BOHUŠOVÁ, H., BLAŠKOVÁ, V.:In what ways are countries which have already adopted IFRS for SMEs diff erent. Acta univ. agric. et silvic. Mendel. Brun., 2012, LX, No. 2, pp. 37-44 Small and medium sized companies have an important position in the economy, mainly in the area of employment. SMEs are crucial to most developed and developing economies. SMEs are a heterogeneous group, possessing diff erent size, sector, or location. Their activities on the international markets are limited by a great deal of obstacles in comparison to large enterprises. Diff erent national fi nancial reporting and tax systems can be considered as the most important obstacles (European Commission, 2003). The International Accounting Standards Board (IASB) published an International Financial Reporting Standard (IFRS) designed for use by small and medium-sized entities on July, the 9th 2009. The IFRS for SME is designed to meet the fi nancial reporting needs of entities that (a) do not have public accountability and (b) publish general purpose fi nancial statements for external users. The aim of the paper is to evaluate the current approach to the IFRS for SME adoption and implementation over the world, and to analyze the problems connected with harmonization of fi nancial reporting legislation used by SMEs all over the world. In the paper are identifi ed common characteristic of countries which have already the IFRS for SME adopted. The statistical methods were used for comparison of countries which have already the IFRS for SMEs adopted with those which have not adopted it yet. The level of economic development of the particular country and other characteristics were used for comparison.

The paper presents results of the research conducted in the area of CSR in the Czech Republic in 2013/2014. We focussed on small and medium-sized enterprises (SMEs). Correlation between the size of the enterprise, awareness, commitment and the number of used CSR activities is evaluated. The paper follows the involvement of SMEs in specific activities within the social, economic and environmental pillars and suggests possibilities for further development of the National Action Plan (NAP) for SMEs. The results of the statistical analysis show that engagement of organizations in the CSR activities growths with the size of the organization. Only 30% of micro and small enterprises in the Czech Republic know and make use of the CSR concept comprehensively and are active in all three pillars of CSR. Approximately 30% are involved in only one pillar -mostly in the economic one. 30% do not apply the CSR concept within their business at all. SMEs are not sufficiently engaged in activities primarily in the environmental pillar and activities aiming towards outside the organization.

KUČEROVÁ RENATA, SKÝPALOVÁ RENATA, BLAŠKOVÁ VERONIKA. 2015. Factors Infl uencing the Implementation of the CSR Concept in the Czech Republic. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 63(6): 1979Brunensis, 63(6): -1985 There is an increase of the companies' engagement in the concept of social responsibility in the Czech Republic. However, the engagement is still at a lower level when compared to other countries of Western Europe. The use and knowledge of the CSR concept in the companies in the Czech Republic was the subject of the research realized at the end of 2013 and in the fi rst half of 2014. This paper deals with the question which factors infl uence the engagement of enterprises in the CSR in the Czech Republic. The statistical testing proved that the company size and the form of ownership have a signifi cant infl uence on the company's engagement in the CSR activities. P-value is always < 0.001, Pearson coeffi cient is in the interval of 0.35 -0.37 and Cramer coeffi cient is in the interval of 0.37-0.39. The dependence between the category of economic activity and the region of the headquarters was not proved as signifi cant; p-value only < 0.05.

No abstract

No abstract