ABSTRACT. The issue of business environment for small and medium-sized enterprises is a very actual area of scientific research. Currently, the great importance is given to research people's personal and knowledge preconditions for conducting business. The aim of this article was to examine the relationship between education of entrepreneurs and several aspects of entrepreneurship in the SME segment. Our own research was conducted in the selected regions of the Czech Republic and Slovakia through a questionnaire survey. A total of 449 owners of small and medium-sized companies have been reached. The sample of respondents was divided into two groups: entrepreneurs with and without a university degree. To reach an above mentioned aim, Pearson statistics for a data count, series of 5000 Monte Carlo replication as well as tools of descriptive statistics have been used. Our results have showed that there are significant differences in the attitudes of these two categories of entrepreneurs in their motives for starting business and the knowledge of the lending criteria of commercial banks. On the other hand, the differences in other fields, such as the evaluation of the commercial banks approach, the change of their companies´ profitability, the ability to manage financial risks and the assessment of the academic knowledge usefulness were not confirmed by our research.
The Czech Republic was one of the biggest air polluters in Europe before the year 1989. Czech industry was restructured from heavy to light industry as a consequence of the transition from a centrally planned economy to a market economy after the political, social, economic and other changes that took place that year. The Czech Republic became a member of the European Union in 2004. Due to the membership it was crucial to implement environmental legislation that ensures the reduction of greenhouse gas emissions. The submitted paper deals with problems of pollution permits from the view of Czech accounting legislation. The purpose of financial accounting is to generate financial information about a company in order to provide a basis for transparency and accountability relationships with stakeholders. Financial reporting is used by managers to communicate the dated financial information to external parties. The main environmental topics in a company's financial accounting are the recognition, measurement and disclosure of environmentally related economic impacts on business and a company value. Local financial accounting standards differ between jurisdictions and can substantially influence the economic results of a company. When examining sustainable development and accountability it is crucial to investigate how environmental issues are dealt with by financial reporting rules, whether and when environmentally induced financial outlays should be classified as assets or as expenses. The aim of this paper is to discuss the influence of pollution permits on Czech financial reporting with the view of accounting entity that pollutes air by greenhouse gases. The paper describes problems of a present situation of recording accounting transactions connected with pollution permits such as a purchase or donation of permits, their evidence in Czech financial accounting. The paper analyzes implementation of the EU environmental legislation into Czech national law and it is focused on Czech companies that have an obligation to obtain pollution permits. This situation influences financial accounting and reporting of financial statements.
The rate of hydrolysis was studied for triphenylmethyl chloride in water-organic solvent systems with an unstirred interface of a known area. The hydrolytic reaction was found to take place at the interface only. The temperature dependence of the reaction rate indicates that at lower temperatures (up to 60 °C) the rate-determining step is the chemical reaction, whereas at higher temperatures a deviation from the Arrhenius type dependence is observed, which along with the low activation energy value points to the diffusion as the governing phenomenon. The effect of salts added to the aqueous phase is consistent with the expected behaviour for the SN1 mechanism, but suprising is the inhibiting effect od some quaternary ammonium salts. In the study of the effect of the organic solvent, the reaction rate was found to correlate satisfactorily with the solubility of the organic solvent in water, but no correlation was established with the solubility of water in the solvent. From the results obtained it can be inferred that the reaction site is the laminary layer adjacent to the interface from the aqueous phase side.
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