El régimen jurídico-tributario de los préstamos participativos

Análisis de la naturaleza jurídico tributaria de los rendimientos y de la tributación de los préstamos participativos como figura mercantil de financiación empresarial.

Los préstamos participativos en España: un ejemplo de las consecuencias jurídico-tributarias de la infracapitalización de las empresas

Consecuencias tributarias de la infracapitalización de las empresas y los préstamos participativos.

Decisiones de contratación de préstamos hipotecarios por parte de particulares

La decisión de contratar un préstamo hipotecario es, posiblemente, una de las más difíciles a las que se pueda enfrentar una persona o una familia a lo largo de su vida. Elegir el préstamo hipotecario correcto, con unas condiciones adaptadas a las necesidades, puede suponer un importante ahorro de costes y una mayor facilidad en el pago de las cuotas a satisfacer. Para tomar la decisión apropiada, es preciso conocer a fondo los principales elementos que se van a contratar, con el objetivo de planificarse y evitar sobresaltos. A lo largo de este trabajo se analizan todos aquellos fundamentos a tener en cuenta. Se simulan casos prácticos con la intención de mostrar el impacto que las decisiones tienen sobre el prestamista y el prestatario. Se describe la situación actual del sector bancario, y las principales acciones que las entidades están tomando y que los clientes han de conocer.

Word-formation and the translation of Marvel comic book charactonyms

This article analyzes the solutions given in Spanish translations to the morphological creativity shown in the names of Marvel comic book characters. The English versions almost invariably provide a full description of the hero (or villain) by means of a wide variety of word-formation mechanisms leading to highly expressive charactonyms. Indeed, examples shall be listed of names of comic book heroes created through compounding, derivation, including prefixation or suffixation (both classical and Anglo-Saxon but also from other origins), lexical blending, abbreviation, clipping, onomatopoeia, and borrowings from Spanish or from other languages. Early translations into Spanish seemed to be slightly less expressive than the original, even when the same word-formation mechanism was used, usually due to either problems of transparency mainly in some of the word parts or to translation constraints. In later periods, a number of factors, including the influence from other media featuring the same characters and the general trend towards globalization through English, have led translators to choose repetition as the most frequent strategy, which has almost eliminated the creative power of wordformation mechanisms in Spanish and their ability to convey the stylistic effects found in the English versions.

PoS-tagging the Web in Portuguese. National varieties, text typologies and spelling systems

The great amount of text produced every day in the Web turned it as one of the main sources for obtaining linguistic corpora, that are further analyzed with Natural Language Processing techniques. On a global scale, languages such as Portuguese - official in 9 countries - appear on the Web in several varieties, with lexical, morphological and syntactic (among others) differences. Besides, a unified spelling system for Portuguese has been recently approved, and its implementation process has already started in some countries. However, it will last several years, so different varieties and spelling systems coexist. Since PoS-taggers for Portuguese are specifically built for a particular variety, this work analyzes different training corpora and lexica combinations aimed at building a model with high-precision annotation in several varieties and spelling systems of this language. Moreover, this paper presents different dictionaries of the new orthography (Spelling Agreement) as well as a new freely available testing corpus, containing different varieties and textual typologies.

El activismo y el compromiso social de los traductores: traducción de un texto de ATD Cuarto Mundo

En la época de la globalización, los traductores e intérpretes son fundamentales para la mediación lingüística y cultural. Algunos estudiosos, sin embargo, consideran que es necesario adoptar una actitud crítica con el orden establecido para evitar ser instrumentos de la desigualdad y la injusticia. A continuación profundizamos en el “giro social”, el compromiso con diversas causas y el activismo. Nos centramos en el ámbito de la traducción a fin de aplicar los conocimientos adquiridos en el máster a nuestro texto de prácticas, de ATD Cuarto Mundo, una ONG dedicada a la lucha contra la extrema pobreza. Las teorías de Mona Baker, entre otras, nos dotan de un marco que nos permite detectar los rasgos de la narrativa de ATD, sobre todo léxicos y estilísticos, trasladarlos al texto meta y analizar nuestras elecciones buscando el equilibrio entre la subjetividad y la objetividad.

All Is not English that Glitters: False Anglicisms in the Spanish Language of Sports

Over the past decades, many studies have dealt with Anglicisms in Spanish, not only in science and technology, but also in other areas such as business, fashion and even sports. However, in spite of the large number of works on Spanish Anglicisms in sports, these have often disregarded the distinction between Anglicisms and false Anglicisms. Given their importance as evidence of the particular relationships between languages, this article focuses on the use of false Anglicisms in the Spanish language of sports, which has not only adopted English words giving them new meanings and usage, but has also either imported items with an English appearance from other languages or created its own forms based on English patterns. Although these false Anglicisms, which have proven extremely popular in various European languages (not only Spanish), have frequently been used and disseminated, as some examples will prove, little attention has been paid to their differences with the English term or their non-English origin.