International Aspects of Separatism in Contemporary Biafra

In the 21st century, the world at large and Africa in particular have encountered the rise of separatism, which has become one of the major challenges to stability. In Africa, over 20 countries face separatist movements, some of which demand full secession, while the rest - greater autonomy within the existing state. Most of Africas secessionist projects remain insignificant in scope and ineffectual, largely due to the absence or weakness of external support for separatists and to the commitment of the international community to preserve, with rare exceptions, the territorial integrity of states. The paper analyzes the reasons for the revival of the movement for the secession of Biafra decades after the end of the civil war between the central government of Nigeria and the separatists and looks into the international aspects that could fuel the conflict and exacerbate the military-political situation in West Africa, which is already turbulent due to the activities of Boko Haram terrorist group, other Islamist groupings in the Sahel, Cameroonian separatists of Ambazonia, etc. The present paper attempts to fill the gap in Russian Africanist literature on the current situation in Biafra, which is especially urgent due to the growing threat of separatism in Africa. Employing the historical approach, the authors analyze the nature of external involvement in the 1967-1970 Nigerian conflict, as well as methods of contemporary Biafran separatists, who seek international support. The paper concludes that due to various internal circumstances, as well as the practical lack of external material assistance, the establishment of a new Republic of Biafra will remain a utopian project for at least a decade, although separatist sentiments is likely to spread and hinder the achievement of internal political stability in West Africa, which is ridden with an increasing number of hot spots.

International Aspects of the Protection of Victims' Rights in the Conditions of Armed Conflict in Ukraine

Using a comparative methodology based on documentary, the objective of the research was to analyze the international aspects involved in the defense of the rights of the victims of the armed conflict in eastern Ukraine. The priority of using military force to resolve questionable issues, national contradictions of an ethical, religious, political, territorial, economic, etc. nature that are in dispute, remains one of the essential characteristics of today's realities. Everything allows us to conclude that in almost all regions where there are armed conflicts, laws are violated and prohibited means and methods of warfare are used, related to the violation of the principles of distinction, of proportionality admitted in the process of artillery rocket attacks and air attacks of rockets and bombs, recruitment, training, financing and/or use of mercenaries in military activities, destruction of human settlements, executions in the form of intentional killings for reasons of hatred or political, ideological, racial, national, religious enmity, torture, among other inhumane behaviors and appalling atrocities, which by their nature and degree of brutality cannot go unpunished and constitute war crimes and crimes against humanity.

Repressive Policy of the Soviet State in the Field of Protection and Ensuring the Stability of the Ruble in the 1920s-1950s (Financial, Economic, Criminal and International Legal Aspects)

Based on the analysis of archival and bibliographic sources, the paper examines the financial, economic, criminal and international aspects of the policy of the Soviet state in the field of protection and maintenance of the national currency and economic sovereignty of the USSR in the 1920s-early 1950s. Special attention is paid to the study of the law enforcement practice of Soviet punitive bodies. In conclusion, conclusions are formulated designed to actualize the priority of conducting a unified financial, credit and monetary policy in the Russian Federation

International Magic?

This paper explores international aspects of Finnish folk magic. Folk magic objects in two Finnish museum collections (the National Museum of Finland and Museum Centre Vapriikki) are compared to analogous objects in the Nordiska museet in Sweden and the Pitt Rivers Museum in the UK to reveal the collections’ resemblances and differences. The material in question dates to the late nineteenth and early twentieth centuries. Many similar objects occur in these collections. Explanations for this are sought in historical networks between peoples. Yet a closer inspection also reveals variation in practices and beliefs. This reveals the dynamic nature of folk magic traditions, although collection and curation policies also play a role. Moreover, the complex connections between religion, medicine, and magic are uncovered.

INTERNATIONAL TAX POLICY OF KAZAKHSTAN

The purpose of this article was to study the international aspects of taxation in Kazakhstan. What is relevant for Kazakhstan is that the country implements international standards in its national legislation, for example, the BEPS plan, information exchange, etc. In addition to the implementation of the 15 Actions of the BEPS plan, the country implements some special anti-avoidance rules (SAAR), for example, the transfer pricing rule, the thin capitalization rule, beneficial ownership concept, etc. In order to improve the international tax policy of Kazakhstan, the country needs to continue to implement all the Actions of the BEPS plan, conclude tax treaties, introduce general (GAAR) and targeted anti-avoidance rules (TAAR) into its legislation.

Cultural and International Aspects of Innovation and Entrepreneurship in Higher Educational Institutions: Towards a Typology of Learning Universities

The purpose of this paper is to analyse the international and cultural aspects that academic entrepreneurs must take into consideration and propose a conceptual framework dedicated to the analysis of higher educational institutions (HEI) regarding their international settings and the support or hindrance to academic entrepreneurship. We elaborate on the international and cultural aspects to be considered to successfully undertake an academic entrepreneurship journey, such as cultural, administrative, geographical, and economic distances. We deepen our understanding of the cultural distance by summarizing the most used sociological approaches. Then we discuss the personal and institutional factors that can support or hinder entrepreneurship success, such as cultural sensitivity, cultural awareness, and academic learning organization. Finally, we considered the settings allowing entrepreneurs to develop their cultural sensitivity in the academic context and propose a typology of the HEI regarding their settings and management conditions of entrepreneurship regarding their internationalization and cultural awareness. The results allow university managers and professors or students to identify their organization's maturity in terms of international and cultural awareness towards fostering innovation and entrepreneurship. This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Strategi Komunikasi, Inovasi, dan Mitigasi Penyelenggaraan Ibadah Haji dan Umrah di Masa Pandemi

In the Covid-19 pandemic era, all national to international aspects has been affected, including religious activities such as the implementation of Hajj and Umrah. Saudi Arabia through The Ministry of Hajj and Umrah only allows domestic pilgrims in 2020. This has caused the Indonesian Government to cancel Hajj departures, thus prolonging the queue of pilgrims in Indonesia. The Indonesian Ministry of Religion needs to adjust the Hajj and Umrah policies in the pandemic era, by designing a message communication strategy, innovation and Hajj mitigation for prospective pilgrims. Problems and challenges in communicating the message, including differences knowledge of prospective pilgrims regarding Hajj procedures, the dominance of elderly prospective pilgrims, education levels, and various demographic characteristics of socio-economic need to be considered. This article aims to describe the expectations of prospective pilgrims for the 2021 hajj departure and how the right model of communication, innovation and mitigation strategy for hajj and umrah during the pandemic. This research method uses a mix-method approach through a survey involving 1201 prospective pilgrims from 34 provinces in Indonesia using telesurvey methods and literature studies. This research found that prospective pilgrims have high expectations (9.17 from 10) for the 2021 Hajj departure. In communicating information related to the implementation of the hajj and umrah pilgrimages during the pandemic, the government needs to produce clear, meaningful, one narrative, empathetic, consistent and contextual message. In addition, it also build harmonization of communication through the family system between government institutions, as well as providing guidance related to health protocols and emotional support by hajj officers and scholars to prospective pilgrims who get cancelation on hajj departure.

International Aspects of the COVID-19 Infodemic

At present, the speed and scale of the dissemination of false health information has increased significantly, due to the Internet and social networks, which has become a serious problem and challenge for the worlds public health systems. The issue of spreading implausible news has become most acute against the background of the COVID-19 pandemic. Since February 2020, the World Health Organization has introduced the term infodemiс, which characterizes the rapid growth of unreliable and false reports of a pandemic by analogy with the spread of the virus. The purpose of this article is to study the issues of the emergence and ways of spreading misinformation about health, to consider approaches for taking effective response measures in the conditions of infodemiс. The article was prepared using a systematic review of research publications based on strict selection criteria in the bibliographic databases PubMed, ScienceDirect, as well as online resources that addressed the issues of dissemination and countering false information in the field of healthcare. Countering disinformation needs to be done through correcting information, purposeful refutations based on evidence, implementing initiatives to improve the media literacy of the population, as well as by improving the supervision of social networks. Coordinated interaction between governmental and international organizations, the scientific community, the media, and global Internet social media platforms is crucial in this process.

Scientific school of accounting, analysis and audit: history and modernity

The article is devoted to a comprehensive study of history and current state of the scientific school of accounting, analysis and auditing of Kyiv National Economic University named after Vadym Hetman, which in Ukraine plays a leading role in education and training of specialists who can solve complex problems and tasks posed by the domestic economy. The activity of the scientific school is conducted in different directions, namely: fulfillment of budget and non-budget themes; research, done to the order of enterprises and public administration bodies; preparation of doctoral dissertations by graduate and doctoral students of the departments of the faculty (formerly candidate and doctoral); publication of scientific articles and monographs on the problems of accounting, analysis, control, audit and taxation; organization and conduction of interdepartmental, university, interuniversity, all-Ukrainian and international scientific conferences, seminars and round tables; scientific cooperation with other departments of the university, with domestic and foreign institutions of higher education, etc. The activities of the departments of the Faculty of Accounting and Tax Management, both those currently operating and the reorganized ones, as well as the Institute of Accounting are covered in detail. Personal contribution of leading scientists of the university to formation and development of modern educational practice and science, formation of national legal framework has been revealed. The directions of improvement of educational and scientific-methodical maintenance of accounting, analysis and audit are determined - both within the educational institution and in the national and international aspects.

International aspects of the disintegration of the Socialist Federal Republic of Yugoslavia

This article analyses the international conditions during the disintegration of the Socialist Federal Republic of Yugoslavia. It is an outline of a broad research problem, a historical analysis from the perspective of the decades-long evolution of Yugoslavia’s international position. After its expulsion from the Eastern Bloc in 1948, the country balanced between East and West, becoming one of the founders and leaders of the Non-Aligned Movement. The author focuses on the aspect of Yugoslavia’s role in the politics of the West, especially the US and the EEC, during and at the end of the Cold War. It was the West that could, possibly, have played a role in preventing the disintegration of the country in the early 1990s, in contrast to the USSR, which had its own internal problems at that time. What factors influenced Western support for the SFRY during the Cold War? How did Yugoslavia’s position in Western politics change when the Cold War rivalry ended? The author points out the temporal connection between the disintegration of the SFRY and, among other things, the collapse of the Eastern Bloc and the Soviet Union, the democratisation process in Eastern Europe, German reunification, European integration, and the crisis in the Middle East. In the end, there was a lack of real and coherent action by Western countries to bring about a peaceful solution to the crisis in the Balkans. The consequence of this would be the disintegration of the SFRY and several years of war in the former Yugoslavia.