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Insurance Fraud
Švec, Martin ; Vykopalová, Hana (referee) ; Štola, Josef (advisor)
The aim of this master's thesis is focusing on the problem of committing insurance frauds in Czech Republic. It is divided into separated chapters. In the introductory part I focused on a theoretical explanation of the terms related to this topic. The following section focuses on explaining the classification and the source of insurance frauds, the reasons of committing these criminal offenses, and the general profile of the perpetrator. Furthermore, in the theoretical part, I outlined the ways of the insurance fraud investigations. The goal of the thesis was to focus on the factors directing to insurance frauds Therefore, the analytic part concentrates on the analysis and the evaluation/assessment of the given statistical data results related to insurance frauds. In the end, for a better understanding, I mentioned a few revealed cases of these criminal offenses, and suggested certain preventive arrangements/actions against their potential happening or their easier revelation (in the future). Finally, I evaluated by analyzing risk groups committing insurance fraud and the main factors that lead to insurance fraud.
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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 Creative Accounting in the Selected Company
Šplíchalová, Šárka ; Doležal, Vladimír (referee) ; Zemánková, Lenka (advisor)
This thesis is focused on the area of creative accounting, more specifically on Schwarz system. The issues are resolved by recalculation per employee and by accurate and fair depiction of accountancy according to the legislation. The results of thesis reveal impact of Schwarz system on the company. The differences in costs which the company saves are quantified and the penalties that result from such behavior are also specified.
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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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Forensic Accounting and Economic Criminality
ŠEJBA, Roman
This thesis is focused on the topic of "Forensic Accounting and Economic Crime". It combines theoretical and practical knowledge. The main objective of this work is to present accounting fraud and economic crime. The thesis is divided into two main parts. The first one is accounting manipulation of reports, which is described in the part of the test detection models. Fraudulent conduct, whether by employees, management, or external person. Generally the frads have a bad effect on the business environment. Defamation from an external person may also have a fatal impact on the company. The primary and most important factor of the impact on the company is financial loss. Other important factors are the loss of customer, supplier and employee confidence and the loss of company's goodwill. The thesis should show and interconnect individual test models of financial reports on selected accounting units. In case these test models reveal possible manipulation of financial reports, it then means there was an economic crime commited. The three selected enterprises are from the same industry. They have the same period of observation and their development over time is tested by detection models. The selection of the companies is based on their reporting of profit or loss, cash flow and other necessary indicators used for test models. The enterprises are tested using the CFEBT model, Jones non-discretionary accruals and the Dechow-Dichev accrual quality model. The second part includes an analysis of economic crimes in the Czech Republic and describes some real cases. Data from 2014 to 2019 are analyzed in terms of frequency and in terms of loss expressed in CZK, with a special focus on accounting and tax crimes. The analysis is supplemented by the clarification of economic crime in the period under review.
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Economic crime and its prevention
Mišianik, Peter ; Gřivna, Tomáš (advisor) ; Herczeg, Jiří (referee)
1 Resumé The purpose of my thesis is to analyze the concept of economic crime in its whole size. The reason why I chose this topic is its international danger and high damage caused by this kind of crime. This subject is discussed in international organizations and is focused in its documents, because only international co-operation is able to fight with such crime. The thesis is composed of two parts (four chapters) - general and special. The first part (first and second chapter) is dealing with theoretical issues. The goal of this part is to introduce and define basic terminology found in the thesis like economic crime or financial crime. It is as well dealing with basic criminological characteristics of economic crime like the phenomenology, specifics of offenders, etiology or control mechanism and prevention of economic crime. The second part (third and fourth chapter) describes money laundering as a distinctive example of economic crime and the criminal liability of corporations as an instrument for fighting with economic crime. Describing the theoretical process of money laundering and focusing on legislative statute No. 253/2008, where the proper legislation is found, is the basis of chapter three. Chapter four is composed of three subchapters, where is described the term criminal liability of...
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Counterfeiting and altering of money
Barák, Michal ; Gřivna, Tomáš (advisor) ; Herczeg, Jiří (referee)
in English This thesis deals with the issue of counterfeiting, in terms of both criminal and criminological perspective. Its opening is devoted to the money, especially to their historical development. The following chapter, number three, continuously moves to the description of the most widely used security features of money, especially of banknotes. Although these security features are not the subject of my thesis, this part can look quite dominant. However, I am convinced that the technical protection of money plays the pivotal role it the whole issue, so I gave them enough space at the beginning of work. The following section deals with the valid legislation and focuses primarily on the enumeration and analysis of the actus reaus under the Criminal Code. In my opinion, the focus only on criminal legislation is inadequate, and therefore I consider it is necessary to mention also other legislation which is significantly related, ie Act No. 136/2011 Coll., on the circulation of banknotes and coins and amending Act No. 6/ 1993 Coll. on the Czech National Bank, as amended, which contains mainly the Czech National Bank's role in the issues mentioned above and responsibilities of defined group of persons handling the money suspected of counterfeiting. The procedure of the Police of the Czech Republic...
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Forms of crime committed by organized crime
Hamouz, Tomáš ; Gřivna, Tomáš (advisor) ; Bohuslav, Lukáš (referee)
107 Forms of crime committed by organized crime - Abstract The aim of this work was to map the range of criminal offenses and other criminal acts perpetrated by perpetrators of organized crime. Members and supporters of criminal organizations commit a large number of different offenses, primarily with the intention of obtaining illegal profits. However, some actions aim at legalizing previous revenues, establishing contacts in police, justice, and public administration, or to prevent these groups from being exposed. A specific crime may have multiple meanings in the overall strategy of the organized crime subject. Such an act is committed to both profits and cover- up (eg murder, extortion). This work is divided into three parts. The first part, consisting of Chapter 1, deals with the theoretical and legal definition of organized crime and other related concepts, such as organized groups and organized criminal groups. For these characteristics, both professional treatises and legal regulations are used, including international conventions, EU legislation and the laws of the Czech Republic. This section also provides a demonstrative list of the main criminal activities of organized crime. The second part, consisting of chapters 2 and 3, focuses on the historical development of organized crime and the...
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Criminal Offence of Abuse of Business Position (Section 255a of the Criminal Code)
Vrábel, Daniel ; Gřivna, Tomáš (advisor) ; Bohuslav, Lukáš (referee)
The aim of this thesis is to provide the reader with a complete analysis of the abusive conduct in business relations, to draw attention to relevant case law, to provide answers to interpretative and application problems and to introduce de lege ferenda ideas in order to improve the effectiveness of the company's protection against undesirable behaviour of management and other persons committing this economic crime. The thesis also includes comparative studies with the Slovak legislation and includes the necessary statistical data for proper evaluation of the use of criminal liability for this crime in relation to the latent crime rate. Despite the seriousness of economic crime and the amount of its victims, whether in terms of law or factual victims, such as employees of failed companies, the professional public do not pay much attention to this crime, so another equally important goal of this work is to draw attention to this fact and to appeal to the legislator to rectify the facts, which for almost 20 years has not undergone any major change, although, of course, today's social environment is significantly different from that immediately post-revolutionary. In the course of the work, the reader is drawn to the explanatory practice of all aspects of the merits itself, further emphasis is placed...
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