title: Ð¡ÑÐ´ÐµÐ±Ð½Ð°Ñ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ°Ñ ÑÐºÑÐ¿ÐµÑÑÐ¸Ð·Ð° ÐºÐ°Ðº Ð¸Ð½ÑÑÑÑÐ¼ÐµÐ½Ñ Ð¿ÑÐ¾ÑÐ¸Ð²Ð¾Ð´ÐµÐ¹ÑÑÐ²Ð¸Ñ Ð¿ÑÐµÑÑÑÐ¿Ð»ÐµÐ½Ð¸ÑÐ¼ Ð² ÑÑÐµÑÐµ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÐºÐ¸
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° ÑÐ¿ÐµÑÐ¸Ð°Ð»Ð¸ÑÑÐ°
titleType: Subtitle
title: Judicial economic expertise as a tool to counteract economic crimes
Creators: name: ÐÐµÑÐ½Ð¸Ð½, ÐÐ²Ð°Ð½
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2024
Subjects: Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ðµ ÑÐ°ÑÑÑÑÐ½ÑÑ ÑÑÐµÑÐ¾Ð²
ÑÐ¸ÑÑÐ¾Ð²ÑÐµ ÑÐµÑ Ð½Ð¾Ð»Ð¾Ð³Ð¸Ð¸
Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ°Ñ ÑÐºÑÐ¿ÐµÑÑÐ¸Ð·Ð°
research of current accounts
digital technologies
accounting examination

description: Ð¦ÐµÐ»ÑÑ ÑÐ°Ð±Ð¾ÑÑ ÑÐ²Ð»ÑÐµÑÑÑ Ð°Ð½Ð°Ð»Ð¸Ð· Ð¸ ÑÐ¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹ Ð¿Ð¾ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ñ ÑÑÐ´ÐµÐ±Ð½Ð¾Ð¹ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¾Ð¹ ÑÐºÑÐ¿ÐµÑÑÐ¸Ð·Ñ. ÐÑÐµÐ´Ð¼ÐµÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÑÑÑÑ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ðµ Ð¼ÐµÑÐ¾Ð´Ð¸Ðº ÑÑÐ´ÐµÐ±Ð½ÑÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ð¹ Ð² Ð¿ÑÐ¾ÑÐµÑÑÐµ ÑÐ¸ÑÑÐ¾Ð²Ð¸Ð·Ð°ÑÐ¸Ð¸. Ð ÑÐ°Ð±Ð¾ÑÐµ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ñ Ð¼ÐµÑÐ¾Ð´Ñ ÑÑÐ°Ð²Ð½ÐµÐ½Ð¸Ñ, ÑÑÑÑÐºÑÑÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ, Ð³ÑÑÐ¿Ð¿Ð¸ÑÐ¾Ð²ÐºÐ¸, Ð°Ð½Ð°Ð»Ð¸Ð·Ð°, ÑÐ¸Ð½ÑÐµÐ·Ð°. ÐÑÐ»Ð¸ ÑÐµÑÐµÐ½Ñ ÑÐ»ÐµÐ´ÑÑÑÐ¸Ðµ Ð·Ð°Ð´Ð°ÑÐ¸: - Ð¸Ð·ÑÑÐ¸ÑÑ Ð½Ð¾ÑÐ¼Ð°ÑÐ¸Ð²Ð½Ð¾-Ð·Ð°ÐºÐ¾Ð½Ð¾Ð´Ð°ÑÐµÐ»ÑÐ½ÑÑ Ð±Ð°Ð·ÑÂ  Ð¸ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÐµ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»Ð¸ Ð»Ð°Ð±Ð¾ÑÐ°ÑÐ¾ÑÐ¸Ð¸ ÐÐ¸Ð½ÑÑÑÐ°; - Ð¸Ð·ÑÑÐ¸ÑÑ Ð¸ÑÑÐ¾ÑÐ¸ÑÐµÑÐºÐ¾Ðµ ÑÑÐ°Ð½Ð¾Ð²Ð»ÐµÐ½Ð¸Ðµ Ð¸Ð½ÑÑÐ¸ÑÑÑÐ° ÑÑÐ´ÐµÐ±Ð½Ð¾Ð¹ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¾Ð¹ ÑÐºÑÐ¿ÐµÑÑÐ¸Ð·Ñ; - Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°ÑÑ Ð¿Ð¾ÑÐµÐ½ÑÐ¸Ð°Ð»ÑÐ½ÑÐµ ÑÐ¸ÑÑÐ¾Ð²ÑÐµ Ð¸Ð½ÑÑÑÑÐ¼ÐµÐ½ÑÑ Ð´Ð»Ñ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ñ Ð¼ÐµÑÐ¾Ð´Ð¸Ðº ÑÐºÑÐ¿ÐµÑÑÐ¸Ð·; ÐÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð¸Ð¼ÐµÐµÑ Ð¿ÑÐ°ÐºÑÐ¸ÑÐµÑÐºÑÑ Ð·Ð½Ð°ÑÐ¸Ð¼Ð¾ÑÑÑ Ñ ÑÐ¾ÑÐºÐ¸ Ð·ÑÐµÐ½Ð¸Ñ Ð´Ð°Ð»ÑÐ½ÐµÐ¹ÑÐµÐ³Ð¾ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ñ Ð¸ ÑÑÐ°Ð½Ð´Ð°ÑÑÐ¸Ð·Ð°ÑÐ¸Ð¸ Ð¼ÐµÑÐ¾Ð´Ð¸Ðº Ð¡Ð­Ð­ Ñ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸ÐµÐ¼ ÑÐ¸ÑÑÐ¾Ð²ÑÑ Ð¸Ð½ÑÑÑÑÐ¼ÐµÐ½ÑÐ¾Ð². ÐÑÑÐ²Ð»ÐµÐ½Ð° Ð¿ÐµÑÑÐ¿ÐµÐºÑÐ¸Ð²Ð° Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ Python Ð´Ð»Ñ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ°ÑÑÑÑÐ½ÑÑ ÑÑÐµÑÐ¾Ð². ÐÐ½Ð°Ð»Ð¸Ð· Ð¸ Ð¾Ð±ÑÐ°Ð±Ð¾ÑÐºÐ° Ð´Ð°Ð½Ð½ÑÐµ Ð¾ÑÑÑÐµÑÑÐ²Ð»ÑÐ»Ð°ÑÑ Ñ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸ÐµÐ¼ Ð¿ÑÐ¾Ð³ÑÐ°Ð¼Ð¼ STATA, ÑÐ°ÐºÐ¶Ðµ Ð±ÑÐ» Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½ SPARK, Ð² ÐºÐ°ÑÐµÑÑÐ²Ðµ Ð¿ÑÐ¾Ð³ÑÐ°Ð¼Ð¼Ð½Ð¾Ð³Ð¾ Ð¾Ð±ÐµÑÐ¿ÐµÑÐµÐ½Ð¸Ñ Ð¸ ÑÐ»ÐµÐºÑÑÐ¾Ð½Ð½ÑÐ¹ Ð¿Ð¾ÑÑÐ°Ð» Ð¤Ð¾ÑÐ¾ÑÐµÑÑÑÑ. ÐÐ»Ñ Ð¿Ð¾Ð´ÑÑÐµÑÐ° Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ð´Ð°Ð½Ð½ÑÑ Ð±ÑÐ» Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½ Ð¿Ð°ÐºÐµÑ MS Office(Excel).
description: The purpose of the work is to analyze and formulate recommendations for improving the conduct of forensic economic examination. The subject of the study is the development of forensic research techniques in the process of digitalization. The work used methods of comparison, structuring, grouping, analysis, and synthesis. The following tasks were solved: - study the regulatory framework and main indicators of the laboratory of the Ministry of Justice; - study the historical development of the institute of forensic economic examination; - analyze potential digital tools for the development of examination methods; The study has practical significance from the point of view of further development and standardization of SEE methods using digital tools. The prospect of using Python for researching current accounts has been revealed. Data analysis and processing was carried out using STATA programs; SPARK was also used as software and the Photo Resource electronic portal. MS Office (Excel) package was used to calculate the data analysis.