|
|
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
|
|
|
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.
|
|
|
Ethical aspects of business
Konečná, Lucie ; Müllerová, Františka (advisor) ; Dobišová, Magdaléna (referee)
This thesis covers the topic of the ethical aspects of business. The paper defines what an ethics and a business ethics are and it describes selected tools of business ethics. The practical part focuses on building company called Skanska and on its view of business ethics. This part consists of an interview with managing director of Skanska SK a.s. and of a questionnaire survey. The main goal of this thesis is to analyze the level of the business ethics in this building company. The main research question is: "How important part do the ethical aspects represent in the company Skanska?"
|
|
| |
|
|
CSR and its utilization in Czech firms
Koubková, Karolína ; Hadrabová, Alena (advisor) ; Remtová, Květa (referee)
The topic of this diploma thesis is Corporate Social Responsibility (CSR), with prominent attention paid to the environmental aspect. One of the main targets of this thesis is to analyze the attitude of companies to the CSR and to answer the key question -- why do firms deal with CSR and how can it influence their business. The theoretical part of the thesis describes the meaning of the CSR concept and it also contains an analysis of its individual benefits. The standards related to CSR are also discussed, with the inclusion of ISO 26000. The practical part shows examples of the attitude and approach of some selected companies towards socially responsible behaviour. Firstly, their activities in the environmental area are presented and an interpretation of how these companies perceive benefits of the CSR concept follows. Another target of this thesis is to evaluate if the CSR concept should be normalized. That is why it was important to include a part showing the opinion of some companies about the CSR norms. The final part includes all findings reached while writing this diploma thesis and an answer to the key question -- why companies make use of the CSR -- is provided.
|
|
|
Frauds in accounting
Šmídová, Jekaterina ; Pelák, Jiří (advisor)
The subject of this bachelor thesis I have chosen relates to frauds in accounting. As far as I am concerned I consider this topic to be highly attractive and rewarding. The thesis starts with a detailed description of frauds in accountig followed by some actual cases like Enron, World com, etc. The following section refers to main pillars of the Sarbanes Oxley act, its implications and impacts. It also involves the reaction of the European Union, especially introducing the 4th directive. The summary and generalization of this bachelor thesis is provided in the conclusion.
|
guest ::
