Creazione e sviluppo di corpora multimediali. Nuove metodologie di ricerca nella traduzione audiovisiva

The construction and use of multimedia corpora has been advocated for a while in the literature as one of the expected future application fields of Corpus Linguistics. This research project represents a pioneering experience aimed at applying a data-driven methodology to the study of the field of AVT, similarly to what has been done in the last few decades in the macro-field of Translation Studies. This research was based on the experience of Forlixt 1, the Forlì Corpus of Screen Translation, developed at the University of Bologna’s Department of Interdisciplinary Studies in Translation, Languages and Culture. As a matter of fact, in order to quantify strategies of linguistic transfer of an AV product, we need to take into consideration not only the linguistic aspect of such a product but all the meaning-making resources deployed in the filmic text. Provided that one major benefit of Forlixt 1 is the combination of audiovisual and textual data, this corpus allows the user to access primary data for scientific investigation, and thus no longer rely on pre-processed material such as traditional annotated transcriptions. Based on this rationale, the first chapter of the thesis sets out to illustrate the state of the art of research in the disciplinary fields involved. The primary objective was to underline the main repercussions on multimedia texts resulting from the interaction of a double support, audio and video, and, accordingly, on procedures, means, and methods adopted in their translation. By drawing on previous research in semiotics and film studies, the relevant codes at work in visual and acoustic channels were outlined. Subsequently, we concentrated on the analysis of the verbal component and on the peculiar characteristics of filmic orality as opposed to spontaneous dialogic production. In the second part, an overview of the main AVT modalities was presented (dubbing, voice-over, interlinguistic and intra-linguistic subtitling, audio-description, etc.) in order to define the different technologies, processes and professional qualifications that this umbrella term presently includes. The second chapter focuses diachronically on various theories’ contribution to the application of Corpus Linguistics’ methods and tools to the field of Translation Studies (i.e. Descriptive Translation Studies, Polysystem Theory). In particular, we discussed how the use of corpora can favourably help reduce the gap existing between qualitative and quantitative approaches. Subsequently, we reviewed the tools traditionally employed by Corpus Linguistics in regard to the construction of traditional “written language” corpora, to assess whether and how they can be adapted to meet the needs of multimedia corpora. In particular, we reviewed existing speech and spoken corpora, as well as multimedia corpora specifically designed to investigate Translation. The third chapter reviews Forlixt 1's main developing steps, from a technical (IT design principles, data query functions) and methodological point of view, by laying down extensive scientific foundations for the annotation methods adopted, which presently encompass categories of pragmatic, sociolinguistic, linguacultural and semiotic nature. Finally, we described the main query tools (free search, guided search, advanced search and combined search) and the main intended uses of the database in a pedagogical perspective. The fourth chapter lists specific compilation criteria retained, as well as statistics of the two sub-corpora, by presenting data broken down by language pair (French-Italian and German-Italian) and genre (cinema’s comedies, television’s soapoperas and crime series). Next, we concentrated on the discussion of the results obtained from the analysis of summary tables reporting the frequency of categories applied to the French-Italian sub-corpus. The detailed observation of the distribution of categories identified in the original and dubbed corpus allowed us to empirically confirm some of the theories put forward in the literature and notably concerning the nature of the filmic text, the dubbing process and Italian dubbed language’s features. This was possible by looking into some of the most problematic aspects, like the rendering of socio-linguistic variation. The corpus equally allowed us to consider so far neglected aspects, such as pragmatic, prosodic, kinetic, facial, and semiotic elements, and their combination. At the end of this first exploration, some specific observations concerning possible macrotranslation trends were made for each type of sub-genre considered (cinematic and TV genre). On the grounds of this first quantitative investigation, the fifth chapter intended to further examine data, by applying ad hoc models of analysis. Given the virtually infinite number of combinations of categories adopted, and of the latter with searchable textual units, three possible qualitative and quantitative methods were designed, each of which was to concentrate on a particular translation dimension of the filmic text. The first one was the cultural dimension, which specifically focused on the rendering of selected cultural references and on the investigation of recurrent translation choices and strategies justified on the basis of the occurrence of specific clusters of categories. The second analysis was conducted on the linguistic dimension by exploring the occurrence of phrasal verbs in the Italian dubbed corpus and by ascertaining the influence on the adoption of related translation strategies of possible semiotic traits, such as gestures and facial expressions. Finally, the main aim of the third study was to verify whether, under which circumstances, and through which modality, graphic and iconic elements were translated into Italian from an original corpus of both German and French films. After having reviewed the main translation techniques at work, an exhaustive account of possible causes for their non-translation was equally provided. By way of conclusion, the discussion of results obtained from the distribution of annotation categories on the French-Italian corpus, as well as the application of specific models of analysis allowed us to underline possible advantages and drawbacks related to the adoption of a corpus-based approach to AVT studies. Even though possible updating and improvement were proposed in order to help solve some of the problems identified, it is argued that the added value of Forlixt 1 lies ultimately in having created a valuable instrument, allowing to carry out empirically-sound contrastive studies that may be usefully replicated on different language pairs and several types of multimedia texts. Furthermore, multimedia corpora can also play a crucial role in L2 and translation teaching, two disciplines in which their use still lacks systematic investigation.

L'imposizione diretta dei redditi del lavoro autonomo: analisi comparata della disciplina italiana, francese, convenzionale e comunitaria

Les théories du post-industrialisation utilisent comme une preuve empirique du changement du processus historique l’entrée dans une nouvelle structure sociale que, par ailleurs, se distingue par le déplacement des biens et des services et par la formation de nouvelles structures professionnelles et de la gestion. Dans ce contexte, en premier lieu, c’est très intéressant à comprendre comme les nouvelles formes de l’organisation économique et sociale ont reussies à influer sur les systèmes de la fiscalité directe de l’État italien et de l’État français à la formation et au perfectionnement de la notion de revenu du travail indépendant et aussi à la formation et au perfectionnement des modèles de la taxation directe des revenus du travail indépendant. Par conséquent, la recherche, dans le principe, se concentre sur le processus de la construction et de l’évolution de la notion de revenu du travail indépendant et aussi de la construction et de l’évolution des formes nationales de la taxation directe des revenus du travail indépendant; un processus dévelopé au cours de l’Époque Moderne et de l’Époque Contemporaine que, du point de vue historique-fiscale, s’encadre comme l’époque des grands changements en ce qui concerne aussi à la fiscalité directe des revenus de la richesse mobilière. En second lieu, c’est très important à préciser si existe la possibilité de reconstruire les notions actuelles des revenus du travail indépendant en vue de l’aproximation des modalitès de la taxation directe de cette catégorie de revenus de la richesse mobilière avec les modalitès de la taxation directe des revenus de l’entreprise adoptées dans les systèmes italien et français de la fiscalitè directe; par conséquent, la recherche s’oriente vers la déscrition et l’analyse des questions en ce qui concerne à la définition fiscale objective et subjective des revenus du travail indépendant, à la direction vers laquelle on doit s’adresser actuellement les modèles nationaux de la taxation directe des revenus du travail indépendant et les raisons que la justifient. En autre, la recherche s’étendre vers une analyse comparative laquelle évidence les éléments de la convergence et de la divergence nécessaires pour tirer avec exactitude des conclusions sur l’approximation au niveau national et européen des notions des revenus du travail indépendant et des principes et modalités de la taxation directe des revenus du travail indépendant à fin de garantir les libertés de l’établissement et de la prestation des services et les principes de non-dicrimination et de la non-différenciation fiscale des travailleurs indépendants transfrontières dans le marché intérieur. En troisième lieu, c’est très intéressant à préciser avec cette recherche si dans le cadre conventionnel et européen existe une notion de revenu du travail indépendant ou non et si existe un modèle européen unifié ou, au contraire, il s’agit d’une approximation des modèles nationales de la taxation directe des revenus du travail indépendant. Par conséquent, un’autre argument de la recherce est l’analyse de la normative conventionnelle et de la législation européenne et aussi de la jurisprudence de la Cour de la Justice de l’Union Européenne relatives à la construction d’une notion conventionnelle et aussi européenne du travail indépendant au matiere de la fiscalité directe et l’incidence de principes conventionnels et aussi de libertés européenne de l’établissement et de la prestation des services à la taxation directe des revenus des travailleurs indépendants par rapport aux principes de non-discrimination et de la non-différenciation fiscale; une analyse laquelle évidence l’absence d’un modèle conventionnel et d’un modèle européen harmonisé relativement à la taxation directe des revenus du travail indépendant à raison de la prévalence du principe de la souveranité fiscale au domaine de la fiscalitè directe et pour cette raison en peut parler seulement d’une approximation des modèles nationales de la taxation directe des revenus du travail indépendant à fin de garantir les libertés européenne de l’établissement et de la prestation des services des travailleurs indépendants et les principes conventionnels de non-discrimination et de la non-différenciation fiscale. À la fin, c’est très intéressant à préciser si existe une corrélation entre les Traités fiscales et le Droit fiscal européen en ce qui concerne à la notion de revenus du travail indépendant et les principes fiscales. Par conséquent, la recherche se compléte avec l’analyse du régime fiscale des revenus du travail indépendant évidencé dans le Modèle de la Convention de l’OCDE et dans la Convention Italie-France concernant à l’élimination de la double imposition; une analyse laquelle, en analogie avec le droit fiscal européen, précise l’approximation des revenus du travail indépendant avec les revenus de l’entreprise en se référant le Modèle de la Convention de l’OCDE et l’absence d’un modèle conventionel de la taxation directe des revenus du travail indépendant, mais, à différence du droit fiscal européen, évidence la présence des certains critéres adoptés par la normative conventionnelle à fin de garantir l’arrêt de la double imposition et le principe de la non-discrimination que, en substance, sont points de convérgence avec le droit fiscal européen. En autre, l’analyse de la normative conventionnelle de l’OCDE, à différence de la normative conventionnelle relative à la Convention de l’élimination de la double imposition finalisée par l’Italie et la France, évidence une évolution de la fiscalitè directe en ce qui concerne aux travailleurs indépendants laquelle se vérifie à l’adoption des critéres de la fiscalitè directe des revenus des sociétés et de la quelle en se dérive l’approximation de la notion des revenus du travail indépendant avec la notion des revenus de l’entreprise, en substance, revenus provenant par les activités économiques. Compte tenu de ce qui précède, c’est clair la convérgence parmis les législations nationales de la taxation directe des revenus du travail indépendant et la normative conventionnelle du Modèle de la Convention de l’OCDE et la normative europénne; une convérgence que confirme la nouvelle diréction vers la quelle s’adressent les notions et les modèles de la taxation directe des revenus du travail indépendant dans les systèmes nationals de la taxation directe: l’approximation avec les modèles nationales de la taxation directe des revenus des sociétés en vue de l’approximation des notions des revenus dérives par les activités économiques.

I diritti particolari dei soci nelle S.r.l.

Il tema oggetto della presente tesi di dottorato trae spunto dall'analisi dell'art. 2468 c.c. nel quale può dirsi contenuto il nucleo fondamentale della disciplina della partecipazione sociale. In primo luogo vi è un'analisi comparata dell'istituto in esame con quelli previsti negli altri paesi europei. Dopo una breve analisi di diritto comparato ci si è concentrati sulla legislazione italiana ed, in particolare, l'elaborato cerca di dare una risposta ai seguenti interrogativi: a) quali sono i “particolari diritti” ex art. 2468 c.c.? b) si può parlare di “categorie speciali di partecipazioni”? Con riferimento al primo interrogativo va considerato che il modello legale prevede che i diritti particolari attribuibili ai soci riguardano l’amministrazione della società o la distribuzione degli utili. Tale disciplina sussiste quando l’atto costitutivo attribuisce i particolari diritti senza disporre nulla sulla loro trasferibilità, modificabilità ed inerenza alla partecipazione sociale piuttosto che alla persona del socio. Ci si è chiesti quali siano i confini delle due categorie espressamente previste dall’art. 2468, 3 c.c. e se tale previsione sia tassativa piuttosto che esemplificativa, aprendosi quindi la strada alla libera determinabilità dei diritti sociali, alla stregua di quanto sancisce l’art. 2348, 2 c.c., in merito alle azioni “speciali”. Si giunge così alla conclusione che la previsione sia esemplificativa e che anche nelle s.r.l. le parti sono libere di attribuire ai soci diritti sociali diversi da quelli derivanti dal modello legale, nei limiti derivanti da specifiche norme imperative. Nel secondo capitolo sono stati approfonditi i principi dettati dall’art. 2468 c.c., la natura di tali "particolari diritti" ed i loro profili di qualificazione nonché le loro esplicazioni contenutistiche Nel terzo capitolo si è analizzato cosa accade ai "particolari diritti" in caso di vicende modificative. Nel quarto capitolo poi è stato affrontata la controversa questione relativa alla possibilità di creare delle “categorie di quote”.

Unione Europea e sanità

La tesi di dottorato "Unione Europea e Sanità" è uno studio sistematico del diritto alla salute e della protezione della sanità pubblica nell'ordinamento giuridico dell'Unione Europea. Il primo capitolo analizza le competenze sanitarie dell'Unione Europea, introdotte per la prima volta dal Trattato di Maastricht e definitivamente sistemate all'art. 168 TFUE. La norma identifica alcuni settori specifici nei quali l'Unione può agire e altri, quali l'organizzazione dei sistemi sanitari e la fornitura di cure mediche, che rimangono in capo agli Stati membri. Il secondo capitolo esamina le deroghe e le esigenze imperative connesse alla salvaguardia della salute nel mercato interno ed è suddiviso in tre sezioni dedicate alla libera circolazione delle merci, al diritto di stabilimento e alla libera prestazione dei servizi. Nella prima ci si è occupati dello sviluppo della legislazione farmaceutica. Nella seconda si sono analizzati il mutuo riconoscimento delle qualifiche professionali e le legislazioni statali che restringono il diritto di stabilimento degli operatori sanitari transfrontalieri. Nella terza si è rivolta l'attenzione alla mobilità dei pazienti che, attraverso la giurisprudenza della Corte di Giustizia, è stata trasfusa in un atto di diritto derivato. Il terzo capitolo si concentra sul ruolo del diritto alla salute nell'ordinamento giuridico dell'Unione Europea in considerazione del valore vincolante della Carta dei diritti fondamentali. Coerentemente, si è scelto di mantenere una struttura tripartita. Nella prima sezione, ci si interroga sull'esistenza di tale diritto alla luce dei pochi casi presenti. Nella seconda, lo si analizza per il tramite delle obbligazioni di proteggere, rispettare ed adempiere, enucleate attraverso alcuni strumenti internazionali e si verifica il ruolo del principio di non discriminazione in relazione all'accesso alle cure. Nella terza, infine, si verifica il ruolo del consenso informato rispetto alla sperimentazione clinica ed alla donazione di materiale biologico.