Serhii I. Bolshakov

Candidate of Military Sciences, Associate Professor, Appraiser, Forensic expert, Scientific journalist, Director of the non-state specialized expert organization LLC «Scientific Research Institute of Forensic Examination and Evaluation» (Odessa, Ukraine)

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«Procedures for assessing and examining the value of property, property rights and obligations of business entities can be considered performed correctly only if: the chosen type of value corresponds to the objectives of the assessment; availability of a reliable justification of the methods used. The most important aspect that should be taken into account in the implementation of these procedures is a thorough knowledge of the regulatory framework for appraisal and forensic activities. Therefore, the professionalism of appraisers and experts must be constantly improved, and the main criterion for its improvement is the absence of complaints from customers». All these aspects are embodied in the Bolshakov’s School of Assessment (https://expertize-journal.org.ua/shkola-otsenky-bolshakova-si-m-odesa-ukraina)

Education

• Higher military (1986)
• Ukrainian State Academy of Telecommunications named after A.S. Popov, specialty: economics and management in communications, qualification of a specialist - engineer-economist (degree certificate KA No. 014507 dated 06/24/1996, registration No. 542)
• Odessa National Economic University, master's degree in specialty 076 (business, trade and exchange activities), according the programme of study «expert investigation of goods and services» (master's degree certificate M18 No. 071230 dated 03/28/2018)
• Graduated postgraduate training programme at the Odessa National Academy of Communications named after A.S. Popov, specialty: 08.00.04 - economics of enterprise management (by types of economic activity)
• Associate Professor ONAT them. A.S. Popov (Certificate of Associate Professor of the Odessa National Academy of Communications named after A.S. Popov DC AZ No. 055, decision of the Academic Council dated 27/06/ 2008, report No. 11)
• Candidate of Military Sciences (1992). 

Places of work and positions

• 1982-1992 – defense work; 1993-2004 - Ukrtelecom, Ukrposhta; 2004 -2005 - Chamber of Commerce and Industry; 2005-2010 Odessa National Academy of Communications. named after A. S. Popov (Dean of the Faculty), 2021 Pro-rector for Research, Pro-rector for Economic and Financial Activities of the State University of Informatization Technologies and Communications (Odessa); 2010-2014 – the State scientific-research Forensic Center (Ministry of Home Affairs, Odessa); from 2014 up to present time – the Director of the non-state specialized expert organization «Scientific Research Institute of Forensic Examination and Evaluation» (Odessa).
• Experience as a forensic expert since 2010: Certificates of a forensic expert with the right to conduct expert examinations according the following specialties: 11.1 «Research of documents of accounting, tax accounting and reporting»; 12.1 «Determining the cost of machinery, equipment, raw materials and consumer goods»; 12.2 «Determining the value of wheeled vehicles and the amount of loss caused to the owner of a wheeled vehicle»
• I have academic papers in the field of appraisal, forensic activities, economics, telecommunications.
• Appraiser since 2006 (Certificate of registration in the GRO No. 8670 dated 04/05/2011 according the directions: 1.1 «Evaluation of real estate (real estate, real property), incl. land plots and property rights to them», 1.2 «Evaluation of machinery and equipment», 3 «Valuation of wheeled vehicles», 1.4 «Valuation of airplanes», 1.5 «Valuation of shipping facilities», 1.7 «Valuation of movable things, except for machinery, equipment, wheeled vehicles, airplanes, shipping facilities and those, that are of cultural value», 2.1 «Evaluation of integral property complexes, shares, securities, property rights and intangible assets (except for the valuation of intellectual property rights)»)
• Scientific journalist (https://expertize-journal.org.ua/naukovi-zhurnalisti-vidannya/982-bolshakov-sergij-ivanovich)
• Experience in teaching at a Higher educational body of the 4th level of accreditation of Ukraine (Associate Professor of the Department of Enterprise Economics, Associate Professor of the Department of Management and Marketing, Associate Professor of the Department of Examination of Goods and Services), extensive experience in the field of valuation and forensic activities. 

The main scientific works

• Bolshakov S.I., Volchek R.M., Kubik V.D. Methodological aspects of the manifestation of the risk of essential susceptibility in the audit of the accounting estimates of the real estate objects (2021). European Cooperation. Vol. 1 No. 49. P. 90-115. URL: https://european-cooperation.eu/index.php/EC/article/view/112/186 (Index Copernicus)
• Bolshakov S. І., Volchek M., Naida А. V. Assessment of the cost reimbursement of damages caused to owners of wheeled vehicle according to the position of insurance companies (2020). Еconomics: time realities. Academic journal. № 6 (52). P. 15-24. URL: https://economics.opu.ua/files/archive/2020/Nо6/15.pdf. (Index Copernicus)
• Bolshakov S. I., Volchek R. M. Instruments for ensuring the correct tax charges during expropriation of steadings. Bulletin of social and economic achievements : body of scientific papers / Ed. by M.I. Zveryakov (head ed.) and others. Odessa: Odessa National Economic University. 2020. No. 1 (72). P. 84-105
• Bolshakov S.I., Volchek R.M. Accounting and analytical tools for cost estimating of property rights for steadings. Proceedings of the VIII International scientific and practical conference «Development prospects of accounting, control and analysis to the context of European integration». May 21, 2020 / editorial board: M.I. Zveryakov and others. Odessa National Economic University. Odessa: ONEU. 2020. P.109-113
• Bolshakov S.I., Volchek R.M. Features of tax treatment of purchase and sale agreements of wheeled transport facilities that are imported to Ukraine from the United States of America (2018). Agrarian Bulletin of the Prychornomorya: scientific journal. No. 89. P. 3-20
• Bolshakov S.I., Volchek R.M. Peculiarities of assessment of the right of claim in non-state pension funds (2017). Agrarian Bulletin of the Prychornomorya: scientific journal. No. 86. P. 3-17
• Bolshakov S.I., Volchek R.M., Rossokha V.V. The principles of the objectivity standards of assessing the cost of revenues, effected to the owner of the wheeled transport facility (2015). International scientific and production journal «Economics of the agro-industrial complex». Kiev, No. 6. P. 67-76
• Bolshakov S.I., Volchek R.M. Usage of types of property ownership during carrying out of forensic investigations (2014). Accounting and audit. Kyiv. No. 7. P. 42-52
• Bolshakov S.I. Mobilization of wheeled vehicles in the ATO (antiterrorist operation) zone: assessment and registration (2014). Accounting and audit. Kyiv. No. 9. P. 44-52
• Bolshakov S.I., Volchek R.M. Definition of the basis of assessment during carrying out of commodity examinations (2014). Actual problems of the emergent economy in the context of the intermediary paradigm: monograph / ed. Soloviov V.M. Cherkasy, Brama-Ukraine. 332 p. (P. 250-280)
• Bolshakov S.I., Volchek R.M., Repushevska Y.O. Comparative analysis of the economic interpretation of the category of «market property value and property rights» (2016). Directions for the development of accounting, control and economic analysis in conditions of globalization: materials of the. II Intern. students scientific.-practical. Internet conference. Odessa: ONEU. P. 106-108.