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Detection of fraudulent real estate advertisements
Frátrik, Tomáš ; Homoliak, Ivan (referee) ; Firc, Anton (advisor)
Nástup internetu viedol k nárastu počtu používateľov internetu. Internetové reklamné podvody predstavujú formu online zločinu, pri ktorej jednotlivci alebo firmy zverejňujú klamlivé inzeráty na nehnuteľnosti, aby oklamali nič netušiace obete. Účelom tohto príspevku je poskytnúť prehľad podvodov s inzerciou nehnuteľností, ktoré sa vyskytujú na webových stránkach, ktoré umožňujú komukoľvek uverejňovať inzeráty s nehnuteľnosťami na ich webových stránkach. A tiež poskytnúť nástroj, ktorý zisťuje pravdepodobnosť podvodnej inzercie nehnuteľnosti vybranej užívateľom z podporovaných webových portálov.
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Design and implementation a phishing campaign
Kosková, Šárka ; Aleš,, Přibyl (referee) ; Sedlák, Petr (advisor)
The theoretical part defines the basic concepts related to this topic such as information and cyber security, phishing (history and types), spam, social engineering, legal responsibilities and preventive measures of fraudulent behaviour, etc. The practical part deals with the creation of a phishing campaign targeting the employees of a specific company, thanks to which it is possible to assess the overall information security. Once the campaign has been evaluated, an assessment is made as to whether the campaign was effective and what may have influenced its success.
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Risk Detection of Accounting Frauds and Errors in Financial Statements
BLAŽKOVÁ, Lenka
This thesis aims to assess the risk of accounting fraud and errors in financial statements in the Czech accounting regulations using selected models for the detection of financial statement manipulation. The literature search determines the accounting regulations, categorization of accounting units, accounting principles, and principles, and characterizes individual financial statements. It deals with the definition of fraud, errors, the motivation for their occurrence, and the difference between creative accounting and fraud. To answer the question of whether financial statements give a true and fair view of reality, models for determining financial statement manipulation are defined, namely, the Beneish M-score model, the CFEBT M-score model, the Dechow and Dichev accrual accounting quality model, the Jones Nondiscretionary Accruals model, and the Altman Z-score bankruptcy model. The description of the methodological procedure and the characteristics of the two selected subjects form the practical part's introduction. The practical part uses publicly available data from the financial statements of companies A and B. These were analyzed in detail, applied to the models defined by the literature search and methodology, and then described and processed using graphs and tables. In conclusion, the risks associated with manipulating the financial statements of both companies were identified and discussed and measures were proposed.
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Heinrich Schliemann: autobiography
Murzina, Daria ; Čechura, Jaroslav (advisor) ; Jarošová, Markéta (referee)
On January 6, 2022, is 200 years have passed since the birth of Heinrich Schliemann. He is called the Founder of Mycenaean archeology, archaeologist-amateur, gold digger, impostor, and even a charlatan. Schliemann was born in a small Prussian township but lived an extraordinarily bright life, the ultimate success of which was the excavations of ancient Troy and Mycenae. Heinrich Schliemann considered himself this not only fate but he felt that he was born for this purpose. Is it so? Does the "Dream of Troy" have its roots in Heinrich's childhood? Which of what Schliemann wrote about himself can be trusted, and which is deception, exaggeration, or adoption? The thesis dedicates to the historical and philological analysis of all autobiographies of Heinrich Schliemann to bring all known biographical information to a common denominator, filtering out mystifications and obvious borrowings, separating real facts from embellishments and hyperbole as well. Keywords Heinrich Schliemann, Autobiography, Literature, traveling, Troy, Fraud
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SS7 Honeypots - Proactive Mobile Networks Fraud Protection
Kubiš, Juraj ; Veselý, Vladimír (referee) ; Pluskal, Jan (advisor)
This diploma thesis deals with the issue of attacks and fraud against mobile networks, with the main aim being implementation of a honeypot-type tool possessing the ability to respond to these accordingly. Thus, this thesis contains a basic introduction into mobile networks, their topology and commonly used protocols, along with analysis of their general security. This is followed by a clarification of the term honeypot itself, with an explanation of motivations for its deployment into the networks, together with listing of advantages and disadvantages such deployment may bring. The rest of the thesis deals with the actual implementation of such tool, specifically with its design, realisation and testing. This thesis presents a method for responding to the supported frauds, a detailed description of the implementation, configuration and outputs of the tool. The process of testing whether the implementation corresponds to the presented design is described here. The implemented tool is evaluated and its further possible improvements are discussed.
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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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The crime of fraud pursuant to Section 209 of the Criminal Code
Tomanová, Silvie ; Heranová, Simona (advisor) ; Beranová, Andrea (referee)
101 Criminal offence of fraud under Section 209 of the Criminal Code, abstract, key words Abstract The subject of the thesis is the criminal offense of fraud under Section § 209 of the Criminal Code. The thesis focuses on the analysis of the relevant legal regulation, the systematic classification of the criminal offense of fraud, analysis of the constituent elements of the criminal offense, the comparison of the criminal offense of fraud with other criminal offenses against property, and the presentation of proposals de lege ferenda responding to the current regulation of the criminal offense of fraud. The thesis also examines the criminal offense of fraud from a criminological and forensic perspective and further from the perspective of cybercrime. The thesis is divided into 6 sections and which are further subdivided into individual chapters, sub-chapters, sections, and subsections. In the first section of the thesis, the criminal offense of fraud is systematically incorporated into the Criminal Code among other criminal offenses against property. This section also discusses the relations of property criminality. In the second section of the thesis, the fundamental issues of the criminal offense of fraud are examined, with a particular focus on the analysis of the basic elements of the criminal offense...
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Fraud on Seniors - Prevention and Solution of the Problem in Context of Social Work
TURKOVÁ, Tereza
This bachelor thesis deals with fraud against the elderly and prevention from the perspective of social workers and police officers. The aim of the thesis is to find out what the current prevention by social workers and the Police looks like. The aim of the thesis is also to find out what kind of fraud occurs most often. The theoretical part of the thesis contains definitions of basic terms related to this topic. They were defined with the help of professional literature. The known types of under-fraud used by the perpetrators are described. The practical part was prepared in the form of qualitative research. Semi-structured interview was used as a technique. The interviews were conducted with police officers from the Press and Prevention Department of the South Bohemia Region. Furthermore, interviews were conducted with social workers working in social services focused on this issue.
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Economic crime in the context of domestic fraud cases and legislation Czech Republic
ŠULITKOVÁ, Nikola
The thesis deals with the topic of economic crime, its classification, classification of accounting, accounting and tax fraud. An important topic of the thesis is the koncept of creative accounting, which outlines the possible manipulation or alteration of accounting statements and other fraudulent acts. Related to this are the masons why creative accounting is practiced. Primarily to modify data in favour of the company for sake of investors to make the company more attractive and in the opposite way to avoid paging high taxes. The types of accounting fraud and the auditing of financial statements are mentioned as well. Taxes are discussed along with tax frauds which play a major role in the practical part. The thesis contains a methodological description of the procedures used in the examination and evaluation of data. The practical part offers selected real cases of economic crime, known to the general public. The key isme is the processing of nationwide data of the tax administration in the field of tax kontrol of identical data from a selected territorial department. The collected data are graphically evaluated and compared. The graphs are enriched by linear regression lines for easier orientation. An Essentials part of the analysis is the evaluation of the complaints submitted to law enforcement authorities for the selected territorial units. The cases ended up mostly in dismissal. For the convicted subjekt, it is explained how the tax frauds are mostly committed. These are recurrent practices. The work deals lightly with the detection of tax fraud in the tax administration. Guided interview with experts on the subject are also conducted. Specifically, with an expert on economic crime Mgr. Vladimír Klíma and an expert from the sphere of financial administration Ing. Lukáš Košťál, who brings insight into the topic from a practical point of view. Finally, the hypotheses are evaluated on the basis of the data and information obtained from the interviews.
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