Полоцкий государственный университет

Polotsk
State
University

CONCEPTUAL FRAMEWORK OF THE ACCOUNTING DEVELOPMENT IN THE REPUBLIC OF BELARUS IN THE FRAME OF THE GLOBALIZATION OF THE WORLD ECONOMY

Т. RYBAK

Tendencies of the globalization of the world economy, conditioned the harmonization of national accounting system with principles and approaches of international accounting standards are under examination. The harmonization enables the creation of the information complex, sufficiently reflecting new global economical phenomena and processes and meeting the requirements of the involved users. The author determined the conceptual framework of the national accounting development, worked out recommendations and arrangements on organizational, methodological, methodical and staffing support for the tasks of approximation of the legislation of the Republic of Belarus with international accounting standards.

THE ANALYSIS OF ECONOMIC CONTENTS OF THE BALANCED EMPLOYMENT

I. ZINKOVA

There were systematized theoretical approaches to the interpretation of the notion “balanced employment”. The criterion of balanced employment in the labour market was specified – coordination of professional qualifying structure of working places and productive demand on them. There was generalized information about indicators and causes of the off-balance labour market: the rate of growth of employment in the field in comparison with the rate of growth of employment in economy, the growth of salary at an advanced speed, the growth of an average duration of work time, the excess of employment over retirement, the decrease of dismissals on behalf of the employers, the growth of vacancies, and problematic filling of vacancies. There was made a conclusion that theoretical approaches don’t provide with methods and mechanisms of the achievement of the balanced employment in the labour market at all the levels of economic system in full measure taking into account internal and external factors of the system, proportions and interconnections between its elements.

ABOUT SOCIAL AND ECONOMIC NECESSITY OF INNOVATIONS IN NATIONAL EDUCATION

Т. BONDAR, L. LEUTINA

This article generalizes materials of authors` scientific researches on a theme «Finance of social sphere of Belarus: condition, prospects». Making a start from quite fair estimation of domestic education system as one of the best on the postsoviet territory, authors pay public attention to appeared negative tendencies in this sphere: education began to lag behind real practical inquiries, it is not quite competitive and doesn`t satisfy requirements of the modern world. According to the authors, discrepancy between education possibilities and the social order for preparation of innovative experts for economy can become one of the principal causes which constrain its steady and forward development. In article the list of paramount measures for non-admission of negative tendency development is offered. It is shown that their practical realization will give to domestic education the innovative status, transformed it into the integral element of a system of innovative development of economy of Belarus.

IMPROVEMENT OF THE FUNCTIONING OF THE ACADEMIC SECTOR OF SCIENCE OF BELARUS

I. MELNIKOVA

The article deals with the issues of development of the academic sector of science and, in particular, the National Academy of Sciences of Belarus which currently can be considered the key of the national innovation system. In modern conditions the most important question is enhancing the effectiveness of performance of academic institutions through maintaining high level of human capital and orientation of research institutions on the result. The necessity to increase the impact of research through such means as the use of a rating system of evaluation of scientific organizations, financial incentives for scientists, enhancing the positioning and promotion of scientific research of NASB, improving the organization and functioning of the existing information system for innovative projects. The importance of developing new criteria for evaluation of research institutions and individual scientists is stated. The experience of creation of modern scientific-educational institutions inside the academic sector, contributing to target training, is considered.

FORMATION OF SYSTEM OF INDICATORS FOR REGION’S INTELLECTUAL POTENTIAL ESTIMATION

E. LISICHENOK

The author’s approach for estimation of region’s intellectual potential from the point of view of its structure that includes such components, as human, reputation, innovative and social is presented. The indicators used by various authors for estimation of separate components of intellectual potential are considered. It is offered the indicators’ system for region’s intellectual potential estimation which can be taken as a principle of corresponding technique intended for carrying out of the analysis of region’s intellectual potential estimation in Belarus. The given indicators can be taken as principle of technique of region’s intellectual potential estimation which will form a basis for carrying out of corresponding analysis for regions of Belarus. Perfection of statistic’s system in Belarus will allow to spend interregional comparisons in the country cut and to estimate a intellectual potential of belorussian regions in comparison with the countries of near and far abroad.

CONCEPTUAL BASES OF CREATIVE MANAGEMENT OF THE PERSONNEL

Е. BUDOVA

In the conditions of the dynamical changes characterising the modern reality, control systems become more complex and their role raises. It becomes more and more obvious that the success of transformation processes, insuring stabilization of the organisation development and functioning depends both on optimization of management mechanisms, and also on the increase in the efficiency of administrative functions execution. This is primarily due to the improvement of qualification and educational of the personnel. The character and structure of the used tools of management get a creative and innovative direction which is concentrated on the achievement of the greatest efficiency of personnel. The paper investigates the definitions of creativity and innovations, showing their close correlation. There is also considered the chronological development of the basic directions of scientific research in this area: innovations, creativity, managements of personnel; defined the creative management of personnel and its purposes.

STRUCTURIZATION LOGISTICS EXPENDITURES BY MAJOR MOVEMENTS PHASES MATERIAL FLOWS IN LOGISTICS SYSTEMS

A. SUMETS

The article presents an analysis of approaches to structuring the logistics costs of logistics systems. Identifies the main advantages and disadvantages of the existing classifications of logistics costs. Identified and described the reasons for different perspectives and approaches to the structuring of logistics costs. The definition of definition of “lost profits”. In the final form of lost profit presented as a change in the final financial results for the company. It is shown that the economic benefits include the construction costs of any kind, including logistics costs, not reasonable. Represented by the structuring of logistics costs on the basis of their division into the capital and operating in accordance with the main phases of movement of material flows within the logistics system.

PLANNING OF MARKETING ACTIVITY AT THE ENTERPRISE IN MODERN CONDITIONS OF MANAGING

O. SKUMATOVA

Marketing activity as the major function in area of business should provide stable, competitive functioning and progress of the managing subject on a commodity market and services in view of a condition internal and an environment. For this reason, the problem of planning of marketing of the enterprise is one of the most actual for the modern Belarus enterprises. In article the essence of concept marketing, planning of marketing from the various points of view is considered. The indispensability, objectives, problems, principles of planning of marketing, types of plans of marketing is noted, the review of the literature devoted given subject matter is resulted. In work stages and directions of planning of marketing at the enterprise in modern conditions of managing are certain.

THE LIFE CYCLE OF PRODUCT AND ITS USING IN THE RESEARCHES OF MARKET ECONOMY

N. DUBROVSKIY, P. LESHCHЕNKO

Last years the enterprises achieve competitive advantages by means of innovations which are shown in creation of a new product or in new design of already known product, in a new marketing strategy, in new process of manufacture, in investments into the human capital. Today innovations become a strategic resource of the enterprise. Now special value represents consideration of creation process of a new product and its movement in the market from the point of view of the concept of product life cycle. The special attention is given the structure of life cycle and the description of its stages and stages by working out of the concept of goods life cycle as economic category and object of management. In the researches the variant of structure of stages of life cycle of a product is offered. The maintenance of the considered stages their interrelation among themselves is given.

THEORETICAL AND METHODOLOGICAL BASES OF INTERRELATION OF FINANCIAL RESOURCES AND HUMAN CAPITAL OF THE ORGANIZATION

V. BAHATUAROVA

In domestic practice a necessity of realization of new principles of use of available resources, including human, is caused. The human resource is considered as the factor, defining result of activity of an entity. An essence, a law of occurrence of three concepts of personnel function in the organizations are presented: manpower use, staff management, human resource management. From shown above follows recognition of human resources as a main factor of efficiency and competitiveness of the organization. Influence of human resources involved by the employer on a size of human capital and capital of entity as a whole is proved. Within the limits of indistinct theory sets bases of formation, development and preservation of entity`s human capital are stated. The mechanism of creation of fund of compensation of cost of the financial resource consumed by the worker in the organization is offered. It is defined categorical device, that allow to describe interrelation of financial and human resources, and also their cumulative influence on the size of human capital.

THE OPERATIONS OF INTERBANK CREDITING IN THE SYSTEM OF OPERATIVE LIQUIDITY REGULATION

V. PETRUSHINA

Owing to the nature of banking operations for raising and allocation of funds there is a surplus or a shortage of resources at any bank from time to time. The problem of redistribution of resources can be successfully achieved by banks on the interbank market. Interbank lending operations not only contribute to rapid redistribution of resources of the banking system, maintaining liquidity and stability, but may be either an additional source of income for banks. This article is about a comprehensive classification of interbank lending transactions based on a number of criteria reflecting the distinguishing features of the interbank lending market functioning (loan term, legal implementation of the transaction, the source of allocated resources, lending form, assignment of the transaction implementation, transaction currency, available material security, risks profile, interest rate fluctuation, funds provision technique). The article includes a detailed analysis of recourses allocated on the interbank lending market in terms of promptness, which let one more elaborately analyze classification features of interbank lending transactions and its alteration depending on time period of transaction implementation.

CREDIT PRINCIPLES AS A BASIS OF CREDIT RELATION FORMATION

Е. GRUZINSKAYA

The typology of principles of crediting which advantage before the existing characteristic of principles is submitted, that it is specialized, that is, is determined what of principles is adjusted on realization of concrete function proceeding from criterion supported by a principle. It is offered to apply at practical realization of principles of the credit the theoretical system approach of formation of methodology of crediting on the basis of principles of the credit. The approach differs coordination of each principle of the credit with concrete functions, that: concretizes directions of crediting and provides their unobstructed performance, promotes a choice of rational toolkit for their realization, strengthens a role of the credit in system of economic relations, forms base for deducing laws of the credit determining the order of interaction of credit system with an environment. The establishment of connection and distinction of functions and principles of the credit at application of the system approach allows to resolve contradictions arising between them. Within the framework of the system approach the typology of principles of the credit with addition new which advantage before the existing characteristic of principles is offered, that it is specialized, that is, is determined what of principles is adjusted on realization of concrete function proceeding from criterion supported by a principle.

A WAY OF SECURING OF DISCHARGE OBLIGATIONS UNDER THE CREDIT CONTRACT: DEFINITION, CLASSIFICATION

E. BOBRIKOVICH

In article various definitions of authors of concept «a way of securing of discharge obligations under the credit contract» are considered, its author's definition which besides existing includes return not only the credit and percent for it, but also all expenses accompanying the credit is offered. The author introduction of new concept «a qualitative way of securing of discharge obligations under the credit contract» which defines a minimum of terms and expenses on realization of maintenance in case of default and or inadequate execution of obligations under the credit contract also is offered. Further various classifications of ways of maintenance of execution of obligations by credit contracts are considered and author's classifications by minimum of expenses by registration of maintenance and realization of secondary sources of return of the credit in case of default and or inadequate execution of obligations are offered.

FINANCIAL SELF-SUSTAINABILITY IS AN ECONOMIC BASIS FOR DEVELOPMENT OF LOCAL SELF-GOVERNMENT

V. TELEZHNIKOV, R. BIRYLA

The article describes the characteristics of the most famous in the world practice patterns of organization of power, marked by their distinctive features. Compares the regional characteristics of existing models of organization of power in the field. The essence of the relevance of innovations in governance and the effectiveness of the resource approach to the system of regional self-government. Presents statistical data on the structure of the sources of local self-financing abroad. Outlines the key obstacles in implementing the principle of financial self-sufficiency of local budgets. The question of optimization of state planning, regulation and control through self-financing as a basis for self-government. A variant of the permanent self-supporting primary and basic level of local budgets. The advantages and disadvantages of self-represented variants. Analyzed the requirements for the functioning of the mechanism. Draw the proper conclusions on the work.

ORGANIZATION PROFIT: PROBLEM QUESTIONS OF FORMATION AND USE

S. KOROTAEV

Nowadays the significance of a “profit” figure (as a main characteristic, defining the effectiveness of commercial organizations), considerably declined. The current article is about the examination of the reasons of such a condition and identification of its change possibilities. In particular, the author suggests to proceed to the method of reflection the profit from “shipping work” realization (the only method for the aims of accounting) and to refuse the hands-on experience of the regulation of expenditure size for social need; these social needs can be accredited to the accounting of unrealized profit and expenses, from the cover for losses (according to legislative norms) from the write-off of the objects of fixed assets at the expense of additional fund, from the necessity of net gains identification in the capacity of financial source of capital investments, given to the workers of loans etc.

FOREIGN DIRECT INVESTMENT ON A NET BASIS AS THE OBJECT OF STATISTICAL ACCOUNT

A. LAVRINENKO

Foreign direct investment on a net basis – this is one of the qualitative indicators of development of the economy, first introduced in 2011. Indicator «foreign direct investment on a net basis» defines the possibility of financing the current account balance of payments by attracting foreign direct investment as a source. The study of methods of formation of foreign direct investment is an important aspect of statistics, since the correctness of the implementation of this process depends not only on the profit organizations, but also the amount of funds replenishing the budget of the Republic of Belarus. Statistical treatment of collected information and summarize the phenomena of mass, nationwide character. Hence the organization does not have statistics, but is received by the data necessary to conduct state statistical observations. In order to ensure the reliability of the formation and use of foreign direct investment developed theoretical concepts, which reveal their economic content.

DEVELOPMENT OF CLASSIFICATION OF THE COST OF TRAINING SPECIALIST

E. GOLOVKOVA, I. POZDNYAKOVА

Critically discusses current system of classification of costs for training in higher education: object of the budget classification by sources: government funding and income from extrabudgetary activities. Propose new directions in the choice of attributes to classify the costs based on the allocation of new objects into account, such as academic discipline, the cost of specialist training, specialty, tuition fee per student for a reasonable cost and price formation of specialist training. To account for the direct costs proposed to use a synthetic account of summarizing information on costs in the context of departments, disciplines, forms of learning and academic disciplines taught in the department in the context of cost items. For the cathedral, faculty, obschevuzovskih costs are various distribution bases, taking into account their specificity.

TEORETIKO-METHODOLOGICAL PROBLEMS OF PERFECTION OF THE ACCOUNT, THE ANALYSIS AND CONTROL

V. STRAZHEV

In article problems of perfection of the account, the analysis and the control, consisting in absence of the scientifically-proved understanding and enough accurate definition of such basic fundamental theoretical categories of the account, the analysis and control as are presented teoretiko-methodological: essence of the account, the analysis and control; object of the account, the analysis and control; a subject of the account, the analysis and control; methodology of the account, the analysis and control; the purpose or the primary goals of the account, the analysis and control; a place and their role in a control system; techniques of the account, the analysis and control; their organization for performance of the role. For the scientifically-proved definition of the specified categories of the account, the analysis and control it is considered expedient to use a deductive method of knowledge, i.e. movement of thought from more general to more private, will give the chance to express completely modern life, its difficult practice and scientific achievements.

REGULATION OF THE ACCOUNT OF INTELLECTUAL PROPERTY RIGHTS IN UKRAINE

I. BIGDAN

The article looks at the issues of regulations inconsistency regarding accounting, valuation, amortization of intellectual property rights. The objects of intellectual property rights, have been analysed and specified the necessity to recognize the rights to established brands, spending on research and advertising has been substantivated. Based on the analysis of regulations in assessing the intellectual property rights attention is paid to the lack of mechanisms to evaluate the acquired intangible assets at fair value in absence of an active market to be enrolled in a balance sheet. Objects of rights for which the assessment to date has no analogues in the national accounting practice have been specified, among them corporate name, trade secrets, protection from unfair competition, website. Differences in the approaches to the formation of depreciation policy in terms of intellectual property rights for the purposes of accounting and taxation have been identified.

Русак О.А. Обеспеченность страховой организации целевыми финансовыми ресурсами: учетно-аналитический аспект

Исследуются существующие подходы к содержанию и структуре финансовых ресурсов на микро-экономическом уровне в аспекте бухгалтерского учета и экономического анализа. Сформулировано определение финансовых ресурсов страховой организации, выделены основные элементы их состояния и движения. Это позволило создать объективные предпосылки для стоимостной квантификации и разработки методики анализа обеспеченности страховой организации целевыми финансовыми ресурсами. Представлен алгоритм предложенной автором методики детерминированного анализа.

GOAL-ORIENTED FINANCIAL RESOURCES SUFFICIENCY OF AN INSURANCE ORGANIZATION: ACCOUNTING AND ANALYTICAL ASPECTS

O. RUSAK

The problem under consideration in this article is concerned to determination of financial resources on the microeconomic level in the accounting and economic analysis aspects. The author's definition of the category "financial resources of the insurance organization" is formulated, it’s status and movement components are identified. It has enabled to create objective preconditions for the cost quantifying and design analysis techniques of the goal-oriented financial resources sufficiency of an insurance organization; proposed by the author impact analysis techniques are illustrated.

FACTORS OF DECISION MAKING OF LOCAL GOVERNMENT AND SELF-GOVERNMENT IN THE FORMATION OF BELARUSIAN LAW

A. EGOROV

The factors making the local government and local governments are analyzed. There is the notion of “decision marking factors”. The classification of these factors, depending on the objects and subjects that affect the adoption of the rule-making decisions. Disclosed in the content of each variety of factors, adoption of local rule-making decisions. Touching, are questions of formation of the ideology of the local law-making character, reveals content of the main components of this ideological component. Attention is drawn to the formation of a “local” law of morality. Analyzed the psychological components of rulemaking activities. Factors making rule-making bodies of local administration and self-control are considered through the prism of modern formation of the Belarusian law, which finds its independent components – “the right of local rulemaking”.

EVOLUTION OF VIEWS BY THE CONSERVATIVE NOBILITY OF THE TERRITORIES OF THE FORMER GRAND DUCHY OF LITHUANIA AT THE BEGINNING AND THE FIRST THIRD OF THE TWENTIETH CENTURY ON DECENTRALIZATION AND LOCAL GOVERNANCE

D. SHCHERBIK

The article examines the views of representatives of conservative thought from the lands of the former Grand Duchy of Lithuania on the development of local governance and decentralization. Analyzes the evolution of conservative thought on these issues at various stages of state formation in these areas: during the existence of the Russian Empire, during the formation and development of the Second Commonwealth of Poland.

STATUTES OF THE GLP 1529, 1566, 1588 ABOUT LEGAL POSITION OF HABITANTS OF CITIES WITH A MAGDEBURG RIGHT

N. MISAREVICH

Development of cities and transformation of them in the centers of handicraft and trade became the important index of historical changes taking place in the bowels of the earth of feudal society. It was necessary legally to fasten the new phenomena in economic and political position of habitants of cities, what was done in acts on self-government. However a national legislation could ignore such innovations. The article is sanctified to the analysis of positions of Statutes GLP 1529, 1566, 1588 as it applies to registration and fixing of legal status of petty bourgeois of those cities, that took title on self-government. The comparative analysis of norms of Statutes is conducted and attention applies on that, if in the first Statute GLP 1529 a term is not yet used «municipal right», then in Statutes 1566 and 1588 speech goes not only about it but also positions are fastened about privileges and privileges of petty bourgeois, resident in such cities as compared to petty bourgeois, resident in settlements, not having such right.

THE FORM OF CONSTITUTION (COMPARATIVE LAW ANALYSIS)

A. PUGACHEV

We consider the problem of determining the shape of the constitution. Showing the “material” and “formal” constitution for the Republic of Belarus and some foreign countries. Draws the attention to the dependence of the shape of the constitution and the institution of judicial constitutional control in the state. Analyzes the “codified” and “not codified” constitutions. Actualized the problem of justifying the separation of constitutions on “written” and “unwritten”. Proved the necessity of a clear division of “structure”, “form” and “species” of constitutions.

DEMARCATION PUBLIC RELATIONS SPHERES, THAT SHOULDBE REGULATED BY PARLIAMENT AND THE PRESIDENT OF BELARUS

I. KIRYAKOVA

In constitution of the Republic of Belarus fixed a right of the President to edition decrees on base of delegated authorities from the Parliament. This type of the President decree has law force, so the question of saving the role of the Parliament in condions of existence the institute delegated of authorities is actual. It is necessary to establish an object of law regulating decree, that edited by the President on base of delegated authorities from the Parliament, for establishing rights borders between the President and the Parliament. The Republic of Belarus is the country of Roman-German right family, and volume, character and correlation of law authorities of the highest state organs is a condition for estimation principle of separating authorities and connections between legislative acts, that characterized this law family.

ABOUT THE CONCEPTION OF ECOLOGICAL SAFETY OF THE REPUBLIC OF BELARUS

Ya. POZHOGО

The ecological aspects of the maintenance of the Conception of national safety of the Republic of Belarus as a program document for prevention of internal and external threats of ecological safety of the country are investigated. The maintenance of the Conception regarding prevention of ecological offences is compared with conceptually-ecological practice of the Russian Federation, Kazakhstan and Ukraine. The Conception of legal maintenance of ecological safety of the Republic of Belarus should be worked out and signed by Presi-dent of the country. Besides it is suggested that the Conception of ecological safety and also branch and local conceptions of protection of environment should be everywhere introduced in industrial activity of industrial and agricultural enterprises.

SOME ASPECTS OF A DEFENCE SUBJECT DEFENITION IN THE ADMINISTRATIVE PROCEDURE

M. ASAYONOK

This article is about defense subject questions and their purpose in the administrative procedure. The author states, that a defender must have an opportunity to form sources of proof in the administrative procedure by himself, i.e. to present the subject defense evidence volume in a certain procedure form. Certain aspects of a defense subject content are given on the basis of it, in particular with reference to the administrative procedure beginning stage. These aspects are an authenticity and sufficiency of causes and foundations to the beginning of the administrative procedure, a validity of certain procedure documents forming and etc. The author suggests the list of circumstances which compose a defense subject and the criteria of its limits to the administrative procedure beginning stage. Moreover, the author defines the system of defended legal interests of a person, who is in the administrative procedure.

MODERN EXPORT CONTROL SYSTEM IN THE REPUBLIC OF BELARUS: LEGAL ASPECT

O. TOLOCHKO

The article is devoted to the urgent problem of legal regulation of foreign economic activity – the export control system in the Republic of Belarus. The historical aspect of the formation of the export control system since the Cold War and the present: the Coordinating Committee for Export Control, the Wassenaar Agreement Regime for control of nuclear technology, the Zangger Committee, Nuclear Suppliers Group, the Australia Group. Investigated acts of EurAsEC on the organization of export control in the participating countries and relevant legislation of the Republic of Belarus, defined the relationship between them. Author stresses the need to consider when im-proving the international legal framework for export control, along with the interests of public safety, national in-terests of the Republic of Belarus in the sphere of international trade in specific goods and technologies.

THE PROTECTION OF CULTURAL PROPERTY IN TIME OF ARMED CONFLICT

S. GOLOVANOV

The problem of the protection of cultural property in time of armed conflict. The analysis of the interna-tional treaties, national legislation, regulating issues of legal regulation of use and protection of cultural values. Special attention is paid to the international legal acts regulating these issues.

ORGANIZATION OF THE INVESTIGATION OF CRIME: PROBLEMS, PERSPECTIVES, TRENDS

A. PATSKEVICH

In the article explores some theoretical problems of organization of the investigation crime of preliminary inves-tigation bodies of internal affairs. At the present stage of the fight against crime actualized the problem of theoretical explores of complex issues related to the organizational framework of criminalistic activities on the basis of the latest science and best practices of criminal investigation. Offers a promising proposals for increase the organization of investigative work in the process of identifying, detecting, investigating and preventing crimes in the Republic of Belarus.

THE CONTENT OF TECHNICAL CRIMINALITY MAINTENANCE IN THE FIELD OF DYNAMIC SYSTEMS’ FUNCTIONING

I. LUZGIN

In the article there was given the author’s definition of “technical criminality maintenance” term from the point of view of its modern content, the role and value in the system of criminality counteraction on the basis of modern technologies and from the point of view of the reflection of displays of dynamics of dependent processes in the criminality field and their influence on the modern level of clearance and investigation of crimes maintenance. On the basis of theoretical research and in a context of scholar’s views on the problem of technical criminality maintenance the role of terminological apparatus is noted in its reflection of modern content of terms and definitions, serving to the purposes of deepening of theoretical interrelations basics of criminality science with the practical sphere and to the increasing of level of theoretical research on its basis, which mediating for the quality of the decision of practical problems.

FEATURES OF EXCITATION OF CRIMINAL CASES AND PLANNING INVESTIGATIONS OF CRIMINAL FIRES

G. FYODOROV

Separate elements of a technique of investigation of arsons and criminal infringements of fire prevention rules are considered. As a result of the analysis of theoretical representations and investigatory practice the aspects of a problem demanding detailed study are revealed. The structure and the maintenance of features of excitation of criminal cases about criminal fires are specified. According to modern requirements of the criminally-remedial and criminal legislation the complex of the actions spent for consideration of accepted statements and messages on crimes and the basis to excitation of criminal cases of the given category is defined. Author’s vision of concept is given and the structure of planning of investigation of criminal fires is opened.

MODELLING OF COUNTERACTION OF THE SUBJECT OF THE CRIME AT BRIBERY INVESTIGATION

G. TOMASHEVICH

Article is devoted research of questions of modelling of counteraction of the subject of a crime at investigation of criminal cases about bribery. The researcher puts arguments in favour of an urgency and a demand of carrying out of the analysis of the mentioned problem. In article the estimation a modelling method as to an ef-fective remedy of rendering of resistance at real threats of failure of a successful course of preliminary investigation is given. The basic subjects of counteraction are specified and their classification is resulted. As a result of research the author comes to conclusion about expediency of use of modelling for forecasting and the further overcoming of counteraction to criminal trial.