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  ANALYSIS OF THE BEHAVIOUR OF ONLINE CONSUMERS FROM THE EUROPEAN UNION: RELATIONSHIPS AND EXTREME VALUES

  The present study aims to reveal relationships and extreme values concerning online consumer activity within the European Union. The conclusions of the research are based on official statistics relating to people from the 27 EU member states who made online purchases in 2022. The study utilised analysis of variance (ANOVA) and descriptive ... The present study aims to reveal relationships and extreme values concerning online consumer activity within the European Union. The conclusions of the research are based on official statistics relating to people from the 27 EU member states who made online purchases in 2022. The study utilised analysis of variance (ANOVA) and descriptive statistical methods to analyse the grouped data from the research. In the course of the study, statistically significant correlations between sequentially selected factors, such as age, education, and digital skills of the respondents, and the dependent variable – online purchasing activity of consumers from the EU, were derived. With the help of a box plot, it is observed that the percentages of male and female online shoppers aged between 16 and 24 years from Bulgaria, Romania and Cyprus reach moderately low extreme values in the distribution. Using the same graphical method, a moderately low extreme value of the percentage of women with higher education from Bulgaria, who made online purchases in 2022, is visualised. The percentages of online consumers who are "professionals" in the field of ICT from Cyprus, Bulgaria and Romania are abnormally low, and for "non- professionals" in this field, the percentage of online consumers from Romania appears as a moderately low extreme value. The obtained empirical results can be transformed into reference points for the formation of market strategies by traders.

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  RELATED PARTY DISCLOSURES – A PRECONDITION FOR IMPROVING THE TRANSPARENCY OF THE FINANCIAL STATEMENTS OF COMMERCIAL BANKS IN BULGARIA

  The specific nature of transactions between banking institutions and parties related thereto implies that such institutions have higher exposures to various types of risk (credit, interest, liquidity, market, etc.). This necessitates detailed disclosures in the financial statements of banking institutions. The aim of this paper is to examine the ... The specific nature of transactions between banking institutions and parties related thereto implies that such institutions have higher exposures to various types of risk (credit, interest, liquidity, market, etc.). This necessitates detailed disclosures in the financial statements of banking institutions. The aim of this paper is to examine the practices of banks in the Republic of Bulgaria regarding their approaches to disclosing information about their relationships and transactions with related parties in their financial statements. To this aim the authors have studied the existing literature and analysed practices related to disclosure of information about related parties in the financial statements of these banks. In order to achieve an in-depth analysis, the relationship between the detailed disclosures of bank institutions and the amount of their assets was investigated. The study resulted in an assessment of the applied disclosure approaches with concrete recommendations for their improvement in order to increase the transparency of the financial statements of banking institutions.

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  RETHINKING THE ROLE OF THE LEADER IN THE TRANSFORMATIONAL CHANGES OF INDUSTRIALIZATION 4.0 FOR SMES IN THE REPUBLIC OF MOLDOVA

  Today, the concept of Industrialization 4.0 is very popular. Many entrepreneurs and managers are thinking through their transformation strategies, which, in the face of transformational change, are necessary for the survival of organizations. An important issue in organizational change is the role of the transforming leader. What should it be ... Today, the concept of Industrialization 4.0 is very popular. Many entrepreneurs and managers are thinking through their transformation strategies, which, in the face of transformational change, are necessary for the survival of organizations. An important issue in organizational change is the role of the transforming leader. What should it be like in order to make changes and achieve the goal? This article focuses on changing the approach to leadership, the qualities of a leader and how the leader of the future is seen by employees of SMEs in the Republic of Moldova. For this purpose, the author of the article has conducted a detailed study of the conceptual aspects of leadership in a period of change, as well as an empirical study that determines the importance of various factors in a complex model of a transformational manager. In the course of the study, the main skills and traits of leaders are clarified, which makes it possible to implement changes that correspond to the new conditions of activity.