On forensic economist specific expertise
DOI:
https://doi.org/10.32353/khrife.2.2021.08Keywords:
specific expertise; special economic knowledge; forensic economics; forensic expert economist; economic relationsAbstract
Effectiveness level of the practical activities of forensic economists to some extent depends on theoretical validity of specific expertise and their clear regulation by law.
This article purpose is to investigate the essence of special economic knowledge, to determine the boundaries of competence of forensic economists. While generalizing scientific content, the main systemic elements that reflect essence of special economic knowledge their forms, structure, characteristic features are considered.
With the help of methods of analysis and synthesis, generalization, effectiveness dependence of the use of special economic knowledge and their relevance on the conditions of economic environment has been established. It was found that economic knowledge based on theoretical principles of economic sciences should be of a practical, applied nature, which makes appropriate requirements for organization of the educational procedure while professional training of persons entitled to conduct forensic economic examinations. In turn, the level of personal competence of a forensic economist depends on his practical skills and abilities and improves as more complex expert researches is carried out.
It has been established that it is impossible for forensic economists to study issues that go beyond specific expertise scope and have a legal nature (establishing the circle of culpability of persons, interpreting norms of law, legal assessment of the actions of persons, including the establishment of cause-and-effect relationships between targeted actions and the resulting negative consequences) which deprives the forensic examination of the status of objective economic research.
References
Bilukha, M. T. (2004). Sudovo-bukhhalterska ekspertyza [Forensic Accounting Examination] : pidruchnyk. Kyiv [in Ukrainian].
Cherednichenko, A. P. (2012). Mezhi kompetentsii sudovoho eksperta-ekonomista [Limits of Competence of Forensic Economist]. Nezalezhnyi audytor. № 11 [in Ukrainian].
Davydenko, V. S. (2016). Spetsialni znannia v rozsliduvanni ekonomichnykh zlochyniv [Specific Expertise Investigation of Economic Crimes]. Yurydychnyi chasopys Natsionalnoi akademii vnutrishnikh sprav. T. 12. № 2 [in Ukrainian].
Der gerichtliche Sachverständige und die ihm verordneten „Scheuklappen“. URL: https:// www.k3s-rechtsanwaelte.de/aktuelles/aktuellerechtsprechung/bauundarchitektenrecht/294- der-gerichtliche-sachverständige-und-die-ihmverordneten-„scheuklappen“.html.
Dikan, L. V., Ponikarov, V. D., Kozhushko, O. V. (2014). Sudovo-ekonomichna ekspertyza [Forensic Economics] : navch. posib. Kharkiv [in Ukrainian].
Ehisman, A. A. (1967). Zakliuchenie ehksperta. Struktura i nauchnoe obosnovanie [Forensic Expert Conclusion. Structure and Scientific Substantiation]. Moskva [in Russian].
Fedchyshyna, V. V. (2018). Spetsialni ekonomichni znannia ta yikh vykorystannia v khodi operatyvno-rozshukovoi diialnosti, dosudovoho rozsliduvannia i sudovoho rozghliadu: teoretykopravovi osnovy [Special Economic Knowledge and their use while Investigative Activities, Pretrial Investigation and Trial: Theoretical and Legal Basis]. Aktualni problemy vitchyznianoi yurysprudentsii. № 3 [in Ukrainian].
Fedchyshyna, V. V. (2018). Spetsialni ekonomichni znannia u pravovykh systemakh Yevropy, Avstralii ta SShA [Special Economic Knowledge in Legal Systems of Europe, Australia and the United States]. Naukovyi ohliad. № 3 (46) [in Ukrainian].
Filipenko, N. Ye., Sniherov, O. P., Bublikov, A. V. (2020). Zastosuvannia spetsialnykh znan pid chas vyiavlennia, profilaktyky y rozsliduvannia zlochyniv u sferi komp’iuternoi informatsii ta vysokykh tekhnolohii (ohliadova stattia) [Specific Expertise Application in Detection, Prevention and Investigation of Crimes in the field of Computer Information and High Technology (Review Article)]. Teoriia ta praktyka sudovoi ekspertyzy i kryminalistyky. № 22. DOI: 10.32353/ khrife.2.2020.12 [in Ukrainian].
Hurina, D. P., Kalinina, I. V. (2018). Do pytannia shchodo kompetentsii ta kompetentnosti sudovoho eksperta u kryminalnomu provadzhenni [On the Issue of Competence of a Forensic Expert in Criminal Proceedings]. Kryminalistyka i sudova ekspertyza. Vyp. 63 (1) [in Ukrainian].
Ivanov, S. F. (1913). Bukhgalterskaia ehkspertiza v sudebnom protsesse: posobie dlia iuristov i bukhgalterov-ehkspertov [Forensic accounting in litigation: a guide for lawyers and forensic accountants]. Sankt-Peterburg [in Russian].
Klimovich, L. P. (2014). Nauchnye osnovy sovremennoi ehkonomicheskoi ehkspertizy [Scientific Bases of Current Forensic Economics] : monografiia. Moskva [in Russian].
Klymenko, N. I., Fedchyshyna, V. V. (2016). Sudovoekonomichna ekspertyza: suchasnyi stan i aktualni pytannia [Forensic Economic Examination: Current Status and Current Issues]. Kryminalistychnyi visnyk. № 1 (25) [in Ukrainian].
Kovalenko, O. V. (2013). Rozvytok sudovoekonomichnoi ekspertyzy v Ukraini [Development of Forensic Economics in Ukraine]. Kryminalistyka i sudova ekspertyza. Vyp. 58 (2) [in Ukrainian].
Kovbasa, V. M. (2014). Kryminalistychna kharakterystyka spetsialnykh znan [Forensic Characteristics of Specific Expertise]. Naukovyi visnyk Dnipropetrovskoho derzhavnoho universytetu vnutrishnikh sprav. № 2 [in Ukrainian].
Kryminalistyka [Criminalistics] : multymed. pidruch. URL: https://arm.naiau.kiev.ua/books/ kruminalist/lections/lection_3.24.html [in Ukrainian].
Lekhanova, E. S. (2009). Nekotorye problemy primeneniia sudebno-ehkonomicheskikh znanii v ugolovnom protsesse [Some Issues of Application of Forensic Economic Knowledge in Criminal Proceedings]. Probely v rossiiskom zakonodatelstve. № 4 [in Russian].
Mykhailyshyn, N. P., Budnyk, L. A. (2017). Pravovyi status sudovoho eksperta-ekonomista, zmist yoho spetsialnykh znan i kompetentsii [Legal status of a forensic economist, the content of his specific expertise and competencies]. Oblik, opodatkuvannia i kontrol: teoriia ta metodolohiia : mat-ly mizhnar. nauk.-prakt. internet-konf. (Ternopil, 30.06.2017). Ternopil [in Ukrainian].
Perevozova, I. V. (2013). Ekonomichna ekspertyza yak spetsyfichna haluz znan [Forensic Economics as a Specific Field of Knowledge]. Ekonomika: realii chasu : elektron. nauk. vyd. № 3 (8) [in Ukrainian].
Petrova, I. A., Chekin, D. O., Sylenok, K. P. (2020). Protsesualni ta neprotsesualni formy zastosuvannia spetsialnykh znan u tsyvilnomu ta hospodarskomu protsesakh [Procedural and Non-procedural forms of Specific Expertise Application in Civil and Comercial Proceedings]. Teoriia ta praktyka sudovoi ekspertyzy i kryminalistyky. № 22. DOI: 10.32353/ khrife.2.2020.11 [in Ukrainian].
Romaniuk, B. V. (2010). Uchast spetsialista na stadii dosudovoho slidstva [Professional Participation at the stage of pre-trial investigation] : navch. posib. Kyiv [in Ukrainian].
Rossinskaia, E. R. (2014). Sudebnaia ehkspertiza v grazhdanskom, arbitrazhnom, administrativnom i ugolovnom protsesse [Forensic Science in Civil, Arbitration, Administrative and Criminal Proceedings] : monografiia. Moskva [in Russian].
Shcherbakovskyi, M. H. (2015). Provedennia ta vykorystannia sudovykh ekspertyz u kryminalnomu provadzhenni [Conducting and Using Forensic Examinations in Criminal Proceedings] : monohrafiia. Kharkiv [in Ukrainian].
Shcherbakovskyi, M. H. (2018). Sutnist, struktura ta tsili vykorystannia spetsialnykh znan u sudochynstvi [Essence, Structure and Purposes of Specific Expertise Use in Legal Proceedings]. Teoriia ta praktyka sudovoi ekspertyzy i kryminalistyky. Vyp. 18. DOI: 10.32353/khrife.2018.20 [in Ukrainian].
Shcherbakovskyi, M. H., Kurylenko, D. V. (2019). Obiznani osoby u sudochynstvi Ukrainy [Expert Witnesses in Legal Proceedings of Ukraine].
Teoriia ta praktyka sudovoi ekspertyzy i kryminalistyky. Vyp. 19. DOI: 10.32353/ khrife.1.2019.011 [in Ukrainian].
Simakova-Yefremian, E. B. (2019). Do pytannia pro vvedennia u kryminalne protsesualne zakonodavstvo poniattia «vysnovok spetsialista» [On Introduction of Concept of Expert Opinion into Criminal Procedural Law]. Teoriia ta praktyka sudovoi ekspertyzy i kryminalistyky. Vyp. 20. DOI: 10.32353/khrife.2.2019.07 [in Ukrainian].
Spitsyna, H. O., Bidniak, H. S. (2018). Formy vykorystannia spetsialnykh znan [Forms of Specific Expertise Use]. Teoriia ta praktyka sudovoi ekspertyzy i kryminalistyky. Vyp. 18. DOI: 10.32353/ khrife.2018.26 [in Ukrainian].
Strafprozeßordnung (StPO): Gesetzt von Bundesrepublik Deutschland 12.09.1950. Strafprozeßordnung in der Fassung der Bekanntmachung vom 7. April 1987 (BGBl. I S. 1074, 1319), die zuletzt durch Artikel 4 des Gesetzes vom 5. Oktober 2021 (BGBl. I S. 4607) geändert worden ist. URL: https://www. gesetze-im-internet.de/stpo/BJNR006290950.htm l#BJNR006290950BJNG000802311.
Vinogradova, M. M. (2010). Spornye voprosy opredeleniia predelov kompetentsii sudebnykh ehkspertov-ehkonomistov [Controversial Issues of Determining Competence Limits of Forensic Economists]. Teoriia ta praktyka sudovoi ekspertyzy i kryminalistyky. Vyp. 10 [in Russian].
