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Forensic investigation and economic crime
Švajnochová, Gabriela ; Müllerová, Libuše (advisor) ; Hótová, Renáta (referee)
Topic of this master thesis is forensic investigation and forms of economic crime which can be detected during the investigation. First chapter focuses on forensic investigation and its comparison with statutory audit. In the second chapter is performed analysis of forms of economic crime in the Czech Republic, Southern and Eastern Europe and globally. Knowledge from the previous chapters is applied to the real forensic investigation performed in the Czech Republic, forensic investigation of project OpenCard.
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The economic consequences of organized crime
Vosyka, Jaroslav ; Polišenský, Miroslav (advisor) ; Gabriela, Gabriela (referee)
This diploma thesis deals with organized crime and its economic consequences, where the theoretical part is first tangentially history of organized crime, discusses the definition of basic concepts, definitions of organized crime with links to economic organized crime group structures and their typical criminal activity, crime. In conclusion, the theoretical part is dedicated to the fight against organized crime, its resources and authorities.
In the empirical part of the dissertation deals with the analysis of official documents and statistical reports, using qualitative research study of primary data, method of studying documents. In the first part for a better understanding of the issue will analyze selected cases - casuistry. Following the case studies of work followed by an analysis of statistical reports focusing on damages, proceeds of crime and the possible provision of such proceeds according to law.
The overall concept of the work refers to the typical attributes, methods of committing crimes, modus operandi, the consequences of organized crime, with a possible proposal to tackle the issue.
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The Creative Accounting in the Selected Company
Šplíchalová, Šárka ; Doležal, Vladimír (referee) ; Zemánková, Lenka (advisor)
This thesis is focused on the area of creative accounting, more specifically on Schwarz system. The issues are resolved by recalculation per employee and by accurate and fair depiction of accountancy according to the legislation. The results of thesis reveal impact of Schwarz system on the company. The differences in costs which the company saves are quantified and the penalties that result from such behavior are also specified.
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Insurance Fraud
Švec, Martin ; Vykopalová, Hana (referee) ; Štola, Josef (advisor)
The aim of this master's thesis is focusing on the problem of committing insurance frauds in Czech Republic. It is divided into separated chapters. In the introductory part I focused on a theoretical explanation of the terms related to this topic. The following section focuses on explaining the classification and the source of insurance frauds, the reasons of committing these criminal offenses, and the general profile of the perpetrator. Furthermore, in the theoretical part, I outlined the ways of the insurance fraud investigations. The goal of the thesis was to focus on the factors directing to insurance frauds Therefore, the analytic part concentrates on the analysis and the evaluation/assessment of the given statistical data results related to insurance frauds. In the end, for a better understanding, I mentioned a few revealed cases of these criminal offenses, and suggested certain preventive arrangements/actions against their potential happening or their easier revelation (in the future). Finally, I evaluated by analyzing risk groups committing insurance fraud and the main factors that lead to insurance fraud.
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Manipulation Methods of Manufacturing Business Performance
Buzek, Ondřej ; Schönfeld, Jaroslav (advisor) ; Smrčka, Luboš (referee)
The aim of this thesis is to discuss the topic of the manipulation methods of manufacturing business performance, describe examples in real life and outline ways to prevent such manipulations from occurring. In the theoretical part the thesis points out the main methods and techniques used to manipulate with the performance of a manufacturing business. Performance is understood as a figure based on the company's financial reports, for this reason the thesis is aimed primarily on financial statement fraud. The following practical part of the thesis is aimed at risk identification and mapping, continued by a simplified form of fraud examination on a real manufacturing business, which is concluded with a summary of audit findings. Based on the applied procedures financial misstatements with a material impact on the financial statements were identified and are described in this part of the thesis, followed up by a series of recommendations for the prevention of future recurrence. The thesis is concluded with a summarization of the research with suggestions on improving future fraud examinations based on the executed procedures.
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Economical criminal acts in Spanish law
Zajíc, Martin ; Grmelová, Nicole (advisor) ; Žák, Květoslav (referee)
This bachelor thesis is about economical criminal acts in Spanish law and is divided into three parts. The first part describes basics of Spanish Criminal law, where some basic key words are explained, as well as the common features of economical criminal acts. In the second chapter differences between Czech and Spanish Criminal law are explained. There is also mention of the European Convention on Mutual Assistance in Criminal Matters and how it works. The final chapter is divided into two parts. The first part describes the results of analysis on Economical criminal acts worldwide that was carried out by PricewaterhouseCoopers and is concentrated on Spain. The second part of the last chapter is dedicated to analysis of Criminal law in the case of corruption and money laundering that the family of Jordi Pujol is guilty off.
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Economic offences
Vinklerová, Barbora ; Žák, Květoslav (advisor) ; Spirit, Michal (referee)
This bachelor thesis deals with the economic offences. First four chapters define basic terms of criminal law such as criminal act, kinds of criminal acts and punishment for them according to the Criminal Code. From the fifth chapter it focuses on the economic offences. The sixth chapter goes into details through some of the economic offences on the basis of the Criminal Code and last chapter deals with analysis and statistics of the economic offences compared with the total criminal offences and informs about the worldwide research of the economic crimes made in 2014.
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Creative accounting
Bartoňová, Tereza ; Ašenbrenerová, Petra (advisor) ; Roubíčková, Jaroslava (referee)
Bachelor thesis " creative accounting " focuses on explaining the basic concepts associated with this issue , as well as defining the most frequently used methods of creative accounting , a description of the offender , motivation, demotivation and at the end of the first chapter ways of combating creative accounting . In subsequent chapters focus on fraud in accounting, their categorization and occurrence in practice. To conclude my work I mention briefly about economic crime in the Czech Republic and the most famous in the world of accounting scandals.
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Fraud examination, rules, process and methods.
Plachý, Daniel ; Králíček, Vladimír (advisor) ; Molín, Jan (referee)
The thesis deals with the forensic investigation whose aim is to reveal fraudulent behavior and evaluate internal control system. The first part of the thesis describes the most common types of fraud and defines key circumstances leading to fraudulent behavior. Further the forensic investigation and its output is discussed in detail. Also all the parts of the investigation are described with the specific options which can be used by an investigator to obtain enough information and achieve his goal. In conclusion, two real forensic investigations are described. Those two cases represent a check of entrusted funds usage. Finally, the outcomes of these investigations are evaluated and compared.
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