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Crime of fraud, credit, loan and subsidy fraud under section 209-212 of the Criminal Code
Bártová, Aneta ; Vokoun, Rudolf (advisor) ; Bohuslav, Lukáš (referee)
As the title says, this thesis is about the crime of fraud, insurance, credit and subsidy fraud under section 209 - 212 of the Criminal Code. These four crimes against property belong to the group of crimes, which cannot be overlooked, because the total number of sentenced frauds is not low at all. We can also notice that these kinds of frauds are often being mentioned in mass media. The aim of this thesis is not to give an exhaustive explanation of frauds, but to provide reader with a comprehensive overview of these crimes. The thesis is systematically divided into eleven chapters. In the first chapter of the thesis reader can find brief characterization of Chapter V. of the special part in Criminal Code, which regulates property crimes. Second chapter acquaints the reader with the development of provisions of different frauds in the previous Penal Code (Act. No.140/1961 Coll.) since 1962. Firstly, there was only a provision of general fraud under section 250 of Penal Code. However due to the different political regime special kind of fraud was also established, which was placed in the provision called theft of socialist property under section 132 of Penal Code (section 132 was repealed in 1990). As the authorities involved in criminal proceedings had problems with sentencing offenders of...
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Insurance fraud
Kabátová, Kateřina ; Moravec, Tomáš (advisor) ; Kostelanský, Ludvík (referee)
This bachelor thesis is about Insurance fraud and is therefore divided into three chapters. FIrst chapter is dedicated to property criminal acts in general. Two major problems this chapter deals with are: law explanation of property and facts of the case. Second chapter adresses to the insurance fraud. In the begining of this chapter is included the introduction to insurance fraud and after that in the last chapter there are more concrete informations about how this fraud is recognized, how it is investigated, by who and how can we prevent our society from dealing with such frauds.
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Manipulation Methods of Manufacturing Business Performance
Buzek, Ondřej ; Schönfeld, Jaroslav (advisor) ; Smrčka, Luboš (referee)
The aim of this thesis is to discuss the topic of the manipulation methods of manufacturing business performance, describe examples in real life and outline ways to prevent such manipulations from occurring. In the theoretical part the thesis points out the main methods and techniques used to manipulate with the performance of a manufacturing business. Performance is understood as a figure based on the company's financial reports, for this reason the thesis is aimed primarily on financial statement fraud. The following practical part of the thesis is aimed at risk identification and mapping, continued by a simplified form of fraud examination on a real manufacturing business, which is concluded with a summary of audit findings. Based on the applied procedures financial misstatements with a material impact on the financial statements were identified and are described in this part of the thesis, followed up by a series of recommendations for the prevention of future recurrence. The thesis is concluded with a summarization of the research with suggestions on improving future fraud examinations based on the executed procedures.
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Proprietary criminality
Svobodová, Martina ; Moravec, Tomáš (advisor) ; Žák, Květoslav (referee)
The bachelor thesis is focused on "Proprietary criminality" and I aim for the theft, malversation and cheat. In this thesis I discuss closely these proprietary criminality, their facts of the case, criminal's action and I also present some examples of these three proprietary criminality using judicature. In the thesis are also described other types of proprietary criminality, having fraudulent character. The goal of this bachelor thesis is to describe and analyse closely these three selected criminal acts and also compare them each other from the point of view of their facts of the case and their criminal's action.
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Property crimes-theft and embezzlement
Tůmová, Štěpánka ; Moravec, Tomáš (advisor) ; Žák, Květoslav (referee)
The bachelor thesis deals with property crimes, specifically with theft and embezzlement/misappropriation. The main goal is to thoroughly analyze and describe both criminal offences and also highlight the differences between them. A substantial part of the thesis consists of case law that is relevant to the topic. The first chapter engages in the general definition of property crimes, the specific protection of property included in head V. and futher in other heads of the Criminal Code. The second chapter is directly concerned with the crime of theft (§ 205), ie. its definition and the provisions of individual paragraphs. The last chapter addresses the characteristics of the crime of embezzlement (§ 206) and again describes the single paragraphs.
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