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Fraud Investigation systems
Prokop, Pavel ; Molnár, Zdeněk (advisor) ; Hawlová, Kateřina (referee)
The diploma thesis deals with the topic of fraud investigation systems on the Czech mar-ket. The first part of the thesis deals with the purpose and function of the system in the present time, the reasons and the profile of motivation of fraudulent behavior and perpetra-tors. The next part focuses on the categorization of methods used to detect and investigate fraudulent behavior. Subsequently, there are presented solutions that deal with this topic and are available on the Czech market. Various sectors are described and typical fraudulent behavior is described. In the last part, are compared the available solutions and how these solutions cover the system's needs in detecting the described frauds. Part of the diploma thesis is the design of the properties of these systems divided into defined sectors.
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Fraud Issues Focusing on Fraudulent Financial Reporting
Vondrová, Jana ; Králíček, Vladimír (advisor) ; Molín, Jan (referee)
This presented thesis entitled Fraud Issues Focusing on Fraudulent Financial Reporting deals fraudulent accounting in the Czech Republic and the world. The first part aims to introduce the reader to the cornerstone of accounting, specifically basic accounting principles and regulation. An important starting point of this thesis is also an internal control system and an internal directives. These consist of a set of interconnected controls contributing to the protection of entity's property. After that follows a general description of fraudulent conduct with a partition of misappropriation asset handling, corruption and misstatement of financial statements. The last part consists of an analysis of fraudulent behaviour and selected accounting cases. Specifically, these are the frauds of insurance company M. P. a. s. (which continues to work despite these issues), the Tesco scandal with effects on shares and the case of Skanska
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Accounting frauds
Stančíková, Lucie ; Šindelář, Michal (advisor) ; Müllerová, Libuše (referee)
The main aim of barchelor thesis is to look at frauds in accounting. The first chapter tries to define the border between fraud and creative accounting and to highlight the main differences because these terms can be often mistaken. In the second chapter there are incentives that cause fraudulent behaviour. The third chapter elaborates various ways of frauds in accountancy which appear not only in financial statements but also out of them. The next chapter includes examples of real frauds committed in the Czech Republic as well as abroad. The conclusion looks at several ways of prevention which can help us fighting against frauds.
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Insurance fraud
Nguyenová, Nhan ; Galuška, Jiří (advisor) ; Daňhel, Jaroslav (referee)
The bachelor thesis focuses on the issue of insurance fraud whose number has recently increased. Insurance frauds mainly appear in non-life insurance. The thesis describes the elements of insurance frauds and mentions them in various insurance areas in the 3 most important companies in the Czech Republic. The work contains a detailed analysis of these insurance companies and areas where insurance frauds cause the greatest damage. I also proposed preventive measures and provide a comparison of the current situation of the insurance companies with last year. The aim of my work is to define insurance frauds as a problem weighing our company at present to analyze in detail the problems of insurance companies and to analyze the area of the most frequent occurrences of fraud and to mention preventive measures.
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Origin of Goods (customs)
Kašuba, Jakub ; Novák, Radek (advisor) ; Pokorný, Stanislav (referee)
The Master´s thesis deals with origin of goods and its importance in customs and international trade. The main objective of the thesis is to provide a complex summary of principles and rules for determination of origin of goods. A secondary objective of the thesis is to either confirm or rebut the assumption that origin frauds occur mostly in connection with non-preferential origin. The first part explains basic customs terms. The second part analyses non-preferential and preferential origin of goods. Last two parts focus on theoretical and practical aspects of origin frauds.
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Crime of fraud, credit, loan and subsidy fraud under section 209-212 of the Criminal Code
Tauber, Jiří ; Vokoun, Rudolf (advisor) ; Bohuslav, Lukáš (referee)
(Summary) The main goal of this Master's degree thesis is to thoroughly describe the components of four criminal offences - fraud, insurence fraud, credit fraud and grant fraud pursuant to sections 209, 210, 211 and 212 of Criminal Code, No. 40/2009 Coll. These four criminal offences are classified as crimes against property. This Master's degree thesis deals with constituent elements of the above mentioned criminal offences. The author was focusing predominantly on the actus reus, mens rea, physical and mental elements of these criminal offences. But the thesis isn't confined only to mere description of those elements. The author is also analyzing and describing some of the most important and significant judicial desicions, which relate to this topic. The majority of these judicial decisions was made by the Supreme Court of the Czech republic. In this thesis, the author also deals with the possibility of simultaneity of above mentioned crimes with some of the selected crimes. In the chapter dealing with insurance fraud there is a subchapter which briefly characterizes the main instruments which are used by insurance companies in order to prevent perpetration of insurance fraud. These instruments are very diverese and various - for example, insurance companies are usually using special fraud...
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The crimes of fraud, insurance fraud, credit fraud and subsidy fraud as regulated by sections 209 to 212 of Penal Code
Boháček, Patrick ; Vokoun, Rudolf (advisor) ; Bohuslav, Lukáš (referee)
This thesis complexly describes the crimes of fraud, insurance fraud, credit fraud and subsidy fraud as regulated by sections 209 to 212 of Act No. 40/2009 Coll. Penal Code. First the historical development of these crimes is described, both from the view of legislation and criminology. Further, the sources of the legislative regulation of these crimes are defined. Since fraud belongs in the category of property crimes, these are also discussed collectivelly, with emphasis on the individual common elements of the above-mentioned crimes. The above-mentioned crimes are each individually described with respect to their individual elements including the description of eventual problematic elements of the current legislation. In case of the special elements of these crimes the legislation regarding the respective contractual obligations is described. In addition to the above-described exposition a comparison with the crime of Act detrimental to the financial interests of the European Union is included. In the conclusion the current legislation is evaluated positively with the exception of the admonition regarding the casuictic legislative regulation of the special merits of these crimes including the question of sustainability of the current legislative state with respect to the technological and...
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Crime of fraud, credit and loan fraud pursuant to section 209, 210, 211 and 212 of the Criminal Code
Votava, Petr ; Vokoun, Rudolf (advisor) ; Bohuslav, Lukáš (referee)
Crime of fraud, credit and loan fraud pursuant to section 209,210, 211 and 212 of the Criminal Code Criminal code, No. 40/2009 Coll., contains the criminal offence of a fraud (Section 209) and it's special cases such as the insurance (Section 210), loan (Section 211) and subsidy fraud (Section 212), in total of four separate offences dealing with fraudulent deliquency. The author of the thesis deals with the characterization of facts of fraud. Property fraud (Section 209) is a damage crime, but the special forms of fraud have features of pre-accomplished crime (preparation of crime). Fraudster's criminal liability for insurance, loan or subsidy fraud is rather larger than criminal liability for general type of fraud. Analysis of the judicial decisions of the Supreme Court and the Constitutional Court of the Czech republic is one part of the diploma thesis. From the results of the analysis the author concludes that there is a personal criminal liability for fraud when the perpetrator sues for a fake debt. This kind of deceptive activity is an attempt of crime of the fraud. The difference between special type of fraud (insurance, loan or subsidy Sec. 210 - 212 Criminal code) and general fraud (Sec. 209 Criminal code) is evident also in the level of evidence. Culpability of fraud must comprise of the intent to...
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Crime of fraud, credit and loan fraud pursuant to section 209,210, 211 and 212 of the Criminal Code
Doseděl, Marek ; Vokoun, Rudolf (advisor) ; Vanduchová, Marie (referee)
Nowadays effective Criminal code, No. 40/2009 Coll., contains the criminal offence of a fraud (Section 209) and it's special cases such as the insurance (Section 210), loan (Section 211) and subsidy fraud (Section 212). Nevertheless, the situation hasn't been always like this. Less than twenty years ago the Czech effective legislature contained only the criminal offence of the so called "general" fraud. However the impossibility to persecute all of the fraudulent delinquency by applying the "general" fraud section led the legislator to amend the Criminal Code by adding three above mentioned special sections. The imperfection of the legal system in regards to the fraudulent behaviour (especially related to banks and insurance companies) in the 1990's had dramatically effected the economy of the country and formed a negative prejudice and inauspicious experience with privatisation of the state property etc. among the entire society. These days during the global financial recession has the number of fraudulent behaviour risen significantly, since the lack of procurements, the low employment rate, the general indebtedness etc. bring the debtors to the very boarder of the financial cliff of insolvency and "force" them to commit criminal offences. Therefore, it's highly important to use special tools to...
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The phenomenon of the falsifications of the objects of fine arts
Chvojková, Veronika ; Švestka, Jiří (advisor) ; Půtová, Barbora (referee)
The thesis focuses on theoretical analysis of the cultural phenomenon of artwork forgery. It describes the history of forgery in painting and sculpting in the Western society. The analysis is based mostly on philosophy and history of art, psychology, and history. The culturological approach is used, mainly in the interdisciplinary mapping of the historical and psychological process of artwork forgery. The thesis analyses contemporary approaches to the identity of artwork and its forgery, it also depicts partial problems of artwork forgery. To challenge this phenomenon, famous examples of forgers are used and decribed, such as Alceo Dossena, Han van Meegeren, Eric Hebborn, and Wolfgang Beltracchi. The situation and legal concenquences for forgers in the Czech Republic are also described. The aim of this thesis is to offer a complex overview of the phenomenon of artwork forgery.
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