|
|
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...
|
|
|
Analýza trhu s podvodnými seminárními a závěrečnými pracemi v ČR
Králíková, Veronika
Králíková, V. Market Analysis for fraudulent seminar and final works in the Czech Republic. Diploma thesis. Brno: Mendel University in Brno, 2017 This diploma thesis analyzes Czech market with fraudulent seminar and final works. It creates an image of subjects, supply, demand and the overall market functionality. The literary research explores fraudulent behavior, risks faced by students, and legal aspects. The practical part is based on the analysis of companies that work on the order, the questionnaire survey to obtain the primary data and the in-depth interviews.
|
|
|
Contract cheating v Číně
Makeš, Ondřej
This diploma thesis examines the Chinese market of fraudulent seminar works and final theses. It studies the motivation, reasons, kinds and origins of contract cheating. The theoretical part defines the concept of contract cheating and specifies the most important findings of this topic. The practical part consists of the questionnaire survey, individual interviews and correlation analysis of selected variables.
|
|
|
Fraud Investigation systems
Prokop, Pavel ; Molnár, Zdeněk (advisor) ; Hawlová, Kateřina (referee)
The diploma thesis deals with the topic of fraud investigation systems on the Czech mar-ket. The first part of the thesis deals with the purpose and function of the system in the present time, the reasons and the profile of motivation of fraudulent behavior and perpetra-tors. The next part focuses on the categorization of methods used to detect and investigate fraudulent behavior. Subsequently, there are presented solutions that deal with this topic and are available on the Czech market. Various sectors are described and typical fraudulent behavior is described. In the last part, are compared the available solutions and how these solutions cover the system's needs in detecting the described frauds. Part of the diploma thesis is the design of the properties of these systems divided into defined sectors.
|
|
|
Creative accounting, the access to its identification and utilization from the management position.
ANDERLOVÁ, Markéta
This thesis is dealing with problems of creative accounting, with the access to its identification and utilization from the management position. The theoretical part defines the term of creative accounting. Moreover, it introduces possible readers into the fraudulent accounting and techniques of creative accounting. Furthermore, this thesis deals with circumstances that lead to the origin creativity. To add to this, this work addresses the psychological and behavioural point of view on the creativity. The main aim of the practical part is to answer the question of following hypothesis: The management of chosen accounting unit obligingly reacts on motivation which minimizes corporate income tax.
|
|
|
Creative accounting
Bartoňová, Tereza ; Ašenbrenerová, Petra (advisor) ; Roubíčková, Jaroslava (referee)
Bachelor thesis " creative accounting " focuses on explaining the basic concepts associated with this issue , as well as defining the most frequently used methods of creative accounting , a description of the offender , motivation, demotivation and at the end of the first chapter ways of combating creative accounting . In subsequent chapters focus on fraud in accounting, their categorization and occurrence in practice. To conclude my work I mention briefly about economic crime in the Czech Republic and the most famous in the world of accounting scandals.
|
|
|
Fraud examination, rules, process and methods.
Plachý, Daniel ; Králíček, Vladimír (advisor) ; Molín, Jan (referee)
The thesis deals with the forensic investigation whose aim is to reveal fraudulent behavior and evaluate internal control system. The first part of the thesis describes the most common types of fraud and defines key circumstances leading to fraudulent behavior. Further the forensic investigation and its output is discussed in detail. Also all the parts of the investigation are described with the specific options which can be used by an investigator to obtain enough information and achieve his goal. In conclusion, two real forensic investigations are described. Those two cases represent a check of entrusted funds usage. Finally, the outcomes of these investigations are evaluated and compared.
|
|
|
The Sarbanes-Oxley Act
Těšínský, Josef ; Dvořáček, Jiří (advisor) ; Tondlová, Markéta (referee)
The diploma thesis is focused on corporate fraud problematic, on The Sarbanes-Oxley Act of 2002 and on problematics of internal control systems and corporate governance, which relate closely with the Sarbanes-Oxley act. The goal of my diploma thesis is to highlight the significance of corporate fraud problematic and create an integrated summary of requirements placed on companies, which either have to or want to comply with the Sarbanes-Oxley act. The opening part of the diploma thesis is focused on fraud theory, which is after that demonstrated on accounting scandal cases Enron, WorldCom and Arthur Andersen. The biggest losses were caused by fraudulent financial reporting. The Sarbanes Oxley act is a reaction on this fraud cases. The Sarbanes-Oxley act brought a range of significant changes in financial reporting, internal control, corporate governance, audit and other areas.
|
|
|
Analysis of insurance fraud in connection with the economic crisis
Justová, Sandra ; Daňhel, Jaroslav (advisor) ; Gruber, Petr (referee)
The thesis deals with insurance fraud in connection with the economic crisis. The first chapter describes the moral hazard, adverse selection and information asymmetry. Focus on the topic global financial crisis. Further, the concepts fraud and insurance fraud are explained. The main focus of this work is that the financial crisis has led to an increase in insurance fraud and what aspects lead to this fact. The last chapter deals with the procedures of insurance companies, which seek to insurance fraud detection, prevention and repression. This chapter is a description of the settlement of claims, insurance fraud investigation, which includes the characteristics of fraud perpetrators. The last part is dedicated to the prevention and repression of insurance fraud.
|
|
|
Public awareness raising in relation to assessing the evidence and circumstances of the crime situation scam.
MICHAL, Petr
There has been a significant societal change in the early nineties in the Czech Republic which has brought many new phenomena. The increase in crime was one of the events to which modern society was not ready. Development of post-Communist society has been uneven in all aspects. The legislative process in an emerging democratic state system was poor. As a result, a specific group of people took advantage from this situation. They have exploited loopholes in existing legislation to commit a crime. This group of offenders, in search of easy profits, then committed crimes and fraud. This thesis deals with fraud as one of the statistically most spread offenses. Law enforcement and criminal proceedings document the notification of victims when deciding the case as far as possible, which allows them existing legislation. Until the last final court decision, none of the parties is certain about the outcome of proceedings. Bachelor thesis on public awareness regarding the circumstances of committing fraud conducted a survey of respondents in the age group between 30-40 years.
|
guest ::
