Posted on

CRITERIA FOR CHOOSING THE BASIC ALGORITHMS FOR DETERMINING THE MARKET VALUE OF ACCIDENTALLY DAMAGED VEHICLES

A. Yukhymenko; V. Bondar

Summary

The article, based on the analysis of expert practice, sets out the criteria for using which it is possible to choose the basic algorithm for calculating the cost of a damaged vehicle, the use of which will ensure the obtaining of the most reliable result corresponding to the real situation on the market of such means of transport. There is the necessity of creation of the structured order of definition of the settlement algorithm by means of which the cost of a damaged vehicle can be determined.

Advantages and methods of calculating such criteria are considered in this article on the basis of a real calculation of the market value of a damaged vehicle carried out during the performance of the forensic vehicle and commodity expertise.

In the course of the presentation of the material, the authors, based on the example of calculation, describe the situation when, at first glance, a methodically sound and logically presented calculation using an algorithm of the type “A” gives a result that does not correspond to the real trends of the market for such property and actually does not withstand constructive criticism, taking into account the results obtained when using a computational algorithm of type “B”.

The authors consider the most obvious ways of determining the threshold of materiality, upon which the calculation is carried out according to certain algorithms. So the acceptance as a reference value for the start of a calculation for the B-type algorithm of the cost of scrap metal, which can be extracted from the design of the evaluated vehicle, cannot be taken into account because of the low threshold value.

The variant of use as a defining point — 4 % of the cost of a new vehicle cannot also be considered appropriate, since for most vehicles it is a relatively small number.

At the same time, the article provides a theoretical justification, taking into account the requirements for the assessment as a whole and the definition of non-market value types for the use of the “B” type algorithm, which ensures a more reliable result. As a result of the calculations carried out, the authors determined the necessity of carrying out calculations using both a computational algorithm of type “A” and type “B” in such cases, since only in this way it is possible to obtain the most reliable result.

Posted on

PROCEDURE OF CONTROLLED OPERATIONSʼS STUDY

I. Grynenko; Yu. Grynenko

Summary

Transfer pricing is due to the international operationsʼs expansion of multinational corporations, in practice concerns the pricing of goods, services and intellectual property transmitted across borders within corporate networks. The prices at which the transfer of such assets takes place determines the income levels of both parties and, thus, the tax base of the countries concerned. In theory, if the calculated transfer price provides a reasonable distribution of profits, the tax authorities of both countries receive a fair share of tax revenues. However, in practice there is a possibility of minimization and manipulation with the deduction of profit points.

The tax control of transfer pricing is based on the Armʼslengthprinciple principle, an international standard agreed upon by the member states of the Organization for Economic Cooperation and Development and non-member countries (more than 70 countries of the world) as recommended by use for the establishment of transfer prices for tax purposes, which provides for the increase of tax liabilities of related parties to the level of tax liabilities of unrelated persons, subject to the compliance of the trader or financial conditions of their transactions.

The OECD guidelines on transfer pricing for multinational companies and tax services, the main norms of which have been implemented by the Ukrainian tax code, are the main documentary guidance document in the field of transfer pricing tax regulation.

The main purpose of the article is to summarize the expert practice and systematize the government regulation for the development of general algorithms of controlled operationsʼs expert study.

General algorithm of controlled operations research, will allow to significantly reduce labor intensity and terms of conducting research. The field of application is in expert practice during conducting of expert examinations and expert researches on the expert specialty 11.1 «Investigation of documents of accounting, tax accounting and reporting».

Posted on

FEATURES OF INVESTIGATION OF RESEARCH ON ECONOMICALLY BASED TARIFFS IN THE FIELD OF HEATING

T. Pereimivovk; M. Sholobeckaya

Summary

Analysis of the current legislation shows that a number of regulations contain numerous conflicts and inconsistencies in the definition of housing and communal services; operate with different terminology in relation to the housing and communal sphere (objects, goods and services), and some of the terms are not comparable at all.

The purpose of the article is to study the composition of costs that affect the formation of tariffs in the field of heat supply.

The lack of a comprehensive regulatory and legal framework for regulating the peculiarities of the formation of the cost of services in the housing and communal services subsectors complicates the planning and accounting of costs, the calculation of the cost of services.

Posted on

FEATURES OF INVESTIGATION OF THE INVESTMENT INCREASES CONCERNING THE EXPENSES CONTRIBUTED WITH OPERATIONS WITH DOMESTIC WASTE OPERATIONS

T. Pereimyvovk

Summary

Today, in Ukraine, volumes of waste accumulation, the number of landfills and landfills for their disposal are increasing, and the sanitary state of settlements is deteriorating. Most landfills are overloaded or do not meet the environmental safety requirements. Establishing an effective accounting system for displaying and controlling the costs associated with household waste operations will allow us to make sound decisions in order to find ways to constructively address the waste problem.

The article presents the classification of expenses related to the implementation of operations with household waste, with a view to their accounting and further expert research in solving issues of substantiation of losses.

Posted on

FEATURES OF CONDUCTING FORENSIC BUILDING-TECHNICAL EXPERTISE AT THE DETERMINATION OF VOLUMES AND COST OF WORK DURING THE CONSTRUCTION OF ROAD CLOTHES ON HIGHWAYS

S. Neizvestnyі

Summary

Highways provide domestic and international passenger and cargo transportation unite settlements and individual facilities. In particular, condition of public road system affects the efficiency of production sector, development of tourism industry and social spheres. The development of public highways does not meet motorization requirements of Ukraine and has adversely affected the economy. Due to favourable geographic location at the intersections of major transit traffic flows between Europe and Asia, the development of trade relations, production linkages and scientific and technical cooperation with European countries, Ukrainian transport infrastructure is required to harmonize existing road pavement condition and construction of new roads with modern maintenance requirements.

The article deals with general questions of building and technical forensic examination within road construction research. The reasons of difficulties in determination of actual working amounts are indicated. Impact analysis of working amounts and quality of the executed works on road maintenance term is done.

Special attention was paid to the importance and feasibility of researching the actual volumes of road construction work, in conjunction with an analysis of their compliance with technological requirements, since in accordance with regulatory requirements in force in the road construction sector, if at least one of the examined performance indicators does not comply with the normative, work in the volume of distribution defect cannot be accepted.

Taking into account the requirements of normative and technical documentation and expert practice, the author outlines the stages of forensic construction and technical expertise in the study of the construction of road cloth.

The purpose of this article is to explain to forensic experts the importance of researching the physical and mechanical characteristics of the road cloth of an auto-road, as a part of the expertise to determine the amount of work performed. Since, inconsistencies in physical and mechanical characteristics the road cloth service life reduces, in connection with which, the costs of operating the road are significantly increased due to the implementation of an additional set of repair works aimed at eliminating emerging defects and ensuring road safety.

Posted on

THE USE OF UNMANNED AERIAL VECHICLES IN THE CONDUCT OF LAND TECHNICAL EXPERTISE AND EXPERTISE ON LAND MANAGAMENT ISSUES

N. Shyshov; A. Doshchechkyn

Summary

The article deals with the use of unmanned aerial vehicles in the performance of topographic and geodetic works, the results of which are subsequently used in the compilation of land-technical types of expertise and expertise on land management issues. Types of unmanned aerial vehicles are also listed as well as their technical characteristics. The stages of completing preparatory, field and cameral work using the device are described in detail and the process of coordinating the identification marks and application of the results obtained in the processing of photographs. A brief description of the programs that can be used in the planning of UAV flight, as well as programs, which is used directly in the processing of aerial photographs. The practical experience of the experts of the Kyiv Scientific Research Institute of Forensic Expertise is also described in the compilation of such types of expertise using unmanned aerial vehicles, briefly outlines the features of using UAVs in various conditions, taking into account the peculiarities of the terrain, as well as weather conditions.

Practical examples of the land-technical types of expert examinations carried out by the experts of KFI and questions that were put to the experts and results obtained in the course of implementation are outlined. Illustrations are also given with a detailed description of their content.

Posted on

RESEARCH OF TELECOMMUNICATION EQUIPMENT VoIP TERMINATION OF A TRAFFIC (REFILING) CONSTRUCTED ON THE HUAWEI MODEM BASIS

H. Kutso; S. Yulov

Summary

The article deals with the actual problem of expert research of the system of refilling (termination of VoIP traffic), principles of construction and the equipment most often used for such systems. From the legislative point of view, the organization of refiling is a violation of the established procedure for routing long-distance and international telephone connections, which leads to significant damage for telecom operators and, ultimately, to a stateʼs damage in the form of lost tax deductions. The total damage from the use of such systems can be estimated in millions of dollars annually.

Currently, in the expert practice of Ukraine there are no methods for studying this type of systems. In particular, there are not even systematized methodological approaches to their research, which makes the article relevant and useful in expert practice and as a ready-to-use research manual and as a basis for further development of methodological approaches to this type of research objects.

The article covers the most common refiling equipment and it is not a detailed instruction. But, at the same time, the principles stated in the article allow the expert to easily determine the direction of the research in the case when experts receive for the research the equipment different from that described in this article. In spite of the fact that communication operators, for their part, are trying to counteract the work of the refiling systems in order to block their work — the attackers, for their part, use methods to bypass the operatorsʼ counteraction. This article discusses commonly used methods of circumvention and describes the software used and the approaches of the refiling system for this purpose.

The core of the refiling system is a personal computer, in memory of which there are certain tracks as caused by the operation of the system itself, and left by the attacker who served it. The article describes the approaches to the search and identification of these tracks.

Posted on

OPPORTUNITIES AND PROSPECTS OF USING INFORMATION TECHNOLOGIES IN EXPERT PRACTICE

V. Khakhanovskyi

The possibilities, problems, prospects of development and use of modern information systems are considered for the purpose of optimization of forensic and expert practices.

With the development of scientific and technological progress problems began to emerge regarding the legitimacy of the use of new technical developments in the investigation. After studying the views of scientists, the author believes that issues about the legitimacy of the use a certain technical option in the criminal process should be solved separately, taking into account the effectiveness, the degree of protection of the results.

It is mentioned that recently has been appeared the new concept — «electronic evidence» (underlined — not «virtual evidence», as some authors began to call it). As a rule, working with such kind of evidence requires special knowledge. The National Academy of Internal Affairs continues to work for a series of relevant methodological recommendations. In addition, obtaining such evidence has its own specifics and complexity. Therefore, a number of proposals were made to the Verkhovna Rada of Ukraine regarding changes in the national legislation. In particular, changes in the Criminal Procedure Code of Ukraine that would regulate relations between providers and law enforcement agencies (within the framework of the Constitution of Ukraine and the CPC of Ukraine) in the part of issuing and obtaining evidence in electronic form.

All software of expert forensic activity is proposed to be classified in the following way: programs for automating the search for criminalistic information; software products that automate the process for detecting and researching the features of objects; special programs for evaluating the distinguished features of various research objects; programs that allow to automate the process of drawing up an expert opinion. At the same time, such a classification does not pretend to be completely unconditional and full; in the future it can be supplemented and improved.

The next processes are highlighted: the formation and development of foreign and domestic software products, automated workplaces, software and hardware complexes, opportunities, disadvantages and prospects of their use in conducting separate types of forensic examinations: from handwriting, fingerprinting to explosive engineering.