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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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Crime of fraud, credit and loan fraud pursuant to section 209, 210, 211 and 212 of the Criminal Code
Votava, Petr ; Vokoun, Rudolf (advisor) ; Bohuslav, Lukáš (referee)
Crime of fraud, credit and loan fraud pursuant to section 209,210, 211 and 212 of the Criminal Code Criminal code, No. 40/2009 Coll., contains the criminal offence of a fraud (Section 209) and it's special cases such as the insurance (Section 210), loan (Section 211) and subsidy fraud (Section 212), in total of four separate offences dealing with fraudulent deliquency. The author of the thesis deals with the characterization of facts of fraud. Property fraud (Section 209) is a damage crime, but the special forms of fraud have features of pre-accomplished crime (preparation of crime). Fraudster's criminal liability for insurance, loan or subsidy fraud is rather larger than criminal liability for general type of fraud. Analysis of the judicial decisions of the Supreme Court and the Constitutional Court of the Czech republic is one part of the diploma thesis. From the results of the analysis the author concludes that there is a personal criminal liability for fraud when the perpetrator sues for a fake debt. This kind of deceptive activity is an attempt of crime of the fraud. The difference between special type of fraud (insurance, loan or subsidy Sec. 210 - 212 Criminal code) and general fraud (Sec. 209 Criminal code) is evident also in the level of evidence. Culpability of fraud must comprise of the intent to...
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Crime of fraud, credit and loan fraud pursuant to section 209,210, 211 and 212 of the Criminal Code
Doseděl, Marek ; Vokoun, Rudolf (advisor) ; Vanduchová, Marie (referee)
Nowadays effective Criminal code, No. 40/2009 Coll., contains the criminal offence of a fraud (Section 209) and it's special cases such as the insurance (Section 210), loan (Section 211) and subsidy fraud (Section 212). Nevertheless, the situation hasn't been always like this. Less than twenty years ago the Czech effective legislature contained only the criminal offence of the so called "general" fraud. However the impossibility to persecute all of the fraudulent delinquency by applying the "general" fraud section led the legislator to amend the Criminal Code by adding three above mentioned special sections. The imperfection of the legal system in regards to the fraudulent behaviour (especially related to banks and insurance companies) in the 1990's had dramatically effected the economy of the country and formed a negative prejudice and inauspicious experience with privatisation of the state property etc. among the entire society. These days during the global financial recession has the number of fraudulent behaviour risen significantly, since the lack of procurements, the low employment rate, the general indebtedness etc. bring the debtors to the very boarder of the financial cliff of insolvency and "force" them to commit criminal offences. Therefore, it's highly important to use special tools to...
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The Comparison of Crimes Against Property in the Czech Republic and Polish Republic
Kavan, Patrik ; Bohuslav, Lukáš (referee)
The diploma thesis deals with the issue and comparison of selected property crimes in the Czech and Polish legislation. It concisely compares criminal law as a whole with focus on property crimes and then individual crimes of theft, embezzlement, fraud, vandalism, money laundering and computer crimes. Attention is also paid to the set penalties for individual crimes with the subsequent evaluation of both legislations and possible de lege ferenda proposals for the Czech legislator
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Three Essays on Corporate Financial Misconduct and Market Reactions
de Batz de Trenquelléon, Laure ; Kočenda, Evžen (advisor) ; Havránek, Tomáš (referee) ; Brůna, Karel (referee) ; Karpoff, Jonathan M. (referee)
Chapter 1 Summary of the Dissertation "We are in the golden age of fraud." Jim Chanos, Kynikos Associates, Financial Times 24/07/2020. Beyond the speculations about the consecutive waves of Covid, 2020 will be reminded for one of the most notorious failures of a listed firm, due to a massive accounting fraud: the German payment fintech Wirecard. The firm, with 30 subsidiaries in 26 countries, joined the prestigious DAX index just two years before. The spillovers of the billion-euro fraud range from the arrest of top managers to suspicion of auditors, politicians, and regulatory authorities (BaFin, European Commission, and ESMA), as suggested the Financial Times headline "Why was Frankfurt so blind for so long?"1 Such a failure serves as a reminder of the relevance of financial markets regulation, oversight, and enforcement, in order to protect investors and to encourage compliance with regulations. Research on the relationship between the publication of financial misconducts and financial performance for corporates has continuously grown, as illustrated by the recent in- depth literature reviews undergone by Amiram et al. (2018) and Liu and Yawson (2020). It is fueling regulatory debates on how to enforce more efficiently financial regulations. Some specificities of white-collar crimes must be accounted for...
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