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

Zhyhlei, Iryna; Legenchyk, Segiy; Syvak, Olena

doi:10.31648/pw.5980

Cited by 3 publications

(2 citation statements)

References 4 publications

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“…This analysis will evolve around economic and energy policy, religious and cultural issues and problems with integration of Balkan countries into the European Union. Hybrid war, which is the main thread of the article, is understood as "the combination of incompatible, namely: a fragmentary and situational combination of different methods and theories of war, their integration into different spheres, especially political, religious, ideological, ethical, economic and informational" (Zhyhlei and Syvak, 2019).…”

Section: Introductionmentioning

confidence: 99%

The Balkan Kettle: Russia's policy toward the Balkans

JAGIEŁŁO¹

2021

Security and Defence Quarterly

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The purpose of this article is to identify the policy orientations of Russia in the Balkans. The historical aspects of Russia's political and cultural ties with the Balkan region and Russia's policy towards the Balkans during the USSR period will feature. As the Balkans are an important factor in Russia's geopolitical game to retain influence in Europe, the author analyses Russia's contemporary policy in the Balkans, its interests and the measures taken to achieve its specific goals. It can be concluded that Russian involvement in some Balkan countries is exhausting the elements of a hybrid war. Two possible models of geopolitical behaviour in relation to Russia can be distinguished. The first is to continue trying to stay as far away from Russia, the second is to build effective mechanisms for socioeconomic cooperation. It can be implied that Russia will not hesitate to repeat the hybrid war scenario from Ukraine in order to maintain its political influence in the region. Only the EU returning to a consistent policy of enlargement involving the Balkan countries and the economic strengthening of the Member States from the Balkan region can weaken Russia's political influence in the region.

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Section: Introductionmentioning

confidence: 99%

The Balkan Kettle: Russia's policy toward the Balkans

JAGIEŁŁO¹

2021

Security and Defence Quarterly

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“…Estimation of the total negative impact of the russian military aggression on the activities of the Ukrainian agricultural enterprises and the agricultural sector of the economy is possible only after the end of the war operations. As for today, the consequences of hybrid warfare during the period 2014-2022 on the activities of the Ukrainian enterprises have been analyzed by a few Ukrainian researchers (Zhyhlei & Zakharov, 2019;Zhyhlei et al, 2020;Mohylnyi et al, 2022). The main focus of the present research is to study the determinants of the financial performance of the agricultural companies in Ukraine in the pre-war period.…”

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confidence: 99%

Financial performance determinants of Ukrainian agricultural companies in the pre-war period

Lehenchuk,

Raboshuk,

Zhyhlei

et al. 2023

Agric. resour. econ.

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Purpose. The purpose of the article is to identify the determinants of the financial performance of agricultural companies in Ukraine in the pre-war period. Methodology / approach. Panel data regression analysis, carried out using the GRETL software, was used as a research method. The financial statements of thirty Ukrainian agricultural companies over the defined period 2015–2021 were selected to be data for analysis. Three models were constructed in the article based on the use of three different dependent variables (Return on Assets, Return on Equity, Return on Sales) and seven independent variables (Current Ratio, Capital Intensity, Export Intensity, Leverage, Size, Dummy variable for agricultural sub-sectors, Dummy variable for location). The selection of the mentioned independent variables was logically substantiated by the structure of the financial reports of the Ukrainian agricultural companies and analytical system “You Control”. Results. The study of the determinants of financial performance of the agricultural companies is a widespread area of research among academicians, however, is characterized by quite controversial results. Some of these conclusions were refuted, but certain results were confirmed on the example of Ukrainian enterprises. The results of the panel regression analysis with respect to Models 1-3, partially are in contradiction with the conclusions of other studies regarding the impact of the determinants on the financial performance of agricultural companies. None of the chosen independent variables has a significant effect on all the dependent variables as investigated in the article, namely ROA, ROE, and ROS. This confirms the formulated in the study hypothesis regarding the availability of a unique set of financial performance determinants for agricultural enterprises for each individual country. The independent variables used in the study have the most significant impact on ROA. Primarily, ROA is significantly affected by CAPI (5 % level), EXPI (10 % level), and DVL (5 % level). The results obtained confirm a need for improving regional support and ensuring an access to capital for agricultural enterprises in Ukraine. Originality / scientific novelty. The originality of the conducted research lies in the study of a set of factors that influenced the financial condition of Ukrainian agrarian companies in the pre-war period, considering the peculiarities of the Ukrainian agrarian sector of the economy. Practical value / implications. Investors and financial institutions can benefit from the research results. By recognizing which factors have the most significant impact on financial performance, they can make more informed decisions when considering investments in Ukrainian agricultural companies. Understanding which factors influence financial performance can help in risk management for both agricultural companies and financial institutions.

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