Yudina Oksana L.

Introduction. With the growth of economic crimes, there is an increase in financial crimes in organizations, including corruption. Despite the efforts of law enforcement agencies and compensation for damages, hidden crime within companies remains a serious threat. To solve this problem, modern investigative methods such as forensics are needed, combining financial, legal, psychological and auditing knowledge. The purpose of the study is to develop proposals for improving the methods of law enforcement using modern technologies to increase efficiency in solving economic crimes. To achieve this goal, current methods of forecasting will be investigated and their disadvantages and risks for the company will be identified, the potential of new technologies in relation to the field under consideration will be studied and a list of practical recommendations for their use will be developed.

Materials and methods. The research methodology includes data analysis and synthesis, comparison of different approaches to forensic accounting. Special attention is paid to the specifics of fraud in various areas of the organization's activities: in production, in sales and in personnel management. The specific methods used in forensic accounting to identify economic crimes are considered. The methods are divided into three main groups: auditing (standard accounting procedures), expert-analytical methods (study of financial indicators, identification of hidden patterns) and specialized (wealth assessment, asset movement tracking and gross profit analysis to detect income and expense manipulation).

Results and conclusions. The limited nature of current methods of forecasting is indicated, such as labor intensity, subjectivity of interpretation, difficulty in detecting complicated schemes, retrospectivity, detection of collusion and insufficient adaptation to the digital environment. An analysis of the risks that arise for companies that use the services of forensic specialists, or maintain a department for the detection of economic crimes in the company, taking into account outdated methods of forensic accounting. From the almost certain and critically important to the rare and insignificant, risks are identified in the form of excessive financing of activities that do not bring appropriate benefits, continued withdrawal of shareholders from the company, loss of potential investors and customers, the obligation to pay fines for violations of the law, leakage of data and confidential information, lack of quality personnel and many others.

Discussion. In connection with the identified risks, solutions are proposed to improve forensic accounting, including the use of artificial intelligence for data analysis and threat forecasting, the introduction of social network monitoring systems to identify links between participants in schemes, the use of AR/VR for data visualization and analysis tools for creating reports and detecting anomalies, and other innovations that will optimize the process and focus on identifying violations that cannot be automated. While forensic accounting offers a wider range of opportunities to detect fraudulent schemes compared to auditing, the growing complexity of economic crimes in the digital environment requires a change in the existing paradigm of forensic accounting right now. The issue for further detailed study should be the side of the economic feasibility of introducing improved methods into the practice of forensic specialists. Although traditional methods still remain a fundamental element, their inherent limitations reduce the effectiveness of their use in performing modern problems. Thus, the strategic solution is to introduce modern technologies into the forensic accounting, which represent a more convincing way to increase the effectiveness of economic crime investigation methods that contribute to the financial stability of the company. At the same time, this improvement eliminates the information asymmetry between insiders and external stakeholders, increasing operational efficiency by optimizing costs, increasing transparency of management and reducing the possibility of exposure to reputational risks.

Introduction. In the 21st century, the strategic approach to territorial development management has become increasingly relevant. Environmental issues have emerged as some of the most pressing challenges on the international agenda. Rising pollution levels, climate change, and the depletion of natural resources necessitate proactive measures by nations and international organizations. Strategic planning is particularly complex for large urban agglomerations due to the diversity of interests among different population groups. This article examines the development strategies of Yekaterinburg (Russia) and Birmingham (UK), which share similar characteristics yet strive to individualize their approaches. A comparative analysis is presented, exploring how each city addresses these challenges through innovative policies, community engagement, and sustainable practices.

Materials and methods. In this study, documentary analysis served as the foundational method, enabling the systematization of key directions in environmental policy. Statistical analysis was applied to process empirical data reflecting trends in environmental indicators. Based on open-source materials (official portals, environmental reports), an assessment was conducted on air pollution levels, greenhouse gas emissions, urban greening rates, and other relevant parameters. Comparative analysis acted as the primary tool for juxtaposing the initiatives of the two cities. The study employed evaluation criteria such as policy effectiveness, stakeholder engagement scale, and degree of innovation.

Results and conclusions. The conducted study revealed significant divergences in the approaches of the two industrial cities toward implementing sustainable development principles. Regarding waste management systems, two distinct models were identified: Yekaterinburg is developing infrastructure for municipal solid waste (MSW) sorting and recycling. Birmingham emphasizes waste prevention (particularly food waste) through circular economy principles. Of particular scientific interest is the comparative analysis of urban greening strategies. While both cities actively implement vegetation programs, Birmingham additionally establishes ecological corridors to connect natural habitats and enhance biodiversity conservation. The investigation demonstrated substantial potential for cross-city knowledge transfer and best practice exchange in sustainable urban development.

Discussion. The conducted comparative analysis revealed significant divergences in the sustainable development approaches implemented by Birmingham and Yekaterinburg. Birmingham demonstrates an integrated strategy combining technological solutions (such as the «Low Emission Zone» initiative) with social instruments, including environmental awareness programs. In contrast, Yekaterinburg prioritizes infrastructure projects, particularly in renewable energy systems and waste processing facilities.