Protecting the environment and the Earth's natural resources is one of the most important tasks for modern societies, economies, and countries. Changes in the environment have made climate protection a key task of state policy implemented at the local, national, and international. They also have caused such negative social manifestations as environmental radicalism and terrorism. The purpose of this paper was to analyze the capacity of state institutions to prevent environmental terrorism and radicalism, particularly in the Russian context, by identifying and prioritizing key challenges and countermeasures. A mixed-methods approach was adopted, involving both qualitative and quantitative analyses. Following the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines, a total of 35 articles and reviews were selected to provide a foundation for understanding eco-terrorism trends. Additionally, an expert survey was conducted with 44 qualified participants to rank problems and recommended actions. The Kendall concordance coefficient was used to assess the consistency of expert opinions. The authors conclude that low environmental awareness and insufficient cooperation between state institutions and environmental organizations are the most significant challenges in preventing eco-terrorism. To adequately and competently prevent environmental terrorism and radicalism in society, the prevention system must be based on clear and thoughtful actions by state institutions.

This paper presents a quantitative exploration of the functionality of cost accounting systems and their determinants in social welfare organizations. We conducted a questionnaire survey of managers of social welfare organizations running special nursing homes for the elderly and conducted a cluster analysis based on the data collected. The questionnaire was created based on the scales used in previous studies, with some new scales developed. For data analysis, the statistical analysis environment R was used. The clValid package of R was used to assess the validity of the cluster analysis. Based on the results of the analysis in this paper, it is expected that social welfare organizations that pursue cost leadership strategies and have a strong public interest orientation will benefit greatly by being able to utilize a highly functional cost accounting system. Such organizations will be able to improve their business efficiency by utilizing cost information, and their social contribution activities based on the resulting resources will truly be a contribution to public welfare. The findings from this study are of practical significance because they can be used by business managers of social welfare organizations to review the functionality of their cost accounting systems. We also focus on the degree to which nonprofit organizations focus on social contribution activities (in this paper, we call this public interest orientation). The public interest orientation of an organization is thought to affect the functionality of the cost accounting system in the same way as the organization’s strategy, but there has not been enough quantitative research on this point. By focusing on the public interest orientation of social welfare organizations, this study contributes to deepening our knowledge in this area.

The study focuses on the employees’ behavioral intentions towards the usage of disruptive technology in the industry. The digital technology application in consumer, retail, and hospitality, education and training, financial services, the health sector, infrastructure, government, and airports. The study objectives were to explore the possible adoption of innovation and creativity changes and their acceptance by the employees in the organization. To identify the variables impacting behavioral intention and analyze how these variables relate to perceived usefulness, attitude, perceived ease of use, facilitating conditions, and technology optimism. A structured questionnaire was used to collect data from 335 respondents, who were selected based on their relevance to the study objectives. The questionnaires were distributed through the Google Forms application, and the data were collected and analyzed periodically. The findings of the study provide valuable insights into the behavioral intention towards disruptive technologies in Kuala Lumpur and Putrajaya locations in Malaysia and highlight the significance of factors such as perceived usefulness, attitude, perceived ease of use, facilitating conditions, and technology optimism. The research contributes to the existing body of knowledge on Industry 4.0 by providing empirical evidence and practical implications for organizations seeking to leverage disruptive technologies in their operations management.