Analysis of Digital Competence for Spanish Teachers at Pre-University Educational Key Stages during COVID-19.

Over time, the role of information and communication technologies (ICT) has become increasingly important in most areas of our lives, including education. So much so, that during the COVID-19 pandemic, the use of these tools has been essential to continue the teaching process. One of the great challenges facing teachers today is their need to adapt to this new educational scenario by acquiring the necessary digital skills. The aim of this study is to determine the level of competence of teaching in pre-university education key stages. To this end, a questionnaire was distributed among education centres and teachers in the Autonomous Community of Extremadura, obtaining 109 valid responses. The analysis methodology was the formation of clusters using the K-means model. The results confirmed that the teachers perceived a medium-high level of knowledge and use of ICT. Moreover, that this digital competence is conditioned by factors such as age, experience, gender, and level of education. In conclusion, public administrations are encouraged to facilitate teachers' knowledge and application of ICT according to the profiles identified.

Transparency of Financial Reporting on Greenhouse Gas Emission Allowances: The Influence of Regulation.

This study focuses on the transparency of financial reporting on emission allowances (EA) and greenhouse gas (GHG) emissions within the European Union Emissions Trading Scheme (EU ETS). In particular, the different accounting treatments adopted by standard setters and professionals were analyzed to evaluate the influence of regulation in the transparency of financial reporting on EA and GHG emissions. Based on a sample of 85 companies registered with the Portuguese, Spanish, and French National Plans of Allocation (NPAs), data collected from the annual reports were analyzed for the 2008-2014 period. The results were obtained based on descriptive, logistic regressions and panel data statistical techniques, and they show that better levels of transparency of financial reporting on EA and GHG emissions are conditioned by a variety of accounting policies, which compromises the comparability of the financial information. The adoption of the International Accounting Standards Board (IASB) standards set lead to a greater dispersion in the choice of the accounting approach and a higher probability of not disclosing any information, as well as adopting off-balance sheet policies. Therefore, the regulatory factor is a determinant of the level of transparency of financial reporting on EA and GHG emissions, contributing to reduce strategies of omission.