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The Issue of an Offender's Personality in Criminology
Poučenská, Dominika ; Marešová, Alena (advisor) ; Zoubková, Ivana (referee)
The Issue of an Offender's Personality in Criminology Abstract The aim of this master's thesis was to describe the issue of the offender's personality in criminology. The first part of the thesis deals with the definition of basic terms, criminological theories and the offender's personality from the perspective of general knowledge, and then from the perspective of forensic psychology. The second part deals with the issue of economic crimes, mainly defines the concept of economic crime, describes the Czech legal regulation of economic crimes, deals with the causes, prevention and specific characteristics of the economic crime offenders. In the third part of the thesis, I try to apply my acquired knowledge to a specific case of the economic crime offender. Since the offender's personality has a significant role to play in clarifying the causes of crime, many criminological theories have emerged over the course of history to clarify what causes criminal behavior. These theories focus on biological, psychological, sociological factors, etc. Each individual has a personality which is unique. Some elements of our personality can't be affected, e.g. temperament, other are created and changed during the course of our lives, e.g. elements that determine our character. The motivation behind every offense also plays...
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Economic crime and its prevention
Trešlová, Johana ; Zoubková, Ivana (advisor) ; Marešová, Alena (referee)
The main purpose of this thesis is to define the term "economic criminality" and the terms related; the role of economic crime within the legal doctrine itself as well as in the Czech legal system over the course of time; determining the specifics of economic crime while stressing the role of the offender, efficiency of punishment, control and prevention of this type of crime. This thesis consists of four chapters. The first part is dedicated to the definition of crucial terms on the national and international level. I also described the legislative evolution of economic crime and the protection of possession in the Czech legal system. I listed economic crimes de lege lata, while at the same time remembering the crimes that do not fall under the economic crimes section per se. Later on, I comment on some particular attributes of economic criminality with special focus on the profile of the perpetrator which is rather atypical. This fact unfortunately makes the efforts of the law enforcement authorities so much more difficult and it complicates their work especially towards construction of the adequate preventive measures etc. I also dedicate one section to the topic of corporate criminal liability which has a strong connection to the economic crime. The victims of economic crime find themselves in...
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Forms of crime committed by organized crime
Hamouz, Tomáš ; Gřivna, Tomáš (advisor) ; Bohuslav, Lukáš (referee)
107 Forms of crime committed by organized crime - Abstract The aim of this work was to map the range of criminal offenses and other criminal acts perpetrated by perpetrators of organized crime. Members and supporters of criminal organizations commit a large number of different offenses, primarily with the intention of obtaining illegal profits. However, some actions aim at legalizing previous revenues, establishing contacts in police, justice, and public administration, or to prevent these groups from being exposed. A specific crime may have multiple meanings in the overall strategy of the organized crime subject. Such an act is committed to both profits and cover- up (eg murder, extortion). This work is divided into three parts. The first part, consisting of Chapter 1, deals with the theoretical and legal definition of organized crime and other related concepts, such as organized groups and organized criminal groups. For these characteristics, both professional treatises and legal regulations are used, including international conventions, EU legislation and the laws of the Czech Republic. This section also provides a demonstrative list of the main criminal activities of organized crime. The second part, consisting of chapters 2 and 3, focuses on the historical development of organized crime and the...
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Education and crime - the economic view
Šipkovská, Silvie ; Vyhnánek, Tomáš (advisor) ; Adam, Tomáš (referee)
In her thesis, the author addresses the relationship between education and selected types of crime (economic, property and violent crime) in the context of the national economy. The aim of the thesis is to show that the relationship between crime and education is much more complex than it may appear on the basis of current findings and observations and that, besides education, the criminal career of an offender is also significantly influenced by his/her family background and, therefore, it is appropriate to include this factor into the analysis. The analytical section of the thesis is divided into two separate parts. The first part, which deals with the phenomenon of crime in general, describes the dependency of individual crime types, education and family background by means of tables and diagrams showing percentages of individual variables and using contingency tables and correlation tables. The analysis confirms that there is a significant relationship between crime and the combination of education and family background. This hypothesis, however, manifests itself only in respect of certain types of family background, namely the backgrounds described as "working class" and "intelligentsia". The second part is devoted to recidivism as a particularly negative phenomenon -58% of offenders in the analysed...
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Using of Creative Accounting in Selected Company
Hýblová, Petra ; Fedorová, Anna (referee) ; Zemánková, Lenka (advisor)
This thesis deals with the creative accounting in the selected business corporation. First, the theoretical background is defined, followed by an analysis of the selected accounting cases for the year 2016, where creative accounting methods were used. All the creative accounting cases are then redesigned so that they do not include these practices. New earnings are therefore calculated as well as the new value added tax rate that the company should have properly deducted.
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Crimes in the banking sector
Havel, Martin ; Jelínek, Jiří (advisor) ; Vokoun, Rudolf (referee)
This thesis deals with criminal activities in relation to the banking sector. To highlight the importance of banking to the national economy, is seized most crime committed here. The perpetrators come from these areas. First, working within the banking sector - shareholders, officers and employees, the other so-called third parties outside the banking sector. Their common goal - to seize the funds in the bank for their own enrichment. Mostly for the money of depositors. This is a specific crime. Aim - show status of de lege lata. The prevention of crime, also show the possibility of de lege ferenda. In order to prevent crime and reduce the degree of damage.
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Economic crime and its prevention
Mišianik, Peter ; Gřivna, Tomáš (advisor) ; Herczeg, Jiří (referee)
1 Resumé The purpose of my thesis is to analyze the concept of economic crime in its whole size. The reason why I chose this topic is its international danger and high damage caused by this kind of crime. This subject is discussed in international organizations and is focused in its documents, because only international co-operation is able to fight with such crime. The thesis is composed of two parts (four chapters) - general and special. The first part (first and second chapter) is dealing with theoretical issues. The goal of this part is to introduce and define basic terminology found in the thesis like economic crime or financial crime. It is as well dealing with basic criminological characteristics of economic crime like the phenomenology, specifics of offenders, etiology or control mechanism and prevention of economic crime. The second part (third and fourth chapter) describes money laundering as a distinctive example of economic crime and the criminal liability of corporations as an instrument for fighting with economic crime. Describing the theoretical process of money laundering and focusing on legislative statute No. 253/2008, where the proper legislation is found, is the basis of chapter three. Chapter four is composed of three subchapters, where is described the term criminal liability of...
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Counterfeiting and altering of money
Barák, Michal ; Gřivna, Tomáš (advisor) ; Herczeg, Jiří (referee)
in English This thesis deals with the issue of counterfeiting, in terms of both criminal and criminological perspective. Its opening is devoted to the money, especially to their historical development. The following chapter, number three, continuously moves to the description of the most widely used security features of money, especially of banknotes. Although these security features are not the subject of my thesis, this part can look quite dominant. However, I am convinced that the technical protection of money plays the pivotal role it the whole issue, so I gave them enough space at the beginning of work. The following section deals with the valid legislation and focuses primarily on the enumeration and analysis of the actus reaus under the Criminal Code. In my opinion, the focus only on criminal legislation is inadequate, and therefore I consider it is necessary to mention also other legislation which is significantly related, ie Act No. 136/2011 Coll., on the circulation of banknotes and coins and amending Act No. 6/ 1993 Coll. on the Czech National Bank, as amended, which contains mainly the Czech National Bank's role in the issues mentioned above and responsibilities of defined group of persons handling the money suspected of counterfeiting. The procedure of the Police of the Czech Republic...
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Accounting and Tax Frauds from Comparative Perspective of Czech and American Law and Practice
Holub, Ondřej ; Molín, Jan (advisor) ; Pelák, Jiří (referee)
This diploma thesis entitled Accounting and Tax Frauds from Comparative Perspective of Czech and American Law and Practice analyses accounting frauds and tax frauds in the Czech Republic with added comparative aspects from the US. The purpose of the thesis divided to 6 chapters is to provide a complex and comprehensive analysis from the perspective of accounting, legal and justice system and police investigation and to propose original policy solutions how to improve combating this sophisticated economic criminal activities. This thesis is grounded in an interdisciplinary context and applies economics, taxes, accounting, law, criminology and forensic science. It also combines theoretical background with practical case study analysis. Stemming from the case study analysis and the comparative perspectives from the US, this thesis proposes practical solutions proposals for the police work. One of the common features of both Czech and the US system is the essential role of experts. The added value of this thesis includes 10 different proposals in the legislative, institutional, informational and practical police area, such as establishing special police unit tasked with accounting and audit frauds, protection of whistleblowers, more severe punishments, uniform tax software and electronic evidence, better coordination between police and the tax authorities, improving the education of policemen in the economic, tax and accounting area, cooperation with academia and police internships of economics students and also enhanced international cooperation. One cross-cutting finding is the absolute necessity of close and long-term cooperation and coordination between police, judiciary, tax authorities and academia, sharing knowledge, information and know-how and critically analysing recent trends and practical issues. That is the only way how to effectively improve the fight against this complex white-collar crime.
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