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Criminological aspects of crimes committed by legal entities
Tichonov, Alexandr ; Bohuslav, Lukáš (advisor) ; Vokoun, Rudolf (referee)
1 Criminological aspects of crimes committed by legal entities Abstract The subject of this work is problematic of criminological aspects of crimes committed by legal entities, and the individual definition of a legal entity as a criminal offender. The institute of criminal liability of legal entities is relatively young, provided that the research in this field began in the second half of the 20th century. In the nowadays the research of criminal liability of legal entities is still actual topic, namely because it is massive, often concealed, sophisticated and dangerous phenomenon. The importance of research of this criminal activity grows in line with globalization of world economy and the growing importance held by the legal entities in society. The outputs of the researched issue can thus enable an adequate response to the crimes of legal entities and help create effective prevention programs. This work is divided into four parts. The introductory first part explains the terms "criminology" and "crime" in general, introduces the terminological and methodological apparatus of crime investigation, explains the concept of legal entity - the perpetrator of the crime. The second part deals with the history of criminal liability of legal entities in the world and the change in the understanding of crime. It...
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Criminological aspects of corruption
Skopalíková, Veronika ; Kopečný, Zdeněk (advisor) ; Galovcová, Ingrid (referee)
Criminological aspects of corruption Abstract This master thesis focuses on several selected criminological aspects of corruption, aiming to explore them from the criminological point of view. This master thesis, however, does not necessarily aim to provide practical solutions for control of corruption. The first part is focused on the criminology as a science, since it is the basis of this master thesis. The main topics of this part are the crimonology as a term, its subject and its brief history. Next, the attention is pointed towards definition of the term of corruption, given its disunited approaches to its definition, and compares the numerous takes on the definition from the literature and various institutions. The master thesis also brings forward various types and kinds of corruption, including petty corruption, grand corruption or state capture, as well as distinguishing between the types of corruption based on various factors. Given that the corruption may manifest in multiple forms or degrees of institutionalization, variants and syndromes of corruption according to Johnston are not omitted. Corruption is an important social phenomenon causing far-reaching consequences that may, however, not necessarily be easily seen, or they may even be overlooked. In order to understand this pathological...
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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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