Ethics and creative accounting: Some empirical evidence on accounting for intangibles in Spain

Recent research shows that financial reports are losing relevance. Mainly thisis due to the growing strategic importance of intangible assets in theperformance of a company. A possible solution is to modify accounting standardsso that statements include more self-generated intangible assets, taking intoaccount with their inherent risk and difficulty of valuation. We surveyed loanofficers who were asked to assess the credit-worthiness of a hypotheticalcompany. The only information given was a simplified version of financialstatements. Half the group got statements where research and development costshad been capitalized. The other half got statements in which these costs hadbeen treated as an expense. The findings show that capitalization wassignificantly more likely to attract a positive response to a loan request. Thepaper raises the question of whether accounting for intangibles might providemanagers with one more creative accounting technique and, in consequence, itsethical implications.

Sports and journalism ethics: the coverage of 2012 London Olympics in the British, North-American and Spanish press

Sports and journalism ethics: the coverage of 2012 London Olympics in the British, North-American and Spanish press is a research focused on analysing the treatment that the quality press of three countries (United Kingdom, United States of America and Spain) will carry out in the London Olympic Games. Through a solid methodological approach based on the combination of the qualitative content analysis and qualitative indepth interviews, the investigation will study if the media provide a quality coverage,that is, if they adequate their pieces to the fundamental principles of journalistic deontology (truth, justice, freedom and social responsibility). Furthermore, the research will assess if the selected media comply with the prescriptions established in the ethical codes, stylebooks, newsroom statutes and national and international recommendations about journalism ethics, ranging from each media’s guidelines to key transnational codes established by the UNESCO, the International Federation of Journalists (IFJ) orthe Council of Europe.

John Addington Symonds. A Problem in Greek Ethics. Plutarch's Eroticus quoted only in some footnotes? Why?

It is certainly astonishing that an innovating study about the Greek pederasty in England like the one by John Addington Symonds does not quote Plutarch's Eroticus -in fact, it is only cited in some footnotes-, if one bears in mind that this dialogue is an accurate philosophical reflection on Greek eros, in which very often significant ethical themes are approached. The aim of this article is just to reveal the different reasons for such an omission.

John Addington Symonds. A Problem in Greek Ethics. ¿El Erótico de Plutarco reducido a algunas notas a pie de página? ¿Por qué?

Resulta sorprendente que un estudio pionero en Inglaterra sobre la pederastia griega como el de John Addington Symonds no cite el Erótico de Plutarco, excepción hecha de en algunas notas a pie de página, siendo como es este dialogo una seria reflexión filosófica sobre el eros griego, en que a menudo se abordan cuestiones éticas. El objetivo de este artículo es revelar justamente las razones de índole diversa para una tal omisión.

John Addington Symonds. A Problem in Greek Ethics. ¿L'Eròtic de Plutarc reduït a algunes notes a peu de pàgina? Per què?

Resulta sorprenent que un estudi pioner a Anglaterra sobre la pederàstia grega como el de John Addington Symonds no citi l'Eròtic de Plutarc, llevat de en algunes notes a peu de pàgina, essent com és aquest diàleg una seriosa reflexió filosòfica sobre l'eros grec, en què sovint s'aborden qüestions ètiques. L'objectiu d'aquest article és revelar justament les raons d'índole diversa per a una tal omissió.

Organisational structure, communication and group ethics

This paper investigates experimentally how organisational decision processes affect the moral motivations of actors inside a firm that must forego profits to reduce harming a third party. In a "vertical" treatment, one insider unilaterally sets the harm-reduction strategy; the other can only accept or quit. In a "horizontal" treatment, the insiders decide by consensus. Our 2-by-2 design also controls for communication effects. In our data, communication makes vertical firms more ethical; voice appears to mitigate "responsibility-alleviation" in that subordinates with voice feel responsible for what their firms do. Vertical firms are then more ethical than the horizontal firms for which our bargaining data reveal a dynamic form of responsibility-alleviation and our chat data indicate a strong "insider-outsider" effect.

Assesing advertising efficiency: does the internet play a role?

This research focuses on a major concern for marketers addressing the claims of inefficiency of the spending on advertising. We examine whether the Internet can help increase overall advertising efficiency. Using a sample from the Spanish automobile industry, we combine a nonparametric method - Data Envelopment Analysis - with recent important insights from statistics and econometrics studies, and we find that online advertising improves the efficiency levels and this effect is more pronounced in the long-term temporal framework.

The future of television : advertising, technology and the pursuit of audiences

La televisió està en crisi. Les noves tecnologies i els dispositius han fragmentat les audiències de televisió en segments més petits. En aquest informe, Marissa Gluck i Meritxell Roca Sales examinen l'explosió dels mitjans de comunicació que han impulsat aquesta fragmentació.

In memoriam: Dr. Francesc Abel i Fabre, SJ.

The Journal of Medicine and Philosophy has been impoverished by the loss of Dr. Francesc Abel Fabre, S.J. (1933–2011), one of the founders of bioethics and a long-time member of the Editorial Advisory Board. 2011 brought the death of Dr. Francesc Abel Fabre, S.J., at the age of 78. He was the pioneer of European bioethics. Dr. Abel learned the discipline at Georgetown University, working side by side with the founder and first director of the Kennedy Institute of Ethics, André Hellegers, as bioethics itself was coming into existence. He went from this experience to establish the Institute Borja of Bioethics in Catalonia in 1976, the first center of bioethics in Spain and in Europe. Through his scholarship and teaching, he established an influential dialogue in bioethics, as well as ethics committees in hospitals and in research centers. In 1986 he joined in founding the European Association of Centres of Medical Ethics, an organization in which he was involved and participated for the last 25 years. He contributed crucially to bioethics across the world, especially through the International Study Group on Bioethics (1980–1994). He was widely recognized as an outstanding bioethics expert in Latin America.

A unified treatment of optimum pilot overhead in multipath fading channels

The optimization of the pilot overhead in single-user wireless fading channels is investigated, and the dependence of this overhead on various system parameters of interest (e.g., fading rate, signal-to-noise ratio) is quantified. The achievable pilot-based spectral efficiency is expanded with respect to the fading rate about the no-fading point, which leads to an accurate order expansion for the pilot overhead. This expansion identifies that the pilot overhead, as well as the spectral efficiency penalty with respect to a reference system with genie-aided CSI (channel state information) at the receiver, depend on the square root of the normalized Doppler frequency. It is also shown that the widely-used block fading model is a special case of more accurate continuous fading models in terms of the achievable pilot-based spectral efficiency. Furthermore, it is established that the overhead optimization for multiantenna systems is effectively the same as for single-antenna systems with the normalized Doppler frequency multiplied by the number of transmit antennas.

Non-peaky signals in wideband fading channels: achievable bit rates and optimal bandwidth

In the context of fading channels it is well established that, with a constrained transmit power, the bit rates achievable by signals that are not peaky vanish as the bandwidth grows without bound. Stepping back from the limit, we characterize the highest bit rate achievable by such non-peaky signals and the approximate bandwidth where that apex occurs. As it turns out, the gap between the highest rate achievable without peakedness and the infinite-bandwidth capacity (with unconstrained peakedness) is small for virtually all settings of interest to wireless communications. Thus, although strictly achieving capacity in wideband fading channels does require signal peakedness, bit rates not far from capacity can be achieved with conventional signaling formats that do not exhibit the serious practical drawbacks associated with peakedness. In addition, we show that the asymptotic decay of bit rate in the absence of peakedness usually takes hold at bandwidths so large that wideband fading models are called into question. Rather, ultrawideband models ought to be used.

Transmit diversity vs. spatial multiplexing in modern MIMO systems

A contemporary perspective on the tradeoff between transmit antenna diversity andspatial multiplexing is provided. It is argued that, in the context of most modern wirelesssystems and for the operating points of interest, transmission techniques that utilizeall available spatial degrees of freedom for multiplexing outperform techniques that explicitlysacrifice spatial multiplexing for diversity. In the context of such systems, therefore,there essentially is no decision to be made between transmit antenna diversity and spatialmultiplexing in MIMO communication. Reaching this conclusion, however, requires thatthe channel and some key system features be adequately modeled and that suitable performancemetrics be adopted; failure to do so may bring about starkly different conclusions. Asa specific example, this contrast is illustrated using the 3GPP Long-Term Evolution systemdesign.

High-SNR power offset in multiantenna communication

The analysis of the multiantenna capacity in the high-SNR regime has hitherto focused on the high-SNR slope (or maximum multiplexing gain), which quantifies the multiplicative increase as function of the number of antennas. This traditional characterization is unable to assess the impact of prominent channel features since, for a majority of channels, the slope equals the minimum of the number of transmit and receive antennas. Furthermore, a characterization based solely on the slope captures only the scaling but it has no notion of the power required for a certain capacity. This paper advocates a more refined characterization whereby, as function of SNRjdB, the high-SNR capacity is expanded as an affine function where the impact of channel features such as antenna correlation, unfaded components, etc, resides in the zero-order term or power offset. The power offset, for which we find insightful closed-form expressions, is shown to play a chief role for SNR levels of practical interest.

Applying recommendations to aligncompetences, methodology and assessment in Telematics, Computing and Electronic Engineering courses

The alignment between competences, teaching-learning methodologies and assessment is a key element of the European Higher Education Area. This paper presents the efforts carried out by six Telematics, Computer Science and Electronic Engineering Education teachers towards achieving this alignment in their subjects. In a joint work with pedagogues, a set of recommended actions were identified. A selection of these actions were applied and evaluated in the six subjects. The cross-analysis of the results indicate that the actions allow students to better understand the methodologies and assessment planned for the subjects, facilitate (self-) regulation and increase students’ involvement in the subjects.

Multiuser detection in a dynamic environment — Part II: Joint user identification and parameter estimation

The problem of jointly estimating the number, the identities, and the data of active users in a time-varying multiuser environment was examined in a companion paper (IEEE Trans. Information Theory, vol. 53, no. 9, September 2007), at whose core was the use of the theory of finite random sets on countable spaces. Here we extend that theory to encompass the more general problem of estimating unknown continuous parameters of the active-user signals. This problem is solved here by applying the theory of random finite sets constructed on hybrid spaces. We doso deriving Bayesian recursions that describe the evolution withtime of a posteriori densities of the unknown parameters and data.Unlike in the above cited paper, wherein one could evaluate theexact multiuser set posterior density, here the continuous-parameter Bayesian recursions do not admit closed-form expressions. To circumvent this difficulty, we develop numerical approximationsfor the receivers that are based on Sequential Monte Carlo (SMC)methods (“particle filtering”). Simulation results, referring to acode-divisin multiple-access (CDMA) system, are presented toillustrate the theory.