This article examines the history of Russian colonization in Kazakhstan, focusing on identity, resistance, and independence within Russia’s neo-imperial ambitions. It addresses the socio-political barriers in postcolonial Kazakhstan due to ties with Russia and explores how the Soviet migration policies shaped Kazakhstan’s demographic and political landscape. The study outlines the phases of Russian colonization, contrasting Russian narratives of a civilizing mission with Kazakh perspectives on exploitation and cultural erasure. Using postcolonial theory, it deconstructs these narratives and reveals power dynamics. Kazakh literature and poetry are analyzed as mediums of resistance, emphasizing the horse as a symbol of cultural identity. The article concludes by discussing the post-Soviet cultural transformations and the role of literature in nation-building, highlighting the importance of reclaiming cultural symbols and myths for understanding Kazakhstan’s colonial history and postcolonial transformation.

The ability to take advantage of new digital solutions and technology will give companies a competitive edge, and operational optimization remains a major concern. A significant area of risk is cyber security because software-based technologies are integral to ship operations. Particular emphasis has been placed on the vulnerabilities of the Global Navigation Satellite System (GNSS), since it is an essential part of many maritime facilities and hence a target for hackers. Presently, research has shown that increased integration of new enabling technologies, like the Internet of Things (IoT) and big data, is driving the dramatic proliferation of cybercrimes. However, most of the attacks are related to ransomware attacks and/or with direct attack to the information technology (IT) and infrastructure. Nevertheless, there is a strong trend toward increased systems integration, which will produce substantial business value by making it easier to operate autonomous vessels, utilizing smart ports more, reducing the need for labour, and improving economic stability and service efficiency. Cybersecurity is becoming more and more important as a result of the quick digital transformation of the offshore and maritime sectors, which has also brought new dangers and laws. The marine sector has started to take cybersecurity seriously in light of the multiple documented instances of cyberattacks that have exposed business or personal data, caused large financial losses, and caused other problems. However, the body of existing research on emerging threats in maritime cyberspace is either inadequate or ignores important variables. Based on the most recent developments in the maritime sector, the article presents a classification of the most serious cyberthreats as well as the risks to cybersecurity in maritime operations and possible mitigation strategies from an educational research perspective.

Introduction/Main objectives: This study aims to test the influence of the application of the concept of value for money on regional government financial management at the quality level of regional development, which is determined by the level of foreign and domestic investment in local governments. Background problems: State the problem or economic/business phenomena studied in this paper and specify the research question(s) in one sentence. Novelty: This study has a research model that has yet to be widely carried out in Indonesia, namely, a moderated model regression analysis of the value concept for money on the quality of regional development with investment as a moderating variable. Research methods: This study uses data on financial performance, domestic and foreign investment levels, and human development index of 34 provincial governments from 2017 to 2021. This research data comes from the website of the Directorate General of Fiscal Balance, Ministry of Finance and the Central Bureau of Statistics. The data collected in this study is then analyzed using moderated regression analysis (MRA) with the SPSS ver 23.0 application. Findings/Results: The findings in the research show that the application of value for money ( economics, efficiency, and effectiveness ) from local government financial governance can influence the quality of regional development in Indonesia’s provinces in 2017–2021. In addition, the existence of foreign and domestic investment in the provincial government also strengthens the influence of value-for-money financial governance on the quality level of regional development in the provincial government. Conclusion: Based on existing research, local government financial management applies the concept that value for money needs to be increased to create optimal public services to improve the quality of human development in the regions. Regional governments are also expected to be able to encourage the level of capital investment both domestically and abroad to support the creation of development that can strengthen the quality of regional development in the regions.

Purpose: The paper aims to study the methodology and functional of Internal Audit (IA) during the transition to remote working methods necessitated by the COVID-19 pandemic crisis period. Design/methodology/approach: Data are collected over a sample of 352 internal audit departments in retail SMEs distributed in the Gulf Cooperation Council (GCC) region. The six variables are measured using a reflective model. An exploratory factor analysis is applied to gauge the measurement model’s validity and reliability. Findings: The research findings revealed that internal auditing within the Kingdom of Saudi Arabia (KSA) and the Qatari retail sector is not sufficiently advanced. The focus of internal auditing primarily revolves around compliance audits rather than performance audits, thereby limiting their degree of agility and strategy which negatively affects the IA methodology. Conversely, for the United Arab Emirates (UAE) retail companies the research hypotheses were validated showing an IA functions evolution, an IA reassurance and IA agility that are conducted throughout a remote working and a strategic design that affect positively IA working methodology. Originality: The originality impregnates by the fact that reviews of traditional audit working methods were updated and shaped according to the deficiencies that couldn’t be identified during a pre COVID-19 period. A traditional audit plan may not work in this situation. The originality of the study consists of estimating IA methodological review through an agile approach that provides internal reassurance and risk attenuation.

Indonesia has experienced problems with refugees in recent years. Despite not being a state party to the 1951 Refugee Convention, Indonesia is still subject to the principle of non-refoulement as a norm that binds all states (jus cogens). This principle is regulated in Presidential Regulation Number 125 of 2016 and Regulation of the Director General of Immigration of 2016 as basic regulations for handling refugees. However, the principle of non-refoulement is not applied absolutely to refugees in Indonesia. The government is in a difficult situation and seems hesitant in taking a legal political stance, to accept or expel the presence of refugees. This research article aims to evaluate the application of the principle of non-refoulement in Indonesian national law. The findings of this research show that the state cannot apply the principle of non-refoulement to refugees in an absolute manner as it will have an impact on national security stability. The legal position of the Presidential Regulation and the Regulation of the Director General of Immigration contradict other regulations, potentially leading to norm conflicts and legal uncertainty. This regulation cannot be applied in all situations. Although this regulation is binding, its application is highly dependent on the needs and urgency of the country. The principle of non-refoulement does not apply to refugees if their presence threatens national security or disturbs public order in transit countries, especially for Indonesia, which has not ratified the 1951 Refugee Convention. Normatively, the application of this principle can be limited by the Constitution, Immigration Law, the theory of state sovereignty, the theory of primordial monism of national law, the principle of selective immigration policy, the principle of immigration essence, and the principle of immigration traffic control. This provision emphasizes that the application of this principle is relative and can be limited based on state sovereignty and national security interests.

The two-phase flow in micro/mini channels is of fundamental importance for many interesting applications, such as cooling of micro-electronic components and devices by a compact heat exchanger, material processing and thin-film deposition technology, bioengineering, and biotechnology. This article discusses significant developments made in the past ten years by researchers in the fields of pool boiling and convective boiling, using water, nanofluids, and refrigerants as the working fluids. The literature's data is examined in terms of improvements and declines in the critical heat flow and nucleate boiling heat transfer.Conflicting data have been presented in the literature on the effect that nanofluids/refrigerants have on the boiling heat-transfer coefficient; however, almost all the researchers have noted an enhancement in the critical heat flux during nanofluid/refrigerant boiling. Several researchers have observed nanoparticle deposition at the heater surface, which they have related to the critical heat flux enhancement.