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With the growing importance of small and medium-sized enterprises there is also need to harmonize their financial statements. In this connection IFRS for SME has been developed but currently, it is not part of Czech or European accounting legislation. However, there are some countries in the...
Persistent link: https://www.econbiz.de/10011315838
The purpose of this study was to determine the types of problems encountered by small business owners that receive … counseling from Small Business Centers in the eastern region of North Carolina and the relationship between these problems and … development status (startup or operating), and owner's gender (male or female). The type of problems encountered by small business …
Persistent link: https://www.econbiz.de/10009431228
This descriptive study analyzes deficiency data disclosed in peer review reports of the AICPA's Center for Public Company Audit Firms Peer Review Program (CPCAF PRP). We analyze the reports of the largest 20 triennially inspected firms that have both a PCAOB inspection report and a CPCAF peer...
Persistent link: https://www.econbiz.de/10009459075
problems as low economic benefit, the imperfect marketing network and serious external economy, are threatening the healthy …
Persistent link: https://www.econbiz.de/10009445134
The paper deals with the institutional problems in the cereal sector in the Czech Republic. The information was … cereal sector which is one of the most important sectors of agriculture in CR. Problems of the execution of property rights …
Persistent link: https://www.econbiz.de/10011315867
The article deals with possibilities and problems of agritourism development in the Czech Republic from the viewpoint … business is generally low. The problems can be solved, it is necessary to concentrate on them and to precede them. Our …
Persistent link: https://www.econbiz.de/10011315875
. Farmers problems arise from inadequate prices of agricultural produce, bad payment discipline of the buyers, etc. Food … will show continuing fast concentration of production, processing and retailing structures. To evaluate impact of future …
Persistent link: https://www.econbiz.de/10011315883
Using an original data source, this paper investigates the circumstances under which fmns adopt computer numerical control (cNC), an important type of flexible automation which can significantly increase productionproduct variety and quality. The paper shows that arms'-length supplier/customer...
Persistent link: https://www.econbiz.de/10009432206
We analyze an infinite horizon, single product, periodic review model in which pricing and production …
Persistent link: https://www.econbiz.de/10009432278
production. The projecthas found that automakers and their Tier 1suppliers are aggressively internationalizing theiroperations in … search of new markets and lower production CONS. At the same time, thelargest automakers are attempting to centralize the … phase of the research, to be completed in 1998, will involve visits to selected onandoff-shore production sites. At the time …
Persistent link: https://www.econbiz.de/10009433025