Can surfing the internet for pleasure outside your lunch break be considered an example of theft / fraud at work?

Surfing the internet for pleasure in the office hour (outside the lunch break) is considered as a fraud at work because in any institution or organization it is not permissible to have pleasure time on internet in the office hours. Office hours are meant only for work and should not be used for personal activities just for enjoyment.

Since the employee has already agreed on contract to work for the organization  for a particular amount of time, he/she is not permitted to anything that is unprofessional.