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Analýza právního a podnikatelského prostředí v podmínkách České republiky

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dc.title Analýza právního a podnikatelského prostředí v podmínkách České republiky cs
dc.title Analysis of the legal and entrepreneurial environment in the Czech Republic en
dc.contributor.author Paseková, Marie
dc.contributor.author Sikorová, Eva
dc.relation.ispartof E+M Ekonomie a Management
dc.identifier.issn 1212-3609 Scopus Sources, Sherpa/RoMEO, JCR
dc.date.issued 2003
dc.citation.spage 92
dc.citation.epage 95
dc.event.location Liberec
utb.event.state-en Czech Republic
utb.event.state-cs Česká republika
dc.type article
dc.language.iso cs
dc.publisher Technická univerzita v Liberci
dc.subject small and small-to-medium sized enterprises en
dc.subject trade act en
dc.subject tax system en
dc.subject support for entrepreneurial activities en
dc.subject revenue act en
dc.subject international harmonization of accounting en
dc.subject harmonization of taxes en
dc.description.abstract During the process of preparation for joining the EU as well as after it small and medium enterprices can encounter a lot of problems at account operation and obtaining key financial information.Small and medium enterprises cannot operate accounts and draw up financial statements on a basis of standards designed for big enterprises. Small and medium enterprises should run double-entry bookkeeping on accrual basis, which should not contradict the elementary rules of international accounting standards, and the users of which should be in particular the management, creditors and the tax office. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1006163
utb.identifier.rivid RIV/70883521:28120/03:63501550!RIV/2004/MSM/281204/N
utb.identifier.obdid 11552749
utb.source J-riv
dc.date.accessioned 2016-04-28T10:37:53Z
dc.date.available 2016-04-28T10:37:53Z
dc.description.sponsorship Z(MSM 265300021)
dc.rights Attribution-NonCommercial 4.0 International
dc.rights.uri https://creativecommons.org/licenses/by-nc/4.0/
dc.rights.access openAccess
utb.identifier.nkp 85297
utb.contributor.internalauthor Paseková, Marie
riv.obor AH
utb.fulltext.affiliation Eva Sikorová, Marie Paseková Slezská univerzita v Opavě Obchodně podnikatelská fakulta sikorova@opf.slu.cz Univerzita Tomáše Bati ve Zlíně Fakulta managementu a ekonomiky pasekova@fame.utb.cz
utb.fulltext.dates -
utb.fulltext.faculty Faculty of Management and Economics
utb.identifier.jel -
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