scholarly journals Theoretical and methodological foundations of forensic economics

2021 ◽  
Vol 23 (1) ◽  
pp. 300-310
Author(s):  
A. Horlachuk

In modern conditions, the need to increase efficiency of forensic expert activity in economic field depends on development of theoretical and methodological base of forensic economics, interpretation of this economic and legal category in legislative field and determination of the system-forming factor of totality of forensic examinations. While systematizing scientific content, the main key issues related to theoretical development foundations of this type of forensic science are considered. The key informative informational blocks of forensic economics are highlighted: the first block is procedural nature of forensic examination assignment and conducting; second block is the use of specific expertise in the field of economics; third block is the topic of forensic economic examination; fourth block is the purpose of the results of economic research. An attempt has been made to improve interpretation of forensic economics as an economic andlegal category, as well as to substantiate its classification on the basis of dividing social production into material and non-material fields that are studied by the corresponding economic sciences. Thanks to the use of dialectical method, it is substantiated that solution to this methodological issue lies in the field of material production. Consideration of the relations between the economy and other fields of social activity demonstrated that economy is primary that allowed, as a result of the division of social production into the field of material production (material goods and material services; object of economic relations has a materialized form) and intangible production (intangible goods and intangible services; object economic relations has a non-material form) to determine the system-forming factor of various types of forensic economic examinations.

2019 ◽  
Vol 67 ◽  
pp. 01004
Author(s):  
Olga Ievsieieva

In the study, the authors have identified the dominant trends in the development of the international road transport services market. These include monopolization and protectionism, structural imbalances, namely, predominance of European transport companies in the international motor transport market, prevailing of private transport companies. Hence, the researchers determined the general vector of improvement of the motor transport services market in the modern stage of internationalization of global economic relations. The current trends in the development of the international road transport services market in Ukraine are substantiated. The authors propose a competitiveness assessment methodology for transport enterprises. It is proposed to quantify the following elements as part of the competitiveness coefficient of a transport enterprise: 1) the range of offered transportation services; 2) pricing policy; 3) advertising; 4) public relations; 5) sales system; 6) employee incentive system; 7) innovative activity of the enterprise. Using the proposed methodological approach will help making reasonable management decisions to improve the efficiency of transport enterprises, to expand the information base of economic research, and to improve the quality of analysis in the context of accelerated development of the international logistics infrastructure.


2018 ◽  
pp. 67-77 ◽  
Author(s):  
Svitlana KOVAL

Introduction. Social protection of the population is one of the state functions The implementation of a socially oriented state policy involves solving the problems of social protection and is aimed at creating the proper conditions for a decent standard of living and free development of the individual. The emergence and functioning of social insurance is conditioned by the presence of various social risks and the need to retain citizens who can not take an active part in the process of social production. Purpose. The purpose of the article is to study the practical principles of the functioning of the system of state social insurance of Ukraine and Germany and to develop, on this basis, practical recommendations aimed at improving the social insurance of Ukraine in the context of the borrowing of progressive experience in Germany. Results. Approaches to the treatment of social insurance are considered: as a system of economic relations, as an element of the social policy of the state, as a component of social protection of the population. A comparative analysis of forms of social insurance and sources of financing payments in Ukraine and Germany has been carried out. The practical aspects of functioning of compulsory medical insurance in Germany are investigated, its positive features are revealed. Conclusion. It is revealed that the forms and sources of state social insurance of Ukraine and Germany are similar. The exception is the state health insurance, which in Ukraine is in the stage of implementation. The necessity to restore the payment of a single social contribution by hired workers in the conditions of a shortage of financial resources in the sphere of social insurance of Ukraine is substantiated. It is proposed to apply in the domestic practice the mechanism of functioning of the state medical insurance of Germany, which excludes the possibility of abuses by medical workers in the context of the appointment of unnecessary medical examinations and procedures.


2021 ◽  
pp. 114-127
Author(s):  
Igor Molchanov ◽  
◽  
Natalya Molchanova ◽  

The article studies the role of regional science and the opportunity of using its tools in spatial social and economic research. The relevance of the topic is explained by the priority influence of geographical location, natural and climatic conditions on the organization of various types of economic life of public law entities. The aim of the study is to find acceptable solutions for intra-, interregional and interstate interaction by all participants in economic relations. Causal relationships in the phenomena and processes under analysis are revealed, general scientific and applied approaches are used: dialectics, analysis and synthesis, comparison, logic and abstraction, induction and deduction, verbal modeling, expert assessments. The relationship between the type and economic situation of administrative and territorial entities, the development of theoretical and methodological foundations of regional science and the use of its tools in economic practice is substantiated. On the basis of the analysis of official information, the emerging contradictions and unifying tendencies in the functioning of regions of different ranks are studied. The conclusion about the desire of constituent entities of federation to expand economic interaction, and the wish of a number of post-soviet countries for the integration of economic relations was made. On the basis of the results of the study, the available set of regional scientific tools, the effectiveness of regulatory measures taken by government authorities is shown. The interstate projects which are currently being implemented and planned for implementation in the nearest future are assessed. The authors make suggestions on the technology for selecting effective economic specialization of regions and embedding their production and infrastructure complexes into the integration processes on the territory of the EAEU. An assessment of the potential for unification processes in Eurasia is made. The presented results can be applied when choosing a problematics for further research and substantiating tactical recommendations that are acceptable for scientific and applied purposes.


Author(s):  
Victoria Nebrat

The purpose of this publication is to present the main idea, conceptual and methodological foundations, theoretical background, sources and directions of the study of the historical development of foreign economic relations of the Ukrainian economy. Finding ways for Ukraine to abandon the pattern of import dependent development and low-tech export is an urgent scientific and practical task. Historical factors play an important role in determining the country’s international specialization and position in world markets. The object of the study is the historical process of the inclusion of Ukraine’s economy in the system of international economic relations. Regularities, trends and national peculiarities in the formation of foreign economic relations of Ukraine’s economy are the subject of the study. The economic methodology of the study is based on an evolutionary-institutional approach. Traditional and contemporary theories of international trade, economic integration, foreign economic policy, international competition and national competitiveness are the theoretical foundations of the study. Analysis of historical sources opens up problem areas of scientific research and gives grounds for forming its working hypotheses. Studying the history of foreign trade, labor migration, participation in international monetary relations, international cooperation of production and the relationship of structural changes in the economy with the forms of international economic relations are the main fields of the investigation. Historical research is the basis for making proposals on optimization of the national foreign economic policy with the purpose of strengthening the economic sovereignty of the state, development of the national economy and ensuring its international competitiveness.


2018 ◽  
pp. 74-78
Author(s):  
O. Y. O. Y.

The article is devoted to the analysis of historical dynamics of university and its classification of cultural types. The main part of attention is concerned over the classical model of university and its transformations. The university carries out a social institution. It has absence of its own an autonomous field of culture, which is a form of spiritual rather than social production. Education is a set of social institutions that produce the social structure directly, that is, social technology with the purpose of human and social production of the new model. The society of the late Modern becomes a collection of social institutions (not only educational, but also legal, political, economical, and even in a certain sense cultural) and industries (specialized fields of material production). Education in this sense is a form of human production in general, while economics, politics and law are generally aimed at the indirect production of people through the logic of much complicated institutes movement: economics, politics, law (goods, power structures and laws). Depending on the national model of education, universities determine the priority of certain educational strategies. The university as a social technology, based on the new sample of the anthropological model, forms disciplinary practices that function for production of habitus and cultural capital, and also provides identification "under the auspices of the concept of culture" (B. Readings) in the Modern era. This cultural-historical period is characterized by the fact that social control is carried out not with the help of personal coercion, but of the passage through institutions. A higher educational institution in the era of Modernity is the most consistent embodiment of the idea of a social institution as an intermediary between spiritual and material production. Culture in this context acts as a form of "high culture," that is, as a way of human existence just like this, with value orientations on the foundations of universal cult of reason. The "Cultural Mission" of the University is a mediation between the regulatory ideas of the Modern and a certain type of state that is, to be a social technology of nation-building. The technology of cultivating reason is provided by studying at the Philosophy Faculty and is an obligatory philosophical component for other faculties in the German model, created by V. Humboldt. The formation of the cult of universal reason and self-sufficient subject is the basic task of the classical university and its leading sociocultural function and cultural mission.


2021 ◽  
Vol 14 ◽  
pp. 338-341
Author(s):  
Shun Zeng

The concept of All-round development of people has an important guiding significance for the development of modern education. Education is a kind of social activity to train people, also a basic path to inherit social culture as well as pass on social production and life experience. It is not only a way to improve the social production, but also the only method to produce well-rounded people. In this paper, the Chinese and western meanings of the All-round development of human beings were summarized, and how to realize the All-round development of human beings through modern education was explored.


2019 ◽  
Vol 49 (6) ◽  
pp. 839-862 ◽  
Author(s):  
June Jeon

Although sociologists have explored how political and economic factors influence the formation of ignorance in science and technology, we know little about how scientists comply with external controls by abandoning their prior research and leaving scientific innovations incomplete. Most research in science and technology studies (STS) on ignorance has relied on structural and historical analyses, lacking in situ studies in scientific laboratories. Drawing on ethnographic research, this article examines the habitus of ignorance as a mechanism of the social production of ignorance. Scientists have a set of dispositions that establish practical contexts enabling them to ignore particular scientific content. Leaders of the organization repeatedly legitimate the abandonment of unfinished projects, while ordinary laboratory scientists internalize the normalized view that the scientific field is inherently opportunistic and that unfunded research should be left undone. A cycle of legitimation and acceptance of ignorance by actors at distinctive positions within the organization provides a mechanism of social control of scientific knowledge. As the mechanism is habitually self-governed by the rules of the game of current scientific institutions, the result is an indirect, although deeply subjugating, invisible and consolidating form of political and economic domination of the scientific field.


Author(s):  
Nataliіa Shevchuk

The article provides an analytical review of the accounting literature and other scientific sources, which allowed highlighting the main stages of the development of financial statements, determining the historical and practical prerequisites for the formation of integrated reporting and outlining the basic requirements for information reporting capabilities. The purpose of the study is the conceptual understanding of the integrated reporting evolvement. General scientific and special economic research methods, such as dialectical and abstract and logical ones are used to systematize available theoretical material to reveal the element of accounting method. Methods of theoretical generalization, analysis and synthesis have been applied to comprehensive evaluation of the stages of financial reporting development. According to the results of the study, significant influence on the development of the integrated model of accounting has led to the development of economic relations, legal foundations of the functioning of the economy, information needs, the evolution of economic theories: new institutional, evolutionary, theory of rational expectations, theory of exhaustive resources, theory of human capital and the application of these theories to management systems. The main problems of the existing financial statements in accordance with the informational expectations of the stakeholders are identified and substantiated. Formation of new approaches to the development of accounting integrated reporting in Ukraine on the basis of consideration the national peculiarities of accounting system of the current regulatory system requires further study. The study of the formation of integrated reporting in the world economy, international initiatives in the field of integrated reporting, in order to implement the best world practices in Ukraine are pivotal.


2017 ◽  
Vol 19 (2(64)) ◽  
pp. 41-46
Author(s):  
D.V. Bulysheva

The study examined the organizational and economic opportunities for recreational land-use in Odessa region towards ecologization of economic relations. Organizational and economic bases in the process of ecologization of recreational land use are intended to provide a mechanism for use of the respective territories, regulation of the system of forms and methods of social organization in the respective lands. Public relations on the territory of urban agglomerations represent a complex system, because they relate to organization of both material and non-material production, exchange, distribution and consumption of material goods and services, etc. In order to ensure sustainable development of the respective territories, organizational system of recreational land use should ensure existence, functioning and development of appropriate regulations, standards and guidelines for use of recreational lands of the regions. It is proved that in today's environmental and economic situation of land recreational use, there are obstacles to the sustainable development of the territory. In the situation of absence of a single organizational and economic basis and policy of system regulation in development of the entire agglomeration�s territory, functional and spatial integrity of the city and the suburban area is destroyed. The structure and definition of the organizational and economic mechanism of ecologization of recreational land use as an interconnected set of relations, principles, methods and forms of ensuring the interaction of organizational, production, financial and economic processes in the system of recreational land use, which promotes increase of competitive advantages and efficiency of development of the corresponding territories is given. The study determined that organizational and economic mechanism consists of the following components: financing, stimulation, planning, regulation, institutional and managerial support.


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