Sphere Of Economic Activity Research Articles

Analysis of the impact of digitalization on demand and supply on the Ukrainian labor market

The article indicates the impact of digitalization and automation of manufacturing processes on demand and supply on the Ukrainian labor market. The analysis showed the positive effects of digitization, which stabilize the situation in the domestic labor market. In particular, in the extreme conditions of the pandemic and war, these are the emergence of new digital professions, the possibility of remote work, the individualization of forms of employment and conditions of cooperation for the personal needs of labor market entities. The concept of digital professions has been introduced as a creative labor activity, since it is associated with the promotion, security of functioning and the expanded practice of digital technologies in manufacturing processes in any sphere of economic activity. The trend of increasing the number of digital practitioners in the wake of the worldwide trend of inducing a global information society has been grounded. The consequences of digitalization are shown that hinder the effective functioning of the labor market and manifest themselves in the increase in unemployment due to the emergence of unnecessary workers whose skills are impractical in digitized reality, the outflow of personnel to foreign labor markets, and the increase in inequality of the population in labor opportunities. The necessity of interaction between educational institutions, business and the state in achieving a balance of supply and demand in the labor market of Ukraine in the context of digitalization is emphasized.

Prawna ochrona tytułu zawodowego

The study concerns the legal protection of professional titles, which are related to professional activities. It presents the genesis of such professional titles and their protection in Poland, which initially related to the protection of selected so-called ‘free legal professions’ (such as tax advisor, advocate, legal advisor, patent agent). The evolution of the subjective scope of how these professions occurred is also presented, including the introduction of this type of solution in relation to certain professions termed ‘free economic professions’ (chartered accountant, stockbroker and investment advisor), certain ‘free medical professions’ (nurse/nurse, midwife/midwife, laboratory diagnostician, physiotherapist, pharmacist), and selected socalled ‘free professions’, within which no professional self-governments functions (real estate appraiser). In this regard, it is noted that the legal protection of professional titles went beyond the scope of professional activity and also covered certain spheres of economic activity, an example of which are detective services provided by persons holding the professional title of detective. Against the background of the analysis of European standards, it is established here that the introduction of legal protection of professional titles should now be regarded as one of the means of regulating access to a profession. It is shown that the essence of the legal protection of the professional title comes down to the right of authorised persons to use the title on an exclusive basis, in order that other persons may not use the reserved title in this way, nor may their behaviour mislead the users of their services as to the fact that they hold a specific professional title, even if they have the appropriate knowledge and skills. There are various forms of legal protection – criminal, administrative and civil liability measures apply, but there are no comprehensive guarantees. A legally protected professional title can also be regarded as one of the determinants of the concept of a profession.

Gender policy within social and labor relations: international and legal aspect

The article aims to define the sectoral legal tools that can be incorporated into the legislations of the countries of the world for the development of gender policies in social and labor relations. The research methodology included methods of general and special scientific character, which aim to ensure the unity of approaches. Attention has been paid to the justification of subjective differentiation of working conditions in the acts of the International Labor Organization. Legal conditions for the introduction of gender equality in legal systems were proposed in order to ensure the social and economic development of society. It is concluded that international standards of social and labor relations make it possible to implement gender equality policy in various variable models. Finally, among the special sectoral tools for solving gender problems, it is worth applying: subjective and social differentiation of working conditions; gender-neutral legislation; local acts as a method of raising the level of moral and ethical standards in professional groups, and; gender quotas and gender parity with differentiation in various spheres of economic activity.

IMPROVING THE ENERGY EFFICIENCY OF LOW-RISE RESIDENTIAL BUILDINGS

The most promising direction of rational use and saving of fuel and energy resources is related to energy saving in various spheres of economic activity. More than a quarter of the energy saving potential is concentrated in the housing and utility industry, and more than a third in construction and industry. The main number of buildings in operation in our country are non-energy-efficient constructions made of prefabricated reinforced concrete and local materials, whose thermal performance deteriorates during operation due to poor quality or improper operation. In the article, the issues of improving the energy efficiency of low-rise residential buildings were studied in detail, suggestions and conclusions were given.

Accounting Transformation in the 17th–Beginning of the 18th Century in Russia

ABSTRACTThe paper is devoted to the development of accounting in Russia in the 17th and early 18th century. The study provides an explanation of the similarity of accounting systems of various economic entities, including state institutions and state-owned enterprises, in order to clarify the content of the transformations of Russian accounting during the period under study. The research is based on the analysis of national and local regulations published in the Complete Collection of Laws of the Russian Empire, as well as on documents of accounting practice described in the works of researchers of the history of state record keeping and accounting. Special attention is paid to the comparative analysis of accounting practices established in Russia before 1700 in different spheres of economic activity and identification of the main obstacles to the spread of double entry in economic practice.JEL Classifications: M41, O14.

Development of Human Capital in the Context of Digitalization of the Economy

The change in the paradigm of the economic model of development in the global model is characterized by active introduction of digital technologies in all spheres of economic activity. A key element of any economic system is a person. Digitalization of the economy significantly affects the role of human resources, which, in scientific research, has not been studied enough. In this context, the study of the directions of development of human capital in the context of the formation of a new paradigm of economic development becomes relevant. The purpose of our study was to identify quantitative and qualitative transformations of human resources as one of the key elements of economic systems under the influence of digitalization. The research methodology is based on a theoretical analysis of existing scientific approaches in the field of human resource management based on a systematic approach. The information and empirical base was the scientific works of domestic scientists and the results of expert research in the field of human resource management. The scientific novelty of the study is approach to the concept of "human resource" based on the emerging paradigm of the economy, and systematization of scientific approaches to management tools used in human resources. The article describes the characteristics of the concept of «human resources». The study identified main trends in the development of human resources within the framework of economic systems under the influence of digitalization; and assessed the opportunities for development and factors limiting development.

Historical origins of the establishment of the institute of commercial mediation in the sphere of economic activity

This article reveals the basics of the institution of commercial intermediation. The evolution of various forms of existence of this economic and legal institution is studied. The transformation of the activity of commercial intermediaries from ancient times to the middle of the twentieth century is analyzed.
 To achieve this goal, the author analyzed the works of famous historians, lexicographers and social researchers. Based on this, it was concluded that trade intermediation as such arose immediately with the exchange of goods and provided, first of all, the interests of the country.
 Powerful states, which focused on market turnover and economic growth, put under government regulation such activities as trade intermediation. And at the turn of the seventeenth and eighteenth centuries, the social importance of this activity is growing significantly, as evidenced by the establishment of requirements for such a profession, and bringing its representatives to the state.
 The issue of automation of part of the function of this profession is being raised, in particular with the help of smart contracts (B2B) and chatbots (B2C).
 The study provides an opportunity to conclude that commercial mediation in its various manifestations has existed since ancient times, and the profession itself was respected and influential in all societies. After all, the commercial world and the needs of the world market only attract the growth of this type of economic activity, leading to the gradation of its varieties and forms.

METHODOLOGICAL APPROACHES TO THE FORMATION OF AN AGRICULTURAL PRODUCTION DIVERSIFICATION STRATEGY IN UKRAINE

Introduction. In the modern conditions of management in the agrarian sphere, the search for approaches, methods and methods of accelerating the development of the agrarian economy based on the use of the advantages of diversification has intensified. It is obvious that the orientation towards the use of the effects of diversification of production activities in agricultural production requires the establishment of systematic monitoring of the environmental factors of their functioning and the vector of their influence on the growing dynamics of production volumes and the stability of corporate structures. Methods. General scientific and special methods of learning phenomena and processes in the sphere of economic activity of enterprises were used to achieve the set goal, in particular: systemic approach − when studying the connections between phenomena and processes in the system of ensuring diversified development; comparative − for evaluating the efficiency of activity and comparing the levels of diversification of production of agricultural products; calculation-constructive – when substantiating directions of diversification of production; the method of asset portfolio analysis, simulation modelling − to substantiate the company's production program; dialectical, abstract and logical − when making theoretical generalizations, formulating conclusions. Results. For the formation of a diversification strategy, it is advisable to take into account the influence of the constituent factors of the external and internal environment of the functioning of agricultural enterprises, the level of their use of production potential and the economic risks that accompany their activity. When identifying the factors of the external and internal environment of the functioning of agricultural enterprises, we optimized their composition and proposed a system of indicators, which is combined into two groups: aggregate potential and economic risk. With the use of economic and mathematical methods, it was determined that the first cluster included administrative districts of the Kyiv region, where the economic conditions for the functioning of economic entities are the most attractive for the management of multidisciplinary agricultural enterprises; the second cluster is characterized by an average level of attractiveness; the third cluster is formed from the least attractive or risky areas for agricultural production and development of diversification. Discussion. Ukraine's membership in the EU will require new approaches to the assessment of specialized regions of Ukraine, using a cluster approach, which will ensure a high level of return on investments, including in the form of state and regional support, which will significantly increase the level of competitiveness of domestic producers and processors of agricultural products. All this will require our further research. Keywords: strategy, diversification, agricultural production, risk, production activity.

View at the Reform of the Economy of Uzbekistan through the Prism of the Republic’s Cooperation with International Development Institutions

The reforms carried out recently in the Republic of Uzbekistan have caused a wide discussion. For many, the speed with which the liberalization of the economy is carried out, as well as the scale of transformations, came as a surprise. Being one of the most closed economies in the post-Soviet space five years ago, Uzbekistan managed not only to catch up with the progressive countries of the former Soviet Union, but also to do so with relatively small social consequences. As shown in the article, the “Uzbek miracle” was caused by three factors. Firstly, the reforms were prepared in advance. Secondly, after the change in the policy of multilateral development banks in terms of the conditions they set for issuing loans to governments, recapitalizing (in some cases) these organizations and optimizing their balance sheets, their ability to provide loans has expanded. In addition, criticism from the international community has stimulated multilateral development banks to take a more careful approach to the choice of tools used when working with borrowing states and literally “create” stories of successful transformation of national economies. Thirdly, the national development Institutes of the People’s Republic of China and Japan have been active in working with the Government of the Republic of Uzbekistan to implement projects aimed at modernizing the old and building new infrastructure. They have invested significant resources to transform certain sectors of the Uzbek economy. Financial institutions of European and Arab states also cooperate with the Uzbek government.Based on the matrix of projects compiled with the volumes of planned investments in the context of institutions and spheres of economic activity, the author pointed out sectors of the Uzbek economy that are the most attractive for individual foreign economic partners of the republic. The rapid growth of the state external debt of the republic has caused a discussion in the country about the effectiveness of the use of foreign loans, as well as the establishment of an upper limit on international borrowing. At the current stage, the Republic of Uzbekistan does not intend to reduce the amount of assistance it attracts from international financial organizations (at the same time, the public debt ceiling will still be set), since, together with loans, these institutions, as a rule, allocate funds free of charge for the preparation of projects and advisory assistance to the Government of the Republic of Uzbekistan.

The Paradigm of Innovative Economic Development: a New Philosophy or the Basis of Evolu-tion in the Conditions of Digitalisation

This article discusses the processes of implementing innovative prospects for developing the Russian economy in the context of digitalisation. Currently, in countries with a high level of innovation component in all spheres of economic activity, innovation is fundamental for the development of the economies of these countries. Innovative development is an integral part of economic development philosophy in countries such as Germany, Sweden, Japan, South Korea, China, the USA, and other developed countries. Unlike the countries mentioned above, the economy of the Russian Federation, despite the existing high innovation potential, is an economy in need of significant refinement. Innovations must be the basis of modern philosophy and the development and transformation of the Russian economy. The authors consider the model of innovative development and the processes associated with the improvement of innovation as a philosophy of development and transformation, which will provide the basis for the economy’s evolution in the current situation and increase the competitiveness of enterprises of the Russian Federation. In the article, the latency of innovation is proposed as an aspect of innovative development – to transform existing developments and generate new ideas.

CURRENT TRENDS IN THE DEVELOPMENT OF SERVICES IN UKRAINE

The article highlights the features and trends in the development of services in Ukraine. The structure of volumes of sold services in the context of economic activities and individual consumer groups is analyzed. It is determined that despite the socio-economic instability in the country, the level of services in Ukraine remains quite high and dynamically positive. According to the analysis of the structure of the volume of sold services by spheres of economic activity, it was found that the largest share in the total volume of sold services falls on transport services, warehousing, postal and courier activities. At the same time, it was found that out of the total volume of services provided in Ukraine, only 20% are sold to the population. It is determined that the contribution of the services sector to the formation of the country’s GDP is quite significant. The largest share in the structure of GDP is occupied by wholesale and retail trade, repair of motor vehicles and motorcycles. It is proved that maintaining the share of services at a fairly high level in the structure of GDP in recent years is primarily a consequence of its «penetration» into virtually all economic activities. It is emphasized that in the modern economic space, services are provided not only by traditional service, but also by industrial entities. However, it is determined that the production process itself is impossible without the involvement of additional resources in the form of services, including design, research, preparation of technical documentation and more. It is established that in modern conditions the service sector in Ukraine, as well as the economy as a whole, suffers significant losses. It is generalized that in order to support the development of components of the service sector, which today suffer significant losses, it is necessary to solve a set of complex tasks that play a significant role and are necessary to minimize the economic consequences of the war in Ukraine. The implementation of the proposed measures will have a positive impact on the socio-economic development of the country.

ON CRIMINAL LEGAL ADEQUACY OF CRIMINALIZATION OF ABUSE IN WHOLESALE ENERGY MARKETS

The article is devoted to a critical analysis of the decision of the Verkhovna Rada of Ukraine to supplement the Criminal Code of Ukraine with two new articles 222-2 and 232-3, as a result of which scientifically based conclusions were made about the social conditionality of these changes, in particular, their compliance with such a principle of criminalization as the principle of criminal - political adequacy of criminalization. In particular, based on the results of writing the article, the erroneousness of the method of improving the criminal legislation chosen by the parliamentarians and embodied by the Law of June 19, 2020 “On Amendments to Certain Legislative Acts of Ukraine on Simplification of Attracting Investments and Introduc­tion of New Financial Instruments” was proved. It is pointed out that in Ukraine at the legislative level (by the Law of November 15, 2011 “On Amendments to Certain Legislative Acts of Ukraine on the Humanization of Responsibil­ity for Offenses in the Sphere of Economic Activity”) it was clearly fixed (by excluding Articles 228 and 230 of the Criminal of the Code of Ukraine) a provision on the inexpediency of crimi­nal law regulation of relations in the field of compliance with competition law. At the same time, it is noted that the aforementioned Law of June 19, 2020 introduces two new norms into the system of Section VII of the Special Part of the Criminal Code of Ukraine “Criminal offenses in the field of economic activity” (Articles 222-2 and 232-3), which impor­tantly, without a single justification for this step, criminal liability is established for individual manifestations of anti-competitive actions in only one area - in the wholesale energy markets. Taking into account the above arguments, a general conclusion is made that when supple­menting the Criminal Code of Ukraine with articles 222-2 and 232-3, the principle of criminal-political adequacy of criminalization was grossly violated.

Taxation of trade: current state, problems and prospects

In the modern world, the sphere of trade is one of the dominant spheres of economic activity. The subject of the study is the peculiarities of taxation of wholesale and retail trade entities, as well as the problems arising from these features. Despite the development of the industry in terms of taxation, there are problematic issues that are worth paying attention to for the further development and improvement of not only the taxation of a particular industry, but also the entire taxation system, as well as the stimulation and development of the industry by organizations. The research methodology consists of analysis, synthesis, deduction and modeling, tabular and graphical methods of data visualization. As a result of consideration of the main features of taxation of the trade industry, the main goal of the work was achieved – problems were identified and ways of improvement that can be applied in practice were proposed. In the author's research, several elements of novelty and practical significance can be identified: the systemic features of taxation of economic entities in the field of trade are identified and formulated based on the analysis of scientific literature and regulatory acts; the problems of taxation when trading with gift certificates, when applying discounts and margins are identified; directions for improving the taxation of trading companies aimed at concretization are proposed tax legislation and minimization of tax risks of all participants in tax legal relations.

REGIONAL PECULIARITIES OF CRIME IN ECONOMIC ACTIVITY IN THE RUSSIAN FEDERATION

Introduction. High rates of crime growth in the economic sphere introduce new threats to the security of the state and business and necessitate a detailed analysis of the crime rate in order to prevent and suppress threats to economic security. The purpose of the study is to assess crime in the sphere of economic activity in the Russian Federation and its regions as one of the types of threats to national security. Methodology. The source materials for the study are official data on the state of crime of the Ministry of Internal Affairs of the Russian Federation, the Federal State Statistics Service, open sources of the Internet. The study is based on the methodology for assessing the crime rate adopted by Rosstat and the Ministry of Internal Affairs. Results. The article examines the dynamics and structure of crimes committed in the sphere of economic activity, carried out a statistical study of the most common crimes, and also examines individual crimes that form law enforcement practice under Chapter 22 of the Criminal Code of the Russian Federation. Conclusions. On the basis of the conducted research, regional peculiarities of crime in the economic sphere have been established, which allowed us to propose a number of measures aimed at improving the effectiveness of combating crime.

Digital Ecosystems as a Way to Achieve Competitive Advantages in the Financial Market: System Analysis of the Problem

Purpose: of this article is to study the expanding practice of applying the ecosystem approach in the business life of organizations and the degree of its impact on future transformations of the economic system. The research focuses on the segment of digital ecosystems of the banking sector related to non-financial areas of economic activity.Methods: when preparing the article, a wide range of research methods were used – the method of systems analysis, methods of modeling and comparative historical analysis, as well as logical and inductive methods.Results: the banking sector is actively developing the process of creating digital ecosystems used by large financial institutions as a means of achieving additional competitive advantages, as well as a tool to expand the bank's client base. Of particular interest is the expanding practice of building up these ecosystems through non-financial business areas. The results of the study also suggest the emergence of other negative consequences that hinder the effective development of the economic system. Among them: the oligopolization process on financial markets, the emergence of additional barriers to these markets, as well as the formation of oligopolistic relations in segments of economic activity that previously belonged to highly competitive sectors of the economy.Conclusions and Relevance: digitalization is an objective trend in the development of economic relations at the present stage, however, the uncontrolled application of the digital ecosystem approach in the practice of banking institutions carries risks of further consolidation of non-competitive relations in the most important sector of the domestic economy. The banking sector is additionally due to the involvement of non-core banking assets in ecosystems, influences the establishment of such relations in sectors of the economy traditionally related to highly competitive spheres of economic activity.

A SPATIAL APPROACH TO THE MANAGEMENT OF THE ECONOMIC POTENTIAL OF THE ENTERPRISE IN THE CONDITIONS OF NEO-TECHNOLOGICAL UPDATE

The study is devoted to substantiating the principles of managing the economic potential of manufacturing enterprises in the conditions of neo-technological renewal using a spatial approach. The article substantiates that neo-technological renewal involves the intensification of the process of economic reproduction, which is achieved by fundamentally changing production processes due to the differentiation of labor, the transformation of scientific and technological potential into production power, creative approaches and rationalization of production. In the study, the economic potential of the production enterprise is considered as a certain system that has all the properties inherent in the system, which consists of a set of component subsystems whose effectiveness is greater than the effectiveness of their individual parts, and also has a unique structure for each enterprise, which ensures the development of the enterprise and the opportunity increasing competitiveness in the conditions of neo-technological renewal. It is substantiated that the economic potential of a manufacturing enterprise in the conditions of neotechnological renewal is determined by its real and latent opportunities in a certain sphere of economic activity, taking into account spatial features. It is noted that the management of the economic potential of the enterprise is a complex, continuous process aimed at achieving the set goals, through a flow of interrelated actions, that is, management functions related to the adoption of management decisions, various communication processes, the selection of tools for achieving the set goals, etc. It is proved that the spatial approach to the management of the economic potential of a manufacturing enterprise in the conditions of neo-technological renewal makes it possible: first, to clearly establish and structure a hierarchy of intermediate goals regarding the use of the economic potential of the enterprise for the purpose of its neo-technological renewal; secondly, to achieve interoperability of management functions with the use of latent capabilities due to a certain space of a component of a production enterprise; thirdly, flexibility to adapt to the performance of assigned tasks; fourth, to increase the set of economic potential management tools, which is determined by the nature of the identified goals of using the economic potential of the enterprise.

Socio-ecological and economic paradigm of sustainable development of rural territories of Ukraine

The article, based on a study of the key provisions of the concept of sustainable development and the essence of the concepts of «paradigm» and «system» found that the modern socio-ecological-economic paradigm is a system of selective views, compromises and actions of society. through available economic, institutional, financial, social mechanisms and tools to harmonize relations between the population, government and business. It is determined that the formation of socio-ecological-economic paradigm of sustainable development involves its territorial differentiation, which means the transition to a model that takes into account the economic and natural specifics of certain areas, ensuring a balance between economy, social sphere and ecology. It is proposed to consider the socio-ecological-economic paradigm of sustainable development according to the types of relationships formed between its components: economic-ecological, which provide for the impact of economic activity on the environment. Reflecting the impact of the environment on production conditions, form the raw material base; socio-economic relations provide the spheres of economic activity with labor resources, through which the research and production process takes place; socio-ecological reflect the interaction of the environment and society, their mutual influence. The purely economic ties that arise due to the influence of economic laws, and are the basis for the formation of certain patterns of economic processes and relations, and social ties that arise during the functioning of society and characterize the features and stages of social relations; institutional ties are formed in the process of historical development of the socio-economic environment in the context of reconciling the interests of social groups, etc. A scheme of sustainable development of rural areas as complex systems has been developed in three-dimensional space, which includes, depending on the availability of key links in the system and provides for deviations from its sustainable development.

Assessment of the economic attractiveness of the spheres of economic activity of small enterprises according to statistical survey data

The subject of the study is the economic attractiveness of the spheres of economic activity, which are considered in the article in the context of sections of the current classification of types of economic activity, while each section corresponds to a certain enlarged sphere. the purpose of the work is to assess the economic attractiveness of the spheres of economic activity of small enterprises according to statistical survey data. The paper verifies the scientific hypothesis that, based on official state statistics, it is possible to get an idea of the economic attractiveness of individual spheres of activity of small enterprises and, by comparing them with each other, to build a generalized rating of groups of economic sectors according to their attractiveness for small and micro enterprises. The article summarizes the definitions of economic and entrepreneurial attractiveness found in modern publications. The selection of indicators reflecting the economic attractiveness of the spheres of activity of small enterprises and available for calculation on the basis of available statistical data was made: capital return, revenue per employee, the level of wages of employees. A method of complex assessment is proposed and a ranking of the economic attractiveness of fields of activity for small enterprises is carried out using various methods of criteria convolution for the transition from a multi-criteria assessment to the construction of a rating. As a result of the research, the most attractive spheres of economic activity for small enterprises have been identified: trade, repair of vehicles, construction, information and communication technologies. It is proposed to take into account the results obtained when forming a small business development policy.

On rational nature management and environmental policy in the Krasnoyarsk Territory

This article presents the results of the study of problems of rational nature management and state environmental policy in the Krasnoyarsk Territory. The study defines the concept of “rational nature management”, characterizes and analyzes in detail all the constituent elements of rational nature management, reflecting the essential content of this phenomenon and determining the relationship of its elements and their essence. Moreover, the issues of the implementation of each element in practice in the territory of the Russian Federation are analyzed, the problems of functioning of all the elements are presented, and the ways of solving these problems are indicated. The paper also provides a brief description of the features of the Krasnoyarsk Territory as a region of the Russian Federation. Additionally, it analyzes in temporal dynamics the data on the influence of various spheres of economic activity of the Krasnoyarsk territory on the surrounding natural ecosystem, allowing to identify the main economic areas that require introduction of technologies for rational nature management, resource-saving technologies and environmental measures. Moreover, the study outlines the prospects for further development of the policy of rational nature management and protection of the environment and natural riches (resources).

Conducting an investigative review of documents in the investigation of criminal offenses in the sphere of economic activity

The article examines the participation of a specialist in the review of documents in the investigation of criminal offenses in the field of economic activity.
 The authors note that in investigative practice, the investigator must be consulted on special terms and economic categories, management mechanism, the essence of economic processes, evaluation of economic activity, correctness of reporting, study of accounting and movement of inventory, finance, reflection in documents of certain facts, one of the areas of use of special knowledge is the involvement of a specialist.It is established that during the investigation of materials of criminal proceedings an important role is played by a thorough review of documents and study of seized accounting and tax documents in order to systematize them, identify signs of forgery and more. Thus, the achievement of results in the investigation of criminal offenses is possible only with a timely and full investigative review and seizure of documents.
 The authors note that during the investigation of criminal offenses committed in the field of economic activity, the review of accounting and tax accounting documents is the most common investigative (investigative) action.
 Emphasis is placed on the fact that the participation of a specialist makes it possible to identify and record signs of forgery of documents, making changes to certain parts of it, and so on. In addition, the specialist helps the investigator to navigate complex specific issues during the review of documents. It is noted that a specialist under the guidance of an investigator during a direct inspection of accounting documents, various equipment, technical devices may identify significant violations and material traces of a criminal offense, which may be important in the materials of criminal proceedings.
 The authors came to the conclusion that the participation of a specialist in the review of documents in the investigation of criminal offenses in the field of economic activity is very important. Because, firstly, in most cases, the specialist provides advisory assistance to the investigator, which is expressed in oral explanations, advice, certificates on special issues, in particular, to determine the appropriateness and consistency of review of documents, substantiation of assumptions about the relevance of certain documents to criminal offenses; secondly, the specialist can provide methodological assistance, ie providing the investigator with methods for conducting the examination; third, the specialist helps the investigator to identify, consolidate, seize and inspect the documents.