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Computer criminality
Hospodka, Jan ; Gřivna, Tomáš (advisor) ; Herczeg, Jiří (referee)
The main purpose of the thesis is a specification of so called COMPUTER or so called CYBERNETIC CRIMINALITY. The term itself could be defined in a restricted as well as in an extensive way. This thesis attempts to achieve a medium definition reflecting both these extremes. The thesis is divided into five chapters. Each chapter describes particular group of wrongful conducts. The crucial criteria for cathegorizing are similar features common to all these types of wrongful conduct. Each wrongful conduct is characterized by a detailed description of particular offense, its standard course and its legal assessment in accordance with the Criminal Act No. 40/2009 Collection of Laws, as amended by furher legislation. The first chapter deals with offences against computers and computer systems - in other words, offences against the data stored within the system or transmitted inside them. It mainly focuses on unauthorized and illegal interventions into data integrity, unauthorized and illegal penetrations into computer systems and attempts to restrict the availability of computer systems for particular time periods. The second chapter deals with fraudulent behaviour in the cyberspace which aims at bringing about damage to their victims and attempts to enrich on their credit. Each subchapter thoroughly...
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Computer criminality
Hospodka, Jan ; Gřivna, Tomáš (advisor) ; Herczeg, Jiří (referee)
The main purpose of the thesis is a specification of so called COMPUTER or so called CYBERNETIC CRIMINALITY. The term itself could be defined in a restricted as well as in an extensive way. This thesis attempts to achieve a medium definition reflecting both these extremes. The thesis is divided into five chapters. Each chapter describes particular group of wrongful conducts. The crucial criteria for cathegorizing are similar features common to all these types of wrongful conduct. Each wrongful conduct is characterized by a detailed description of particular offense, its standard course and its legal assessment in accordance with the Criminal Act No. 40/2009 Collection of Laws, as amended by furher legislation. The first chapter deals with offences against computers and computer systems - in other words, offences against the data stored within the system or transmitted inside them. It mainly focuses on unauthorized and illegal interventions into data integrity, unauthorized and illegal penetrations into computer systems and attempts to restrict the availability of computer systems for particular time periods. The second chapter deals with fraudulent behaviour in the cyberspace which aims at bringing about damage to their victims and attempts to enrich on their credit. Each subchapter thoroughly...
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The Ability of the Financial Statements of Insolvent Companies to Provide Reliable Information
Hospodka, Jan ; Randáková, Monika (advisor) ; Bokšová, Jiřina (referee)
This thesis aims to analyse the financial statements of entities that filed for bankruptcy in 2015. Firstly, the theoretical part of the thesis provides explanations for technical jargon in relation to insolvency and subsequent proceedings in relation to entities that went bankrupt. Secondly, it also elucidates related legislation through analysis of particular items in financial statements - the balance sheet and the profit and loss statement - to determine the problematic indicators within these statements that can aversely influence the ability of financial analysis to provide accurate and reliable information regarding the financial health of the entity. Finally, the last theoretical chapter addresses the advantages and limitations of the particular financial ratios and analysis that is used in the subsequent practical part of the thesis. The goal of the practical part of the thesis was to determine the ability of the analysed financial ratios to provide reliable information to shareholders and third parties to assess company health, and also scrutinise potential limitations. Since the thesis focuses on bankruptcy, the researcher analysed financial statements from three years prior to their bankruptcy. The aim was to determine whether the analysis, and in particular, which financial ratios could raise red flags and predict the nearing financial difficulties these entities were about to endure.
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Tackling Tax Evasion: Overview of Transactions with Related Parties
Hospodka, Jan ; Francírek, František (advisor) ; Finardi, Savina (referee)
The topic of this thesis is transfer pricing, its significance in international trade and the on-going effort to create appropriate tax rules by both international organisations and the Financial Administration of the Czech Republic. My thesis has a particular focus on a new disclosure to a company's income tax return, that is, the Overview of Transactions with Related Parties. The theoretical part of this thesis addresses the function and significance of transfer pricing in international trade as well as the current development in international and domestic transfer pricing rules. The practical part focuses on an analysis of how the connections between the Overview of Transactions with Related Parties and the financial statements of entities help the Financial Administration to derive significant ratios and conduct systematic data collection to analyse transactions with related parties and detect which entities to audit.
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Rise of India in the World Economy
Hospodka, Jan ; Cihelková, Eva (advisor) ; Erbenová, Monika (referee)
This thesis aims to confirm positive impact of economic reforms on the position of India in the global economy. First chapter focuses on initial conditions and stabilization and development objectives of Indian economy in the beginning of nineties. Second chapter describes instruments and realization of these objectives with regard to domestic economy and foreign trade as well. Third chapter addresses current state of Indian economy. It is also comparing macroeconomic data with data stated in the first chapter and describes international relations and outlines future changes in Indian economy.
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