bluuebunny/crossref_metadata_2025_split huggingface dataset:
Financial Reporting, Tracking, and Analysis Practices Effect on Financial Performance of Commercial State Corporations in Kenya
Authors: Mwangi Nguyo Stephen , Nkuru Dr. Faith 
Published: October 2024

In Kenya, legislative acts by parliament establish state corporations to promote social and economic progress. The state corporations advisory committee has identified eight distinct categories of these entities, which include financial, commercial, industrial, regulatory, public universities, training and research, service, regional development authorities, as well as tertiary education corporations. Out of the 33 state corporations in commercial and manufacturing category, 18 fall under manufacturing while 15 are commercial-oriented and therefore by their operational nature expected to make profits or operating surplus. The study focused on the fifteen (15) profit-making state corporations. Most commercial state corporations are in a state of perennial loss-making. Their financial performance trend between 2016-2020, shows that out of the 15 corporations in the commercial sector, only four (26.67%) are sustainable from their operations. This leaves over 73.33% of them struggling to survive and have to depend on government funding to address their liquidity challenges. This study sought to assess the impact of financial reporting and analysis on the financial performance of commercial state corporations in Kenya. The study assumed a descriptive study design. The study used a census procedure since all fifteen State Corporations under the commercial category were studied. Data was analysed using descriptive and inferential statistics. The inferential statistics results indicate that financial reporting and analysis have a positive and statistically significant effect on financial performance of commercial SOEs. The study found that improved financial performance was observed upon conducting periodical operational budget estimations, capital project estimations, periodical cash flow projections, and comparison of actual costs and budget variance analysis. The management and finance department to ensure that financial reporting processes are strengthened to enhance accuracy, openness, and compliance with governing requirements.
Usages et appropriations du jeu vidéo Animal Crossing: New Horizonsen contexte de pandémie
Authors:   Homo Leudens
Published: October 2024

Cet article présente les conclusions d’une autoethnographie collective et d’une analyse textuelle assistée par ordinateur dont l’objectif est de comprendre pourquoi le jeu de simulation de vieAnimal Crossing: New Horizonsfut autant joué durant la pandémie et à quelles fins. En s’inspirant de la théorie des usages et gratifications, les auteur·rice·s identifient six besoins exacerbés par le confinement, que les joueur·se·s tentèrent de combler à l’aide du jeu : besoins d’interactions sociales, de repos, d’évasion, d’exutoire, de productivité et d’expression identitaire. L’article s’intéresse non seulement aux affordances du jeu et aux pratiques des joueur·se·s qui favorisent ou nuisent à la réalisation de ces besoins, mais aussi aux appropriations faites par les joueur·se·s pour adapter le jeu à leurs besoins spécifiques en contexte de pandémie.
Créativité et réflexivité dansAnimal Crossing: New Horizons. Quand la situation « en jeu » constitue un remède à la situation pandémique « hors jeu »
Authors: Chiapello Laureline 
Published: October 2024

Cet article montre que les jeux de construction, tels qu’Animal Crossing: New Horizons,sont des activités de design faisant appel à un agir créatif qui constitue un « remède » face à des situations difficiles comme celle de la pandémie de COVID-19. Pour ce faire, il s’appuie sur une vision pragmatiste de la créativité en design, articulée autour du concept de « situation » provenant des travaux de Donald Schön et d’Hans Joas. Suivant une approche autoethnographique, l’auteure explique commentAnimal Crossing: New Horizonslui a permis d’être créative et réflexive durant le confinement.
Implementation of the environmental protection policy in agriculture
Authors: Muhlinina Mariya  Mihailovna 
Published: October 2024

The article analyzes a number of legal aspects of the implementation of state policy in the field of environmental protection in agriculture. The subject of the study is the legal norms governing the state policy on environmental protection in agriculture. The purpose of this study is to analyze the negative impact of agricultural activities on the environment and the existing organizational, legal and economic mechanisms for the conservation of natural resources and environmental protection, as well as to formulate conclusions and proposals based on this analysis to improve legal regulation in the field of agricultural development in our country. The relevance of the study is related to the development of an important issue – the implementation of environmental protection reform in Russia at the present time, which is carried out mainly by economic measures aimed at motivating social environmental responsibility and economic stimulation of economic entities to ensure the environmental safety of their activities. The author used formal legal, dialectical, systematic methods, as well as other general scientific methods. The article analyzes the provisions of the Federal Law of the Russian Federation "On Environmental Protection", as well as the new Strategy for the development of agro-industrial and fisheries complexes for the period up to 2030, where serious emphasis is placed on import substitution as one of the key landmarks of Russia's development. It seems obvious that it is necessary to continue improving legal regulation and strategic planning in the direction under study. As a recommendation for improving legislation, the author proposes an addition to the formulation of one of the six goals of the state agrarian policy formulated in the Federal Law of the Russian Federation "On the Development of Agriculture", which is necessary in order to bring the goal in line with the constitutional norm. The key result of the state policy on environmental protection in agriculture should be the sustainable development of agriculture. The author notes the intensification of work on the implementation of the Russian scientific and technical program for the development of agriculture and promising areas of state policy.
Feringas and Galgai expansion in the Terek and Argun interfluve in the XV-XVIII centuries.
Authors: Albogachiev Magomed Mikhailovich 
Published: October 2024

The subject of the research in the article is the question of the Galgai expansion in the interfluve of Fortanga and Argun in the XV–XVIII centuries, in the context of the question of the tribal affiliation of the Ferings from the Akka folk legend about the Ferings. The analysis of information from historical sources related to these issues is carried out. The purpose of this article is to show the Galgai presence in the interfluve of Fortanga and Argun in the XV–XVIII centuries, as well as their connection with the mythical Feringami people, who, according to information from the Akka legend, came from the "Galgai societies" around the XV century, seized the upper reaches of the Gekhi River and tried to subjugate this territory through its colonization and the spread of the Christian religion among the local pagan population. To achieve this goal, the author has attracted a significant amount of scientific literature and archival data, comparing them with information from Ingush and Chechen folklore. In the course of the study, the author comes to the conclusion that the in XV–XVIII centuries there was an active expansion of the Galgai tribes in the interfluve of Fortanga and Argun and their colonization of this territory. This is reflected in some Chechen legends. After the crushing blow inflicted in the XVI century by the Kabardino-Nogai army, the Galgaevites were forced out of the flat territories. However, in the second half of the XVII century, led by Etagai Agishbatoysky and with the support of the Avar princes Turlov, they managed to liberate the flat lands between Argun and Terek from the Nogais, after which they founded their settlements here. The relevance of this article lies in the fact that it additionally highlights an important issue for the study of the main migration routes of Ingush tribes in the XV–XVIII centuries.
Organization of service for the protection and escort of persons detained in the Russian Empire in the period 1718-1917 on the example of the Peter and Paul Fortress.
Authors: Soloveichik Maksim Vyacheslavovich 
Published: October 2024

The subject of the study is the specifics of the organization of the service for the protection and escort of persons detained in the Russian Empire in the period 1718–1917, using the example of the Peter and Paul Fortress. The object of the study is the main directions of organizing the activities of the Peter and Paul Fortress as a place of detention in our country for the protection and escort of persons held in it in the period 1718–1917. Studying the history of the experience of organizing the activities of places of detention in our country is necessary to understand the origins of the requirements for the organization of security and escort services for persons held in modern similar institutions. After all, ensuring security during protection and escort is part of the overall national security of modern Russian society. Research method: general scientific research methods (analysis, synthesis, description, comparison) were used, the basis was the dialectical method of cognition. It was important to study the historical experience of the organization of this service and to trace its transformation and change of tactical techniques for its improvement during the time indicated in the title in order to understand the main weaknesses of these activities. The scientific novelty of the study lies in the fact that it was proved that during the specified historical period, only constant vigilance during the guard and escort service in relation to persons in custody made it safe for the employees themselves and for the citizens of the country. It is concluded that the measures for protection and escort on the basis of the specified place of detention were improved depending on the behavior or actions of the persons held in it. Therefore, every modern employee of the convoy service of our time should remember that any tricks of persons in custody will be stopped if you are brave, vigilant and resolute. In this regard, it is important to conduct classes and trainings based, among other things, on the experience of previous generations of convoy units, since the tricks of detainees may be repeated over time, taking into account the development of new technologies.
Interior Minister A.A. Makarov and the newspaper campaign against Grigory Rasputin in public opinion (January-March 1912)
Authors: Sichev Nikolai Fedorovich 
Published: October 2024

The article is devoted to the activities of the Minister of Internal Affairs A.A. Makarov during the newspaper campaign against Grigory Rasputin in January-March 1912. In preparation for the elections, the leader of the Octobrist party, A.I. Guchkov, decided to use attacks on the government and the supreme power as the main tool, one of which was a newspaper campaign against Grigory Rasputin, who was close to the imperial court. Nicholas II demanded that the Minister of Internal Affairs stop publications of this kind, however, Makarov could not fulfill the emperor's instructions, and the newspaper campaign stopped only in the spring of 1912 in connection with the events at the Lena gold mines. Public opinion reacted to the current situation by spreading persistent rumors about the imminent resignation of the Minister of the Interior, however, the emperor postponed the adoption of this decision. The study of this problem allows us to reconstruct one of the mechanisms of political struggle in the form of newspaper campaigns and assess its impact on the functioning of the "updated" state system in the Russian Empire at the beginning of the twentieth century. The methodological basis of the research is both general scientific methods (analysis, descriptive method) and general historical methods (historical-comparative, historical-systemic), which allows us to create a complete picture of the domestic political situation in Russia at the beginning of 1912. This study has a scientific novelty, since this problem is currently poorly studied and is mentioned in historiography in the context of other plots. In addition, the research is based on archival materials, as well as publications in periodicals of the early twentieth century, introduced into scientific circulation in recent times. The following conclusions were formulated in the course of the study: 1) The Rasputin theme temporarily left the pages of periodicals and did not lead to the immediate resignation of A.A. Makarov, but, nevertheless, significantly damaged the reputation of the minister in socio-political circles. 2) Nicholas II was somewhat disappointed in Makarov, since the newspaper campaign against Rasputin affected the private life of his family, and Makarov, in turn, could not comply with the emperor's request to stop publishing materials about the "Siberian elder".
Comparative analysis of modern concepts of hybrid warfare
Authors: Machnev Ilya Petrovich 
Published: October 2024

The term "hybrid war" is currently one of the actively discussed in the context of the geopolitical processes taking place between the countries of the collective West on the one hand, Russia and China on the other. However, there are many different theoretical concepts of the term "hybrid warfare" in the research field, which creates a certain terminological confusion, which consequently leads to an incomplete understanding of such a term. Thus, in this study, foreign and domestic concepts of the term "hybrid war" were presented, analyzed and systematized, and the problem of politicization of this term was also identified. The subject of the study is the analysis of the theoretical concepts of the term "hybrid warfare". The object of the study is hybrid warfare. The purpose of the study is to identify the main concepts of hybrid warfare and compare them. The research methodology is based on general scientific theoretical methods such as analysis, generalization, comparison, deduction and induction, as well as special methods, namely the method of critical analysis of discourse, the method of historical analysis and the main methods of historical research, in particular, the comparative historical method and typologization. The results of this research are the disclosure of theoretical concepts of foreign and domestic scientists, as well as their systematization, comparison and analysis of their content in the context of discourse. The novelty of this study lies in a comprehensive comparison and analysis of various concepts of the term "hybrid warfare", which allows us to reveal the understanding of such a term from the point of view of researchers from Western countries and from Russia. Despite the existing concepts of hybrid warfare, it is concluded that the question of understanding such a war remains debatable. In conclusion, it is worth noting that this work will be a useful tool for in-depth theoretical research in the field of hybrid warfare, since this study identifies and systematizes the main scientific works related to the study of such wars, as well as analyzes their content.
Self-formation and hidden aggression: ethical issues in self-therapy documentaries
Authors: Bai Duo 
Published: October 2024

The object of the study is a Chinese documentary about self-therapy. Documentaries about self-therapy have become the main focus of the work of young Chinese documentary filmmakers over the past two years. They often act in front of the audience as victims in the family. Such films are mostly very touching. Directors are often rated as brave and courageous, as they openly talk about their traumatic experiences, directly confront their parents and demand that they admit their mistakes. However, behind all this, serious ethical problems related to the shooting method remain unnoticed. The author analyzes in detail the film "Small Talk", a representative of Chinese documentaries about self—therapy. Special attention is paid to the rhetorical techniques used by director Huang Huidu in the film. The aim of the study is to compare the camera with a tool that promotes communication and self—reflection, rather than with a weapon of violence and self-defense. To study the texture of the film, a strategy of reading with commentary is used, perspectives are involved, knowledge of jurisprudence and psychoanalysis is used to question the authenticity of the first-person narrative, and ethical problems in the director's approach are indicated. The novelty of the research lies in the development of the ethical aspect identified by Paul Arthur in his study of documentaries about self-therapy, namely "murder on screen", which is insufficiently studied in subsequent studies. The study argues that in order to study the ethical aspects of documentaries about self-therapy, it is necessary to analyze the rhetorical actions of the director. Thereby finding out how he hides his aggressiveness. The study found that the director, firstly, creates an image of the victim, thus allowing the audience to listen to his story sympathetically, but ignores the violence to which the mother is subjected during filming, namely: reveals the mother's private life without permission, forcibly forces her to act, deprives her of her voice and distorts her image. Secondly, the director took on the role of an analyst to convince the audience that the film reflects objective facts, not subjective ones. The study convinces that the director's self—medication methods are unscientific, therefore, the cure in the finale of the film is false.
Using British and American аdvertising texts in teaching English to students of a technical University
Authors: Vasilieva Yuliya Sergeevna , Ostashevskaya Elizaveta Yur'evna 
Published: October 2024

The article analyzes one of the modern trends in the methodology of teaching foreign languages – the use of combined and text advertising as a means of teaching English at a technical university. Advertising texts contain a wealth of material about cultural realities, reflect the value system of a foreign-speaking society, thus providing access to information about traditions, customs, historical facts and much more. Due to this, they can be used as one of the most effective resources in teaching foreign languages. Such texts can be used in a variety of educational situations for various purposes. Advertising texts are suitable for solving a wide range of methodological problems. The subject of this article is to study the use of advertising texts in foreign language lessons. The following methods were used in the work: descriptive, the method of contextual analysis, elements of component and logical-semantic analysis, the method of field structuring, as well as pedagogical methods. The scientific novelty of the research results is determined by an integrated approach to the study of vocabulary of an advertising text, taking into account its phonetic, grammatical and morphological characteristics. This study defines the role of advertising texts for society at the present time, lists and describes the main components of an effective advertising text, as well as the linguistic means used by advertisers to increase the effectiveness of advertising texts. The article presents examples of lexical, stylistic and grammatical techniques based on the material of American and English advertising texts of popular brands. The practical significance of the work lies in the possibility of using the results obtained in lexical practice, as an educational material in English classes. These materials will help the teacher to diversify and modernize the content of practical English classes at a technical university.
Historical retrospective of the administrative-territorial division of the Russian Empire and regional administration in the work of K. I. Arsenyev "Statistical Essays of Russia"
Authors: Morozov Alexander Aleksandrovich 
Published: October 2024

The object of the research is the fundamental work of the famous Russian scientist of the first half of the XIX century K. I. Arsenyev "Statistical essays of Russia". The author provides a brief overview of the content of each of the essays. Special attention is paid to a detailed analysis of the history of the reforms of administrative-territorial division and public administration in the Russian Empire described in the work under study. All the changes that took place in this area from the beginning of the reign of Peter I to the middle of the XVIII century are considered in detail. Various decrees, instructions and other official acts on the management of regions are given and their significance is analyzed. The process of changes in the territorial structure of the Russian Empire and their causes are analyzed. The article highlights the division of the country into spaces proposed by Arsenyev, taking into account natural and economic characteristics. The methodology of the work is based on the principles of historicism, reliability and scientific character. A historical-comparative approach and theoretical methods such as analysis, synthesis and generalization were used. Based on a detailed study and analysis of the works of K. I. Arsenyev and especially his most famous work "Statistical Sketches of Russia", a conclusion was made about the undoubted historical and scientific value of his scientific heritage. The study of his work allows us to trace how the administrative-territorial division of Russia was improved from the beginning of the XVIII to the middle of the XIX century and state policy was changing in order to optimally manage a centralized state. Analyzing the historical decrees cited by Arsenyev, it can be concluded that the main goals of the regional policy of the empire were the political and economic integration of the country, the establishment of its social, legal and administrative homogeneity, but taking into account regional peculiarities. It should also be emphasized that the division of the territory into spaces proposed by Arsenyev was the basis for further formation of zoning ideas. Conclusions are drawn about the importance of Arsenyev's works for the subsequent development of the national school of zoning and regional management.