scholarly journals FORENSIC ACCOUNTING EXPERTISE OF PAYMENT WITH PERSONNEL: PROBLEMS AND IMPROVEMENT

2022 ◽  
Vol 16 (4) ◽  
pp. 140-147
Author(s):  
Vasiliy Yumatov ◽  
Vladimir Timchenko ◽  
Svetlana Kozmenkova ◽  
Guzaliya Klychova
Keyword(s):  
Production Costs ◽  
Standard Methods ◽  
Forensic Accounting ◽  
The Subject ◽  
Forensic Expert ◽  
Accounting Expertise ◽  
Definition Of ◽  
Further Development ◽  
Theoretical Foundations ◽  
Incentive Payments

In modern conditions, forensic examination is of particular importance, which determines its further development as a scientific branch of knowledge and type of activity. Forensic accounting examination of labor and its payment includes determining the correctness of the calculation of wages to employees, planning the wage fund, the correctness of the application of forms of remuneration, calculation of wages (including incentive payments and additional wages, payment for holidays, weekends, downtime), the correctness of attributing to the composition of production costs (work performed, services rendered), payment or non-payment of wages. Forensic accounting expertise of payroll settlements with employees is one of the most demanded subtypes of expertise. However, problems remain in her methodology that need to be resolved. The aim of the study is to develop the theoretical foundations of forensic accounting expertise of payments to personnel. Due to the lack of standard methods, we propose the definition of the subject, object and tasks of forensic accounting expertise of settlements with employees on wages, the types of work of such an examination stage as research, as well as an algorithm for conducting expert research to identify cases of non-payment of wages to employees of the organization. These proposals will optimize the activities of the forensic expert-economist, contribute to the development of methods and organization of forensic accounting expertise, the correctness of calculations with employees on wages and their timely payment

Federal Accounting Standard (FSBU) 5/2019 – Inventories: An investigation of commodity operations during forensic auditing

2021 ◽  
Vol 22 (12) ◽  
pp. 1368-1385
Author(s):  
Svetlana V. KOZMENKOVA ◽  
Ekaterina V. TYUN’KOVA
Keyword(s):  
Fair Value ◽  
Theory And Practice ◽  
Accounting Standard ◽  
Accounting Practice ◽  
Forensic Accounting ◽  
Forensic Expert ◽  
Accounting Expertise ◽  
Definition Of ◽  
The Impact ◽  
Economic Crimes

Subject. This article focuses on accounting expertise that holds a unique position in the system of effective economic crimes and infringement prevention. Objectives. The article aims to identify the impact of the new Federal Accounting Standard (FSBU) 5/2019 – Inventories on the procedure for conducting a forensic accounting examination of commodity transactions in trade. Methods. For the study, we used a comparative analysis, systematization, induction and deduction. Results. Based on the research results, the article proposes a definition of the subject of forensic accounting examination of commodity transactions, and it reveals that the introduction of FSBU 5/2019 – Inventories into accounting practice contributed to the emergence of such examination objects as the fair value of goods and their impairment. The article also proposes to use in the activities of a forensic expert accountant the author-developed algorithms for conducting expert examinations. Conclusions and Relevance. The implementation of FSBU 5/2019 introduces new objects of forensic accounting examination of commodity transactions in trade, so the proposed algorithms for expert examination will contribute to optimizing the activities of the forensic expert accountant. The results of the study can be applied both in the theory and practice of forensic economic expertise.

scholarly journals Geneza i pojęcie żywności lokalnej w powiązaniu z ideą zrównoważonejkonsumpcji

2019 ◽  
pp. 23-35 ◽  
Author(s):  
Elżbieta Goryńska-Goldmann
Keyword(s):  
Rural Areas ◽  
Local Food ◽  
Sustainable Consumption ◽  
Public Institutions ◽  
The European Union ◽  
Alternative Approach ◽  
Union Local ◽  
The Subject ◽  
Definition Of ◽  
Further Development

This paper reviews the conceptual apparatus and the genesis of local food, on the basis of definitions and with respect to legal conditions, as well as the popular ways of interpretation of local food and scientific research performed by different centers and institutions – both domestic and foreign. On the basis of that, the paper presents the author’s own proposition concerning the abovementioned issue. The aim of the paper is to present the genesis and the definition of local food in the perspective of sustainable consumption. While conducting the research, the scientific literature concerning the subject was reviewed, and the findings were documented with available statistical and market information. The research showed that public institutions see the potential of local food and hope that it can drive the development of rural areas in the European Union. Local food is an alternative approach to the way in which food consumption can be turned into a sustainable one. Informed and responsible consumers, who are aware of their own limitations and value tradition, provide some new quality to the society (as they constitute a specific form of social capital), what translates into bigger local food production possibilities and is the basis for the further development of sustainable consumption.

scholarly journals Definition of economic security of the subject of economic activity

2019 ◽  
pp. 70-78
Author(s):  
Roman Snishchenko
Keyword(s):  
Systematic Approach ◽  
Negative Impact ◽  
Economic Security ◽  
Security Studies ◽  
Theoretical Generalization ◽  
Important Direction ◽  
The Subject ◽  
Basic Approaches ◽  
Definition Of ◽  
Further Development

Introduction. Unstable Economy of Ukraine due to political and military factors accelerates the negative impact of the competitive environment in entities making their business vulnerable and unstable. The issue of companies’ economic security is becoming especially important. Gained experience is to be improved and further development of theoretical and methodological apparatus of companies’ economic security as an important direction of Security Studies is required. Goal. The article aims to study the author’s definition of economic security entities on the basis of acquired scientific experience. The object of the study is the processes of economic security. The subject of research is the theoretical bases of economic security at a separate business entity. Methods. Theoretical and methodological basis of the study is a systematic approach to the definition of economic security as a scientific category, scientific works of domestic and foreign scientists, the method of theoretical generalization, analysis, synthesis, abstract and logical, and others. Results. The article analyzes the current set of definitions of the company’s economic security. The basic approaches to the interpretation of the term are grounded. The expediency of refining classifications and increasing the number of approaches to the definition of economic security are substantiated. The author defines the complex economic category “economic security” as it relates to the business entity. Discussion. It is necessary to clarify purposes and principles of providing economic security of business entity under unstable economy.

scholarly journals Conceptualization of the phenomenon of social destructiveness from the perspective of archaization theory within the Russian socio-philosophical discourse

2021 ◽  
pp. 66-76
Author(s):  
Arsenii Belomytsev
Keyword(s):  
Middle Ages ◽  
Modern Society ◽  
Russian Society ◽  
Alternative Approach ◽  
The Subject ◽  
Definition Of ◽  
Destructive Processes ◽  
Further Development ◽  
Critical Overview

The subject of this article is the attempts of the Russian researchers to interpret the destructive processes in modern Russian society through the prism of development of archaization theory. Due to the lack of semantic definiteness, the concept of social archaization is often attributed to similar ones, such as “traditionalism”, “barbarization”, “patriarchalization”, “New Middle Ages", etc. The diversity of existing approaches substantiates the need to determine a certain theoretical core, which would become the foundation for further hypotheses. Special attention is given to problem of absence of a unified approach towards the definition of archaizing processes, as well as to the need for clarification and further functionality of the concept of social archaization. The novelty of this research consists in the critical overview and determination of flaws in the existing concepts of social archaization. It is demonstrated that the relevant findings of the Russian researchers do not always explain the origin of destructive processes in the Russian society. The effective practical solution to complications related to the phenomenon of social destruction is yet to be developed. The author proposes an alternative approach towards determination of the causes of archaization of the Russian society at the current stage; outlines the promising ways of reflection on archaizing trends; as well as formulates a refined definition of archaization of the modern society. The acquired results aim to lay theoretical foundation for further development and implementation of measures on overcoming destructive consequences of social archaicism.

Object of the Crime as a Symbol in the Doctrine of the Composition of the Crime

2021 ◽  
Vol 8 (2) ◽  
pp. 61-70
Author(s):  
Natalya S. Goncharova
Keyword(s):  
20Th Century ◽  
Criminal Law ◽  
Clear Definition ◽  
Legal Literature ◽  
The Subject ◽  
Definition Of ◽  
Objective Side ◽  
Criminal Legislation ◽  
Further Development

The author attempts to determine the place of the object of the crime in the doctrine of the composition of the crime. They analyze the views of scientists available in legal literature at various historical stages in the development of Russian legislation pertaining to criminal acts. Pre-revolutionary criminal legislation did not distinguish between the objects and the subjects of the crime. At the beginning of the 20th century, Russian criminal law science began to realize the need to distinguish the objects of crimes from the subjects. Since 1953, in connection with liberalization, there has been a clear definition of the subject of crimes, depending on their composition. Further development of the doctrine of the subject of crimes is characterized by a wide variety of scientists views, which the author analyzes, combining them into two groups, depending on the location of the subject of the crime as part of the crime: 1) the subject of the crime is a sign of the objective side of the crime and does not depend in any way; 2) the subject of the crime is a sign of the object of the crime and is inextricably linked with it.

scholarly journals The potential of sustainable development of agro-industrial enterprises: understanding of the essence and components

2018 ◽  
pp. 38-44
Author(s):  
Volodymyr Piliavskii ◽  
Mykola Mohylat
Keyword(s):  
Sustainable Development ◽  
Theoretical Basis ◽  
Special Significance ◽  
Development Potential ◽  
Agricultural Industry ◽  
Industrial Enterprises ◽  
The Subject ◽  
Definition Of ◽  
Further Development

The subject of research is the theoretical basis for understanding the essence of the potential and practical approaches to the formation of its componentsfor sustainable development of the enterprises, particularly in agricultural industry. The purpose of the research is to study the essential characteristics and components of the enterprise’s sustainable development potential, and to foremost determine the interaction of economic, social and environmental sub-potentials at the level of enterprise. Results of the research. Author's interpretation of the concept of enterprises’ sustainable development potential is proposed. It has been revealed that in the list of components of sustainable development potential, the innovative component acquires special significance, and forms an innovative field for the further development of economic, environmental and social potential.It has been determined that an innovative field in agro-industrial production should be formed by the large processing enterprises of agricultural industry.In order to further stimulate them, innovators should participate in management of innovative companies and be supported by the state.Summarizing of the essence and the author's definition of the terms «social» and «environmental» potentialof the enterprise’s sustainable development was provided.The basic structures of economic and social potential for sustainable development of agro-industrial enterprises have been developed.The interconnection between economic, social and environmental components of agro-industrial enterprises’ sustainable development has been exposed. Field of application of the results – the enterprises of agricultural industry, and further scientific research on evaluating the components, and forming the organizational and managerial directions of agro-industrial enterprises’ sustainable development potential’s use. Conclusions. The results of studying the theoretical views on the content of «enterprises’ sustainable development potential» phenomenon indicate a triple determination of the process of its creation and functioning.It is determined by the dynamics of the structure and direction of public needs, and also by the possibilities of interaction of one factor (environmental and social) with another (economic), providing balance between them.

scholarly journals INTEGRATED CHARACTER OF FORENSIC-EXPERT INVESTIGATIONS IN THE MILITARY SPHERE

2017 ◽  
Vol 17 ◽  
pp. 391-400
Author(s):  
V T. Chuprun
Keyword(s):  
Research Work ◽  
Armed Conflicts ◽  
Criminal Proceedings ◽  
Forensic Research ◽  
Special Knowledge ◽  
The Subject ◽  
Forensic Expert ◽  
Definition Of ◽  
The Military ◽  
First Time

The presence of the set of unresolved scientific and practical problems in the new field offorensic expertise "Military Research" is determined, and, first of all, it’s a deficit of scientific and methodical provision. The purpose of the paper is to define the comprehensive nature of forensic research in the military sphere. The experience of modern wars and armed conflicts shows that the battle of combined-arms formations acquires the features of land-and-air combat. It’s noted that in today’s combined arms battles and operations, it’s possible to solve successfully the tasks posed only in a complex manner. An analysis of the expert practice of the Kharkiv RIFE shows that during the last period the amount of the forensic military expertise has significantly increased. When conducting investigative activities in this category of criminal proceedings, a number of different issues arise, resolution of which requires special knowledge in various fields of science. In the Kharkiv RIFE there was initiated the performance of research work on the topic "The technique of forensic expert study of the work of commanders (staffs) and military formations in the preparation and realization of combat (service-combat) tasks". The novelty of the work lies in the fact that for the first time an algorithm is developed for determining, from a military point ofview, the compliance ofactions of responsible persons with the established requirements. An opinion was expressed that the subject of any research, including expert, is its immediate performer. In the latter case, it’s only a forensic expert or a person who is procedurally involved in the performance of the examination. The definition of the subject of a forensic military expertise is given. Attention is drawn to the need of availability for the forensic experts and specialists who participate in carrying out forensic military examinations, of the admittance to the information with limited access.

scholarly journals EXPERT-CRIMINAL PROVIDING PROCESS OF INVESTIGATION OF STORES INVOLVED IN USE OF BANK PAYMENT CARD

2019 ◽  
pp. 249-259
Author(s):  
I. Voytenko
Keyword(s):  
Financial Statements ◽  
Technical Expertise ◽  
Payment Card ◽  
Electronic Signature ◽  
Forensic Accounting ◽  
Forensic Examination ◽  
Primary Documents ◽  
Payment Cards ◽  
Forensic Expert ◽  
Accounting Expertise

The concept, legal support, significance and procedure of forensic examination in the investigation of fraud committed with the use of bank payment cards are analyzed. The value of the technical and forensic expert research of bank payment cards is determined. The knowledge of objects of forensic examination of bank payment cards is noted. The article notes the importance of the examination of electronic signature in these cases. The order of appointment of forensic accounting examinations in the investigation of fraud committed with the use of bank payment cards is analyzed. The objects of expertise here are the primary documents and financial statements. The importance of the expert’s conclusion as a source of evidence in the investigation of fraudulent use of bank payment cards is analyzed. Key words: fraud, bank payment cards, document, forensic accounting expertise, software and technical expertise.

scholarly journals The process of acquiring civic competences by students in the school space – analysis of theoretical foundations

1970 ◽  
Vol 15 (1) ◽  
pp. 143-159
Author(s):  
Celina Kamecka-Antczak
Keyword(s):  
Communicative Action ◽  
Common Goal ◽  
Albert Bandura ◽  
Erving Goffman ◽  
The Subject ◽  
Teachers And Parents ◽  
Definition Of ◽  
Social Competences ◽  
Theoretical Foundations ◽  
School Space

The article analyses three selected theories: the theory of communicative action proposed by Jürgen Habermas, the theory of social learning by Albert Bandura, as well as dramaturgical theory by Erving Goffman. The aim of the analysis was to find one leading theory of the process of acquiring civic competences. The selected theory should meet the set conditions that allow it to be used in school space. Civic competences are understood as a particular subtype of social competences, the acquisition of which is an important element of social development. The scope of the definition of civic competences depends on the theoretical approach adopted. School space is a community made up of students, teachers and parents, who focus on a common goal. This space is also where students’ socialisation takes place. The analysis was carried out on the basis of 5 questions regarding the subject, determinants, mechanism, place in development, and criteria for verifying the process of acquiring civic competences by students in the school space. The answers to the questions listed in the table have become the criteria for the analysis. However, this analysis did not allow for choosing a leading theory. None of the theories has met all the conditions set.

scholarly journals Socio-economic model of sustainable development

2021 ◽  
Vol 244 ◽  
pp. 10053
Author(s):  
Gennady Rublev ◽  
Lyudmila Bogdanova ◽  
Svetlana Kurbatova ◽  
Sergey Krasnousov ◽  
Vladimir Kolmakov
Keyword(s):  
Sustainable Development ◽  
Economic Model ◽  
Structural Model ◽  
The Sustainable Development ◽  
Socioeconomic System ◽  
Scientific Technical ◽  
The Stability ◽  
Definition Of ◽  
Further Development ◽  
Theoretical Foundations

The article considers the socio-economic model of sustainable development. The study analyzes the conceptual and theoretical foundations of the political, social, economic, spiritual, environmental, scientific, technical and information stability of the state and development of the socioeconomic system. The definition of the concept of the “sustainable state and development” was given, the structural model of the stability of the socioeconomic system was developed. The characteristics of the varieties of the sustainable state and development were defined. The prerequisites for further development of the theoretical foundations of the sustainable development of the socio-economic system were determined.

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