Suchergebnisse

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. ; У сучасних умовах необхідність підвищення ефективності судово-екс-пертної діяльності в економічній сфері залежить від розвитку теоретико-методологічної бази судової економічної експертизи, що й зумовило ак-туальність теми дослідження. У процесі систематизації наукового матеріалу розглянуто основні питання, що стосуються теоретичних основ розвитку цього виду судової експертизи. Здійснено спробу вдосконалення інтерпретації судової економічної експертизи як економіко-правової категорії, а також обґрунтування її класифікації на основі поділу суспільного виробництва на матеріальну та нематеріальну сфери, котрі вивчаються відповідними еко-номічними науками.

Horlachuk O.A. FEATURES OF CONDUCTING JUDICIAL ECONOMIC EXPERTISE WITH DOCUMENTARY EVIDENCE OF LACK OF INVENTORYPurpose. The aim of the article is consideration of the characteristic features of conducting judicial economic expertise with documentary evidence of the shortage of commodity and material assets according to the results of the inventory.Methodology of research. The theoretical and methodological basis of the study is the scientific works of economists, legislative and normative legal acts. The following general scientific methods are used in the research process: analysis and synthesis, generalization – to determine the method of conducting a complete and objective economic study by a forensic expert; abstract and logical – for the formation of conclusions and proposals.Findings. The essence of the shortage of inventory, the reasons for its occurrence and stages of enterprises and organizations, a set of general and special research methods, including methods of documentary verification used by forensic economic experts in documenting the shortage of commodity and material assets, is considered.The expediency of application of software products in practical work of experts-economists is substantiated, which is explained by automated accounting at the enterprises and the organizations which documentary materials in electronic form can be used in case of appointment by judicial investigative bodies of judicial economic examinations upon establishment of shortage of commodity and material assets. This will increase the effectiveness of their activities.Originality. The study of the peculiarities of conducting economic examinations to substantiate the shortage of commodity and material assets was further developed.Practical value. The proposed methods can be used in conducting this type of examination by economic specialists.Key words: inventory, inventory acts, inventory descriptions, shortage of commodity and material assets, materially responsible person.

Horlachuk O.A. CONDUCTING JUDICIAL ECONOMIC EXPERTISE RELATED TO BRINGING BANKRUPTCY ENTITIESPurpose. The aim of the article is consideration and improvement of methodical techniques of forensic economic expertise in conducting research on the signs of bringing economic entities into bankruptcy.Methodology of research. The theoretical and methodological basis of the research is the scientific works of expert economists, legislative and regulatory acts. The following general scientific methods are used in the course of the study: analysis and synthesis, generalization – to determine the signs of bringing economic entities to a stable state of financial insolvency; abstract and logical – to form conclusions and suggestions. In addition to general research methods, special methods are also used: economic and mathematical modelling – to substantiate methodical techniques in the analysis of signs of bringing economic entities into bankruptcy.Findings. The essence and signs of bringing economic entities to sustainable financial insolvency, which is carried out by various veiled methods and schemes in their financial and economic activity, are considered. The use of this type of judicial economic expertise in the analytical component of the indicators characterizing the dynamics of fixed assets and long-term receivables, which is reflected in the balance sheets of the debtor enterprise, is substantiated.Originality. There has been further development of a study of methodological techniques for analysing the features of bankruptcy of economic entities.Practical value. The proposed methodological techniques can be used to improve the analysis of the signs of bankruptcy in court expert activity, as well as enterprises of different forms of ownership and management to take preventive measures, increase the efficiency of their activities.Key words: bankruptcy; bringing to bankruptcy; insolvency; debtor; accounts receivable; liquidity; financial status.

Horlachuk M.A. AGRO-FOOD MARKET IN THE CONDITIONS OF GLOBALIZATION: WORLD EXPERIENCE OF REGULATION AND INFRASTRUCTURE-INSTITUTIONAL DEVELOPMENTPurpose. The aim of the article is assessment of trends and challenges of the current development of the agro-food market in the context of globalization, substantiation of its own developments and proposals regarding the solution of actual scientific and practical problems of the agro-food market of Ukraine, taking into account the world experience of its regulation and infrastructure and institutional support.Methodology of research. Theoretical and methodological basis of the research are scientific provisions, which are reflected in the works of Ukrainian and foreign scientists on the relevant issues of scientific exploration. The following tasks are used in solving the tasks: abstract and logical method – in order to systematize the main stages of development of the European agro-food market in the conditions of globalization processes, to diagnose the current state of the domestic market of agro-food products and to formulate conclusions; analysis and synthesis – to identify relationships in the process of typing market organization in the regulation of individual markets for agro-food; monographic and comparative methods – in determining the comparative differences of the institutional development of global agro-food markets; graphic – when reflecting changes in the structure of the agricultural budget of the European Union.Findings. The basic stages of development and regulation of the European agro-food market in the conditions of globalization are identified and substantiated, infrastructure-institutional changes of its evolution are covered, starting with the price support of certain food markets and ending with the introduction of the system of direct payments to agricultural producers. A global assessment of the trends in the development of agricultural production is carried out and the agro-food market from the standpoint of food security, the problem of overcoming hunger in the world, the uneven distribution of income.Strategic guidelines for the future development of the EU and Ukraine's agri-food market have been determined on the basis of adherence to the principles of production of quality and environmentally friendly production of products, sustainable and balanced development of all elements of the social and economic system of the agro-food market. Threats of raw material variant of development of the domestic agro-food market are revealed, the factors of its effective development within the framework of socially oriented market economy are substantiated.Originality. The main stages of the infrastructure and institutional development of the European agro-food market have been systematized and regulated in the context of globalization. Diagnostics of the trends of the current state of the domestic market of agro-food products has been carried out on the basis of relevant world experience, which, in addition to existing scientific developments, will allow generalizing approaches in the sphere of formation and implementation of measures for the effective development of the agro-food market of Ukraine.Practical value. The global trends and challenges of the modern development of the agro-food market in the conditions of globalization are scientifically substantiated. The logic of the evolutionary progress of the studied market is implemented in the global experience of regulation and infrastructure-institutional support for the development of the agro-food market, which will be a prerequisite for the development of effective agrarian policy and its implementation at all levels of management of these market processes.Key words: agro-food market; agricultural market; globalization; common agricultural policy; market organization; infrastructure and institutional development; food security; hunger; market regulation.