We have developed a three-dimensional numerical model and applied it to simulate plasma flows in semi-detached binary systems whose accretor possesses a strong intrinsic magnetic field. The model is based on the assumption that the plasma dynamics are determined by the slow mean flow, which forms a backdrop for the rapid propagation of MHD waves. The equations describing the slow motion of matter were obtained by averaging over rapidly propagating pulsations. The numerical model includes the diffusion of magnetic field by current dissipation in turbulent vortices, magnetic buoyancy, and wave MHD turbulence. A modified three-dimensional, parallel, numerical code was used to simulate the flow structure in close binary systems with various accretor magnetic fields, from 10 5 to 10 8 G. The conditions for the formation of the accretion disk and the criteria distinguishing the two types of flow corresponding to intermediate polars and polars are discussed.
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