Abstract:In order to keep pace with the ongoing changes in ICT and increasing common IT competencies requirements, informatics curricula at secondary school level and, consequently, curricula educating informatics teachers must be frequently changed to ensure necessary competencies. This paper proposes collaborative development of informatics curricula assisted by a software tool for compatibility analysis of secondary school informatics curricula and curricula by which teachers of informatics are educated. The proposed software tool relies upon semantic technologies, i.e. ontologies for representation of competence-based curricula and ontology alignment for compatibility analysis. The secondary school informatics curriculum ontology was built to comply with the ACM K12 standard, while the teachers' curriculum ontology was built based on the selected existing curricula. The paper presents a brief description of the software tool and the results of the domain (informatics) segment of teachers' curriculum offered by the selected Serbian university and the standardized ACM K12 compliant secondary school informatics curriculum.
The paper explores the impact of asset quality on banks' profitability in the case of a commercial bank in Serbia. Parameters covered as key indicators of the impact on profitability are: maturity of the portfolio, clients ' ratings, NPL (Non-Performing)
Abstract:The paper discusses theoretical and practical aspects of calculating impairment of receivables in relation to the reality of financial reporting. The aim is to investigate the practice of calculating impaired receivables of the legal persons in the Republic of Serbia, with the aim to identify any failure (irregularities) that may affect the quality of financial reporting. Many business entities have a large number of individual small buyers. The research herein conducted reveals that very few legal persons who determine impairment of receivables claim in the proper way, by treating a large number of individual small buyers as one portfolio. In this sense, we believe that the content of the paper and conclusions arising from it would encourage accountants to change the way of calculating impairment of receivables.
Financial Technologies, or abbreviated FinTech, is the name used for companies that develop or use the latest information technology in order to improve financial services. Their development requires considerable experience and knowledge from the existing financial market and banking. These companies focus on the end user in order to develop the best technological solutions for providing financial services by observing and studying their needs and habits, with the help of rapid technological development in the IT sector, on the one hand, and on the other hand, the slowness and imposition of strict conditions for the banking sector and its corresponding regulations. The emergence of such companies lately and their rapid penetration into the market has begun to threaten the position of traditional banks and even induce customers to leave the traditional financial institutions such as banks. Banks are becoming aware of the growing competition from Fintech companies and are trying to find satisfactory solutions to keep their customers. At the same time, in the era of general currency digitization and the development of crypto-currency, banks also face the challenge on the other side, which comes from the Central Banks. Central banks have begun to consider issuing their digital currency CBDC-the central bank digital currency, or the digital form of existing money as a legal means of payment, such as current banknotes and coins. This changes the direction of supply of money for the new digital economy from the state, that is, from the level of the Central Banks, which would change from different forms of crypto-currency, such as bitcoin etc. at CBDC. These banks are facing new challenges because the Central Banks can become competitors to commercial banks in the segment of deposit and payment transactions. This sets new tasks and regulatory challenges to the banking system in terms of carefully regulating the relationship of the Central Banks as regulatory institutions and systems of commercial banks in the future.
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