA was then performed on the balanced blocks to map variable relationships in a reduced-dimensional space. The MFA approach also facilitates the visualization of clusters and observations, offering insights into the diverse impacts of DI. The findings reveal that DI significantly affects financial metrics, such as profitability, indebtedness, and liquidity, with integration support systems playing a pivotal role in enhancing profitability and liquidity while mitigating debt. Furthermore, improvements in internet speed and accessibility are associated with enhanced financial performance. This empirical evidence underscores the potential of strategic investments in digital infrastructure and technology to enhance financial resilience and maintain competitive advantage in a digitalized economy. The study highlights a critical gap in the literature concerning the sector-specific effects of DI on financial performance in CEE industries and emphasizes the need for tailored digital strategies that account for the unique distribution channels and customer characteristics of each sector.
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    A bibliometric overview of job demands-resources theory literature
    (2025-09-18) Sengullendi, M. Fatih; Kurt, Enes
    This study aims to provide a comprehensive overview of the literature on job demands and resources (JD-R) theory and uses bibliometric analysis. A total of 688 articles and 204 journals published in the Web of Science database are included in the analysis. The study first provides an overview based on bibliometric indicators such as publication trends, influential journals, and prominent authors. Then, the thematic structure and relationship networks of the JD-R literature are examined using advanced bibliometric methods such as co-word analysis, citation, and co-citation analysis. Through these methods, the development of the field of JD-R theory is mapped, key concepts are identified, and critical studies, journals, authors, and subtopics are revealed. According to the results of the study, two significant findings were obtained: i) the literature on JD-R theory focuses predominantly on core concepts such as burnout, work engagement, job demands, and job resources; and ii) JD-R theory is increasingly being integrated with broader topics, proactive behaviors, organizational dynamics, and work-life balance. This research has not been found to have a comprehensive bibliometric analysis study conducted on the basic framework of JD-R. This study examines scientific research conducted with JD-R using bibliometric analysis methods. It presents important findings regarding the past, current status, and methods of developing the theory in business and management disciplines.
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    Environmental innovation and green low-carbon transitions: The moderating role of green regulatory pressure
    (2025-08-01) Pu, Tingqian
    Environmental innovation is widely recognized as a key driver of sustainability, reducing greenhouse gas emissions and enhancing resource efficiency. However, the mechanisms through which it contributes to green low-carbon transitions remain underexplored, particularly in the context of varying regulatory environments. This study examines the relationship between environmental innovation and green low-carbon transitions, focusing on the moderating role of green regulatory pressure. Using panel data from 277 prefecture-level cities in China between 2012 and 2021, the analysis reveals that environmental innovation significantly advances green low-carbon transitions, demonstrating its transformative potential in driving sustainable economic development. However, green regulatory pressure negatively moderates this relationship, diminishing the positive effects of environmental innovation. These findings underscore the dual-edged nature of green regulatory pressure, highlighting how excessive regulatory intensity can constrain innovation effectiveness. By providing a comprehensive analysis of the interaction between environmental innovation and regulation, this study offers actionable insights for optimizing environmental policies and addresses critical research gaps, particularly in the context of emerging economies.