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Measuring corruption in developed countries
Bajzíková, Anna ; Baxa, Jaromír (advisor) ; Janda, Karel (referee)
The complex issue of corruption has attracted much attention over the last 20 years. The problem was analyzed mostly in the context of developing and transition countries, though not only the recent financial crisis showed the severity of corruption also in the world's most developed countries. This thesis analyzes twelve currently available corruption assessments for a cross section of 39 developed countries in the period 2007-2010. The thesis categorizes these assessments into three basic generations and characterizes the weaknesses and limitations of particular methods. The analysis is based on determination of relationship between individual corruption measures and recognizes specific aspects of corruption actually measured by particular indices. With the exception of strictly opinion poll-based corruption indices, the first and the second generation of corruption indices correlate well for a set of developed countries. This indicates that the sector specific indices, e.g. expenditure corruption assessment, are in analyzed countries closely related to the overall political corruption levels. An applied hierarchical cluster analysis gives better picture of otherwise inconsistent developed countries corruption rankings and divides countries into ten homogeneous groups. However, the analysis...
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Measuring corruption in developed countries
Bajzíková, Anna ; Baxa, Jaromír (advisor) ; Janda, Karel (referee)
The complex issue of corruption has attracted much attention over the last 20 years. The problem was analyzed mostly in the context of developing and transition countries, though not only the recent financial crisis showed the severity of corruption also in the world's most developed countries. This thesis analyzes twelve currently available corruption assessments for a cross section of 39 developed countries in the period 2007-2010. The thesis categorizes these assessments into three basic generations and characterizes the weaknesses and limitations of particular methods. The analysis is based on determination of relationship between individual corruption measures and recognizes specific aspects of corruption actually measured by particular indices. With the exception of strictly opinion poll-based corruption indices, the first and the second generation of corruption indices correlate well for a set of developed countries. This indicates that the sector specific indices, e.g. expenditure corruption assessment, are in analyzed countries closely related to the overall political corruption levels. An applied hierarchical cluster analysis gives better picture of otherwise inconsistent developed countries corruption rankings and divides countries into ten homogeneous groups. However, the analysis...
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Kreativní účetnictví z pohledu správce daně a auditora
Povolná, Tereza
Bachelor thesis deals with the issue of creative accounting and control by the tax administrator and auditor. The theoretical part is focused on the definition of the concepts of creative accounting, the errors in accounting, and deceptive conduct. The aim of this thesis is to compile a handbook for auditors and for the tax administrators to facilitate the detection of illegal practices in accounting, with a focus on the areas in which errors may most often be made. The survey from between the years 2011 and 2013 by Price Waterhouse Cooper, and also the survey by the company Skanska and Enron have been used to achieve the thesis aim because these companies have committed creative accounting in the past.
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Committing misdemeanors in relation to addictive substances.
Schovancová, Petra ; Fidesová, Hana (advisor) ; Šejvl, Jaroslav (referee)
Background - The thesis deals with the topic of committing misdemeanors related to addictive substances. It focuses on primary and secondary misdemeanors, in particular in the areas of public order, cohabitation, property, health protection from harmful substances and others, sometimes also called "general misdemeanors". A systematic collection of information on this issue is only carried out for some primary misdemeanors, and systematic data collection is not available for secondary misdemeanors. Objectives - The aim of this work is to provide information on the rate of committing misdemeanors in relation to addictive substances, i.e. primary and secondary, and knowledge of the occurence and frequency of specific misdemeanors of this issue. Methods - The research part was conceived as a pilot study. For the purposes of the research, the data were obtained through a content analysis of the files kept at the misdemeanor department of the City of Liberec. In the sample, the method of deliberate selection included files that met the basic criteria, namely that the offender committed an offense in connection with an addictive substance, either under its influence or for its action or against drug legislation, or can be assigned to a group of primary or secondary misdemeanors. Data was evaluated in...
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The burden of proof on the unlawful conduct of the health service provider
Slezáková, Alžběta ; Holčapek, Tomáš (advisor) ; Salač, Josef (referee)
The burden of proof on the unlawful conduct of the health service provider Abstract This thesis describes a burden of proof and the distribution of the burden of proof on the unlawful conduct of the health service provider between the parties to the dispute. Particular emphasis is put on cases in which patient as party burdened by the burden of proof is unable to prove unlawful conduct of the health service provider or other elements of the obligation to pay damages because the health service provider violated his obligation to properly maintain medical records. This thesis is composed of eight chapters. Chapter One is introductory and describes the civil liability which can arise out of the provision of health services. It presents cases of strict liability and also liability for fault. Chapter Two deals with the unlawful conduct of the health care service provider. Besides the general introduction, attention is paid to medical malpractice and other typical cases of unlawful conduct related to the provision of health services. Chapter Three examines other elements of the obligation to pay damages in cases of medical malpractice. Chapter Four deals with the procedural obligations of the parties to the dispute, especially with the duty of assertion and evidence and the burden of assertion. Chapter Five is...
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Professional Responsibility of Auditors and Tax Advisors
Dohnálek, Pavel ; Molín, Jan (advisor) ; Králíček, Vladimír (referee)
The primary objective of this diploma thesis, which focuses on the professional responsibility of auditors and tax advisors, is to provide a comprehensive view of this issue. The diploma thesis is divided into six parts. The first chapter describes general responsibility with an emphasis on professional responsibility. The second and third parts are devoted to the profession of auditors. The second chapter describes the profession of external and internal auditors in detail, and the third chapter deals with their professional responsibility, broken down into a moral and legal level of responsibility. The fourth and fifth chapters are devoted to the profession of tax consultancy, which is discussed in detail, followed by a part devoted to the professional responsibility of tax advisers. The last part of the thesis compares the professional responsibilities of the professions of auditors and tax advisors.
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Measuring corruption in developed countries
Bajzíková, Anna ; Baxa, Jaromír (advisor) ; Janda, Karel (referee)
The complex issue of corruption has attracted much attention over the last 20 years. The problem was analyzed mostly in the context of developing and transition countries, though not only the recent financial crisis showed the severity of corruption also in the world's most developed countries. This thesis analyzes twelve currently available corruption assessments for a cross section of 39 developed countries in the period 2007-2010. The thesis categorizes these assessments into three basic generations and characterizes the weaknesses and limitations of particular methods. The analysis is based on determination of relationship between individual corruption measures and recognizes specific aspects of corruption actually measured by particular indices. With the exception of strictly opinion poll-based corruption indices, the first and the second generation of corruption indices correlate well for a set of developed countries. This indicates that the sector specific indices, e.g. expenditure corruption assessment, are in analyzed countries closely related to the overall political corruption levels. An applied hierarchical cluster analysis gives better picture of otherwise inconsistent developed countries corruption rankings and divides countries into ten homogeneous groups. However, the analysis...
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Measuring corruption in developed countries
Bajzíková, Anna ; Baxa, Jaromír (advisor) ; Janda, Karel (referee)
The complex issue of corruption has attracted much attention over the last 20 years. The problem was analyzed mostly in the context of developing and transition countries, though not only the recent financial crisis showed the severity of corruption also in the world's most developed countries. This thesis analyzes twelve currently available corruption assessments for a cross section of 39 developed countries in the period 2007-2010. The thesis categorizes these assessments into three basic generations and characterizes the weaknesses and limitations of particular methods. The analysis is based on determination of relationship between individual corruption measures and recognizes specific aspects of corruption actually measured by particular indices. With the exception of strictly opinion poll-based corruption indices, the first and the second generation of corruption indices correlate well for a set of developed countries. This indicates that the sector specific indices, e.g. expenditure corruption assessment, are in analyzed countries closely related to the overall political corruption levels. An applied hierarchical cluster analysis gives better picture of otherwise inconsistent developed countries corruption rankings and divides countries into ten homogeneous groups. However, the analysis...
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Administrative torts and misdemeanors according to the construction law
Svoboda, František ; Cvik, Eva Daniela (advisor) ; Jan, Jan (referee)
This degree thesis deals with administrative torts and misdemeanours according to the construction law in the Czech Republic. First, the paper describes in general the development of imposition of administrative sanctions together with legislation currently in force, focusing on individual facts of administrative torts and misdemeanours according to the construction law. In compliance with its objective the degree thesis is focused namely on the legislation in force, basic principles and rules of administrative proceeding, application of relevant legal regulations and procedures within administrative proceedings differentiated according to the nature of the person being sentenced. The procedures and possible decisions in administrative proceedings are presented in the thesis both from the view of the first-instance authority and the appellate authority, including other methods of defence against decisions issued. Based on the data obtained from employees of building authorities the degree thesis also describes the development of behaviour of persons in the Region of Pilsen while respecting the construction law and summarizes the problems occurring in administrative proceedings. It also follows up the relations of administrative proceedings and factors causing infringement of the construction law and offers possible solutions for better general awareness of the existence of legal regulations and possible sanctions imposed for the breach thereof.
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The Financial Criminality
Ředinová, Romana ; Skálová, Jana (advisor) ; Molín, Jan (referee)
This bachelor thesis The Financial Criminality deals with the infringement of accounting entities including the most frequent administrative offences and also the most serious criminal delicts. There is an outline of using up to three laws during the imposing the fine and there is also description of the concept of Creative accounting in connection with manipulation with the financial statements in order to increase company´s rating. According to the most serious infringements there is interpretation of terms, criminal acts and judgements of the Supreme Court of the Czech Republic. The final chapter focuses on the Code of Ethics of professional accountants.
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