id	sid	tid	token	lemma	pos
issue-3060	1	1	baltic	baltic	PROPN
issue-3060	1	2	journal	journal	PROPN
issue-3060	1	3	of	of	ADP
issue-3060	1	4	economic	economic	ADJ
issue-3060	1	5	studies	study	NOUN
issue-3060	1	6	405	405	NUM
issue-3060	1	7	vol	vol	NOUN
issue-3060	1	8	.	.	PUNCT
issue-3060	2	1	11	11	NUM
issue-3060	2	2	no	no	NOUN
issue-3060	2	3	.	.	NOUN
issue-3060	2	4	4	4	NUM
issue-3060	2	5	,	,	PUNCT
issue-3060	2	6	2025	2025	NUM
issue-3060	2	7	this	this	PRON
issue-3060	2	8	is	be	AUX
issue-3060	2	9	an	an	DET
issue-3060	2	10	open	open	ADJ
issue-3060	2	11	access	access	NOUN
issue-3060	2	12	article	article	NOUN
issue-3060	2	13	,	,	PUNCT
issue-3060	2	14	distributed	distribute	VERB
issue-3060	2	15	under	under	ADP
issue-3060	2	16	the	the	DET
issue-3060	2	17	terms	term	NOUN
issue-3060	2	18	of	of	ADP
issue-3060	2	19	the	the	DET
issue-3060	2	20	creative	creative	ADJ
issue-3060	2	21	commons	common	NOUN
issue-3060	2	22	attribution	attribution	NOUN
issue-3060	2	23	cc	cc	VERB
issue-3060	2	24	by	by	ADP
issue-3060	2	25	4.0	4.0	NUM
issue-3060	2	26	1	1	NUM
issue-3060	2	27	odesa	odesa	NOUN
issue-3060	2	28	state	state	PROPN
issue-3060	2	29	university	university	PROPN
issue-3060	2	30	of	of	ADP
issue-3060	2	31	internal	internal	PROPN
issue-3060	2	32	affairs	affairs	PROPN
issue-3060	2	33	,	,	PUNCT
issue-3060	2	34	ukraine	ukraine	NOUN
issue-3060	2	35	(	(	PUNCT
issue-3060	2	36	corresponding	correspond	VERB
issue-3060	2	37	author	author	NOUN
issue-3060	2	38	)	)	PUNCT
issue-3060	2	39	e	e	NOUN
issue-3060	2	40	-	-	NOUN
issue-3060	2	41	mail	mail	NOUN
issue-3060	2	42	:	:	PUNCT
issue-3060	2	43	yarosh_victor@ukr.net	yarosh_victor@ukr.net	PROPN
issue-3060	2	44	orcid	orcid	NOUN
issue-3060	2	45	:	:	PUNCT
issue-3060	2	46	https://orcid.org/0009-0000-0133-2937	https://orcid.org/0009-0000-0133-2937	PROPN
issue-3060	2	47	2	2	NUM
issue-3060	2	48	odesa	odesa	PROPN
issue-3060	2	49	state	state	PROPN
issue-3060	2	50	university	university	PROPN
issue-3060	2	51	of	of	ADP
issue-3060	2	52	internal	internal	PROPN
issue-3060	2	53	affairs	affair	NOUN
issue-3060	2	54	,	,	PUNCT
issue-3060	2	55	ukraine	ukraine	NOUN
issue-3060	2	56	e	e	NOUN
issue-3060	2	57	-	-	NOUN
issue-3060	2	58	mail	mail	NOUN
issue-3060	2	59	:	:	PUNCT
issue-3060	2	60	nikolenko.gr.m@gmail.com	nikolenko.gr.m@gmail.com	X
issue-3060	2	61	orcid	orcid	NOUN
issue-3060	2	62	:	:	PUNCT
issue-3060	2	63	https://orcid.org/0009-0008-0177-6886	https://orcid.org/0009-0008-0177-6886	PROPN
issue-3060	2	64	3	3	NUM
issue-3060	2	65	odesa	odesa	PROPN
issue-3060	2	66	state	state	PROPN
issue-3060	2	67	university	university	PROPN
issue-3060	2	68	of	of	ADP
issue-3060	2	69	internal	internal	PROPN
issue-3060	2	70	affairs	affair	NOUN
issue-3060	2	71	,	,	PUNCT
issue-3060	2	72	ukraine	ukraine	NOUN
issue-3060	2	73	e	e	NOUN
issue-3060	2	74	-	-	NOUN
issue-3060	2	75	mail	mail	NOUN
issue-3060	2	76	:	:	PUNCT
issue-3060	2	77	nauk3344@ukr.net	nauk3344@ukr.net	ADJ
issue-3060	2	78	orcid	orcid	NOUN
issue-3060	2	79	:	:	PUNCT
issue-3060	2	80	https://orcid.org/0009-0002-3253-2653	https://orcid.org/0009-0002-3253-2653	PROPN
issue-3060	2	81	doi	doi	PROPN
issue-3060	2	82	:	:	PUNCT
issue-3060	2	83	https://doi.org/10.30525/2256-0742/2025-11-4-405-409	https://doi.org/10.30525/2256-0742/2025-11-4-405-409	ADJ
issue-3060	2	84	criminal	criminal	ADJ
issue-3060	2	85	-	-	PUNCT
issue-3060	2	86	legal	legal	ADJ
issue-3060	2	87	characteristics	characteristic	NOUN
issue-3060	2	88	of	of	ADP
issue-3060	2	89	fraud	fraud	NOUN
issue-3060	2	90	with	with	ADP
issue-3060	2	91	financial	financial	ADJ
issue-3060	2	92	resources	resource	NOUN
issue-3060	2	93	in	in	ADP
issue-3060	2	94	the	the	DET
issue-3060	2	95	conditions	condition	NOUN
issue-3060	2	96	of	of	ADP
issue-3060	2	97	development	development	NOUN
issue-3060	2	98	of	of	ADP
issue-3060	2	99	information	information	NOUN
issue-3060	2	100	technologies	technology	NOUN
issue-3060	2	101	viktor	viktor	PROPN
issue-3060	2	102	yarosh1	yarosh1	NOUN
issue-3060	2	103	,	,	PUNCT
issue-3060	2	104	maryna	maryna	NOUN
issue-3060	2	105	mesniankina2	mesniankina2	PROPN
issue-3060	2	106	,	,	PUNCT
issue-3060	2	107	kostiantyn	kostiantyn	PROPN
issue-3060	2	108	stoianov3	stoianov3	PROPN
issue-3060	2	109	abstract	abstract	PROPN
issue-3060	2	110	.	.	PUNCT
issue-3060	3	1	the	the	DET
issue-3060	3	2	present	present	ADJ
issue-3060	3	3	article	article	NOUN
issue-3060	3	4	is	be	AUX
issue-3060	3	5	devoted	devote	VERB
issue-3060	3	6	to	to	ADP
issue-3060	3	7	an	an	DET
issue-3060	3	8	analysis	analysis	NOUN
issue-3060	3	9	of	of	ADP
issue-3060	3	10	the	the	DET
issue-3060	3	11	criminal	criminal	ADJ
issue-3060	3	12	-	-	PUNCT
issue-3060	3	13	legal	legal	ADJ
issue-3060	3	14	characteristics	characteristic	NOUN
issue-3060	3	15	of	of	ADP
issue-3060	3	16	fraud	fraud	NOUN
issue-3060	3	17	involving	involve	VERB
issue-3060	3	18	financial	financial	ADJ
issue-3060	3	19	resources	resource	NOUN
issue-3060	3	20	in	in	ADP
issue-3060	3	21	the	the	DET
issue-3060	3	22	context	context	NOUN
issue-3060	3	23	of	of	ADP
issue-3060	3	24	the	the	DET
issue-3060	3	25	development	development	NOUN
issue-3060	3	26	of	of	ADP
issue-3060	3	27	information	information	NOUN
issue-3060	3	28	technologies	technology	NOUN
issue-3060	3	29	.	.	PUNCT
issue-3060	4	1	the	the	DET
issue-3060	4	2	article	article	NOUN
issue-3060	4	3	observes	observe	VERB
issue-3060	4	4	that	that	SCONJ
issue-3060	4	5	the	the	DET
issue-3060	4	6	evolution	evolution	NOUN
issue-3060	4	7	of	of	ADP
issue-3060	4	8	information	information	NOUN
issue-3060	4	9	technologies	technology	NOUN
issue-3060	4	10	has	have	AUX
issue-3060	4	11	profoundly	profoundly	ADV
issue-3060	4	12	transformed	transform	VERB
issue-3060	4	13	the	the	DET
issue-3060	4	14	nature	nature	NOUN
issue-3060	4	15	of	of	ADP
issue-3060	4	16	financial	financial	ADJ
issue-3060	4	17	resource	resource	NOUN
issue-3060	4	18	-	-	PUNCT
issue-3060	4	19	based	base	VERB
issue-3060	4	20	fraud	fraud	NOUN
issue-3060	4	21	,	,	PUNCT
issue-3060	4	22	underscoring	underscore	VERB
issue-3060	4	23	the	the	DET
issue-3060	4	24	importance	importance	NOUN
issue-3060	4	25	of	of	ADP
issue-3060	4	26	a	a	DET
issue-3060	4	27	comprehensive	comprehensive	ADJ
issue-3060	4	28	examination	examination	NOUN
issue-3060	4	29	of	of	ADP
issue-3060	4	30	its	its	PRON
issue-3060	4	31	criminal	criminal	ADJ
issue-3060	4	32	-	-	PUNCT
issue-3060	4	33	legal	legal	ADJ
issue-3060	4	34	dimensions	dimension	NOUN
issue-3060	4	35	.	.	PUNCT
issue-3060	5	1	it	it	PRON
issue-3060	5	2	has	have	AUX
issue-3060	5	3	been	be	AUX
issue-3060	5	4	determined	determine	VERB
issue-3060	5	5	that	that	SCONJ
issue-3060	5	6	fraud	fraud	NOUN
issue-3060	5	7	,	,	PUNCT
issue-3060	5	8	in	in	ADP
issue-3060	5	9	its	its	PRON
issue-3060	5	10	capacity	capacity	NOUN
issue-3060	5	11	as	as	ADP
issue-3060	5	12	a	a	DET
issue-3060	5	13	fundamental	fundamental	ADJ
issue-3060	5	14	criminal	criminal	ADJ
issue-3060	5	15	offence	offence	NOUN
issue-3060	5	16	,	,	PUNCT
issue-3060	5	17	constitutes	constitute	VERB
issue-3060	5	18	the	the	DET
issue-3060	5	19	misappropriation	misappropriation	NOUN
issue-3060	5	20	of	of	ADP
issue-3060	5	21	property	property	NOUN
issue-3060	5	22	through	through	ADP
issue-3060	5	23	deceit	deceit	NOUN
issue-3060	5	24	or	or	CCONJ
issue-3060	5	25	the	the	DET
issue-3060	5	26	exploitation	exploitation	NOUN
issue-3060	5	27	of	of	ADP
issue-3060	5	28	trust	trust	NOUN
issue-3060	5	29	.	.	PUNCT
issue-3060	6	1	it	it	PRON
issue-3060	6	2	is	be	AUX
issue-3060	6	3	imperative	imperative	ADJ
issue-3060	6	4	to	to	PART
issue-3060	6	5	acknowledge	acknowledge	VERB
issue-3060	6	6	that	that	SCONJ
issue-3060	6	7	fraud	fraud	NOUN
issue-3060	6	8	encompasses	encompass	VERB
issue-3060	6	9	a	a	DET
issue-3060	6	10	multitude	multitude	NOUN
issue-3060	6	11	of	of	ADP
issue-3060	6	12	distinct	distinct	ADJ
issue-3060	6	13	forms	form	NOUN
issue-3060	6	14	,	,	PUNCT
issue-3060	6	15	classified	classify	VERB
issue-3060	6	16	according	accord	VERB
issue-3060	6	17	to	to	ADP
issue-3060	6	18	the	the	DET
issue-3060	6	19	specific	specific	ADJ
issue-3060	6	20	object	object	NOUN
issue-3060	6	21	of	of	ADP
issue-3060	6	22	criminal	criminal	ADJ
issue-3060	6	23	violation	violation	NOUN
issue-3060	6	24	.	.	PUNCT
issue-3060	7	1	the	the	DET
issue-3060	7	2	fundamental	fundamental	ADJ
issue-3060	7	3	distinction	distinction	NOUN
issue-3060	7	4	between	between	ADP
issue-3060	7	5	fraud	fraud	NOUN
issue-3060	7	6	and	and	CCONJ
issue-3060	7	7	other	other	ADJ
issue-3060	7	8	forms	form	NOUN
issue-3060	7	9	of	of	ADP
issue-3060	7	10	criminal	criminal	ADJ
issue-3060	7	11	property	property	NOUN
issue-3060	7	12	-	-	PUNCT
issue-3060	7	13	related	relate	VERB
issue-3060	7	14	offences	offence	NOUN
issue-3060	7	15	lies	lie	VERB
issue-3060	7	16	in	in	ADP
issue-3060	7	17	the	the	DET
issue-3060	7	18	voluntary	voluntary	ADJ
issue-3060	7	19	transfer	transfer	NOUN
issue-3060	7	20	of	of	ADP
issue-3060	7	21	property	property	NOUN
issue-3060	7	22	to	to	ADP
issue-3060	7	23	the	the	DET
issue-3060	7	24	perpetrator	perpetrator	NOUN
issue-3060	7	25	,	,	PUNCT
issue-3060	7	26	often	often	ADV
issue-3060	7	27	facilitated	facilitate	VERB
issue-3060	7	28	by	by	ADP
issue-3060	7	29	deceit	deceit	NOUN
issue-3060	7	30	or	or	CCONJ
issue-3060	7	31	the	the	DET
issue-3060	7	32	exploitation	exploitation	NOUN
issue-3060	7	33	of	of	ADP
issue-3060	7	34	trust	trust	NOUN
issue-3060	7	35	.	.	PUNCT
issue-3060	8	1	in	in	ADP
issue-3060	8	2	contrast	contrast	NOUN
issue-3060	8	3	,	,	PUNCT
issue-3060	8	4	the	the	DET
issue-3060	8	5	direct	direct	ADJ
issue-3060	8	6	seizure	seizure	NOUN
issue-3060	8	7	of	of	ADP
issue-3060	8	8	property	property	NOUN
issue-3060	8	9	by	by	ADP
issue-3060	8	10	a	a	DET
issue-3060	8	11	criminal	criminal	NOUN
issue-3060	8	12	in	in	ADP
issue-3060	8	13	most	most	ADJ
issue-3060	8	14	cases	case	NOUN
issue-3060	8	15	occurs	occur	VERB
issue-3060	8	16	without	without	ADP
issue-3060	8	17	the	the	DET
issue-3060	8	18	consent	consent	NOUN
issue-3060	8	19	of	of	ADP
issue-3060	8	20	the	the	DET
issue-3060	8	21	owner	owner	NOUN
issue-3060	8	22	,	,	PUNCT
issue-3060	8	23	characterised	characterise	VERB
issue-3060	8	24	as	as	ADP
issue-3060	8	25	a	a	DET
issue-3060	8	26	distinct	distinct	ADJ
issue-3060	8	27	category	category	NOUN
issue-3060	8	28	of	of	ADP
issue-3060	8	29	property	property	NOUN
issue-3060	8	30	-	-	PUNCT
issue-3060	8	31	related	relate	VERB
issue-3060	8	32	offences	offence	NOUN
issue-3060	8	33	.	.	PUNCT
issue-3060	9	1	a	a	DET
issue-3060	9	2	criminal	criminal	ADJ
issue-3060	9	3	-	-	PUNCT
issue-3060	9	4	legal	legal	ADJ
issue-3060	9	5	qualification	qualification	NOUN
issue-3060	9	6	of	of	ADP
issue-3060	9	7	fraud	fraud	NOUN
issue-3060	9	8	was	be	AUX
issue-3060	9	9	carried	carry	VERB
issue-3060	9	10	out	out	ADP
issue-3060	9	11	,	,	PUNCT
issue-3060	9	12	which	which	PRON
issue-3060	9	13	encompasses	encompass	VERB
issue-3060	9	14	the	the	DET
issue-3060	9	15	object	object	NOUN
issue-3060	9	16	(	(	PUNCT
issue-3060	9	17	property	property	NOUN
issue-3060	9	18	right	right	NOUN
issue-3060	9	19	)	)	PUNCT
issue-3060	9	20	,	,	PUNCT
issue-3060	9	21	the	the	DET
issue-3060	9	22	subject	subject	NOUN
issue-3060	9	23	(	(	PUNCT
issue-3060	9	24	other	other	ADJ
issue-3060	9	25	people	people	NOUN
issue-3060	9	26	's	's	PART
issue-3060	9	27	property	property	NOUN
issue-3060	9	28	)	)	PUNCT
issue-3060	9	29	,	,	PUNCT
issue-3060	9	30	the	the	DET
issue-3060	9	31	objective	objective	ADJ
issue-3060	9	32	side	side	NOUN
issue-3060	9	33	(	(	PUNCT
issue-3060	9	34	possession	possession	NOUN
issue-3060	9	35	of	of	ADP
issue-3060	9	36	property	property	NOUN
issue-3060	9	37	or	or	CCONJ
issue-3060	9	38	acquisition	acquisition	NOUN
issue-3060	9	39	of	of	ADP
issue-3060	9	40	the	the	DET
issue-3060	9	41	right	right	NOUN
issue-3060	9	42	to	to	ADP
issue-3060	9	43	it	it	PRON
issue-3060	9	44	by	by	ADP
issue-3060	9	45	deception	deception	NOUN
issue-3060	9	46	and/or	and/or	CCONJ
issue-3060	9	47	abuse	abuse	NOUN
issue-3060	9	48	of	of	ADP
issue-3060	9	49	trust	trust	NOUN
issue-3060	9	50	)	)	PUNCT
issue-3060	9	51	,	,	PUNCT
issue-3060	9	52	the	the	DET
issue-3060	9	53	subjective	subjective	ADJ
issue-3060	9	54	side	side	NOUN
issue-3060	9	55	(	(	PUNCT
issue-3060	9	56	direct	direct	ADJ
issue-3060	9	57	intent	intent	NOUN
issue-3060	9	58	and	and	CCONJ
issue-3060	9	59	mercenary	mercenary	ADJ
issue-3060	9	60	motive	motive	NOUN
issue-3060	9	61	)	)	PUNCT
issue-3060	9	62	and	and	CCONJ
issue-3060	9	63	the	the	DET
issue-3060	9	64	subject	subject	NOUN
issue-3060	9	65	of	of	ADP
issue-3060	9	66	the	the	DET
issue-3060	9	67	criminal	criminal	ADJ
issue-3060	9	68	offense	offense	NOUN
issue-3060	9	69	(	(	PUNCT
issue-3060	9	70	a	a	DET
issue-3060	9	71	criminal	criminal	ADJ
issue-3060	9	72	individual	individual	NOUN
issue-3060	9	73	who	who	PRON
issue-3060	9	74	has	have	AUX
issue-3060	9	75	reached	reach	VERB
issue-3060	9	76	the	the	DET
issue-3060	9	77	age	age	NOUN
issue-3060	9	78	of	of	ADP
issue-3060	9	79	criminal	criminal	ADJ
issue-3060	9	80	responsibility	responsibility	NOUN
issue-3060	9	81	)	)	PUNCT
issue-3060	9	82	.	.	PUNCT
issue-3060	10	1	it	it	PRON
issue-3060	10	2	was	be	AUX
issue-3060	10	3	emphasised	emphasise	VERB
issue-3060	10	4	that	that	SCONJ
issue-3060	10	5	,	,	PUNCT
issue-3060	10	6	in	in	ADP
issue-3060	10	7	criminal	criminal	ADJ
issue-3060	10	8	legislation	legislation	NOUN
issue-3060	10	9	,	,	PUNCT
issue-3060	10	10	fraud	fraud	NOUN
issue-3060	10	11	involving	involve	VERB
issue-3060	10	12	financial	financial	ADJ
issue-3060	10	13	resources	resource	NOUN
issue-3060	10	14	is	be	AUX
issue-3060	10	15	defined	define	VERB
issue-3060	10	16	as	as	ADP
issue-3060	10	17	a	a	DET
issue-3060	10	18	distinct	distinct	ADJ
issue-3060	10	19	component	component	NOUN
issue-3060	10	20	of	of	ADP
issue-3060	10	21	a	a	DET
issue-3060	10	22	criminal	criminal	ADJ
issue-3060	10	23	offence	offence	NOUN
issue-3060	10	24	.	.	PUNCT
issue-3060	11	1	this	this	DET
issue-3060	11	2	component	component	NOUN
issue-3060	11	3	differs	differ	VERB
issue-3060	11	4	from	from	ADP
issue-3060	11	5	general	general	ADJ
issue-3060	11	6	fraud	fraud	NOUN
issue-3060	11	7	in	in	SCONJ
issue-3060	11	8	that	that	SCONJ
issue-3060	11	9	it	it	PRON
issue-3060	11	10	is	be	AUX
issue-3060	11	11	characterised	characterise	VERB
issue-3060	11	12	by	by	ADP
issue-3060	11	13	a	a	DET
issue-3060	11	14	specific	specific	ADJ
issue-3060	11	15	subject	subject	NOUN
issue-3060	11	16	,	,	PUNCT
issue-3060	11	17	namely	namely	ADV
issue-3060	11	18	clearly	clearly	ADV
issue-3060	11	19	defined	define	VERB
issue-3060	11	20	types	type	NOUN
issue-3060	11	21	of	of	ADP
issue-3060	11	22	financial	financial	ADJ
issue-3060	11	23	resources	resource	NOUN
issue-3060	11	24	on	on	ADP
issue-3060	11	25	which	which	PRON
issue-3060	11	26	a	a	DET
issue-3060	11	27	criminal	criminal	ADJ
issue-3060	11	28	act	act	NOUN
issue-3060	11	29	is	be	AUX
issue-3060	11	30	committed	commit	VERB
issue-3060	11	31	.	.	PUNCT
issue-3060	12	1	it	it	PRON
issue-3060	12	2	was	be	AUX
issue-3060	12	3	observed	observe	VERB
issue-3060	12	4	that	that	SCONJ
issue-3060	12	5	as	as	SCONJ
issue-3060	12	6	information	information	NOUN
issue-3060	12	7	technologies	technology	NOUN
issue-3060	12	8	evolve	evolve	VERB
issue-3060	12	9	,	,	PUNCT
issue-3060	12	10	the	the	DET
issue-3060	12	11	objective	objective	ADJ
issue-3060	12	12	side	side	NOUN
issue-3060	12	13	of	of	ADP
issue-3060	12	14	fraud	fraud	NOUN
issue-3060	12	15	with	with	ADP
issue-3060	12	16	financial	financial	ADJ
issue-3060	12	17	resources	resource	NOUN
issue-3060	12	18	is	be	AUX
issue-3060	12	19	assuming	assume	VERB
issue-3060	12	20	novel	novel	NOUN
issue-3060	12	21	,	,	PUNCT
issue-3060	12	22	more	more	ADV
issue-3060	12	23	intricate	intricate	ADJ
issue-3060	12	24	forms	form	NOUN
issue-3060	12	25	.	.	PUNCT
issue-3060	13	1	these	these	DET
issue-3060	13	2	forms	form	NOUN
issue-3060	13	3	leverage	leverage	VERB
issue-3060	13	4	the	the	DET
issue-3060	13	5	capabilities	capability	NOUN
issue-3060	13	6	of	of	ADP
issue-3060	13	7	information	information	NOUN
issue-3060	13	8	technologies	technology	NOUN
issue-3060	13	9	to	to	PART
issue-3060	13	10	mask	mask	VERB
issue-3060	13	11	criminal	criminal	ADJ
issue-3060	13	12	activity	activity	NOUN
issue-3060	13	13	and	and	CCONJ
issue-3060	13	14	facilitate	facilitate	NOUN
issue-3060	13	15	access	access	NOUN
issue-3060	13	16	to	to	ADP
issue-3060	13	17	the	the	DET
issue-3060	13	18	relevant	relevant	ADJ
issue-3060	13	19	funds	fund	NOUN
issue-3060	13	20	.	.	PUNCT
issue-3060	14	1	it	it	PRON
issue-3060	14	2	is	be	AUX
issue-3060	14	3	imperative	imperative	ADJ
issue-3060	14	4	to	to	PART
issue-3060	14	5	acknowledge	acknowledge	VERB
issue-3060	14	6	that	that	DET
issue-3060	14	7	fraudulent	fraudulent	ADJ
issue-3060	14	8	activities	activity	NOUN
issue-3060	14	9	involving	involve	VERB
issue-3060	14	10	financial	financial	ADJ
issue-3060	14	11	resources	resource	NOUN
issue-3060	14	12	and	and	CCONJ
issue-3060	14	13	information	information	NOUN
issue-3060	14	14	technology	technology	NOUN
issue-3060	14	15	can	can	AUX
issue-3060	14	16	encompass	encompass	VERB
issue-3060	14	17	a	a	DET
issue-3060	14	18	multitude	multitude	NOUN
issue-3060	14	19	of	of	ADP
issue-3060	14	20	forms	form	NOUN
issue-3060	14	21	,	,	PUNCT
issue-3060	14	22	including	include	VERB
issue-3060	14	23	the	the	DET
issue-3060	14	24	submission	submission	NOUN
issue-3060	14	25	of	of	ADP
issue-3060	14	26	fraudulent	fraudulent	ADJ
issue-3060	14	27	electronic	electronic	ADJ
issue-3060	14	28	documents	document	NOUN
issue-3060	14	29	,	,	PUNCT
issue-3060	14	30	the	the	DET
issue-3060	14	31	exploitation	exploitation	NOUN
issue-3060	14	32	of	of	ADP
issue-3060	14	33	software	software	NOUN
issue-3060	14	34	or	or	CCONJ
issue-3060	14	35	database	database	NOUN
issue-3060	14	36	vulnerabilities	vulnerability	NOUN
issue-3060	14	37	,	,	PUNCT
issue-3060	14	38	the	the	DET
issue-3060	14	39	utilisation	utilisation	NOUN
issue-3060	14	40	of	of	ADP
issue-3060	14	41	social	social	ADJ
issue-3060	14	42	engineering	engineering	NOUN
issue-3060	14	43	methods	method	NOUN
issue-3060	14	44	within	within	ADP
issue-3060	14	45	the	the	DET
issue-3060	14	46	digital	digital	ADJ
issue-3060	14	47	domain	domain	NOUN
issue-3060	14	48	,	,	PUNCT
issue-3060	14	49	and	and	CCONJ
issue-3060	14	50	the	the	DET
issue-3060	14	51	establishment	establishment	NOUN
issue-3060	14	52	of	of	ADP
issue-3060	14	53	fictitious	fictitious	ADJ
issue-3060	14	54	companies	company	NOUN
issue-3060	14	55	to	to	PART
issue-3060	14	56	obtain	obtain	VERB
issue-3060	14	57	budgetary	budgetary	ADJ
issue-3060	14	58	funds	fund	NOUN
issue-3060	14	59	,	,	PUNCT
issue-3060	14	60	among	among	ADP
issue-3060	14	61	others	other	NOUN
issue-3060	14	62	.	.	PUNCT
issue-3060	15	1	keywords	keyword	NOUN
issue-3060	15	2	:	:	PUNCT
issue-3060	15	3	criminal	criminal	ADJ
issue-3060	15	4	offences	offence	NOUN
issue-3060	15	5	,	,	PUNCT
issue-3060	15	6	fraud	fraud	NOUN
issue-3060	15	7	,	,	PUNCT
issue-3060	15	8	fraud	fraud	NOUN
issue-3060	15	9	with	with	ADP
issue-3060	15	10	financial	financial	ADJ
issue-3060	15	11	resources	resource	NOUN
issue-3060	15	12	,	,	PUNCT
issue-3060	15	13	information	information	NOUN
issue-3060	15	14	technology	technology	NOUN
issue-3060	15	15	,	,	PUNCT
issue-3060	15	16	criminal	criminal	ADJ
issue-3060	15	17	legal	legal	ADJ
issue-3060	15	18	characteristics	characteristic	NOUN
issue-3060	15	19	,	,	PUNCT
issue-3060	15	20	cybercrime	cybercrime	NOUN
issue-3060	15	21	.	.	PUNCT
issue-3060	16	1	jel	jel	PROPN
issue-3060	16	2	classification	classification	PROPN
issue-3060	16	3	:	:	PUNCT
issue-3060	16	4	k14	k14	PROPN
issue-3060	16	5	,	,	PUNCT
issue-3060	16	6	k24	k24	NOUN
issue-3060	16	7	1	1	NUM
issue-3060	16	8	.	.	PUNCT
issue-3060	17	1	introduction	introduction	NOUN
issue-3060	17	2	the	the	DET
issue-3060	17	3	study	study	NOUN
issue-3060	17	4	of	of	ADP
issue-3060	17	5	the	the	DET
issue-3060	17	6	criminal	criminal	ADJ
issue-3060	17	7	-	-	PUNCT
issue-3060	17	8	legal	legal	ADJ
issue-3060	17	9	characteristics	characteristic	NOUN
issue-3060	17	10	of	of	ADP
issue-3060	17	11	fraud	fraud	NOUN
issue-3060	17	12	with	with	ADP
issue-3060	17	13	financial	financial	ADJ
issue-3060	17	14	resources	resource	NOUN
issue-3060	17	15	in	in	ADP
issue-3060	17	16	the	the	DET
issue-3060	17	17	context	context	NOUN
issue-3060	17	18	of	of	ADP
issue-3060	17	19	the	the	DET
issue-3060	17	20	development	development	NOUN
issue-3060	17	21	of	of	ADP
issue-3060	17	22	information	information	NOUN
issue-3060	17	23	technologies	technology	NOUN
issue-3060	17	24	is	be	AUX
issue-3060	17	25	of	of	ADP
issue-3060	17	26	paramount	paramount	ADJ
issue-3060	17	27	importance	importance	NOUN
issue-3060	17	28	,	,	PUNCT
issue-3060	17	29	given	give	VERB
issue-3060	17	30	the	the	DET
issue-3060	17	31	rapid	rapid	ADJ
issue-3060	17	32	introduction	introduction	NOUN
issue-3060	17	33	of	of	ADP
issue-3060	17	34	digital	digital	ADJ
issue-3060	17	35	technologies	technology	NOUN
issue-3060	17	36	has	have	AUX
issue-3060	17	37	transformed	transform	VERB
issue-3060	17	38	traditional	traditional	ADJ
issue-3060	17	39	fraud	fraud	NOUN
issue-3060	17	40	schemes	scheme	NOUN
issue-3060	17	41	,	,	PUNCT
issue-3060	17	42	allowing	allow	VERB
issue-3060	17	43	criminals	criminal	NOUN
issue-3060	17	44	to	to	PART
issue-3060	17	45	act	act	VERB
issue-3060	17	46	anonymously	anonymously	ADV
issue-3060	17	47	and	and	CCONJ
issue-3060	17	48	globally	globally	ADV
issue-3060	17	49	.	.	PUNCT
issue-3060	18	1	in	in	ADP
issue-3060	18	2	light	light	NOUN
issue-3060	18	3	of	of	ADP
issue-3060	18	4	the	the	DET
issue-3060	18	5	substantial	substantial	ADJ
issue-3060	18	6	rise	rise	NOUN
issue-3060	18	7	in	in	ADP
issue-3060	18	8	fraud	fraud	NOUN
issue-3060	18	9	cases	case	NOUN
issue-3060	18	10	in	in	ADP
issue-3060	18	11	ukraine	ukraine	NOUN
issue-3060	18	12	,	,	PUNCT
issue-3060	18	13	particularly	particularly	ADV
issue-3060	18	14	in	in	ADP
issue-3060	18	15	cyberspace	cyberspace	NOUN
issue-3060	18	16	,	,	PUNCT
issue-3060	18	17	where	where	SCONJ
issue-3060	18	18	methods	method	NOUN
issue-3060	18	19	include	include	VERB
issue-3060	18	20	phishing	phishe	VERB
issue-3060	18	21	,	,	PUNCT
issue-3060	18	22	exploiting	exploit	VERB
issue-3060	18	23	software	software	NOUN
issue-3060	18	24	vulnerabilities	vulnerability	NOUN
issue-3060	18	25	,	,	PUNCT
issue-3060	18	26	baltic	baltic	ADJ
issue-3060	18	27	journal	journal	NOUN
issue-3060	18	28	of	of	ADP
issue-3060	18	29	economic	economic	ADJ
issue-3060	18	30	studies	study	NOUN
issue-3060	18	31	406	406	NUM
issue-3060	18	32	vol	vol	NOUN
issue-3060	18	33	.	.	PUNCT
issue-3060	18	34	11	11	NUM
issue-3060	19	1	no	no	NOUN
issue-3060	19	2	.	.	NOUN
issue-3060	19	3	4	4	NUM
issue-3060	19	4	,	,	PUNCT
issue-3060	19	5	2025	2025	NUM
issue-3060	19	6	social	social	ADJ
issue-3060	19	7	engineering	engineering	NOUN
issue-3060	19	8	and	and	CCONJ
issue-3060	19	9	establishing	establish	VERB
issue-3060	19	10	fictitious	fictitious	ADJ
issue-3060	19	11	online	online	ADJ
issue-3060	19	12	companies	company	NOUN
issue-3060	19	13	,	,	PUNCT
issue-3060	19	14	it	it	PRON
issue-3060	19	15	is	be	AUX
issue-3060	19	16	imperative	imperative	ADJ
issue-3060	19	17	to	to	PART
issue-3060	19	18	adapt	adapt	VERB
issue-3060	19	19	the	the	DET
issue-3060	19	20	legal	legal	ADJ
issue-3060	19	21	system	system	NOUN
issue-3060	19	22	to	to	ADP
issue-3060	19	23	modern	modern	ADJ
issue-3060	19	24	cybercrime	cybercrime	NOUN
issue-3060	19	25	challenges	challenge	NOUN
issue-3060	19	26	.	.	PUNCT
issue-3060	20	1	this	this	PRON
issue-3060	20	2	requires	require	VERB
issue-3060	20	3	the	the	DET
issue-3060	20	4	development	development	NOUN
issue-3060	20	5	of	of	ADP
issue-3060	20	6	new	new	ADJ
issue-3060	20	7	criminal	criminal	ADJ
issue-3060	20	8	legal	legal	ADJ
issue-3060	20	9	countermeasures	countermeasure	NOUN
issue-3060	20	10	and	and	CCONJ
issue-3060	20	11	improved	improve	VERB
issue-3060	20	12	norms	norm	NOUN
issue-3060	20	13	for	for	ADP
issue-3060	20	14	the	the	DET
issue-3060	20	15	effective	effective	ADJ
issue-3060	20	16	investigation	investigation	NOUN
issue-3060	20	17	and	and	CCONJ
issue-3060	20	18	punishment	punishment	NOUN
issue-3060	20	19	of	of	ADP
issue-3060	20	20	such	such	ADJ
issue-3060	20	21	offences	offence	NOUN
issue-3060	20	22	.	.	PUNCT
issue-3060	21	1	in	in	ADP
issue-3060	21	2	the	the	DET
issue-3060	21	3	context	context	NOUN
issue-3060	21	4	of	of	ADP
issue-3060	21	5	the	the	DET
issue-3060	21	6	constant	constant	ADJ
issue-3060	21	7	evolution	evolution	NOUN
issue-3060	21	8	of	of	ADP
issue-3060	21	9	cybercrime	cybercrime	NOUN
issue-3060	21	10	,	,	PUNCT
issue-3060	21	11	a	a	DET
issue-3060	21	12	deep	deep	ADJ
issue-3060	21	13	analysis	analysis	NOUN
issue-3060	21	14	of	of	ADP
issue-3060	21	15	the	the	DET
issue-3060	21	16	objective	objective	ADJ
issue-3060	21	17	and	and	CCONJ
issue-3060	21	18	subjective	subjective	ADJ
issue-3060	21	19	aspects	aspect	NOUN
issue-3060	21	20	of	of	ADP
issue-3060	21	21	such	such	ADJ
issue-3060	21	22	criminal	criminal	ADJ
issue-3060	21	23	offences	offence	NOUN
issue-3060	21	24	,	,	PUNCT
issue-3060	21	25	as	as	ADV
issue-3060	21	26	well	well	ADV
issue-3060	21	27	as	as	ADP
issue-3060	21	28	the	the	DET
issue-3060	21	29	development	development	NOUN
issue-3060	21	30	of	of	ADP
issue-3060	21	31	effective	effective	ADJ
issue-3060	21	32	mechanisms	mechanism	NOUN
issue-3060	21	33	for	for	ADP
issue-3060	21	34	their	their	PRON
issue-3060	21	35	classification	classification	NOUN
issue-3060	21	36	and	and	CCONJ
issue-3060	21	37	proof	proof	NOUN
issue-3060	21	38	,	,	PUNCT
issue-3060	21	39	are	be	AUX
issue-3060	21	40	key	key	ADJ
issue-3060	21	41	to	to	ADP
issue-3060	21	42	protecting	protect	VERB
issue-3060	21	43	the	the	DET
issue-3060	21	44	financial	financial	ADJ
issue-3060	21	45	security	security	NOUN
issue-3060	21	46	of	of	ADP
issue-3060	21	47	the	the	DET
issue-3060	21	48	state	state	NOUN
issue-3060	21	49	,	,	PUNCT
issue-3060	21	50	its	its	PRON
issue-3060	21	51	institutions	institution	NOUN
issue-3060	21	52	and	and	CCONJ
issue-3060	21	53	its	its	PRON
issue-3060	21	54	citizens	citizen	NOUN
issue-3060	21	55	.	.	PUNCT
issue-3060	22	1	a	a	DET
issue-3060	22	2	statistical	statistical	ADJ
issue-3060	22	3	analysis	analysis	NOUN
issue-3060	22	4	of	of	ADP
issue-3060	22	5	fraud	fraud	NOUN
issue-3060	22	6	(	(	PUNCT
issue-3060	22	7	article	article	NOUN
issue-3060	22	8	190	190	NUM
issue-3060	22	9	of	of	ADP
issue-3060	22	10	the	the	DET
issue-3060	22	11	criminal	criminal	ADJ
issue-3060	22	12	code	code	NOUN
issue-3060	22	13	of	of	ADP
issue-3060	22	14	ukraine	ukraine	PROPN
issue-3060	22	15	)	)	PUNCT
issue-3060	22	16	and	and	CCONJ
issue-3060	22	17	financial	financial	ADJ
issue-3060	22	18	fraud	fraud	NOUN
issue-3060	22	19	(	(	PUNCT
issue-3060	22	20	article	article	NOUN
issue-3060	22	21	222	222	NUM
issue-3060	22	22	of	of	ADP
issue-3060	22	23	the	the	DET
issue-3060	22	24	criminal	criminal	ADJ
issue-3060	22	25	code	code	NOUN
issue-3060	22	26	of	of	ADP
issue-3060	22	27	ukraine	ukraine	NOUN
issue-3060	22	28	)	)	PUNCT
issue-3060	22	29	in	in	ADP
issue-3060	22	30	ukraine	ukraine	NOUN
issue-3060	22	31	between	between	ADP
issue-3060	22	32	2021	2021	NUM
issue-3060	22	33	and	and	CCONJ
issue-3060	22	34	the	the	DET
issue-3060	22	35	first	first	ADJ
issue-3060	22	36	half	half	NOUN
issue-3060	22	37	of	of	ADP
issue-3060	22	38	2025	2025	NUM
issue-3060	22	39	(	(	PUNCT
issue-3060	22	40	see	see	VERB
issue-3060	22	41	table	table	NOUN
issue-3060	22	42	1	1	NUM
issue-3060	22	43	)	)	PUNCT
issue-3060	22	44	reveals	reveal	VERB
issue-3060	22	45	the	the	DET
issue-3060	22	46	following	follow	VERB
issue-3060	22	47	:	:	PUNCT
issue-3060	22	48	statistical	statistical	ADJ
issue-3060	22	49	data	datum	NOUN
issue-3060	22	50	demonstrate	demonstrate	VERB
issue-3060	22	51	a	a	DET
issue-3060	22	52	marked	marked	ADJ
issue-3060	22	53	increase	increase	NOUN
issue-3060	22	54	in	in	ADP
issue-3060	22	55	fraud	fraud	NOUN
issue-3060	22	56	in	in	ADP
issue-3060	22	57	ukraine	ukraine	NOUN
issue-3060	22	58	since	since	SCONJ
issue-3060	22	59	2022	2022	NUM
issue-3060	22	60	,	,	PUNCT
issue-3060	22	61	a	a	DET
issue-3060	22	62	development	development	NOUN
issue-3060	22	63	that	that	PRON
issue-3060	22	64	is	be	AUX
issue-3060	22	65	likely	likely	ADJ
issue-3060	22	66	to	to	PART
issue-3060	22	67	be	be	AUX
issue-3060	22	68	associated	associate	VERB
issue-3060	22	69	with	with	ADP
issue-3060	22	70	the	the	DET
issue-3060	22	71	full	full	ADJ
issue-3060	22	72	-	-	PUNCT
issue-3060	22	73	scale	scale	NOUN
issue-3060	22	74	russian	russian	ADJ
issue-3060	22	75	invasion	invasion	NOUN
issue-3060	22	76	and	and	CCONJ
issue-3060	22	77	the	the	DET
issue-3060	22	78	imposition	imposition	NOUN
issue-3060	22	79	of	of	ADP
issue-3060	22	80	martial	martial	ADJ
issue-3060	22	81	law	law	NOUN
issue-3060	22	82	.	.	PUNCT
issue-3060	23	1	these	these	DET
issue-3060	23	2	conditions	condition	NOUN
issue-3060	23	3	have	have	AUX
issue-3060	23	4	created	create	VERB
issue-3060	23	5	additional	additional	ADJ
issue-3060	23	6	opportunities	opportunity	NOUN
issue-3060	23	7	for	for	ADP
issue-3060	23	8	fraudsters	fraudster	NOUN
issue-3060	23	9	(	(	PUNCT
issue-3060	23	10	e.g.	e.g.	ADV
issue-3060	23	11	,	,	PUNCT
issue-3060	23	12	due	due	ADP
issue-3060	23	13	to	to	ADP
issue-3060	23	14	increased	increase	VERB
issue-3060	23	15	vulnerability	vulnerability	NOUN
issue-3060	23	16	of	of	ADP
issue-3060	23	17	the	the	DET
issue-3060	23	18	population	population	NOUN
issue-3060	23	19	,	,	PUNCT
issue-3060	23	20	increased	increase	VERB
issue-3060	23	21	online	online	ADJ
issue-3060	23	22	activity	activity	NOUN
issue-3060	23	23	,	,	PUNCT
issue-3060	23	24	creation	creation	NOUN
issue-3060	23	25	of	of	ADP
issue-3060	23	26	criminal	criminal	ADJ
issue-3060	23	27	schemes	scheme	NOUN
issue-3060	23	28	involving	involve	VERB
issue-3060	23	29	"	"	PUNCT
issue-3060	23	30	humanitarian	humanitarian	ADJ
issue-3060	23	31	aid	aid	NOUN
issue-3060	23	32	"	"	PUNCT
issue-3060	23	33	,	,	PUNCT
issue-3060	23	34	etc	etc	X
issue-3060	23	35	.	.	X
issue-3060	23	36	)	)	PUNCT
issue-3060	23	37	.	.	PUNCT
issue-3060	24	1	although	although	SCONJ
issue-3060	24	2	indications	indication	NOUN
issue-3060	24	3	suggest	suggest	VERB
issue-3060	24	4	potential	potential	ADJ
issue-3060	24	5	stabilisation	stabilisation	NOUN
issue-3060	24	6	or	or	CCONJ
issue-3060	24	7	a	a	DET
issue-3060	24	8	marginal	marginal	ADJ
issue-3060	24	9	decline	decline	NOUN
issue-3060	24	10	in	in	ADP
issue-3060	24	11	2024	2024	NUM
issue-3060	24	12	-	-	SYM
issue-3060	24	13	2025	2025	NUM
issue-3060	24	14	,	,	PUNCT
issue-3060	24	15	the	the	DET
issue-3060	24	16	aggregate	aggregate	ADJ
issue-3060	24	17	level	level	NOUN
issue-3060	24	18	of	of	ADP
issue-3060	24	19	fraud	fraud	NOUN
issue-3060	24	20	persists	persist	VERB
issue-3060	24	21	at	at	ADP
issue-3060	24	22	a	a	DET
issue-3060	24	23	remarkably	remarkably	ADV
issue-3060	24	24	elevated	elevate	VERB
issue-3060	24	25	position	position	NOUN
issue-3060	24	26	in	in	ADP
issue-3060	24	27	comparison	comparison	NOUN
issue-3060	24	28	to	to	ADP
issue-3060	24	29	the	the	DET
issue-3060	24	30	pre	pre	ADJ
issue-3060	24	31	-	-	ADJ
issue-3060	24	32	war	war	ADJ
issue-3060	24	33	era	era	NOUN
issue-3060	24	34	,	,	PUNCT
issue-3060	24	35	underscoring	underscore	VERB
issue-3060	24	36	the	the	DET
issue-3060	24	37	pressing	press	VERB
issue-3060	24	38	imperative	imperative	NOUN
issue-3060	24	39	to	to	PART
issue-3060	24	40	fortify	fortify	VERB
issue-3060	24	41	countermeasures	countermeasure	NOUN
issue-3060	24	42	against	against	ADP
issue-3060	24	43	fraud	fraud	NOUN
issue-3060	24	44	,	,	PUNCT
issue-3060	24	45	especially	especially	ADV
issue-3060	24	46	in	in	ADP
issue-3060	24	47	the	the	DET
issue-3060	24	48	context	context	NOUN
issue-3060	24	49	of	of	ADP
issue-3060	24	50	the	the	DET
issue-3060	24	51	accelerated	accelerate	VERB
issue-3060	24	52	advancement	advancement	NOUN
issue-3060	24	53	of	of	ADP
issue-3060	24	54	information	information	NOUN
issue-3060	24	55	technologies	technology	NOUN
issue-3060	24	56	.	.	PUNCT
issue-3060	25	1	with	with	ADP
issue-3060	25	2	regard	regard	NOUN
issue-3060	25	3	to	to	ADP
issue-3060	25	4	statistics	statistic	NOUN
issue-3060	25	5	on	on	ADP
issue-3060	25	6	financial	financial	ADJ
issue-3060	25	7	fraud	fraud	NOUN
issue-3060	25	8	,	,	PUNCT
issue-3060	25	9	one	one	PRON
issue-3060	25	10	can	can	AUX
issue-3060	25	11	note	note	VERB
issue-3060	25	12	that	that	SCONJ
issue-3060	25	13	after	after	ADP
issue-3060	25	14	a	a	DET
issue-3060	25	15	significant	significant	ADJ
issue-3060	25	16	decrease	decrease	NOUN
issue-3060	25	17	in	in	ADP
issue-3060	25	18	the	the	DET
issue-3060	25	19	number	number	NOUN
issue-3060	25	20	of	of	ADP
issue-3060	25	21	criminal	criminal	ADJ
issue-3060	25	22	offences	offence	NOUN
issue-3060	25	23	registered	register	VERB
issue-3060	25	24	under	under	ADP
issue-3060	25	25	article	article	NOUN
issue-3060	25	26	222	222	NUM
issue-3060	25	27	of	of	ADP
issue-3060	25	28	the	the	DET
issue-3060	25	29	criminal	criminal	ADJ
issue-3060	25	30	code	code	NOUN
issue-3060	25	31	of	of	ADP
issue-3060	25	32	ukraine	ukraine	NOUN
issue-3060	25	33	in	in	ADP
issue-3060	25	34	2022	2022	NUM
issue-3060	25	35	,	,	PUNCT
issue-3060	25	36	since	since	SCONJ
issue-3060	25	37	2023	2023	NUM
issue-3060	25	38	,	,	PUNCT
issue-3060	25	39	there	there	PRON
issue-3060	25	40	has	have	AUX
issue-3060	25	41	been	be	AUX
issue-3060	25	42	a	a	DET
issue-3060	25	43	trend	trend	NOUN
issue-3060	25	44	towards	towards	ADP
issue-3060	25	45	an	an	DET
issue-3060	25	46	increase	increase	NOUN
issue-3060	25	47	in	in	ADP
issue-3060	25	48	the	the	DET
issue-3060	25	49	number	number	NOUN
issue-3060	25	50	of	of	ADP
issue-3060	25	51	cases	case	NOUN
issue-3060	25	52	of	of	ADP
issue-3060	25	53	financial	financial	ADJ
issue-3060	25	54	fraud	fraud	NOUN
issue-3060	25	55	,	,	PUNCT
issue-3060	25	56	although	although	SCONJ
issue-3060	25	57	current	current	ADJ
issue-3060	25	58	figures	figure	NOUN
issue-3060	25	59	are	be	AUX
issue-3060	25	60	still	still	ADV
issue-3060	25	61	lower	low	ADJ
issue-3060	25	62	than	than	ADP
issue-3060	25	63	in	in	ADP
issue-3060	25	64	2021	2021	NUM
issue-3060	25	65	.	.	PUNCT
issue-3060	26	1	consequently	consequently	ADV
issue-3060	26	2	,	,	PUNCT
issue-3060	26	3	the	the	DET
issue-3060	26	4	analysis	analysis	NOUN
issue-3060	26	5	of	of	ADP
issue-3060	26	6	the	the	DET
issue-3060	26	7	criminallegal	criminallegal	ADJ
issue-3060	26	8	characteristics	characteristic	NOUN
issue-3060	26	9	of	of	ADP
issue-3060	26	10	fraud	fraud	NOUN
issue-3060	26	11	involving	involve	VERB
issue-3060	26	12	financial	financial	ADJ
issue-3060	26	13	resources	resource	NOUN
issue-3060	26	14	in	in	ADP
issue-3060	26	15	the	the	DET
issue-3060	26	16	context	context	NOUN
issue-3060	26	17	of	of	ADP
issue-3060	26	18	the	the	DET
issue-3060	26	19	development	development	NOUN
issue-3060	26	20	of	of	ADP
issue-3060	26	21	information	information	NOUN
issue-3060	26	22	technologies	technology	NOUN
issue-3060	26	23	is	be	AUX
issue-3060	26	24	of	of	ADP
issue-3060	26	25	paramount	paramount	ADJ
issue-3060	26	26	importance	importance	NOUN
issue-3060	26	27	.	.	PUNCT
issue-3060	27	1	as	as	SCONJ
issue-3060	27	2	statistical	statistical	ADJ
issue-3060	27	3	data	datum	NOUN
issue-3060	27	4	demonstrate	demonstrate	VERB
issue-3060	27	5	a	a	DET
issue-3060	27	6	worrisome	worrisome	ADJ
issue-3060	27	7	trend	trend	NOUN
issue-3060	27	8	towards	towards	ADP
issue-3060	27	9	an	an	DET
issue-3060	27	10	increase	increase	NOUN
issue-3060	27	11	in	in	ADP
issue-3060	27	12	fraud	fraud	NOUN
issue-3060	27	13	in	in	ADP
issue-3060	27	14	ukraine	ukraine	NOUN
issue-3060	27	15	,	,	PUNCT
issue-3060	27	16	this	this	PRON
issue-3060	27	17	underscores	underscore	VERB
issue-3060	27	18	the	the	DET
issue-3060	27	19	pressing	press	VERB
issue-3060	27	20	need	need	NOUN
issue-3060	27	21	to	to	PART
issue-3060	27	22	fortify	fortify	VERB
issue-3060	27	23	measures	measure	NOUN
issue-3060	27	24	to	to	PART
issue-3060	27	25	combat	combat	VERB
issue-3060	27	26	this	this	DET
issue-3060	27	27	type	type	NOUN
issue-3060	27	28	of	of	ADP
issue-3060	27	29	crime	crime	NOUN
issue-3060	27	30	(	(	PUNCT
issue-3060	27	31	shkuta	shkuta	ADJ
issue-3060	27	32	,	,	PUNCT
issue-3060	27	33	2022	2022	NUM
issue-3060	27	34	)	)	PUNCT
issue-3060	27	35	.	.	PUNCT
issue-3060	28	1	analysis	analysis	NOUN
issue-3060	28	2	of	of	ADP
issue-3060	28	3	recent	recent	ADJ
issue-3060	28	4	research	research	NOUN
issue-3060	28	5	and	and	CCONJ
issue-3060	28	6	publications	publication	NOUN
issue-3060	28	7	.	.	PUNCT
issue-3060	29	1	the	the	DET
issue-3060	29	2	present	present	ADJ
issue-3060	29	3	study	study	NOUN
issue-3060	29	4	undertakes	undertake	VERB
issue-3060	29	5	an	an	DET
issue-3060	29	6	analysis	analysis	NOUN
issue-3060	29	7	of	of	ADP
issue-3060	29	8	the	the	DET
issue-3060	29	9	latest	late	ADJ
issue-3060	29	10	research	research	NOUN
issue-3060	29	11	in	in	ADP
issue-3060	29	12	the	the	DET
issue-3060	29	13	field	field	NOUN
issue-3060	29	14	of	of	ADP
issue-3060	29	15	criminal	criminal	ADJ
issue-3060	29	16	-	-	PUNCT
issue-3060	29	17	legal	legal	ADJ
issue-3060	29	18	characteristics	characteristic	NOUN
issue-3060	29	19	of	of	ADP
issue-3060	29	20	fraud	fraud	NOUN
issue-3060	29	21	with	with	ADP
issue-3060	29	22	financial	financial	ADJ
issue-3060	29	23	resources	resource	NOUN
issue-3060	29	24	in	in	ADP
issue-3060	29	25	the	the	DET
issue-3060	29	26	context	context	NOUN
issue-3060	29	27	of	of	ADP
issue-3060	29	28	the	the	DET
issue-3060	29	29	development	development	NOUN
issue-3060	29	30	of	of	ADP
issue-3060	29	31	information	information	NOUN
issue-3060	29	32	technologies	technology	NOUN
issue-3060	29	33	.	.	PUNCT
issue-3060	30	1	it	it	PRON
issue-3060	30	2	has	have	AUX
issue-3060	30	3	been	be	AUX
issue-3060	30	4	determined	determine	VERB
issue-3060	30	5	that	that	SCONJ
issue-3060	30	6	scientists	scientist	NOUN
issue-3060	30	7	should	should	AUX
issue-3060	30	8	focus	focus	VERB
issue-3060	30	9	on	on	ADP
issue-3060	30	10	adapting	adapt	VERB
issue-3060	30	11	the	the	DET
issue-3060	30	12	legal	legal	ADJ
issue-3060	30	13	system	system	NOUN
issue-3060	30	14	to	to	ADP
issue-3060	30	15	the	the	DET
issue-3060	30	16	modern	modern	ADJ
issue-3060	30	17	challenges	challenge	NOUN
issue-3060	30	18	posed	pose	VERB
issue-3060	30	19	by	by	ADP
issue-3060	30	20	cybercrime	cybercrime	NOUN
issue-3060	30	21	,	,	PUNCT
issue-3060	30	22	as	as	ADV
issue-3060	30	23	well	well	ADV
issue-3060	30	24	as	as	ADP
issue-3060	30	25	developing	develop	VERB
issue-3060	30	26	new	new	ADJ
issue-3060	30	27	mechanisms	mechanism	NOUN
issue-3060	30	28	for	for	ADP
issue-3060	30	29	counteracting	counteract	VERB
issue-3060	30	30	criminal	criminal	ADJ
issue-3060	30	31	law	law	NOUN
issue-3060	30	32	.	.	PUNCT
issue-3060	31	1	in	in	ADP
issue-3060	31	2	particular	particular	ADJ
issue-3060	31	3	,	,	PUNCT
issue-3060	31	4	n.v	n.v	PROPN
issue-3060	31	5	.	.	PROPN
issue-3060	31	6	golovey	golovey	PROPN
issue-3060	31	7	's	's	PART
issue-3060	31	8	work	work	NOUN
issue-3060	31	9	explores	explore	VERB
issue-3060	31	10	the	the	DET
issue-3060	31	11	criminal	criminal	ADJ
issue-3060	31	12	law	law	NOUN
issue-3060	31	13	and	and	CCONJ
issue-3060	31	14	criminological	criminological	ADJ
issue-3060	31	15	characteristics	characteristic	NOUN
issue-3060	31	16	of	of	ADP
issue-3060	31	17	fraud	fraud	NOUN
issue-3060	31	18	,	,	PUNCT
issue-3060	31	19	while	while	SCONJ
issue-3060	31	20	d.	d.	PROPN
issue-3060	31	21	fomenko	fomenko	PROPN
issue-3060	31	22	and	and	CCONJ
issue-3060	31	23	n.	n.	PROPN
issue-3060	31	24	tymoshenko	tymoshenko	PROPN
issue-3060	31	25	analyse	analyse	VERB
issue-3060	31	26	the	the	DET
issue-3060	31	27	concept	concept	NOUN
issue-3060	31	28	of	of	ADP
issue-3060	31	29	fraud	fraud	NOUN
issue-3060	31	30	and	and	CCONJ
issue-3060	31	31	its	its	PRON
issue-3060	31	32	features	feature	NOUN
issue-3060	31	33	.	.	PUNCT
issue-3060	32	1	the	the	DET
issue-3060	32	2	studies	study	NOUN
issue-3060	32	3	of	of	ADP
issue-3060	32	4	g.s	g.s	PROPN
issue-3060	32	5	.	.	PROPN
issue-3060	32	6	reznichenko	reznichenko	PROPN
issue-3060	32	7	and	and	CCONJ
issue-3060	32	8	i.m	i.m	PROPN
issue-3060	32	9	.	.	PROPN
issue-3060	32	10	chekmareva	chekmareva	VERB
issue-3060	32	11	focus	focus	NOUN
issue-3060	32	12	on	on	ADP
issue-3060	32	13	the	the	DET
issue-3060	32	14	features	feature	NOUN
issue-3060	32	15	of	of	ADP
issue-3060	32	16	the	the	DET
issue-3060	32	17	qualification	qualification	NOUN
issue-3060	32	18	of	of	ADP
issue-3060	32	19	fraud	fraud	NOUN
issue-3060	32	20	committed	commit	VERB
issue-3060	32	21	through	through	ADP
issue-3060	32	22	illegal	illegal	ADJ
issue-3060	32	23	operations	operation	NOUN
issue-3060	32	24	using	use	VERB
issue-3060	32	25	electronic	electronic	ADJ
issue-3060	32	26	computing	computing	NOUN
issue-3060	32	27	equipment	equipment	NOUN
issue-3060	32	28	,	,	PUNCT
issue-3060	32	29	and	and	CCONJ
issue-3060	32	30	y.a	y.a	PROPN
issue-3060	32	31	.	.	PROPN
issue-3060	32	32	dorohina	dorohina	PROPN
issue-3060	32	33	and	and	CCONJ
issue-3060	32	34	a.o	a.o	PROPN
issue-3060	32	35	.	.	PROPN
issue-3060	32	36	ilyashko	ilyashko	PROPN
issue-3060	32	37	examine	examine	VERB
issue-3060	32	38	the	the	DET
issue-3060	32	39	individual	individual	ADJ
issue-3060	32	40	needs	need	NOUN
issue-3060	32	41	of	of	ADP
issue-3060	32	42	distinguishing	distinguish	VERB
issue-3060	32	43	fraud	fraud	NOUN
issue-3060	32	44	from	from	ADP
issue-3060	32	45	fraud	fraud	NOUN
issue-3060	32	46	with	with	ADP
issue-3060	32	47	financial	financial	ADJ
issue-3060	32	48	resources	resource	NOUN
issue-3060	32	49	.	.	PUNCT
issue-3060	33	1	recent	recent	ADJ
issue-3060	33	2	research	research	NOUN
issue-3060	33	3	in	in	ADP
issue-3060	33	4	this	this	DET
issue-3060	33	5	area	area	NOUN
issue-3060	33	6	has	have	AUX
issue-3060	33	7	emphasised	emphasise	VERB
issue-3060	33	8	the	the	DET
issue-3060	33	9	importance	importance	NOUN
issue-3060	33	10	of	of	ADP
issue-3060	33	11	a	a	DET
issue-3060	33	12	deep	deep	ADJ
issue-3060	33	13	analysis	analysis	NOUN
issue-3060	33	14	of	of	ADP
issue-3060	33	15	the	the	DET
issue-3060	33	16	objective	objective	ADJ
issue-3060	33	17	and	and	CCONJ
issue-3060	33	18	subjective	subjective	ADJ
issue-3060	33	19	aspects	aspect	NOUN
issue-3060	33	20	of	of	ADP
issue-3060	33	21	this	this	DET
issue-3060	33	22	type	type	NOUN
issue-3060	33	23	of	of	ADP
issue-3060	33	24	criminal	criminal	ADJ
issue-3060	33	25	offence	offence	NOUN
issue-3060	33	26	,	,	PUNCT
issue-3060	33	27	as	as	ADV
issue-3060	33	28	well	well	ADV
issue-3060	33	29	as	as	ADP
issue-3060	33	30	the	the	DET
issue-3060	33	31	development	development	NOUN
issue-3060	33	32	of	of	ADP
issue-3060	33	33	effective	effective	ADJ
issue-3060	33	34	mechanisms	mechanism	NOUN
issue-3060	33	35	for	for	ADP
issue-3060	33	36	its	its	PRON
issue-3060	33	37	qualification	qualification	NOUN
issue-3060	33	38	and	and	CCONJ
issue-3060	33	39	proof	proof	NOUN
issue-3060	33	40	to	to	PART
issue-3060	33	41	protect	protect	VERB
issue-3060	33	42	the	the	DET
issue-3060	33	43	financial	financial	ADJ
issue-3060	33	44	security	security	NOUN
issue-3060	33	45	of	of	ADP
issue-3060	33	46	the	the	DET
issue-3060	33	47	state	state	NOUN
issue-3060	33	48	,	,	PUNCT
issue-3060	33	49	legal	legal	ADJ
issue-3060	33	50	entities	entity	NOUN
issue-3060	33	51	and	and	CCONJ
issue-3060	33	52	individuals	individual	NOUN
issue-3060	33	53	in	in	ADP
issue-3060	33	54	the	the	DET
issue-3060	33	55	context	context	NOUN
issue-3060	33	56	of	of	ADP
issue-3060	33	57	the	the	DET
issue-3060	33	58	rapid	rapid	ADJ
issue-3060	33	59	evolution	evolution	NOUN
issue-3060	33	60	of	of	ADP
issue-3060	33	61	cybercrime	cybercrime	NOUN
issue-3060	33	62	(	(	PUNCT
issue-3060	33	63	dorohina	dorohina	PROPN
issue-3060	33	64	,	,	PUNCT
issue-3060	33	65	2019	2019	NUM
issue-3060	33	66	)	)	PUNCT
issue-3060	33	67	.	.	PUNCT
issue-3060	34	1	the	the	DET
issue-3060	34	2	purpose	purpose	NOUN
issue-3060	34	3	of	of	ADP
issue-3060	34	4	the	the	DET
issue-3060	34	5	present	present	ADJ
issue-3060	34	6	article	article	NOUN
issue-3060	34	7	is	be	AUX
issue-3060	34	8	to	to	PART
issue-3060	34	9	undertake	undertake	VERB
issue-3060	34	10	a	a	DET
issue-3060	34	11	criminal	criminal	ADJ
issue-3060	34	12	-	-	PUNCT
issue-3060	34	13	legal	legal	ADJ
issue-3060	34	14	characterisation	characterisation	NOUN
issue-3060	34	15	of	of	ADP
issue-3060	34	16	fraud	fraud	NOUN
issue-3060	34	17	involving	involve	VERB
issue-3060	34	18	financial	financial	ADJ
issue-3060	34	19	resources	resource	NOUN
issue-3060	34	20	in	in	ADP
issue-3060	34	21	the	the	DET
issue-3060	34	22	context	context	NOUN
issue-3060	34	23	of	of	ADP
issue-3060	34	24	the	the	DET
issue-3060	34	25	development	development	NOUN
issue-3060	34	26	of	of	ADP
issue-3060	34	27	information	information	NOUN
issue-3060	34	28	technologies	technology	NOUN
issue-3060	34	29	.	.	PUNCT
issue-3060	35	1	2	2	X
issue-3060	35	2	.	.	X
issue-3060	35	3	literature	literature	NOUN
issue-3060	35	4	review	review	NOUN
issue-3060	35	5	considering	consider	VERB
issue-3060	35	6	the	the	DET
issue-3060	35	7	extremely	extremely	ADV
issue-3060	35	8	acute	acute	ADJ
issue-3060	35	9	problem	problem	NOUN
issue-3060	35	10	of	of	ADP
issue-3060	35	11	updating	update	VERB
issue-3060	35	12	,	,	PUNCT
issue-3060	35	13	improving	improve	VERB
issue-3060	35	14	,	,	PUNCT
issue-3060	35	15	revising	revising	NOUN
issue-3060	35	16	,	,	PUNCT
issue-3060	35	17	and	and	CCONJ
issue-3060	35	18	expanding	expand	VERB
issue-3060	35	19	the	the	DET
issue-3060	35	20	legislative	legislative	ADJ
issue-3060	35	21	framework	framework	NOUN
issue-3060	35	22	for	for	ADP
issue-3060	35	23	preventing	prevent	VERB
issue-3060	35	24	cross	cross	ADJ
issue-3060	35	25	-	-	ADJ
issue-3060	35	26	border	border	ADJ
issue-3060	35	27	economic	economic	ADJ
issue-3060	35	28	crime	crime	NOUN
issue-3060	35	29	,	,	PUNCT
issue-3060	35	30	as	as	ADV
issue-3060	35	31	well	well	ADV
issue-3060	35	32	as	as	ADP
issue-3060	35	33	neutralising	neutralise	VERB
issue-3060	35	34	the	the	DET
issue-3060	35	35	causes	cause	NOUN
issue-3060	35	36	and	and	CCONJ
issue-3060	35	37	conditions	condition	NOUN
issue-3060	35	38	that	that	PRON
issue-3060	35	39	give	give	VERB
issue-3060	35	40	rise	rise	NOUN
issue-3060	35	41	to	to	ADP
issue-3060	35	42	such	such	ADJ
issue-3060	35	43	criminal	criminal	ADJ
issue-3060	35	44	offences	offence	NOUN
issue-3060	35	45	under	under	ADP
issue-3060	35	46	martial	martial	ADJ
issue-3060	35	47	law	law	NOUN
issue-3060	35	48	in	in	ADP
issue-3060	35	49	ukraine	ukraine	NOUN
issue-3060	35	50	,	,	PUNCT
issue-3060	35	51	and	and	CCONJ
issue-3060	35	52	blocking	block	VERB
issue-3060	35	53	the	the	DET
issue-3060	35	54	channels	channel	NOUN
issue-3060	35	55	,	,	PUNCT
issue-3060	35	56	sources	source	NOUN
issue-3060	35	57	,	,	PUNCT
issue-3060	35	58	and	and	CCONJ
issue-3060	35	59	opportunities	opportunity	NOUN
issue-3060	35	60	for	for	ADP
issue-3060	35	61	their	their	PRON
issue-3060	35	62	commission	commission	NOUN
issue-3060	35	63	,	,	PUNCT
issue-3060	35	64	an	an	DET
issue-3060	35	65	important	important	ADJ
issue-3060	35	66	direction	direction	NOUN
issue-3060	35	67	for	for	ADP
issue-3060	35	68	enhancing	enhance	VERB
issue-3060	35	69	counteraction	counteraction	NOUN
issue-3060	35	70	efforts	effort	NOUN
issue-3060	35	71	lies	lie	VERB
issue-3060	35	72	in	in	ADP
issue-3060	35	73	the	the	DET
issue-3060	35	74	theoretical	theoretical	ADJ
issue-3060	35	75	development	development	NOUN
issue-3060	35	76	of	of	ADP
issue-3060	35	77	the	the	DET
issue-3060	35	78	issues	issue	NOUN
issue-3060	35	79	raised	raise	VERB
issue-3060	35	80	.	.	PUNCT
issue-3060	36	1	a	a	DET
issue-3060	36	2	significant	significant	ADJ
issue-3060	36	3	contribution	contribution	NOUN
issue-3060	36	4	to	to	ADP
issue-3060	36	5	this	this	DET
issue-3060	36	6	field	field	NOUN
issue-3060	36	7	has	have	AUX
issue-3060	36	8	been	be	AUX
issue-3060	36	9	made	make	VERB
issue-3060	36	10	by	by	ADP
issue-3060	36	11	the	the	DET
issue-3060	36	12	following	follow	VERB
issue-3060	36	13	domestic	domestic	ADJ
issue-3060	36	14	scholars	scholar	NOUN
issue-3060	36	15	:	:	PUNCT
issue-3060	36	16	v.	v.	PROPN
issue-3060	36	17	v.	v.	ADP
issue-3060	36	18	babanina	babanina	ADJ
issue-3060	36	19	,	,	PUNCT
issue-3060	36	20	a.	a.	NOUN
issue-3060	36	21	m.	m.	NOUN
issue-3060	36	22	babenko	babenko	PROPN
issue-3060	36	23	,	,	PUNCT
issue-3060	36	24	v.	v.	ADP
issue-3060	36	25	m.	m.	PROPN
issue-3060	36	26	bilokonev	bilokonev	PROPN
issue-3060	36	27	,	,	PUNCT
issue-3060	36	28	i.	i.	PROPN
issue-3060	36	29	v.	v.	PROPN
issue-3060	36	30	bodnar	bodnar	PROPN
issue-3060	36	31	,	,	PUNCT
issue-3060	36	32	v.	v.	PROPN
issue-3060	36	33	v.	v.	PROPN
issue-3060	36	34	bondarev	bondarev	PROPN
issue-3060	36	35	,	,	PUNCT
issue-3060	36	36	v.	v.	ADP
issue-3060	36	37	o.	o.	PROPN
issue-3060	36	38	bugaev	bugaev	PROPN
issue-3060	36	39	,	,	PUNCT
issue-3060	36	40	m.	m.	PROPN
issue-3060	36	41	b.	b.	PROPN
issue-3060	36	42	golovko	golovko	PROPN
issue-3060	36	43	,	,	PUNCT
issue-3060	36	44	table	table	NOUN
issue-3060	36	45	1	1	NUM
issue-3060	36	46	indicators	indicator	NOUN
issue-3060	36	47	of	of	ADP
issue-3060	36	48	registered	register	VERB
issue-3060	36	49	cases	case	NOUN
issue-3060	36	50	of	of	ADP
issue-3060	36	51	fraud	fraud	NOUN
issue-3060	36	52	and	and	CCONJ
issue-3060	36	53	abuse	abuse	NOUN
issue-3060	36	54	of	of	ADP
issue-3060	36	55	financial	financial	ADJ
issue-3060	36	56	resources	resource	NOUN
issue-3060	36	57	in	in	ADP
issue-3060	36	58	ukraine	ukraine	NOUN
issue-3060	36	59	for	for	ADP
issue-3060	36	60	the	the	DET
issue-3060	36	61	period	period	NOUN
issue-3060	36	62	2021	2021	NUM
issue-3060	36	63	–	–	PUNCT
issue-3060	36	64	first	first	ADV
issue-3060	36	65	half	half	NOUN
issue-3060	36	66	of	of	ADP
issue-3060	36	67	2025	2025	NUM
issue-3060	36	68	2021	2021	NUM
issue-3060	36	69	2022	2022	NUM
issue-3060	36	70	2023	2023	NUM
issue-3060	36	71	2024	2024	NUM
issue-3060	36	72	first	first	ADJ
issue-3060	36	73	half	half	NOUN
issue-3060	36	74	of	of	ADP
issue-3060	36	75	2025	2025	NUM
issue-3060	36	76	article	article	NOUN
issue-3060	36	77	190	190	NUM
issue-3060	36	78	of	of	ADP
issue-3060	36	79	the	the	DET
issue-3060	36	80	criminal	criminal	ADJ
issue-3060	36	81	code	code	NOUN
issue-3060	36	82	of	of	ADP
issue-3060	36	83	ukraine	ukraine	PROPN
issue-3060	36	84	23847	23847	NUM
issue-3060	36	85	32086	32086	NUM
issue-3060	36	86	82609	82609	NUM
issue-3060	36	87	64978	64978	NUM
issue-3060	36	88	28448	28448	NUM
issue-3060	36	89	article	article	NOUN
issue-3060	36	90	122	122	NUM
issue-3060	36	91	of	of	ADP
issue-3060	36	92	the	the	DET
issue-3060	36	93	criminal	criminal	ADJ
issue-3060	36	94	code	code	NOUN
issue-3060	36	95	of	of	ADP
issue-3060	36	96	ukraine	ukraine	NOUN
issue-3060	36	97	147	147	NUM
issue-3060	36	98	7	7	NUM
issue-3060	36	99	31	31	NUM
issue-3060	36	100	76	76	NUM
issue-3060	36	101	43	43	NUM
issue-3060	36	102	source	source	NOUN
issue-3060	36	103	:	:	PUNCT
issue-3060	36	104	based	base	VERB
issue-3060	36	105	on	on	ADP
issue-3060	36	106	materials	material	NOUN
issue-3060	36	107	from	from	ADP
issue-3060	36	108	the	the	DET
issue-3060	36	109	prosecutor	prosecutor	NOUN
issue-3060	36	110	general	general	NOUN
issue-3060	36	111	's	's	PART
issue-3060	36	112	office	office	NOUN
issue-3060	36	113	baltic	baltic	PROPN
issue-3060	36	114	journal	journal	PROPN
issue-3060	36	115	of	of	ADP
issue-3060	36	116	economic	economic	ADJ
issue-3060	36	117	studies	study	NOUN
issue-3060	36	118	407	407	NUM
issue-3060	36	119	vol	vol	NOUN
issue-3060	36	120	.	.	PUNCT
issue-3060	37	1	11	11	NUM
issue-3060	38	1	no	no	NOUN
issue-3060	38	2	.	.	NOUN
issue-3060	38	3	4	4	NUM
issue-3060	38	4	,	,	PUNCT
issue-3060	38	5	2025	2025	NUM
issue-3060	38	6	n.	n.	PROPN
issue-3060	38	7	a.	a.	PROPN
issue-3060	38	8	dmytrenko	dmytrenko	PROPN
issue-3060	38	9	,	,	PUNCT
issue-3060	38	10	s.	s.	PROPN
issue-3060	38	11	f.	f.	PROPN
issue-3060	38	12	denisov	denisov	PROPN
issue-3060	38	13	,	,	PUNCT
issue-3060	38	14	i.	i.	PROPN
issue-3060	38	15	m.	m.	PROPN
issue-3060	38	16	koropatnik	koropatnik	PROPN
issue-3060	38	17	,	,	PUNCT
issue-3060	38	18	ya	ya	PROPN
issue-3060	38	19	.	.	PUNCT
issue-3060	38	20	s.	s.	PROPN
issue-3060	38	21	kulkina	kulkina	PROPN
issue-3060	38	22	,	,	PUNCT
issue-3060	38	23	yu	yu	PROPN
issue-3060	38	24	.	.	PROPN
issue-3060	38	25	b.	b.	PROPN
issue-3060	38	26	kurylyuk	kurylyuk	PROPN
issue-3060	38	27	,	,	PUNCT
issue-3060	39	1	i.	i.	PROPN
issue-3060	39	2	i.	i.	PROPN
issue-3060	39	3	t.	t.	PROPN
issue-3060	39	4	b.	b.	PROPN
issue-3060	39	5	nikolayenko	nikolayenko	PROPN
issue-3060	39	6	,	,	PUNCT
issue-3060	39	7	a.	a.	PROPN
issue-3060	39	8	s.	s.	PROPN
issue-3060	39	9	ovcharenko	ovcharenko	PROPN
issue-3060	39	10	,	,	PUNCT
issue-3060	39	11	m.	m.	PROPN
issue-3060	39	12	i.	i.	PROPN
issue-3060	39	13	panov	panov	PROPN
issue-3060	39	14	,	,	PUNCT
issue-3060	39	15	o.	o.	PROPN
issue-3060	39	16	r.	r.	PROPN
issue-3060	39	17	polegenka	polegenka	PROPN
issue-3060	39	18	,	,	PUNCT
issue-3060	39	19	a.	a.	PROPN
issue-3060	39	20	o.	o.	PROPN
issue-3060	39	21	reva	reva	PROPN
issue-3060	39	22	,	,	PUNCT
issue-3060	39	23	o.	o.	PROPN
issue-3060	39	24	m.	m.	PROPN
issue-3060	39	25	sarnavskyi	sarnavskyi	PROPN
issue-3060	39	26	,	,	PUNCT
issue-3060	39	27	v.	v.	ADP
issue-3060	39	28	m.	m.	NOUN
issue-3060	39	29	stratonov	stratonov	PROPN
issue-3060	39	30	,	,	PUNCT
issue-3060	39	31	e.	e.	PROPN
issue-3060	39	32	l.	l.	PROPN
issue-3060	39	33	streltsov	streltsov	PROPN
issue-3060	39	34	,	,	PUNCT
issue-3060	39	35	s.	s.	PROPN
issue-3060	39	36	o.	o.	PROPN
issue-3060	39	37	kharitonov	kharitonov	PROPN
issue-3060	39	38	,	,	PUNCT
issue-3060	39	39	i.	i.	PROPN
issue-3060	39	40	o.	o.	PROPN
issue-3060	39	41	khar	khar	PROPN
issue-3060	39	42	,	,	PUNCT
issue-3060	39	43	g.	g.	PROPN
issue-3060	39	44	i.	i.	PROPN
issue-3060	39	45	changuli	changuli	PROPN
issue-3060	39	46	,	,	PUNCT
issue-3060	39	47	v.	v.	PROPN
issue-3060	39	48	v.	v.	ADP
issue-3060	39	49	shablystyi	shablystyi	NOUN
issue-3060	39	50	,	,	PUNCT
issue-3060	39	51	o.	o.	PROPN
issue-3060	39	52	o.	o.	PROPN
issue-3060	39	53	shkuta	shkuta	PROPN
issue-3060	39	54	,	,	PUNCT
issue-3060	39	55	among	among	ADP
issue-3060	39	56	others	other	NOUN
issue-3060	39	57	.	.	PUNCT
issue-3060	40	1	3	3	X
issue-3060	40	2	.	.	X
issue-3060	40	3	materials	material	NOUN
issue-3060	40	4	and	and	CCONJ
issue-3060	40	5	methods	method	NOUN
issue-3060	40	6	the	the	DET
issue-3060	40	7	present	present	ADJ
issue-3060	40	8	study	study	NOUN
issue-3060	40	9	draws	draw	VERB
issue-3060	40	10	upon	upon	SCONJ
issue-3060	40	11	the	the	DET
issue-3060	40	12	extant	extant	ADJ
issue-3060	40	13	body	body	NOUN
issue-3060	40	14	of	of	ADP
issue-3060	40	15	research	research	NOUN
issue-3060	40	16	conducted	conduct	VERB
issue-3060	40	17	by	by	ADP
issue-3060	40	18	scholars	scholar	NOUN
issue-3060	40	19	from	from	ADP
issue-3060	40	20	ukraine	ukraine	PROPN
issue-3060	40	21	and	and	CCONJ
issue-3060	40	22	other	other	ADJ
issue-3060	40	23	countries	country	NOUN
issue-3060	40	24	,	,	PUNCT
issue-3060	40	25	which	which	PRON
issue-3060	40	26	has	have	AUX
issue-3060	40	27	sought	seek	VERB
issue-3060	40	28	to	to	PART
issue-3060	40	29	explore	explore	VERB
issue-3060	40	30	methodological	methodological	ADJ
issue-3060	40	31	approaches	approach	NOUN
issue-3060	40	32	to	to	ADP
issue-3060	40	33	understanding	understand	VERB
issue-3060	40	34	the	the	DET
issue-3060	40	35	issues	issue	NOUN
issue-3060	40	36	involved	involve	VERB
issue-3060	40	37	in	in	ADP
issue-3060	40	38	the	the	DET
issue-3060	40	39	prevention	prevention	NOUN
issue-3060	40	40	of	of	ADP
issue-3060	40	41	crime	crime	NOUN
issue-3060	40	42	.	.	PUNCT
issue-3060	41	1	the	the	DET
issue-3060	41	2	present	present	ADJ
issue-3060	41	3	study	study	NOUN
issue-3060	41	4	employed	employ	VERB
issue-3060	41	5	a	a	DET
issue-3060	41	6	combination	combination	NOUN
issue-3060	41	7	of	of	ADP
issue-3060	41	8	general	general	ADJ
issue-3060	41	9	scientific	scientific	ADJ
issue-3060	41	10	and	and	CCONJ
issue-3060	41	11	specialised	specialised	ADJ
issue-3060	41	12	methods	method	NOUN
issue-3060	41	13	.	.	PUNCT
issue-3060	42	1	in	in	ADP
issue-3060	42	2	particular	particular	ADJ
issue-3060	42	3	,	,	PUNCT
issue-3060	42	4	hermeneutic	hermeneutic	ADJ
issue-3060	42	5	methods	method	NOUN
issue-3060	42	6	were	be	AUX
issue-3060	42	7	utilised	utilise	VERB
issue-3060	42	8	for	for	ADP
issue-3060	42	9	the	the	DET
issue-3060	42	10	cognitive	cognitive	ADJ
issue-3060	42	11	interpretation	interpretation	NOUN
issue-3060	42	12	of	of	ADP
issue-3060	42	13	scientific	scientific	ADJ
issue-3060	42	14	articles	article	NOUN
issue-3060	42	15	,	,	PUNCT
issue-3060	42	16	monographs	monograph	NOUN
issue-3060	42	17	,	,	PUNCT
issue-3060	42	18	and	and	CCONJ
issue-3060	42	19	educational	educational	ADJ
issue-3060	42	20	materials	material	NOUN
issue-3060	42	21	,	,	PUNCT
issue-3060	42	22	with	with	ADP
issue-3060	42	23	the	the	DET
issue-3060	42	24	aim	aim	NOUN
issue-3060	42	25	of	of	ADP
issue-3060	42	26	elucidating	elucidate	VERB
issue-3060	42	27	the	the	DET
issue-3060	42	28	content	content	NOUN
issue-3060	42	29	of	of	ADP
issue-3060	42	30	the	the	DET
issue-3060	42	31	issues	issue	NOUN
issue-3060	42	32	raised	raise	VERB
issue-3060	42	33	.	.	PUNCT
issue-3060	43	1	furthermore	furthermore	ADV
issue-3060	43	2	,	,	PUNCT
issue-3060	43	3	sociological	sociological	ADJ
issue-3060	43	4	methods	method	NOUN
issue-3060	43	5	were	be	AUX
issue-3060	43	6	employed	employ	VERB
issue-3060	43	7	to	to	PART
issue-3060	43	8	ascertain	ascertain	VERB
issue-3060	43	9	the	the	DET
issue-3060	43	10	positions	position	NOUN
issue-3060	43	11	and	and	CCONJ
issue-3060	43	12	opinions	opinion	NOUN
issue-3060	43	13	of	of	ADP
issue-3060	43	14	scientists	scientist	NOUN
issue-3060	43	15	and	and	CCONJ
issue-3060	43	16	practitioners	practitioner	NOUN
issue-3060	43	17	with	with	ADP
issue-3060	43	18	regard	regard	NOUN
issue-3060	43	19	to	to	ADP
issue-3060	43	20	the	the	DET
issue-3060	43	21	causes	cause	NOUN
issue-3060	43	22	and	and	CCONJ
issue-3060	43	23	conditions	condition	NOUN
issue-3060	43	24	of	of	ADP
issue-3060	43	25	economic	economic	ADJ
issue-3060	43	26	crime	crime	NOUN
issue-3060	43	27	.	.	PUNCT
issue-3060	44	1	additionally	additionally	ADV
issue-3060	44	2	,	,	PUNCT
issue-3060	44	3	dogmatic	dogmatic	ADJ
issue-3060	44	4	methods	method	NOUN
issue-3060	44	5	were	be	AUX
issue-3060	44	6	employed	employ	VERB
issue-3060	44	7	to	to	PART
issue-3060	44	8	identify	identify	VERB
issue-3060	44	9	positive	positive	ADJ
issue-3060	44	10	foreign	foreign	ADJ
issue-3060	44	11	experiences	experience	NOUN
issue-3060	44	12	in	in	ADP
issue-3060	44	13	the	the	DET
issue-3060	44	14	field	field	NOUN
issue-3060	44	15	of	of	ADP
issue-3060	44	16	economic	economic	ADJ
issue-3060	44	17	crime	crime	NOUN
issue-3060	44	18	prevention	prevention	NOUN
issue-3060	44	19	.	.	PUNCT
issue-3060	45	1	finally	finally	ADV
issue-3060	45	2	,	,	PUNCT
issue-3060	45	3	statistical	statistical	ADJ
issue-3060	45	4	methods	method	NOUN
issue-3060	45	5	were	be	AUX
issue-3060	45	6	employed	employ	VERB
issue-3060	45	7	to	to	PART
issue-3060	45	8	process	process	VERB
issue-3060	45	9	statistical	statistical	ADJ
issue-3060	45	10	indicators	indicator	NOUN
issue-3060	45	11	of	of	ADP
issue-3060	45	12	economic	economic	ADJ
issue-3060	45	13	crime	crime	NOUN
issue-3060	45	14	.	.	PUNCT
issue-3060	46	1	4	4	X
issue-3060	46	2	.	.	NUM
issue-3060	46	3	results	result	NOUN
issue-3060	46	4	and	and	CCONJ
issue-3060	46	5	discussion	discussion	NOUN
issue-3060	46	6	according	accord	VERB
issue-3060	46	7	to	to	ADP
issue-3060	46	8	part	part	NOUN
issue-3060	46	9	1	1	NUM
issue-3060	46	10	of	of	ADP
issue-3060	46	11	article	article	NOUN
issue-3060	46	12	190	190	NUM
issue-3060	46	13	of	of	ADP
issue-3060	46	14	the	the	DET
issue-3060	46	15	criminal	criminal	ADJ
issue-3060	46	16	code	code	NOUN
issue-3060	46	17	of	of	ADP
issue-3060	46	18	ukraine	ukraine	PROPN
issue-3060	46	19	,	,	PUNCT
issue-3060	46	20	fraud	fraud	NOUN
issue-3060	46	21	is	be	AUX
issue-3060	46	22	defined	define	VERB
issue-3060	46	23	as	as	ADP
issue-3060	46	24	"	"	PUNCT
issue-3060	46	25	the	the	DET
issue-3060	46	26	appropriation	appropriation	NOUN
issue-3060	46	27	of	of	ADP
issue-3060	46	28	another	another	DET
issue-3060	46	29	person	person	NOUN
issue-3060	46	30	’s	’s	PART
issue-3060	46	31	property	property	NOUN
issue-3060	46	32	or	or	CCONJ
issue-3060	46	33	the	the	DET
issue-3060	46	34	acquisition	acquisition	NOUN
issue-3060	46	35	of	of	ADP
issue-3060	46	36	the	the	DET
issue-3060	46	37	right	right	NOUN
issue-3060	46	38	to	to	PART
issue-3060	46	39	property	property	VERB
issue-3060	46	40	through	through	ADP
issue-3060	46	41	deception	deception	NOUN
issue-3060	46	42	or	or	CCONJ
issue-3060	46	43	abuse	abuse	NOUN
issue-3060	46	44	of	of	ADP
issue-3060	46	45	trust	trust	NOUN
issue-3060	46	46	"	"	PUNCT
issue-3060	46	47	.	.	PUNCT
issue-3060	47	1	it	it	PRON
issue-3060	47	2	should	should	AUX
issue-3060	47	3	be	be	AUX
issue-3060	47	4	noted	note	VERB
issue-3060	47	5	that	that	SCONJ
issue-3060	47	6	fraud	fraud	NOUN
issue-3060	47	7	constitutes	constitute	VERB
issue-3060	47	8	a	a	DET
issue-3060	47	9	specific	specific	ADJ
issue-3060	47	10	element	element	NOUN
issue-3060	47	11	of	of	ADP
issue-3060	47	12	such	such	ADJ
issue-3060	47	13	criminal	criminal	ADJ
issue-3060	47	14	offences	offence	NOUN
issue-3060	47	15	as	as	ADP
issue-3060	47	16	article	article	NOUN
issue-3060	47	17	222	222	NUM
issue-3060	47	18	of	of	ADP
issue-3060	47	19	the	the	DET
issue-3060	47	20	criminal	criminal	ADJ
issue-3060	47	21	code	code	NOUN
issue-3060	47	22	of	of	ADP
issue-3060	47	23	ukraine	ukraine	NOUN
issue-3060	47	24	(	(	PUNCT
issue-3060	47	25	"	"	PUNCT
issue-3060	47	26	fraud	fraud	NOUN
issue-3060	47	27	with	with	ADP
issue-3060	47	28	financial	financial	ADJ
issue-3060	47	29	resources	resource	NOUN
issue-3060	47	30	"	"	PUNCT
issue-3060	47	31	)	)	PUNCT
issue-3060	47	32	;	;	PUNCT
issue-3060	47	33	article	article	NOUN
issue-3060	47	34	262	262	NUM
issue-3060	47	35	(	(	PUNCT
issue-3060	47	36	"	"	PUNCT
issue-3060	47	37	theft	theft	NOUN
issue-3060	47	38	,	,	PUNCT
issue-3060	47	39	appropriation	appropriation	NOUN
issue-3060	47	40	,	,	PUNCT
issue-3060	47	41	extortion	extortion	NOUN
issue-3060	47	42	of	of	ADP
issue-3060	47	43	firearms	firearm	NOUN
issue-3060	47	44	,	,	PUNCT
issue-3060	47	45	ammunition	ammunition	NOUN
issue-3060	47	46	,	,	PUNCT
issue-3060	47	47	explosives	explosive	NOUN
issue-3060	47	48	or	or	CCONJ
issue-3060	47	49	radioactive	radioactive	ADJ
issue-3060	47	50	materials	material	NOUN
issue-3060	47	51	,	,	PUNCT
issue-3060	47	52	or	or	CCONJ
issue-3060	47	53	their	their	PRON
issue-3060	47	54	appropriation	appropriation	NOUN
issue-3060	47	55	through	through	ADP
issue-3060	47	56	fraud	fraud	NOUN
issue-3060	47	57	or	or	CCONJ
issue-3060	47	58	abuse	abuse	NOUN
issue-3060	47	59	of	of	ADP
issue-3060	47	60	official	official	ADJ
issue-3060	47	61	position	position	NOUN
issue-3060	47	62	"	"	PUNCT
issue-3060	47	63	)	)	PUNCT
issue-3060	47	64	;	;	PUNCT
issue-3060	47	65	article	article	NOUN
issue-3060	47	66	308	308	NUM
issue-3060	47	67	(	(	PUNCT
issue-3060	47	68	"	"	PUNCT
issue-3060	47	69	theft	theft	NOUN
issue-3060	47	70	,	,	PUNCT
issue-3060	47	71	appropriation	appropriation	NOUN
issue-3060	47	72	,	,	PUNCT
issue-3060	47	73	extortion	extortion	NOUN
issue-3060	47	74	of	of	ADP
issue-3060	47	75	narcotic	narcotic	ADJ
issue-3060	47	76	drugs	drug	NOUN
issue-3060	47	77	,	,	PUNCT
issue-3060	47	78	psychotropic	psychotropic	ADJ
issue-3060	47	79	substances	substance	NOUN
issue-3060	47	80	or	or	CCONJ
issue-3060	47	81	their	their	PRON
issue-3060	47	82	analogues	analogue	NOUN
issue-3060	47	83	,	,	PUNCT
issue-3060	47	84	or	or	CCONJ
issue-3060	47	85	their	their	PRON
issue-3060	47	86	appropriation	appropriation	NOUN
issue-3060	47	87	through	through	ADP
issue-3060	47	88	fraud	fraud	NOUN
issue-3060	47	89	or	or	CCONJ
issue-3060	47	90	abuse	abuse	NOUN
issue-3060	47	91	of	of	ADP
issue-3060	47	92	official	official	ADJ
issue-3060	47	93	position	position	NOUN
issue-3060	47	94	"	"	PUNCT
issue-3060	47	95	)	)	PUNCT
issue-3060	47	96	;	;	PUNCT
issue-3060	47	97	article	article	NOUN
issue-3060	47	98	312	312	NUM
issue-3060	47	99	(	(	PUNCT
issue-3060	47	100	"	"	PUNCT
issue-3060	47	101	theft	theft	NOUN
issue-3060	47	102	,	,	PUNCT
issue-3060	47	103	appropriation	appropriation	NOUN
issue-3060	47	104	,	,	PUNCT
issue-3060	47	105	extortion	extortion	NOUN
issue-3060	47	106	of	of	ADP
issue-3060	47	107	precursors	precursor	NOUN
issue-3060	47	108	,	,	PUNCT
issue-3060	47	109	or	or	CCONJ
issue-3060	47	110	their	their	PRON
issue-3060	47	111	possession	possession	NOUN
issue-3060	47	112	through	through	ADP
issue-3060	47	113	fraud	fraud	NOUN
issue-3060	47	114	or	or	CCONJ
issue-3060	47	115	abuse	abuse	NOUN
issue-3060	47	116	of	of	ADP
issue-3060	47	117	official	official	ADJ
issue-3060	47	118	position	position	NOUN
issue-3060	47	119	"	"	PUNCT
issue-3060	47	120	)	)	PUNCT
issue-3060	47	121	;	;	PUNCT
issue-3060	47	122	article	article	NOUN
issue-3060	47	123	313	313	NUM
issue-3060	47	124	(	(	PUNCT
issue-3060	47	125	"	"	PUNCT
issue-3060	47	126	theft	theft	NOUN
issue-3060	47	127	,	,	PUNCT
issue-3060	47	128	appropriation	appropriation	NOUN
issue-3060	47	129	,	,	PUNCT
issue-3060	47	130	extortion	extortion	NOUN
issue-3060	47	131	of	of	ADP
issue-3060	47	132	equipment	equipment	NOUN
issue-3060	47	133	intended	intend	VERB
issue-3060	47	134	for	for	ADP
issue-3060	47	135	the	the	DET
issue-3060	47	136	manufacture	manufacture	NOUN
issue-3060	47	137	of	of	ADP
issue-3060	47	138	narcotic	narcotic	ADJ
issue-3060	47	139	drugs	drug	NOUN
issue-3060	47	140	,	,	PUNCT
issue-3060	47	141	psychotropic	psychotropic	ADJ
issue-3060	47	142	substances	substance	NOUN
issue-3060	47	143	or	or	CCONJ
issue-3060	47	144	their	their	PRON
issue-3060	47	145	analogues	analogue	NOUN
issue-3060	47	146	,	,	PUNCT
issue-3060	47	147	or	or	CCONJ
issue-3060	47	148	their	their	PRON
issue-3060	47	149	possession	possession	NOUN
issue-3060	47	150	through	through	ADP
issue-3060	47	151	fraud	fraud	NOUN
issue-3060	47	152	or	or	CCONJ
issue-3060	47	153	abuse	abuse	NOUN
issue-3060	47	154	of	of	ADP
issue-3060	47	155	official	official	ADJ
issue-3060	47	156	position	position	NOUN
issue-3060	47	157	,	,	PUNCT
issue-3060	47	158	as	as	ADV
issue-3060	47	159	well	well	ADV
issue-3060	47	160	as	as	ADP
issue-3060	47	161	other	other	ADJ
issue-3060	47	162	unlawful	unlawful	ADJ
issue-3060	47	163	acts	act	NOUN
issue-3060	47	164	involving	involve	VERB
issue-3060	47	165	such	such	ADJ
issue-3060	47	166	equipment	equipment	NOUN
issue-3060	47	167	"	"	PUNCT
issue-3060	47	168	)	)	PUNCT
issue-3060	47	169	;	;	PUNCT
issue-3060	47	170	article	article	NOUN
issue-3060	47	171	357	357	NUM
issue-3060	47	172	(	(	PUNCT
issue-3060	47	173	"	"	PUNCT
issue-3060	47	174	theft	theft	NOUN
issue-3060	47	175	,	,	PUNCT
issue-3060	47	176	appropriation	appropriation	NOUN
issue-3060	47	177	,	,	PUNCT
issue-3060	47	178	extortion	extortion	NOUN
issue-3060	47	179	of	of	ADP
issue-3060	47	180	documents	document	NOUN
issue-3060	47	181	,	,	PUNCT
issue-3060	47	182	stamps	stamp	NOUN
issue-3060	47	183	,	,	PUNCT
issue-3060	47	184	or	or	CCONJ
issue-3060	47	185	seals	seal	NOUN
issue-3060	47	186	,	,	PUNCT
issue-3060	47	187	their	their	PRON
issue-3060	47	188	possession	possession	NOUN
issue-3060	47	189	through	through	ADP
issue-3060	47	190	fraud	fraud	NOUN
issue-3060	47	191	or	or	CCONJ
issue-3060	47	192	abuse	abuse	NOUN
issue-3060	47	193	of	of	ADP
issue-3060	47	194	official	official	ADJ
issue-3060	47	195	position	position	NOUN
issue-3060	47	196	,	,	PUNCT
issue-3060	47	197	or	or	CCONJ
issue-3060	47	198	their	their	PRON
issue-3060	47	199	damage	damage	NOUN
issue-3060	47	200	"	"	PUNCT
issue-3060	47	201	)	)	PUNCT
issue-3060	47	202	;	;	PUNCT
issue-3060	47	203	article	article	NOUN
issue-3060	47	204	362	362	NUM
issue-3060	47	205	(	(	PUNCT
issue-3060	47	206	“	"	PUNCT
issue-3060	47	207	unauthorised	unauthorised	ADJ
issue-3060	47	208	actions	action	NOUN
issue-3060	47	209	with	with	ADP
issue-3060	47	210	information	information	NOUN
issue-3060	47	211	processed	process	VERB
issue-3060	47	212	in	in	ADP
issue-3060	47	213	electronic	electronic	ADJ
issue-3060	47	214	computers	computer	NOUN
issue-3060	47	215	,	,	PUNCT
issue-3060	47	216	automated	automate	VERB
issue-3060	47	217	systems	system	NOUN
issue-3060	47	218	,	,	PUNCT
issue-3060	47	219	computer	computer	NOUN
issue-3060	47	220	networks	network	NOUN
issue-3060	47	221	,	,	PUNCT
issue-3060	47	222	or	or	CCONJ
issue-3060	47	223	stored	store	VERB
issue-3060	47	224	on	on	ADP
issue-3060	47	225	corresponding	correspond	VERB
issue-3060	47	226	media	medium	NOUN
issue-3060	47	227	,	,	PUNCT
issue-3060	47	228	committed	commit	VERB
issue-3060	47	229	by	by	ADP
issue-3060	47	230	a	a	DET
issue-3060	47	231	person	person	NOUN
issue-3060	47	232	having	having	AUX
issue-3060	47	233	authorised	authorise	VERB
issue-3060	47	234	access	access	NOUN
issue-3060	47	235	"	"	PUNCT
issue-3060	47	236	)	)	PUNCT
issue-3060	47	237	;	;	PUNCT
issue-3060	47	238	and	and	CCONJ
issue-3060	47	239	article	article	NOUN
issue-3060	47	240	410	410	NUM
issue-3060	47	241	(	(	PUNCT
issue-3060	47	242	"	"	PUNCT
issue-3060	47	243	theft	theft	NOUN
issue-3060	47	244	,	,	PUNCT
issue-3060	47	245	appropriation	appropriation	NOUN
issue-3060	47	246	,	,	PUNCT
issue-3060	47	247	or	or	CCONJ
issue-3060	47	248	extortion	extortion	NOUN
issue-3060	47	249	by	by	ADP
issue-3060	47	250	a	a	DET
issue-3060	47	251	serviceman	serviceman	NOUN
issue-3060	47	252	of	of	ADP
issue-3060	47	253	weapons	weapon	NOUN
issue-3060	47	254	,	,	PUNCT
issue-3060	47	255	ammunition	ammunition	NOUN
issue-3060	47	256	,	,	PUNCT
issue-3060	47	257	explosives	explosive	NOUN
issue-3060	47	258	or	or	CCONJ
issue-3060	47	259	other	other	ADJ
issue-3060	47	260	combat	combat	NOUN
issue-3060	47	261	materials	material	NOUN
issue-3060	47	262	,	,	PUNCT
issue-3060	47	263	vehicles	vehicle	NOUN
issue-3060	47	264	,	,	PUNCT
issue-3060	47	265	military	military	ADJ
issue-3060	47	266	or	or	CCONJ
issue-3060	47	267	special	special	ADJ
issue-3060	47	268	equipment	equipment	NOUN
issue-3060	47	269	,	,	PUNCT
issue-3060	47	270	or	or	CCONJ
issue-3060	47	271	other	other	ADJ
issue-3060	47	272	military	military	ADJ
issue-3060	47	273	property	property	NOUN
issue-3060	47	274	,	,	PUNCT
issue-3060	47	275	as	as	ADV
issue-3060	47	276	well	well	ADV
issue-3060	47	277	as	as	ADP
issue-3060	47	278	their	their	PRON
issue-3060	47	279	appropriation	appropriation	NOUN
issue-3060	47	280	through	through	ADP
issue-3060	47	281	fraud	fraud	NOUN
issue-3060	47	282	or	or	CCONJ
issue-3060	47	283	abuse	abuse	NOUN
issue-3060	47	284	of	of	ADP
issue-3060	47	285	official	official	ADJ
issue-3060	47	286	position	position	NOUN
issue-3060	47	287	"	"	PUNCT
issue-3060	47	288	)	)	PUNCT
issue-3060	47	289	.	.	PUNCT
issue-3060	48	1	taking	take	VERB
issue-3060	48	2	the	the	DET
issue-3060	48	3	above	above	ADJ
issue-3060	48	4	into	into	ADP
issue-3060	48	5	account	account	NOUN
issue-3060	48	6	,	,	PUNCT
issue-3060	48	7	it	it	PRON
issue-3060	48	8	should	should	AUX
issue-3060	48	9	be	be	AUX
issue-3060	48	10	emphasised	emphasise	VERB
issue-3060	48	11	that	that	SCONJ
issue-3060	48	12	fraud	fraud	NOUN
issue-3060	48	13	,	,	PUNCT
issue-3060	48	14	as	as	SCONJ
issue-3060	48	15	defined	define	VERB
issue-3060	48	16	in	in	ADP
issue-3060	48	17	the	the	DET
issue-3060	48	18	criminal	criminal	ADJ
issue-3060	48	19	legislation	legislation	NOUN
issue-3060	48	20	of	of	ADP
issue-3060	48	21	ukraine	ukraine	NOUN
issue-3060	48	22	–	–	PUNCT
issue-3060	48	23	namely	namely	ADV
issue-3060	48	24	,	,	PUNCT
issue-3060	48	25	the	the	DET
issue-3060	48	26	appropriation	appropriation	NOUN
issue-3060	48	27	of	of	ADP
issue-3060	48	28	property	property	NOUN
issue-3060	48	29	through	through	ADP
issue-3060	48	30	deception	deception	NOUN
issue-3060	48	31	or	or	CCONJ
issue-3060	48	32	abuse	abuse	NOUN
issue-3060	48	33	of	of	ADP
issue-3060	48	34	trust	trust	NOUN
issue-3060	48	35	–	–	PUNCT
issue-3060	48	36	represents	represent	VERB
issue-3060	48	37	a	a	DET
issue-3060	48	38	fundamental	fundamental	ADJ
issue-3060	48	39	criminal	criminal	ADJ
issue-3060	48	40	offence	offence	NOUN
issue-3060	48	41	that	that	PRON
issue-3060	48	42	has	have	VERB
issue-3060	48	43	numerous	numerous	ADJ
issue-3060	48	44	special	special	ADJ
issue-3060	48	45	forms	form	NOUN
issue-3060	48	46	related	relate	VERB
issue-3060	48	47	to	to	ADP
issue-3060	48	48	particular	particular	ADJ
issue-3060	48	49	objects	object	NOUN
issue-3060	48	50	(	(	PUNCT
issue-3060	48	51	e.g.	e.g.	ADV
issue-3060	48	52	,	,	PUNCT
issue-3060	48	53	weapons	weapon	NOUN
issue-3060	48	54	,	,	PUNCT
issue-3060	48	55	drugs	drug	NOUN
issue-3060	48	56	,	,	PUNCT
issue-3060	48	57	financial	financial	ADJ
issue-3060	48	58	resources	resource	NOUN
issue-3060	48	59	,	,	PUNCT
issue-3060	48	60	etc	etc	X
issue-3060	48	61	.	.	X
issue-3060	48	62	)	)	PUNCT
issue-3060	48	63	or	or	CCONJ
issue-3060	48	64	methods	method	NOUN
issue-3060	48	65	of	of	ADP
issue-3060	48	66	commission	commission	NOUN
issue-3060	48	67	.	.	PUNCT
issue-3060	49	1	this	this	PRON
issue-3060	49	2	reflects	reflect	VERB
issue-3060	49	3	the	the	DET
issue-3060	49	4	diversity	diversity	NOUN
issue-3060	49	5	of	of	ADP
issue-3060	49	6	fraudulent	fraudulent	ADJ
issue-3060	49	7	manifestations	manifestation	NOUN
issue-3060	49	8	across	across	ADP
issue-3060	49	9	various	various	ADJ
issue-3060	49	10	spheres	sphere	NOUN
issue-3060	49	11	,	,	PUNCT
issue-3060	49	12	including	include	VERB
issue-3060	49	13	modern	modern	ADJ
issue-3060	49	14	technological	technological	ADJ
issue-3060	49	15	schemes	scheme	NOUN
issue-3060	49	16	for	for	ADP
issue-3060	49	17	committing	commit	VERB
issue-3060	49	18	fraud	fraud	NOUN
issue-3060	49	19	involving	involve	VERB
issue-3060	49	20	financial	financial	ADJ
issue-3060	49	21	resources	resource	NOUN
issue-3060	49	22	(	(	PUNCT
issue-3060	49	23	halunko	halunko	PROPN
issue-3060	49	24	,	,	PUNCT
issue-3060	49	25	2024	2024	NUM
issue-3060	49	26	)	)	PUNCT
issue-3060	49	27	.	.	PUNCT
issue-3060	50	1	in	in	ADP
issue-3060	50	2	criminal	criminal	ADJ
issue-3060	50	3	law	law	NOUN
issue-3060	50	4	,	,	PUNCT
issue-3060	50	5	the	the	DET
issue-3060	50	6	distinction	distinction	NOUN
issue-3060	50	7	between	between	ADP
issue-3060	50	8	fraud	fraud	NOUN
issue-3060	50	9	and	and	CCONJ
issue-3060	50	10	other	other	ADJ
issue-3060	50	11	criminal	criminal	ADJ
issue-3060	50	12	offences	offence	NOUN
issue-3060	50	13	against	against	ADP
issue-3060	50	14	property	property	NOUN
issue-3060	50	15	is	be	AUX
issue-3060	50	16	a	a	DET
issue-3060	50	17	significant	significant	ADJ
issue-3060	50	18	task	task	NOUN
issue-3060	50	19	,	,	PUNCT
issue-3060	50	20	given	give	VERB
issue-3060	50	21	the	the	DET
issue-3060	50	22	similarity	similarity	NOUN
issue-3060	50	23	in	in	ADP
issue-3060	50	24	the	the	DET
issue-3060	50	25	object	object	NOUN
issue-3060	50	26	of	of	ADP
issue-3060	50	27	encroachment	encroachment	NOUN
issue-3060	50	28	,	,	PUNCT
issue-3060	50	29	which	which	PRON
issue-3060	50	30	is	be	AUX
issue-3060	50	31	property	property	NOUN
issue-3060	50	32	.	.	PUNCT
issue-3060	51	1	the	the	DET
issue-3060	51	2	distinguishing	distinguish	VERB
issue-3060	51	3	characteristic	characteristic	NOUN
issue-3060	51	4	of	of	ADP
issue-3060	51	5	fraud	fraud	NOUN
issue-3060	51	6	,	,	PUNCT
issue-3060	51	7	which	which	PRON
issue-3060	51	8	differentiates	differentiate	VERB
issue-3060	51	9	it	it	PRON
issue-3060	51	10	from	from	ADP
issue-3060	51	11	other	other	ADJ
issue-3060	51	12	forms	form	NOUN
issue-3060	51	13	of	of	ADP
issue-3060	51	14	property	property	NOUN
issue-3060	51	15	encroachment	encroachment	NOUN
issue-3060	51	16	,	,	PUNCT
issue-3060	51	17	is	be	AUX
issue-3060	51	18	that	that	SCONJ
issue-3060	51	19	the	the	DET
issue-3060	51	20	victim	victim	NOUN
issue-3060	51	21	voluntarily	voluntarily	ADV
issue-3060	51	22	transfers	transfer	VERB
issue-3060	51	23	property	property	NOUN
issue-3060	51	24	to	to	ADP
issue-3060	51	25	the	the	DET
issue-3060	51	26	perpetrator	perpetrator	NOUN
issue-3060	51	27	,	,	PUNCT
issue-3060	51	28	albeit	albeit	SCONJ
issue-3060	51	29	as	as	ADP
issue-3060	51	30	a	a	DET
issue-3060	51	31	consequence	consequence	NOUN
issue-3060	51	32	of	of	ADP
issue-3060	51	33	deception	deception	NOUN
issue-3060	51	34	or	or	CCONJ
issue-3060	51	35	abuse	abuse	NOUN
issue-3060	51	36	of	of	ADP
issue-3060	51	37	trust	trust	NOUN
issue-3060	51	38	.	.	PUNCT
issue-3060	52	1	in	in	ADP
issue-3060	52	2	the	the	DET
issue-3060	52	3	context	context	NOUN
issue-3060	52	4	of	of	ADP
issue-3060	52	5	other	other	ADJ
issue-3060	52	6	criminal	criminal	ADJ
issue-3060	52	7	offences	offence	NOUN
issue-3060	52	8	against	against	ADP
issue-3060	52	9	property	property	NOUN
issue-3060	52	10	(	(	PUNCT
issue-3060	52	11	for	for	ADP
issue-3060	52	12	example	example	NOUN
issue-3060	52	13	,	,	PUNCT
issue-3060	52	14	theft	theft	NOUN
issue-3060	52	15	and	and	CCONJ
issue-3060	52	16	robbery	robbery	NOUN
issue-3060	52	17	)	)	PUNCT
issue-3060	52	18	,	,	PUNCT
issue-3060	52	19	the	the	DET
issue-3060	52	20	direct	direct	ADJ
issue-3060	52	21	seizure	seizure	NOUN
issue-3060	52	22	of	of	ADP
issue-3060	52	23	property	property	NOUN
issue-3060	52	24	by	by	ADP
issue-3060	52	25	the	the	DET
issue-3060	52	26	guilty	guilty	ADJ
issue-3060	52	27	person	person	NOUN
issue-3060	52	28	is	be	AUX
issue-3060	52	29	characterised	characterise	VERB
issue-3060	52	30	by	by	ADP
issue-3060	52	31	the	the	DET
issue-3060	52	32	absence	absence	NOUN
issue-3060	52	33	of	of	ADP
issue-3060	52	34	or	or	CCONJ
issue-3060	52	35	opposition	opposition	NOUN
issue-3060	52	36	to	to	ADP
issue-3060	52	37	the	the	DET
issue-3060	52	38	will	will	NOUN
issue-3060	52	39	of	of	ADP
issue-3060	52	40	the	the	DET
issue-3060	52	41	owner	owner	NOUN
issue-3060	52	42	or	or	CCONJ
issue-3060	52	43	possessor	possessor	NOUN
issue-3060	52	44	.	.	PUNCT
issue-3060	53	1	as	as	SCONJ
issue-3060	53	2	d.	d.	PROPN
issue-3060	53	3	fomenko	fomenko	PROPN
issue-3060	53	4	and	and	CCONJ
issue-3060	53	5	n.	n.	PROPN
issue-3060	53	6	tymoshenko	tymoshenko	PROPN
issue-3060	53	7	observe	observe	PROPN
issue-3060	53	8	,	,	PUNCT
issue-3060	53	9	"	"	PUNCT
issue-3060	53	10	fraud	fraud	NOUN
issue-3060	53	11	differs	differ	VERB
issue-3060	53	12	significantly	significantly	ADV
issue-3060	53	13	from	from	ADP
issue-3060	53	14	other	other	ADJ
issue-3060	53	15	criminal	criminal	ADJ
issue-3060	53	16	offenses	offense	NOUN
issue-3060	53	17	against	against	ADP
issue-3060	53	18	property	property	NOUN
issue-3060	53	19	,	,	PUNCT
issue-3060	53	20	since	since	SCONJ
issue-3060	53	21	it	it	PRON
issue-3060	53	22	is	be	AUX
issue-3060	53	23	carried	carry	VERB
issue-3060	53	24	out	out	ADP
issue-3060	53	25	by	by	ADP
issue-3060	53	26	deception	deception	NOUN
issue-3060	53	27	or	or	CCONJ
issue-3060	53	28	abuse	abuse	NOUN
issue-3060	53	29	of	of	ADP
issue-3060	53	30	trust	trust	NOUN
issue-3060	53	31	"	"	PUNCT
issue-3060	53	32	(	(	PUNCT
issue-3060	53	33	leheza	leheza	NOUN
issue-3060	53	34	,	,	PUNCT
issue-3060	53	35	2022	2022	NUM
issue-3060	53	36	)	)	PUNCT
issue-3060	53	37	.	.	PUNCT
issue-3060	54	1	the	the	DET
issue-3060	54	2	criminal	criminal	ADJ
issue-3060	54	3	-	-	PUNCT
issue-3060	54	4	legal	legal	ADJ
issue-3060	54	5	characteristic	characteristic	NOUN
issue-3060	54	6	of	of	ADP
issue-3060	54	7	fraud	fraud	NOUN
issue-3060	54	8	incorporates	incorporate	VERB
issue-3060	54	9	various	various	ADJ
issue-3060	54	10	elements	element	NOUN
issue-3060	54	11	,	,	PUNCT
issue-3060	54	12	including	include	VERB
issue-3060	54	13	the	the	DET
issue-3060	54	14	object	object	NOUN
issue-3060	54	15	,	,	PUNCT
issue-3060	54	16	subject	subject	ADJ
issue-3060	54	17	,	,	PUNCT
issue-3060	54	18	objective	objective	ADJ
issue-3060	54	19	and	and	CCONJ
issue-3060	54	20	subjective	subjective	ADJ
issue-3060	54	21	parties	party	NOUN
issue-3060	54	22	,	,	PUNCT
issue-3060	54	23	the	the	DET
issue-3060	54	24	subject	subject	NOUN
issue-3060	54	25	of	of	ADP
issue-3060	54	26	the	the	DET
issue-3060	54	27	criminal	criminal	ADJ
issue-3060	54	28	offence	offence	NOUN
issue-3060	54	29	,	,	PUNCT
issue-3060	54	30	and	and	CCONJ
issue-3060	54	31	qualifying	qualify	VERB
issue-3060	54	32	features	feature	NOUN
issue-3060	54	33	that	that	PRON
issue-3060	54	34	exacerbate	exacerbate	VERB
issue-3060	54	35	criminal	criminal	ADJ
issue-3060	54	36	liability	liability	NOUN
issue-3060	54	37	for	for	ADP
issue-3060	54	38	the	the	DET
issue-3060	54	39	commission	commission	NOUN
issue-3060	54	40	of	of	ADP
issue-3060	54	41	this	this	DET
issue-3060	54	42	type	type	NOUN
issue-3060	54	43	of	of	ADP
issue-3060	54	44	criminal	criminal	ADJ
issue-3060	54	45	offence	offence	NOUN
issue-3060	54	46	.	.	PUNCT
issue-3060	55	1	in	in	ADP
issue-3060	55	2	the	the	DET
issue-3060	55	3	classical	classical	ADJ
issue-3060	55	4	understanding	understanding	NOUN
issue-3060	55	5	of	of	ADP
issue-3060	55	6	the	the	DET
issue-3060	55	7	subject	subject	NOUN
issue-3060	55	8	,	,	PUNCT
issue-3060	55	9	the	the	DET
issue-3060	55	10	elements	element	NOUN
issue-3060	55	11	of	of	ADP
issue-3060	55	12	the	the	DET
issue-3060	55	13	criminal	criminal	ADJ
issue-3060	55	14	law	law	NOUN
issue-3060	55	15	characteristic	characteristic	NOUN
issue-3060	55	16	of	of	ADP
issue-3060	55	17	fraud	fraud	NOUN
issue-3060	55	18	are	be	AUX
issue-3060	55	19	defined	define	VERB
issue-3060	55	20	as	as	SCONJ
issue-3060	55	21	follows	follow	VERB
issue-3060	55	22	:	:	PUNCT
issue-3060	55	23	1	1	X
issue-3060	55	24	.	.	PUNCT
issue-3060	55	25	the	the	DET
issue-3060	55	26	object	object	NOUN
issue-3060	55	27	and	and	CCONJ
issue-3060	55	28	subject	subject	NOUN
issue-3060	55	29	of	of	ADP
issue-3060	55	30	the	the	DET
issue-3060	55	31	criminal	criminal	ADJ
issue-3060	55	32	offence	offence	NOUN
issue-3060	55	33	in	in	ADP
issue-3060	55	34	question	question	NOUN
issue-3060	55	35	is	be	AUX
issue-3060	55	36	defined	define	VERB
issue-3060	55	37	as	as	ADP
issue-3060	55	38	"	"	PUNCT
issue-3060	55	39	property	property	NOUN
issue-3060	55	40	or	or	CCONJ
issue-3060	55	41	acquisition	acquisition	NOUN
issue-3060	55	42	of	of	ADP
issue-3060	55	43	the	the	DET
issue-3060	55	44	right	right	NOUN
issue-3060	55	45	to	to	ADP
issue-3060	55	46	property	property	NOUN
issue-3060	55	47	"	"	PUNCT
issue-3060	55	48	.	.	PUNCT
issue-3060	56	1	in	in	ADP
issue-3060	56	2	the	the	DET
issue-3060	56	3	context	context	NOUN
issue-3060	56	4	of	of	ADP
issue-3060	56	5	fraud	fraud	NOUN
issue-3060	56	6	,	,	PUNCT
issue-3060	56	7	the	the	DET
issue-3060	56	8	direct	direct	ADJ
issue-3060	56	9	object	object	NOUN
issue-3060	56	10	constitutes	constitute	VERB
issue-3060	56	11	the	the	DET
issue-3060	56	12	right	right	NOUN
issue-3060	56	13	to	to	ADP
issue-3060	56	14	property	property	NOUN
issue-3060	56	15	,	,	PUNCT
issue-3060	56	16	that	that	PRON
issue-3060	56	17	is	be	AUX
issue-3060	56	18	to	to	PART
issue-3060	56	19	say	say	VERB
issue-3060	56	20	,	,	PUNCT
issue-3060	56	21	the	the	DET
issue-3060	56	22	right	right	NOUN
issue-3060	56	23	to	to	PART
issue-3060	56	24	own	own	VERB
issue-3060	56	25	,	,	PUNCT
issue-3060	56	26	use	use	NOUN
issue-3060	56	27	and	and	CCONJ
issue-3060	56	28	dispose	dispose	NOUN
issue-3060	56	29	of	of	ADP
issue-3060	56	30	property	property	NOUN
issue-3060	56	31	.	.	PUNCT
issue-3060	57	1	the	the	DET
issue-3060	57	2	subject	subject	NOUN
issue-3060	57	3	is	be	AUX
issue-3060	57	4	constituted	constitute	VERB
issue-3060	57	5	by	by	ADP
issue-3060	57	6	the	the	DET
issue-3060	57	7	property	property	NOUN
issue-3060	57	8	of	of	ADP
issue-3060	57	9	another	another	PRON
issue-3060	57	10	,	,	PUNCT
issue-3060	57	11	which	which	PRON
issue-3060	57	12	is	be	AUX
issue-3060	57	13	the	the	DET
issue-3060	57	14	subject	subject	NOUN
issue-3060	57	15	of	of	ADP
issue-3060	57	16	the	the	DET
issue-3060	57	17	criminal	criminal	ADJ
issue-3060	57	18	encroachment	encroachment	NOUN
issue-3060	57	19	.	.	PUNCT
issue-3060	58	1	a	a	DET
issue-3060	58	2	hallmark	hallmark	NOUN
issue-3060	58	3	of	of	ADP
issue-3060	58	4	fraud	fraud	NOUN
issue-3060	58	5	is	be	AUX
issue-3060	58	6	the	the	DET
issue-3060	58	7	victim	victim	NOUN
issue-3060	58	8	's	's	PART
issue-3060	58	9	transfer	transfer	NOUN
issue-3060	58	10	of	of	ADP
issue-3060	58	11	property	property	NOUN
issue-3060	58	12	or	or	CCONJ
issue-3060	58	13	rights	right	NOUN
issue-3060	58	14	to	to	ADP
issue-3060	58	15	the	the	DET
issue-3060	58	16	perpetrator	perpetrator	NOUN
issue-3060	58	17	,	,	PUNCT
issue-3060	58	18	often	often	ADV
issue-3060	58	19	influenced	influence	VERB
issue-3060	58	20	by	by	ADP
issue-3060	58	21	a	a	DET
issue-3060	58	22	state	state	NOUN
issue-3060	58	23	of	of	ADP
issue-3060	58	24	deception	deception	NOUN
issue-3060	58	25	or	or	CCONJ
issue-3060	58	26	a	a	DET
issue-3060	58	27	breach	breach	NOUN
issue-3060	58	28	of	of	ADP
issue-3060	58	29	trust	trust	NOUN
issue-3060	58	30	.	.	PUNCT
issue-3060	59	1	according	accord	VERB
issue-3060	59	2	to	to	ADP
issue-3060	59	3	d.	d.	PROPN
issue-3060	59	4	fomenko	fomenko	PROPN
issue-3060	59	5	and	and	CCONJ
issue-3060	59	6	n.	n.	PROPN
issue-3060	59	7	tymoshenko	tymoshenko	PROPN
issue-3060	59	8	,	,	PUNCT
issue-3060	59	9	"	"	PUNCT
issue-3060	59	10	in	in	ADP
issue-3060	59	11	the	the	DET
issue-3060	59	12	theory	theory	NOUN
issue-3060	59	13	of	of	ADP
issue-3060	59	14	criminal	criminal	ADJ
issue-3060	59	15	law	law	NOUN
issue-3060	59	16	,	,	PUNCT
issue-3060	59	17	a	a	DET
issue-3060	59	18	system	system	NOUN
issue-3060	59	19	of	of	ADP
issue-3060	59	20	features	feature	NOUN
issue-3060	59	21	of	of	ADP
issue-3060	59	22	theft	theft	NOUN
issue-3060	59	23	as	as	ADP
issue-3060	59	24	an	an	DET
issue-3060	59	25	baltic	baltic	ADJ
issue-3060	59	26	journal	journal	NOUN
issue-3060	59	27	of	of	ADP
issue-3060	59	28	economic	economic	ADJ
issue-3060	59	29	studies	study	NOUN
issue-3060	59	30	408	408	NUM
issue-3060	59	31	vol	vol	NOUN
issue-3060	59	32	.	.	PUNCT
issue-3060	59	33	11	11	NUM
issue-3060	60	1	no	no	NOUN
issue-3060	60	2	.	.	NOUN
issue-3060	60	3	4	4	NUM
issue-3060	60	4	,	,	PUNCT
issue-3060	60	5	2025	2025	NUM
issue-3060	60	6	element	element	NOUN
issue-3060	60	7	of	of	ADP
issue-3060	60	8	each	each	DET
issue-3060	60	9	offence	offence	NOUN
issue-3060	60	10	has	have	AUX
issue-3060	60	11	been	be	AUX
issue-3060	60	12	developed	develop	VERB
issue-3060	60	13	:	:	PUNCT
issue-3060	60	14	a	a	DET
issue-3060	60	15	physical	physical	ADJ
issue-3060	60	16	feature	feature	NOUN
issue-3060	60	17	–	–	PUNCT
issue-3060	60	18	the	the	DET
issue-3060	60	19	material	material	ADJ
issue-3060	60	20	nature	nature	NOUN
issue-3060	60	21	of	of	ADP
issue-3060	60	22	the	the	DET
issue-3060	60	23	object	object	NOUN
issue-3060	60	24	of	of	ADP
issue-3060	60	25	theft	theft	NOUN
issue-3060	60	26	...	...	PUNCT
issue-3060	60	27	;	;	PUNCT
issue-3060	60	28	an	an	DET
issue-3060	60	29	economic	economic	ADJ
issue-3060	60	30	feature	feature	NOUN
issue-3060	60	31	–	–	PUNCT
issue-3060	60	32	the	the	DET
issue-3060	60	33	object	object	NOUN
issue-3060	60	34	of	of	ADP
issue-3060	60	35	theft	theft	NOUN
issue-3060	60	36	can	can	AUX
issue-3060	60	37	only	only	ADV
issue-3060	60	38	be	be	AUX
issue-3060	60	39	a	a	DET
issue-3060	60	40	thing	thing	NOUN
issue-3060	60	41	that	that	PRON
issue-3060	60	42	has	have	VERB
issue-3060	60	43	a	a	DET
issue-3060	60	44	certain	certain	ADJ
issue-3060	60	45	economic	economic	ADJ
issue-3060	60	46	value	value	NOUN
issue-3060	60	47	...	...	PUNCT
issue-3060	60	48	;	;	PUNCT
issue-3060	60	49	a	a	DET
issue-3060	60	50	legal	legal	ADJ
issue-3060	60	51	feature	feature	NOUN
issue-3060	60	52	–	–	PUNCT
issue-3060	60	53	the	the	DET
issue-3060	60	54	object	object	NOUN
issue-3060	60	55	of	of	ADP
issue-3060	60	56	fraud	fraud	NOUN
issue-3060	60	57	can	can	AUX
issue-3060	60	58	only	only	ADV
issue-3060	60	59	be	be	AUX
issue-3060	60	60	someone	someone	PRON
issue-3060	60	61	else	else	ADV
issue-3060	60	62	’s	’s	PART
issue-3060	60	63	property	property	NOUN
issue-3060	60	64	"	"	PUNCT
issue-3060	60	65	(	(	PUNCT
issue-3060	60	66	golovey	golovey	NOUN
issue-3060	60	67	,	,	PUNCT
issue-3060	60	68	2025	2025	NUM
issue-3060	60	69	)	)	PUNCT
issue-3060	60	70	.	.	PUNCT
issue-3060	61	1	2	2	X
issue-3060	61	2	.	.	X
issue-3060	61	3	the	the	DET
issue-3060	61	4	exploitation	exploitation	NOUN
issue-3060	61	5	of	of	ADP
issue-3060	61	6	software	software	NOUN
issue-3060	61	7	or	or	CCONJ
issue-3060	61	8	database	database	NOUN
issue-3060	61	9	vulnerabilities	vulnerability	NOUN
issue-3060	61	10	with	with	ADP
issue-3060	61	11	the	the	DET
issue-3060	61	12	objective	objective	NOUN
issue-3060	61	13	of	of	ADP
issue-3060	61	14	manipulating	manipulate	VERB
issue-3060	61	15	financial	financial	ADJ
issue-3060	61	16	statements	statement	NOUN
issue-3060	61	17	,	,	PUNCT
issue-3060	61	18	altering	alter	VERB
issue-3060	61	19	entitlement	entitlement	NOUN
issue-3060	61	20	data	datum	NOUN
issue-3060	61	21	,	,	PUNCT
issue-3060	61	22	or	or	CCONJ
issue-3060	61	23	concealing	conceal	VERB
issue-3060	61	24	the	the	DET
issue-3060	61	25	misappropriation	misappropriation	NOUN
issue-3060	61	26	of	of	ADP
issue-3060	61	27	funds	fund	NOUN
issue-3060	61	28	already	already	ADV
issue-3060	61	29	received	receive	VERB
issue-3060	61	30	is	be	AUX
issue-3060	61	31	a	a	DET
issue-3060	61	32	subject	subject	NOUN
issue-3060	61	33	of	of	ADP
issue-3060	61	34	particular	particular	ADJ
issue-3060	61	35	concern	concern	NOUN
issue-3060	61	36	.	.	PUNCT
issue-3060	62	1	for	for	ADP
issue-3060	62	2	instance	instance	NOUN
issue-3060	62	3	,	,	PUNCT
issue-3060	62	4	cybercriminals	cybercriminal	NOUN
issue-3060	62	5	may	may	AUX
issue-3060	62	6	utilise	utilise	VERB
issue-3060	62	7	bots	bot	NOUN
issue-3060	62	8	to	to	PART
issue-3060	62	9	disseminate	disseminate	VERB
issue-3060	62	10	spam	spam	NOUN
issue-3060	62	11	,	,	PUNCT
issue-3060	62	12	thereby	thereby	ADV
issue-3060	62	13	facilitating	facilitate	VERB
issue-3060	62	14	the	the	DET
issue-3060	62	15	infiltration	infiltration	NOUN
issue-3060	62	16	of	of	ADP
issue-3060	62	17	malware	malware	NOUN
issue-3060	62	18	into	into	ADP
issue-3060	62	19	the	the	DET
issue-3060	62	20	victim	victim	NOUN
issue-3060	62	21	's	's	PART
issue-3060	62	22	computer	computer	NOUN
issue-3060	62	23	system	system	NOUN
issue-3060	62	24	.	.	PUNCT
issue-3060	63	1	moreover	moreover	ADV
issue-3060	63	2	,	,	PUNCT
issue-3060	63	3	it	it	PRON
issue-3060	63	4	has	have	AUX
issue-3060	63	5	become	become	VERB
issue-3060	63	6	a	a	DET
issue-3060	63	7	prevalent	prevalent	ADJ
issue-3060	63	8	practice	practice	NOUN
issue-3060	63	9	to	to	PART
issue-3060	63	10	employ	employ	VERB
issue-3060	63	11	stolen	steal	VERB
issue-3060	63	12	card	card	NOUN
issue-3060	63	13	details	detail	NOUN
issue-3060	63	14	from	from	ADP
issue-3060	63	15	e	e	NOUN
issue-3060	63	16	-	-	NOUN
issue-3060	63	17	commerce	commerce	NOUN
issue-3060	63	18	or	or	CCONJ
issue-3060	63	19	payment	payment	NOUN
issue-3060	63	20	systems	system	NOUN
issue-3060	63	21	to	to	PART
issue-3060	63	22	gain	gain	VERB
issue-3060	63	23	unauthorised	unauthorised	ADJ
issue-3060	63	24	access	access	NOUN
issue-3060	63	25	to	to	ADP
issue-3060	63	26	financial	financial	ADJ
issue-3060	63	27	resources	resource	NOUN
issue-3060	63	28	(	(	PUNCT
issue-3060	63	29	reznichenko	reznichenko	PROPN
issue-3060	63	30	,	,	PUNCT
issue-3060	63	31	2024	2024	NUM
issue-3060	63	32	)	)	PUNCT
issue-3060	63	33	.	.	PUNCT
issue-3060	64	1	3	3	X
issue-3060	64	2	.	.	X
issue-3060	65	1	it	it	PRON
issue-3060	65	2	is	be	AUX
issue-3060	65	3	important	important	ADJ
issue-3060	65	4	to	to	PART
issue-3060	65	5	note	note	VERB
issue-3060	65	6	that	that	SCONJ
issue-3060	65	7	,	,	PUNCT
issue-3060	65	8	in	in	ADP
issue-3060	65	9	the	the	DET
issue-3060	65	10	digital	digital	ADJ
issue-3060	65	11	realm	realm	NOUN
issue-3060	65	12	,	,	PUNCT
issue-3060	65	13	while	while	SCONJ
issue-3060	65	14	the	the	DET
issue-3060	65	15	primary	primary	ADJ
issue-3060	65	16	target	target	NOUN
issue-3060	65	17	may	may	AUX
issue-3060	65	18	be	be	AUX
issue-3060	65	19	financial	financial	ADJ
issue-3060	65	20	resources	resource	NOUN
issue-3060	65	21	rather	rather	ADV
issue-3060	65	22	than	than	ADP
issue-3060	65	23	the	the	DET
issue-3060	65	24	personal	personal	ADJ
issue-3060	65	25	assets	asset	NOUN
issue-3060	65	26	of	of	ADP
issue-3060	65	27	individuals	individual	NOUN
issue-3060	65	28	,	,	PUNCT
issue-3060	65	29	fraudsters	fraudster	NOUN
issue-3060	65	30	can	can	AUX
issue-3060	65	31	utilise	utilise	VERB
issue-3060	65	32	phishing	phishe	VERB
issue-3060	65	33	,	,	PUNCT
issue-3060	65	34	vishing	vishe	VERB
issue-3060	65	35	,	,	PUNCT
issue-3060	65	36	and	and	CCONJ
issue-3060	65	37	other	other	ADJ
issue-3060	65	38	cyber	cyber	ADJ
issue-3060	65	39	tools	tool	NOUN
issue-3060	65	40	to	to	PART
issue-3060	65	41	gain	gain	VERB
issue-3060	65	42	unauthorised	unauthorised	ADJ
issue-3060	65	43	access	access	NOUN
issue-3060	65	44	to	to	ADP
issue-3060	65	45	corporate	corporate	ADJ
issue-3060	65	46	accounts	account	NOUN
issue-3060	65	47	or	or	CCONJ
issue-3060	65	48	financial	financial	ADJ
issue-3060	65	49	management	management	NOUN
issue-3060	65	50	systems	system	NOUN
issue-3060	65	51	.	.	PUNCT
issue-3060	66	1	this	this	PRON
issue-3060	66	2	enables	enable	VERB
issue-3060	66	3	them	they	PRON
issue-3060	66	4	to	to	PART
issue-3060	66	5	perpetrate	perpetrate	VERB
issue-3060	66	6	fraudulent	fraudulent	ADJ
issue-3060	66	7	activities	activity	NOUN
issue-3060	66	8	on	on	ADP
issue-3060	66	9	behalf	behalf	NOUN
issue-3060	66	10	of	of	ADP
issue-3060	66	11	a	a	DET
issue-3060	66	12	legitimate	legitimate	ADJ
issue-3060	66	13	entity	entity	NOUN
issue-3060	66	14	.	.	PUNCT
issue-3060	67	1	for	for	ADP
issue-3060	67	2	example	example	NOUN
issue-3060	67	3	,	,	PUNCT
issue-3060	67	4	fraudsters	fraudster	NOUN
issue-3060	67	5	organise	organise	VERB
issue-3060	67	6	complex	complex	ADJ
issue-3060	67	7	phishing	phishe	VERB
issue-3060	67	8	schemes	scheme	NOUN
issue-3060	67	9	in	in	ADP
issue-3060	67	10	which	which	PRON
issue-3060	67	11	they	they	PRON
issue-3060	67	12	impersonate	impersonate	VERB
issue-3060	67	13	representatives	representative	NOUN
issue-3060	67	14	of	of	ADP
issue-3060	67	15	well	well	ADV
issue-3060	67	16	-	-	PUNCT
issue-3060	67	17	known	know	VERB
issue-3060	67	18	companies	company	NOUN
issue-3060	67	19	.	.	PUNCT
issue-3060	68	1	they	they	PRON
issue-3060	68	2	send	send	VERB
issue-3060	68	3	phishing	phishe	VERB
issue-3060	68	4	emails	email	NOUN
issue-3060	68	5	to	to	ADP
issue-3060	68	6	specific	specific	ADJ
issue-3060	68	7	employees	employee	NOUN
issue-3060	68	8	of	of	ADP
issue-3060	68	9	enterprises	enterprise	NOUN
issue-3060	68	10	and	and	CCONJ
issue-3060	68	11	bill	bill	VERB
issue-3060	68	12	them	they	PRON
issue-3060	68	13	for	for	ADP
issue-3060	68	14	goods	good	NOUN
issue-3060	68	15	or	or	CCONJ
issue-3060	68	16	services	service	NOUN
issue-3060	68	17	that	that	PRON
issue-3060	68	18	were	be	AUX
issue-3060	68	19	supposedly	supposedly	ADV
issue-3060	68	20	provided	provide	VERB
issue-3060	68	21	.	.	PUNCT
issue-3060	69	1	this	this	PRON
issue-3060	69	2	can	can	AUX
issue-3060	69	3	lead	lead	VERB
issue-3060	69	4	to	to	ADP
issue-3060	69	5	employees	employee	NOUN
issue-3060	69	6	transferring	transfer	VERB
issue-3060	69	7	significant	significant	ADJ
issue-3060	69	8	amounts	amount	NOUN
issue-3060	69	9	to	to	ADP
issue-3060	69	10	accounts	account	NOUN
issue-3060	69	11	controlled	control	VERB
issue-3060	69	12	by	by	ADP
issue-3060	69	13	fraudsters	fraudster	NOUN
issue-3060	69	14	.	.	PUNCT
issue-3060	70	1	for	for	ADP
issue-3060	70	2	example	example	NOUN
issue-3060	70	3	,	,	PUNCT
issue-3060	70	4	there	there	PRON
issue-3060	70	5	was	be	VERB
issue-3060	70	6	a	a	DET
issue-3060	70	7	well	well	ADV
issue-3060	70	8	-	-	PUNCT
issue-3060	70	9	known	know	VERB
issue-3060	70	10	case	case	NOUN
issue-3060	70	11	of	of	ADP
issue-3060	70	12	100	100	NUM
issue-3060	70	13	million	million	NUM
issue-3060	70	14	usd	usd	NOUN
issue-3060	70	15	fraud	fraud	NOUN
issue-3060	70	16	against	against	ADP
issue-3060	70	17	google	google	PROPN
issue-3060	70	18	and	and	CCONJ
issue-3060	70	19	facebook	facebook	NOUN
issue-3060	70	20	that	that	PRON
issue-3060	70	21	was	be	AUX
issue-3060	70	22	carried	carry	VERB
issue-3060	70	23	out	out	ADP
issue-3060	70	24	through	through	ADP
issue-3060	70	25	such	such	DET
issue-3060	70	26	a	a	DET
issue-3060	70	27	scheme	scheme	NOUN
issue-3060	70	28	.	.	PUNCT
issue-3060	71	1	the	the	DET
issue-3060	71	2	fraudsters	fraudster	NOUN
issue-3060	71	3	used	use	VERB
issue-3060	71	4	phishing	phishe	VERB
issue-3060	71	5	emails	email	NOUN
issue-3060	71	6	to	to	PART
issue-3060	71	7	impersonate	impersonate	VERB
issue-3060	71	8	a	a	DET
issue-3060	71	9	well	well	ADV
issue-3060	71	10	-	-	PUNCT
issue-3060	71	11	known	know	VERB
issue-3060	71	12	electronics	electronics	NOUN
issue-3060	71	13	manufacturer	manufacturer	NOUN
issue-3060	71	14	in	in	ADP
issue-3060	71	15	order	order	NOUN
issue-3060	71	16	to	to	PART
issue-3060	71	17	receive	receive	VERB
issue-3060	71	18	money	money	NOUN
issue-3060	71	19	transfers	transfer	NOUN
issue-3060	71	20	from	from	ADP
issue-3060	71	21	companies	company	NOUN
issue-3060	71	22	for	for	ADP
issue-3060	71	23	nonexistent	nonexistent	ADJ
issue-3060	71	24	services	service	NOUN
issue-3060	71	25	(	(	PUNCT
issue-3060	71	26	leheza	leheza	NOUN
issue-3060	71	27	,	,	PUNCT
issue-3060	71	28	2022	2022	NUM
issue-3060	71	29	)	)	PUNCT
issue-3060	71	30	.	.	PUNCT
issue-3060	72	1	4	4	X
issue-3060	72	2	.	.	X
issue-3060	72	3	the	the	DET
issue-3060	72	4	creation	creation	NOUN
issue-3060	72	5	of	of	ADP
issue-3060	72	6	fictitious	fictitious	ADJ
issue-3060	72	7	companies	company	NOUN
issue-3060	72	8	or	or	CCONJ
issue-3060	72	9	schemes	scheme	NOUN
issue-3060	72	10	for	for	ADP
issue-3060	72	11	the	the	DET
issue-3060	72	12	purpose	purpose	NOUN
issue-3060	72	13	of	of	ADP
issue-3060	72	14	obtaining	obtain	VERB
issue-3060	72	15	budget	budget	NOUN
issue-3060	72	16	funds	fund	NOUN
issue-3060	72	17	may	may	AUX
issue-3060	72	18	take	take	VERB
issue-3060	72	19	various	various	ADJ
issue-3060	72	20	forms	form	NOUN
issue-3060	72	21	.	.	PUNCT
issue-3060	73	1	these	these	PRON
issue-3060	73	2	include	include	VERB
issue-3060	73	3	the	the	DET
issue-3060	73	4	registration	registration	NOUN
issue-3060	73	5	of	of	ADP
issue-3060	73	6	fictitious	fictitious	ADJ
issue-3060	73	7	business	business	NOUN
issue-3060	73	8	entities	entity	NOUN
issue-3060	73	9	through	through	ADP
issue-3060	73	10	online	online	ADJ
issue-3060	73	11	services	service	NOUN
issue-3060	73	12	,	,	PUNCT
issue-3060	73	13	the	the	DET
issue-3060	73	14	submission	submission	NOUN
issue-3060	73	15	of	of	ADP
issue-3060	73	16	electronic	electronic	ADJ
issue-3060	73	17	applications	application	NOUN
issue-3060	73	18	for	for	ADP
issue-3060	73	19	participation	participation	NOUN
issue-3060	73	20	in	in	ADP
issue-3060	73	21	tenders	tender	NOUN
issue-3060	73	22	or	or	CCONJ
issue-3060	73	23	government	government	NOUN
issue-3060	73	24	support	support	NOUN
issue-3060	73	25	programmes	programme	NOUN
issue-3060	73	26	,	,	PUNCT
issue-3060	73	27	and	and	CCONJ
issue-3060	73	28	the	the	DET
issue-3060	73	29	undertaking	undertaking	NOUN
issue-3060	73	30	of	of	ADP
issue-3060	73	31	any	any	DET
issue-3060	73	32	other	other	ADJ
issue-3060	73	33	actions	action	NOUN
issue-3060	73	34	that	that	PRON
issue-3060	73	35	appear	appear	VERB
issue-3060	73	36	to	to	PART
issue-3060	73	37	fulfil	fulfil	VERB
issue-3060	73	38	the	the	DET
issue-3060	73	39	obligations	obligation	NOUN
issue-3060	73	40	of	of	ADP
issue-3060	73	41	a	a	DET
issue-3060	73	42	company	company	NOUN
issue-3060	73	43	without	without	ADP
issue-3060	73	44	there	there	PRON
issue-3060	73	45	being	be	AUX
issue-3060	73	46	any	any	DET
issue-3060	73	47	real	real	ADJ
issue-3060	73	48	intention	intention	NOUN
issue-3060	73	49	to	to	PART
issue-3060	73	50	fulfil	fulfil	VERB
issue-3060	73	51	such	such	ADJ
issue-3060	73	52	obligations	obligation	NOUN
issue-3060	73	53	.	.	PUNCT
issue-3060	74	1	for	for	ADP
issue-3060	74	2	instance	instance	NOUN
issue-3060	74	3	,	,	PUNCT
issue-3060	74	4	financial	financial	ADJ
issue-3060	74	5	and	and	CCONJ
issue-3060	74	6	insurance	insurance	NOUN
issue-3060	74	7	schemes	scheme	NOUN
issue-3060	74	8	may	may	AUX
issue-3060	74	9	utilise	utilise	VERB
issue-3060	74	10	business	business	NOUN
issue-3060	74	11	relationships	relationship	NOUN
issue-3060	74	12	with	with	ADP
issue-3060	74	13	companies	company	NOUN
issue-3060	74	14	exhibiting	exhibit	VERB
issue-3060	74	15	signs	sign	NOUN
issue-3060	74	16	of	of	ADP
issue-3060	74	17	fictitiousness	fictitiousness	NOUN
issue-3060	74	18	.	.	PUNCT
issue-3060	75	1	in	in	ADP
issue-3060	75	2	particular	particular	ADJ
issue-3060	75	3	,	,	PUNCT
issue-3060	75	4	an	an	DET
issue-3060	75	5	insurance	insurance	NOUN
issue-3060	75	6	company	company	NOUN
issue-3060	75	7	may	may	AUX
issue-3060	75	8	receive	receive	VERB
issue-3060	75	9	funds	fund	NOUN
issue-3060	75	10	for	for	ADP
issue-3060	75	11	unlikely	unlikely	ADJ
issue-3060	75	12	insurance	insurance	NOUN
issue-3060	75	13	risks	risk	NOUN
issue-3060	75	14	,	,	PUNCT
issue-3060	75	15	with	with	ADP
issue-3060	75	16	the	the	DET
issue-3060	75	17	subsequent	subsequent	ADJ
issue-3060	75	18	transfer	transfer	NOUN
issue-3060	75	19	of	of	ADP
issue-3060	75	20	these	these	DET
issue-3060	75	21	funds	fund	NOUN
issue-3060	75	22	to	to	ADP
issue-3060	75	23	enterprises	enterprise	NOUN
issue-3060	75	24	exhibiting	exhibit	VERB
issue-3060	75	25	signs	sign	NOUN
issue-3060	75	26	of	of	ADP
issue-3060	75	27	fictitiousness	fictitiousness	NOUN
issue-3060	75	28	.	.	PUNCT
issue-3060	76	1	this	this	PRON
issue-3060	76	2	is	be	AUX
issue-3060	76	3	part	part	NOUN
issue-3060	76	4	of	of	ADP
issue-3060	76	5	broader	broad	ADJ
issue-3060	76	6	schemes	scheme	NOUN
issue-3060	76	7	involving	involve	VERB
issue-3060	76	8	fictitious	fictitious	ADJ
issue-3060	76	9	entities	entity	NOUN
issue-3060	76	10	to	to	PART
issue-3060	76	11	illegally	illegally	ADV
issue-3060	76	12	obtain	obtain	VERB
issue-3060	76	13	funds	fund	NOUN
issue-3060	76	14	,	,	PUNCT
issue-3060	76	15	including	include	VERB
issue-3060	76	16	budget	budget	NOUN
issue-3060	76	17	funds	fund	NOUN
issue-3060	76	18	.	.	PUNCT
issue-3060	77	1	consequently	consequently	ADV
issue-3060	77	2	,	,	PUNCT
issue-3060	77	3	within	within	ADP
issue-3060	77	4	the	the	DET
issue-3060	77	5	paradigm	paradigm	NOUN
issue-3060	77	6	of	of	ADP
issue-3060	77	7	evolving	evolve	VERB
issue-3060	77	8	information	information	NOUN
issue-3060	77	9	technologies	technology	NOUN
issue-3060	77	10	,	,	PUNCT
issue-3060	77	11	the	the	DET
issue-3060	77	12	objective	objective	ADJ
issue-3060	77	13	aspect	aspect	NOUN
issue-3060	77	14	of	of	ADP
issue-3060	77	15	financial	financial	ADJ
issue-3060	77	16	resource	resource	NOUN
issue-3060	77	17	-	-	PUNCT
issue-3060	77	18	based	base	VERB
issue-3060	77	19	fraud	fraud	NOUN
issue-3060	77	20	assumes	assume	VERB
issue-3060	77	21	novel	novel	NOUN
issue-3060	77	22	,	,	PUNCT
issue-3060	77	23	increasingly	increasingly	ADV
issue-3060	77	24	sophisticated	sophisticated	ADJ
issue-3060	77	25	forms	form	NOUN
issue-3060	77	26	.	.	PUNCT
issue-3060	78	1	these	these	DET
issue-3060	78	2	forms	form	NOUN
issue-3060	78	3	leverage	leverage	VERB
issue-3060	78	4	the	the	DET
issue-3060	78	5	functionalities	functionality	NOUN
issue-3060	78	6	of	of	ADP
issue-3060	78	7	digitalisation	digitalisation	NOUN
issue-3060	78	8	to	to	PART
issue-3060	78	9	obfuscate	obfuscate	VERB
issue-3060	78	10	criminal	criminal	ADJ
issue-3060	78	11	activities	activity	NOUN
issue-3060	78	12	and	and	CCONJ
issue-3060	78	13	expedite	expedite	ADJ
issue-3060	78	14	access	access	NOUN
issue-3060	78	15	to	to	ADP
issue-3060	78	16	pertinent	pertinent	ADJ
issue-3060	78	17	financial	financial	ADJ
issue-3060	78	18	resources	resource	NOUN
issue-3060	78	19	.	.	PUNCT
issue-3060	79	1	5	5	X
issue-3060	79	2	.	.	X
issue-3060	79	3	conclusions	conclusion	NOUN
issue-3060	79	4	the	the	DET
issue-3060	79	5	advent	advent	NOUN
issue-3060	79	6	of	of	ADP
issue-3060	79	7	information	information	NOUN
issue-3060	79	8	technology	technology	NOUN
issue-3060	79	9	has	have	AUX
issue-3060	79	10	had	have	VERB
issue-3060	79	11	a	a	DET
issue-3060	79	12	profound	profound	ADJ
issue-3060	79	13	impact	impact	NOUN
issue-3060	79	14	on	on	ADP
issue-3060	79	15	the	the	DET
issue-3060	79	16	nature	nature	NOUN
issue-3060	79	17	of	of	ADP
issue-3060	79	18	financial	financial	ADJ
issue-3060	79	19	fraud	fraud	NOUN
issue-3060	79	20	,	,	PUNCT
issue-3060	79	21	rendering	render	VERB
issue-3060	79	22	it	it	PRON
issue-3060	79	23	a	a	DET
issue-3060	79	24	pertinent	pertinent	ADJ
issue-3060	79	25	subject	subject	NOUN
issue-3060	79	26	for	for	ADP
issue-3060	79	27	criminal	criminal	ADJ
issue-3060	79	28	and	and	CCONJ
issue-3060	79	29	legal	legal	ADJ
issue-3060	79	30	scrutiny	scrutiny	NOUN
issue-3060	79	31	.	.	PUNCT
issue-3060	80	1	a	a	DET
issue-3060	80	2	comprehensive	comprehensive	ADJ
issue-3060	80	3	analysis	analysis	NOUN
issue-3060	80	4	of	of	ADP
issue-3060	80	5	the	the	DET
issue-3060	80	6	objective	objective	ADJ
issue-3060	80	7	and	and	CCONJ
issue-3060	80	8	subjective	subjective	ADJ
issue-3060	80	9	elements	element	NOUN
issue-3060	80	10	of	of	ADP
issue-3060	80	11	this	this	DET
issue-3060	80	12	criminal	criminal	ADJ
issue-3060	80	13	offence	offence	NOUN
issue-3060	80	14	,	,	PUNCT
issue-3060	80	15	coupled	couple	VERB
issue-3060	80	16	with	with	ADP
issue-3060	80	17	the	the	DET
issue-3060	80	18	development	development	NOUN
issue-3060	80	19	of	of	ADP
issue-3060	80	20	effective	effective	ADJ
issue-3060	80	21	methods	method	NOUN
issue-3060	80	22	for	for	ADP
issue-3060	80	23	their	their	PRON
issue-3060	80	24	identification	identification	NOUN
issue-3060	80	25	,	,	PUNCT
issue-3060	80	26	is	be	AUX
issue-3060	80	27	imperative	imperative	ADJ
issue-3060	80	28	to	to	PART
issue-3060	80	29	ensure	ensure	VERB
issue-3060	80	30	the	the	DET
issue-3060	80	31	financial	financial	ADJ
issue-3060	80	32	security	security	NOUN
issue-3060	80	33	of	of	ADP
issue-3060	80	34	the	the	DET
issue-3060	80	35	state	state	NOUN
issue-3060	80	36	,	,	PUNCT
issue-3060	80	37	legal	legal	ADJ
issue-3060	80	38	entities	entity	NOUN
issue-3060	80	39	,	,	PUNCT
issue-3060	80	40	and	and	CCONJ
issue-3060	80	41	individuals	individual	NOUN
issue-3060	80	42	.	.	PUNCT
issue-3060	81	1	fraud	fraud	NOUN
issue-3060	81	2	,	,	PUNCT
issue-3060	81	3	defined	define	VERB
issue-3060	81	4	as	as	ADP
issue-3060	81	5	the	the	DET
issue-3060	81	6	misappropriation	misappropriation	NOUN
issue-3060	81	7	of	of	ADP
issue-3060	81	8	property	property	NOUN
issue-3060	81	9	through	through	ADP
issue-3060	81	10	deceit	deceit	NOUN
issue-3060	81	11	or	or	CCONJ
issue-3060	81	12	the	the	DET
issue-3060	81	13	abuse	abuse	NOUN
issue-3060	81	14	of	of	ADP
issue-3060	81	15	trust	trust	NOUN
issue-3060	81	16	,	,	PUNCT
issue-3060	81	17	is	be	AUX
issue-3060	81	18	a	a	DET
issue-3060	81	19	fundamental	fundamental	ADJ
issue-3060	81	20	criminal	criminal	ADJ
issue-3060	81	21	offence	offence	NOUN
issue-3060	81	22	that	that	PRON
issue-3060	81	23	manifests	manifest	VERB
issue-3060	81	24	in	in	ADP
issue-3060	81	25	numerous	numerous	ADJ
issue-3060	81	26	specific	specific	ADJ
issue-3060	81	27	forms	form	NOUN
issue-3060	81	28	relating	relate	VERB
issue-3060	81	29	to	to	ADP
issue-3060	81	30	particular	particular	ADJ
issue-3060	81	31	objects	object	NOUN
issue-3060	81	32	,	,	PUNCT
issue-3060	81	33	including	include	VERB
issue-3060	81	34	weapons	weapon	NOUN
issue-3060	81	35	,	,	PUNCT
issue-3060	81	36	drugs	drug	NOUN
issue-3060	81	37	,	,	PUNCT
issue-3060	81	38	and	and	CCONJ
issue-3060	81	39	financial	financial	ADJ
issue-3060	81	40	resources	resource	NOUN
issue-3060	81	41	.	.	PUNCT
issue-3060	82	1	this	this	DET
issue-3060	82	2	diversity	diversity	NOUN
issue-3060	82	3	reflects	reflect	VERB
issue-3060	82	4	the	the	DET
issue-3060	82	5	wide	wide	ADJ
issue-3060	82	6	range	range	NOUN
issue-3060	82	7	of	of	ADP
issue-3060	82	8	fraudulent	fraudulent	ADJ
issue-3060	82	9	activities	activity	NOUN
issue-3060	82	10	that	that	PRON
issue-3060	82	11	take	take	VERB
issue-3060	82	12	place	place	NOUN
issue-3060	82	13	in	in	ADP
issue-3060	82	14	various	various	ADJ
issue-3060	82	15	domains	domain	NOUN
issue-3060	82	16	,	,	PUNCT
issue-3060	82	17	including	include	VERB
issue-3060	82	18	modern	modern	ADJ
issue-3060	82	19	technological	technological	ADJ
issue-3060	82	20	schemes	scheme	NOUN
issue-3060	82	21	related	relate	VERB
issue-3060	82	22	to	to	ADP
issue-3060	82	23	financial	financial	ADJ
issue-3060	82	24	resources	resource	NOUN
issue-3060	82	25	.	.	PUNCT
issue-3060	83	1	the	the	DET
issue-3060	83	2	fundamental	fundamental	ADJ
issue-3060	83	3	distinction	distinction	NOUN
issue-3060	83	4	between	between	ADP
issue-3060	83	5	fraud	fraud	NOUN
issue-3060	83	6	and	and	CCONJ
issue-3060	83	7	other	other	ADJ
issue-3060	83	8	criminal	criminal	ADJ
issue-3060	83	9	offences	offence	NOUN
issue-3060	83	10	against	against	ADP
issue-3060	83	11	property	property	NOUN
issue-3060	83	12	is	be	AUX
issue-3060	83	13	that	that	SCONJ
issue-3060	83	14	,	,	PUNCT
issue-3060	83	15	in	in	ADP
issue-3060	83	16	the	the	DET
issue-3060	83	17	case	case	NOUN
issue-3060	83	18	of	of	ADP
issue-3060	83	19	fraud	fraud	NOUN
issue-3060	83	20	,	,	PUNCT
issue-3060	83	21	the	the	DET
issue-3060	83	22	victim	victim	NOUN
issue-3060	83	23	voluntarily	voluntarily	ADV
issue-3060	83	24	transfers	transfer	VERB
issue-3060	83	25	property	property	NOUN
issue-3060	83	26	to	to	ADP
issue-3060	83	27	the	the	DET
issue-3060	83	28	perpetrator	perpetrator	NOUN
issue-3060	83	29	as	as	ADP
issue-3060	83	30	a	a	DET
issue-3060	83	31	result	result	NOUN
issue-3060	83	32	of	of	ADP
issue-3060	83	33	deception	deception	NOUN
issue-3060	83	34	or	or	CCONJ
issue-3060	83	35	abuse	abuse	NOUN
issue-3060	83	36	of	of	ADP
issue-3060	83	37	trust	trust	NOUN
issue-3060	83	38	.	.	PUNCT
issue-3060	84	1	by	by	ADP
issue-3060	84	2	contrast	contrast	NOUN
issue-3060	84	3	,	,	PUNCT
issue-3060	84	4	in	in	ADP
issue-3060	84	5	the	the	DET
issue-3060	84	6	case	case	NOUN
issue-3060	84	7	of	of	ADP
issue-3060	84	8	other	other	ADJ
issue-3060	84	9	criminal	criminal	ADJ
issue-3060	84	10	offences	offence	NOUN
issue-3060	84	11	against	against	ADP
issue-3060	84	12	property	property	NOUN
issue-3060	84	13	,	,	PUNCT
issue-3060	84	14	the	the	DET
issue-3060	84	15	direct	direct	ADJ
issue-3060	84	16	seizure	seizure	NOUN
issue-3060	84	17	of	of	ADP
issue-3060	84	18	property	property	NOUN
issue-3060	84	19	by	by	ADP
issue-3060	84	20	the	the	DET
issue-3060	84	21	criminal	criminal	NOUN
issue-3060	84	22	is	be	AUX
issue-3060	84	23	carried	carry	VERB
issue-3060	84	24	out	out	ADP
issue-3060	84	25	in	in	ADP
issue-3060	84	26	most	most	ADJ
issue-3060	84	27	cases	case	NOUN
issue-3060	84	28	without	without	ADP
issue-3060	84	29	the	the	DET
issue-3060	84	30	consent	consent	NOUN
issue-3060	84	31	of	of	ADP
issue-3060	84	32	the	the	DET
issue-3060	84	33	owner	owner	NOUN
issue-3060	84	34	.	.	PUNCT
issue-3060	85	1	the	the	DET
issue-3060	85	2	criminal	criminal	ADJ
issue-3060	85	3	legal	legal	ADJ
issue-3060	85	4	qualification	qualification	NOUN
issue-3060	85	5	of	of	ADP
issue-3060	85	6	fraud	fraud	NOUN
issue-3060	85	7	encompasses	encompass	VERB
issue-3060	85	8	the	the	DET
issue-3060	85	9	following	follow	VERB
issue-3060	85	10	elements	element	NOUN
issue-3060	85	11	:	:	PUNCT
issue-3060	85	12	the	the	DET
issue-3060	85	13	object	object	NOUN
issue-3060	85	14	,	,	PUNCT
issue-3060	85	15	which	which	PRON
issue-3060	85	16	refers	refer	VERB
issue-3060	85	17	to	to	ADP
issue-3060	85	18	the	the	DET
issue-3060	85	19	property	property	NOUN
issue-3060	85	20	right	right	NOUN
issue-3060	85	21	;	;	PUNCT
issue-3060	85	22	the	the	DET
issue-3060	85	23	subject	subject	NOUN
issue-3060	85	24	,	,	PUNCT
issue-3060	85	25	which	which	PRON
issue-3060	85	26	refers	refer	VERB
issue-3060	85	27	to	to	ADP
issue-3060	85	28	another	another	DET
issue-3060	85	29	person	person	NOUN
issue-3060	85	30	's	's	PART
issue-3060	85	31	property	property	NOUN
issue-3060	85	32	to	to	PART
issue-3060	85	33	which	which	PRON
issue-3060	85	34	the	the	DET
issue-3060	85	35	criminal	criminal	ADJ
issue-3060	85	36	encroachment	encroachment	NOUN
issue-3060	85	37	is	be	AUX
issue-3060	85	38	directed	direct	VERB
issue-3060	85	39	;	;	PUNCT
issue-3060	85	40	the	the	DET
issue-3060	85	41	objective	objective	ADJ
issue-3060	85	42	side	side	NOUN
issue-3060	85	43	,	,	PUNCT
issue-3060	85	44	which	which	PRON
issue-3060	85	45	includes	include	VERB
issue-3060	85	46	active	active	ADJ
issue-3060	85	47	actions	action	NOUN
issue-3060	85	48	consisting	consist	VERB
issue-3060	85	49	of	of	ADP
issue-3060	85	50	taking	take	VERB
issue-3060	85	51	possession	possession	NOUN
issue-3060	85	52	of	of	ADP
issue-3060	85	53	another	another	DET
issue-3060	85	54	person	person	NOUN
issue-3060	85	55	's	's	PART
issue-3060	85	56	property	property	NOUN
issue-3060	85	57	or	or	CCONJ
issue-3060	85	58	acquiring	acquire	VERB
issue-3060	85	59	the	the	DET
issue-3060	85	60	right	right	NOUN
issue-3060	85	61	to	to	ADP
issue-3060	85	62	it	it	PRON
issue-3060	85	63	by	by	ADP
issue-3060	85	64	deception	deception	NOUN
issue-3060	85	65	and/or	and/or	CCONJ
issue-3060	85	66	abuse	abuse	NOUN
issue-3060	85	67	of	of	ADP
issue-3060	85	68	trust	trust	NOUN
issue-3060	85	69	;	;	PUNCT
issue-3060	85	70	the	the	DET
issue-3060	85	71	subjective	subjective	ADJ
issue-3060	85	72	side	side	NOUN
issue-3060	85	73	,	,	PUNCT
issue-3060	85	74	which	which	PRON
issue-3060	85	75	refers	refer	VERB
issue-3060	85	76	to	to	ADP
issue-3060	85	77	direct	direct	ADJ
issue-3060	85	78	intent	intent	NOUN
issue-3060	85	79	and	and	CCONJ
issue-3060	85	80	mercenary	mercenary	ADJ
issue-3060	85	81	motive	motive	NOUN
issue-3060	85	82	;	;	PUNCT
issue-3060	85	83	and	and	CCONJ
issue-3060	85	84	the	the	DET
issue-3060	85	85	subject	subject	NOUN
issue-3060	85	86	of	of	ADP
issue-3060	85	87	the	the	DET
issue-3060	85	88	criminal	criminal	ADJ
issue-3060	85	89	offence	offence	NOUN
issue-3060	85	90	,	,	PUNCT
issue-3060	85	91	which	which	PRON
issue-3060	85	92	is	be	AUX
issue-3060	85	93	a	a	DET
issue-3060	85	94	criminal	criminal	ADJ
issue-3060	85	95	natural	natural	ADJ
issue-3060	85	96	person	person	NOUN
issue-3060	85	97	who	who	PRON
issue-3060	85	98	has	have	AUX
issue-3060	85	99	reached	reach	VERB
issue-3060	85	100	the	the	DET
issue-3060	85	101	age	age	NOUN
issue-3060	85	102	of	of	ADP
issue-3060	85	103	criminal	criminal	ADJ
issue-3060	85	104	responsibility	responsibility	NOUN
issue-3060	85	105	.	.	PUNCT
issue-3060	86	1	financial	financial	ADJ
issue-3060	86	2	fraud	fraud	NOUN
issue-3060	86	3	is	be	AUX
issue-3060	86	4	a	a	DET
issue-3060	86	5	specific	specific	ADJ
issue-3060	86	6	type	type	NOUN
issue-3060	86	7	of	of	ADP
issue-3060	86	8	criminal	criminal	ADJ
issue-3060	86	9	offence	offence	NOUN
issue-3060	86	10	involving	involve	VERB
issue-3060	86	11	the	the	DET
issue-3060	86	12	misuse	misuse	NOUN
issue-3060	86	13	of	of	ADP
issue-3060	86	14	financial	financial	ADJ
issue-3060	86	15	resources	resource	NOUN
issue-3060	86	16	.	.	PUNCT
issue-3060	87	1	it	it	PRON
issue-3060	87	2	differs	differ	VERB
issue-3060	87	3	from	from	ADP
issue-3060	87	4	general	general	ADJ
issue-3060	87	5	fraud	fraud	NOUN
issue-3060	87	6	in	in	ADP
issue-3060	87	7	that	that	SCONJ
issue-3060	87	8	it	it	PRON
issue-3060	87	9	involves	involve	VERB
issue-3060	87	10	a	a	DET
issue-3060	87	11	clearly	clearly	ADV
issue-3060	87	12	defined	define	VERB
issue-3060	87	13	type	type	NOUN
issue-3060	87	14	of	of	ADP
issue-3060	87	15	financial	financial	ADJ
issue-3060	87	16	fund	fund	NOUN
issue-3060	87	17	,	,	PUNCT
issue-3060	87	18	such	such	ADJ
issue-3060	87	19	as	as	ADP
issue-3060	87	20	loans	loan	NOUN
issue-3060	87	21	,	,	PUNCT
issue-3060	87	22	grants	grant	NOUN
issue-3060	87	23	,	,	PUNCT
issue-3060	87	24	subsidies	subsidy	NOUN
issue-3060	87	25	and	and	CCONJ
issue-3060	87	26	other	other	ADJ
issue-3060	87	27	budget	budget	NOUN
issue-3060	87	28	funds	fund	NOUN
issue-3060	87	29	.	.	PUNCT
issue-3060	88	1	in	in	ADP
issue-3060	88	2	the	the	DET
issue-3060	88	3	context	context	NOUN
issue-3060	88	4	of	of	ADP
issue-3060	88	5	the	the	DET
issue-3060	88	6	development	development	NOUN
issue-3060	88	7	of	of	ADP
issue-3060	88	8	information	information	NOUN
issue-3060	88	9	technologies	technology	NOUN
issue-3060	88	10	,	,	PUNCT
issue-3060	88	11	the	the	DET
issue-3060	88	12	objective	objective	ADJ
issue-3060	88	13	side	side	NOUN
issue-3060	88	14	of	of	ADP
issue-3060	88	15	fraud	fraud	NOUN
issue-3060	88	16	with	with	ADP
issue-3060	88	17	financial	financial	ADJ
issue-3060	88	18	resources	resource	NOUN
issue-3060	88	19	acquires	acquire	VERB
issue-3060	88	20	new	new	ADJ
issue-3060	88	21	,	,	PUNCT
issue-3060	88	22	more	more	ADV
issue-3060	88	23	complex	complex	ADJ
issue-3060	88	24	forms	form	NOUN
issue-3060	88	25	that	that	PRON
issue-3060	88	26	use	use	VERB
issue-3060	88	27	the	the	DET
issue-3060	88	28	capabilities	capability	NOUN
issue-3060	88	29	of	of	ADP
issue-3060	88	30	digitalisation	digitalisation	NOUN
issue-3060	88	31	to	to	PART
issue-3060	88	32	conceal	conceal	VERB
issue-3060	88	33	criminal	criminal	ADJ
issue-3060	88	34	activity	activity	NOUN
issue-3060	88	35	and	and	CCONJ
issue-3060	88	36	facilitate	facilitate	NOUN
issue-3060	88	37	access	access	NOUN
issue-3060	88	38	to	to	ADP
issue-3060	88	39	funds	fund	NOUN
issue-3060	88	40	.	.	PUNCT
issue-3060	89	1	such	such	ADJ
issue-3060	89	2	forms	form	NOUN
issue-3060	89	3	may	may	AUX
issue-3060	89	4	include	include	VERB
issue-3060	89	5	the	the	DET
issue-3060	89	6	submission	submission	NOUN
issue-3060	89	7	of	of	ADP
issue-3060	89	8	false	false	ADJ
issue-3060	89	9	electronic	electronic	ADJ
issue-3060	89	10	documents	document	NOUN
issue-3060	89	11	,	,	PUNCT
issue-3060	89	12	the	the	DET
issue-3060	89	13	use	use	NOUN
issue-3060	89	14	of	of	ADP
issue-3060	89	15	software	software	NOUN
issue-3060	89	16	or	or	CCONJ
issue-3060	89	17	database	database	NOUN
issue-3060	89	18	vulnerabilities	vulnerability	NOUN
issue-3060	89	19	,	,	PUNCT
issue-3060	89	20	the	the	DET
issue-3060	89	21	use	use	NOUN
issue-3060	89	22	of	of	ADP
issue-3060	89	23	social	social	ADJ
issue-3060	89	24	engineering	engineering	NOUN
issue-3060	89	25	methods	method	NOUN
issue-3060	89	26	in	in	ADP
issue-3060	89	27	the	the	DET
issue-3060	89	28	digital	digital	ADJ
issue-3060	89	29	space	space	NOUN
issue-3060	89	30	,	,	PUNCT
issue-3060	89	31	the	the	DET
issue-3060	89	32	creation	creation	NOUN
issue-3060	89	33	of	of	ADP
issue-3060	89	34	fictitious	fictitious	ADJ
issue-3060	89	35	companies	company	NOUN
issue-3060	89	36	to	to	PART
issue-3060	89	37	obtain	obtain	VERB
issue-3060	89	38	budget	budget	NOUN
issue-3060	89	39	funds	fund	NOUN
issue-3060	89	40	,	,	PUNCT
issue-3060	89	41	etc	etc	X
issue-3060	89	42	.	.	X
issue-3060	89	43	baltic	baltic	PROPN
issue-3060	89	44	journal	journal	PROPN
issue-3060	89	45	of	of	ADP
issue-3060	89	46	economic	economic	ADJ
issue-3060	89	47	studies	study	NOUN
issue-3060	89	48	409	409	NUM
issue-3060	89	49	vol	vol	NOUN
issue-3060	89	50	.	.	PUNCT
issue-3060	90	1	11	11	NUM
issue-3060	91	1	no	no	NOUN
issue-3060	91	2	.	.	NOUN
issue-3060	92	1	4	4	NUM
issue-3060	92	2	,	,	PUNCT
issue-3060	92	3	2025	2025	NUM
issue-3060	92	4	references	reference	NOUN
issue-3060	92	5	:	:	PUNCT
issue-3060	92	6	on	on	ADP
issue-3060	92	7	registered	register	VERB
issue-3060	92	8	criminal	criminal	ADJ
issue-3060	92	9	offenses	offense	NOUN
issue-3060	92	10	and	and	CCONJ
issue-3060	92	11	the	the	DET
issue-3060	92	12	results	result	NOUN
issue-3060	92	13	of	of	ADP
issue-3060	92	14	their	their	PRON
issue-3060	92	15	pre	pre	ADJ
issue-3060	92	16	-	-	ADJ
issue-3060	92	17	trial	trial	ADJ
issue-3060	92	18	investigation	investigation	NOUN
issue-3060	92	19	.	.	PUNCT
issue-3060	93	1	office	office	NOUN
issue-3060	93	2	of	of	ADP
issue-3060	93	3	the	the	DET
issue-3060	93	4	prosecutor	prosecutor	NOUN
issue-3060	93	5	general	general	NOUN
issue-3060	93	6	.	.	PUNCT
issue-3060	94	1	available	available	ADJ
issue-3060	94	2	at	at	ADP
issue-3060	94	3	:	:	PUNCT
issue-3060	94	4	https://gp.gov.ua/ua/posts/pro-zareyestrovani-kriminalni-pravoporushennya-ta-rezultatiyih-dosudovogo-rozsliduvannya-2	https://gp.gov.ua/ua/posts/pro-zareyestrovani-kriminalni-pravoporushennya-ta-rezultatiyih-dosudovogo-rozsliduvannya-2	ADJ
issue-3060	94	5	the	the	DET
issue-3060	94	6	criminal	criminal	ADJ
issue-3060	94	7	code	code	NOUN
issue-3060	94	8	of	of	ADP
issue-3060	94	9	ukraine	ukraine	PROPN
issue-3060	94	10	.	.	PUNCT
issue-3060	95	1	the	the	DET
issue-3060	95	2	law	law	NOUN
issue-3060	95	3	of	of	ADP
issue-3060	95	4	ukraine	ukraine	NOUN
issue-3060	95	5	dated	date	VERB
issue-3060	95	6	04/05/2001	04/05/2001	NUM
issue-3060	95	7	.	.	PUNCT
issue-3060	96	1	available	available	ADJ
issue-3060	96	2	at	at	ADP
issue-3060	96	3	:	:	PUNCT
issue-3060	96	4	https://zakon.rada.gov.ua/	https://zakon.rada.gov.ua/	PROPN
issue-3060	96	5	laws	law	NOUN
issue-3060	96	6	/	/	SYM
issue-3060	96	7	show/2341	show/2341	PROPN
issue-3060	96	8	-	-	PUNCT
issue-3060	96	9	14#n1336	14#n1336	NOUN
issue-3060	96	10	fomenko	fomenko	PROPN
issue-3060	96	11	,	,	PUNCT
issue-3060	96	12	d.	d.	PROPN
issue-3060	96	13	,	,	PUNCT
issue-3060	96	14	&	&	CCONJ
issue-3060	96	15	tymoshenko	tymoshenko	PROPN
issue-3060	96	16	,	,	PUNCT
issue-3060	96	17	n.	n.	NOUN
issue-3060	96	18	(	(	PUNCT
issue-3060	96	19	2014	2014	NUM
issue-3060	96	20	)	)	PUNCT
issue-3060	96	21	.	.	PUNCT
issue-3060	97	1	the	the	DET
issue-3060	97	2	concept	concept	NOUN
issue-3060	97	3	of	of	ADP
issue-3060	97	4	fraud	fraud	NOUN
issue-3060	97	5	and	and	CCONJ
issue-3060	97	6	its	its	PRON
issue-3060	97	7	features	feature	NOUN
issue-3060	97	8	.	.	PUNCT
issue-3060	98	1	legal	legal	ADJ
issue-3060	98	2	bulletin	bulletin	NOUN
issue-3060	98	3	,	,	PUNCT
issue-3060	98	4	2	2	NUM
issue-3060	98	5	,	,	PUNCT
issue-3060	98	6	119	119	NUM
issue-3060	98	7	-	-	SYM
issue-3060	98	8	124	124	NUM
issue-3060	98	9	.	.	PUNCT
issue-3060	98	10	available	available	ADJ
issue-3060	98	11	at	at	ADP
issue-3060	98	12	:	:	PUNCT
issue-3060	98	13	http://yuv.onua.edu.ua/index.php/yuv/article/view/692/668	http://yuv.onua.edu.ua/index.php/yuv/article/view/692/668	NOUN
issue-3060	98	14	golovey	golovey	NOUN
issue-3060	98	15	,	,	PUNCT
issue-3060	98	16	n.	n.	NOUN
issue-3060	98	17	v.	v.	ADP
issue-3060	98	18	criminal	criminal	ADJ
issue-3060	98	19	-	-	PUNCT
issue-3060	98	20	legal	legal	ADJ
issue-3060	98	21	and	and	CCONJ
issue-3060	98	22	criminological	criminological	ADJ
issue-3060	98	23	characteristics	characteristic	NOUN
issue-3060	98	24	of	of	ADP
issue-3060	98	25	fraud	fraud	NOUN
issue-3060	98	26	.	.	PUNCT
issue-3060	99	1	p.	p.	NOUN
issue-3060	99	2	152	152	NUM
issue-3060	99	3	-	-	SYM
issue-3060	99	4	155	155	NUM
issue-3060	99	5	.	.	PUNCT
issue-3060	99	6	available	available	ADJ
issue-3060	99	7	at	at	ADP
issue-3060	99	8	:	:	PUNCT
issue-3060	99	9	https://dspace.uzhnu.edu.ua/jspui/bitstream/lib/17431/1/%d0%9a%d0%a0%d0%98%d0%9c%d0	https://dspace.uzhnu.edu.ua/jspui/bitstream/lib/17431/1/%d0%9a%d0%a0%d0%98%d0%9c%d0	NOUN
issue-3060	99	10	%	%	NOUN
issue-3060	99	11	8	8	NUM
issue-3060	99	12	6	6	NUM
issue-3060	99	13	%	%	NOUN
issue-3060	99	14	d	d	NOUN
issue-3060	99	15	0	0	NUM
issue-3060	100	1	%	%	NOUN
issue-3060	101	1	9	9	NUM
issue-3060	101	2	d	d	NOUN
issue-3060	101	3	%	%	NOUN
issue-3060	101	4	d	d	SYM
issue-3060	101	5	0	0	NUM
issue-3060	101	6	%	%	NOUN
issue-3060	101	7	9	9	NUM
issue-3060	101	8	0	0	NUM
issue-3060	101	9	%	%	NOUN
issue-3060	102	1	d	d	NOUN
issue-3060	102	2	0	0	NUM
issue-3060	103	1	%	%	NOUN
issue-3060	103	2	9	9	NUM
issue-3060	103	3	b	b	NOUN
issue-3060	103	4	%	%	NOUN
issue-3060	103	5	d	d	SYM
issue-3060	103	6	0	0	NUM
issue-3060	104	1	%	%	NOUN
issue-3060	104	2	a	a	DET
issue-3060	104	3	c	c	NOUN
issue-3060	104	4	%	%	NOUN
issue-3060	104	5	d	d	NOUN
issue-3060	104	6	0	0	NUM
issue-3060	105	1	%	%	NOUN
issue-3060	106	1	9	9	NUM
issue-3060	106	2	d	d	NOUN
issue-3060	106	3	%	%	NOUN
issue-3060	106	4	d	d	SYM
issue-3060	106	5	0	0	NUM
issue-3060	106	6	%	%	NOUN
issue-3060	106	7	9	9	NUM
issue-3060	106	8	e	e	NOUN
issue-3060	106	9	%	%	NOUN
issue-3060	107	1	d	d	SYM
issue-3060	107	2	0	0	NUM
issue-3060	108	1	%	%	NOUN
issue-3060	108	2	9	9	NUM
issue-3060	108	3	f	f	NOUN
issue-3060	108	4	%	%	NOUN
issue-3060	109	1	d	d	NOUN
issue-3060	109	2	0	0	NUM
issue-3060	109	3	%	%	NOUN
issue-3060	109	4	a	a	DET
issue-3060	109	5	0	0	NUM
issue-3060	109	6	%	%	NOUN
issue-3060	109	7	d	d	NOUN
issue-3060	109	8	0	0	NUM
issue-3060	110	1	%	%	NOUN
issue-3060	110	2	9	9	NUM
issue-3060	110	3	0	0	NUM
issue-3060	110	4	%	%	NOUN
issue-3060	110	5	d0%92%d0%9e%d0%92%d0%90%20%d0%a2%d0%90%20%d0%9a%d0%a0%d0%98%d0%9c%d0	d0%92%d0%9e%d0%92%d0%90%20%d0%a2%d0%90%20%d0%9a%d0%a0%d0%98%d0%9c%d0	NUM
issue-3060	110	6	%	%	NOUN
issue-3060	110	7	86%d0%9d%d0%9e%d0%9b%d0%9e%d0%93%d0%86%d0%a7%d0%9d%d0%90.pdf	86%d0%9d%d0%9e%d0%9b%d0%9e%d0%93%d0%86%d0%a7%d0%9d%d0%90.pdf	PROPN
issue-3060	110	8	reznichenko	reznichenko	PROPN
issue-3060	110	9	,	,	PUNCT
issue-3060	110	10	g.	g.	PROPN
issue-3060	110	11	s.	s.	PROPN
issue-3060	110	12	,	,	PUNCT
issue-3060	110	13	&	&	CCONJ
issue-3060	110	14	chekmareva	chekmareva	PROPN
issue-3060	110	15	,	,	PUNCT
issue-3060	110	16	i.	i.	NOUN
issue-3060	110	17	m.	m.	NOUN
issue-3060	110	18	(	(	PUNCT
issue-3060	110	19	2024	2024	NUM
issue-3060	110	20	)	)	PUNCT
issue-3060	110	21	.	.	PUNCT
issue-3060	111	1	peculiarities	peculiarity	NOUN
issue-3060	111	2	of	of	ADP
issue-3060	111	3	qualification	qualification	NOUN
issue-3060	111	4	of	of	ADP
issue-3060	111	5	fraud	fraud	NOUN
issue-3060	111	6	committed	commit	VERB
issue-3060	111	7	through	through	ADP
issue-3060	111	8	illegal	illegal	ADJ
issue-3060	111	9	operations	operation	NOUN
issue-3060	111	10	using	use	VERB
issue-3060	111	11	electronic	electronic	ADJ
issue-3060	111	12	computing	computing	NOUN
issue-3060	111	13	equipment	equipment	NOUN
issue-3060	111	14	.	.	PUNCT
issue-3060	112	1	legal	legal	ADJ
issue-3060	112	2	scientific	scientific	ADJ
issue-3060	112	3	electronic	electronic	ADJ
issue-3060	112	4	journal	journal	NOUN
issue-3060	112	5	,	,	PUNCT
issue-3060	112	6	4	4	NUM
issue-3060	112	7	,	,	PUNCT
issue-3060	112	8	558	558	NUM
issue-3060	112	9	-	-	SYM
issue-3060	112	10	560	560	NUM
issue-3060	112	11	.	.	PUNCT
issue-3060	113	1	doi	doi	NOUN
issue-3060	113	2	:	:	PUNCT
issue-3060	113	3	https://doi.org/10.32782/2524-0374/2024-4/133	https://doi.org/10.32782/2524-0374/2024-4/133	NOUN
issue-3060	113	4	on	on	ADP
issue-3060	113	5	persons	person	NOUN
issue-3060	113	6	who	who	PRON
issue-3060	113	7	have	have	AUX
issue-3060	113	8	committed	commit	VERB
issue-3060	113	9	criminal	criminal	ADJ
issue-3060	113	10	offenses	offense	NOUN
issue-3060	113	11	.	.	PUNCT
issue-3060	114	1	prosecutor	prosecutor	NOUN
issue-3060	114	2	general	general	NOUN
issue-3060	114	3	's	's	PART
issue-3060	114	4	office	office	NOUN
issue-3060	114	5	.	.	PUNCT
issue-3060	115	1	available	available	ADJ
issue-3060	115	2	at	at	ADP
issue-3060	115	3	:	:	PUNCT
issue-3060	115	4	https://gp.gov.ua/	https://gp.gov.ua/	PROPN
issue-3060	115	5	ua	ua	PROPN
issue-3060	115	6	/	/	SYM
issue-3060	115	7	posts	post	NOUN
issue-3060	115	8	/	/	SYM
issue-3060	115	9	pro	pro	ADJ
issue-3060	115	10	-	-	ADJ
issue-3060	115	11	osib	osib	ADJ
issue-3060	115	12	-	-	PUNCT
issue-3060	115	13	yaki	yaki	NOUN
issue-3060	115	14	-	-	PUNCT
issue-3060	115	15	vchinili	vchinili	NOUN
issue-3060	115	16	-	-	PUNCT
issue-3060	115	17	kriminalni	kriminalni	NOUN
issue-3060	115	18	-	-	PUNCT
issue-3060	115	19	pravoporushennya-2	pravoporushennya-2	NOUN
issue-3060	115	20	dorohina	dorohina	PROPN
issue-3060	115	21	,	,	PUNCT
issue-3060	115	22	yu	yu	PROPN
issue-3060	115	23	.	.	PUNCT
issue-3060	115	24	a.	a.	PROPN
issue-3060	115	25	,	,	PUNCT
issue-3060	115	26	&	&	CCONJ
issue-3060	115	27	ilyashko	ilyashko	NOUN
issue-3060	115	28	,	,	PUNCT
issue-3060	115	29	a.	a.	NOUN
issue-3060	115	30	o.	o.	NOUN
issue-3060	115	31	(	(	PUNCT
issue-3060	115	32	2019	2019	NUM
issue-3060	115	33	)	)	PUNCT
issue-3060	115	34	.	.	PUNCT
issue-3060	116	1	separate	separate	ADJ
issue-3060	116	2	needs	need	NOUN
issue-3060	116	3	for	for	ADP
issue-3060	116	4	distinguishing	distinguish	VERB
issue-3060	116	5	fraud	fraud	NOUN
issue-3060	116	6	and	and	CCONJ
issue-3060	116	7	fraud	fraud	NOUN
issue-3060	116	8	with	with	ADP
issue-3060	116	9	financial	financial	ADJ
issue-3060	116	10	resources	resource	NOUN
issue-3060	116	11	.	.	PUNCT
issue-3060	117	1	scientific	scientific	ADJ
issue-3060	117	2	notes	note	NOUN
issue-3060	117	3	of	of	ADP
issue-3060	117	4	the	the	DET
issue-3060	117	5	v.i	v.i	PROPN
issue-3060	117	6	.	.	PROPN
issue-3060	117	7	vernadsky	vernadsky	PROPN
issue-3060	117	8	tnu	tnu	PROPN
issue-3060	117	9	.	.	PUNCT
issue-3060	117	10	series	series	PROPN
issue-3060	117	11	:	:	PUNCT
issue-3060	117	12	legal	legal	ADJ
issue-3060	117	13	sciences	science	NOUN
issue-3060	117	14	.	.	PUNCT
issue-3060	118	1	vol	vol	NOUN
issue-3060	118	2	.	.	PROPN
issue-3060	118	3	30	30	NUM
issue-3060	118	4	(	(	PUNCT
issue-3060	118	5	69	69	NUM
issue-3060	118	6	)	)	PUNCT
issue-3060	118	7	№	№	ADP
issue-3060	118	8	3	3	NUM
issue-3060	118	9	.	.	PUNCT
issue-3060	119	1	p.	p.	NOUN
issue-3060	119	2	91	91	NUM
issue-3060	119	3	-	-	SYM
issue-3060	119	4	94	94	NUM
issue-3060	119	5	.	.	PUNCT
issue-3060	120	1	doi	doi	NOUN
issue-3060	120	2	:	:	PUNCT
issue-3060	120	3	https://doi.org/10.32838/1606-3716/2019.3/16	https://doi.org/10.32838/1606-3716/2019.3/16	NOUN
issue-3060	120	4	the	the	DET
issue-3060	120	5	fraudster	fraudster	NOUN
issue-3060	120	6	managed	manage	VERB
issue-3060	120	7	to	to	PART
issue-3060	120	8	lure	lure	VERB
issue-3060	120	9	$	$	SYM
issue-3060	120	10	100	100	NUM
issue-3060	120	11	million	million	NUM
issue-3060	120	12	from	from	ADP
issue-3060	120	13	google	google	PROPN
issue-3060	120	14	and	and	CCONJ
issue-3060	120	15	facebook	facebook	NOUN
issue-3060	120	16	.	.	PUNCT
issue-3060	121	1	dm	dm	NOUN
issue-3060	121	2	media	medium	NOUN
issue-3060	121	3	sapiens	sapiens	PROPN
issue-3060	121	4	.	.	PUNCT
issue-3060	121	5	available	available	ADJ
issue-3060	121	6	at	at	ADP
issue-3060	121	7	:	:	PUNCT
issue-3060	121	8	https://ms.detector.media/kiberbezpeka/post/18833/2017-04-28-shakhray-zumiv-vymanyty-v-google-tafacebook-100-milyoniv/	https://ms.detector.media/kiberbezpeka/post/18833/2017-04-28-shakhray-zumiv-vymanyty-v-google-tafacebook-100-milyoniv/	ADJ
issue-3060	121	9	arkusha	arkusha	PROPN
issue-3060	121	10	,	,	PUNCT
issue-3060	121	11	l.	l.	PROPN
issue-3060	121	12	,	,	PUNCT
issue-3060	121	13	korniienko	korniienko	PROPN
issue-3060	121	14	,	,	PUNCT
issue-3060	121	15	m.	m.	NOUN
issue-3060	121	16	,	,	PUNCT
issue-3060	121	17	&	&	CCONJ
issue-3060	121	18	berendieieva	berendieieva	PROPN
issue-3060	121	19	,	,	PUNCT
issue-3060	121	20	a.	a.	NOUN
issue-3060	121	21	(	(	PUNCT
issue-3060	121	22	2019	2019	NUM
issue-3060	121	23	)	)	PUNCT
issue-3060	121	24	.	.	PUNCT
issue-3060	122	1	criminal	criminal	ADJ
issue-3060	122	2	activity	activity	NOUN
issue-3060	122	3	in	in	ADP
issue-3060	122	4	ukraine	ukraine	NOUN
issue-3060	122	5	in	in	ADP
issue-3060	122	6	the	the	DET
issue-3060	122	7	light	light	NOUN
issue-3060	122	8	of	of	ADP
issue-3060	122	9	current	current	ADJ
issue-3060	122	10	conditions	condition	NOUN
issue-3060	122	11	.	.	PUNCT
issue-3060	123	1	аmazonia	аmazonia	PROPN
issue-3060	123	2	investiga	investiga	ADJ
issue-3060	123	3	.	.	PUNCT
issue-3060	124	1	vol	vol	NOUN
issue-3060	124	2	.	.	PROPN
issue-3060	124	3	8	8	NUM
issue-3060	124	4	núm	núm	NOUN
issue-3060	124	5	.	.	PUNCT
issue-3060	125	1	24	24	NUM
issue-3060	125	2	:	:	SYM
issue-3060	125	3	386	386	NUM
issue-3060	125	4	–	–	PUNCT
issue-3060	125	5	391/	391/	NUM
issue-3060	125	6	diciembre	diciembre	VERB
issue-3060	125	7	2019	2019	NUM
issue-3060	125	8	.	.	PUNCT
issue-3060	126	1	p.	p.	NOUN
issue-3060	126	2	386	386	NUM
issue-3060	126	3	-	-	SYM
issue-3060	126	4	391	391	NUM
issue-3060	126	5	.	.	PUNCT
issue-3060	127	1	leheza	leheza	PROPN
issue-3060	127	2	,	,	PUNCT
issue-3060	127	3	y.	y.	PROPN
issue-3060	127	4	,	,	PUNCT
issue-3060	127	5	len	len	ADJ
issue-3060	127	6	,	,	PUNCT
issue-3060	127	7	v.	v.	ADV
issue-3060	127	8	,	,	PUNCT
issue-3060	127	9	shkuta	shkuta	ADJ
issue-3060	127	10	,	,	PUNCT
issue-3060	127	11	o.	o.	PROPN
issue-3060	127	12	,	,	PUNCT
issue-3060	127	13	titarenkо	titarenkо	NOUN
issue-3060	127	14	o.	o.	PROPN
issue-3060	127	15	,	,	PUNCT
issue-3060	127	16	&	&	CCONJ
issue-3060	127	17	cherniak	cherniak	PROPN
issue-3060	127	18	,	,	PUNCT
issue-3060	127	19	n.	n.	NOUN
issue-3060	127	20	(	(	PUNCT
issue-3060	127	21	2022	2022	NUM
issue-3060	127	22	)	)	PUNCT
issue-3060	127	23	.	.	PUNCT
issue-3060	128	1	foreign	foreign	ADJ
issue-3060	128	2	experience	experience	NOUN
issue-3060	128	3	and	and	CCONJ
issue-3060	128	4	international	international	ADJ
issue-3060	128	5	legal	legal	ADJ
issue-3060	128	6	standards	standard	NOUN
issue-3060	128	7	for	for	ADP
issue-3060	128	8	the	the	DET
issue-3060	128	9	application	application	NOUN
issue-3060	128	10	of	of	ADP
issue-3060	128	11	artificial	artificial	ADJ
issue-3060	128	12	intelligence	intelligence	NOUN
issue-3060	128	13	in	in	ADP
issue-3060	128	14	criminal	criminal	ADJ
issue-3060	128	15	proceedings	proceeding	NOUN
issue-3060	128	16	.	.	PUNCT
issue-3060	129	1	revista	revista	PROPN
issue-3060	129	2	de	de	X
issue-3060	129	3	la	la	PROPN
issue-3060	129	4	universidad	universidad	PROPN
issue-3060	129	5	del	del	PROPN
issue-3060	129	6	zulia	zulia	PROPN
issue-3060	129	7	,	,	PUNCT
issue-3060	129	8	13(36	13(36	NUM
issue-3060	129	9	)	)	PUNCT
issue-3060	129	10	,	,	PUNCT
issue-3060	129	11	 	 	SPACE
issue-3060	129	12	276	276	NUM
issue-3060	129	13	-	-	SYM
issue-3060	129	14	287	287	NUM
issue-3060	129	15	.	.	PUNCT
issue-3060	130	1	doi	doi	NOUN
issue-3060	130	2	:	:	PUNCT
issue-3060	131	1	http://dx.doi.org/10.46925//rdluz.36.18	http://dx.doi.org/10.46925//rdluz.36.18	NOUN
issue-3060	131	2	halunko	halunko	PROPN
issue-3060	131	3	,	,	PUNCT
issue-3060	131	4	v.	v.	ADV
issue-3060	131	5	,	,	PUNCT
issue-3060	131	6	shkuta	shkuta	ADJ
issue-3060	131	7	,	,	PUNCT
issue-3060	131	8	o.	o.	ADJ
issue-3060	131	9	,	,	PUNCT
issue-3060	131	10	predmestnikov	predmestnikov	NOUN
issue-3060	131	11	,	,	PUNCT
issue-3060	131	12	o.	o.	NOUN
issue-3060	131	13	,	,	PUNCT
issue-3060	131	14	petrenko	petrenko	NOUN
issue-3060	131	15	,	,	PUNCT
issue-3060	131	16	n.	n.	NOUN
issue-3060	131	17	,	,	PUNCT
issue-3060	131	18	&	&	CCONJ
issue-3060	131	19	holenko	holenko	PROPN
issue-3060	131	20	,	,	PUNCT
issue-3060	131	21	n.	n.	PROPN
issue-3060	131	22	(	(	PUNCT
issue-3060	131	23	2021	2021	NUM
issue-3060	131	24	)	)	PUNCT
issue-3060	131	25	.	.	PUNCT
issue-3060	132	1	international	international	ADJ
issue-3060	132	2	experience	experience	NOUN
issue-3060	132	3	in	in	ADP
issue-3060	132	4	assessing	assess	VERB
issue-3060	132	5	the	the	DET
issue-3060	132	6	effectiveness	effectiveness	NOUN
issue-3060	132	7	of	of	ADP
issue-3060	132	8	law	law	NOUN
issue-3060	132	9	enforcement	enforcement	NOUN
issue-3060	132	10	agencies	agency	NOUN
issue-3060	132	11	in	in	ADP
issue-3060	132	12	crime	crime	NOUN
issue-3060	132	13	prevention	prevention	NOUN
issue-3060	132	14	.	.	PUNCT
issue-3060	133	1	cuestiones	cuestiones	PROPN
issue-3060	133	2	políticas	políticas	PROPN
issue-3060	133	3	.	.	PUNCT
issue-3060	134	1	vol	vol	NOUN
issue-3060	134	2	.	.	PROPN
issue-3060	134	3	39	39	NUM
issue-3060	134	4	№	№	NOUN
issue-3060	134	5	º	º	NOUN
issue-3060	134	6	68	68	NUM
issue-3060	134	7	(	(	PUNCT
issue-3060	134	8	enero	enero	PROPN
issue-3060	134	9	-	-	PUNCT
issue-3060	134	10	junio	junio	PROPN
issue-3060	134	11	2021	2021	NUM
issue-3060	134	12	)	)	PUNCT
issue-3060	134	13	.	.	PUNCT
issue-3060	135	1	p.	p.	NOUN
issue-3060	135	2	 	 	SPACE
issue-3060	135	3	343	343	NUM
issue-3060	135	4	-	-	SYM
issue-3060	135	5	355	355	NUM
issue-3060	135	6	.	.	PUNCT
issue-3060	136	1	doi	doi	NOUN
issue-3060	136	2	:	:	PUNCT
issue-3060	136	3	https://doi.org/10.46398/cuestpol.3968.21	https://doi.org/10.46398/cuestpol.3968.21	PROPN
issue-3060	136	4	received	receive	VERB
issue-3060	136	5	on	on	ADP
issue-3060	136	6	:	:	PUNCT
issue-3060	136	7	03th	03th	NOUN
issue-3060	136	8	of	of	ADP
issue-3060	136	9	august	august	PROPN
issue-3060	136	10	,	,	PUNCT
issue-3060	136	11	2025	2025	NUM
issue-3060	136	12	accepted	accept	VERB
issue-3060	136	13	on	on	ADP
issue-3060	136	14	:	:	PUNCT
issue-3060	136	15	23th	23th	NOUN
issue-3060	136	16	of	of	ADP
issue-3060	136	17	september	september	PROPN
issue-3060	136	18	,	,	PUNCT
issue-3060	136	19	2025	2025	NUM
issue-3060	136	20	published	publish	VERB
issue-3060	136	21	on	on	ADP
issue-3060	136	22	:	:	PUNCT
issue-3060	136	23	29th	29th	NOUN
issue-3060	136	24	of	of	ADP
issue-3060	136	25	october	october	PROPN
issue-3060	136	26	,	,	PUNCT
issue-3060	136	27	2025	2025	NUM
