International financial reporting standards (IFRS) as a change agent in Ukraine

This paper aims to examine the perception of key actors regarding the costs and benefits that result from adopting International Financial Reporting Standards (IFRS) in Ukraine. Authors showed that IFRS implementation impacts on internal reporting quality, the relationship with customers, creditors and shareholders, the access to international markets and external financing. They also indicated that financial managers have serious concerns about implementation costs related to the introduction of IFRS. These costs relate to training, instruction on IFRS adoption and translation of current IFRS, changes in software systems, double purpose accounting and deadlines for IFRS adoption and consulting services.

Towards Presidential Rule in Ukraine : Hybrid Regime Dynamics under Semi-Presidentialism

This article sets out to analyse recent regime developments in Ukraine in relation to semi-presidentialism. The article asks: to what extent and in what ways theoretical arguments against semi-presidentialism (premier-presidential and president-parliamentary systems) are relevant for understanding the changing directions of the Ukrainian regime since the 1990s? The article also reviews the by now overwhelming evidence suggesting that President Yanukovych is turning Ukraine into a more authoritarian hybrid regime and raises the question to what extent the president-parliamentary system might serve this end. The article argues that both kinds of semi-presidentialism have, in different ways, exacerbated rather than mitigated institutional conflict and political stalemate. The return to the president-parliamentary system in 2010 – the constitutional arrangement with the most dismal record of democratisation – was a step in the wrong direction. The premier-presidential regime was by no means ideal, but it had at least two advantages. It weakened the presidential dominance and it explicitly anchored the survival of the government in parliament. The return to the 1996 constitution ties in well with the notion that President Viktor Yanukovych has embarked on an outright authoritarian path.

Problems of political transition in Ukraine : leadership failure and democratic consolidation

Democratisation and consolidation of a political system encompass a range of complex challenges, for which effective leadership is pivotal. However, the skills that a leader requires to break through and introduce change are not necessarily the same as those needed to maintain stability. This article examines the case of Viktor Yushchenko as president of Ukraine following the Orange Revolution. The negotiated transfer of power from the previous semi-authoritarian regime rendered consolidation difficult by limiting opportunities for a complete break. Within the residual 'grey area', a number of actors continued to participate and create tension. The regime that emerged was characterised by political infighting and instability, leading to the defeat of candidates associated with the Orange Revolution in the 2010 presidential elections. This article argues that the inability to move towards a consolidated democratic political system was due to the failure of the transitional leader, rather than the political and institutional configuration.

Non-wage benefits, corporate ownership and firm performance in post-communist economies: evidence from Ukraine

The economic reforms in the transition economies of Central and Eastern Europe have fundamentally reshaped ownership and governance of economic production, notably through the privatization of former state-owned enterprises. These reforms were expected to transform management practices by displacing ‘cradle-to-grave’ welfare arrangements administered by state-owned enterprises. Using data drawn from two large samples of Ukrainian establishments, we investigate, in two different time points, the relationship between non-wage benefits and firm performance during the period of transition to a market economy (1994–2004). We found that non-wage benefits continued to be a critical feature of HRM practices in Ukraine during this period, and were positively associated with firm performance.

From Elitism through Corporatism to Pluralism? The Role of Elites in the Political Transition of Ukraine

The group set out to analyse the dynamics of elite groups in Ukraine today, both internal and inter-group, and their ideas on major socio-economic, political and foreign policies, in order to identify the degree of competitiveness between groups, methods of elite recruitment and the degree of elite response, which influence both the political agenda and the results of political activity. Having observed the contemporary debate and identified the pre-eminence of various elite groups in the decision-making process at the regional and state levels, they also sought to determine the type and degree of elite consensus which might be achieved in contemporary Ukraine. They also considered the extent of concealed power, in terms of covert interaction more characteristic of corporate societies, which might allow for the abuse of authority within a technically democratic system. The group then went on to consider the stages of counter-elite transformation and the continuing importance of the communist elite, as well as the issue of rivalry versus consensus. They see their findings as relevant not only to the Central and Eastern European context but also to the situation in Latin America today.

Perceptions and evaluations of biosphere reserves by local residents in Switzerland and Ukraine

In a cross-cultural study perceptions of local people living in the surroundings of biosphere reserves in Switzerland and Ukraine were examined using the method of qualitative interviews. In the UNESCO Biosphere Entlebuch in Switzerland people stated that they hoped for a better regional economic development due to the existence of the biosphere reserve. However, at the same time people feared further restrictions regarding land-use. In the Carpathian Biosphere Reserve located in Transcarpathia/Ukraine people tended to connect certain conditions – such as the high price for wood – directly to the existence of the biosphere reserve, when in fact these conditions and the biosphere reserve were separate, parallel developments. In both case studies three key-categories influencing local residents’ perceptions and evaluations of biosphere reserves could be identified. These categories are (1) the economic situation, (2) the history of nature protection, and (3) the power balance between the involved stakeholders. Paying close attention to those three categories will help planners and managers of protected areas to better understand the reasoning of local residents for or against a biosphere reserve in their area.

Organisational and methodical aspects of drug and addiction prevention among young people. Developments in the Ukraine, in Germany, Spain and Russia (Project Description)

From october 2000 to march 2003 the project has been coordinated by the institute of social work and welfare studies of the TU Dresden and financed by the European Commission (INCO-COPERNICUS-Programme). It was an international cooperation between the TU Dresden (Germany), the University of Internal Affairs and the National Technical University in Kharkiv (Ukraine), the research institute AREA in Valenciá (Spain) and the Belgorod Juridical Institute of the Ministry of Internal Affairs (Russia) which was established for improving the knowledge base of drug prevention activities by the East European partners. The overall aim of the project was the analysis and elaboration of approaches to drug and addiction prevention. Under consideration of the specific conditions within the East-European countries this work should contribute to the development of pluralistic approaches towards health promotion which are embedded into an intercultural, European horizon.

Law in a Linguistic Battlefield: The Language of the New State Versus the ‘Language of the Oppressors’ in Ukraine

Article 10 of the 1996 Ukrainian Constitution proclaims that “The state language of Ukraine shall be the Ukrainian language” but continues: “Free development, use, and protection of Russian and other languages of national minorities of Ukraine shall be guaranteed in Ukraine.” Consolidating the position of the state language was at the centre of the "Orange Revolution", but President Yanukovich, elected in February 2010, has committed himself to a defence of the Russian language, as a regional language of Ukraine, and the battle is on to replace the Law on Languages of the Ukrainian SSR of 1989, which is still in force. Ukraine has ratified the Council of Europe’s European Charter for Regional or Minority Languages. This article reflects on the relation between language and law, and endeavours to bring clarity to a situation which at times resembles an overheated kettle about to explode.