Background: The pandemic of Covid-19 brought significant changes to the education system and forcibly accelerated the process of digitizing teaching. Students and educators had to adapt to the new way of education, facing challenges such as technical problems and a lack of technical skills and social contact.
Objectives: The purpose of the paper was to explore the attitudes of the university and high school educators and students towards the pandemic’s impact on digitization in teaching.
Methods/Approach: Data were collected through a questionnaire distributed to university and high school educators and students in Croatia, Poland, Serbia and Germany in the field of accounting, finance, trade, tourism, and other areas of interest, resulting in 2,897 responses. The results were analyzed using descriptive statistics and non-parametric tests.
Results: The research showed that: 1) high school students were less optimistic about the positive impact of the pandemic on applying digital tools in teaching than university students, 2) educators generally prefer traditional exams, while students generally prefer e-exams, 3) a higher proportion of university respondents believe that e-learning should be used as an important addition to traditional teaching when compared to high school respondents.
Conclusions: The pandemic has changed how the teaching process will be performed, but we should learn from experience and address the issues with e-learning.
Purpose: The purpose of this paper is to determine whether the effects of measuring derivative financial instruments affect the financial position and profitability of banks operating in the Croatian banking sector. Methodology: The survey covered all banks in Croatia that recognized derivative financial instruments in their financial statements in the period from 2017 to 2020. Descriptive statistical methods and correlation analysis were used to determine the impact of measuring derivatives on the financial position and profitability of Croatian banks. Results: The results of the research showed that banks that recognized the effects of measuring derivative financial instruments in their financial statements make up more than 80% of total assets of the Croatian banking sector. The share of the effects of measuring derivatives in total assets of banks that have recognized these effects is less than 0.5%. The results of the research also showed a medium-strong positive correlation between derivative financial assets and total bank assets and a medium-strong negative correlation between derivative financial liabilities and total bank assets. Furthermore, the results showed a weak positive correlation between derivatives and return on assets (ROA) and a weak negative correlation between derivative financial liabilities and ROA. Conclusion: The effects of measuring derivatives are recognized mainly in the financial statements of large banks. The results of the research showed that the effects of measuring derivative financial instruments did not have a more serious effect on the financial position and profitability of Croatian banks in the period from 2017 to 2020.
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