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SOME PECULIARITIES OF ARTICLES STUDYING OF AGING PRINTING BOOKS OF THE CYRIL PRINT

DOI: https://doi.org/10.33994/kndise.2019.64.77

I. Khodchenko; E. Yudina; V. Kolonyuk

Taking into account the fact that in recent years, forensic institutions began to receive printed publications for research and realizing the value and value of book wealth, it became necessary to develop a methodology for the study of old-print books (old-timers).

Today, old-timers are called publications that were published before 1830 inclusive.

Rare in historical and cultural terms is not limited to the number of copies that have survived, although this fact should be taken into account. The rarest are, as a rule, not small-circulation, but mass editions, the number of surviving copies of which today is not great.

The study of the Slavic editions brings a lot of valuable information on the history of both book publishing itself and the paper production and engraving art connected with it. Almost all the books at that time were illustrated with engravings and decorated with ornaments. Therefore, they are a source of valuable information on the history of art,

The RV process of studying early printed books should adhere to the following algorithm: book size, external signs, edition, form, term, font height, sheet composition, signatures, alphabet, font, output, headings, author of the book, misreading, printer, date, prints, ornament, tie, lettering and binding.

Key words: art criticism, early printed book (old print), cyrillic printing.

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STUDYING THE PECULIARITIES OF SELF-CONSCIOUSNESS IN THE DISCOURSE OF THE PROBLEM OF FORENSIC-PSYCHOLOGICAL EXAMINATION OF A MINOR SUBJECT

DOI: https://doi.org/10.33994/kndise.2019.64.76

O. Mikhieieva;  M. Mikheieva

The article deals with the problem of expert diagnosis of individual and personal characteristics of minors under subject. Systematic and generalized methodological approaches to the study of the parameters of self-consciousness in the context of forensic psychological examination of minors. It was determined that a mandatory component of expert research is a comparison of data on the state and characteristics of the mental development of a minor with the results of an analysis of the situation and behavior of the subject, taking into account the inter-individual variation of indicators of mental development and the peculiarity of the social situation of development. The conclusion is made about the expediency of selecting diagnostic methods in the context of the following personality characteristics: psychophysiological (implies the diagnosis of typological personality qualities of a general order, which are predominantly natural conditionality); psychological (includes determining the individual characteristics of self-consciousness, emotional sphere, anxiety, behavioral manifestations, motivation); social (orientation to the study of a real-life assessment system, which is set in the nearest microsocium of minors under the experts as a standard-reference sample and determines the tendency for the development of self-identity); sociocultural (includes the study of the system of value orientations of minors under expert and their immediate environment). It is noted that the basis of psychological diagnosis of individual psychological characteristics of the personality of minors under the expert are four basic principles that determine the construction of a psychodiagnostic study: the principle of methodical limitation, the principle of mutual verification and comparison of the results obtained among themselves, the principle of necessity-sufficiency, the principle of the relationship of diagnostic tool capabilities and depth sensing psychic reality. It was emphasized that the procedure of forensic psychological examination of minors subject (accused, witnesses, victims) is defined as a special kind of interpersonal interaction, in which the subject is assisted by psychological means in case of problems or difficulties of a communicative nature. This makes it possible not only to obtain information for expert opinions, but also relieves the psyche of minors from communication difficulties, relieves situational maladjustment, which naturally arises from the transition from spontaneous communication to targeted, planned, self-managed. The need to implement a system-integrative approach to the selection of diagnostic tools, which will increase the level of objectivity and validity of expert findings, has been determined.

Key words: self-consciousness, forensic psychological examination, subject minors.

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PSYCHOLOGICAL ESTIMATION OF THE CHILD’S TESTIMONY IN CRIMINAL PROCEEDING. FACTORS RELATING TO A NEGATIVE INFLUENCE ON THE ACCURACY AND COMPLETENESS OF THE CIRCUMSTANCES REPRODUCTION

DOI: https://doi.org/10.33994/kndise.2019.64.75

N. Arefina

The article describes the problem of assessing the testimony of a child about legally significant events as an eyewitness (participant) of which he appeared at each stage of the formation of his testimony (directly or indirectly reflecting certain facts, preserving and processing directly perceived or acquired by logical means, reproducing stored information). The main age patterns of the child’s mental activity (level of mental development in general and the level of development of intelligence, speech, and different types of memory in particular; individual propensity; victimhood) are analyzed, limiting its capabilities at the stages of perception of events and phenomena, as well as reproduction of perceived circumstances. Along with the abovementioned, external factors that can affect the content of the child’s testimony, including incorrectly formulated questions from the interrogator are noted. The boundaries of the competence of psychological examination in terms of assessing the testimony of the child are indicated. On the basis of expert experience in the use of special psychological knowledge in criminal cases involving a child, the tasks that fall within the competence of the forensic psychological examination are reviewed. The important role of competent selection of children’s testimony for the expert analysis of outgoing data is shown. In particular, the need to record his authentic statements is indicated.         

Key words: child, criminal proceedings, assessment of evidence, negative

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CHOREOGRAPHIC WORKS AS OBJECTS OF FORENSIC EXPERTISE: KEY FEATURES AND APPROACHES TO SOLVING EXPERT TASKS

DOI: https://doi.org/10.33994/kndise.2019.64.74

N. Kisil

A research aim was to investigate signs peculiar to choreographic works, as objects of copyright. Will consider, what elements of choreographic results can be attributed to maintenance, and also internal and external forms, and also to offer approach to the decision of set certain tasks. Identification of the main features of choreographic works has a special relevance for the methodological provision of forensic expert activity.

It was established that the main tasks of the forensic expertise of choreographic works are: the definition of the object of copyright law in the object of research; definition in the object of the research or its part of signs of originality and creative nature; establishing the fact of reproduction of a choreographic work; establishing a method for its use or processing.

The results of the conducted research indicate that the elements of the internal form of choreographic works may include the artistic image, composition, structure of the work. The elements of the external form – the choreographic work of the work (choreographic vocabulary of the work, style of speech), that is, the author’s own means and techniques of creating artistic images, with which plastic dance images are created.

During realization of expertise it is expedient to investigate the next elements of choreographic language works: composition of motions, gestures, poses, mimicry; harmoniousness of motions and poses, plastic expressiveness and mimicry, rate and rhythm of motion, spatial picture; light and colour decisions; stage sceneries, suits, make-up and hair-dos of actors; individual style of motion (handwriting of motions) etc.

At establishment of fact of the complete or partial use of choreographic work an expert on the stage of comparative research conducts the analysis of language elements of the investigated works, methods of their selection, use, mutual combination and correlation. The elements of maintenance and form of these works are thus analysed, in particular, features of expression of their internal and external form.

In the process of research the special attention applies on facts that can testify to more early use by other authors of analogical choreographic elements. It also establishes the originality of the used choreographic vocabulary of the work, means and methods of creating artistic images.

Key words: choreographic works, forms of work, expert practice, objects of copyright.

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SOME ASPECTS IN CALCULATING THE AMOUNT OF DAMAGES FOR VIOLATION OF RELATED RIGHTS

DOI: https://doi.org/10.33994/kndise.2019.64.73

I. Holova

The article discusses the methodology for calculating the amount of material damage that is inflicted on the owners of related rights to distribute television programs (television companies and individuals who have acquired exclusive and non-exclusive property rights to distribute television programs). The legislative framework for economic examinations in the field of intellectual property is analyzed. The main cases of calculating the amount of damages depending on the category of the owner of related rights to broadcast TV channels are given. The calculation of the amount of material damage for the violation of related property rights to broadcast television channels is carried out for the period proven, as part of investigative actions, the time of violation. Usually, economic expertise in the field of intellectual property is preceded by a number of technical examinations, which are carried out by experts in the field of telecommunications in order to confirm the fact of illegal broadcasting of TV channels.

According to paragraph 26 of the National Standard № 4 «Evaluation of Intellectual Property Rights», the amount of damages for illegal use of an object of intellectual property rights is determined as of the valuation date using the valuation procedure for accumulating profit (income) that the subject of the intellectual property right did not receive and / or the licensee, as a result of the illegal use of the object of intellectual property rights and, based on the volume of production and / or sale of counterfeit products.

Now, in the field of broadcasting, the main media groups enter into licensing agreements for broadcasting with legal entities that represent their interests and conclude sublicensing agreements on their own behalf. They are of two types – with the transfer of an exclusive license to distribute programs using DVB-C / MITPIC / MMDS / TELESELO / analog network, IPTV, OTT and DTH and a non-exclusive license to distribute programs using DVB-C / MITPIC / MMDS / TELESELO / analog network, IPTV, OTT and DTH. In the case of the transfer of exclusive property rights to calculate the amount of material damage, the author considers it expedient to obtain information from the investigation (by sending a corresponding petition) under similar sub-licensing agreements with other providers, which are “similar” to the so-called company-violator. Consequently, the amount of material damage caused to the owner of related property rights, as a result of an illegal broadcast, is calculated as an arithmetic average of the amounts of similar sublicensing contracts, that is, using the procedure of income accumulation. If a legal entity applies to law enforcement agencies that owns non-exclusive proprietary rights to distribute programs using DVB-C / MITPIC / MMDS / TELESELO / analog network, IPTV, OTT and DTH, then Art. 1108 of the Civil Code of Ukraine “A non-exclusive license does not exclude the possibility for the licensor to use an object of intellectual property rights in an area that is limited by this license and to issue licenses to others to use this object in this area” So, according to the author, a legal entity that owns non-exclusive property rights does not bear material damage.

Key words: exclusive license, nonexclusive license, material damage.

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GENERALIZATION OF EXPERT PRACTICE IN THE ASSESSMENT OF CERTAIN TYPES OF MILITARY PROPERTY – FLAK JACKETS

DOI: https://doi.org/10.33994/kndise.2019.64.72

А. Yukhymenko; V. Volokov

The article presents the results of the generalization of expert practice in determining the market value of personal protective equipment for servicemen, namely, flak jackets of different protection classes. The need to calculate the market value of military property is a key task in determining the material damage caused to the state, as a result of negligence towards the entrusted military property or its intentional damage or theft, as well as the destruction during a combat engagement with the enemy.

In the course of consideration of this topic, the authors made a compact description of the design of flak jackets on the main types, different classes of protection, with examples of typical samples for each type of personal protective equipment.

The basic classifiers used by manufacturers of flak jackets all over the world are given. The possible ways of selection of analogue for the assessed personal protective equipment, price information in the domestic market of Ukraine is absent, but a conditional comparison of protection classes relative to the national classifier is given. On the example of the described classification systems the substantiation of impossibility from the technical point of view, absolute comparison of flak jackets protection classes of different manufacturers is given.

In addition, there is a brief description of the most common synthetic materials that are used in the manufacture of standard flak jackets (outer covers, inner frame, fillers and additional ballistic packages) with the indication of their basic physical properties and description of the features in different environmental conditions (humidity temperature, intensity of ultraviolet exposure).

Taking into account the analysis of the information from open sources, as well as the information provided by national manufacturers, it is necessary bear in mind the degree of wear and tear of a particular product depending on the actual period of operation of the investigated object in specific operating conditions – in the area of combat or in the rear. There is also a variant of possible definition of the market value of personal protection equipment, the appointed resource of which has expired, is also given, however they are used not by armies, but by individuals for their intended purpose. Key words: military property, expert assessment, flak jackets.

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ECONOMIC ANALYSIS AS A METHOD FOR DETERMINING THE EFFECTIVE FINANCIAL SITUATION OF THE ENTERPRISE

DOI: https://doi.org/10.33994/kndise.2019.64.71

O. Kandyral

The article analyzes the issues and problems of conducting an economic analysis in order to determine the actual financial condition of enterprises and prevent the possibility of bankruptcy.

An assessment of the importance of timely diagnosis of the actual financial condition of an enterprise and of an economic analysis of the financial prerequisites of a possible bankruptcy of an enterprise under current market conditions is made. Also the concept of “bankruptcy” and “insolvency” of the enterprise in accordance with the current legislation of Ukraine are described.

As world practice shows, bankruptcy of an enterprise is not an accidental phenomenon, but a consistent pattern which can be detected and eliminated in a timely manner. The most common methodological approach to diagnosing the state and the threat of bankruptcy is the coefficient approach which involves the use of a list of special financial ratios-indicators of an enterprise — relative indicators calculated by comparing certain absolute measures of economic activity with one another.

The author reviewed the classical models of economic express analysis of the financial condition of the company to identify possible bankruptcy, developed by American scientists, economists William Beaver and Edward Altman. Depending on the values of indicators of these models, an assessment was made of the degree of proximity of a business entity to bankruptcy. Advantages and disadvantages of using these models in practice in the conditions of a modern market economy taking into account the specifics of the financial situation in Ukraine are described and analyzed.

According to the results of the study, a list of measures for the exit of enterprises that are at risk of possible bankruptcy from the current unfavorable situations has been proposed. The author also concluded that further scientific developments on this topic are necessary and will be of interest both among scientists and among the participants of financial and economic relations.

Key words: economic analysis, test method, enterprise, financial condition

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SOME ASPECTS ARISING WHILE THE CONDUCTING FORENSIC ECONOMIC EXAMINATIONS IN THE FIELD OF PUBLIC PROCUREMENT

DOI: https://doi.org/10.33994/kndise.2019.64.70

O. Liashenko; О. Shcherbyna

In this article, based on the analysis of expert and forensic practice, the study of regulatory sources are analyzed some aspects arising from the execution of forensic examinations on the compliance of business operations with the norms of the current legislation of Ukraine in public procurement of natural gas, damage to budget institutions by changing the essential conditions of the tenders’ results for supply contracts for changes in price and supply volumes. The nature of changes in Ukraine natural gas prices several times a day in accordance with changes in prices on the European market and changes in the UAH exchange rate are considered as well.

The purpose of the article is to summarize and systematize the existing expert and forensic practice on the grounds for changing the unit price of a product, including several times a day related to price changes in the European market and changes in the UAH exchange rate, using the example of problematic issues in public procurement of natural gas; identify the characteristics and reveal the legal nature, the essence of such changes; explore the current legislation in the field of public procurement for compliance with the application of changes in the essential terms of the supply agreement after the signing of it when public enterprises make purchases.

The main problem of the study is the lack of clear rules, enshrined in legislation on changes in the price of goods after the conclusion of the supply contract. This leads to an ambiguous interpretation of certain rules governing public procurement and, as a result, criminal liability under officials under the Criminal Code of Ukraine for violations that are qualified by the pre-trial investigation authorities as misappropriation or wasteful spending of budget funds.

In the article, on the basis of the analysis of problematic issues that experts face in their practical work, the existing approaches to solving problems when conducting a forensic examination are analyzed.

Key words: budget sphere, public procurement, natural gas market, fluctuations in market prices, losses.

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THE EXAMINATION OF CERTAIN PECULIARITIES OF DISTRIBUTION OF AN ENTERPRISE PROFITS DURING CONDUCTION OF FORENSIC FINANCIAL AND ECONOMIC EXAMINATION

DOI: https://doi.org/10.33994/kndise.2019.64.69

K. Mamikonyan

The article is devoted to the study of issues arising during the conduction of forensic financial and economic examinations concerning situations that arise in the context of non-compliance with the principles of corporate governance in the distribution of net profit. In particular, it is noted that the presence of opacity of the processes can lead to the provision of financial misinformation to the owner-participants of the company and that this fact is unacceptable from the point of view of the principles of corporate governance, especially in the light of ensuring the interests of investors.

 In this context, a number of scientific approaches are considered in the work, which basically substantiate the unrealistic uniform dividend policy for the current period. It was established that at different stages of development and formation of the company, as well as depending on different situations in the market, the company’s activity is directed either towards accumulation or growth of dividend payments to shareholders, which contributes more to increasing the investment attractiveness and financial and economic activity of the company than to an increase of the growth of its market value.

As a result of the research, the article states that theories which, in the framework of analyzing statistical data fully represent the preferred policy of paying dividends in a particular country (region), when choosing a preferred version for specific companies, cannot be reliable. Taking into account this conclusion, the article proposes a return to the idea that the dividend policy of various companies has certain specificity, and the underlying factors causing it differ from each other. Thus, in this context, it is mandatory for each company to adopt its own unique dividend policy, which should take into account the balanced interests of investors and companies.

Key words: distribution of enterprise profits, financial and economic expertise.

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PECULIARITIES OF QUESTIONNAIRE ON DOCUMENTAL SUPPLY OF CREDIT SUPPLY RESERVES ON THE AGGREGATION, REQUIREMENT OF RIGHTS OF REQUIREMENTS

DOI: https://doi.org/10.33994/kndise.2019.64.68

M. Zholobetska; M. Polennikov

The underlying insolvency and liquidity loss of the vast majority of banks is the presence of problem debt in them, or ‘toxic assets.’ At the same time, the presence of a significant part of the problem debt in the loan portfolio of domestic banks leads to an increase in stress assets and reduces the possibility of lending to the national economy. In addition, the growth of problem debt has constantly led to an increase in reserves for such loans. And if you add another revaluation to the hryvnia equivalent of troubled currency loans, under which also needed to form reserves, then quite logical was the activity of some banks, aimed at getting rid of troubled loans by selling to a third party (mostly factoring companies).

An analysis of expert and court practice in claims for debt collection under a loan agreement in the event of a deferral of the claim through the sale of a loan portfolio and by concluding a factoring agreement indicates that there are problematic issues due to the fact that the materials of the case submitted for research do not include the proper executed documents confirming the transition of the right of claim and its volume, and the petition of experts on cases of confirmation of arrears under loan agreements in the presence of documents in the case file overs factoring, cessions are usually partially satisfied. Input data for conducting an examination, in many cases, is reflected ambiguously in the materials provided for research.

In this article, the authors considered the relationship between banks and financial or factoring companies. But it should be noted that there are asset management companies, in addition, Ukrainian legislation allows the creation of corporate and unit investment funds.

Taking into account the foregoing, in order to find solutions and work out common methodological approaches we invite all experts to professional discussion and exchange of experience. After summarizing the information on this topic, the issues that will arise will be highlighted in the following articles.

Key words: loan portfolio, cession, factoring, bad debts.