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Hybrid war as a form of modern international conflicts and its influence on accounting development

100%
Zhyhlei I., Legenchyk S., Syvak O.
Przegląd Wschodnioeuropejski
|
2020
|
vol. 1
191-205
EN
The article is devoted to the study of hybrid warfare, as well as its influence on the reflection of business transactions in the accounting system. The study was conducted using the following research methods: analysis; synthesis; logical method; systematization, comparison, generalization, historical method. As a result, the features inherent in modern hybrid wars, including Ukrainian-Russian, as well as the specifics of accounting that arise during hostilities with emphasis on accounting features in enterprises whose assets were under the direct influence of hostilities, in particular, in the uncontrolled territories of Luhansk and Donetsk regions of Ukraine.
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Effective Models of Reintegration for De-occupied Territories

67%
Rzhevska N.
Language. Culture. Politics. International Journal
|
2021
|
vol. 1
325-340
EN
The article aims to reveal the essence of the reintegration process of the occupied and de-occupied territories, determining the current state and characterizing the conict in the East of Ukraine. Its components and implementation tools are analyzed, and foreign models of reintegration of the occupied and de-occupied territories are presented and evaluated; there is also determined the degree of their conformity for Ukraine. In this research, there was made an attempt to nd the most eective model for the reintegration of Donbas, which would not only contribute to the demilitarization and restoration of state control in these territories, but also prevent the emergence of separatist movements, stimulate the process of returning, and integration of citizens to the social, cultural, economic and political life of their country of origin. It was stressed that the Ukrainian model for restoring the territorial integrity and reintegration of Donbas should be based on compromise and key issues that have a positive international grounding for which the government has a public support, combined with a strong national, international, and military one. There is a greater chance for working out a mutual standpoint of Ukraine and its international partners which would allow the conict with Russia to be solved. It is noted that the problem remains since there is no consensus among citizens on the optimal way of restoring the territorial integrity of Ukraine.
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