Posted on

IMAGE OR IMITATION BY A TRADEMARK OF THE STATE FLAG OF UKRAINE AND OTHER STATE FLAGS: PROBLEMS OF FORENSIC THEORY AND PRACTICE

DOI: https://doi.org/10.33994/kndise.2022.67.64

V. Fedorenko, V. Kovalenko, T. M. Chabanets

The article is devoted to the problems of theory and practice of expert investigation of the image or imitation of a trademark of the State Flag of Ukraine and other state flags within the forensic-expert specialty 13.6 – ”Investigations related to commercial (trade) names, trademarks (marks for goods and services), and geographical indications”.

Flags, as well as similar banners, banners, bugles, standards, gonfalons, pennants, etc. emerged in the history of Western Europe along with the formation of monarchies and the first European states. Their emergence relates to the origin of coats of arms and heraldry. However, heraldry does not cover issues of color, figures, size, proportions, and texture of flags. These issues are the subject of vexillology (from Latin vexillum – “flag” and from Greek λογοs – “science”) as the “science of flags”, which emerges much later than heraldry, in the 1950s and continues to take shape until today.

The flags of monarchs, orders, states, and nations have been preserved in textured form in museums, temples and treasuries of Europe no later than the 16th century. At the same time, science and art know numerous images of flags. The drawback of these depictions of flags is their inaccuracy in conveying the colors, figures and proportions of the flag cloth used. In addition, each of the modern state flags of the countries of the world has its own history of origin, development, and semiotic meaning. It is not uncommon for state flags with a rich history, such as the flag of Portugal, contrary to the rules of heraldry in terms of combination of colors.

The State Flag of Ukraine has a rich ancient history, which has its roots in the times of the Kingdom of Galicia-Volynian, when the colors of the coat of arms –Golden Lion on a blue field – began to be used on the banners. The Ukrainian flag received its further development during the Ukrainian Cossacks time, and in 1918 the Central Rada adopted the “Law on the State Flag of the UNR” and it was revived in 1990-1992 in independent Ukraine.

The military aggression of Russia against Ukraine in 2022 and the huge support of Ukraine abroad contributed to the popularity of the State Flag of Ukraine all over the world. In this regard, there is a temptation to image or imitate the trademark of the State Flag of Ukraine. Similar cases used to take place with the state flags of foreign states.

The features of the expert study of the question “Is the trademark XXX image or imitation of the State Flag of Ukraine?” are revealed in the forensic specialty 13.6 – “Research related to the commercial (trade) names, trademarks (marks for goods and services), geographical indications”.

Key words: state symbol; flag; state flag; State Flag of Ukraine, forensic examination of intellectual property objects: trademark; expert examination of trademark; imitation.

Posted on

CURRENT GENERAL THEORETICAL ISSUES OF MODERN FORENSIC COMMODITY EXAMINATION

DOI: https://doi.org/10.33994/kndise.2022.67.63

Ya. Zaiats, M. Bednarchuk, A. Yarovyi, S. Dolynskyi, N. Popovych

The article is devoted to the search and scientific substantiation of the directions of theoretical research, which will ensure the integration of domestic forensic commodity expertise into the relevant European system of scientific knowledge. It has been established that Ukraine has a wide range of footwear for servicemen, which is a potential object of forensic commodity expertise but has not yet been studied from the standpoint of modern commodity science. The range of footwear offered by “Prof 1 Group”, “Scout Tactical”, and “Patriotshop” was analyzed and the nomenclature of their properties, which has more than 30 characteristics, was studied. It is shown that at the level of groups and types of this footwear has significant features of classification, marking, and other commodity characteristics, which are significantly different from the system of special knowledge of the domestic expert commodity expert. The systems of marking the anthropometric characteristics of the studied footwear and their units of measurement in the USA, Great Britain, and the European Union are compared.

It is revealed that the system of special knowledge of commodity experts in the field of footwear needs to be optimized by supplementing scientific information on the main categories of footwear commodities. It is proposed to develop such addition as two blocks of information that correspond to separate basic categories of commodity science. The first block – scientifically sound data on current classification systems, new consumer properties, modern groups, species, and intraspecific range of footwear for servicemen. The second block – data on marking and schematic representation of measurements of anthropometric sizes of footwear and feet of consumers, which are developed based on a single scientifically sound scale of sizes and completeness; such a scale will be agreed with and approved by the Ministry of Defense of Ukraine, harmonized with the relevant scales in force in the developed world, mandatory for all producers and suppliers of this product in Ukraine.

In the example of commodity knowledge about footwear for servicemen, the objective necessity and urgency of improving the existing Ukraine classification systems of uniforms, which is a potential object of commodity examination, in three directions: updating, harmonization with the needs of supply and trade practices, coordination with similar classification systems in developed countries.

Based on the results of theoretical commodity research, it is proposed to modernize the system of special knowledge of a forensic commodity expert by developing a full range of modern methodological support for expert activities.

Key words: forensic examination, theoretical research, footwear for servicemen, classification, marking.

Posted on

SOME ASPECTS OF COMMERCIAL EXAMINATION OF LEATHER BAGS

DOI: https://doi.org/10.33994/kndise.2022.67.62

T. Kundilovska

The current state of the commodity market of leather haberdashery is characterized by the predominance of both imported and domestic low-quality products. The lack of proper market supervision and quality control of products that are sold in retail chains and in manufactured goods markets leads to the spread of counterfeit products. Therefore, it is relevant to develop and implement in the practice of commodity experts such methods that can be effectively used to identify haberdashery goods made of leather in order to prevent counterfeit products from entering the market.

The article substantiates the expediency of conducting a comprehensive merchandising examination of leather bags based on the definition of identification criteria.

It is noted that the use of modern synthetic materials imitating leather, and composite polymer materials in technologies for haberdashery goods leads to a change in the range of goods, and product groups, which requires the improvement of expert methods of assessing the quality and market value of goods.

The shortcomings of the normative documentation regulating the terminology, production, nomenclature of quality indicators, quality requirements for materials, and haberdashery made of leather are formulated, it is noted that the standards are obsolete, are not revised taking into account the emergence of new materials, technologies, changes in the range of goods.

The criteria for identifying leather bags are substantiated: the pattern of the derma (surface of the dermis after dressing the skin), the symmetry of the details, the state of processing of accessories and seams, and the characteristics of the lining material, the state of marking and packaging.

Methods for evaluating the quality indicators of goods are systematized, namely, organoleptic, measuring, chemical, and microbiological.

The following algorithm of actions is proposed when conducting a merchandising examination of leather bags: analysis of regulatory and commodity-accompanying documentation; identification and assessment of conformity, taking into account the selected identification criteria and assessment methods; identification of defects; determination of the naturalness of the skin by methods of chemical, microbiological analysis; assessment of combustibility and heat transfer of material by express methods; analysis of identification results and formation of an expert conclusion.

The developed comprehensive methodology of commodity expertise can be used to establish the facts of falsification of leather goods, in the practice of forensic experts in order to determine the market value of goods.

Key words: commodity examination, leather bags, haberdashery, identification criteria, defects.

Posted on

CLASSIFICATIONS OF JUDICIAL COMPANY EXPERTISE

DOI: https://doi.org/10.33994/kndise.2022.67.61

О. Sadchenko, О. Shevchenko

The analysis of the practice of using special commodity knowledge shows that for research at the present level it is necessary to develop theoretical problems, among which the classification of forensic examinations is relevant. The authors offer their own classification of forensic examinations on various grounds.

1. According to the degree of generalization, subordination, forensic examinations should be divided into: class, genera, species and subspecies.

Class: commodity examinations. Types: a) commodity examination of food products; b) commodity examination of non-food products; c) commodity examination of works and services.

Types (subspecies): a) commodity examination of food products is divided into:

– examination of goods of plant origin;
– examination of goods of animal origin;
– examination of goods of mixed origin. b) commodity examination of non-food (industrial) goods is divided into: – examination of consumer goods (consumer goods); – transport and commodity examination (auto commodity; examination of military vehicles; examination of vessels; examination of aircraft); – examination of machines, equipment, raw materials (examination of military property, machinery and weapons); – examination of real estate, real estate (examination of integral property complexes; examination of buildings; expert monetary valuation of land plots (shares)); – examination of cultural values; – examination of objects of painting and applied arts (examination of objects of painting and graphics; examination of sculpture; examination of objects of folk crafts; examination of objects of table setting, etc.); – examination of watches; – examination of securities goods; – examination of goods of property rights to intellectual property (examination of audiovisual products and software); – examination of clothing (examination of knitwear; examination of garments; examination of textiles; examination of fur products; examination of leather products; examination of outerwear, etc.); – examination of fur products; – examination of perfumery and cosmetics; – examination of shoes; – examination of haberdashery (examination of leather haberdashery); – examination of household appliances (examination of photo, radio and video equipment; examination of computers; examination of household electric lighting, etc.); – examination of furniture products; – examination of facilities (livestock, poultry and other live animals); – examination of goods of the construction group; – examination of printed products (examination of books and printing products, etc.); – examination of jewelry (examination of articles of precious metals; examination of articles of precious stones); – examination of stationery; – examination of medical equipment; c) commodity examination of services.

2. Classification of forensic commodity examinations by type of problem to be solved: – commodity examination, to solve classification problems (determination (establishment) of compliance: commodity characteristics of the studied objects with basic data (registers, etc.), data of similar products, marking data recorded on labels or tags, belonging to the same type or article); – commodity examination, to solve diagnostic problems (establishment: the presence of defects and their impact on product quality; compliance (non-compliance) of quality characteristics of products with standard and reference requirements; factual data related to compliance (non-compliance) with the rules of packaging, labeling, storage, transportation, rejection, revaluation and reduction of the price of goods).

3. Classification of forensic commodity examinations by type of object under study: – commodity examination, the objects of research of which are directly only products (commodity origin); – commodity examination, the objects of research of which are only documents (they reflect the state of the goods, the processes that took place with it, commodity transactions, etc.) (circulating name– “examination of documents”); – commodity examination, the objects of study of which are mixed objects (products; samples of products; documents which reflect information about the peculiarities of the origin of goods (certificates, quality certificates, technical passports, labels, etc.), freight (shipping) documents, acceptance or warehouse documents, claim materials, etc.).

Key words: forensic examination, classification of forensic examinations, special commodity knowledge, commodity specialist, examination of food and non-food
products.

Posted on

PECULIARITIES OF TAXATION OF LEGAL ENTITIES DURING MARTIAL LAW IN UKRAINE

DOI: https://doi.org/10.33994/kndise.2022.67.60

I. Syvova

The article is devoted to the study of the issue of determining the amount of payment by legal entities to the budget of the single tax and value added tax during martial law in Ukraine.

The purpose of the article is to determine the approaches to conducting expert economic research, in solving problems related to the calculation of a single tax and value added tax.

Payment of the single tax and value added tax during martial law in Ukraine, provided by the Law of Ukraine “On Amendments to the Tax Code of Ukraine and Other Legislative Acts of Ukraine regarding the Validity of Norms for the Period of Martial Law” as of March 15, 2022, No. 2120-IX.

The purpose of expert economic research in solving problems of charging a single tax and value added tax during martial law in Ukraine, is a documentary and regulatory solution to the problem of charging payments to the budget.

Key words: martial law, single tax, value added tax, tax credit

Posted on

CONCERNING THE EXPERT’S COMPETENCE IN DOCUMENTARY CONFIRMATION OF DAMAGES FROM LACK OF COMMODITY AND MATERIAL VALUES OR CASH IN PRIVATE ENTREPRENEURS

DOI: https://doi.org/10.33994/kndise.2022.67.59

T. Akhankina

The article is devoted to the research of issues arising during the expertise, related to the determination and confirmation of losses from shortages in private entrepreneurs who does not keep accounting.

The purpose of the article is to determine the approaches to conducting expert economic research in confirming the losses from shortages in private entrepreneurs.

The purpose of the research is to clarify the issue of documentary confirmation of financial and economic activity of individual entrepreneur, i.e. conducting accounting according to the available primary documents.

Due to the fact that in accordance with current legislation, the provisions of the accounting regulations do not apply to the registration of individual entrepreneur, the organization of accounting for the entrepreneur belongs to the competence of the entrepreneur.

Also, the issue of conducting an inventory of fixed assets, commodity and material values, funds, removal of balances of commodity and material values, cash, and registration of its results is not regulated by law for individual entrepreneurs.

When conducting expertise on issues of confirmation of the amount of losses due to shortages, entrepreneurs have a number of difficulties in terms of improper registration of inventory results or even their absence in the materials of criminal proceedings. The lack of complete accounting of all business transactions does not allow the expertise to confirm the correctness of determining the results of the inventory. Non-settlement of this issue at the legislative level becomes the reason for refusal to conduct the expertise or pushes the expert to conduct audit actions – the removal of asset balances on the date of the inventory.

Key words: expert, inventory, shortage, accounting, primary document, private
entrepreneur.

Posted on

FORENSIC CHARACTERISTICS OF THE MISUSE OF BUDGET FUNDS, THE IMPLEMENTATION OF BUDGET EXPENDITURES, OR THE PROVISION OF LOANS FROM THE BUDGET WITHOUT ESTABLISHED BUDGET ALLOCATIONS OR IN EXCESS OF THEM

DOI: https://doi.org/10.33994/kndise.2022.67.58

V. Kutsenko, D. Shyian, O. Shyian

The article deals with the analysis of scientific views, theoretical provisions, and legislation, examines the forensic characteristics of the misuse of budget funds, for budget expenditures or provision of credits from the budget without determined budget purposes or with their excess.

The article of the crime under investigation is budgetary funds. The stage of preparation for the commission of this crime may include the following sets of actions: 1) implementation of measures aimed at facilitating the commission of a crime, as well as avoiding (delaying) its identification; 2) ensuring the receipt of appropriate funds from the budget. The methods of committing the crime in question are recognized as only two violations of budgetary legislation specified in the Budget Code of Ukraine: 1) inappropriate use of budget funds (Paragraph 24 of Part 1 of Article 116); 2) without established budgetary allocations or with their exceeding contrary to the Budget Code of Ukraine or the law on the State Budget of Ukraine for the corresponding year: a) implementation of budget expenditures; b) granting loans from the budget (Paragraph 29 of Part 1 of Article 116). Typical consequences of the commission of the analyzed crime are causing them harm to the financing and implementation of programs and activities implemented at the expense of the corresponding budgetary funds. The subject of the crime under investigation is a special person – a sane person who has reached the age of 16 and who is an official authorized to use budget funds, implement budget expenditures or provide a loan from
the budget. The motive and purpose of the crime under consideration can be different: self-interest, unwillingness to spend time and effort on the proper registration of the lawful use of budgetary funds, the desire to improve the work of a budgetary institution or a business entity – the recipient of budgetary funds, personal interest, the commission in the interests of third parties.

Key words: forensic characteristics, crime, way of committing, misuse, budget funds, expenditure, provision of credits, budget.

Posted on

METHODOLOGICAL APPROACHES TO FORECASTING NET CASH FLOW WHEN EXPERTS-ECONOMISTS DETERMINE THE MARKET VALUE OF SHARES USING THE INCOME APPROACH

DOI: https://doi.org/10.33994/kndise.2022.67.57

I. Ped

Conducting forensic examinations on the issues of determining the market value of shares is subject to execution in compliance with the requirements of both the legislation on valuation and valuation activities, and the methods developed in accordance with the Law Ukrainian “On Forensic Expertise”.

In accordance with national valuation standards, the main method of the income approach used for the valuation of integral property complexes is the discounted cash flow method.

The method of complex expert studies for determining the value of shares of enterprises, developed in accordance with the Law Ukrainian “On Forensic Expertise”, determines that the discounted cash flow method is used to convert future uneven income from the operation of the facility into the current value by discounting each of the future income at the appropriate rate of income.

This article examines the features of the cash flow forecast for enterprises – issuers of shares, which are historically characterized by the uneven formation of income, costs, and, accordingly, profit and net cash flow.

The following methodological approaches to forecasting are considered, analyzed, and summarized: comparison of the growth rates of the main macroeconomic indicators of Ukraine and the indicators of income and costs of the estimated integral property complex; comparing the growth rates of income and costs of the integral property complex with the dynamics of price fluctuations in the markets of the corresponding products; comparison of income and cost growth rates for their individual items; allocation of extraordinary, periodic and non-standard items of income and expenses.

Key words: cash flow, cash flow forecast, cash flow discounting method, the market value of shares, integral property complex.

Posted on

PROBLEMATIC ISSUES OF THE EXPERT RESEARCH OF LAND PLOT IMPOSITION

DOI: https://doi.org/10.33994/kndise.2022.67.56

N. Myskovets

The article is devoted to the study of the aspects of the absence and sufficient justification of the terms that are used in the conduct of forensic land-technical examinations. The provisions of the laws of Ukraine “On Land Management”, “On the State Land Cadastre”, and “On topographic, geodetic and cartographic activities” of the Land Code of Ukraine are analyzed. The actual absence of terms (imposition of land plots, a spot of overlapping land plots) and substantiation of the specified terms was found. The interpretation of the process of overlaying land plots is investigated.

The introduction of the terms “imposition of land plots” and “spot of overlapping land plots” is proposed.

The term “imposition of land plots” is formulated as a section (models) of land plots of planes or their parts, designed in a certain coordinate system, with other planes (models of land plots) or their parts.

It is proposed to designate a closed geometric figure formed by the intersection of planes (models of land plots) in a certain unified coordinate system, to use the term “land overlay spot”.

An alternative research method is proposed, which is based on the analysis of official documents and / or technical documentation on land management with subsequent modeling of the data obtained during the analysis.

Key words: overlay of land plots, boundaries of land plots, spots of overlay of land plots, boundaries of a land plot, location of land plots, modeling

Posted on

DETERMINATION OF MATERIAL DAMAGE AND (OR) LOSSES DURING CONSTRUCTION AND TECHNICAL RESEARCH

DOI: https://doi.org/10.33994/kndise.2022.67.55

S. Kurochkin

The article deals with the concept of material damage and losses in the study of construction and technical research, as well as the difference between the concept of losses in construction and technical and economic research.

The article proves that:
– in the study of construction and technical research, the concepts of damage and losses have identical meanings and are set as the cost of repairs;
– the use of the coefficient of physical wear is due to the fact that during the restoration work must take into account the previous state of structural elements, equipment and fulfill the principle of restoring the previous financial situation without receiving unjustified benefits, unjustified increase in property in losses;
– losses in the economic sense are considered as a broader concept than in the construction and technical, as they include not only the actual property losses, but also other legal losses that arose as a result of the actions of the entity and as a result of external events and actions of third parties, and therefore in determining the losses (damage) to the representatives of the judicial process must be clearly defined, especially in the economic process, exactly what losses (damage) should be established by the expertise;
– the computational approach of determining material damage (losses) for determining the repair depends on the initial data provided for the research of the expert in the study of construction and technical research.

Key words: material damage, losses, cost of restoration repairs.