. . "CZ - \u010Cesk\u00E1 republika" . . "\u00DA\u010Detn\u00ED a da\u0148ov\u00E9 aspekty podnik\u00E1n\u00ED SME na jednotn\u00E9m trhu" . . . . "2"^^ . "Accounting and tax aspects of SMEs business activites on the internal market."@en . "1211-8516" . "6" . "2"^^ . "Bohu\u0161ov\u00E1, Hana" . "43110" . "504739" . "\u00DA\u010Detn\u00ED a da\u0148ov\u00E9 aspekty podnik\u00E1n\u00ED SME na jednotn\u00E9m trhu"@cs . . . . . "54" . . "8"^^ . . "small and medium-sized enterprises; compliance costs of taxation; financial reporting standards for smes"@en . "Small and medium sized companies have very important position in EU economy, mainly in the area of employment. Their activities on the internal market are limited by great deal of obstacles. The most important obstacles can be considered different national accounting and tax systems. At present it is obvious that certain degree of accounting and tax harmonization has to take place. The aim of the paper is to introduce different attitudes to harmonization of accounting for SME, to analyze the impacts of missing harmonization in above stated areas on the activities of SMEs on the internal market."@en . "Accounting and tax aspects of SMEs business activites on the internal market."@en . . "\u00DA\u010Detn\u00ED a da\u0148ov\u00E9 aspekty podnik\u00E1n\u00ED SME na jednotn\u00E9m trhu"@cs . "Acta Universitatis agriculturae et silviculturae Mendelianae Brunensis : Acta of Mendel University of agriculture and forestry Brno = Acta Mendelovy zem\u011Bd\u011Blsk\u00E9 a lesnick\u00E9 univerzity v Brn\u011B" . "Z(MSM6215648904)" . "Mal\u00E9 a st\u0159edn\u00ED podniky harj\u00ED d\u016Fle\u017Eitou v ekonomii EU, zejm\u00E9na v oblasti zam\u011Bstnanosti. Jejich aktivity na jednotn\u00E9m trhu jsou omezov\u00E1ny existenc\u00ED p\u0159ek\u00E1\u017Eek. Nejz\u00E1va\u017En\u011Bj\u0161\u00EDmi p\u0159ek\u00E1\u017Ekami jsou odli\u0161n\u00E9 da\u0148ov\u00E9 a \u00FA\u010Detn\u00ED syst\u00E9my. V sou\u010Dasnosti je v\u00EDce ne\u017E jasn\u00E9, \u017Ee mus\u00ED doj\u00EDt alespo\u0148 k \u010D\u00E1ste\u010Dn\u00E9mu sjednocen\u00ED t\u011Bchto syst\u00E9m\u016F. C\u00EDlem pr\u00E1ce je p\u0159edstavit rozd\u00EDln\u00E9 postoje k harmonizaci \u00FA\u010Detn\u00EDch pravidel, analyzovat dopady neexistence harmonizace." . "RIV/62156489:43110/06:00095796!RIV09-MSM-43110___" . . . "Nerudov\u00E1, Danu\u0161e" . . "RIV/62156489:43110/06:00095796" . "[FFF264908732]" . "\u00DA\u010Detn\u00ED a da\u0148ov\u00E9 aspekty podnik\u00E1n\u00ED SME na jednotn\u00E9m trhu" . "Mal\u00E9 a st\u0159edn\u00ED podniky harj\u00ED d\u016Fle\u017Eitou v ekonomii EU, zejm\u00E9na v oblasti zam\u011Bstnanosti. Jejich aktivity na jednotn\u00E9m trhu jsou omezov\u00E1ny existenc\u00ED p\u0159ek\u00E1\u017Eek. Nejz\u00E1va\u017En\u011Bj\u0161\u00EDmi p\u0159ek\u00E1\u017Ekami jsou odli\u0161n\u00E9 da\u0148ov\u00E9 a \u00FA\u010Detn\u00ED syst\u00E9my. V sou\u010Dasnosti je v\u00EDce ne\u017E jasn\u00E9, \u017Ee mus\u00ED doj\u00EDt alespo\u0148 k \u010D\u00E1ste\u010Dn\u00E9mu sjednocen\u00ED t\u011Bchto syst\u00E9m\u016F. C\u00EDlem pr\u00E1ce je p\u0159edstavit rozd\u00EDln\u00E9 postoje k harmonizaci \u00FA\u010Detn\u00EDch pravidel, analyzovat dopady neexistence harmonizace."@cs .