Manipulation via endowments in exchange markets with indivisible goods

We consider exchange markets with heterogeneous indivisible goods. We are interested in exchange rules that are efficient and immune to manipulations via endowments (either with respect to hiding or destroying part of the endowment or transferring part of the endowment to another trader). We consider three manipulability axioms: hiding-proofness, destruction-proofness, and transfer-proofness. We prove that no rule satisfying efficiency and hiding-proofness (which implies individual rationality) exists. For two-agent exchange markets with separable and responsive preferences, we show that efficient, individually rational, and destruction-proof rules exist. However, for separable preferences, no rule satisfies efficiency, individual rationality, and destruction-proofness. In the case of transfer-proofness the compatibility with efficiency and individual rationality for the two-agent case extends to the unrestricted domain. For exchange markets with separable preferences and more than two agents no rule satisfies efficiency, individual rationality, and transfer-proofness.

Manipulation of optimal matchings via predonation of endowment

In this paper we answer a question posed by Sertel and Özkal-Sanver (2002) on the manipulability of optimal matching rules in matching problems with endowments. We characterize the classes of consumption rules under which optimal matching rules can be manipulated via predonation of endowment.

Stability and manipulation in representative democracies

This paper is devoted to the analysis of all constitutions equipped with electoral systems involving two step procedures. First, one candidate is elected in every jurisdiction by the electors in that jurisdiction, according to some aggregation procedure. Second, another aggregation procedure collects the names of the jurisdictional winners in order to designate the final winner. It appears that whenever individuals are allowed to change jurisdiction when casting their ballot, they are able to manipulate the result of the election except in very few cases. When imposing a paretian condition on every jurisdictions voting rule, it is shown that, in the case of any finite number of candidates, any two steps voting rule that is not manipulable by movement of the electors necessarily gives to every voter the power of overruling the unanimity on its own. A characterization of the set of these rules is next provided in the case of two candidates.

Bases per crear un tractament de prevenció secundaria per pacients amb fuetada cervical

Projecte de recerca elaborat a partir d’una estada al departament d’anestesiologia de la University of Washington durant juliol i agost del 2006. La fuetada cervical és una lesió molt freqüent. Encara que els problemes associats es resolen en un període de temps curt en la majoria de casos, un percentatge de casos que oscil·la entre el 12 i el 42% desenvolupa dolor cervical crònic i discapacitat associada. Aquesta situació provoca un elevat cost econòmic per a la societat i un elevat patiment per a les persones que pateixen dolor crònic cervical i discapacitat com a conseqüència de la fuetada cervical. Ambdues conseqüències podrien ser evitades dissenyant estratègies de prevenció secundaria efectives. Aquest és precisament l’objectiu de la tesis del doctorant Aquesta va ser considerada essencial perquè en aquesta universitat esta l’únic grup de recerca que esta realitzant un tractament de prevenció secundaria per a pacients amb fuetada cervical. La realització de totes aquestes tasques ha permès al doctorant millorar el seu treball de recerca i començar a dissenyar un programa de prevenció secundaria per a la nostra població de pacients amb fuetada cervical. A més, s’han establert lligams de col·laboració.

Evolución de la frecuencia de ingresos por infección cervical profunda

La incidència de les infeccions cervicals profundes (ICP) va disminuir amb la introducció dels antibiòtics i la millora de la cura dental i de la cavitat oral. Es va realitzar una revisió retrospectiva i sistemàtica de tots els ingressos a la sala d'hospitalització d'adults d'Otorinolaringologia, i es van registrar tots els casos amb diagnòstic de ICP, entre gener 2003 i desembre 2010. Es va trobar un augment progressiu i significatiu de la freqüència anual d'ingressos amb aquest diagnòstic, especialment en els últims 4 anys. Aquest augment ha estat substancial, i no hi ha elements en aquest moment que puguin explicar-ho de forma definitiva.

Discectomía cervical anterior y artrodesis con caja intersomática de titanio: experiencia clínica con 272 casos

El present estudi revisa l’experiència clínica quirúrgica en el servei de neurocirurgia de l’hospital universitari de Bellvitge amb 272 pacients sotmesos a discectomia cervical anterior i artrodesi amb caixa intersomàtica de titani per patologia degenerativa discal. Es revisen els resultats clínics, radiològics i les complicacions presentades. S’obtenen a l’any de la intervenció, resultats clínics excel•lents o bons en un 68.25 % dels pacients, una alta taxa de fusió cervical (97.34 %) i un baix índex de complicacions operatòries (4.41 %)

Alteraciones posturográficas en fases agudas del latigazo cervical.

L’objectiu del treball és evidenciar l’existència d’alteracions posturogràfiques en la primera fase posterior a l’accident. Es realitzà un estudi prospectiu a 14 pacients utilitzant una plataforma dinamomètrica fixa. Predominà el sexe femení (79.9%) amb edat mitja de 29 anys. La mitjana del temps fins realitzar la valoració fou de 14 hores. Obtenim un patró de disfunció somatosensorial en 7 pacients (50%), 2 presentaren disfunció vestibular i 5 patró normal o compensat. La prova Romberg d’ulls tancats s’observaren les majors diferències. Conclusions : La postugrafia permet trobar diferències objectivables del control postural respecte la població normal.

Columna cervical traumática: Hallazgos en tomografía computarizada multidetector

Se realiza una reseña histórica de la tomografía computarizada desde su inicio hasta la actualidad, así mismo una exhaustiva revisión de la anatomía, fisiología y patología traumática más frecuente de la columna cervical para finalmente presentar los datos estadísticos de la revisión realizada de las historias clínicas de los pacientes que ingresaron a nuestra institución con sospecha clínica de traumatismo de columna cervical y a quienes les fue realizada una tomografía computarizada multidetector, explicando los hallazgos radiológicos más frecuentes y su relación con los datos estadísticos tales como edad, género, mecanismo de la lesión y tipo de lesión cervical.

Market rewards to patterns on increasing earnings: do cash flow patterns, accruals manipulation and real activities manipulation matter?

This study explores whether firms have differential price-earnings multiples associated with their means of achieving a sequential pattern of increasing positive earnings. Our main findings show that market participants assign higher price-earnings multiples to firms when their pattern of increasing earnings is supported by the same pattern of increasing cash flows. Market participants assign lower price-earnings multiples to firms suspect of having engaged in accrual-based earnings management, sales manipulation, and overproduction to achieve the earnings pattern. We find, however, that market participants do not penalize firms suspect of having achieved the earnings pattern through the opportunistic reduction of discretionary expenses.

Creative accounting: Some ethical issues of macro- and micro-manipulation

This paper examines two principal categories of manipulative behaviour. The term'macro-manipulation' is used to describe the lobbying of regulators to persuadethem to produce regulation that is more favourable to the interests of preparers.'Micro-manipulation' describes the management of accounting figures to produce abiased view at the entity level. Both categories of manipulation can be viewed asattempts at creativity by financial statement preparers. The paper analyses twocases of manipulation which are considered in an ethical context. The paperconcludes that the manipulations described in it can be regarded as morallyreprehensible. They are not fair to users, they involve an unjust exercise ofpower, and they tend to weaken the authority of accounting regulators.

Manipulation of earnings reports in Spain - some evidence

Accounting regulation is a highly topical issue for listed companies in Europe. From 1 January 2005 all companies listed in the EU member states are required to produce financial reports compliant with international accounting standards. Financial reports will be comparable with each other only if full compliance with the international standards can be ensured. Historically, however, an enduring weakness of the international standard-setting regime has been its inability to enforce compliance with its standards. There is a danger that implementation and compliance will be variable across the adopting countries, and that deeply ingrained national reporting practices will persist. The purpose of this paper is to examine some distinctive elements of Spanish financial reporting practices. Spanish financial reporting by major companies demonstrates a tendency towards quite overt manipulation of the earnings figures. The research reported in the paper firstly identifies four common earnings manipulation practices, and then proceeds to examine their incidence in the financial statements of the IBEX-35 companies over a three year period.

Cervical cancer: incidence and survival in migrants within Spain

This study examined the incidence of cervical cancer and survival rates according to migrant experience of women from different regions of Spain to Girona, Catalonia (Spain). DESIGN--Using data from the population based cancer registry of Girona for the period 1980-89, crude and age adjusted incidence rates were calculated for local-born and first generation migrants from other Spanish regions. The age standardised rate ratio (SRR) was calculated and Cox's regression model was used to adjust survival according to migrant status for age and stage at diagnosis. MAIN RESULTS--The incidence of cervical cancer was significantly higher in first generation Spanish migrants compared with locally born women (SRR: 2.02; 95% CI 1.40:2.92). The stage at diagnosis was more advanced among migrants. Survival probability was significantly associated with stage at diagnosis, but age and region of birth were not. CONCLUSIONS--Migrants from the southern Spanish regions show a twofold excess in the incidence of cervical cancer compared with the Girona-born female population. Cases of cervical cancer in migrants are diagnosed at a more advanced stage and as a consequence have a poorer prognosis.

AMADEUS: advanced manipulation for deep underwater sampling

AMADEUS is a dexterous subsea robot hand incorporating force and slip contact sensing, using fluid filled tentacles for fingers. Hydraulic pressure variations in each of three flexible tubes (bellows) in each finger create a bending moment, and consequent motion or increase in contact force during grasping. Such fingers have inherent passive compliance, no moving parts, and are naturally depth pressure-compensated, making them ideal for reliable use in the deep ocean. In addition to the mechanical design, development of the hand has also considered closed loop finger position and force control, coordinated finger motion for grasping, force and slip sensor development/signal processing, and reactive world modeling/planning for supervisory `blind grasping¿. Initially, the application focus is for marine science tasks, but broader roles in offshore oil and gas, salvage, and military use are foreseen. Phase I of the project is complete, with the construction of a first prototype. Phase I1 is now underway, to deploy the hand from an underwater robot arm, and carry out wet trials with users.

AMADEUS: advanced manipulation for deep underwater sampling

AMADEUS is a dexterous subsea robot hand incorporating force and slip contact sensing, using fluid filled tentacles for fingers. Hydraulic pressure variations in each of three flexible tubes (bellows) in each finger create a bending moment, and consequent motion or increase in contact force during grasping. Such fingers have inherent passive compliance, no moving parts, and are naturally depth pressure-compensated, making them ideal for reliable use in the deep ocean. In addition to the mechanical design, development of the hand has also considered closed loop finger position and force control, coordinated finger motion for grasping, force and slip sensor development/signal processing, and reactive world modeling/planning for supervisory `blind grasping¿. Initially, the application focus is for marine science tasks, but broader roles in offshore oil and gas, salvage, and military use are foreseen. Phase I of the project is complete, with the construction of a first prototype. Phase I1 is now underway, to deploy the hand from an underwater robot arm, and carry out wet trials with users.