Letters are substituted regardless of phonetic matching. For example, R and N in RUSSIAN may be replaced with Cyrillic Я ("ya") and И ("i") to form the faux-cyrillic "ЯUSSIAИ" (yaussiai). Other examples include the use of Ш for W, Ц for U, Я/Г for R/backwards and upside-down L, Ф for O, Д for A, Б, Ь, or Ъ for B/b, З, Э, or Ё for E, Ч or У for Y. Outside the Russian alphabet, Џ (from Serbian) can act as a substitute for U, Ғ (from Turkic languages) for F, Ә (from Turkic languages, Abkhaz, Dungan, Itelmen, Kalmyk and Kurdish) or Є (from Ukrainian) for E, Ө (from Turkic, Mongolic and Uralic languages) for O, Һ (from Turkic and Mongolic languages and Kildin Sámi) for H, and Ћ (Serbian) for Th. A reversed ☭ (written as ☭) is also sometimes used for G.[4] A common substitution is $ for S.[citation needed] Further variants include an inverted or rotated K (ꓘ), which is not used in any alphabet except Fraser.
This effect is usually restricted to text set in all caps, because Cyrillic letter-forms do not match well with lower case Latin letters. In Cyrillic typography, most upright lower case letters resemble smaller upper case letters, unlike the more distinctive forms of Latin-alphabet type. Cursive Cyrillic upper and lower case letters are more differentiated. Most Cyrillic letter-forms were derived from the Greek alphabet in the 9th century, but the modern forms have more closely resembled those in the Latin alphabet since Peter the Great's civil script reform of 1708.
The letters А, В, Е, Ѕ*, І*, Ј*, К, М, Н, О, Р, С, Т, Ү*, У, Ғ*, Ѵ*, and Х (*used in other Cyrillic alphabets or from Church Slavonic) are strongly homoglyphic or related to Latin letters, depending on intended sound values to the point that their substitution may not be noticed, unlike those listed above. If compatibility issues arise that limit mixing of scripts, these can be used with faux Cyrillic letters in lieu of their Latin counterparts.
^Jen Chen, "Sweater Hip Check", The Pitch (Kansas City), February 15, 2007 online
^"American Perceptions of Vodka Shaken, Not Stirred: An Analysis of the Importance of Vodka’s Foreign Branding Cues and Country-of-Origin Information", Jon Kurland, October 26, 2004 full text
^Englis, Basil G. (1994). Global and Multinational Advertising. Lawrence Erlbaum Associates. p. 123. ISBN0-8058-1395-0.