Posted on

PECULIARITIES OF CONDUCTING RESEARCH OF JUSTIFICATION OF BANKS’ APPLICATION OF LIBOR INTEREST RATE FOR CREDITING IN FOREIGN CURRENCY

O. Liashenko; O. Shcherbyna

Summary

In this article, based on the analysis of expert and forensic practice, the study of regulatory and reference information sources are analyzed some aspects that arise when conducting forensic examinations on issues of compliance with the current legislation of Ukraine by banks in calculating long-term foreign currency loans at the base of LIBOR rate (London Interbank Offered Rate), the methodology for calculating such an interest rate. It is considered the nature of the origin of the LIBOR rate and other interbank rates used both in world practice and in Ukraine.

The purpose of the article is to summarize and systematize the existing expert and forensic practice as to the reasons for applying the LIBOR rate for lending the currency; to consider types of interest rates used in foreign currency loan agreements, identify the specific features and disclose the legal nature, the essence of the application of lending in the currency rates LIBOR +; to investigate the norms of current and international legislation on the compliance of the rate LIBOR + with the credit relations of Ukrainian banks with resident borrowers.

This article also analyzes the application by the countries of the world of similar types of rates and the admissibility of their application by countries in domestic lending.

The main issue of the study is the lack of methods for conducting forensic examinations on compliance with the current legislation of Ukraine, applied by banks in calculations for long-term foreign currency loans of the floating rate LIBOR +.

During the article writing were used the materials of expert and fforensic practice on the issue of the compliance of the LIBOR + rate in the credit relations of the banks of Ukraine.

The materials of this article can be used by experts in conducting economic examinations.

Posted on

PECULIARITIES OF INVESTIGATION OF ECONOMIC DAMAGE FROM THE UNRELIABILITY OF THE ELECTRICAL SUPPORT SYSTEM

M. Zholobetska

Summary

In recent years, the reliability of the power supply system has become urgent. A break in electricity supply, the cessation of electricity supplies of the same duration in different consumer enterprises causes a different severity of adverse economic consequences. The damage to a particular consumer of electrical energy is determined by direct losses and unrealized consumer capabilities in the process of its functioning. The article considers approaches to determining the damage from the unreliability of the power supply system, certain components of the energy damage. In the author’s opinion, this direction is promising for further research taking into account the priorities of the state policy in the field of energy efficiency and energy saving.

Posted on

FEATURES OF THE STUDY OF ELECTRONIC DOCUMENTS DURING FORENSIC ECONOMIC EPERTISE

I. Hrinenko; М. Polennikov

Summary

Considering the need to apply economic special knowledge, experts faced a significant number of examinations and expert studies, which involve studies of a large volume of documents.

Therefore, the methods of optimization of expert work, thanks to appropriate methods, and the provision of electronic documents to the expert are of great importance, especially if the research involves the study of a significant amount of data. Since the availability of an already electronic document, which, for example, can contain data on numerous operations, will allow the expert to conduct a much more effective search, selection and systematization of data (operations) that relate to the issues raised by the forensic expertise.

In order to recognize electronic documents as full-fledged reliable evidence, it is necessary to strictly follow the rules of procedural legislation, as well as standard methods and techniques for evaluating, researching and using electronic evidence. Only in this case the interested person will be able to count on the expert-economist’s acceptance of such documents and, in turn, the court’s acceptance of the expert’s conclusion based on these documents.

Posted on

SOME ASPECTS OF THE APPOINTMENT AND CONDUCT OF FORENSIC ECONOMIC EXPERTISE ON THE ISSUES OF DOCUMENTARY VALIDITY OF TARRIFS FOR THERMAL ENERGY

K. Proskura; M. Zholobetska

Summary

In modern conditions, the expertise of an economically justified tariff is an instrument for the possible elimination of the conflict of interests of producers (suppliers) and consumers of housing and communal services and as a result achieving of a reasonable balance between tariffs. In this article, the aspects of the appointment and conduct of economic research on the rationale for calculating tariffs for the production, transportation, supply of thermal energy and services for centralized heating and hot water supply are considered. It is determined the list of documents that should be surveyed for documentary and normative justification of calculation of tariffs for thermal energy.

Posted on

LOSSES OR DAMAGES? APPLICATION IN THE PRACTICE OF FORENSIC EXPERTISE

V. Savchak

Summary

Taking into account the calling of the institute of «forensic examination», as well as the essence of land management, the expert assessment on land management should also address the issue of calculating the amount of losses (damage) caused to land owners and land users.

In order to carry out a full, substantiated and objective study on the calculation of the amount of damages (damage) caused to land owners and land users, the development of appropriate methodological recommendations has been started by Kyiv Forensic Institute (KFI).

At the same time, according to the norms of the current legislation, losses and demages are interpreted as different categories, with different algorithms for their calculation, the authority to determine which belong to different authorities.

In turn, the lack of a single normative and methodological provision or even an understanding of the interpretation of losses and damages can create preconditions for abuse in this area.

The seizure of land is a legally regulated way of transferring land from one form of ownership to another, during which it is possible to change the purpose and change the configuration of the land. Given that the characteristics of other elements of the movement of land within the categories, forms of ownership, etc are examined by forensic expertise on land management issues, and the land seizure process is also among them.

Land under the forests constitute the national wealth of Ukraine and are under special protection of the state. However, the number of forests is getting smaller. Often this is due to a violation or disregard of the procedure for the seizure of land.

Land that is in permanent use of State Forestry Enterprise can be transmitted person or entity for ownership or use only after its removal from the use of such an enterprise. Too often land of forestry purposes, including forest lands, transferred to the ownership of citizens as reserve lands are not given the ownership and use, as agricultural land. As a result of these illegal transactions numerical amount of forests land just disappears.

The author reached the conclusion that the study forensics procedures for land seizure of land is appropriate, relevant, enabled (in the legal field) and the natural process called forensics.

It is established that during the execution of this kind of expertise is necessary to research: location studied land to the boundaries of settlements; types of grounds located within the study land; date of removal of land; types of use for which land is removal.

Therefore, the author considers that there cannot be two different normative legal acts, individually defining the powers of the authorities and ways of determining the size of losses and damages, as this is the case at present time. This is the Procedure for determining and compensating for losses to land owners and land users, approved by the Resolution of the Cabinet of Ministers of Ukraine as of April 19, 1993 № 284 and Methods for determining the amount of damage caused as a result of unauthorized occupation of land, the use of land not for specific purposes, the removal of soil (the fertile layer soil) without a special permit, approved by the Decree of the Cabinet of Ministers of Ukraine dated July 25, 2007 № 963.

It has been concluded that the calculation of the loss caused (damage) is an unconditional element of regulation of land relations, and it is the potential task of expertise in land management. Determining the size of such loss (damage) should be carried out taking into account the approaches to determining the expert monetary valuation of land.

Posted on

CONCEPTUAL APPROACH TO PROPERTY VALUATION ON A DATE REMOTE FROM THE CURRENT ONE

R. Pasko; Ya. Markus

Summary

1. Up to date, there are no laws and regulations that regulate the valuation of property on a remote date from the current one.

2. The result of the repeated retrospective assessment may be presented as follows:

– reasonable cost value;

– value as a reference value;

– possible range of cost value;

– it is stipulated the impossibility of determining the value on the date of assessment.

3. The proposed procedure and algorithm for conducting research that can be considered as the basis for the creation of a regulatory document that will allow experts to perform forensic examinations and expert research within the tasks of expert specialty 10.10 «Determination of the estimated value of construction sites and facilities».

4. Further improvement of the proposed procedure and algorithm for carrying out studies on the valuation of property value on a date remote from the current one will allow us to create a tool that will help to solve complex tasks facing the experts.

Posted on

VIRTUALIZATION IN COMPUTER FORENSICS

Y. Kolisa

Summary

In the article it is considered that when carrying out the computer-technical expertise an important aspect is the study of the information store not only as a structure of files and catalogs. Since the perception of digital information by an expert and a computer user is different. The user interacts with the hardware component using the buffer, which is the operating system. Therefore, although the study of file structure with the help of specialized software is more relevant, but the view from the user’s side should not be underestimated. Since, if you put yourself in the place of a criminal, you can see the events with his eyes. The same happens with the computer and the operating system installed on it.

That is, the article proposes a method for studying the information store «live». At the same time, the virtual copy is being changed. This approach allows not to violate the main principle of computer forensics, namely the preservation of digital tracks. And this same principle is subject to all forensic science.

In addition, the virtualization method allows you to study the psychology of the user of the computer. This applies, then what and how are the shortcuts of applications on the desktop, the names of the folders on the logical disks, the logins and passwords that web browsers store, etc. All this and much more speaks about the person who used the computer. And so we come to the fact that computer forensics is much more than just running the application, ticking the checkboxes or doing something, which is the algorithm.

As a result, the article cites a method that will greatly expand computer research and, most importantly, will allow to touch on aspects that were not even thought of earlier.

Posted on

SOME ASPECTS OF THE CONSTRUCTION OF A DOMESTIC SYSTEM OF INSTRUMENTATION EXPERTISE OF MATERIALS AND DIGITAL SOUND RECORDING

O. Rybalskyi; V. Soloviov; V. Zhuravel; A. Shablia

Summary

The article shows the results of the joint work of the informal team of authors over the past 15 years regarding the creation of new instrumentation systems for examination of materials and means of digital sound recording.

It is shown that the use of the fractal approach to the representation of speech signals and the phonogram noises provided the high technical and operational characteristics of the developed systems.

In the course of the research and development carried out by the authors, the following results were obtained:

1. Theoretical principles have been developed that determined the directions of construction of new domestic instrumental systems for the examination of materials and means of digital sound recording;

2. The instrumental system «Fractal», designed for identification studies of digital sound recording equipment and diagnostic studies of digital phonograms, was also developed in the expert practice;

3. The instrumental system of accelerated search and ranking of speakers for voice messages of small duration in a large voice database was developed and introduced into the practical activity of the Ministry of Internal Affairs of Ukraine;

4. A tool system for the identification of speakers for the parameters of the signals of oral speech was developed and is being tested;

5. The direction of development of instrumental for the system of identification of mounting points in digital phonograms is determined, capable of detecting installation performed by the method of cutting and rearranging fragments;

6. In the development of tool systems, a number of auxiliary subsystems have been developed that greatly facilitate the work of experts, in particular:

– subsystem of automatic segmentation of phonograms;

– subsystem of automatic division of fragments of phonogram on voices of announcers.

Posted on

FEATURES OF THE STUDY OF COMPLIANCE WITH THE REQUIREMENTS OF REGULATORY AND LEGAL ACTS OF UKRAINE IN TERMS OF FIRE SAFETY DURING THE ANALYSIS OF PROJECT DOCUMENTATION AND CONSTRUCTION SITES

O. Komandyrov

Summary

In connection with the intensification of inspections in Ukraine of fire protection of educational institutions, health care, trade and office centers and the probable increase in research on the compliance of project documentation and existing facilities with the requirements of regulatory and legal acts on fire safety, a generalized algorithm of actions for checking fire requirements both for the design and for existing construction objects, which can be used as forensic experts in conducting relevant investigations, as well as by the controlling authorities and when conducting the inspection of the objects.

Posted on

DEFINITION OF TASKS DURING EXPERT STUDIES OF THE CONSEQUENCES OF A SHORT CURCUIT AND ITS INVOLVEMENT IN THE OCCURRENCE OF FIRES

P. Teselko

Summary

The paper makes a brief review of the literature on the subject of transient processes in power supply systems and one of the emergencies is a short circuit. The conclusions drawn indicate that the identification of a short circuit due to melting of electrical wires is probable. Although a short circuit is often destructive, there are still no universal criteria or method that would allow a categorical conclusion that a short circuit has been involved to the occurrence of a fire. In addition, the speed of the transition process (and, consequently, the rate of crystallization of wires’ melting) is affected by the characteristics of the source of electricity.