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

Lengua familiar y conocimiento de la lengua escolar en Cataluña al finalizar la Educación Infantil = Home Language and Knowledge of the School Language in Catalonia at the end of Nursery School

La infancia extranjera se escolariza en Cataluña en un programa de cambio de lengua del hogar a la escuela. Las investigaciones afirman que este alumnado tarda un mínimo de seis años en equiparar sus habilidades lingüístico-cognitivas con sus pares autóctonos, no así las habilidades conversacionales, las cuales se adquieren antes de los dos años de residencia. Sin embargo, no existen estudios sobre los efectos de la escolarización en el parvulario del alumnado alófono, así como de su lengua familiar, en relación con la adquisición de la lengua escolar. El artículo es un estudio comparativo de la adquisición del catalán de 567 autóctonos y 434 alófonos, al final del parvulario, en 50 escuelas de Cataluña que escolarizan a alumnado de origen extranjero. Las lenguas del alumnado autóctono son el catalán, el castellano y el bilingüismo catalán-castellano y las lenguas del alumnado alófono son el árabe, el soninké y el castellano. Los factores utilizados más relevantes han sido el nivel socioprofesional y educativo de las familias, el tiempo de residencia y el momento de escolarización del alumnado, el porcentaje de alumnado catalanohablante y de alumnado alófono en el aula y el contexto sociolingüístico del centro escolar. Los resultados muestran que el alumnado autóctono sabe más catalán que el alumnado alófono, pero las diferencias desaparecen respecto a algunos factores, de los cuales los más relevantes son los relacionados con las características del alumnado de las aulas. La lengua familiar del alumnado alófono no incide en sus resultados

Dyslexia in a French-Spanish bilingual girl: behavioural and neural modulations following a visual attention span intervention.

We report the case study of a French-Spanish bilingual dyslexic girl, MP, who exhibited a severe visual attention (VA) span deficit but preserved phonological skills. Behavioural investigation showed a severe reduction of reading speed for both single items (words and pseudo-words) and texts in the two languages. However, performance was more affected in French than in Spanish. MP was administered an intensive VA span intervention programme. Pre-post intervention comparison revealed a positive effect of intervention on her VA span abilities. The intervention further transferred to reading. It primarily resulted in faster identification of the regular and irregular words in French. The effect of intervention was rather modest in Spanish that only showed a tendency for faster word reading. Text reading improved in the two languages with a stronger effect in French but pseudo-word reading did not improve in either French or Spanish. The overall results suggest that VA span intervention may primarily enhance the fast global reading procedure, with stronger effects in French than in Spanish. MP underwent two fMRI sessions to explore her brain activations before and after VA span training. Prior to the intervention, fMRI assessment showed that the striate and extrastriate visual cortices alone were activated but none of the regions typically involved in VA span. Post-training fMRI revealed increased activation of the superior and inferior parietal cortices. Comparison of pre- and post-training activations revealed significant activation increase of the superior parietal lobes (BA 7) bilaterally. Thus, we show that a specific VA span intervention not only modulates reading performance but further results in increased brain activity within the superior parietal lobes known to housing VA span abilities. Furthermore, positive effects of VA span intervention on reading suggest that the ability to process multiple visual elements simultaneously is one cause of successful reading acquisition.

Competing linguae france: the place of english and spanish for chinese students

This research project focuses on the role of English and Spanish as linguae francae. More specifically, the research attempts to answer the following questions: (i) What is the place of English and Spanish as linguae francae in the world, in general, and in China, in particular? (ii) What kinds of foreign language teaching/learning attitudes and practices are characteristic of the Chinese educational system? (iii) What are the motivations, expectations and experience of Chinese students in study abroad programmes, in general, and in the programme of the University of Lleida, in particular? The study constitutes an attempt to answer each of these questions in two ways: a review of the literature and a pilot study with 26 Chinese students at UdL. The research reveals that even though English is a very dominant foreign language in China, Spanish is a language on the rise and mainly for economic reasons. The results of the study also point at the impact of the dominance of the grammar-translation method in the perspective of Chinese students about language learning. Finally, the study shows the relevance of taking part in a SA programme for Chinese students as well as their experience of them.

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.

More evidence concerning the aspect hypothesis: The acquisition of English progressive aspect by Catalan-Spanish instructed learners

A robust finding of studies investigating the Aspect Hypothesis is that learners at early stages of acquisition show a strong preference for using the progressive aspect as associated with activity verbs. As they advance in their acquisition of the second or foreign language, learners move from this prototypical association to associations traditionally considered to be more peripheral (e.g.-ing with accomplishments or achievements). Within this framework, the goal of this paper is to provide further evidence from groups of learners with different proficiency levels with regard to the acquisition of progressive aspect by tutored learners of English who are bilingual Catalan-Spanish. This is done by eliciting data by means of two different task types and by looking at both tokens and types. Our results are consistent with previous research according to which-ing morphology is closely associated with durative lexical aspect, although not necessarily with activity predicates. The study also shows that the type of task has an influence on the frequency and the distribution of learners" progressive forms.

First- and second-language phonological representations in the mental lexicon

Performance-based studies on the psychological nature of linguistic competence can conceal significant differences in the brain processes that underlie native versus nonnative knowledge of language. Here we report results from the brain activity of very proficient early bilinguals making a lexical decision task that illustrates this point. Two groups of SpanishCatalan early bilinguals (Spanish-dominant and Catalan-dominant) were asked to decide whether a given form was a Catalan word or not. The nonwords were based on real words, with one vowel changed. In the experimental stimuli, the vowel change involved a Catalan-specific contrast that previous research had shown to be difficult for Spanish natives to perceive. In the control stimuli, the vowel switch involved contrasts common to Spanish and Catalan. The results indicated that the groups of bilinguals did not differ in their behavioral and event-related brain potential measurements for the control stimuli; both groups made very few errors and showed a larger N400 component for control nonwords than for control words. However, significant differences were observed for the experimental stimuli across groups: Specifically, Spanish-dominant bilinguals showed great difficulty in rejecting experimental nonwords. Indeed, these participants not only showed very high error rates for these stimuli, but also did not show an error-related negativity effect in their erroneous nonword decisions. However, both groups of bilinguals showed a larger correctrelated negativity when making correct decisions about the experimental nonwords. The results suggest that although some aspects of a second language system may show a remarkable lack of plasticity (like the acquisition of some foreign contrasts), first-language representations seem to be more dynamic in their capacity of adapting and incorporating new information. &

Morphological priming in Spanish verb forms: an ERP repetition priming study

The ERP repetition priming paradigm has been shown to be sensitive to the processing differences between regular and irregular verb forms in English and German. The purpose of the present study is to extend this research to a language with a different inflectional system, Spanish. The design (delayed visual repetition priming) was adopted from our previous study on English, and the specific linguistic phenomena we examined are priming relations between different kinds of stem (or root) forms. There were two experimental conditions: In the first condition, the prime and the target shared the same stem form, e.g., "ando-andar" [I walk-to walk], whereas in the second condition, the prime contained a marked (alternated) stem, e.g., "duermo-dormir" [I sleep-to sleep]. A reduced N400 was found for unmarked (nonalternated) stems in the primed condition, whereas marked stems showed no such effect. Moreover, control conditions demonstrated that the surface form properties (i.e., the different degree of phonetic and orthographic overlap between primes and targets) do not explain the observed priming difference. The ERP priming effect for verb forms with unmarked stems in Spanish is parallel to that found for regularly inflected verb forms in English and German. We argue that effective priming is possible because prime target pairs such as "ando-andar" access the same lexical entry for their stems. By contrast, verb forms with alternated stems (e.g., "duermo") constitute separate lexical entries, and are therefore less powerful primes for their corresponding base forms.

Argument omissions in preschool Catalan and Spanish speaking children with SLI

El presente artículo describe tres estudios sobre la producción del verbo y la estructura argumental en niños con Trastorno Específico del Lenguaje (TEL) usando diferentes metodologías. El primero es un estudio observacional que usa una muestra de habla espontánea. El segundo usa una tarea experimental de denominación de oraciones como resultado de la observación de videos de acciones. El tercero comprende la tarea de denominación de oraciones con imágenes estáticas en eventos con diferente complejidad argumental. Aunque los datos concretos varían en función de la metodología usada, hay una clara evidencia de que los niños de habla catalana y española con TEL presentan especiales dificultades en la producción de verbos con una alta complejidad en relación a la estructura argumental y cometen errores en la especificación de los argumentos obligatorios. Se concluye quetanto limitaciones en el procesamiento como déficits en la representación semántica de los verbos pueden estar implicados en estas dificultades

Educación y bilingüismo en el Estado español = Education and bilingualism in the Spanish territory

This article looks at the treatment of languages in the communities in Spanish territory, which apart from Spanish have another language. At the beginning we discuss some questions which are relative to social cohesion in those territories where more than one language is spoken and we defend bilingual education as a good instrument in favour of it. At the same time we look at the concept of bilingual education and the assumptions that it bears in respect of the learning of languages. In this sense we discuss the conditions of acquisition of language and its appearance in the area of bilingual education