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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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Satisfaction with the Situation in Selected Areas of Public Life - June 2013
Vinopal, Jiří
In June 2013, citizens of the Czech Republic evaluated how satisfied they are with the situation in 29 selected areas of public life. The best evaluated areas are the selection of goods and services (76 % satisfied) and culture (61 %). The worst evaluated items are corruption (87 % dissatisfied), economic crime (79 %), unemployment (78 %), the situation in public finances (73 %), the political situation (70 %) and the area of social security (66 %).
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Satisfaction with the Situation in Selected Areas of Public Life - January 2013
Ďurďovič, Martin
In January 2013, citizens of the Czech Republic evaluated how satisfied they are with the situation in 29 selected areas of public life. The best evaluated areas are the selection of goods and services (75 % satisfied) and culture (58 %). The worst evaluated items are corruption (90 % dissatisfied), economic crime (83 %), unemployment (83 %), the situation in public finances (74 %), the political situation (74 %) and the area of social security (73 %).
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Detection of Fraud in Audit and Forensic Investigation
Kupková, Barbora ; Králíček, Vladimír (advisor) ; Molín, Jan (referee)
Economic crime is always actual theme, even more when economy finds itself in crisis. It is a well-known fact, that in such times fraud risk increases even inside organizations. This thesis is dealing with economic crime from the perspective of auditor and fraud examiner and likewise in the terms of Czech criminal law. Fraud, as both professions call economic criminality, implies higher costs for organizations, that's why both private and government sector organizations strives to fight it. Statutory audit is being perceived as one of the means to detect fraud. But statutory audit often fails to satisfy these expectations, for it's objective is only in auditor's opinion to express, that financial statement doesn't contain material misstatement. Detecting fraud is a responsibility of the entity. As a result of discrepancies in concept of this responsibility between public and auditors arises expectation gap, which is one of the problems distinctly revealed in the beginning of the financial crisis, when big companies, whose financial statements were verified by auditor's unqualified opinion, found themselves in trouble. In this context the thesis specifies auditor's responsibility in the wording of International Standards on Auditing and Czech law. As more efficient anti-fraud means the forensic audit is being used, the thesis compares it with statutory audit especially in terms of detecting fraud.
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Development of crime in the Czech Republic by sex with focus on the economic crime
Nedbalová, Tereza ; Šimková, Martina (advisor) ; Jeřábková, Věra (referee)
The aim of this thesis is to provide the truest picture of general and economic crime in the Czech Republic. The crime will be viewed in several ways. First, in terms of the recorded criminal activities, which are providing the information nearest the real crime, and also in terms of number of the prosecuted, the accused and the convicted persons, which are data providing further insights into the structure of crime according to demographic characteristics of the offenders. In the theoretical part, there will be described basic criminogenic factors affecting the situation, structure and development of crime for even more comprehensive picture of crime. The analytical part is divided into two parts. The first part is given to situation, structure and development of the overall crime (usually by particular types of crime) and its deeper analysis by gender, age, education and marital status of the offenders. The second part deals with the economic crime and its development by gender.
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The cases of the accounting frauds published in media
Špirit, Zbyněk ; Pelák, Jiří (advisor) ; Molín, Jan (referee)
This thesis focuses on the problems of the accounting fraud published in media. The first chapter describes the basic concepts of economic crime and its statistical development in the Czech Republic. The second and third chapters define the types of fraudulent action and its used methods on the theoretical basis. The fourth part creates a practical analysis of the accounting fraud. There is used the monitoring of media reports, which serve as a view of accounting manipulations.
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The personal character of economic crime offender
MIKLOŠOVÁ, Adriana
The personal character of economic crime offender Economic crime is one of serious and frequently latent offences. Taking into account the character of offenders, the exposition of this crime is difficult and time-consuming. The range of causes, on which economic crime is based, is wide. From the global viewpoint, what is important is the change of population mentality towards consumerism, the increase of unemployment, economic crisis and a grest number of other causes that affect this situation. These crimes with a grave social appeal are in many cases caused by a well-situated and university educated upper class citizens with a good grasp of the relevant economical and judicial matters, i.e. Citizens that are not be expected to behave in this anti-social way. The aim of my diploma thesis is to create an overview, to describe, clarify and formulate in a certain way the character of economic crime offender. Closely connected to this topic are the definitions of several conceptions from these points of issue. This diploma thesis is divided into a theoretical part (with a partial overview of the development of criminal law No. 140/1961 Coll.) focused on the field of criminal law. The practical part studies the assessment and evaluation of the questionnaire method and the creation of result based on these facts. The aim of this work is to provide the reader or any person interested in this topic with the basics of economic crime and with a list of related books for additional information. Resulting from aims of this work and from the study of professional literature and statistical data, the following hypothesis was established: {\clqq}Economic crime offender is a well-situated citizen`` and {\clqq}Higher level of education results in higher ingenuity of the offence and, consequently, in higher damage caused by the offence.`` A conclusion based on questionnaire evaluation was reached and the resulting facts claim that in most cases is economic crime connected with offender´s business or working activities. Although it was partially confirmed that these offenders are usually intelligent and they tend to have at least higher education, at the same time it seems evident that economic crime is not only a field for this kind of offender. A substantial part of thes offenders has acquired its education through formal economic qualification while doing business and, at the same time, it has become evident that great losses can be caused by offenders with a lower level of education.
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