Posted on

METHODOLOGICAL APPROACHES TO THE DISCOUNTING RATE CHOICE IN FORENSIC ECONOMICS RESEARCH

DOI: https://doi.org/10.33994/kndise.2021.66.80

T. Paientko, M. Rudaia

The article summarizes the methodological approaches to the choice of discount rate. The purpose of the article is to substantiate methodological approaches to the selection of the discount rate concerning the examination related to the recognition of assets and liabilities requiring discounted valuations in the financial statements.
The practical application of the discount rate methodology is explored. One of the most important models for estimating expected returns on securities portfolios, equity and the basis for setting risk premiums and discount rates is the Capital Asset Pricing Model (CAPM). In spite of the fact that the mandatory use of the model in Ukraine is absent at legislative level, the correctness of its application is confirmed by long-term business practice worldwide.
It has been determined, that in order to protect the position of legal experts in the preparation of opinions related to local risk-free rate for evaluation of the discount rate determination it is suggested to use global risk-free rate with the appropriate adjustments. The algorithm for calculating the discount rate on the model of capital assets cost, which is possible to apply in the current realities of Ukraine, is substantiated.

Key words: discount rate, risk-free rate of return, capital asset pricing model.

Posted on

PROCESSING CORRUPTION RISKS IN INSTITUTIONS BY SEARCHING INFORMATION ON OFFICIALS USING PUBLIC INFORMATION SOURCES

DOI: https://doi.org/10.33994/kndise.2021.66.79

K. Proskura

The article deals with the methods and publicly available means of searching for information about individuals – carriers of corruption risks at an enterprise, institution, organization. This search, collection and analysis of information in open sources helps to establish phones, email addresses, places of registration of persons, identify their contacts on social networks, find their posts, messages, publications, photos and other information that could be interesting in assessing the likelihood of committing the face of corruption crimes and the assessment of corruption risks at the enterprise.
In the process of assessing corruption risks, the key point is to determine the circle of persons who are carriers of the risks of committing corruption at the enterprise/organization, and in the future – to work out their actions, behavior, relationships with other employees and outsiders. It is important to identify stakeholders internal and external to the enterprise / organization (third party), their interests and relationships that can influence the emergence of corruption risks and acts of corruption, or can help reduce risks and prevent corruption.
In the process of assessing corruption risks, the key point is to determine the circle of persons who are carriers of the risks of committing corruption at the enterprise / organization, and in the future – to work out their actions, behavior, relationships with other employees and outsiders. It is important to identify stakeholders internal and external to the enterprise / organization (third party), their interests and relationships that can influence the emergence of corruption risks and acts of corruption, or can help reduce risks and prevent corruption.
Today there are quite a few Internet resources for collecting public information about an individual, some of them (those that are freely available and are not paid) are discussed in the article. Social networks are undoubtedly one of the most important channels for collecting information about a person, they can help in the investigation and identification of corruption risks associated with the investigated person.
Working out information about the person – the bearer of corruption risks using publicly available sources is an important stage in both the anti-corruption policy and investigations related to suspicions of corruption offenses. The information revolution and the globalization of information resources makes people’s lives more public and open to external investigators, which requires the formation of new approaches and methods of working with information.

Key words: open sources of information, corruption, act of corruption, official, corruption risk, bearer of corruption risks.

Posted on

HBIM AS A SOLUTION TO THE ACCOUNTING AND EXPERT RESEARCH OF CULTURAL HERITAGE SITES

DOI: https://doi.org/10.33994/kndise.2021.66.78

O. Komandyrov, O. Levchenko, R. Kosarevska

The approval by the Ukrainian government of the concept for the introduction of BIM technologies in the construction of Ukraine provides many opportunities for the development and implementation of BIM as a tool for creating archival documentation and storing the state register of cultural heritage sites of Ukraine, in particular architectural monuments.
The application of the principles of BIM technologies to historical buildings is widespread in the EU countries and allows combining 3D-models with textual information (databases) and is included in international practice as HBIM (BIM technologies applicable to the sites of historical heritage). The proposed method of modeling and description using software tools, applying the best excellent achievements, allows improving the state of registration of historical sites, architectural monuments and urban planning on the territory of Ukraine.

Key words: BIM; HBIM; LOD; LOI; registers; passport; heritage; restoration; reconstruction; monument; expert; system; Allplan; ArchiCAD; Revit; registration card.

Posted on

RESEARCH OF POSSIBLE CAUSES OF DEFORMATION OF BUILDINGS AND STRUCTURES BUILT ON SUBSIDENCE LOESS SOILS

DOI: https://doi.org/10.33994/kndise.2021.66.77

R. Pasko, S. Terenchuk

In this article, the authors analyzed the possible causes of deformation of buildings and structures that are built on subsiding loess soils. The research is based on a systematic analysis of the expert practice of identifying the reasons for the deterioration of the technical condition of objects built and operated on such soils. The mechanisms of the development of subsidence deformations of loess soils are considered and the reasons for the change in their hydrogeological regime are analyzed. The main factors and sources are systematized, which with a high probability can lead to changes in the hydrogeological regimes of soils during the construction and operation of buildings and structures operated on subsiding loess soils. Particular attention is paid to the study of the reasons for changes in the hydrogeological regime of soils, which lead to a discrepancy between the calculated characteristics of the soil foundations that were used in the construction of the facility, their actual value. It is shown that this discrepancy is one of the main hidden causes of flooding of buildings and structures, which can lead to uneven subsidence. The relationship between the appearance or development of damage to the building structure and the probable reasons for the deterioration of its technical condition is systematized.

Keywords: building; deformation; hydrogeological regime; forensic building and technical examination; subsidence loess soil.

Posted on

THE FEATURES OF THE ASSESSMENT OF THE SIGNIFICANCE DAMAGE CAUSED AS A RESULT OF ILLEGAL EXTRACTION OF BIOLOGICAL RESOURCES

DOI: https://doi.org/10.33994/kndise.2021.66.76

E. Matviienko, T. Honcharenko

Investigation of crimes related to illegal fishing, animal and other water mining is accompanied by certain difficulties. For the most part, these difficulties are due to the fact that today at the legislative level there is no information on assessing the significance of the harm caused, and the criteria (signs) for assessing the consequences of crimes related to the illegal extraction of aquatic biological resources are not enshrined. This does not allow an objective assessment of the nature of the damage to the environment. In turn, this can lead to judicial errors when resolving the merits of cases due to the emergence of complications in proving the presence of significant harm. Accordingly, there are many theoretical, methodological and practical questions regarding the correctness of research to determine the significance of the harm caused to the environment.
An analysis of the practice of conducting forensic engineering and environmental examinations, in particular, research on the topic under consideration, indicates that today there is a need to determine a unified approach in conducting expert research to determine the significance of the harm caused to the environment.
In general, the problem lies in the lack of specification of quantitative and qualitative signs of “significant harm inflicted”.
In this article, based on the analysis of regulatory documents and generalization of expert practice, the features of assessing the significance of the harm caused to the environment by the illegal extraction of aquatic biological resources are investigated.
The main criteria (signs) are considered, analyzed and summarized, on the basis of which the harm caused by the illegal extraction of aquatic biological resources can be assessed as significant..
Detailed studies of the harm caused according to these criteria (signs) during forensic examinations and expert research will help to increase the efficiency of investigations of environmental crimes under Article 249 of the Criminal Code of Ukraine. At the same time, the results of such expert studies will make it possible to draw conclusions, which in court will become sources of evidence of the guilt of those accused of committing these crimes.
The generalizations proposed in the article will contribute to the complete and objective conduct of forensic examinations and expert studies on the topic under consideration, to improve and improve the quality of their implementation and, as a result, to draw up a more substantiated expert opinion.

Key words: forensic engineering and environmental expertise, illegal mining, aquatic biological resources, harm, materiality of harm, criteria (signs) of materiality of harm.

Posted on

FEATURES OF CONDUCTING FORENSIC EXPLOSIVE EXAMINATIONS OF OXYGEN CYLINDERS EXPLOSIONS

DOI: https://doi.org/10.33994/kndise.2021.66.75

O. Shmereho

The article considers the issues on which the procedure for conducting forensic examinations and expert studies related to the study of the circumstances of oxygen cylinder explosions. Conducting such studies is one of the most difficult in explosive examination, because the results of chemical studies of the remains seized at the site of the explosion do not give any results on the explosive transformation of substances and materials. Examination has to be carried out on the results of such phenomena only on those objects that were found at the site of the explosion. However, there is no expert methodology for conducting such research, and the phenomena of such a process have not been fully studied today. The methodological recommendations developed by the staff of the Institute in the main part are not the result of generalizing the literature data. The recommended system of work consisted primarily of processing the material obtained in the process of accumulating experience in fire-technical and explosive-technical expertise and was the result of a generalization of this experience. The structure and content of the recommended research methods is the result of the analysis and generalization of a large amount of factual material over a long period of experts’ work. The provisions in the guidelines are illustrated with examples from practice. In addition to examples of the experts’ work, there are instructive cases of incorrect, unsuccessful solution of certain issues. This is of cognitive value, provides opportunities to more easily, and correctly address issues raised by experts. Yet, this is only the first experience. Therefore, the authors do not claim to be exhaustive of the stated provisions, believing that these recommendations should be improved based on discussions with the practitioners, further accumulation and generalization of facts of similar phenomena and events.

Key words: special knowledge, oxygen cylinders explosions, hazardous factors for explosions of oxygen cylinders, destructive process.

Posted on

FORENSIC AND ECOLOGICAL EXAMINATION – A NEW DIRECTION OF THE NATIONAL CENTER FOR FORENSIC EXPERTISE OF THE MINISTRY OF JUSTICE OF MOLDOVA

DOI: https://doi.org/10.33994/kndise.2021.66.74

V. Trifautsan

The article is devoted to the current environmental situation at the global level in the Republic of Moldova. The National Center for Forensic Expertise, summarizing and analyzing the practice and experience of other countries, presents a new perspective for the development of forensic science in the Republic of Moldova, that is, forensic environmental examination, to identify crimes, objectively study the causes of anthropogenic impact on the environment in accordance with national legislation.
In this article, the author emphasizes that when appointing a forensic environmental forensic examination; the investigator must follow the rules of seizure of objects of examination in accordance with procedural laws and correctly formulate tasks taking into account current legislation, professional knowledge, instructions, methodological and forensic recommendations for conducting such an examination.

Key words: environmental forensic examination, methodological recommendations, ecological balance, environmental pollution, negative anthropogenic factor, ecological crimes, special knowledge, tasks and objects of environmental forensic examination.

Posted on

THE USE OF A PIPE CUTTER AS AN INSTRUMENT OF CRIMINAL OFFENSE AT THE TIME OF THEFT OF CABLE AND WIRING PRODUCTS: FEATURES OF IDENTIFICATION RESEARCH

DOI: https://doi.org/10.33994/kndise.2021.66.73

D. Miller

The article deals with a widespread modern device for plumbing work – a pipe cutter for polypropylene pipes, as an adapted instrument of crime in theft of cable and wire products, primarily a telephone cable. The main attention is focused on the following aspects of the problem: design features of a pipe cutter with a ratchet mechanism, in the context of solving identification issues; systematization of traces that the pipe cutter leaves on the surfaces of the constituent elements of the telephone cable; problematic in the study of cut traces on a telephone cable.
The structure of the pipe cutter is considered in detail, with an indication of its main parts.
In accordance with the design features, the type of the considered tool is determined, relative to the existing modern forensic classification.
The features are generalized and systematized that leave the components of the pipe cutter, the complex of which allows you to identify tools of this type in research without a comparative sample.
The main stages of the mechanism of trace formation are modeled, understanding of which makes it possible to trace the areas of the contacting surfaces of the tool. A visual diagram of the phased movement of the pipe cutter blade has been drawn up, which illustrates the mechanism of the formation of certain general and particular features in the cut marks, including simplifying the solution of identification problems.
The article considers the possibility of compiling an information retrieval model of a crime instrument, as well as the effectiveness of its use in operational search activities and the investigation of crimes related to theft of a telephone cable.
The main problematic points identified in practice, in comparative traceological studies of the cut traces left by the pipe cutter, are generalized and explained, among which the most common are a relatively short identification period, the instability of the trace formation mechanism and the limited surface area of the telephone cable elements, on which informative traces remain.

Key words: theft of cable and wire products, telephone cable, cut trace, pipe cutter for polypropylene pipes, identification research, microrelief, information retrieval model.

Posted on

THE CYBERNETIC MODELING METHOD APPLICATION IN FOREIGN PRACTICE IN WRITING FORENSIC HANDWRITING EXAMINATION

DOI: https://doi.org/10.33994/kndise.2021.66.72

K. Dikevych

This article examines the experience of foreign practice over the past several decades in the field of creating a scientific basis for forensic examination of handwriting, as well as software and software systems that automate some of the examination processes.
Shared with: tools that compute functions and provide visualizations to assist the handwriting researcher; verification methods that ensure the degree of consistency between the questioned and the sample documents; identification methods that narrow the search in the electronic document repository with the authors available in it.
Various methods of computer scanning and pattern recognition, which have been developed over the past 40 years, are investigated to the problems of identification of the writer and the authenticity/personality of handwriting.
It has been established that the ability to use handwriting to identify a person is of great importance for the justice systems and law enforcement agencies. Over the past 30 years, there has been a limited amount of research on the use of computers to improve and automate the analysis performed by forensic handwriting experts.
Based on the study, the need for further research is emphasized to obtain new tools in the form of computer programs for solving identification and diagnostic problems, obtaining new tools in the form of computer programs to identify disguised handwriting, as well as to help restore or decipher damaged or partially destroyed documents.

Key words: forensic handwriting examination, cybernetic method, handwriting, signatures, software, computer programs.

Posted on

THE WRITTEN LANGUAGE AND ITS IMPORTANCE FOR IDENTIFYING THE EXECUTORS OF HANDWRITTEN DOCUMENTS

DOI: https://doi.org/10.33994/kndise.2021.66.71

A. Desiatnyk

The article deals with the issues of studying the concept of written language, which is understood as the semantic side of the written exchange of information, expressed through the system of language and graphic skills, and considers the periods of the formation of written language.
The author represents the sides of written language as follows: semantic, formal-linguistic, graphic and its influence on the executor of the manuscript. The concept of written language of an individual is defined, which is understood as a compound self-regulating system, the basis of the functioning of which is a complex of various language skills and means (stylistic, lexical, grammatical). There are given a number of language skills that play a primary and secondary role in the process of executing handwritten text by a certain person.
The usefulness, and to some extent the necessity, of a comprehensive study of handwriting signs (motor skills) and signs of writing (mental skills) is noted.
The article reveals the possibilities of using written language in forensic examination, and offers the concept of signs of written language. The author notes the classification of signs of written language, which is understood as a system of signs of written language, where all the main characteristics of linguistic means are recorded, in order to solve identification, diagnostic and classification problems. The influence of the signs of written language on the identifying the author (performer) of the manuscript is noted, which expands the possibility of giving a correct and reasonable conclusion of the expert.

Key words: manuscript; written language; speech skills, features of written language.