The presented article focusses on the analysis of perception of the university social responsibility through the eyes of Slovak university students. The aim is to compare how the values, efficiency of the organisation (university), and the educational process influence the perception of social responsibility among university students themselves. The research is based on the application of quantitative methodology towards the evaluation of differences and similarities in perceptions using two types of tests for statistical analysis, comparative (Mann-Whitney U test) and correlational (bivariate correlation matrix of Spearman’s rho).The results of the research provide a deeper understanding of how universities can shape students’ approach to social responsibility through their values and educational processes, which has important implications for the development of university policies and practices.

This study employs a mixed-methods approach to explore the financial ramifications and perceived hurdles of adopting international accounting guidelines on asset value reduction in small and medium-sized enterprises (SMEs) in Barranquilla, Colombia, over a recent multi-year timeframe. Through scrutiny of fiscal data and thorough dialogues with SME leaders and finance professionals, the investigation unveils significant industry-specific variations in the monetary impact of embracing these global standards. Manufacturing SMEs are found to shoulder a weightier burden compared to their counterparts in the service sector. The research underscores the pivotal role of perceived standard intricacy in molding the financial outcomes for SMEs, even when accounting for factors such as acquaintance with the guidelines and professional tenure. These discoveries augment our comprehension of global accounting standard adoption in emerging economies and accentuate the necessity for bespoke support mechanisms to assist SMEs in traversing the complexities of implementing these international norms. The insights gleaned from this inquiry can guide policymakers and accounting authorities in crafting sector-specific directives and resources. Such targeted assistance can aid SMEs in harmonizing with worldwide accounting practices while curtailing potential adverse effects on their fiscal performance.

This article explores the application of the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) framework in the context of integrating self-driving tractors into agricultural practices. With a focus on understanding the factors influencing the acceptance and adoption of this transformative technology, we delve into the implications for farmers, industry stakeholders, and the future of sustainable agriculture and rural tourism.

This article aims to elucidate governance primarily from the perspective of collaboration and leadership in managing disasters. This article studies the case of Indonesia, a country with frequent and complex nature of disasters, located on the Pacific Ring of Fire to analyze its disaster management system and draw out implications from its experience. The method used is a qualitative comprehensive and systematic review from national and international earthquake occurrences. The finding is that Indonesia is simultaneously carrying out disaster management which is not contradictory but complementary. The importance of collaboration is imposed and recommendations are offered on rectifying collaborative activities’ value. Modern leadership strategies suggest that acquire their power from effective strategies and transformational power rather than standard operating procedures. This paper provides lessons on how to organize earthquake management through aspects of collaboration and leadership effectively. The author suggests optimizing the potential of the community by providing special assistance to increase disaster management efforts.