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Social Work with Seniors as Victims of Crime Theft and Deception
HOJDAROVÁ, Markéta
This bachelor?s thesis is focused on senior, as a victim of a theft crime and fraud and, in connection to the consequences of this problem, on social work. The theoretical part describes the age in general and its division, the changes that are age related and have an impact on the situation when senior becomes a frequent target of offenders then followed by theft crimes, scams and their forms, especially doorstep selling and promotional events, theoretical part also includes preventive measures related to fraud and theft, and in the consequences of crime, the social work with seniors as a victims of a crime is described here. The aim of this bachelor?s thesis is to identify the most common form of crime and fraud committed against seniors, then the awareness of seniors about the danger of theft and fraud and knowledge and following the preventive measures by the seniors. I stated the main research questions: What are the most common forms of theft crime and fraud committed against seniors? Are the seniors informed about possible dangers of theft? Are the seniors informed about possible dangers of fraud? What preventive measures are followed by seniors not to become a victim of theft crime? What preventive measures are followed by seniors not to become a victim of fraud? The partial research questions were assigned to main research questions that determine whether the seniors know the dangers of doorstep selling and promotional events, where the seniors feel the most vulnerable to fraud and theft, what preventive measures about theft and fraud they know and whether they follow the preventive measures. For the practical part of the thesis, the qualitative research was chosen whose. For gaining of the data, the asking method and technique of semi-controlled interview were used. The questions of semi-controlled interview are divided into four areas, where two areas are related to theft and fraud and related doorstep selling and promotional events and other two areas are related to preventive measures, always in connection to theft of fraud. The results are, for the first research question: What are the most common forms of theft crime and fraud committed against seniors? evaluated by secondary analysis of data and the rest of questions by method of capturing formulas (,,gestalts"). The results of this bachelor?s thesis showed, that the most common form of the theft crime committed against seniors, are the thefts directly in the flat of the senior, who is robbed even of their life savings right after allowing the stranger to go into the flat. It showed, that in relation to the most common form of fraud crime, the seniors are most frequently cheated when signing unfavourable contracts either during doorstep selling or promotional events. The promotional events are the hot topic of this year, as in the fight against this events, the documentary film ,,Šmejdi" was filmed, showing the seniors being cheated on them. The knowledge gained thanks to this bachelor?s thesis can be used as a basis for extension of information about the issue to seniors and also as a source of information for social workers working with seniors.
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Accounting data in business management in relation to quality management.
ŠKRDLETOVÁ, Kateřina
The aim of this bachelor thesis is to describe the influence that the quality accounting data have on the quality of management and the evaluation of psychological and ethical aspects. The theoretical part describes financial statements, ethics, the fraud triangle and Coso model of internal controls. The practical part contains the analysis of the internal control of the company. This model consists of five parts: control environment, risk assessment, control activities, information and communication system, monitoring. The next step in the practical part is the analysis of the fraud triangle. The conclusion of this bachelor thesis tries to give some recommendations to the management, namely directive and ethical code.
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Ethics in Accounting
ZÁHORKOVÁ, Aneta
Main goal of this paper is clarification of concepts of ethics, plagiaristic behavior, fraud and following actions against unethical behavior. Ethics is an aggregate of norms and rules, expressing opinions of society on behavior and certain actions, from the point of view of right and wrong, correct and false. Ethics in accounting consists of two important fields: on one hand there is ethical behavior of higher management to accounting and other employees, on the other it is unethical behavior, accounting frauds or other illegal actions. Basic principle of tax savings is decreasing the base of a tax for certain amount. Tax units account for the results of economic activities, which is the basic starting point for determining of tax liability. Ethical codex serves as a clear statement of principles and rules of behavior and usually is the outcome of defined missions and values. Ethical codex is defined as certain tool of business ethics. Ethical codex clarifies allowed borderlines of human behavior. The basis of deceptive actions is mostly illegal manipulations and other unwanted actions using false, modified, partial or otherwise distorted information leading to illegal financial gains of person who does this.
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Application methods of creative accounting in connection with auditor´s risks
ŠPETA, Jan
This dissertation deals with methods of creative accounting linked with an auditor risk. In the theory part, there is creative accounting defined together with its methods and demonstrations. The auditor risk is then defined as the risk of an inappropriate statement to final accounts issued by the auditor. It refers to the auditor's respond to a possible risk with the aim to reveal the important (material) inaccuracy in the accounting accounts. The practical part demonstrates the possibility of the important (material) inaccuracy made either intentionally or with neglect. The aim of the work is to demonstrate the potential occurance of the practices of the creative accounting in the final accounts and the auditor's possible response to this situation. The conclusion of this dissertation deals with the possible auditor's statements linked with the revealed important (material) inaccuracies in final accounts.
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Payment cards security
VALENTA, Roman
This bachelor thesis deals with payment cards security. Different kinds of payment cards and technologies which make their usage secure are described in the work. There is an analysis of risks and vulnerabilities performed in the thesis explaining attacks on payment cards. Analysis-based measures that guarantee protection against of payment cards fraud are proposed.
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Internal audit
Drdáková, Kristýna ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
Diploma thesis focuses on internal audit and conditions for this job. At the beginning is some history and development of internal audit. Another part deals with internal audit, relation to the external audit and internal control systems. Other passage look into processing of internal audit and preparing of internal auditor's report. There are some requirements for person of internal auditor and his/her role in company. A part of thesis is devoted to Institute of internal auditors, membership terms and European confederation for institutes of internal auditors. Other part focuses on risks and frauds join with profession of internal auditors. Practical part deals with real situation of internal audit profession in private enterprise and banking sector.
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Audit and creative accounting
Kubelková, Ivana ; Dvořáček, Jiří (advisor) ; Bezděková, Lucie (referee)
The contemporary generation lives in a modern globalized world that comes through the economic recession last few years. Just this recession often forces management of the companies to modify achieved financial results to meet the expectations of the owners. External auditors provides to the owners level of confidence, that the submitted financial statements respect the principle of truth and fair view of accounting and that the owners can rely on the financial information. The main objective of this thesis is to explain the role of the external audit and audit procedures performed. It contains theoretical and practical part. The attention is focused on the 4th stage of the audit -- substantive and control testing. The paper also contains practical advises for users of financial statements. I also tried to clarify the concept of creative accounting practice and its basic methods.
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The Sarbanes-Oxley Act
Těšínský, Josef ; Dvořáček, Jiří (advisor) ; Tondlová, Markéta (referee)
The diploma thesis is focused on corporate fraud problematic, on The Sarbanes-Oxley Act of 2002 and on problematics of internal control systems and corporate governance, which relate closely with the Sarbanes-Oxley act. The goal of my diploma thesis is to highlight the significance of corporate fraud problematic and create an integrated summary of requirements placed on companies, which either have to or want to comply with the Sarbanes-Oxley act. The opening part of the diploma thesis is focused on fraud theory, which is after that demonstrated on accounting scandal cases Enron, WorldCom and Arthur Andersen. The biggest losses were caused by fraudulent financial reporting. The Sarbanes Oxley act is a reaction on this fraud cases. The Sarbanes-Oxley act brought a range of significant changes in financial reporting, internal control, corporate governance, audit and other areas.
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Frauds committed by financial advisors and its prevention
Dokládalová, Michala ; Dvořáček, Jiří (advisor) ; Nosál, Jiří (referee)
Thesis "frauds committed by financial advisors and its prevention" introduces the concepts of fraud, reasons for fraud, types of frauds and prevention suggestion. Financial advisors misuse the imperfections of insurance products and financial illiteracy of people for their own enrichment. This topic is very up to date for insurance companies. These cases are not publicized in media to protect the insurance companies. Within the thesis there was carried out a research among financial advisors in order to confirm or disprove the claim that financial advisors commit such offenses. It provides information for potential clients that would help them to be more conscious and to prevent them from concluding disadvantageous contracts. Recommendations are designed also for the insurance companies in the form of anti-fraud information system.
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Audit and Frauds
Hašková, Kristýna ; Dvořáček, Jiří (advisor) ; Tondlová, Markéta (referee)
This thesis deals mainly with internal fraud. In the first section, a definition of fraud is mentioned. The second section briefly describes the internal and external fraud and provides their basic structure. The third section deals with the reasons for committing fraud. The fourth section is concerned with the specific forms of internal fraud which come under the basic groups of corruption, misappropriation of assets and statements manipulation and other forms of fraud which may be between the internal and external fraud. The last section provides examples of large and small accounting examples relating to the internal fraudulent activities.
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