The article presents an in-depth analysis of the role of cinematic epigraphs as pivotal paratextual components that facilitate the interference of discourses in English-language cinema. The study aims to uncover the mechanisms through which epigraphs expand the interpretive horizons of films, activate external cultural codes, and contribute to the creation of layered semantic structures. Special attention is given to how epigraphs influence viewer perception by establishing intellectual and emotional frameworks prior to the commencement of the main narrative. The paper examines specific examples from various feature films, illustrating how epigraphs set the conceptual tone of the narrative, engage in tense dialogues with the plot, or encourage comparative analyses of different semantic layers. Additionally, a typology of interactions between the epigraph and the cinematic text is proposed, encompassing unison, dissonance, and comparative interplay, thereby highlighting the multifunctionality and adaptability of these paratextual elements within the context of discursive interference practices. The findings emphasize the significance of cinematic epigraphs in shaping a comprehensive and multifaceted perception of filmic works, as well as their role in fostering critical thinking and interdisciplinary interpretations among audiences.

The article reconstructs the history of the emergence of the Siberian Financial and Economic Institute (SFEI) in Irkutsk in 1930, placing it in the broad socio-economic and historical-educational context of the era that researchers called the period of the "great turning point in higher education." The period when higher education, being reshaped to solve the problems of accelerated industrialization, having embarked on the path of "practicalization," the acquisition of in-demand professions by students in a short time, underwent reorganization according to the industry principle. The "branching" of higher education (education according the particular field) affected not only technical areas of training specialists, but also economic ones, giving rise to planned, trade (exchange and distribution), accounting and statistical, and, finally, financial universities. In the latter case, a whole network of such educational institutions was formed in the USSR, one of the "links" of which was SFEI. In the course of creating their reconstruction, the authors turned to documentary materials deposited in the personal file of F.I. Chudnovsky, who acted as the organizer and first director of the institute, which was only recently discovered in the archives of the Baikal State University (the successor of the SFEI). Archival materials allowed not only to establish many facts of his biography, but also to reconstruct the sequence of events associated with the establishment of the institute.

The article studies the problem of prospects for the development of material and technical base of educational institutions in accordance with modern educational technologies and the growing digitalization of the educational process. The problem of improving the quality of work of IT-service of higher education institution is defined, which is expressed in insufficiently effective management of the process of stock formation and its distribution. The article studies the systemic problems of improving the efficiency of educational institutions. by introducing into the process of maintaining the serviceability of HEI methods and means that ensure effective and timely supply of material and technical resources of information technology infrastructure of its departments. We propose a model for choosing the most rational system of forming stocks of materials and components and organizing the management of logistics flows on the basis of a decision support system that uses methods for determining the composition of material resources procurement, taking into account the design and technological characteristics of purchased equipment. Using classical models of demand and supply as an invariant to build models adequate to real logistic schemes, as well as assuming the possibility of «pre-order» and, as a consequence, statistically unjustified displacement of the order point, the authors consider the model of the decision-making process on the formation of «advance order» as a means of reducing the probability of risks of disruption of the educational process and improving the efficiency of material resources of the information technology system. The possibility of realization in the structure of the digital ecosystem of higher education institution of the component of planning and forecasting of «distribution resources» based on the data of qualitative monitoring of the dynamics of consumption of storage objects and differentiated accounting is considered.

The article discusses issues that reveal the importance of project financing as a tool for achieving Russia’s national development goals. The authors noted the problems of a regulatory, financial and organizational nature that have developed to date in the field of project financing in Russia, and listed a set of measures to solve them, taking into account the main directions, providing for the active development of project financing technologies in our country. A number of examples are given that confirm the success of the «Project Financing Factory» program in the framework of the implementation of investment projects both in the Russian Federation and abroad. In order to form an idea of global trends in the global project finance market, the main trends in the development of foreign project finance practices have been studied, on the basis of which structural, sectoral and territorial changes occurring in the global investment market have been identified. Using the example of Germany, the study examined the approaches implemented in the foreign practice of project financing, i.e. promising positions and instruments of project financing that are used abroad and can have a positive impact on strengthening this process in the Russian Federation. The authors concluded that there is a need for further development of project financing, taking into account current and future global and national needs.

The paper aims at considering modern cognitive linguistics provisions in relation to the translatability problem. The cognitive linguistics renders translation as a process of a similar mental model creating in the recipient's mind. The study provides the history of translatability studies in linguistics, sees the translatability issue from the conceptualization point of view and reviews the literature on translation strategies of conceptual structures such as metaphors and frames. The study results in the assumption that the more original language speakers’ conceptual structure commensurate with the one of translation language speakers’ the higher is the degree of translatability.

The necessity to find the best teaching and administrative solutions for the modern academic environment updates the task of selecting and presenting specific education techniques that have advantages for both teachers and students. The research presents the case of team project in its implementation for introducing the forms of problem-based assignments when teaching a managerial discipline. It describes the prerequisites for including a task in mastering the discipline, its purpose, implementation scenario, didactic support and the resulting assessment system. The study reflexes on the experience of using a team project in the course «Service Marketing» with an analysis of difficulties encountered, results, and unique awareness of professional issue obtained by participants. The study provides arguments for in favor of the team project method. It shows that the method of team project contributes to the simultaneous development of hard and soft skills, the balanced formation of competencies of different types and, thus, is universal for achieving educational results. The educational potential of group projects is assessed as high. Promising directions for the development of group projects are outlined.

The article is devoted to the study of the peculiarities of the formation and measurement of oil rents. In countries where a significant part of economic activity falls on the extraction and processing of minerals, an important problem is to ensure the rational withdrawal and distribution of natural rents. Russia is among them. The purpose of the study is to develop a methodology that allows measuring the amount of oil rents created in Russia. The author's methodology for calculating the amount of oil rent is based on measuring the difference between the amount of income received by the oil industry and the amount of costs incurred by oil industry enterprises. Based on the results of the study, an analysis of the dynamics of oil rents in the period 2005-2022 was carried out. Oil rents reached their maximum value in the analyzed period in 2021, amounting to 16.2 trillion rubles. A significant part of oil rents is withdrawn to the federal budget of Russia through customs tariff and tax instruments. In recent years, the taxation of oil rents has been reformed through a tax maneuver, which will consist in reducing the rate of export customs duties and increasing the mining tax.

A prerequisite for achieving sustainability and high production and economic results is a constant increase in labor productivity. This aspect becomes especially relevant in the structural divisions of JSC «Russian Railways». This is due to the high labor intensity and organizational and structural diversity of technological processes. In the current difficult conditions, completely different innovative approaches are needed to identify and implement labor productivity reserves. New methods of measuring and evaluating the impact of management decisions on the processes of increasing labor productivity are required. The article defines the main approaches to labor productivity management. The actual prerequisites for identifying reserves of productivity growth based on fundamentally innovative management methods are revealed. Taking into account the various ways of accounting and evaluating productivity, the need for an extensive consideration of this category is proved. The established theory and practice determines the need for performance management. The parameters and indicators of managerial impact have been identified. The role of project management as one of the priority trajectories of the system development is shown. The principles and methods of project management that can be used in practice are defined. On the basis of a systematic approach, the elements and components of the formation of a labor productivity management system are determined. The system methodology made it possible to identify the relationship between the object and the subject of management. It is proved that the implementation of the national project «Labor Productivity» is one of the priority goals of the activities of the divisions of JSC «Russian Railways». The actual conditions for the creation of a performance management system at railway transport enterprises have been identified. The assessment of the projects «Labor productivity» within the framework of the implementation of the national project is given. Data from some divisions of the holding were used as empirical materials. The materials of the article may be useful for specialists involved in the design of measures to improve productivity.

The article explores environmental funds financed through payments for environmental pollution, emphasizing their critical role in funding environmental restoration and protection projects. Despite their importance, the current system often lacks mechanisms ensuring funds are used exclusively for environmental purposes. This discrepancy raises concerns regarding fairness and public good, advocating for funds to be directed specifically towards environmental restoration rather than diverted elsewhere. The article critiques existing distribution systems for environmental funds and proposes improvements aimed at enhancing transparency and effectiveness. It argues for the implementation of robust mechanisms to ensure payments for negative environmental impacts are strictly allocated to ecological restoration efforts. The methodology involves analyzing regulatory frameworks governing financial support for environmental protection measures, identifying gaps, and proposing remedial actions. Specifically, the article recommends integrating environmental payments into the tax system as a dedicated environmental tax. This would institutionalize earmarking rules in the Budget Code of the Russian Federation, thereby guaranteeing funds are used exclusively for environmental purposes. By linking revenue directly to environmental projects at the planning stage, the proposal seeks to strengthen the accountability and efficiency of environmental funding.

The article considers the areas related to the training of IT specialists in Russia. Currently, the state pays more attention to the formation and development of the IT industry, official documents have been adopted concerning the training of relevant specialists, budget places for applicants to IT specialties are increasing. Considering that everything is changing and developing rapidly in the IT field, specialists have to constantly study, since the knowledge gained at the university is not enough after a while. The article discusses the main problems that one has to face in the educational process when preparing «IT specialists». Technical and technological support for practical classes and research activities, involvement of business practitioners in the educational process, advanced training of teachers involved in training personnel for the IT industry, interaction «college — university», «school — university» are just some aspects for the successful implementation of training programs in IT areas and specialties.