Indigestió. Seeking another way to conceive music.

El presente artículo nos habla sobre la organización profesional Indigestió, creada con la intención de hacer de puente entre los grupos musicales incipientes y los organismos públicos. Está especializada en atender los procesos musicales y es capaz de gestionar las actividades y servicios adyacentes

Earnings management in Spain. Some evidence from companies quoted in the Spanish stock exchange

After the accounting scandals that have taken place mainly in the United States during the last years, some Spanish leading authorities have defended the idea that this kind of accounting problems cannot happen in Spain. They argue that accounting regulation in Europe, and specifically in Spain, make more difficult the use of creative accounting practices. The objective of this paper is to identify some evidence about the situacion in Spain. The study tries to demonstrate that some accounting practices of several of the companies quoted in the Spanish Stock Exchange could be qualified as earnings management. To carry out this study, the authors have analysed the accounts of the 35 companies included in the stock market index IBEX 35. This index is calculated with the share prices variations of the most important companies quoted in the Spanish Stock Exchange.accounting regulation, creative accounting, earnings management, financial accounting, IAS, Spain, IBEX 35

Arquitectura audiovisual

Peer Reviewe

Indigestió. Buscando otro modo de pensar la música.

El presente artículo nos habla sobre la organización profesional Indigestió, creada con la intención de hacer de puente entre los grupos musicales incipientes y los organismos públicos. Está especializada en atender los procesos musicales y es capaz de gestionar las actividades y servicios adyacentes. Palabras clave: nativa, idees per la mnúsica, hipersons. Indigestió. Seeking another way to conceive music Abstract: This article addresses the professional organisation known as Indigestió, which was created in order to serve as a bridge between incipient musical groups and public authorities. It specialises in attending to musical processes and is capable of managing adjacent activities and services. Keywords: native, ideas for music, hypersounds.  Artículo recibido: 07/10/2009. Aceptado: 22/10/200

Low-complexity switching network design for hybrid precoding in mmWave MIMO systems

© 2019 IEEE. Personal use of this material is permitted. Permission from IEEE must be obtained for all other uses, in any current or future media, including reprinting/republishing this material for advertising or promotional purposes,creating new collective works, for resale or redistribution to servers or lists, or reuse of any copyrighted component of this work in other works.This paper deals with the design of a hybrid precoder for millimeter-wave MIMO systems. For the sake of concreteness, we consider an analog processing stage composed of a switching network with analog combining. The main contribution of this work consists on the proposal and evaluation of an optimization procedure based on a smart relaxation. The optimal hybrid precoder under a transmit power constraint is derived, after which, the analog precoding matrix is binarized. After an intuitive reasoning, we note that multiple solutions exist. Nevertheless, the (very) reduced computational complexity of the proposed optimization scheme makes it feasible for realistic implementations. Numerical results are reported to assess the performance of proposed hybrid precoder design.Peer ReviewedPostprint (published version

Effect of Temperature on the Development and Survival of the Argentine Ant, Linepithema humile

The influence of temperature on the developmental times and survival of insects can largely determine their distribution. For invasive species, like the Argentine ant, Linepithema humile Mayr (Hymenoptera: Formicidae), these data are essential for predicting their potential range based on mechanistic models. In the case of this species, such data are too scarce and incomplete to make accurate predictions based on its physiological needs. This research provides comprehensive new data about brood survival and developmental times at a wide range of temperatures under laboratory conditions. Temperature affected both the complete brood development from egg to adult worker and each of the immature stages separately. The higher the temperature, the shorter the development times. Brood survival from egg to adult was low, with the maximum survival rate being only 16% at 26° C. Temperature also affected survival of each of the immature stages differently: eggs were negatively affected by high temperatures, while larvae were negatively affected by low temperatures, and the survival of pupae was apparently independent of environmental temperature. At 32° C no eggs survived, while at 18° C less than 2% of the eggs hatched into larva. The data from the present study are essential for developing prediction models about the distribution range of this tramp species based on its physiological needs in relation to temperature

Forward error correction in optical ethernet communications

[ANGLÈS] A way of incrementing the amount of information sent through an optical fibre is ud-WDM (ultra dense – Wavelength Division Multiplexing). The problem is that the sensitivity of the receiver requires certain SNR (Signal Noise Ratio) that are only achieved in low distances, so to increase them a codification called FEC (Forward Error Correction) can be used. This should reduce the BER (Bit Error Rate) at the receiver letting the signal to be transmitted to longer distances. Another problem that has to be faced is that due to the phase noise of the lasers, there are BER floors that cannot be reduced incrementing the SNR so that makes the use of the FEC even more interesting. Moreover, Ethernet also does another codification called 8b/10b and this one has to be combined with the FEC. This project tests different models of encoding the signals to try to reach the one that is the most useful.[CASTELLÀ] Un modo de incrementar la información que se puede enviar a través de una fibra óptica es usando ud-WDM (ultra denso – multiplexado por división de longitud de onda). El problema es que debido a limitaciones en la sensibilidad del receptor se requieren SNR (Relación de Señal a Ruido) solo conseguibles a cortas distancias, y con tal de incrementarla se puede usar una codificación llamada FEC (Corrección de Errores a Posteriori). Esto debería permitir reducir la BER (cantidad de bits erróneos) al receptor permitiendo así la posibilidad de transmitir la señal a distancias más largas. Otro problema que resolver es que debido a ruido de fase de los láseres aparecen limites de BER que no pueden ser reducidos aunque se incremente la SNR, lo cual hace aún mas interesante la FEC. Además, Ethernet hace otra codificación llamada 8b/10b que tiene que ser combinada con la FEC. Este proyecto prueba distintos modelos con el objetivo de conocer el sistema más óptimo.[CATALÀ] Una manera d’incrementar la informació que es pot enviar per fibra òptica és la ud-WDM (ultra dens – multiplexat per divisió de longitud d’ona). El problema és que degut a la limitada sensibilitat dels receptors es requereix una SNR (Relació Senyal a Soroll) que nomes es pot obtenir a curtes distancies, i per tal d’incrementar-la es pot usar una codificació anomenada FEC (Correcció d’Errors a Posterior). Això hauria de permetre reduir la BER (quantitat de bits erronis) al receptor permetent la possibilitat de transmetre el senyal a més llargues distàncies. Un altre problema que ens hem d’enfrontar és a que degut al soroll de fase dels làsers hi ha BER mínims que no es poden reduir incrementant la SNR, el qual fa l’ús del FEC encara més interessant. A més a més, Ethernet fa una altre codificació anomenada 8b/10b i ha de ser combinada amb la FEC. Aquest projecte prova diferents models per tal de trobar el que sigui més òptim

Nuevas poblaciones en la España de la Ilustración

Estudia la creación de nueva población en la España del Siglo XVIII y analiza tanto los diferentes modelos como las opciones teóricas planteadas. Basándose en un trabajo de mohino facilita documentación sobre algunos de los más importantes ejemplosPostprint (published version

Script-based tool for remote digital forensics analysis

Script-based tool for remote digital forensics analysisIn this Master Thesis it has been working in digital forensics and its aim is to create a tool with a GUI that will allow people that are not specialist in digital forensics to perform an analysis at the same time that preserve the chain of custody of the artifacts being analyzed. This is done to make able digital forensics investigations at any part of the world where there it may not be any specialist. The tools that have been scripted and analyzed in this project are the following: binary copy, file carving, timeline, OCR and eDiscovery. There are already some tools with GUI but our aim is to create a new one so easy to use that if in one country there is no specialist, the analysis can also be performed