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 COMPETENCE OF BACHELORS MAJORING IN 08.03.01 CONSTRUCTION TO PERFORM CONSTRUCTION AND TECHNICAL EXPERTISE IN CASE OF SOLVING CIVIL DISPUTES

2016 ◽  
Vol 16 (4) ◽  
pp. 29-33
Author(s):  
S Averin ◽  
Keyword(s):  
Technical Expertise ◽  
New Approach ◽  
Practical Activity ◽  
Supplementary Education ◽  
Forensic Examination ◽  
Forensic Expert ◽  
Course Of Study

Russian courts often consider disputes in the sphere of construction, which requires the support of a forensic expert. That’s why the issue of experts’ competence is quite topical. The study on required competence is carried out on the basis of data received during the practical activity of forensic experts. In the course of study typical mistakes which are made by forensic specialists are identified. The author suggests the solution of specified problems and the algorithm of conducting forensic examination. All existing methods are oriented to economists who get supplementary education in the field of construction and work as construction experts. The obtained in the course of the investigation results are aimed at bachelors majoring in 08.03.01 Construction, which is a truly new approach to consideration of this issue. It will favour the improvement of quality of construction examination

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 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

Topical issues of cost accounting during a pandemic

2021 ◽  
pp. 8-15
Author(s):  
G.A. Sarkisyan ◽  
E.V. Manina
Keyword(s):  
Russian Federation ◽  
Financial Statements ◽  
Cost Accounting ◽  
Dental Clinics ◽  
Primary Documents ◽  
Coronavirus Infection ◽  
The Russian Federation

The article is devoted to the problem of accounting for expenses during the period of high alert to prevent the spread of coronavirus infection in dental clinics that provide paid services. This article discusses the concept of expenses, their classification, regulations governing the accounting of expenses, as well as the procedure for reflecting them in accounting. It noted that during the pandemic, problems arose with the collection of primary documents, which, in turn, complicated the work on the formation of financial statements. Particular attention is paid to the issues of attribution of expenses for salaries of employees on non-working days announced by the President of the Russian Federation.

scholarly journals ABOUT FORENSIC EXPERT PARTICIPATION IN CASES OF ADMINISTRATIVE OFFENSES

2018 ◽  
Vol 18 ◽  
pp. 194-202
Author(s):  
O. P. Uhrovetskyi ◽  
O. O. Sviderskyi
Keyword(s):  
Legal Status ◽  
Actual Data ◽  
Forensic Research ◽  
Forensic Examination ◽  
Special Knowledge ◽  
Forensic Expert ◽  
Research Decision ◽  
Structure Complexity ◽  
Administrative Proceedings ◽  
Procedural Rights

The authors allocate in administrative proceedings in cases of administrative offenses among other participants to a forensic expert who takes a special place in this process and give a description of legal status of forensic expert in cases on administrative offenses taking into account the peculiarities of expert involving stage in administrative proceedings. The authors emphasize that at various stages of administrative proceedings a forensic expert performs one function: performing examination. At the central stage of administrative proceedings, namely consideration of the case on an administrative offense and adoption of the resolution therein by authorized authority to consider an administrative offense. If there is a need to use of special knowledge, forensic examination is assigned and opportunity is provided to expert to exercise procedural rights and obligations and submit examination conclusion as a result of expert research. Decision on forensic examination assignment in cases of administrative offenses in the jurisdiction is usually performed in resolutions of the authorized authority (official) that is in charge of proceedings administrative offense. Expert conclusion is an independent means of proof in administrative proceedings. Structure complexity of expert conclusion as a procedural document lies in the fact that it derives from the structure of a special forensic research, since it reflects its features. Expert conclusion is subject to investigation and verification by the court and actual data contained therein are judged by general rules, since they are actual data about certain circumstances of objective reality. It is concluded that participation of expert in proceedings on administrative offenses at the present stage is as fully possible realized at the second central stage of proceedings in consideration of case on administrative offense.

scholarly journals MEANS OF COUNTERACTING THE PROVISION OF AN INTENTIONALLY MISLEADING CONCLUSION BY AN EXPERT

2016 ◽  
Vol 15 ◽  
pp. 180-188
Author(s):  
M. V. Shepitko
Keyword(s):  
Legal Status ◽  
Criminal Liability ◽  
Legal Proceedings ◽  
Forensic Examination ◽  
Special Knowledge ◽  
Psychological Influence ◽  
Forensic Expert ◽  
The Law ◽  
Misleading Conclusion

The article deals with the problems of counteracting the provision of an intentionally misleading conclusion by an expert. It analyzes the rights, obligations and liabilities of an expert. The research focuses on the fact that a forensic expert differs from other participants to criminal legal proceedings - he/she has special knowledge. According to his/her legal status an expert is engaged in this activity on a permanent basis using the powers given by the Law of Ukraine «On forensic examination» and procedural laws. The article pays particular attention to the forms of obligations undertaken by an expert in the course of a pretrial investigation and trial - warning of criminal liability, the oath by an expert. With this regard the article specifies common and distinctive traits of the abovementioned oaths showing different purposes that the lawmaker had in mind while drafting them. It is important to point out to the conclusion that the mechanism of counteracting the provision of an intentionally misleading conclusion by an expert is a means of psychological influence. This episode may indicate a possibility of excessive intimidation of this participant of the criminal legal proceedings.

17. Payment cards

2017 ◽  
Author(s):  
MA Clarke ◽  
RJA Hooley ◽  
RJC Munday ◽  
LS Sealy ◽  
AM Tettenborn ◽  
...  
Keyword(s):  
General Circulation ◽  
Consumer Credit ◽  
Personal Identification ◽  
Personal Identification Number ◽  
Payment Card ◽  
Contractual Relationships ◽  
Payment Cards ◽  
Lender Liability ◽  
The Uk ◽  
Debit Cards

This chapter focuses on the use of payment cards in commercial transactions. Contactless cards are becoming increasing popular and account for 49 per cent of all cards in issue. Contactless payment is made through the tap of a card on (or by waiving it over) a reader, without requiring a personal identification number or signature. With the increased availability of mobile payment technology, contactless payments are likely to shift from cards to smartphones. This chapter begins with a discussion of the main types of payment card in general circulation in the UK, including credit (and charge) cards, debit cards, and ATM cards. It then considers contractual networks and the regulation of contractual relationships, along with liability for unauthorised transactions under the Consumer Credit Act 1974 (CCA) and Payment Services Regulations 2009. It also describes connected lender liability under CCA.

scholarly journals Externalities in Payment Card Networks: Theory and Evidence

2010 ◽  
Vol 9 (2) ◽  
Author(s):  
Sujit Chakravorti
Keyword(s):  
Social Welfare ◽  
Public Authorities ◽  
Payment Card ◽  
Advanced Economies ◽  
Payment Cards ◽  
Regulatory Interventions ◽  
The Impact

Payment cards continue to replace cash and checks in advanced economies. Along with the growth of payment card transactions has come greater scrutiny by public authorities of certain payment network rules along with the level of certain fees. This article reviews the growing payment card literature and discusses the impact of several regulatory interventions on card adoption, usage, and social welfare.

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