/usr/share/qgis/resources/context_help/QgsGPSPluginGui-ru_RU is in qgis-common 1.7.4+1.7.5~20120320-1.1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1
<h3>Инструменты GPS</h3>