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  Internet-Entrepreneurship in Russia and the New Forms of Training Young Entrepreneurs

  The article considers features of development of startups in Russia. Department of Business Informatics Financial University under the Government of the Russian Federation teaches undergraduate and graduate students the basics of entrepreneurship on the Internet from 2015. Developed author's techniques of training of young entrepreneurs based on ... The article considers features of development of startups in Russia. Department of Business Informatics Financial University under the Government of the Russian Federation teaches undergraduate and graduate students the basics of entrepreneurship on the Internet from 2015. Developed author's techniques of training of young entrepreneurs based on the use of technology design thinking. The authors use the example of a business game, which uses design thinking and Lean Startup.

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  Perceived Risk in Mandatory Risk Disclosures

  Banks are taking risks which are ex post inadequately disclosed. Opaque information impedes market participants to estimate the level of risk. Risk disclosures allow investors and other stakeholders to understand the risk profile of the bank entity. In effect, ttransparent risk disclosures promote market discipline. The paper is focused on the ... Banks are taking risks which are ex post inadequately disclosed. Opaque information impedes market participants to estimate the level of risk. Risk disclosures allow investors and other stakeholders to understand the risk profile of the bank entity. In effect, ttransparent risk disclosures promote market discipline. The paper is focused on the identification of the affect of the financial risk on the ex post mandatory disclosures.

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  Measurement of the Term “Readability” in the Annual Activity Reports of the Bulgarian Public Companies

  The text of public disclosures is a basic unit of communication between the enterprise and the external users concerned, in particular - the investors. The aim is for the latter to obtain information regarding the results from the activity of the enterprise, its financial position, as well as its prospects for development. A condition for ... The text of public disclosures is a basic unit of communication between the enterprise and the external users concerned, in particular - the investors. The aim is for the latter to obtain information regarding the results from the activity of the enterprise, its financial position, as well as its prospects for development. A condition for achieving efficiency in this process is the ease of understanding of the published textual information, contained in the financial statements. It is essential that it is complete, accurate and reliable, presented unambiguously, clearly and specifically so that it is easily perceived and understood by its users. For this reason, the empirical study of the "readability" factor of the information disclosed in the annual reports on the activities of the Bulgarian public enterprises is of great interest.