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Purpose. The aim of this work is to develop a comprehensive methodology of environmental express audit with a proper account for the specifics of checked objects. Using this technique makes it possible to determine in short time how the economic and production activities of the facility being checked meet environmental legislation.Methodology. The technique consists in the creation and use of special questionnaires containing test questions on all major environmental aspects of the audit facilities that have impacts on the environment. The developed methodology of express audit that specifies the standard methodology in the framework of the law of Ukraine "On environmental audit" is designed to assess the degree of environmental safety of various sites of industry, transport, agriculture, and cities. The questionnaires are based on the cluster principle, which allows adapting the universal questionnaire to the characteristics of different objects, adding a group of questions related to specific characteristics of objects under audit. The methodology determines the manner and form of the auditor interaction with representatives of the enterprise during audit.Findings. The stages of environmental audit are justified, and the structures of relevant questionnaires are developed for collection and analysis of information, identification of discrepancies of the activities at the objects under audit with environmental legislation, and reporting. The advantages inherent to this methodology compared with the standard approach are analysed based on practical experience.Originality. The structure and the content of questionnaires for environmental express audit, in particular, the all-purpose questionnaire, have been developed. The developed question lists with additional special questionnaires and adaptation of a number of questions can be applied to the analysis of environmental activities on a variety of hazardous sites.Practical value. Practical application of this methodology with the participation of the author in ...

The paper is devoted to characteristic of new industrial cities as a new type of industrial cities, formed under the new industrialization and digital economy. The authors developed and tested their own methodology for their selection based on the use of available data as well as the nature of the object of the research. The methods, applied for the research are statistical methods and methods for expert evaluation. Twenty-eight Russian cities could be regarded as new industrial ones. Most of them have more than 250,0 thousand people. The results may be used in investigation of new industrial cities from the economics, management, urban planning and others points of view. The presented methodology may be test for others countries except for the Russian Federation.

The study of intraregional migration in Russia is complicated by short time series and a limited set of published data, particularly at the municipal level. The publicly available data allow only general evaluation of migration parameters, e. g. the migration turnover, the net migration features, etc. More complete data, for example, on movements between municipalities, could be obtained from the regional statistical offices on special requests. Based on such data on intraregional migration in the Altai Krai in 2014-2018, the hinterlands of the urban okrugs were identified, and some characteristics of those hinterlands were revealed.The migration turnover with ten urban okrugs of the region was calculated for urban and rural settlements of the Altai Krai. A settlement was attributed to the hinterland of a particular urban okrug basing on the maxi-mum migration turnover with it. The hinterlands were delimited in two ways, i.e. with and without considering the capital city of Barnaul. By this we evaluated how the exclusion of migration to/from the regional capital, which dominates the system of intraregional migration links, affects the migration preferences of settlement residents.The results of the study showed that the Barnaul hinterland includes more than half of the Krai's territory with approximately 60% of the region's population. The hinterlands of other cities are proportional to the population of their centers and are also influenced by their location in relation to the regional capital. Without considering Barnaul, several cities, such as Rubtsovsk and Slavgorod considerably expand their influence, while the hinterland of Biysk, the second-largest city in the region, changed only slightly. Despite the importance of the size of cities, the mutual disposition of subcenters and their location in relation to the regional center play a critical role in the intraregional migration. The study gives an idea of principal directions of inter-settlement migration in the Altai Krai.

The article presents the results of the investigation of a system of criteria that reflect economic content of the concept of «single-industry city» and take into account, on the one hand, the change in their role in the system of urban settlement and, on the other hand, the specific conditions and challenges of urban development in emerging markets; the outcomes of the approbation of the criteria identified for assessing the status and trends of the labor market of single-industry cities in Chelyabinsk region of the Russian Federation are presented.

The article reflects the main challenges facing the organization in the process of building a cost-based system of remuneration of staff. The urgency and importance of the audit of payments of wages, in order to meet the interests of workers and employers in the framework of the current legislation. Analyzed the main sources of information in which the audit is performed calculations on a payment. The recommendations of auditors for violations that can occur with the incorrect bookkeeping of wages. ; В статье нашли отражение основные проблемы с которыми сталкивается организация в процессе построения экономически обоснованной системы вознаграждения персонала. Обоснована актуальность и важность процесса проведения аудита расчетов по оплате труда, с целью соблюдения интересов работников и работодателей в рамках действующего законодательства. Проанализированы основные источники информации в рамках которых производится аудит расчетов по оплате труда. Предложены рекомендации аудиторов по нарушениям, которые могут возникнуть при неверном ведении бухгалтерского учета по оплате труда.

The article is based on the application of the thesaurus approach to political audit as one of the technologies of election campaign. The political process needs a preliminary clarification of the sources of diversity and the subjective orientation of the electorate. Political audit reveals the intentions of the struggle for power among different participants in the electoral campaign and assumes a consideration of the subjective intentions and expectations of its participants at the level of technology. With this view, the thesaurus approach and application of the conception of the thesaurus sphere can play a significant role here. ; Статья построена на применении тезаурусного подхода к политическому аудиту как одной из технологий избирательной кампании. Политический процесс нуждается в предварительном прояснении источников его разнообразия и субъектной ориентированности электората. Политический аудит раскрывает намерения борьбы за власть различных участников избирательной кампании и предполагает на уровне технологии учет субъективных намерений и ожиданий его участников, в чем значительную роль могут сыграть тезаурусный подход и применение в этих целях концепции тезаурусной сферы.

The article is devoted to the relevance of the topic. The concept of audit, its main goal is designated. The normative and legislative acts regulating the audits at the enterprise are listed. The structure of activity of audit organizations is considered. The stages of the audit are described. The conclusions are drawn. ; В статье обоснована актуальность темы. Обозначено понятие аудита, основная его цель. Перечислены нормативные и законодательные акты, которыми регулируются аудиторские проверки на предприятии. Рассмотрена структура деятельности аудиторских организаций. Описаны этапы аудиторской проверки. Сделаны выводы.

The article deals with topical issues of the development of small cities in Central Russia. The focus is on the spatial growth of small cities and the factors that determine the process. Examples of the spatial development of expanding and shrinking cities are discussed separately. All spatial growth factors were divided into two large groups, i.e. endogenous and exogenous. In the first case, the principal growth factor is the local population, whose efforts expand the urban space. In the second case, the external forces are of key importance, generally the decisions of higher authorities or the activities of large developers. The spatial expansion is quite logical for the growing cities. Most of them are located in the suburbs of regional centers, resulting in the peculiarities of their development due to construction of new multistorey housing complexes, cottage settlements and townhouse complexes. Interestingly, the spatial growth is characteristic of declining cities as well. Moreover, the factors of their spatial growth are more diverse. Therefore, subgroups were distinguished in each group of factors depending on additional causes and agents of change. The endogenous causes of growth include the construction of new housing for the well-off segments of the population, the construction of new social housing, the construction of new housing for the military and the employees of large industrial enterprises, etc. Administrative incorporations of nearby settlements (villages, station settlements, military towns) and the activities of external developers are among the exogenous factors. The study showed that many small towns expand their space under the influence of various factors, this leads to the complication of their urban structure.

In this article features of audit of socially significant organizations are considered. Audit of such organizations is of interest not only to the clients themselves, but also to the state. Due to their specific characteristics, such organizations require special legislative regulation, special precautions to eliminate threats and the rules for conducting the audit procedure. ; В данной статье рассмотрены особенности аудита общественно значимых организаций. Аудит таких организаций интересует не только самих клиентов, но и государство. За счет своих специфических особенностей, таким организациям требуется особенное законодательное регулирование, особые меры предосторожности с целью устранения угроз и правила проведения процедуры аудита.

The article studies the late 19th-century occupational structure of Tobolsk in the context of other major Siberian cities. Many urban centres were strongholds for governing this huge territory, and Tobolsk was a typical provincial capital in this regard. In the most economically developed Western and Southern Siberian provinces, cities were not only administrative hubs, but also cultural and economic centres. The authors look at how urban populations were distributed among different occupational groups and social classes, and what role gender and family relations played in terms of employment. This is important, as it may help understand whether Russia's huge eastern provinces were ready for the transformations which started just two decades after the period whence the main source material of the article originates. The research is based on the first general census of the Russian Empire in 1897. The archives have not preserved primary census manuscripts as a unified collection: so far, only scattered manuscripts have emerged. Clearly, the use of the individual-level nominative census data found for Tobolsk considerably broadens the scope of the research, which was previously limited to aggregate data. The aggregate data provide an opportunity to characterise employment in Siberian cities more generally, demonstrating the occupational specificity of the 'military' and 'agrarian' cities as well as the provincial centres of Western and Eastern Siberia. The authors more closely analyse the nominative 1897 census data using the database 'Tobolsk Population in 1897', which contains information about 92.5 % of employed citizens. The individual-level data made it possible to reconstruct the age and gender structure of the economically active population of the provincial centre, to study the occupations of different estate groups, to look into specific features of secondary occupations, and to see the family's influence on the choice of occupation. All the employment data on the Siberian urban population were coded according to the HISCO standard. ; Рассматривается профессиональная структура города Тобольска конца ХIX в. Сибирь была самым масштабным регионом Российской империи со слабо развитой сетью городов, большинство из которых выполняли роль опорных центров для административного управления огромной территорией. В наиболее освоенных и развитых в хозяйственном отношении западных и южных губерниях Сибири города становились не только административными, но и культурными, и экономическими их центрами. Вопрос представляется актуальным для понимания готовности сибирских губерний к тем общественным трансформациям, которые начались спустя два десятилетия после рассматриваемого периода. Особенностью исследования является использование персональных данных Первой всеобщей переписи населения Российской империи 1897 г. На уровне персоналий оно позволяет существенно расширить исследовательский диапазон, ранее ограниченный опубликованными агрегированными материалами. С их помощью дана характеристика занятости городского населения крупных сибирских городов, показана специфика занятости «военных», «аграрных» городов, а также губернских центров Западной и Восточной Сибири. Обработка данных переписи 1897 г. на индивидуальном уровне производилась с помощью базы данных «Население Тобольска в 1897 г.», включающей сведения о 92,5 % горожан, имевших самостоятельные занятия. Персональные данные позволили провести реконструкцию возрастной и гендерной структуры экономически активного населения губернского центра, выявить особенности занятости представителей разных сословных групп, специфику дополнительных занятий городского населения, определить влияние семьи на выбор сферы деятельности человека. Все сведения о занятиях населения городов Сибири, в том числе Тобольска, были закодированы с помощью Historical International Standard Classification of Occupations.

The article seeks to identify the features of creative industries in Japanese cities with a population over 1 million people. Since there is no universal definition of creative industries in Japan and no officially adopted classification, we analyzed and aggregated various sources of information to develop a classification of creative industries, which takes into account specific features of Japanese culture and traditions. The analysis of creative industries in the largest cities has revealed that the advanced creative industry, i. e. "IT and computer services", is the most developed creative sector in Japan. The most widely spread traditional industries include "crafts and applied arts" and "architecture". For all 12 cities included in the analysis we calculated specialization coefficients, i.e. the ratio of the share of creative organizations and employed in the creative industries in a city to the corresponding shares of the industry in the country, and built petal diagrams for all creative industries. As a result, we have obtained an understanding about creative profiles of all largest Japanese cities. We applied a comparative-geographical method to identify territorial differences in the development of creative industries in Japanese cities, and a cartographic method to reveal the territorial structure of creative industries at the national level. The study has shown that the creative industries are unevenly distributed over the country and the territorial structure of creative industries in Japan is monocentric with hyperconcentration in Tokyo, the "creative hub" of the whole country, which is intended to become a creative center of Asia. Our study revealed that as the city's population decreases, the number of creative organizations and people employed in creative industries is declining quite steadily. The progress of the creative sector is an important component of the "Cool Japan" national policy, which views Japanese traditions and cultural heritage as innovations for economic growth and the development of creative industries. Depending on the number of found creative industries we identified first-, second-, and third-order "creative cores" which have a potential to become creative centers in their regions.