Registration Number
0216U002544,
0114U000164
, R & D reports
Title
Methodology expert studies to determine the amount of compensation to the Pension Fund of Ukraine actual expenditure on payment of pension age
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Head
Kapustnik Constantin,
Registration Date
28-03-2016
Organization
Scientific Research Institute of Forensic Sciences, Kharkiv
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Object of research – analytical and synthetic accounting registers of expenditure, documents for the purpose of preferential pensions, retirement citizens. Purpose – the establishment of a methodology for conducting forensic examinations, to determine the amount of actual expenses of the Pension Fund of Ukraine for payment of old-age pensions assigned on preferential terms. Research methods and instruments – General, separate and special. Theoretical and practical results – the analysis and systematization of normative documents regulating the conditions and procedure for assignment of preferential old-age pensions. Expert practice is analyzed to identify typical problems that occur when carrying out is judicial-economic examinations associated with the study of actual expenditures of the Pension Fund of Ukraine for payment of preferential pensions and compensation for them by enterprises and organizations. The algorithm sequence of the research on these issues. The novelty – for the first time defined a unified methodological approach and an algorithm for the sequencing of expert studies to determine the amount of actual expenses of the Pension Fund for the payment of privileged pensions by age. The effectiveness of the implementation – created technique will provide a single documented proven approach to conducting forensic examinations, to determine the amount of the actual expenditures of the Pension Fund for the payment of preferential pensions. Sphere (area) of use – the research results should be implemented in the process of forensic economic examinations.
Product Description
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Мамонтова Л.В.
Чумаченко Н.Л.
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2020-04-02
