Justifying Torture in the Philippine-American War

Through primary documents such as court-martial transcripts, letters, and diaries, the Philippine-American War (1899–1902) provides an underexploited opportunity to see torturers themselves justifying their behavior at length. U.S. soldiers accused of abusing prisoners consistently played down their acts, arguing that the rope went around the detainee’s jaw instead of his neck, that the hits were slaps from the sides rather than punches straight out from the shoulder, that the “water cure” (which is somewhat like waterboarding) did not last very long, and so on. Yet at the same time, soldiers believed that it was necessary to use methods that would not be considered appropriate in other settings, because, as one veteran of the war put it, “[S]cruples often mean[t] flat failure or belated action.” Overall, U.S. interrogators in the Philippines believed that their techniques were, in the words of one practitioner, “the least brutal and painful which would be efficacious.”

Aboriginal Australian mental health during the first 100 years of colonization, 1788–1888: a historical review of nineteenth-century documents

Past histories charting interactions between British healthcare and Aboriginal Australians have tended to be dominated by broad histological themes such as invasion and colonization. While such descriptions have been vital to modernization and truth telling in Australian historical discourse, this paper investigates the nineteenth century through the modern cultural lens of mental health. We reviewed primary documents, including colonial diaries, church sermons, newspaper articles, medical and burial records, letters, government documents, conference speeches and anthropological journals. Findings revealed six overlapping fields which applied British ideas about mental health to Aboriginal Australians during the nineteenth century. They included military invasion, religion, law, psychological systems, lunatic asylums, and anthropology.

“BRAINWASHING FOR THE RIGHT REASONS WITH THE RIGHT MESSAGE”: IDEOLOGY AND POLITICAL SUBJECTIVITY IN BLACK ORGANIZING

Media outlets and academics often oversimplify and mischaracterize current manifestations of Black mobilization as a movement that opposes police violence against Black men, supports police reform, and desires assimilation and integration into the state. In reality, however, the movement is much more complex. We examine how Black Youth Project 100 (BYP100), a prominent organization in the Movement for Black Lives (M4BL), creates, teaches, and negotiates ideology. Drawing on fieldwork with Black organizers involved in the M4BL, in-depth interviews and conversations with Black organizers, and a content analysis of primary documents from the movement, we find that rather than promote assimilation, Black organizers use intersectional ideology to socialize members into an understanding of a racialized state. This socialization allows members to develop political subjectivity that not only challenges the state but also transforms their everyday lives and relationships.

The League of Matteo Salvini: Fostering and Exporting a Modern Mass-Party Grounded on “Phygital” Activism

The Lega Nord (LN) has undergone a profound process of transformation since 2013, by replacing its historical regionalist populism with a new state-wide populist radical right outlook. However, very little is known about how such transformation impacted its organizational model, particularly the mass-party features that characterized it under its founding leader, Umberto Bossi. This article explores the organizational evolution of the party under Matteo Salvini by means of a qualitative in-depth analysis of 41 semi-structured interviews with representatives of the LN from four regions (Calabria, Emilia-Romagna, Lombardy, and Veneto) and primary documents. It underlines that the LN was turned into a disempowered and politically inactive “bad company,” charged with the task of paying the debts of the old party, while its structure, resources, and personnel were poured into a new state-wide organization called Lega per Salvini Premier (LSP). The LSP has not simply maintained the key features of the mass-party in the LN’s historical strongholds, but also pioneered a modern form of this organizational model grounded on the continuous interaction between digital and physical activism, i.e., “phygital activism,” which boosts the party’s ability to reach out to the electorate by delivering the image that the League is constantly on the ground. The LSP has sought to export this modern interpretation of the mass-party in the South; however, in that area its organizational development remains at an embryonic stage, and the party’s nationalization strategy has so far produced a “quasi-colonial” structure dominated by, and dependent on, the Northern elite.

Supporting Actions to Increase Seismic Response in Areas with Potential for Disaster

Seismic resilience of urban community is ensured also through organization and preparation of technical activities in order to build a post-seismic investigation capacity. Thus, some elements are necessary: responsible structures, competencies and specific legislative references for the management of post-earthquake response measures, at central and local level; information resources; collection and storage of information related on the existing built fund; computerized databases - creation, maintenance and management of information; organizing the keeping of the primary documents of the investigations; training of inspectors and technical staff; material resources; stocks of materials strictly necessary in the event of an earthquake for the implementation of emergency response measures; buffer spaces for sheltering persons evacuated from unsafe damaged area etc. The paper presents in this context the role of the building instrumentation before and after the incidence of severe earthquakes. An interdisciplinary investigation system in-situ and with advanced techniques of the effects on buildings with different functions, in emergencies produced by powerful earthquakes is also defined. The level reached by the research studies within NIRD URBAN-INCERC and the future premises for development in this direction will be reviewed, as a safety necessity and as a European requirement.

PRIMARY ACCOUNTING OF BUSINESS EXPENSES

The article analyzes the process of documenting the costs of enterprises ‘ activities. In the process of activity, enterprises bear a variety of costs in the production of necessary products for the functioning of production and non-production systems in the state, but the continuity of this process depends on the well-coordinated work of the energy complex, since energy consumers are all areas of the state economy that are set when forming GDP. Therefore, the importance of analyzing the composition of costs, production, financial, operational, and other types at energy enterprises is important, and given the gradual growth of the role of energy in the state economy, it is relevant. All expenses that are recorded in the company’s accounting records during the reporting period must be confirmed by documents characteristic of a certain group of expenses, so this particular direction was chosen for the study. The paper examined the existing features of the main primary documents for accounting for payroll accruals and payments, settlements with accountable persons, cash, material, and other expenses. In the process of writing the paper, the principle of filling out and containing 18 current documentary forms of the corresponding direction was described, divided into groups according to their purpose for a more visual display of the results of the study.

How to See Like Hammons

“HAS ANYONE ELSE SEEN THESE.” Scribed on a wall in pencil, this fragment served as crude wall text for a vitrine in David Hammons's 2019 exhibition at Hauser & Wirth in Los Angeles. The vitrine, filled with memorabilia, photocopies, and rare primary documents, was but one of many locations where Hammons displayed Hammons. To ask “Has anyone else seen these?” is to slyly pose a question that already has an answer: yes, or maybe, or no. Any answer to that question proves Hammons's point: that he himself is the subject who sees and the object to see. This methodological maneuver is part and parcel of Hammons's decades-long practice and serves to enact a Black aesthetic determination already sleeved in its own method. This article works to unpack how Hammons throws into methodological disarray the question of art's histories by his relentless invocation of Black aesthetic practices that deform, if not refuse, their own making.

TO THE QUESTION OF THE PROBLEMS OF THE COMPANY'S FINANCIAL RESULTS ANALYSIS

According to the civil legislation of the Russian Federation, the main goal of any commercial organization is to obtain stable profit and prevent negative financial results throughout the entire activity period. This is possible through operational (at best, daily) control over the ratio of income and expenses by management personnel, conducting an in-depth retrospective and prospective analysis of revenue, the total cost of the produced and sold product, and other income and expenses. Analytical studies are needed in terms of the influence of individual factors on the amount of income and expenses, and, as a result, prompt measures to prevent unprofitable production and sales are required. Unfortunately, information alone from the published form of the financial results report is insufficient, it is necessary to have additional data describing it, as well as the corresponding accounting registers and primary documents confirming the amount of income and expenses of the company under study. Based on the economic analysis of the indicators of the report on the financial results of a commercial enterprise that has the legal form of a joint-stock company, the article identified shortcomings in the structure and content of the explanations to the annual financial statements, approved by order of the Ministry of Finance of Russia of 02.07.2010, No. 66n. Recommendations are given on the introduction of new section 6 «Income» and new edition of section 7 «Expenses» in the tabular form of the Explanations, these will significantly increase the analytical level of information, allow to promptly monitor and forecast the amount of income, expenses and financial results and make effective management decisions to improve the financial position of Russian companies.

The concept of audit of payments and settlements with employees at the enterprise

Introduction. Audit of payments and settlements with employees is a relevant and widespread type of audit services. The purpose of the paper is to present in all essential aspects the concept of Audit of payments and settlements with employees, which can be applied in a practical environment to organize the audit process, as well as to improve the quality of accounting information, to correct violations and deficiencies and avoid possible financial sanctions. Results. The concept of Audit of payments and settlements with employees in the company, in our opinion, should describe the following main aspects: the purpose of the audit, subject and objects, audit tasks and sources of information, sequence of inspections, list of audit procedures and typical violations that may be identified during the audit. The purpose of the Audit of payments and settlements with employees is to confirm information on the completeness, accuracy, legality, accuracy of accounting and reporting, to confirm timeliness of payments to employees, taxes and fees, as well as to establish compliance with regulatory requirements. The subject of the Audit of payments and settlements with employees is the business processes and operations connected to the company's payments and settlements with employees, as well as the relationships that arise in the enterprise and beyond. Objects of Audit of payments and settlements with employees, in our opinion, should be divided into the following groups: elements of accounting policy; accounting operations; primary documents, accounting registers and reporting; information on violations of accounting, which are reflected in the documents of internal control, acts of inspections of state regulatory authorities, auditors' reports. An important aspect of the payroll audit concept is a list of structured common errors and irregularities that may be identified during the audit. Conclusion. The effectiveness of the audit and the impact of the audit on improving the quality of accounting information, eliminating violations and deficiencies, depends on the content of the concept used to conduct it.

FEATURES OF DOCUMENTATION OF EXPENSES OF ORGANIC AGRICULTURAL PRODUCTION

From the research conducted by scientists, we can conclude that today there is a lack of information related to the organic segment of production.Thisis due to the lack of a comprehensive methodology of accounting organic production, the development of which should begin with the documentation of cost accounting and yield of organic products. The publication is devoted to the study of the state of primary accounting of the costs in organic agricultural production and the development of scientifically sound recommendations to agricultural enterprisesregardingthe documentation of accounting for the costs oforganic crop productsproduction. As a result of the research, the directions of using the information of primary documents, which formalize the costs of organic production, are grouped. The functions of primary documents in the management of organic production are outlined. The necessity of creation of the specialized formsforprimary accounting of seeds expenses, planting material, protection plants means, fertilizers as those which need special control in the course of production of organic products is substantiated.The organizational and technological features and specifics of the control during the transition period, in terms of «pure» organic production and in terms of parallel production of organic and inorganic products, which should beconsideredwhen documenting costs, are highlighted.The general approaches to documentation of expenses are offered and the form of the Act on use of substances (ingredients, components) which is allowed to be usedduringorganic production and which are allowed to use in maximumadmissiblequantities is developed.The developed proposals will allow to providecontrol over observance of the legislation in the field of organic production, to realize control and information functionsforprimary documentsofaccounting costsinorganic crop production.