Podjetniške prevare

delo diplomskega seminarja

Eva Čokelc (Avtor), Karin Širec (Mentor)

Povzetek

V strokovni literaturi najdemo različne opredelitve prevar, neenotni so predvsem pri opredelitvi in pojmovanju korupcije. V anglo-ameriški literaturi je korupcija del razvejane opredelitve prevar, medtem ko je v domači literaturi to ločeno. Gre za negativne pojavne oblike v gospodarskem, političnem in zasebnem ţivljenju. Zmanjšujejo zaupanje, ugled, pravičnost, uspešnost gospodarskega sistema in drţavnih organov. Najmanj prevar in korupcije je po raziskovanju ACFE v najbolj razvitih drţavah, kot so Finska, Švedska, Norveška, Švica, Avstralija, medtem so v najrevnejših drţavah prevare in korupcija najbolj razširjene. V raziskavi Indeks zaznavanja korupcije, ki jo izvaja Transparency International (TI), je Slovenija uvrščena sorazmerno dobro ali celo zelo dobro. V letu 1999 je bila Slovenija v raziskavo vključena prvič in je dosegla rezultat 6,0 ter se uvrstila na 25. mesto. V zadnjem merjenju leta 2010 je ocena korupcije 6,4. Rezultat je zadovoljiv - predvsem v svetovnem merilu, medtem ko se med drţavami EU-27 nahajamo nekoliko pod povprečjem. Ugotavljamo, da v Republiki Sloveniji izdajajo poročila o prevarah le vladne institucije, ni pa drugih raziskav, ki bi beleţile tudi primere prevar, ki jih organi pregona niso obravnavali. Organe odkrivanja prevar lahko razdelimo na tiste, ki delujejo zunaj podjetja na drţavni ravni in organe, ki delujejo znotraj podjetja. Kljub vsem institucijam, ki raziskujejo prevare, te ne dosegajo ţelene stopnje zatiranja in odkrivanja. Kot pomanjkljivost izpostavljamo izobraţevalni sistem, saj v študijskih programih podjetništva ni predmetnika, ki bi vseboval problematiko, postopke odkrivanja in preprečevanja prevar. S tem bi zagotovili, da diplomanti: - razumejo tveganje nastanka prevar, - znajo oblikovati strategijo preprečevanja in odkrivanja prevar, - znajo ovrednotiti stroške izgub, če kontrole opustimo, - znajo vzpostaviti učinkovite kontrole odkrivanja prevar, - v podjetju znajo vzpostaviti kulturo, da so kontrole potrebne. V nobeni študiji o prenehanju podjetniške dejavnosti ni preučevan vpliv prevar na prenehanje podjetniške dejavnosti, zato smo si zadali nalogo, da preučimo, ali so prevare pomemben razlog prenehanja podjetniške dejavnosti. Na osnovi odgovorov stečajnih upraviteljev lahko povzamemo: 1. da so bile prevare zaznane v 86,9 % odgovorov; 2. 65,2 % prevar je bilo ugotovljenih v stečajnem postopku, le 34,8 % pred stečajnim postopkom; 3. najpogostejša povzročitelja prevar sta management in lastniki, deleţ prevar, ki so jih povzročili zaposleni je zanemarljiv; 4. neupravičeno pridobljena denarna in nedenarna sredstva so najpogostejša vrsta prevar, sledita ji prevarantsko poročanje ter korupcija; 5. stečajni upravitelji oziroma upraviteljice so prepoznali, da je velika ţelja po osebni koristi najpogostejši razlog prevar. Sledi vedenje prebrisanega poslovneţa, manjkajoča likvidnost, ţivljenje preko lastnih zmoţnosti in ţelja po financiranju; 6. stečajni upravitelji oziroma upraviteljice ugotavljajo, da so prevare v 69 % povzročile stečaj. Samo 31 % prevar ni imelo pomembnega vpliva na delovanje podjetja; 7. 69 % stečajnih upraviteljev pri odkrivanju prevar ne uporablja posebnih postopkov; 8. stečajni upravitelji oziroma upraviteljice pri odkrivanju prevar najpogosteje sodelujejo s sodiščem in policijo, manj pa z davčno upravo, kot drugo so navedli sodelovanje z ekonomskim izvedencem; 9. 85 % odgovorov potrjuje potrebo po preiskovalcu prevar po zgledu ZDA; 10. najpogosteje so prevare zaznane v proizvodni dejavnosti (40 %), sledi storitvena dejavnost (30 %), trgovina (25 %) in finančna dejavnost (5 %); 11. največ prevar je ugotovljenih v srednje velikih podjetjih (45%), sledijo mikro podjetja (25 %), mala podjetja (25 %), v velikih podjetjih je najmanj prevar (5 %); 12. 85% prevar je bilo povzročenih v druţbah z omejeno odgovornostjo (d.o.o.) in 15 % v delniških druţbah (d.d.).

Ključne besede

podjetništvo;prevare;gospodarski kriminal;korupcija;krize;nadzor;

Podatki

Jezik:	Slovenski jezik
Leto izida:	2011
Izvor:	Maribor
Tipologija:	2.11 - Diplomsko delo
Organizacija:	UM EPF - Ekonomsko-poslovna fakulteta
Založnik:	[E. Čokelc]
UDK:	657.6:343.53
COBISS:	10885916
Št. ogledov:	1779
Št. prenosov:	294
Ocena:	0 (0 glasov)
Metapodatki:

Ostali podatki

Sekundarni jezik:	Angleški jezik
Sekundarni naslov:	Corporate fraud
Sekundarni povzetek:	In the proffesional literature we find different definitions of fraud, especially mixed in the case definition and perception of corruption. In the Anglo-American literature, corruption is widespread definition of fraud, while in the domestic literature that separate. There are negative manifestations of the economic, political and personal life. Reduces trust, reputation, fairness, effectiveness of economic system and state authorities. On the basis of ACFE research, the least of fraud and corruption is in most developed countries such as Finland, Sweden, Norway, Switzerland, Australia, while the fraud and corruption are most widespread in the poorest countries. The survey Corruption perception index conducted by the Transparency International (TI), Slovenia ranks relatively well, or even very good. In 1999 Slovenia was included in the survey for the first time, and achieved the result of 6.0 and ranked 25th place. In the last measurement in 2010the result is 6.4. The result is satisfactory - especially on a global scale, while we are located between slightly below average from the countries of EU-27. We note that in the Republic of Slovenia only goverment institution issued reports of fraud, while there is no other research, which also recorded cases of fraud that were not addressed by law enforcement authorities. Authorities that detects fraud can be divided into those that operate outside the enterprise at the national level authorities and those authorizies acting within the company. Despite all the institutions that investigate fraud, they do not achieve the desired level of suppression and detection. As a deficieny we highlight the educational system, since in the academic program of entrepreneurship there is no the curriculum, which includes issues, procedures for detecting and preventing fraud. This ensures that graduates: - understand the risk of fraud, - are able to develop a strategy to prevent and detect fraud, - are able to evaluate the cost of any losses incurred if you let go of control, - are able to establish effective controls to detect fraud, - know how to create a culture in a company that controls are necessary. In any study about the termination of business activity is not studied the impact of fraud on the cessation of business activities. Therefore we have set ourselves the task to investigate whether fraud are important reason for the termination of business activity. Based on responses liquidators can be summarized as follows: 1. fraud have been detected in 86.98 % of responses, 2. 65.2 % of fraud were detected in bankruptcy, only 34.8 % before the bankruptcy proceedings, 3. the most common causes of fraud management and owners, the proportion of fraud caused by employees is negligible, 4. improperly obtained financial and non-monetary assets are the most common, followed by reporting fraudulent and corrupt practices, 48 5. bankruptcy administrator have recognized that a great desire for personal benefit most common cause of fraud. Behavior follows the clever businessman, lack of liquidity, living through their own abilities and fiance desires, 6. bankruptcy administrator determined that the fraud resulted in 69 % of bankruptcy. Only 31 % of fraud had no significant effect on bankruptcy. 7. 69 % of the bankuptcy administrators in detecting fraud use special procedures. 8. in detecting fraud bankruptcy administrator usually participate with the court and the police, less with the tax administration. Second, they indicated the participation of economic experts. 9. 85 % of the responses confirmed the need for a fraud investigator, following the example the U.S. 10. tte most commonly detected fraud are in production activities (40 %), followed by the service industry (30 %), trade (25 %) and financial activities (5 %). 11. The most of fraud is in medium-sized enterprises (45 %), followed by micro firms (25 %), small businesses (25 %) and least in large companies (5 %). 12. 85 % of fraud was caused by limited liability companies (LLC) and 15 % i
Sekundarne ključne besede:	Corporate fraud;corporate crime;fraud;business environment;corruption;Corporate fraud in times of crisis;business fraud in bankruptcy proceedings.;
URN:	URN:SI:UM:
Vrsta dela (COBISS):	Delo diplomskega seminarja/zaključno seminarsko delo/naloga
Komentar na gradivo:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Strani:	55 str.
Ključne besede (UDK):	applied sciences;medicine;technology;uporabne znanosti;medicina;tehnika;communication and transport industries;accountancy;business management;public relations;komunikacije in transport;knjigovodstvo;poslovni menedžment;stiki z javnostjo;accountancy;računovodstvo;social sciences;družbene vede;law;jurisprudence;pravo;pravoznanstvo;criminal law;penal offences;kazensko pravo;kazniva dejanja;offences against public credit;morality;the family;
ID:	1015273