Open AccessISSUES REGARDING ESTIMATION OF THE COST OF SERVICES WHILE ARRYING OUT TRADEMARK EXAMINATIONS
Author(s) -
I. Sabadash,
V. M. Hubareva
Publication year - 2019
Publication title -
teorìâ ta praktika sudovoï ekspertizi ì krimìnalìstiki
Language(s) - English
Resource type - Journals
eISSN - 2708-5171
pISSN - 1993-0917
DOI - 10.32353/khrife.1.2019.33
Subject(s) - forensic accounting , valuation (finance) , christian ministry , competence (human resources) , trademark , judgement , goods and services , business , forensic science , service (business) , computer science , marketing , law , accounting , economics , political science , management , medicine , audit , market economy , veterinary medicine
The development of new directions while performing of various types of examinations and forensic researches is one of the priority areas of scientific activity of experts of forensic science institutions of the Ministry of Justice of Ukraine. One of problematic issues arising at the present stage of the development of forensic trade analysis is determining the cost of services, choosing a methodological approach and method for performing aforesaid researches, the limits of competence of forensic trade experts while determining the cost of certain services. Creating methodological recommendations “Determining the Cost of Services while performing forensic trade analysis «will contribute to the improvement of the quality of expert practice in carrying out the forensic examinations in this field.
Whole performing forensic trade researches to determine the cost of services in the framework of the expert subject field 12.1. «Determining the cost of machinery, equipment, raw materials and consumer goods» raises a lot of disputes and doubts, both among forensic experts working in state expert institutions and among appraisers. This is due to the fact that the service is considered to be a product that is endless that means intangible. Also, one of the arguments is that the word service is not listed in the title of specialty 12.1 and does not apply to objects of valuation in intangible form, according to the definitions of national standard No. 1 «General principles for property and property rights assessment».
At the 39th meeting of the section of forensic trade analysis at the Ministry of Justice of Ukraine which was held in May 2018, it was proposed to consider a research work on the topic: “Determining the cost of services while performing forensic trade examinations” will contribute to ensure objectivity and completeness of research on determining the cost of services, the formation of uniform methodological principles for performing examinations and forensic researches in this area filling in the gaps in determining the cost of services, using them for preparing and confirmation of the qualifications of forensic experts in relevant subject field.