СУТНІСТЬ СУДОВО-ЕКСПЕРТНОЇ ДІЯЛЬНОСТІ ТА КЛАСИФІКАЦІЯ ПОСЛУГ У СФЕРІ ЕКОНОМІЧНИХ ДОСЛІДЖЕНЬ
Journal Title: Science Review - Year 2018, Vol 4, Issue 2
Abstract
In the days of economic insecurity, in the time of crisis, uncertainty, contradictory of working legislation, a lot of legal entities and individuals, entrepreneurs, become the participants of litigation for a variety of reasons, starting from administrative matters with supervisory agency, finishing with criminal matters of stealing and financial loss. Formation of the state governed by the rule of low, maintenance of legitimacy, reinforcement of low and order in Ukraine, predetermine reasonability and objective necessity to apply by low enforcement to the forensic expert report during the criminal and civil matters’ considerations. System-oriented analysis of literature sources, dedicated to this topic, testifies that: there are still a lot of problems which are faced by both scientists and practicians during the expert investigations, therefore the necessity to solve it or, at least, to decrease of their quantity arises. Since forensic accounting expert report is appeared and on the all stages of its development, it was represented as solution for a various kinds of inquiries, herewith expert was considered as the scientific witness. Today entertaining different cases of economical crimes, judges, who don’t have finance and economic education, deal with the conclusions of economic advisers with the respect and attention. According to the conclusion’s results, judge accepts the selected decision, herewith conclusion is one of the kind of principal evidence. Value of conclusion also consists in argumentation of its refusal. Forensic accounting expert report’s appearance was practically justified by the call of time and necessity to help to the low enforcement in the process of investigation. It historically transforms from the form of control to the knowledge of accounting in the court process. For this reason, forensic expert reports’ classification for theory and practice, especially forensic accounting expert report, has the particular value, because it helps to define the directionality of methodic and organizational provisions.
Authors and Affiliations
І. В. Данилюк, Л. В. Дума
Keywords
Related Articles
- EP ID EP344983
- DOI -
- Views 159
- Downloads 0
АРХІТЕКТУРНО-ТИПОЛОГІЧНІ ОСНОВИ ПРОЕКТУВАННЯ ВЕЛОСТАНЦІЙ
The article analyzes the world experience in the construction of bicycle facilities and outlines the development of bicycle infrastructure in Ukraine. The definition of "bicycle station" is given and the features of its...
КЛІНІКО-МОРФОЛОГІЧНІ ОСОБЛИВОСТІ ПЕРЕБІГУ ВНУТРІШНЬОГО ЕНДОМЕТРІОЗУ У ПОЄДНАННІ З ЕНДОМЕТРІОЇДНОЮ КАРЦИНОМОЮ ЕНДОМЕТРІЮ У ЖІНОК В ПОСТМЕНОПАУЗІ
The article is devoted to the research of the clinical and morphological features of adenomyosis (AD) in the presence of the endometrioid carcinoma (EC) of uterine in postmenopausal patients. The analysis was made of cli...
APPLICATION OF INSTRUCTIONAL SOFTWARE FOR INCLUSIVE EDUCATION
The article reviews the strengths and difficulties related to the introduction of inclusive education. It cites specific examples from international experience and presents guidelines on how teachers ought to approach st...
ОСОБЛИВОСТІ СТРУКТУРНО-ФУНКЦІОНАЛЬНОГО СТАНУ КІСТКОВОЇ ТКАНИНИ ТА ЕМАЛІ ЗУБІВ У ДІТЕЙ
46 patients with multiple caries (main group) and 46 children with intact teeth (comparative group) were examined. As a result of the conducted research installed that in children with multiple caries solubility of ename...
«ОТДЕЛЬНЫЕ ВОПРОСЫ СОВЕРШЕНСТВОВАНИЯ ПРИГОВОРНОЙ ПРОБАЦИИ В ЗАКОНОДАТЕЛЬСТВЕ РЕСПУБЛИКИ КАЗАХСТАН»
The article is devoted to the study of one of the types of probation provided for in the legislation of the Republic of Kazakhstan – the sentencing type of probation. The author believes that this type of probation may b...