One hundred issues of Revista Española de Financiación y Contabilidad (REFC)-insights into trends in the Spanish academic community

From the year of its foundation, until the foundation of Revista deContabilidad in 1997, REFC has been the only referred accounting journalin Spain. Published by the Spanish Association for Accounting and BusinessAdministration (AECA), this journal is at the heart of the emergence ofa distinctly Spanish academic accounting community.Our study is based on:1. An analysis of 100 issues of REFC covering the period from 1985 to 1999.2. A questionnaire to Spanish accounting academics on their perceptionsand experience of the journal.Key points emerging from this study include:a) A move away from interest in accounting concepts and rules, as wellas accounting history, and towards positive accounting theory, the impactof accounting information on capital markets, and financial analysis.b) The emergence of a small number of universities as the driving forcein Spanish accounting research.c) Spanish academics rate REFC highly compared to other Spanish journalsfor publication status, as a support for research, and as a support forteaching. A number of English language journals are rated more highly forboth publication status and as a support for teaching.

Transferencia en la adquisición de segundas lenguas. Un estudio con alumnado rumano en un contexto bilingüe = Transfer in second language acquisition. A study with Romanian schoolchildren in a bilingual context

Situados en el contexto catalán, el artículo estudia la influencia de la L1 (rumano) en algunos aspectos morfosintácticos de la adquisición de las L2s. Para ello se analizan las competencias lingüísticas en catalán y castellano de un grupo de escolares cuya L1 es el rumano y que cursan 2.º y 4.º de ESO. Los datos muestran que los alumnos cuya L1 es el rumano, a pesar de dominar una lengua románica cercana a las lenguas de aprendizaje (L2/L3), presentan dificultades comparables a otros colectivos con otras lenguasde origen. Por otra parte, nuestra investigación confirma que la L1 de este alumnado juega un importante papel en la adquisición de ambas lenguas, concluyendo que parte de los errores hallados son aquellos que se basan en estructuras de la lengua propia

Normativización del Inventario del Desarrollo Comunicativo MacArthur-Bates al español, Colombia = Normativization to the Spanish-Colombia to the CDI- MacArthur-Bates Communicative Development Inventories

El Inventario del Desarrollo Comunicativo MacArthur- Bates (CDI Fenson, Marchman, Thal, Dale & Reznick, 2007) es un instrumento que permite evaluar de forma válida y confiable el desarrollo comunicativo y lingüístico de niños pequeños. Este estudio da cuenta del proceso de adaptación del CDI a los usos lingüísticos y al contexto cultural colombiano, así como su primera fase de baremación en la ciudad de Bogotá y sus alrededores. Los padres de 825 niños y niñas entre 8 y 30 meses de edad de diferentes estratos socioeconómicos, residentes en la ciudad de Bogotá y poblaciones aledañas, diligenciaron los inventarios adaptados para la población. El análisis estadístico incluyó medidas de confiabilidad y validez, las cuales avalan la consistencia interna y el valor predictivo de las escalas. Los resultados del presente estudio permiten identificar el ritmo evolutivo del proceso de adquisición del lenguaje en los niños colombianos, observando reorganizaciones y discontinuidades tal y como se reporta en otras adaptaciones del CDI

Identidad nacional, lengua y escuela = National identity, language and school

La globalización cuestiona la existencia de una relación mimética entre ciudadanía y Estado-nación. Las identidades homogéneas, sustentadas ideológicamente en nociones como «lengua nacional», plantean problemas en sociedades en las que ha crecido espectacularmente la diversidad lingüística e identitaria. Cataluña es un territorio en el que una parte de la población afirma una identidad catalana distinta a la española y viceversa. Además, se ha teorizado que la identidad catalana y la lengua catalana coexisten mutuamente. Por eso, se suceden voces que defienden la presencia del catalán en la educación escolar como fuente de la identidad nacional catalana, mientras que otras voces defienden su presencia simplemente como una buena manera de aprender el catalán cuando no se puede aprender en el medio social y familiar. En los últimos años, Cataluña ha recibido casi un millón de personas extranjeras que han modificado notablemente su situación sociolingüística. Las últimas encuestas manifiestan que un 6,3% de la población utiliza habitualmente una lengua distinta del catalán y del castellano. En este marco, mostramos las construcciones identitarias de un grupo de adolescentes de origen extranjero que están en el segundo ciclo de la ESO. Los datos fueron recogidos mediante dos grupos de discusión de seis-siete estudiantes de distinto origen, lengua propia y tiempo de residencia en Cataluña. Los resultados muestran la importancia del lugar de origen en la construcción de la identidad. Además, los participantes que afirman sentimientos catalanes o españoles no los relacionan con la lengua sino con los intercambios sociales que han establecido con sus iguales de origen naciona. Las intervenciones muestran también las dificultades para promover identidades múltiples desde el contexto escolar que eviten actitudes racistas y xenófobas y sirvan para promover proyectos colectivos de futuro en los que se pueda vivir desde una cierta diferencia

Foreign migrations and new couples in Spain. Nuptiality and Gender Imbalance in the new century

Nuptiality is not a central item in Migration Research now. In the past, especially for American countries, many scholars were really interested in marriages of immigrants, specially knowing the exchanges between different communities; that is, mixed marriages. Here is the Spanish case in nuptiality between foreign and local people.

Foreign migrations and new couples in Spain. Nuptiality and Gender Imbalance in the new century

Nuptiality is not a central item in Migration Research now. In the past, especially for American countries, many scholars were really interested in marriages of immigrants, specially knowing the exchanges between different communities; that is, mixed marriages. Here is the Spanish case in nuptiality between foreign and local people.

Postmodifying prepositional phrases in English and Spanish (with special reference to locative postmodifiers)

Prepositional phrases are the commonest kind of postmodification in all registers of English (Biber et al. 1999: 634). The locative ones that can be expanded into a defining relative clause (the books [which are] on the table) are usually expressed by such a construction in Spanish (los libros que están encima de la mesa) or by a phrase introduced by de (los libros de encima de la mesa). Wonder (1979) argues that Spanish allows locative phrases with prepositions other than de in the case of"situaciones"activas"" (el aterrizaje en pleno campo) as against"situaciones estáticas" (*el sofá en la sala), and if the phrase can be given an adverbial rather than, or in addition to, an adjectival interpretation (el ruido en la calle), especially if that phrase implies an alternative location for an object or contrast with another similar object (el sofá en la sala contigua). This paper further investigates this claim and looks at Spanish equivalents of English postmodifying prepositional phrases in general, while proposing an explanation for the choice of these different structures in Spanish based on considerations of lexical density. Resumen: Las frases preposicionales constituyen el tipo más frecuente de posmodificación en todos los registros del inglés (Biber et a. 1999: 634). En el español, las expresiones locativas suelen incorporar un pronombre relativo y un verbo (the books [which are] on the table > los libros que están encima de la mesa), o bien expresarse mediante una frase introducida por la preposición de (los libros de encima de la mesa). Wonder (1979) sostiene que el español permite el uso de preposiciones que no sean de en las frases locativas en el caso de"situaciones"activas"" (el aterrizaje en pleno campo) frente a"situaciones estáticas" (*el sofá en la sala), y también si la frase puede tener una función adverbial antes que, o además de, una interpretación adjetiva (el ruido en la calle), sobre todo si dicha frase encierra la idea de una posición alternativa para un objeto, o bien un contraste con otro objeto similar (el sofá en la sala contigua). El presente estudio pretende examinar este argumento y, además, explorar la posmodificación preposicional en español de un modo más general, a la par que propone una explicación sobre la elección de estructura en español que se basa en el criterio de la densidad léxica.

EsPal: One-stop shopping for Spanish word properties

This article introduces EsPal: a Web-accessible repository containing a comprehensive set of properties of Spanish words. EsPal is based on an extensible set of data sources, beginning with a 300 million token written database and a 460 million token subtitle database. Properties available include word frequency, orthographic structure and neighborhoods, phonological structure and neighborhoods, and subjective ratings such as imageability. Subword structure properties are also available in terms of bigrams and trigrams, bi-phones, and bi-syllables. Lemma and part-of-speech information and their corresponding frequencies are also indexed. The website enables users to either upload a set of words to receive their properties, or to receive a set of words matching constraints on the properties. The properties themselves are easily extensible and will be added over time as they become available. It is freely available from the following website: http://www.bcbl.eu/databases/espal

Cobertura y desamparo: garantías jurídicas de los españoles en el Perú (1870-1945) = Coverage and helplessness: legal guarantees of the spanish in Peru (1870-1945)

The archives of the Prefecture of the Peruvian Ministry of Foreign Affairs provide a perspective from which to reconstruct the broad range of legal circumstances in which Spanish residents in various regions of the country find themselves immersed (assets of relatives who have died without wills or family in Peru, political conflicts, legal problems -whether criminal or civil as a result of business activities- or the requested intervention ofconsular authorities when decisions considered detrimental to their compatriots are made by prefects and sub-prefects). The legal framework protecting Spanish nationals in Peru is analysed to understand the mechanisms of immigration in the country and the mechanisms that led them to keep their Spanish nationality, even after establishing wide-reaching family and business interests

An Italian to Catalan RBMT system reusing data from existing language pairs

This paper presents an Italian to CatalanRBMT system automatically built bycombining the linguistic data of theexisting pairs Spanish-Catalan andSpanish-Italian. A lightweight manualpostprocessing is carried out in order tofix inconsistencies in the automaticallyderived dictionaries and to add very frequentwords that are missing accordingto a corpus analysis. The system isevaluated on the KDE4 corpus and outperformsGoogle Translate by approximatelyten absolute points in terms ofboth TER and GTM.

How Spanish in an American film is rendered in translation: dubbing Butch Cassidy and the Sundance Kid in Spain

This is a case study of the Spanish dubbed version of Butch Cassidy and the Sundance Kid (George Roy Hill 1969) to illustrate and further develop the concept of L3 as a language that appears in source texts and their translations. L3 is distinguishable from the main language(s), L1 for the source text and L2 for the translation, based on a model proposed by Corrius and Zabalbeascoa 2011, and Corrius 2008. The study reveals various possible ways of rendering L3 in translation, in particular when L3 happens to coincide with L2. It also looks into the effect that certain translation solutions may have on intratextual translation and metatranslation.

Language variation in source texts and their translations: the case of L3 in film translation

In addition to the two languages essentially involved in translation, that of the source text (L1) and that of the target text (L2), we propose a third language (L3) to refer to any other language(s) found in the text. L3 may appear in the source text (ST) or the target text (TT), actually appearing more frequently inSTs in our case studies. We present a range of combinations for the convergence and divergence of L1, L2 and L3, for the case of feature films and their translations using examples from dubbed and subtitled versions of films, but we are hopeful that our tentative conclusions may be relevant to other modalities of translation, audiovisual and otherwise. When L3 appears in an audiovisual ST,we find a variety of solutions whereby L3 is deleted from or adapted to the TT.In the latter case, L3 might be rendered in a number of ways, depending on factors such as the audience’s familiarity with L3, and the possibility that L3 inthe ST is an invented language.

Validation study of the Spanish Version of the Work-Family Conflict Questionnaire (CCTF)

In this study, a brief Work-Family Conflict (WFC) Questionnaire in the Spanish language is proposed that takes into account the two directions commonly reported in the literature: work interference with family (WIF), and family interference with work (FIW). The results obtained through exploratory factor analyses (EFA) and confirmatory factor analyses (CFA) with two independent samples, carried out for women and men, showed acceptable validity and reliability. A copy of the instrument in Spanish language is provided, together with the Amos 4 syntax to perform the factor invariance analysis for women and men. The suggested Work-Family Conflict Questionnaire (in Spanish, abbreviated as CCTF) may be useful in studies performed in the work setting, considering the special relevance of the concept in this line of research.

ClInt: A bilingual Spanish-Catalan spoken corpus of clinical interviews

In this paper we present ClInt (Clinical Interview), a bilingual Spanish-Catalan spoken corpus that contains 15 hours of clinical interviews. It consists of audio files aligned with multiple-level transcriptions comprising orthographic, phonetic and morphological information, as well as linguistic and extralinguistic encoding. This is a previously non-existent resource for these languages and it offers a wide-ranging exploitation potential in a broad variety of disciplines such as Linguistics, Natural Language Processing and related fields.

EsPal: One-stop shopping for Spanish word properties

This article introduces EsPal: a Web-accessible repository containing a comprehensive set of properties of Spanish words. EsPal is based on an extensible set of data sources, beginning with a 300 million token written database and a 460 million token subtitle database. Properties available include word frequency, orthographic structure and neighborhoods, phonological structure and neighborhoods, and subjective ratings such as imageability. Subword structure properties are also available in terms of bigrams and trigrams, bi-phones, and bi-syllables. Lemma and part-of-speech information and their corresponding frequencies are also indexed. The website enables users to either upload a set of words to receive their properties, or to receive a set of words matching constraints on the properties. The properties themselves are easily extensible and will be added over time as they become available. It is freely available from the following website: http://www.bcbl.eu/databases/espal