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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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Shares as a subject-matter of legal relations
Nitschneiderová, Zuzana ; Černá, Stanislava (advisor) ; Patěk, Daniel (referee) ; Patakyová, Mária (referee)
NITSCHNEIDEROVÁ, Zuzana: Shares, the subject matter of legal relationships. [Dissertation] / Zuzana Nitschneiderová. - Charles University in Prague. Faculty of Law; Department of Commercial Law. - The Doctor Study Programme: the Degree of Doctor of Philosophy (Ph.D.). - Prague : Law Faculty, Charles University, 2010. 179 pages. The thesis seeks to examine the legal regulation of shares of joint stock companies. These shares are the subject matter of legal relationships that arise within civil law in particular. This thesis provides an overview and comparison of Czech and Slovak law governing shares and joint stock companies. Such legal regulations mainly stem from the Commercial Code, the Czech Act on Take-Over Offers, and the Czech Act on Changes to Companies and Cooperatives, Act on Securities, or the Czech Act on Entrepreneurship on Capital Markets. In the thesis I hope to offer a complex collection of opinions from Czech and Slovak jurisprudence authorities on selected provisions of the Commercial Code relating to joint stock companies. The thesis is divided into seven sections. The first section is dedicated to the general legal regulation of shares. The second one deals with the existence of issued shares and describes the various changes to the shares. The third section addresses only the...
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Proposal of Communication Mix in the Company
Smékalová, Romana ; Žanda, Lukáš (referee) ; Milichovský, František (advisor)
This thesis deals with the creation of communication mix. In the first part is defined theory about processed topic, which follows characteristic of a company for which the marketing plan is prepared. Afterward the thesis focuses on an analysis of the company which consists of the analysis of external and internal environment. External analysis is defined by situational analysis PEST and Porter’s five forces model. Internal analysis is processed by McKinsey „7-S“ and marketing mix. The result of these analyses is SWOT analyses, which defines strenghts and weaknesses of the company and opportunities and threats arising from the environment. Based on SWOT analysis are afterward evolved proposals to improve the communication mix.
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The Problem of the Natural World in Phenomenology Reflection
Holá, Klára ; Pelcová, Naděžda (advisor) ; Hogenová, Anna (referee)
The thesis called The Problems Of The Natural World In Phenomenology Reflection is supposed to be an attempt of the interdisciplinary social sciences and philosophy conception in terms of these units: everyday life, intersubjectivity, language, world complex, home and freedom. It arises from the comparison of the German phenomenology's conceptions of Edmund Husserl and Martin Heidegger and the Czech philosopher Jan Patočka. It is focused on how a subject reflects his own world, enjoys it and creates it in conjunction with others. It is also concerned with the issue of the education, which helps to form of the enjoyment with the natural world, developing world experience and skills and also forms freedom and responsible attitude towards shared natural world.
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Cultural Center in Koprivnice
Grísová, Petra ; Havliš, Karel (referee) ; Nový, Vítězslav (advisor)
Urban and architectonic study of cultural centre in Koprivnice, Czech Republic. Study is concerning the possible usage and transformation of actual buildings built in 1990´s. The aim of proposal is to use the existing, simplify the complicated, complete the existing. The design offers a transformation of actual culturaly-educational facility into a new centre appropriate to needs of present inhabitants. Community centre is cleared out from unrelated functions and gets a clear definition of a place where cultural, musical and theatrical events take place. After possible developement evaluation of Tatra factory (done in pre-diploma project) is the Tatra museum situated newly behind the city municipal office building. There it stimulates actualy arising brownfield. New proposed museum building contents a mediatheque. The mediatheque aims on community functions in the city presented by atrium as a meeting place.
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Aircraft de-icing systems
Fazekaš, Slavomír ; Bencalík, Karol (referee) ; Třetina, Karel (advisor)
The aim of my bachelor thesis is to make the acquaintance of the danger of ice coating on airplanes, it s creation and the way of removing. The study involves the description of particular systems designed to protect airplanes against the ice coating and their dividing into deicing and anti-icing systems. The systems are divided by the exploited energy and by the place of installing. The emphasis is centred on the efficiency and the energy intensity of these systems. A part of my study also deals with the removing of ice coating arised on ground and with the description of basic parameters, which must be fulfilled by these systems according to the flying rules.
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Donation as a change of ownership rights
Zavacký, Radoslav ; Spirit, Michal (advisor) ; Žák, Květoslav (referee)
Main purpose of the bachelor thesis is to clarify comprehensively the donation as a change of the ownership rights. It explains the preconditions, course and specifics of donation. Further it deals with the rights and obligations of the donor and donee, from their inception to their termination. It deals with the donation contract, regarding its form, basic characteristics and requirements. Also it addresses the question of gift tax. Through the examples from law practice it occupies with issues that arise in connection with request for a refund of the gift. This is followed by considerations de lege ferenda according to the draft of the new Civil Code.
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Agricultural operations in terms of noise nuisance
KŮRKA, Jan
This Course Work deals with the measurement of noise levels arising from agricultural operations ZD Pluhuv Zdar and Agra and Deštná Here was done operational measuring of noise nuisance, affecting neighbouring communities of these companies. The noise can be attributed to tractors with trailers transporting hay and silage to stockrooms, also the biogas stations and sounds of other routine activities within vacinity of the company. The measured values show that the resulting noise exceeds the legal limits only in Destna. This was caused by noise from the site of repair workshops and the adjacent road. In Pluhuv Zdar the measured values of noise did not exceed the limits allowed by the law.
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Residential Complex in Brno - Komín
Gutmanová, Daniela ; Františák, Luboš (referee) ; Nový, Vítězslav (advisor)
Urban and architectural study of the residential complex in Brno Komín. Solved parcel is located in the city of Brno Komín nearby Palacky Hill, which was decisive for the design. Proposal are terraced houses surrounded by greenery and a terraced house with views of the surrounding area. The proposal arises visible and communication axis that defines the mass of houses and connects the area with the route to the top of Palacky Hill.
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"How violence arises and how far it can lead". The figure of victims in the works of Heinrich Böll
Vrtělková, Veronika ; Glosíková, Viera (advisor) ; Bučková, Tamara (referee)
TITLE: "How violence arises and how far it can lead"; the figure of victims in the works of Heinrich Boll SUMMARY: The purpose of this work is looking at the violence displayed in the works of twentieth century German author, Heinrich Boll. The topic was to find the orginator of violence against his victims - figure and how Heinrich Boll in his books; The Lost Honour of Katharine Blum, End of a Mission, The Clown, presents and to what extent, he as the author, has a stake. With the help of thematic analysis confronted from his life, presented in preliminary chapters, I came to the conclusion, which is compiled in the resume in German language. KEYWORDS: Violence, West German society, Church, Militarism, Media, Critique
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