Lifting Of Martial Law Research Articles

Non-current asset restoration costs upon cancellation of martial law in Ukraine

The need to conduct a study on accounting for the costs of restoring non-current assets after the lifting of martial law in Ukraine is urgent. This need has arisen as a result of the extensive destruction and damage that the military conflict has caused. The end of the war will lead to the need to restore these assets in order to alleviate the humanitarian situation and facilitate economic recovery, and this is of great legal importance to ensure proper accounting. The study aims to develop a model to systemise and predict the process of accounting for costs associated with the restoration of non-current assets. The following methods of scientific cognition were used: comparison, description, modelling, analysis, and synthesis. Thus, the main factors that destroy certain non-current assets were formulated in the course of this study. Each of the proposed stages of this accounting process has been thoroughly researched, analysed, and explained, which ultimately demonstrated its holistic mode of operation. It also proposed a classification of costs that should be recorded, supported by specific examples, and tracked the entire document flow process, including its preparation, receipt, registration, and retention, which made it possible to specify the implementation of the steps involved. Emphasis is placed on the importance of maintaining company records, listing necessary documents. Evidence of proper fund utilization for non-current asset restoration is deemed vital for addressing stakeholder concerns effectively. In terms of practical implications, this paper should be useful for accountants, auditors, government officials and all those involved in the cost accounting mechanism, as the study will contribute to a better understanding of the implementation of all accounting steps, which in turn will allow identifying and eliminating problems that may arise at each stage

Peculiarities of legal regulation of tourism activities under martial law in Ukraine

The article analyzes the current state of legal regulation of tourism activities under martial law in Ukraine. The author identifies the peculiarities of legal regulation of tourism activities during martial law and outlines the powers of state authorities in this area. The author analyzes the regulatory and legal support of the tourism sector.The Russian-Ukrainian war has led to a noticeable decrease in international tourist flows, which was caused by a number of war-related factors, with the first place being occupied by the safety of tourists, which Ukraine cannot guarantee for objective reasons. Despite the difficult situation in the country, tourism continues to operate. The issue of regulating tourism activities in Ukraine through the regulatory framework is becoming increasingly relevant, since the tourism industry of our country has been affected by many negative factors over the past few years: the coronavirus pandemic, the Russian invasion and the associated outflow of several million people, the actual zeroing of tourist flows from abroad, etc.At present time, there are no specifics at the legislative level regarding the regulation of the procedure for licensing and issuance of permits for tourism activities during martial law. At the same time, the terms for the provision of administrative services by the entities that provide them and the terms for the issuance of permits by the licensing authorities have been suspended for the period of martial law in Ukraine. The suspended periods will be renewed within one month after the termination or lifting of martial law in the relevant territory of Ukraine.The author substantiates that exemption from liability for breach of contract during martial law can be equated with the circumstances of essential importance provided for in Article 617(1) of the Civil Code. Pursuant to the provisions of this Article, a person who has breached an obligation shall be released from liability for breach of duty if he/she proves that the breach occurred as a result of an accident or force majeure.

Mnemonic-Historical Materials of Literature: Local Prose Genealogy and Historical Context of Taiwanese Writers during Japanese Colonial Period in the Post-war Era

<p>當前臺灣文學本土論研究的解釋框架中，多以小說作為主軸，散文相對受到忽視。然而，散文對於臺灣文學本土論而言，其實有著不可或缺的意義，因為它作為個人經歷或歷史經驗的表述與再現，具有奠基於真實性的基礎，不僅涉及文學表意，更包含記憶政治的問題。日治作家在戰後回溯過去生命經歷的「散文」，具有述史的性質，因而既是自傳，同時也是「記憶性文學史料」。在日治記憶遭受壓抑的戒嚴期間，他們的散文集是戰後世代認識日治的第一手文本，更是建構日治臺灣史與臺灣文學史的重要一環。本文聚焦由戰後初期至解嚴之前這段期間，曾於生前或身後出版散文集的日治本土作家，透過文本分析，考察日治作家的生命史與精神史，以彰顯個人的歷史意識，並梳理散文的文類概念與語言使用，藉此探討不同時代散文集的出版意義，試圖指出在戰後戒嚴體制的時空情境裡，本土散文具備重建歷史記憶的功能，形成一個有別於中國抒情傳統的本土「述史」傳統。沿著這個脈絡，進而重新評估本土散文在臺灣文學史上的重要性，以拓展臺灣本土文學論的內涵。</p> <p> </p><p>The current studies of Taiwanese literary localism have built its framework mostly on novel; prose, by contrast, is often overlooked. However, prose has crucial significance for Taiwanese literary localism, in that it articulates and represents personal lives and historical experiences. Prose is based on reality, engaging with literary expression and the politics of memory. When Taiwanese writers who lived through the Japanese colonial period wrote about their past experiences in prose, their writings were characterized by a historical narrative. As such, their writings are both autobiographies and “Mnemonic-Historical Materials of Literature.” During the martial law era when Japanese colonial memories are suppressed, their prose collections are the first-hand texts for the post-war generation to learn about Japanese colonization; furthermore, they play a vital role in constructing the history of Taiwan under Japanese Colonial Rule and the history of Taiwanese literature. This paper focuses on Taiwanese writers under Japanese Colonial Rule, who had published prose collections during the life time or posthumously, from the early post-war years to the period just before the lifting of martial law. Through textual analysis, the paper investigates the life histories and spiritual histories to foreground the historical consciousness in these individuals. The paper also explores the notion of genre and the language use of prose to discuss the significance of publishing proses in a different era. The paper seeks to indicate that local proses serve to reconstruct historical memories during the martial law era, forming a local history narrative tradition distinct from the Chinese lyrical tradition. Following this vein, the paper reevaluates the significance of Taiwanese local prose in the history of Taiwanese literature, so as to enrich the scope of Taiwanese literary localism.</p> <p> </p>

The Development of Temple Culture in Taiwan

The prevalence of temples in Taiwan is indeed a unique phenomenon. According to literature and news reports, the development of traditional religions was not encouraged during the Japanese Occupation Period and the Kuomintang administration. Rather, religious practice in Taiwan was controlled and derogated. This study investigated the structural factors affecting the flourishing development of well-known temples in Taiwan based on the religious and cultural policies from the Japanese Occupation Period to Kuomintang’s lifting of martial law. It also attempted to understand the impact of local factions and clientelism on temple culture.

Exhibiting Imprisoned Memories: The Construction of Site-specific Narrations in the Jing-Mei White Terror Memorial Park, Taiwan

In Chiang Kai-shek’s early governance of Taiwan, many political events occurred which violated human rights. During this ‘White Terror’ era, military commanders were authorized with powers to restrict the islanders’ freedom, as well as prohibit public assemblies. Taiwanese who acted against the martial law would be committing offences of public order, or even offences of treason. The Jing-Mei White Terror Memorial Park was once the place where such political victims were held in custody and imprisoned. Until the lift of martial law, these inhuman events were not revealed to the public, and the two courts, the Ren-Ai Building (仁愛樓, the detention centers), barracks and other public buildings on the site recently have been transformed into parts of the National Human Rights Museum, Taiwan. As many political persecutions occurred and were implemented in the two courts and previous jails of the detention centers, the transformation of the site into a memorial park suggests the site-specificity of memory recollection through exhibiting the built environments, historical archives, and victims’ leftovers. This paper intends to discuss the construction of spatial narrations and the means of patching up fragmented memories of these political events, as well as examining the exhibition settings for stimulating visitors’ perceptions of the victims’ sufferings. Finally, as young generations in Taiwan didn’t experience such political oppressions, the paper would ask what sort of immersive channels could be utilized to recall the imprisoned memories and to forge some sufferers’ traumatic experiences for visitors.

The challenge of heritage management for post national symbol: the dilemma of the Chungshan Great Hall’s adaptive reuse, Taiwan

ABSTRACT Chungshan Great Hall, founded in 1965 under the request of President Chiang Kai-shek to commemorate the centenary of Dr Sun Yat-sen's birth, also for the reason to revive traditional Chinese culture. Until the end of 2005, this was the site of National Assembly meetings. Besides, the architecture serves as a location for hosting ceremonies by the President for state visits, conferences, receiving distinguished foreign guests or hosting state banquets and was off limits to the general public until 2005. The government has designated the Chungshan Great Hall as a historical monument. It was also on the first 20 of do_co, mo.mo_Taiwan's list, because of its significance on both architectural and historic value. In spite of its conveying as a strong national symbol in essence, the architectural work of the Chungshan Great Hall might be said to be a splendid combination and demonstration of traditional crafts and modern design. However, after the lifting of martial law, and the abolishment of the National Assembly, how to reuse the historic building with its difficult history became a paradox issue. Namely, how should we reuse it wisely and interpret the once national glory, without mentioning the authoritarian rule? How should we appreciate the beauty and magnificent of the architecture, yet forgetting the negative memory of White Terror? The article, by reviewing the long process of how the central and local government tried to find different methods to reuse the monument, dismantles the challenge and dilemma of the heritage management of this kind of architecture as a post-national symbol.

Understanding Intraethnic Diversity

Abstract This paper fills a scholarly gap in the understanding of intraethnic diversity by way of a case study of the formation of a Taiwanese American identity. Drawing on a review of the existing scholarly literature and data from systematic field observations, as well as secondary data including ethnic organizations’ mission statements and activity reports, we explore how internal and external processes intersect to drive the construction of a distinct Taiwanese American identity. The study focuses on addressing three interrelated questions: (1) How does Taiwanese immigration to the United States affect diasporic development? (2) What contributes to the formation of a Taiwanese American identity? (3) In what specific ways is the Taiwanese American identity sustained and promoted? We conceive of ethnic formation as an ethnopolitical process. We argue that this ethnopolitical process involves constant negotiation and action in multiple spaces beyond nation-state boundaries. We show that immigration dynamics and homeland politics interact to create diversified rather than homogenized patterns of diasporic development and ethnic identification. The lifting of martial law in 1987 and democratization in Taiwan since then have led to increased public support for Taiwanization and Taiwanese nationalism in Taiwan. Rising nationalism in the homeland has in turn invigorated efforts at constructing an ethnonational – Taiwanese American – identity in the diaspora through proactive disidentification from the Chinese American community and civic transnationalism. This ethnopolitical identity is re-affirmed through cultural reinvention, outreach and networking, and appropriation of Taiwan indigenous cultures and symbols. We conclude by discussing the complexity of diasporic development and identity formation.

The photobook phenomenon: from the perspective of Taiwan photography history

This paper treats “photobook” as a metaphorical composition that implies the role of photographer-auteur, the juxtaposition of text and image, the editor’s decision on layout and sequence, as well as the designer’s and publisher’s performance on printed material. Such an approach of treating “photobook” as a visual account of history is closely linked to the distinct cultural background of Taiwan. As an island located in the centre of the East-Asian island arc, the western edge of the Pacific Ocean, and the southeast coast of the continent of Asia, Taiwan, also known as “Ilha Formosa”, has been governed by different colonial regimes in different periods of time, including the Netherlands, Spain, the Ming and Qing Dynasties, Japan, and the Republic of China. The production of photobooks in Taiwan history was inextricably intertwined with the cultivation of Taiwanese subjectivity that represented the shift from the colonialists’ perspective of this island to the diverse and multi-layered self-awareness. To identify the factors that led to these essential variations over the history of Taiwan photography, a chronological approach is imperative. Based on this insight, the discussion of this essay is chronologically structured in four parts: (1) from pre-1895 to the Japanese rule period (1895–1945); (2) from the great retreat to the White Terror (1945–1987); (3) from the lifting of martial law to the millennium (1987–2000); and (4) the 2000s and after.

타이완 2․28의 前兆와 그 실상

As the interests in peace and human right have increased in Taiwan recently, the education activity on correct historical awareness and the history eduction of 2.28 incident are conducted. In relation with this, the works to prove past history such as searching truth and justice are being conducted actively. But 2.28 incident has been sealed in martial law for 40 years after its outbreak, the incident was a taboo that couldn't be spoken. So did the literature works, so most works with the theme of 2.28 incident until the lift of martial law have been released in Japan and Hongkong. Since the lift of martial law, the works with the theme of 2.28 incident started to be released. The works created by following the past memories of the person who experienced the incident may sometimes have the deformed memories due to the influence by political environment inevitably. Accordingly, the author conducted the work to confirm the sign before the occurrence of incident through incidents that Taiwan people experienced after liberation through <Blood and Regret of Taiwan Island> by Bo Zi who directly dealt with the site of incident and <Winter Nights> by Lv He-luo and <Rural Self-Defense Forces> by Qiu Tian-ping which were released immediately before the occurrence of incident. As a result, Taiwan people believed there would be not unfair discrimination any more like Japanese colonial period in their country but such an expectation soon became frustrated. All the promises of officials in their country not to be lazy, or tell a lie or take the profit are nothing but lies. All the actions were done in reverse. Accordingly, the complaints of people got bigger, they came to organize the self defense force (Self-Defense Forces) in order to protect themselves and prepared the resistance against Taiwan’s ruler, which can be confirmed through literature works.

Taiwan’s defensive democratization

Since the lifting of martial law in 1987, Taiwan has progressed toward one of Asia’s most advanced democracies. This paper looks at the historical and socio-political circumstances and traces the global and domestic factors behind the transformation. Assuming that advanced levels of democratic governance can only be obtained through mediated social control over the state and the economy, the study explores whether democratic values and norms have become internalized and identifies the current caveats of further democratic development. More specifically, the paper argues that although Taiwan’s democratization has been caused by external sovereignty-related factors, the discourse on national identity has repoliticzed the public political realm after decades of authoritarianism and led to the habitualization of democratic values and norms. The paper concludes with an assessment of the prospects for comprehensive and inclusive public participation in the shaping of Taiwan’s political conditions.

Meaghan Morris in Cultural Studies in Asia

Meaghan has been part of the Inter-Asia Cultural Studies project from the very beginning— she was at the founding conferences, organised by Chen Kuan-Hsing, in National Tsing Hua University, Taiwan, between 1992 and 1995. The two conferences bore the title of ‘Trajectories: Towards a New Internationalist Cultural Studies’ and ‘Trajectories II: A New Internationalist Cultural Studies’, respectively. According to Kuan-Hsing, he was motivated by historical changes in Asia, from postwar decolonisation to post-Cold War in late 1980s, marked locally in Taiwan with the lifting of martial law in 1987. This was also the period of the rise of Asia within global capitalism, beginning with Japan, followed by the so-called ‘Tiger’ or ‘Dragon’ economies of South Korea, Taiwan, Hong Kong and Singapore via the export-oriented industrialisation. The industrialisation model was subsequently picked up by China and the other Southeast Asian countries. The conferences certainly lived up to their promise of being international, with presenters from first and third world locations, and the core concerns were very much grounded in the historical conjuncture of Asia at the end of the twentieth century. One evening during the second conference, while the edited volume for selected papers were being prepared for publication, Rebecca Barton, the editor for the book project at Routledge, brought up the idea of an Asian cultural studies journal. In a hotel room in Taiwan, with Meaghan, the late Jeannie Martin, Kuan-Hsing and myself from the conference and Rebecca, the plan for Inter-Asia Cultural Studies was hatched. It was decided that Kuan-hsing and I would be the co-executive editors, supported by a relatively large editorial collective drawn across Asia and Australia.

Studies of Taiwan’s Feminist Discourses and Women’s Movements

In the twentieth century, Taiwanese feminists have selectively appropriated various strands of Western feminism to improve women’s status and meet women’s needs. In this article, several scholarly works pertaining to the analysis of various strands of Taiwanese feminism, and the historical development of women’s movements published in the 1990s, as well as after, will be reviewed and discussed. The lifting of martial law in 1987 created the political climate that enabled Taiwanese feminists to lift their self-censorship and contribute to the diversification of feminist discourses and ngos in Taiwanese civil society. The mid-1990s was another watershed in the transformation of Taiwanese feminist discourses and women’s movement strategies.

Andrzej Paczkowski, Revolution and Counterrevolution in Poland, 1980–1989, trans. by Christine Manetti. Rochester, NY: University of Rochester Press, 2015. 387 pp. $99.00.

Andrzej Paczkowski, <i>Revolution and Counterrevolution in Poland, 1980–1989</i>, trans. by Christine Manetti. Rochester, NY: University of Rochester Press, 2015. 387 pp. $99.00.

Partner na trudny czas. Obraz Austrii w świetle materiałów Ministerstwa Spraw Zagranicznych Polskiej Rzeczpospolitej Ludowej z lat 1980–1983

The aim of this article is to show how the Fourth Department (Western Europe) of the Ministry of Foreign Affairs of the Polish People’s Republic (PRL) assessed its relations with Austria in 1980–1983. This topic is analysed from the perspective of the existing research on Polish foreign policy and its relations with the West. The article mainly presents the Polish perspective of bilateral relations and efforts to restore good trade relations with Austria. Before martial law was introduced in the PRL, this neutral Western country had evidently favoured Polish affairs in the international arena. The contribution of Bruno Kreisky’s personal diplomacy to the development of trade relations with the PRL is also taken into account. There is a thesis that Austria was one of the first countries in the West which renewed diplomatic relations with the PRL after their having been frozen in December 1981. In the light of the existing studies, such measures were first taken in 1984 in the so-called fraternal countries and in 1985 in Western countries. Materials taken into account in this analysis have not yet been published, and come from the archives of the Ministry of Foreign Affairs. In the Polish diplomatic documents from 1980–1983, Austria has the image of „a partner in difficult times”. Since 1970, the Austrian government under the leadership of Chancellor Bruno Kreisky was at first perceived exceptionally well in the PRL, compared to other Western countries. After the imposition of martial law, Vienna repeatedly confirmed its willingness to provide Poland with not just humanitarian, but also diplomatic and economic support, refraining from making negative comments on Polish authorities on the international forum. Kreisky avoided sharp statements against Polish authorities, fearing the possible escalation of the conflict. He was convinced that the shift in power was not possible at that time and in that area. He judged negatively Western economic sanctions for two reasons. As he claimed, they struck only the society and common people, having no impact on the decisions of Polish politicians; on the other hand, they threatened the interests of Austria, which was inclined to import Polish raw materials and repay the existing financial obligations. Shortly after the exchange of correspondence on the circumstances of the martial law, the Austrian side, through the Embassy in Vienna, offered to re-establish correct relations. They excluded the possibility of conducting official state visits until the lifting of martial law; however, in April 1983, the first working group meeting with Otto von Bauer, the Deputy Secretary General of the Ministry of Foreign Affairs of Austria, was arranged in Vienna. This event was treated as an example to follow in the other diplomatic posts of the Fourth Department.

TAIWAN POLITICAL PATTERN AND GEOPOLITICAL WEAKNESS: IMPLICATIONS FOR TAIWAN TO SEE THE INTERACTION BETWEEN THE CROSS-STRAIT-RELATIONS AND SINO-RUSSIAN RELATIONS UNDER THE THEME OF SHANGHAI COOPERATION ORGANIZATION (SCO)

Taiwan media reflects the diversity and chaos of Ideology after the political reform from the end of 1980’s when the leader of Taiwan Chiang Ching-kuo announced the lifting of martial law on July 15, 1987. The democracy promoted the exchanging situation between Taiwan and Mainland China. The importance of Taiwan’s geopolitical position is disappearing by time. To integrate into the broadened AsianPacific region in the era of China’s uprising and Taiwan’s closed economic cooperation with Mainland China under its military threat is a new trend for Taiwan’s foreign policy. With the returning back of Putin to the presidency of Russia and his Asian cooperation strategy, Taiwan could understand the role of Russia appropriately to think about how to participate in this regional cooperation and consolidate the national security in the cross-strait region. The attitude of Russia toward the SCO should be paid attention to from the side of Taiwan authority. The author found that in the bigger geopolitical pattern in Asian-Pacific region that Russia plays more and more stable and positive role in the regional security under the competition with USA. The competition between USA and Russia is the new world geopolitical pattern for both Taiwan and Mainland China. This paper is divided into two parts from the aspect of Taiwan political and geopolitical changes to examine the problems of the cross-strait relations and SinoRussian relations under the theme of SCO in East Asia. The author assumes that Russia’s Asian Strategy will strengthen Russia’s influence on the cross-strait relations deeply and Russia will play the more and more important role in regional security and economic cooperation in East Asia.

Nationalist patriarchy and women painters in Taiwan under the Guomindang

Abstract The distinctions of works by women artists in Taiwan in recent years are usually linked with influences of feminism and the lifting of martial law in 1987. In truth, women artists in Taiwan have been active since the beginning of the twentieth century and many more became influential after World War II during the period when Madame Chiang Kai-shek and her husband�s Guomindang government directed cultural policies. The efforts of these early artists have been neglected in art historical studies because their works were mostly traditional and not innovative. This article will re-evaluate the meaning of these artists in Taiwan art history from alternate perspectives of modernity, namely, the importance of traditionalism in modern art and the role of patriarchal nationalism in defining a national art form.

From authoritarian policing to democratic policing: a case study of Taiwan

The literature of democratic policing has neglected the case study of unique geopolitical situation. This study examines Taiwan, one of the few countries that has experienced a relatively peaceful transition from authoritarian policing to democratic policing. While the push from the dangwai movement was necessary, democratisation could not be so peaceful without benign concession from ex-president Chiang Ching-Kuo and his hand-picked successor Li Denghui. The article then contrasts the essential characteristics of democratic policing with these of authoritarian policing before the lifting of martial law in 1987. We contend that to endure democracy, the police must accept and embody democratic values in their practices. The difficulties to democratic reforms come from both despotic past and jaundiced interpretation of Confucianism. The essay represents a systematic attempt to explore the spread of democratic policing to a post-Confucian society.

Cultural Translation of a Subject in Transit:

Cultural Translation of a Subject in Transit:

Who's listening to whose story?

In the 1990s, under the influence of the lifting of martial law in Taiwan, Mali Wu's works drew on a feminist perspective combined with field surveys and documentation to present the lives of individuals in microscopic detail. The Treasure Island (Tales of Formosa) series, which grew out of these concerns, deals with gender and its relations with the nation, the economy and urban development, and presents a historic angle different from the mainstream viewpoint. Wu attempts to create a space for dialogue and reflection, where marginalized individuals become the voice of the subject. This effort is what has brought her onto the path to socially engaged art.

Archiving Peripheral Taiwan

This article extends debates on the place of Taiwan on our scholarly canvas by highlighting the region's unique status at the intersections of various margins—geopolitical, sociocultural, and historiographical. Using press reports of renyao (“human prodigy,” a Chinese category of transgenderism) in the post–World War II period as the foci of analysis, this article supersedes existing readings that tend to emphasize the lifting of martial law in 1987 as the turning point that enabled the flourishing of queer cultures and politics in late-capitalist Taiwan. The media attention showered on Zeng Qiuhuang, arguably the most famous renyao in the 1950s, reveals and captures a reciprocal chimera effect whereby the margins of sexuality and the periphery of “China” and “Chineseness” converge into the mimetic recalcitrant traces of the past. The prodigy of the human—renyao—configures the basis of archival imagination on which the prodigy of historical na(rra)tion—Taiwan—emerges with distinctive tempos and visibility from the seemingly authentic repertoire of empirical retrieval, recovery, and access.