Ontologies are a key factor of Information management as they provide a common representation to any domain. Historically, finance domain has suffered from a lack of efficiency in managing vast amounts of financial data, a lack of communication and knowledge sharing between analysts. Particularly, with the growth of fraud in financial markets, cases are challenging, complex, and involve a huge volume of information. Gathering facts and evidence is often complex. Thus, the impetus for building a financial fraud ontology arises from the continuous improvement and development of financial market surveillance systems with high analytical capabilities to capture frauds which is essential to guarantee and preserve an efficient market.This thesis proposes an ontology-based approach for financial market surveillance systems. The proposed ontology acts as a semantic representation of mining concepts from unstructured resources and other internet sources (corpus). The ontology contains a comprehensive concept system that can act as a semantically rich knowledge base for a market monitoring system. This could help fraud analysts to understand financial fraud practices, assist open investigation by managing relevant facts gathered for case investigations, providing early detection techniques of fraudulent activities, developing prevention practices, and sharing manipulation patterns from prosecuted cases with investigators and relevant users. The usefulness of the ontology will be evaluated through three case studies, which not only help to explain how manipulation in markets works, but will also demonstrate how the ontology can be used as a framework for the extraction process and capturing information related to financial fraud, to improve the performance of surveillance systems in fraud monitoring. Given that most manipulation cases occur in the unregulated markets, this thesis uses a sample of fraud cases from the unregulated markets. On the empirical side, the thesis presents examples of novel applications of text-mining tools and data-processing components, developing off-line surveillance systems that are fully working prototypes which could train the ontology in the most recent manipulation techniques.

El presente documento tiene como objetivo general exponer el proceso de estructuración detrás de la emisión del bono de Abengoa Transmisión Sur S.A. (ATS) y evaluar la emisión como caso de éxito en el Perú para proyectos de inversión de similar naturaleza. Los objetivos específicos del trabajo son: Explicar la adecuación del bono a la estructura contractual y financiera del proyecto de inversión desarrollado por Abengoa Transmisión Sur S.A. Describir los mecanismos aplicados a la emisión para mejorar su atractivo hacia los inversionistas. Diagnosticar el grado de éxito de la emisión en el público inversor. Analizar las implicancias de este tipo de emisión en el mercado de bonos para proyectos de infraestructura en el Perú. Cabe destacar, que este trabajo se realiza en base a la experiencia obtenida durante el proceso de estructuración de la emisión y sobre la información pública disponible de esta. Mi papel en el proceso de estructuración de la emisión abarcó la revisión y negociación de todos los contratos de la emisión con los estructuradores, la revisión del funcionamiento del modelo financiero aplicado, el llenado de los formatos necesarios para proceder con la emisión, la coordinación con asesores legales, consultores de los estructuradores y agencias de rating y atender eventuales consultas de los potenciales inversionistas. El sondeo de precio del bono y la determinación de la tasa de interés cupón aplicable al bono fueron realizados por los estructuradores. Por tanto, se hace el énfasis de que el presente trabajo se expone desde la perspectiva del emisor y no del inversionista. / Trabajo de investigación

This master thesis is written as a guideline for successful business expansion to Chinese market. It describes the regional characteristics, which are important in order to understand the Chinese culture, since without proper understanding of the culture, all of its aspects and concepts such as Guanxi, no foreign firm will be able to succeed in China. Apart of the cultural analysis it also deals with the theory of expansion, how to correctly approach it, what are the possible entry modes and financial sources. I used three case studies, which provide real life experience with this issue from different points of view. The practical part of the thesis is primarily focused on financial industry in China, specifically on investment funds and what should be the necessary steps for any investment fund, which would like to expand to Chinese market.

Diploma thesis is dealing with causes of current financial crisis, especially with financial regulation failure and its analysis. Regulation failure was incontrovertibly the important cause of current crisis. As a result of regulation failure we can identify these as follows: asset securitization,rating agencies failure, information asymmetry,negative externalities etc. This thesis is also concerned with analysis of bankruptcy of american investment bank Lehman Brothers. The last part of work examine the financial regulatory reform.

The financial market anomaly can be characterized as the event when observed stock returns differentiate from those expected by concrete pricing model. Many anomalies have been detected so far, and some of them vanished, while other persisted, after they had been published by academics and researchers. The aim of this thesis is to investigate the potential presence of selected types of anomalies in the financial markets and to provide relevant empirical evidence. The theoretical section will supply the reader with the descriptions of several types of financial market anomalies and the results of past studies documenting the existence of these anomalies, with possible reasons justifying the presence of this phenomenon. The analytical section will focus on the few selected anomalies and test whether they are still present in the selected financial markets.

Ukraine is quite new country, which faces early stages of its development. The financial market of the country has passed through different and challenging times for these 20 years and still has to choose several essential factors for the further development. The existence of financial frauds in Ukraine could be explained by lack of knowledge and information in the country as well as low level of trust to the government. The case of JSC "MMM" and Mr. Mavrodi is the best well-known example of Ponzi scheme in Ukraine and all post-Soviet countries, which gives the possibility to analyze the main features of its consequences.

Debt crisis is seen as a spiral which has been launched by failure of American financial market and which final stage is global economic depression. But we can not speak only about financial market crisis. Current world crisis is at the same time political crisis and social crisis; it is a multi-sector crisis. Actors which try to manage the crisis, their abilities, possibilities to act and their strategies in each sector will be identified and described in the thesis. Complexity of current crisis demands global solutions involving cooperation of different actors throughout all three mentioned sectors.

Submitted by Nadir Basilio (nadirsb@uninove.br) on 2016-05-09T19:29:34Z No. of bitstreams: 1 Eliete Doretto Dominiquini.pdf: 1094410 bytes, checksum: 83ceb0d97b22bd28adabae5548c12aa9 (MD5) / Made available in DSpace on 2016-05-09T19:29:34Z (GMT). No. of bitstreams: 1 Eliete Doretto Dominiquini.pdf: 1094410 bytes, checksum: 83ceb0d97b22bd28adabae5548c12aa9 (MD5) Previous issue date: 2015-12-17 / The topic of this research centers on the complex relationship between Human Rights and the Global Economy, which is constituted in the post-modern era by a corporativist base. It is delimited by the balanced equation between human rights and the global market that is characterized by the financial market so that the dignity of the human being is the end and the economy is the means to the welfare of the civil society that survives in advanced capitalism. Such an approach probes the historical evolution of human rights and the global economy, outlining the moments in which these institutes parted ways generating violations to the internationally protected rights, setting off inequality throughout the planet since the characteristics and dynamics that nowadays constitute the global economy afford greater segregation and exclusion than the distribution of wealth per se. It aims, consequently, to reconfigure the current reality postulated by advanced technology and the accumulation of capital on the basis of the science of law, with reflections on concrete instances in which entire populations have suffered violations of fundamental human rights, especially populations of developing countries, due to the activity of the protagonist of economic dynamics, to wit, transnational companies. Capitalism is potentially the form of distribution of wealth, however in its advanced configuration structured on the global corporative economy in neoliberalism it has not been successful to most of the planetary population that does not participate in the benefits of these dynamics and, in the very best of hypotheses, is restricted to a group of consumers that form the accelerated economy whose capital is volatile. Hence, in the framework of the activity from the objective perspective, one must review some necessary institutes in order that human rights will be the guidelines of the global economy. One highlights the role of the State-Nation, a global governance as well as the fundamental precepts of developing countries as basis, consecrated in the Constitution of the Federative Republic of Brazil of 1988, to the end that they be crucial points of command and protection of human and fundamental rights. In this sense, it bears mentioning that there are diverse institutes that part from the internal field of the global economy, especially from the transnational companies; however, the study of the external field has been delimited as it is directly related to the global economy. In light of the complexity of the global economic activity, which is instantaneous, as well as the density of domestic legislation, one can affirm that the more effective participation of the State-Nations, an impartial global command and the domestic legislation of developing countries are sufficient to delimit the actions of the global economy, not staunching it but impeding the violation of human rights. The research technique used is bibliographical and documental, with a deductive approach albeit on some points inductive. / O tema desta pesquisa centra-se na relação complexa entre Direitos Humanos e Economia Global que se constitui na pós-modernidade numa base corporativista. Delimita-se na equação equilibrada entre direitos humanos e mercado global que possui como característica o mercado financeiro, de forma que a dignidade da pessoa humana seja o fim e a economia o meio para o bem-estar da sociedade civil que sobrevive no capitalismo avançado. Em tal abordagem busca-se a evolução histórica dos direitos humanos e economia global, delineando os momentos em que tais institutos se apartaram causando violações aos direitos internacionalmente protegidos, detonando desigualdade pelo planeta eis que as características e dinâmica que nos tempos de hoje constituem a economia global proporcionam mais segregação e exclusão do que distribuição de riqueza propriamente dita. Objetiva-se conseguintemente, reconfigurar a realidade atual postulada pelo avanço tecnológico e acúmulo de capital com base na ciência do direito, com reflexões acerca de casos concretos em que populações inteiras sofreram violações de direitos humanos fundamentais, sobretudo populações de países em desenvolvimento, devido à atividade no agente protagonista da dinâmica econômica, quais sejam, as empresas transnacionais. O capitalismo é potencialmente a forma de distribuição de riqueza, todavia, na sua configuração avançada estruturada na economia corporativa global no neoliberalismo, não têm sido sucesso à maior parte da população planetária que não participam das benesses dessa dinâmica, e na melhor das hipóteses, restringe-se num amontoado de consumidores que fazem a economia celerada cujo capital é volátil. Assim, no âmbito da atividade sob a ótica objetiva, importa revisitar alguns institutos imprescindíveis para que os direitos humanos sejam orientadores da economia global, valendo destacar a atuação do Estado-Nação, uma governança global bem como os preceitos fundamentais de países em desenvolvimento, como base, os sagrados na Constituição da República Federativa do Brasil, a fim de que sejam pontos cruciais de comandos e proteção dos direitos humanos e fundamentais. Nesse sentido, vale ressaltar que há diversos institutos que partem do campo interno da economia global, especialmente das empresas transnacionais, todavia restou delimitado o estudo no campo externo que é diretamente ligado à economia global. Ante a complexidade da atividade econômica global que é instantânea, bem como a densidade da legislação doméstica, é possível afirmar que a atuação mais efetiva dos Estados-Nações, um comando global imparcial, e a legislação doméstica dos países em desenvolvimento são bastantes para delimitar a atuação da economia global de forma não estanque, mas impeditiva de violação de direitos humanos. A técnica de pesquisa utilizada é a bibliográfica e documental, sob uma abordagem dedutiva e em alguns pontos indutiva acerca do tema.

La presente investigación busca analizar el impacto de los gastos asociados al financiamiento de corto plazo en la gestión financiera de las MYPES del emporio comercial de Gamarra durante el año 2019. A su vez, se analizará el impacto en la gestión financiera considerando sus dos dimensiones que son la rentabilidad y toma de decisiones de inversión. En primera instancia se realizó una exhaustiva investigación bibliográfica sobre las teorías respecto a los tipos de financiamientos, los gastos asociados al financiamiento de corto plazo, gestión financiera, rentabilidad y toma de decisiones. Dicha información fue base ante la presente investigación dado que es necesario dar a conocer dichos conceptos. Asimismo, se identificaron variables e indicadores para poder medir el impacto, así como dimensiones, esto con la finalidad de poder tener un mayor alcance del análisis. El trabajo de investigación está bajo un enfoque mixto, es decir, cualitativo y cuantitativo basado en entrevistas a expertos con experiencia en el sector textil y encuestas realizadas a las MYPES del emporio comercial de Gamarra. Los resultados fueron trabajados con el software SPSS a fin de validar las hipótesis planteadas. Finalmente, se desarrollará un caso práctico para poder mostrar el impacto de los gastos del financiamiento de corto plazo en la gestión financiera de las MYPES analizando el impacto de los gastos asociados a dos tipos de financiamientos de corto plazo que se consideraron más recurrentes. / This research seeks to analyze the impact of expenses associated with short-term financing on the financial management of the MYPES of the commercial emporium of Gamarra during the year 2019. At the same time, the impact on financial management will be analyzed considering its two dimensions that they are profitability and investment decision making. In the first instance, an exhaustive bibliographical research was carried out on the theories regarding the types of financing, the expenses associated with short-term financing, financial management, profitability and decision-making. This information was the basis for the present investigation since it is necessary to make these concepts known. Likewise, variables and indicators were identified to be able to measure the impact, as well as dimensions, this in order to be able to have a greater scope of the analysis. The research work is under a mixed approach, that is, qualitative and quantitative based on interviews with experts with experience in the textile sector and surveys carried out with the MYPES of the commercial emporium of Gamarra. The results were worked with SPSS software in order to validate the hypotheses raised. Finally, a practical case will be developed to show the impact of short-term financing expenses on the financial management of MSEs, analyzing the impact of expenses associated with two types of short-term financing that were considered more recurrent. / Tesis

Master thesis mainly focuses on the use of technical analysis for testing stocks of chosen companies. The theoretical part describes background papers necessary for using technical analysis and for creating diversified portfolio. The analytical part describes the selection of several automobile manufacturers from NASDAQ stock market, which will be examined in the following part by several methods of technical analysis. The last part of this thesis is also dedicated to application created for necessary calculations in Matlab and to portfolio composed of investment funds by Erste Bank.