scholarly journals Application of SWOT and PESTEL analysis in combating economic crimes and when identifying threats to economic security of the state

2017 ◽  
Vol 0 (136) ◽  
pp. 193-204
Author(s):  
Вячеслав Анатолійович Некрасов ◽  
Вадим Іванович Мельник
Keyword(s):  
Economic Security ◽  
The State ◽  
Economic Crimes

scholarly journals Use of financial monitoring in the investigation of crimes in the economic sphere

2020 ◽  
pp. 386-389
Author(s):  
Tetiana Chasova
Keyword(s):  
Money Laundering ◽  
Service Providers ◽  
Financial System ◽  
Economic Security ◽  
The State ◽  
Scientific Article ◽  
Criminal Proceedings ◽  
Terrorist Financing ◽  
Financial Monitoring ◽  
Economic Crimes

The scientific article analyzes the conduct of financial monitoring during the investigation of economic crimes. The position ofscientists on the definition of financial monitoring and its role in the formation of economic security of the state is studied. The mainstatements of the Law of Ukraine “On Prevention and Counteraction to Legalization (Laundering) of Proceeds from Crime, Financingof Terrorism and Proliferation of Weapons of Mass Destruction” on financial monitoring and standards of the Group for Developmentof Financial Measures to Combat Money Laundering and Terrorist Financing (FAT) and European Union Directive 2015/849 “On theprevention of the use of the financial system for the purpose of money laundering and terrorist financing”.Ensuring the economic security of the state is possible provided that the fight against legalization (laundering) of proceeds fromcrime. Economic crimes undermine the economic and financial system of the state, encroach on the legitimate interests of individuals.Financial monitoring is a form of financial control and its conduct as part of a criminal investigation and is a means of proof.The problem of legalization (laundering) of proceeds from crime in recent years has become particularly important because itthreatens the economic security of the country. That is why the state implements measures of enhanced control in this matter throughlegal regulation of financial monitoring. The purpose of criminal proceedings is to resolve controversial issues, including the appropriatefinancial monitoring of suspicious activities related to money laundering.The financial monitoring system covers all financial service providers and determines that there should be cooperation in resol -ving issues related to the legalization of proceeds from crime. The issue of the use of financial monitoring in criminal proceedings hasbeen studied by researchers and practitioners, but many issues remain unresolved.

scholarly journals Algorithms for countering economic crimes and assessing the level of threats to economic security in the context of strategic management

2020 ◽  
Vol 81 (4) ◽  
pp. 280-290
Author(s):  
S. P. Khrustaleva ◽  
K. S. Krivyakin ◽  
M. S. Lutsenko ◽  
O. O. Shendrikova
Keyword(s):  
Economic Activity ◽  
Internal Audit ◽  
Economic Security ◽  
The State ◽  
Economic Crime ◽  
Industrial Enterprises ◽  
Four Levels ◽  
Business Entities ◽  
Functional Components ◽  
Economic Crimes

Crimes in the field of economic activity have become so common in society that crime in the economy has become the norm in the behavior of business entities. Economic crime in Russia at the present stage has reached such a scale that it really threatens the national security of the state. All this requires a detailed study of the individual elements of a crime in the sphere of economic activity and determination of methods for preventing economic crimes. Ensuring the economic rule of law is a guarantee of ensuring the economic security of the state in the future. Economic crimes committed at enterprises of various patterns of ownership are considered. The main type of economic crime is the misappropriation of assets (property), bribery and corruption are in second place, and finally, the third type of common economic crime in 2019 is procurement fraud. The amount of damage from economic crimes in large enterprises ranges from 100 thousand to 1 million US dollars. The main tools for detecting economic crimes in Russia are: the activities of the internal audit and economic security services; information technology protection and financial security of the enterprise; reporting suspicious transactions; the activities of the enterprise to manage the risks of losses from fraud. It is proposed to identify four levels of economic security of the enterprise: critical, low, medium and high. The optimality of the processes for managing economic and information security of PJSC VASO was assessed, which made it possible to single out the main functional components of the overall security of industrial enterprises. A comprehensive assessment of the level of economic threats of PJSC “VASO” as of 2019 was carried out.

CONCEPTUAL APPROACHES TO ENSURING ECONOMIC SECURITY OF THE OIL AND GAS COMPLEX IN THE CONDITIONS OF DIGITAL ECONOMY

2020 ◽  
Vol 13 (3) ◽  
pp. 165-173
Author(s):  
T.I. Lomachenko ◽  
Keyword(s):  
Oil And Gas ◽  
Oil And Gas Industry ◽  
Economic Security ◽  
Digital Economy ◽  
The State ◽  
Economic Crime ◽  
Legal Entity ◽  
Economic Concept ◽  
State Of The Economy ◽  
Economic Crimes

The financial and economic crisis caused by the coronavirus pandemic provokes not only unconventional situations in society, but also actively affects the state of economic crime. The criminal situation in the oil and gas complex is directly related to the current state of the economy and digitalization of its processes, a set of conditions and factors responsible for its stability, sustainability and progressiveness of the digital economy. It is not enough to assess the economic criminality of the oil and gas complex only by the number of revealed crimes; therefore, it is necessary to implement an effective economic concept of society and economic security of a particular enterprise, legal entity and individual, which will allow to change the entire cause-and-factor complex causing economic criminality. The article reveals the specific features of the oil and gas complex that contribute to the commission of economic crimes. A classification of factors contributing to the commission of economic crimes is proposed, in which the socio-economic and specific factors of the oil and gas industry are consistently considered, and their characteristics with the growth of economic crimes are given. The scientific novelty of the research consists in the development of the model of preventive measures to ensure economic security at macro-, meso– and micro levels of market economy in the conditions of digitalization. The cause-and-factor complex of economic crimes is considered taking into account the following blocks: political and legal, socio-economic, sectoral, organizational and technological, which are interconnected and actively affect the level of economic crimes. As a result, the main measures to counteract economic crimes are proposed, taking into account the purposeful influence of society, specific enterprise, legal entity and individual on the causes and conditions of ensuring economic security of the state.

PROPERTY SECURITY IN FIGHTING AND COUNTERACTING ECONOMIC CRIMES

2021 ◽  
Vol 140 (4) ◽  
pp. 100-115
Author(s):  
LESZEK DOMAGALSKI
Keyword(s):  
Money Laundering ◽  
Economic Security ◽  
The State ◽  
Financial Information ◽  
Penal Code ◽  
Legal Regulations ◽  
Asset Recovery ◽  
Recovery System ◽  
Processing Information ◽  
Economic Crimes

The article presents the function of property security in fighting against economic, organised and fi scal crimes. Attention is paid to the services and authorities forming the three pillars of the asset recovery system, the unit responsible, among others for collecting and processing information about assets constituting benefits from illegal or undisclosed sources included in the structures of the General Police Headquarters, the Prosecution Service and the General Inspector of Financial Information. The changes introduced by the Act of 23 March 2017 amending the Act – Penal Code relate to so-called extended confiscation. The essence of the new legal regulations and the importance of extended confiscation based on legal presumptions have been presented. The Act of March 1, 2018 on counteracting money laundering and fi nancing terrorism and its importance for the recovery of property and preventing crimes detrimental to the economic security of the state has also been interpreted.

scholarly journals Current issues of legal environment of tax security of Ukraine

2021 ◽  
pp. 13-15
Author(s):  
Oleksandr BRYHINETS
Keyword(s):  
Economic Security ◽  
The State ◽  
Structural Element ◽  
State Security ◽  
System A ◽  
Current State ◽  
State Tax ◽  
Micro Level ◽  
Main Components ◽  
Economic Crimes

The paper notes that in order to effectively ensure financial the safety of citizens of Ukraine is extremely important to achieve an appropriate level of tax security of the state as a basic structural element of financial state security. Identified threats affecting the current state the domestic tax security of the state. A number of regulatory and legal acts regulating the provision of tax security in Ukraine. A set of actions has been determined that is optimal for increasing the level of tax security of Ukraine. Politics should become the basis of state tax security ensuring the safety of domestic producers, because they are the most payers of taxes and fees, guarantors of a developed economic system, a source of employment in a market economy. Many problems getting in the way the study of tax security is explained by the fact that «tax security state» as a term is practically not regulated in the legislation of our state, its specifics and the composition of threats that can cause him significant harm. The vast majority of domestic and foreign scientists, considering issues of tax security, focus on micro-level, namely on the tax security of enterprises. While this the problem requires in-depth development and a systematic approach to determining the concept of «tax security» is precisely at the macro level of the study of the tax state security. To ensure the proper level of tax security it is necessary to determine its current state, the main components and factors of influence, examining the features of the functioning of the domestic tax system. It was noted that the future cooperation of the State Tax Service of Ukraine and Bureau of Economic Security will help eliminate duplication of functions law enforcement and reducing unnecessary and unjustified pressure on taxpayers, and will also help improve efficiency investigation of economic crimes and improve Ukrainian investment attractiveness.

THE ENTERPRISE ECONOMIC SECURITY SYSTEM: THE STATE ASSESSMENT USING MANAGEMENT FUNCTIONAL TYPES

2020 ◽  
Vol 14 (1) ◽  
pp. 183-200
Author(s):  
Olena Illiashenko ◽  
Yevhenii Rudnichenko ◽  
Tetiana Momot ◽  
Nataliia Havlovska
Keyword(s):  
Economic Security ◽  
State Assessment ◽  
The State ◽  
Security System ◽  
Functional Types

Minerals as an object of accounting and economic security of the oil and gas company implementing the production sharing agreement

2020 ◽  
Vol 23 (11) ◽  
pp. 1291-1312
Author(s):  
N.V. Zyleva
Keyword(s):  
Oil And Gas ◽  
Economic Security ◽  
The State ◽  
Professional Judgment ◽  
Production Sharing ◽  
Security Service ◽  
Geological Information ◽  
Oil And Gas Companies ◽  
Mineral Reserves ◽  
Economic Risks

Subject. This article discusses the practice of ensuring the economic security of oil and gas companies operating under the terms of production sharing agreements, where minerals are the object of security. Objectives. The article aims to justify the need to apply professional judgment in the organization of reliable accounting of minerals, explored and extracted under the terms of the production sharing agreement implementation, to avoid various risks to the entity's economic security. Methods. For the study, I used the methods of deduction and modeling. Results. The article presents proposals to arrange accounting of intangible exploration assets (geological information on mineral reserves) and finished products (the part of the extracted minerals owned by the investor and the part owned by the State). Conclusions. As strategic minerals, oil and gas are the targets of various economic risks. Professionals familiar with the specifics of accounting operations in the implementation of the production sharing agreement should be prepared to prevent these risks. The results obtained can be used to design accounting policies and develop local regulations on the tasks and functions of the economic security service of the organization implementing the production sharing agreement.

Corporate culture as a driver of the corporate security of foreign military-industrial enterprises

2020 ◽  
Vol 16 (12) ◽  
pp. 2363-2380
Author(s):  
S.B. Zainullin ◽  
O.A. Zainullina
Keyword(s):  
Corporate Culture ◽  
Economic Security ◽  
The State ◽  
Industrial Complex ◽  
The European Union ◽  
Corporate Security ◽  
Industrial Enterprises ◽  
The Core ◽  
The Usa ◽  
The Military

Subject. The military-industrial complex is one of the core industries in any economy. It ensures both the economic and global security of the State. However, the economic security of MIC enterprises strongly depends on the State and other stakeholders. Objectives. We examine key factors of corporate culture in terms of theoretical and practical aspects. The article identifies the best implementation of corporate culture that has a positive effect on the corporate security in the MIC of the USA, the United Kingdom, the European Union, Japan ans China. Methods. The study employs dialectical method of research, combines the historical and logic unity, structural analysis, traditional techniques of economic analysis and synthesis. Results. We performed the comparative analysis of corporate culture models and examined how they are used by the MIC corporations with respect to international distinctions. Conclusions and Relevance. The State is the main stakeholder of the MIC corporations, since it acts as the core customer represented by the military department. It regulates and controls operations. The State is often a major shareholder of such corporations. Employees are also important stakeholders. Hence, trying to satisfy stakeholders' needs by developing the corporate culture, corporations mitigate their key risks and enhance their corporate security.

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