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Journal articles on the topic 'Fictitious bankruptcy'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Kurbanov, R. A. "Deliberate and fictitious bankruptcy." Закон и право, no. 6 (2023): 156–60. http://dx.doi.org/10.56539/20733313_2023_6_156.

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2

Hubanova, I. "CONDUCTING FINANCIAL AND ECONOMIC EXAMINATIONS RELATED TO BANK FAILURE." Theory and Practice of Forensic Science and Criminalistics 19, no. 1 (2019): 379–88. http://dx.doi.org/10.32353/khrife.1.2019.29.

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According to experience of the banking system existence of Ukraine it is obvious that every year an increasing number of banks are negatively affected by the financial crisis, which is the result of a wave of liquidation and bankruptcy of banking institutions. Recently, a large number of requests have been sent to forensic institutions for conducting forensic economic examinations on the issues of a comprehensive analysis of the financial and economic activities of banks as well as on establishing features of concealing bankruptcy, fictitious bankruptcy or leading to bankruptcy. This is

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3

Savitskiy, A. A. "Current Tasks and Issues of Judicial Financial and Economic Examination in Bankruptcy Cases in Criminal and Arbitration Proceedings." Courier of Kutafin Moscow State Law University (MSAL)), no. 3 (May 28, 2024): 64–76. http://dx.doi.org/10.17803/2311-5998.2024.115.3.064-076.

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The author examines current issues of the appointment and production of judicial financial and economic examinations in bankruptcy cases. The article provides statistics on the consideration of bankruptcy cases in the Russian Federation, considers data on the initiation of criminal cases, appeals to the court to declare the debtor bankrupt, as well as other cases (challenging transactions in bankruptcy, bringing persons controlling the debtor to subsidiary liability). The conceptual apparatus of the judicial financial and economic examination in bankruptcy cases is considered, the goals are de

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4

Попова, Светлана, Svetlana Popova, Ольга Зотикова, Olga Zotikova, Светлана Ливадина, and Svetlana Livadina. "Methods of diagnostics of fictitious and deliberate bankruptcy on the basis of financial statements." Services in Russia and abroad 8, no. 9 (2014): 56–64. http://dx.doi.org/10.12737/10796.

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In the current situation in the field of competition, globalization and integration of the world economy a modern organization must be highly competitive, financially stable, with high adaptation to changes in internal and external environment. Sharp fluctuations in external conditions, particularly complicating the process of management, may lead the company to bankruptcy. Bankruptcy can be related to numerous credit and financial relations, and is characterized by such a state of an organization in which it is impossible to pay obligations. In a situation where the cash amount of liabilities

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5

Карпунина, Е. В., and А. Ю. Карпунин. "Fictitious and deliberate bankruptcy of citizens: questions of theory and practice." Экономика и предпринимательство, no. 6(119) (June 23, 2020): 127–30. http://dx.doi.org/10.34925/eip.2020.119.6.022.

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В статье рассматриваются отдельные вопросы теории и практики фиктивного и преднамеренного банкротства должников индивидуальных предпринимателей и должников граждан (не имеющих статус индивидуального предпринимателя). Рассмотрены действующие порядки определения признаков как преднамеренного, так и фиктивного банкротства. Предложено дифференцировать такие порядки в отношении юридических лиц, граждан и индивидуальных предпринимателей с выделением как общих, так и частных критериев. The article deals with some issues of theory and practice of fictitious and deliberate bankruptcy of debtors of indi

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6

Astrakhantseva, Irina, and Roman Astrakhantsev. "Fraud transactions revealing as phase of financial analysis in Forensic Economic Examination." SHS Web of Conferences 94 (2021): 03011. http://dx.doi.org/10.1051/shsconf/20219403011.

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The scientific research study is about financial methodology analysis improving in the framework of forensic economic examination. The objective bankruptcy date is one of the issues within the forensic examination. The authors propose to supplement the classical financial analysis with a special section, which analyzes transactions for compliance with market conditions, identifies schematic and fictitious transactions, and also determines the degree of their impact on the occurrence of property insufficiency and signs of bankruptcy. The author's classification of possible schematic transaction

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7

Tutukova, L. A., and M. R. Dzagoeva. "Intentional and fictitious bankruptcy: actual problems of criminal liability." Vestnik of North-Ossetian State University, no. 1 (2019): 107–9. http://dx.doi.org/10.29025/1994-7720-2019-1-107-109.

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8

Abdulkhannyanov, I. A. "LEGAL AND TECHNICAL DEFECTS IN THE CONSTRUCTION OF NORMS ESTABLISHING CRIMINAL LIABILITY FOR FICTITIOUS LEGAL RELATIONS." Vestnik of the Russian University of Cooperation, no. 3(45) (October 10, 2021): 69–73. http://dx.doi.org/10.52623/2227-4383-3-45-12.

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The article deals with an actual and little-studied form of fictitious in law – fictitious legal relations. It is noted that fictitious legal relations are reflected in various branches of law, however, criminal liability is established for the most dangerous manifestations of them, enshrined in articles 197, 3222 and 3223 of the Criminal Code of the Russian Federation. The study of these crimes has shown that they contain some legal and technical defects that negatively affect the quality of the application of criminal legislation. It is concluded that it is necessary to consolidate the ident

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9

Neilands, R. "Fictitious employment contracts in loan recovery processes in Latvia." SHS Web of Conferences 40 (2018): 01005. http://dx.doi.org/10.1051/shsconf/20184001005.

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Latvia from 2008 till 2013 experienced serious financial crisis. The results of the crisis were significant financial loss in banking area, plenty of foreclosures, plenty of corporate and private bankruptcy processes. One of issues Latvia faced in the foreclosure proceedings was the reaction of debtors – some of them used all possible means (including illegal) to obstruct foreclosure. One of such means is a conclusion of fictitious employmentcontracts on the mortgaged real estate maintenance and later obtaining a court judgment on a wage recovery. The aim of the paper is to research how fictit

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10

Пащенко, Т. В., and И. М. Михейчик. "ACCOUNTING AND ANALYTICAL SUPPORT FOR IDENTIFYING SIGNS OF FICTITIOUS AND DELIBERATE BANKRUPTCY." Audit and Financial Analysis, no. 5 (November 30, 2020): 70–78. http://dx.doi.org/10.38097/afa.2020.25.67.010.

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В статье рассматриваются подходы к проведению и информационному обеспечению анализа деятельности экономических субъектов в ходе процедур банкротства. Предложено уточнение вида экономического анализа, проводимого в рамках банкротства. Выявлены типичные проблемы и ошибки проведения такого анализа. Структурированы этапы проведения анализа, предложены дополнительные показатели для оценки отдельных параметров деятельности организаций. Для каждого этапа установлено учетное обеспечение, на основе которого может проводиться расчет показателей. The article discusses approaches to conducting and providi

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11

Пащенко, Т. В., and И. М. Михейчик. "ACCOUNTING AND ANALYTICAL SUPPORT FOR IDENTIFYING SIGNS OF FICTITIOUS AND DELIBERATE BANKRUPTCY." Audit and Financial Analysis, no. 5 (November 30, 2020): 70–78. http://dx.doi.org/10.38097/afa.2020.25.67.010.

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В статье рассматриваются подходы к проведению и информационному обеспечению анализа деятельности экономических субъектов в ходе процедур банкротства. Предложено уточнение вида экономического анализа, проводимого в рамках банкротства. Выявлены типичные проблемы и ошибки проведения такого анализа. Структурированы этапы проведения анализа, предложены дополнительные показатели для оценки отдельных параметров деятельности организаций. Для каждого этапа установлено учетное обеспечение, на основе которого может проводиться расчет показателей. The article discusses approaches to conducting and providi

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12

POTAPENKO, N. S. "EXTRAORDINARY APPEAL OF ERRONEOUS RECOVERY IN BANKRUPTCY. NOVELTIES OF LEGISLATION." Law Gazette of the Kuban State University 16, no. 2 (2024): 69–76. http://dx.doi.org/10.31429/20785836-16-2-69-76.

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The purpose of the work is to analyze the novelties of legislation in the field of extraordinary appeal of erroneous recovery in bankruptcy.The objectives of the study include reviewing changes in bankruptcy legislation, determining the range of subjects entitled to extraordinary appeal, studying the specifics of restoring the appeal period and evaluating the effectiveness of this institution as a tool for protecting creditors' rights.Currently, there is an increasing importance of mechanisms for protecting the rights of participants in bankruptcy proceedings, due to the complexity and versati

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13

Ajieva, I. Sh. "Ways to improve the mechanisms to counter fictitious and deliberate bankruptcy." Закон и право, no. 2 (2023): 127–29. http://dx.doi.org/10.56539/20733313_2023_2_127.

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14

Tkachev, V. N., and E. Hevlich. "Intentional bankruptcy in arbitration and criminal proceedings: Harmonization of approaches to qualification." Proceedings of Southwest State University. Series: History and Law 15, no. 3 (2025): 70–81. https://doi.org/10.21869/2223-1501-2025-15-3-70-81.

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Relevance. Arbitration managers, as part of their participation in the recognition of various types of debtors as bankrupt, identify signs of the intentional nature of bankruptcy in several thousand procedures annually. Law enforcement agencies also identify crimes related to illegal actions in bankruptcy, fictitious and intentional bankruptcy – several hundred cases per year.Purpose. Is to find a legal mechanism that allows the conclusions on the intentional nature of bankruptcy made within the framework of the arbitration process to be translated into the criminal process.Objectives of the s

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15

Serebryakova, Y. O. "Insolvency as a material and legal basis for initiating bankruptcy proceedings against business organizations." Legal horizons, no. 26 (2021): 47–51. http://dx.doi.org/10.21272/legalhorizons.2021.i26.p47.

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In this scientific article, the author discloses the definition of insolvency as a substantive legal basis for opening bankruptcy proceedings. It is emphasized that the grounds for initiating bankruptcy proceedings enshrined in the Bankruptcy Procedure Code are not consistent with the concept of insolvency of the debtor, which is enshrined in part one of Article 1 of this Code, as their combined application does not require establishing the debtor's ability to meet its monetary obligations. to creditors after the due date solely through the application of bankruptcy proceedings. It is establis

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16

Gurdzhiyan, Vladimir L. "ANALYSIS OF THE FINANCIAL CONDITION OF THE DEBTOR-CITIZEN WHEN INTRODUCING BANKRUPTCY PROCEDURES: TECHNOLOGY AND PROBLEMS OF CONDUCTING." Oeconomia et Jus, no. 4 (December 23, 2021): 1–8. http://dx.doi.org/10.47026/2499-9636-2021-4-1-8.

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Currently, many citizens actively resort to such an institution of a market economy as insolvency (bankruptcy). The effectiveness of this procedure’s carrying out depends on a number of factors, among which are the level of qualification, experience and knowledge of the arbitration manager, the debtor-citizen’s willingness to cooperate and the quality of methodological support of the process itself. The article discusses the methodological aspects of conducting the analysis of the financial condition of the debtor-citizen, describes the technology of adapting the official methodology of financ

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17

BONDARCHUK, V. V., та YE S. PALKOVSKYI. "METНODOLOGY FOR CONDUCT OF FORENSIC AND ECONOMIC EXAMINATION ON TНE ISSUES OF DETECTING SIGNS OF CONCEALMENT OF BANKRUPTCY, FICTITIOUS BANKRUPTCY OR FILE BANKRUPTCY". Law and Society, № 4 (2022): 387–93. http://dx.doi.org/10.32842/2078-3736/2022.4.56.

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18

Gadzhiev, N. G., and S. A. Konovalenko. "Expert-Analytical Methods for Detecting the Signs of Fictitious and Deliberate Bankruptcy." Herald of Dagestan State University 35, no. 2 (2020): 7–15. http://dx.doi.org/10.21779/2500-1930-2020-35-2-7-15.

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19

Tarasenko, Yuriy. "Evolution of the Fictitious Bankruptcy Institute in the Russian Pre-Revolutionary Legislation." Journal of Russian Law 8, no. 2 (2020): 1. http://dx.doi.org/10.12737/jrl.2020.014.

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20

Gavrilin, E. V., and S. V. Khetagurov. "Prevention of Bankruptcy of Industrial Enterprises and Organizations with State Participation." Management Science 9, no. 4 (2020): 44–52. http://dx.doi.org/10.26794/2404-022x-2019-9-4-44-52.

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The identification of cases of deliberate or fictitious bankruptcy of industrial sector organizations in the management of state enterprises and organizations is of great importance in ensuring economic security. The paper is devoted to the methodology of timely prevention of bankruptcy of state industrial enterprises and organizations and law enforcement practice in the field of bankruptcy. In the framework of risk management, the article analyzes the existing mechanisms for monitoring and identifying possible deterioration of financial and economic activity and the probability of bankruptcy

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21

Barabash, Andrey. "Subsidiary Liability as a Mechanism to Combat Criminal Bankruptcies: Development Prospects." Academic Law Journal 26, no. 1 (2025): 172–78. https://doi.org/10.17150/1819-0928.2025.26(1).172-178.

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The article analyzes mechanisms of counteraction to commission of criminal bankruptcies that are different in their nature: criminal-law mechanism of bringing to responsibility and civil-law mechanism of bringing to subsidiary liability. Subsidiary liability, as practice shows, is a more acceptable, understandable and controllable mechanism that allows to restore violated primarily property interests of persons participating in the bankruptcy procedure, who were harmed as a result of actions that constitute the composition of deliberate, fictitious bankruptcy or illegal actions during bankrupt

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22

Ananyeva, E. O., and P. V. Ivliev. "On the issue of fictitious bankruptcy of individuals and individual entrepreneurs: the right to property." Аграрное и земельное право, no. 2 (2023): 92–93. http://dx.doi.org/10.47643/1815-1329_2023_2_92.

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23

Кочкалов, С. А., та Р. А. Романова. "Уголовная ответственность за преступления в сфере банкротства". СОВРЕМЕННОЕ ПРАВО, № 6 (5 липня 2023): 69–74. https://doi.org/10.25799/ni.2023.74.58.012.

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Целью исследования являются теория и практика применения состава преступных деяний, установленных статьями 195, 196, 197 Уголовного кодекса РФ по отношению к неправомерным действиям лиц в процедурах несостоятельности (банкротства). Изучению подлежат общие положения статей уголовного законодательства о неправомерных действиях при банкротстве, о преднамеренном и фиктивном банкротстве. В качестве примеров из собственной правоприменительной практики рассматриваются ситуации в процедурах банкротства как юридических, так и физических лиц, подпадающие под состав преступных деяний, установленных иссле

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24

Elder, Randal J., Diane J. Janvrin, and Paul Caster. "Peregrine—Twenty Years of Fraudulent Cash Balances." Issues in Accounting Education 29, no. 2 (2013): 337–48. http://dx.doi.org/10.2308/iace-50690.

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ABSTRACT In July 2012, Peregrine Financial Group filed for bankruptcy following the discovery that $215 million in customer balances had been embezzled. Investigation revealed that its Chief Executive Officer, Russell Wasendorf, Sr., fooled auditors and regulators for 20 years by preparing fictitious bank statements and cash balance confirmations to hide the theft of cash. The fraud was uncovered when Peregrine's regulator, the National Futures Association (NFA), demanded that Peregrine participate in an electronic confirmation process for verification of customer accounts. This case discusses

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25

Range, Lillian M., and Stephen K. Martin. "How Knowledge of Extenuating Circumstances Influences Community Reactions toward Suicide Victims and their Bereaved Families." OMEGA - Journal of Death and Dying 21, no. 3 (1990): 191–98. http://dx.doi.org/10.2190/rdeb-uar1-d3np-afpd.

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Since suicide is self-determined, the circumstances of the victim's life may influence people's responses. To assess this possibility, 180 undergraduate volunteers read a fictitious newspaper article about a thirty-five-year-old man who committed suicide following one of eight extenuating circumstances: psychological pain (bankruptcy, incarceration, bereavement, graduate school), physical pain (burns, arthritis), or terminal illness (AIDS, terminal bone cancer). A control group received no information about any extenuating circumstances. As expected, victims of terminal illness and their famil

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26

Остаев, Гамлет Яковлевич, Оксана Олеговна Злобина, and Борис Николаевич Хосиев. "Judicial economic expertise: financial analysis of property and property rights of the debtor." Вестник Московской академии Следственного комитета Российской Федерации, no. 1(31) (March 25, 2022): 119–32. http://dx.doi.org/10.54217/2588-0136.2022.31.1.016.

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Судебная экономическая экспертиза в наше время является доказательной базой и инструментом противодействия криминальным явлениям в экономике. Вместе с тем судебная экономическая экспертиза может подтвердить и добропорядочность экономического субъекта в части непреднамеренного банкротства. Перечень инструментов противодействия криминальным явлениям в экономике достаточно широк и включает в себя методы обнаружения, профилактики и прогнозирования. Финансовый анализ имущества и имущественных прав должника является одним из главных инструментов обнаружения признаков преднамеренного и фиктивного бан

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27

Afreeportamara, Nindita Widi, and ,. Pujiyono. "HAMBATAN KURATOR DALAM MENYELESAIKAN PIUTANG KOPERASI YANG DIPUTUS PAILIT." Jurnal Hukum dan Pembangunan Ekonomi 7, no. 2 (2019): 243. http://dx.doi.org/10.20961/hpe.v7i2.43014.

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<p>Abstract<br />This article discusses the challenges posed by curators in handling bankrupt assets and their solutions. This study uses normative or doctrinal legal research methods that act prescriptively or applied. This study uses sources of primary and secondary legal materials. The analysis technique used is the syllogism method that uses deductive thinking patterns. Based on the results of this study it can be concluded. Curators when settling receivables of cooperatives that are decided bankrupt experience obstacles, namely in terms of regulations in the form of a lack of

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28

Мыльников, Ю. В. "Взаимосвязь регионального экономического развития и арбитражного управления". Вестник Академии права и управления, № 6(81) (31 січня 2025): 157–62. https://doi.org/10.47629/2074-9201_2024_6_157_162.

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Статья посвящена определению взаимной связи между устойчивым региональным экономическим развитием и организацией арбитражного управления в Российской Федерации. Определены подходы к пониманию аспектов развития региональной экономики через призму банкротства предприятий и восстановления их платежеспособности на основе механизма арбитражного управления. Проведено исследование различных подходов к пониманию сущности банкротства предприятий и арбитражного управления, их взаимосвязи с успешным развитием экономических систем регионального масштаба. Определены причины, которые нарушают процессы устой

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29

Ponomareva, Larisa. "Investigation of the Influence of Internal Control System Factors on the Financial Stability of Companies (Review)." Journal of Corporate Finance Research / Корпоративные Финансы | ISSN: 2073-0438 15, no. 2 (2021): 66–76. http://dx.doi.org/10.17323/j.jcfr.2073-0438.15.2.2021.66-76.

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Annotation. The quality of the internal control system can have a significant impact on decision-making by users of financial information and on the negative economic consequences of the organization's economic activities (bankruptcy, fictitious audit reports, etc.). The author suggests that these consequences are typical for Russian organizations due to their poor study of the factors that affect the system of internal control of organizations. The study reviewed 30 foreign (China, USA and Europe) publications indexed in Scopus and Web of Science on the problem of the influence of external an

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Kantor, Natalia E. "Sham Owner: Issues of Legal Qualification." Zakon 21, no. 2 (2024): 37–52. http://dx.doi.org/10.37239/0869-4400-2024-21-2-37-52.

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Sham holding of assets is a legal regime of the beneficiary’s property held by a fictitious owner for unfair purposes (such as concealment from its being recovered by creditors or divided in case of inheritance or divorce, etc.). The awareness by the sham owner of his status and the “incompleteness” of his rights are the key signs of this legal regime. Court action based on the appearance (pretense) is a primary way to protect interested parties in such circumstances, regardless of what the sham holding is based on — contractual obligation, corporate actions, trust relations, etc. The inclusio

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Donald, L. Buresh Ph.D. Esq. "Nine Cases and Scenarios Involving Retail Financial Compliance." International Journal of Social Science and Human Research 07, no. 07 (2024): 5716–45. https://doi.org/10.5281/zenodo.13140586.

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This article discusses retail financial compliance from the perspective of nine cases and scenarios. First, the paper defines financial compliance, a fiduciary, a fiduciary’s standard of care, and a broker/dealer. It then describes under what conditions a broker/dealer is a fiduciary. Next, the Consumer Protection Rule is explained and its application to Merrill Lynch’s misuse of customer funds, where the company did not deposit customer cash in a reserve account, thereby putting customer money at risk in the event of bankruptcy. The five Anti-Money Laundering pillars are listed, i

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32

Zabrodin, O. M. "CONSIDERATION OF THE EXISTING APPROACH TO THE ANALYSIS OF FINANCIAL AND ECONOMIC ACTIVITY OF STATE-OWNED ENTERPRISES IN THE CASE OF BANKRUPTCY, IDENTIFICATION OF SIGNS OF FICTITIOUS BANKRUPTCY, BRINGING TO BANKRUPTCY, CONCEALMENT OF STABLE FINANCIAL INSOLVENCY, ILLEGAL ACTIONS IN CASE OF BANKRUPTCY OF SUCH ENTERPRISES." Juridical scientific and electronic journal 5 (2019): 90–94. http://dx.doi.org/10.32782/2524-0374/2019-5/19.

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33

Колесникова, Е. Н. "THE SPECIFICS OF USING FINANCIAL ANALYSIS TECHNIQUES FOR THE PURPOSE OF IDENTIFYING AND DOCUMENTING CRIMINAL BANKRUPTCY." VESTNIK OF THE EAST SIBERIAN INSTITUTE OF THE MINISTRY OF INTERNAL AFFAIRS OF THE RUSSIAN FEDERATION, no. 2(105) (June 9, 2023): 188–98. http://dx.doi.org/10.55001/2312-3184.2023.43.37.017.

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Введение. В статье рассматриваются актуальные вопросы использования инструмен-тария финансового анализа в целях выявления и документирования противоправных деяний, ответственность за которые предусмотрена статьями 195, 196 и 197 Уголовного кодекса Рос-сийской Федерации. В процессе выявления и документирования преднамеренных и фиктив-ных банкротств, неправомерных действий при банкротстве ключевое значение приобретают результаты документальных исследований, связанные с проведением финансового анализа де-ятельности хозяйствующего субъекта. Именно результативность и возможность сформулиро-вать одн

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34

Bushev, A. Iu, and O. Iu Skvortsov. "The Theoretical Underpinnings of Commercial Law: A Russian View of Bankruptcy and Securities." Review of Central and East European Law 30, no. 2-4 (2005): 183–84. http://dx.doi.org/10.1163/1573035054733040.

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AbstractPart One. The history of bankruptcy in Russian law both before and after the 1917 Revolution is the tool used to introduce the reader to this article. During the Soviet period, creditors of enterprises never participated in proceedings for their liquidation. This state of affairs began to change in 1992 with the adoption of the first bankruptcy legislation in the post-Soviet period.However, as reality soon showed to most observers, this was not a successful piece of legislation—at least as regards the needs of liberalized trade and commerce. This prompted the Russian legislator to prom

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Сушков, И. С. "Особенности применения механизма субординации требований кредиторов в рамках дела о банкротстве: российский и зарубежный опыт". СОВРЕМЕННОЕ ПРАВО, № 9 (5 жовтня 2023): 106–10. https://doi.org/10.25799/ni.2023.13.67.019.

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В статье анализируются проблемы реализации механизма субординации требований кредиторов как одного из наиболее эффективных способов защиты прав и законных интересов кредиторов в делах о банкротстве, выработанных практикой российских судов. Данная проблема в настоящее время является актуальной ввиду отсутствия полного законодательного регулирования этого механизма, а также нарастающей тенденции захвата бенефициарами контроля над процедурами банкротства, включением в реестр аффилированных лиц и фиктивных требований, что существенно нарушает права и законные интересы добросовестных кредиторов, а

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Osmanova, D. O. "Legal status of the former spouse." Courier of Kutafin Moscow State Law University (MSAL)), no. 5 (August 14, 2023): 92–100. http://dx.doi.org/10.17803/2311-5998.2023.105.5.092-100.

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The article attempts to determine the legal status of the former spouse, that is, the person with whom the marital relationship has been terminated, in the context of various spheres of legal life — property legal relations, family, hereditary, corporate, competitive, etc. Based on the analysis of judicial practice and doctrinal positions in some of the designated areas, key imperfections have been identified that require their solution and normative registration of the legal status of the former spouse, since such uncertainty destabilizes the current turnover. In particular, we are talking ab

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Bazhanov, S. V. "Artificial Bankruptcy of Credit Institutions and Illegal Withdrawal of Bank Assets Abroad." Russian Journal of Legal Studies 4, no. 4 (2017): 61–67. http://dx.doi.org/10.17816/rjls18272.

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Since the early 1990 in the Russian Federation there is a continuous outflow of capital abroad, as a result of which the assets earned by Russian businessmen, instead of investing in the domestic economy, go to support the civilized existence of «developed» bourgeois countries. For these purposes, the developed organizational and regulatory legal infrastructure is used. The bulk of fictitious operations and non- return of funds is carried out through a network of «laundering» banks, offshore companies and «one-day firms». Stable, highly professional organized transnational groups have been for

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Charucka, Olga, Olha Vyshnevska, Liliia Kozachenko, and Alla Kostyrko. "Priority Approaches to Risk Assessment in the Activities of Entities of the Agricultural Sector." Accounting and Finance, no. 4(90) (2020): 158–66. http://dx.doi.org/10.33146/2307-9878-2020-4(90)-158-166.

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The development of spheres of the economy is significantly dependent on changes in the external environment. Increasing the production capacity of enterprises, expanding market opportunities, image positions are formed under the influence of a set of management decisions that is a response to certain changes in the environment. The purpose of the article is to reveal the essence and features of priority approaches to risk assessment in the activities of entities of the agricultural sector. It was proved that identifying effective alternatives is an advantage that allows you to get the planned

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Tejo, Eko Susanto, Hernawati RAS, and Yeti Kurniati. "Application of the Principle of Balance and Justice to Debtors Who Do Not Act in Good Faith Based on Law Number 37 of 2004 Concerning Bankruptcy and Suspension of Payment." International Journal of Scientific Research and Management (IJSRM) 13, no. 05 (2025): 662–76. https://doi.org/10.18535/ijsrm/v13i05.lla01.

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The development of the economy in Indonesia has an impact on the development and problems of commercial law. Along with the development of the times, the suspension of payment mechanism is often misused by debtors who want to postpone their debt payment obligations to their creditors in bad faith, such as: using fake debt agreements, involving fictitious creditors, filing several legal efforts, and various other methods with the aim of buying time. The author is interested in examining how the principle of balance and the principle of justice are applied to applications for suspension of payme

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Petrov, D. I. "Criminal liability for illegal actions in bankruptcy. The composition of Article 195 of the Criminal Code of the Russian Federation as applied to the creation of fictitious ("friendly") accounts payable." Аграрное и земельное право, no. 11 (2020): 117–20. http://dx.doi.org/10.47643/1815-1329_2020_11_117.

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LUTSIV, Bohdan. "DEFIBRILLATORS OF EXPECTED MINES IN THE DEVELOPMENT OF THE BANKING SYSTEM OF UKRAINE: LESSONS OF THE CRISIS." WORLD OF FINANCE, no. 3(60) (2019): 26–36. http://dx.doi.org/10.35774/sf2019.03.026.

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Introduction. The effective functioning of the banking system determines the stability of the monetary market in the country. Stability and transparency of functioning and effective management are a guarantee of growth of deposits and attractiveness for investors. However, in recent years, the Ukrainian banking system is in a state of recession and does not fulfil the functions assigned to it. This led to the need for a so-called “purge” of the banking system and led to significant losses for both banks and for all the country’s economists. The instability that resulted from the crisis has cau

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Stadniychuk, Roman. "Assessment of the current state of the use of non-monetary methods of state regulation of financial recovery of banks." Technology audit and production reserves 1, no. 4(57) (2021): 54–58. http://dx.doi.org/10.15587/2706-5448.2021.225700.

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The object of research is the processes of state regulation of financial recovery of banks by non-monetary methods. One of the most problematic areas is determining the practical aspects of regulating the financial recovery of banks by non-monetary methods, which include: – establishment of mandatory requirements for banking services and business processes; – carrying out checks and taking measures in the event of a violation; – establishment of methods of organizing or conducting banking activities in the process of financial recovery; – licensing rules. An important aspect is the identificat

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Almutairi, Osama, and Mustafa Bitar. "Criminal penalties for company board members for misuse of company funds." International Journal of Law Research and Studies 4, no. 1 (2025): 113–43. https://doi.org/10.59992/ijlrs.2025.v4n1p4.

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The study aims to analyze and compare the texts of criminalization and punishment for the criminal liability of members of the company's board of directors in the Saudi and Emirati systems. And to distinguish the crime of misuse of company funds from other crimes of corporate funds, which the Saudi and Emirati regulators have introduced and set penalties for, including the crime of misuse of company funds, the crime of distributing fictitious profits, the crime of fraudulent bankruptcy, and the crime of abuse of authority and votes in the company. Despite the differences in the methods of comm

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Roman, Stadniychuk. "Assessment of the current state of the use of non-monetary methods of state regulation of financial recovery of banks." Technology audit and production reserves 1, no. 4(57) (2021): 54–58. https://doi.org/10.15587/2706-5448.2021.225700.

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<em>The object of research is the processes of state regulation of financial recovery of banks by non-monetary methods. One of the most problematic areas is determining the practical aspects of regulating the financial recovery of banks by non-monetary methods, which include:</em> <em>– establishment of mandatory requirements for banking services and business processes;</em> <em>– carrying out checks and taking measures in the event of a violation;</em> <em>– establishment of methods of organizing or conducting banking activities in the process of financial rec

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Dragonenko, A., and A. Manjula. "RAIDERING IN UKRAINE: ESSENCE AND SOCIAL CONDITIONALITY." Scientific Notes Series Law 1, no. 11 (2021): 120–24. http://dx.doi.org/10.36550/2522-9230-2021-11-120-124.

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As a complex illegal phenomenon, "raiding" is associated with a number of real threats to economic security, including the growth of corruption and unemployment, monopolization of certain market segments, loss of competitiveness, reduced production, discredit of state and local authorities, law enforcement agencies and courts. , deterioration of the investment climate, reduction of the level of tax revenues, deformation of the legal ideology of society, etc. The processes of mergers, acquisitions, and other changes in the legal status of economic entities are traditionally regulated by the nor

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Nazymko, Ehor, Olena Volobuieva, and Oleksii Kryzhanovskyi. "PREVENTION OF LEGALISATION (LAUNDERING) OF CRIMINAL PROCEEDS IN THE MECHANISM OF ENSURING ECONOMIC SECURITY OF THE STATE." Baltic Journal of Economic Studies 9, no. 4 (2023): 198–205. http://dx.doi.org/10.30525/2256-0742/2023-9-4-198-205.

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The purpose of the article is to consider the nature and content of economic security as a component of national security of the state; to determine the peculiarities of implementation of a criminal illegal intention to commit legalisation (laundering) of criminally obtained property; to establish the main destructive features of legalisation (laundering) of criminally obtained property and their correlation with economic security of the state; to define the actual means of prevention of legalisation (laundering) of criminally obtained property in the mechanism of ensuring economic security of

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Alagbela, Alaric Awingura. "Benefits and Challenges Associated with the Use of Social Media Applications in Education at the Basic Education Level in the Bolga–East District of Ghana, West Africa." European Journal of Education and Pedagogy 3, no. 1 (2022): 111–14. http://dx.doi.org/10.24018/ejedu.2022.3.1.192.

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    Social Media has taken over the globe by storm. Its effects cut across all facets of humankind. This is especially so in the area of education. Depending on how managers of the education sectors apply it, Social Media has advantages and disadvantages. This study is a case study of the qualitative approach to research. The study sought to explore the benefits and challenges associated with the use of Social Media and its applications at the basic level of education in the Bolga- East District of the Upper East Region of Ghana, West Africa. In view of this objective,

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Yancer, O. S. "«PROBLEMS OF INITIATING A CRIMINAL CASE UNDER АRT. АRT. 195, 196 OF THE CRIMINAL CODE ON THE EXAMPLE OF THE KRASNOYARSK TERRITORY»". Chronos Journal, № 4(43) (13 квітня 2020). http://dx.doi.org/10.31618/2658-7556-2020-43-4-1.

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This article examines the controversial issues of the delimitation of criminal bankruptcies - crimes under following articles of the Criminal Code of the Russian Federation 195 "Wrongful actions under the procedure of bankruptcy", 196 "Deliberate bankruptcy" and 197 "Fictitious bankruptcy" - from the swindling (article 159), which is a form of theft. The issue of distinguishing crime bankruptcy from fraud is not new. It was analyzed by the pre-revolutionary and modern specialists in criminal law. However the problem is on the front burner. The purpose of the study: to develop and propose the m

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СМИРНОВ, А. И. "IMPROVING THE ACTIVITIES OF LAW ENFORCEMENT AGENCIES IN INVESTIGATING CASES RELATED TO CRIMINAL BANKRUPTCY OF BUSINESS ENTITIES." Eurasian Advocacy (Evraziiskaya Advokatura), no. 2(67) (May 13, 2024). http://dx.doi.org/10.52068/2304-9839_2024_67_2_103.

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Цель работы – исследование правовых основ совершенствования нормативно-правовой базы деятельности правоохранительных органов по обеспечению безопасности и устранению угроз деятельности хозяйствующих субъектов. Использовались общетеоретический и формально-юридический методы. Данная научная статья посвящена рассмотрению механизмов совершенствования деятельности правоох- ранительных органов при расследовании дел, связанных с криминальным банкротством хозяйствующих субъ- ектов. Особое внимание обращено на взаимодействие между федеральной налоговой службой и министер- ством внутренних дел по вопрос

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Esq., Donald L. Buresh, Ph D. ,. "Nine Cases and Scenarios Involving Retail Financial Compliance." International Journal of Social Science and Human Research 7, no. 07 (2024). http://dx.doi.org/10.47191/ijsshr/v7-i07-125.

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This article discusses retail financial compliance from the perspective of nine cases and scenarios. First, the paper defines financial compliance, a fiduciary, a fiduciary’s standard of care, and a broker/dealer. It then describes under what conditions a broker/dealer is a fiduciary. Next, the Consumer Protection Rule is explained and its application to Merrill Lynch’s misuse of customer funds, where the company did not deposit customer cash in a reserve account, thereby putting customer money at risk in the event of bankruptcy. The five Anti-Money Laundering pillars are listed, including des

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