Tutela de la Ultraminoría (anotaciones al art. 2016 pf. 2º LSC)

El presente trabajo analiza en detalle el artículo 206 del párrafo 2º de la Ley de Sociedades de Capital y sus implicaciones con respecto a la tutela de la ultraminoría

Performing an Environmental Tax Reform in a Regional Economy. A Computable General Equilibrium Approach

We use a Computable General Equilibrium model to simulate the effects of an Environmental Tax Reform in a regional economy (Andalusia, Spain). The reform involves imposing a tax on CO2 or SO2 emissions and reducing either the Income Tax or the payroll tax of employers to Social Security, and eventually keeping public deficit unchanged. This approach enables us to test the so-called double dividend hypothesis, which states that this kind of reform is likely to improve both environmental and non-environmental welfare. In the economy under analysis, an employment double dividend arises when the payroll tax is reduced and, if CO2 emissions are selected as environmental target, a (limited) strong double could also be obtained. No double dividend appears when Income Tax is reduced to compensate the environmental tax.environmental tax reform, computable general equilibrium, double dividend.

The discourse markers indeed, in fact, really and actually and their Spanish equivalents in economy

[EN] This article explores the translation procedures followed in the rendering of the adverbials indeed, in fact, really and actually in a parallel corpus of English texts and their Spanish counterparts in the field of economy. While the adverbials mentioned are all categorized as boosters according to Hyland’s classification of metadiscourse markers (2005) in the source corpus, their Spanish correspondents may fall within other such metadiscourse categories as attitude and hedging markers, for example. The study of these variants contributes to our understanding of the processes involved in the translation of these markers, which seem to correspond to an intention of the translators to provide adequate translated versions so that these texts read as naturally in the target language as possible. Our methodology of inquiry involves corpus linguistics tools in order to interrogate a parallel corpus and retrieve cases of the adverbials indeed, in fact, really and actually. Our approach to discourse markers includes Schiffrin (1987), Fraser (1996), Jucker & Ziv (1998), Aijmer (2002), and especially Buysse (2012), Ghezzi (2014), Carrió-Pastor (2016a, 2016b), and Furkó (2020). Our notion of metadiscourse follows Hyland (2005) from where we have also taken the taxonomy of metadiscourse markers used in the analysis of data to classify findings.  The identification and the classification of the translation procedures rely on Cruz-García (2014). Conclusions report on the most frequent translations procedures and the commonest Spanish forms used to translate the adverbial analysed, including their metadiscourse functions.Research grant FFI2016-77941-P (Ministerio de Economía y Competitividad, Spain)Alonso Almeida, F.; Álvarez-Gil, FJ. (2021). The discourse markers indeed, in fact, really and actually and their Spanish equivalents in economy. Revista de Lingüística y Lenguas Aplicadas. 16(1):11-23. https://doi.org/10.4995/rlyla.2021.14397OJS1123161Aijmer, K. (2002). English Discourse Particles (Studies in Corpus Linguistics). Vol. 10. Amsterdam: John Benjamins Publishing Company. https://doi.org/10.1075/scl.10Alonso-Almeida, F. & Sánchez, A. (2016). "'If they have not the french': translation choices in The Happy Deliverie of Women (1612)", The Translator 22/1, 40-58. https://doi.org/10.1080/13556509.2015.1032535Andersen, G & Fretheim, T. (2000). "Introduction", in G. Andersen & T. Fretheim (eds.), Pragmatic Markers and Propositional Attitude. Amsterdam: John Benjamins Publishing Company, 1-16. https://doi.org/10.1075/pbns.79.01andBerk-Seligson, S. (2002). The Bilingual Courtroom: Court Interpreters in the Judicial Process (Language and Legal Discourse). Chicago: University of Chicago Press. https://doi.org/10.7208/chicago/9780226923277.001.0001Blakemore, D. (2004). "Discourse markers", in L. R. Horn & G. Ward (eds.), The Handbook of Pragmatics. Oxford: Blackwell Publishing, 221-240. https://doi.org/10.1002/9780470756959.ch10Blakemore, D. & Gallai, F. (2014). "Discourse markers in free indirect style and interpreting", Journal of Pragmatics 60, 106-120. https://doi.org/10.1016/j.pragma.2013.11.003Bouveret, M. & Carter-Thomas, S. (2020). "More of the same or something different? An analysis of the French discourse marker par ailleurs in academic writing", Journal of Pragmatics 156, 136-148. https://doi.org/10.1016/j.pragma.2019.04.002Brinton, L. J. (1996). Pragmatic Markers in English. Grammaticalization and Discourse Functions. Berlin: Mouton de Gruyter. https://doi.org/10.1515/9783110907582Buysse, L. (2012). "So as a multifunctional discourse marker in native and learner speech", Journal of Pragmatics 44/13, 1764-1782. https://doi.org/10.1016/j.pragma.2012.08.012Carrió-Pastor, M. L. (2016a). A contrastive study of interactive metadiscourse in academic papers written in English and in Spanish, en F. Alonso Almeida, L. Cruz García y V. González Ruiz (Eds.), Corpus-based studies on language varieties. Bern: Peter Lang, pp. 80-102.Carrió-Pastor, M. L. (2016b). A contrastive study of the hedges used by English, Spanish and Chinese researchers in academic papers, en F. Alonso Almeida et al. (Eds.), Input a word, analyze the world: Selected approaches to Corpus Linguistics. Newcastle upon Tyne: Cambridge Scholars, pp. 477-492.Carrió-Pastor, M. L. (2016c). Mitigation of claims in medical research papers: A comparative study of English and Spanish writers. Communication & Medicine, 13: 1-25. https://doi.org/10.1558/cam.28424Carrió Pastor, M. L. (2019). Authorial engagement in business emails: a cross-cultural analysis of attitude and engagement markers, en C. Sancho Guinda (Ed.), Engagement in Professional Genres. Amsterdam: John Benjamins, pp. 47-65. https://doi.org/10.1075/pbns.301.03carCarrió-Pastor, M. L. y Muñiz Calderón, R. (2015). A contrastive analysis of metadiscourse features in business e-mails written by non-native speakers of English. Procedia, Social and Behavioral Sciences, 173, 214-221. https://doi.org/10.1016/j.sbspro.2015.02.055Crible, L. & Pascual, E. (2020). "Combinations of discourse markers with repairs and repetitions in English, French and Spanish", Journal of Pragmatics 156, 54-67. https://doi.org/10.1016/j.pragma.2019.05.002Cruz García, L. (2014). "Copy Adaptation, or How to Translate a Source Product for a Target Market", Meta 58/2, 347-372. https://doi.org/10.7202/1024178arFischer, K. (2006). "Towards an understanding of the spectrum of approaches to discourse particles: introduction to the volume", in K. Fischer (ed.), Approaches to Discourse Particles. Amsterdam: Elsevier, 1-20.Fraser, B. (1990). "An approach to discourse markers", Journal of Pragmatics 14/3, 167-190. https://doi.org/10.1016/0378-2166(90)90096-VFraser, B. (1996). "Pragmatic markers", Pragmatics 6, 167-190. https://doi.org/10.1075/prag.6.2.03fraFraser, B. (1999). "What are discourse markers?", Journal of Pragmatics, 31/7, 931-952. https://doi.org/10.1016/S0378-2166(98)00101-5Furkó, P. B. (2020). Discourse Markers and Beyond Descriptive and Critical Perspectives on Discourse-Pragmatic Devices across Genres and Languages. Cham, Switzerland: Palgrave Macmillan. https://doi.org/10.1007/978-3-030-37763-2Ghezzi, C. & Molinelli, P. (2014). "Discourse and pragmatic markers from Latin to the Romance languages: New insights", in C. Ghezzi & P. Molinelli (eds.), Discourse and Pragmatic Markers from Latin to the Romance Languages. Oxford: Oxford University Press, 1-9. https://doi.org/10.1093/acprof:oso/9780199681600.003.0001Ghezzi, C. (2014). "The development of discourse and pragmatic markers", in C. Ghezzi & P. Molinelli (eds.), Discourse and Pragmatic Markers from Latin to the Romance Languages. Oxford: Oxford University Press, 10-26. https://doi.org/10.1093/acprof:oso/9780199681600.003.0002Halliday, M. A. K. & Hasan, R. (1976). Cohesion in English. London: Longman.Hyland, K. (2005). Metadiscourse. Exploring Interaction in Writing. London, New York: Continuum.Jucker, A. H. (1993). "The discourse marker well: A relevance theoretical account", Journal of Pragmatics 19/5, 435-452. https://doi.org/10.1016/0378-2166(93)90004-9Jucker, A. H. & Ziv, Y. (1998). "Discourse markers: Introduction", in A. H. Jucker & Y. Ziv (eds.), Discourse Markers. Description and Theory. Amsterdam, Philadephia: John Benjamins, 1-12. https://doi.org/10.1075/pbns.57.03jucLutzky, U. (2012). Discourse Markers in Early Modern English (Pragmatics & Beyond New Series). Vol. 227. Amsterdam: John Benjamins Publishing Company. https://doi.org/10.1075/pbns.227Nyan, T. (2016). Context Construction as Mediated by Discourse Markers. Leiden: BRILL. https://doi.org/10.1163/9789004273818Schiffrin, D. (1987). Discourse Markers (Studies in Interactional Sociolinguistics). Cambridge: Cambridge University Press. https://doi.org/10.1017/CBO9780511611841Schourup, L. (2011). "The discourse marker now: A relevance-theoretic approach", Journal of Pragmatics 43/8, 2110-2129. https://doi.org/10.1016/j.pragma.2011.01.005Torabi Asr, F. & Demberg, V. (2020). "Interpretation of Discourse Connectives Is Probabilistic: Evidence From the Study of But and Although", Discourse Processes 57/4, 376-399. https://doi.org/10.1080/0163853X.2019.170076

Analysis of the linguistic expression I think in a corpus of late Modern English scientific texts

The present paper deals with the relationship between modality and evidentiality, focussed specifically on the use of the expression I think in combination with other modal devices, as well as the possible pragmatic effects observed in text samples obtained from the Coruña Corpus of English Scientific Writingand whether the variable of discipline might have some effect on the functions the expression represents in these texts.Even if much research is still to be done in academic texts from a diachronic perspective, there are some previous studies on stance devices carried out within the arena of historical pragmatics (cf. Gray, Biber and Hiltunen 2011; Moskowich and Crespo 2014; Alonso-Almeida 2015). Following this tradition, we focus on the expression I think, following the work of van der Auwera and Plungian (1998) for the description of modality and modal types.El presente trabajo trata sobre la relación entre modalidad y evidencialidad. Está centrado específicamente en el uso de la expresión I thinken combinación con otros elementos modales, así como los posibles efectos pragmáticos observados en muestras de textos obtenidas del Coruña Corpus of English Scientific Writing. Asimismo, analizamos si la variable de disciplina podría tener algún efecto sobre las funciones que la expresión lleva a cabo en estos textos. Aunque todavía queda mucho por investigar en textos académicos desde una perspectiva diacrónica, hay algunos estudios previos sobre elementos de posicionamiento realizados en el ámbito de la pragmática histórica (cf. Gray, Biber y Hiltunen 2011; Moskowich and Crespo 2014;Alonso-Almeida 2015). Siguiendo esta tradición, nos centramos en la expresión I think, siguiendo el trabajo de van der Auwera y Plungian (1998) para la descripción de la modalidad y los tipos modales

Improving the graphical lasso estimation for the precision matrix through roots ot the sample convariance matrix

In this paper, we focus on the estimation of a high-dimensional precision matrix. We propose a simple improvement of the graphical lasso framework (glasso) that is able to attain better statistical performance without sacrificing too much the computational cost. The proposed improvement is based on computing a root of the covariance matrix to reduce the spread of the associated eigenvalues, and maintains the original convergence rate. Through extensive numerical results, using both simulated and real datasets, we show the proposed modification outperforms the glasso procedure. Finally, our results show that the square-root improvement may be a reasonable choice in practiceAlonso gratefully acknowledge financial support from the Spanish Ministry of Science and Innovation grants ECO2011-25706 and ECO2012-3844

D-trace Precision Matrix Estimation Using Adaptive Lasso Penalties

An accurate estimation of a precision matrix has a crucial role in the current age of high-dimensional data explosion. To deal with this problem, one of the prominent and commonly used techniques is the l1 norm (Lasso) penalization for a given loss function. This approach guarantees the sparsity of the precision matrix estimator for properly selected penalty parameters. However, the l1 norm penalization often fails to control the bias of the obtained estimator because of its overestimation behavior. In this paper, we introduce two adaptive extensions of the recently proposed l1 norm penalized D-trace loss minimization method. The proposed approaches intend to diminish the produced bias in the estimator. Extensive numerical results, using both simulated and real datasets, show the advantage of our proposed estimators

Overexpression of the sodium ATPase of Saccharomyces cerevisiae: conditions for phosphorylation from ATP and Pi

AbstractThe ENA1 gene of Saccharomyces cerevisiae encodes a putative ATPase necessary for Na+ efflux. Plasma membranes and intracellular membranes of a yeast strain overexpressing the ENA1 gene contain significant amounts of ENA1 protein. Consequences of the overexpression with reference to the wild-type strain are: (1) a 5-fold higher content of the ENA1-protein in plasma membranes; (2) lower Na+ and Li+ effluxes; (3) slightly higher Na+ tolerance; and (4) much higher Li+ tolerance. The ENA1-specific ATPase activity in plasma membrane preparations of the overexpressing strain was low, but an ENA1 phosphoprotein was clearly detected when the plasma membranes were exposed to ATP in the presence of Na+ or to Pi in the absence of Na+. The characteristics of this phosphoprotein, which correspond to the acyl phosphate intermediaries of P-type ATPases, the absolute requirement of Na+ or other alkali cations for phosphorylation, and the Na+ and pH dependence of phosphorylation from ATP and Pi suggest that the product of the ENA1 gene may be a Na,H-ATPase, which can also pump other alkali cations. The role of the intracellular membranes structures produced with the overexpression of ENA1 in Na+ and Li+ tolerances and the existence of a β-subunit of the ENA1 ATPase are discussed

Regulation of Ace2-dependent genes requires components of the PBF complex in schizosaccharomyces pombe

The division cycle of unicellular yeasts is completed with the activation of a cell separation program that results in the dissolution of the septum assembled during cytokinesis between the 2 daughter cells, allowing them to become independent entities. Expression of the eng1+ and agn1+ genes, encoding the hydrolytic enzymes responsible for septum degradation, is activated at the end of each cell cycle by the transcription factor Ace2. Periodic ace2+ expression is regulated by the transcriptional complex PBF (PCB Binding Factor), composed of the forkhead-like proteins Sep1 and Fkh2 and the MADS box-like protein Mbx1. In this report, we show that Ace2-dependent genes contain several combinations of motifs for Ace2 and PBF binding in their promoters. Thus, Ace2, Fkh2 and Sep1 were found to bind in vivo to the eng1+ promoter. Ace2 binding was coincident with maximum level of eng1+ expression, whereas Fkh2 binding was maximal when mRNA levels were low, supporting the notion that they play opposing roles. In addition, we found that the expression of eng1+ and agn1+ was differentially affected by mutations in PBF components. Interestingly, agn1+ was a major target of Mbx1, since its ectopic expression resulted in the suppression of Mbx1 deletion phenotypes. Our results reveal a complex regulation system through which the transcription factors Ace2, Fkh2, Sep1 and Mbx1 in combination control the expression of the genes involved in separation at the end of the cell division cycle

Examples of Games for Learning in Erasmus+

[EN]This article focuses on the review of specific examples of European educational projects, within the framework of Erasmus+, that use educational games or platforms as the main axis of action. It is assumed that games are a great tool to engage students in the teaching-learning process and the fact of being able to observe projects that have been considered good practice in this field can contribute not only to the use of resources developed, but also to inspire the realization of new projects in this line of work. In this publication, one or two example projects are reviewed for different educational sectors (school, vocational education and training, and youth), in total five projects. Most of them are projects that have been selected and analysedwithin the framework of the research “Methodological guide for the successful use of digital technologies in education: Improving learning through European educational projects”. They have worked on the development of iOS or Android games and all have the label of good practice. As their main result they have proven to be useful for the educational community in general and especially for teachers because all of them have helped to solve a need in education

Examples of good practices in teacher training through Erasmus+ projects

[EN]Teacher training plays a fundamental role in educational success, as recognized in the different studies carried out by OECD, UNESCO, the World Bank, and other prestigious institutions. The European Union and associated countries promote actions to improve the educational system and among them teacher training has an important role. One of the programs that allows the development of this type of activity is the Erasmus+ Programme. The projects of this program are the source of inspiration for the research that is being carried out in order to obtain a methodological guide for the successful use of digital technologies in education in improving learning. This article focuses on five examples of projects classified as good practice or successful experience related to teacher training as a result of the analysis that is being carried out in that research. The examples that are developed here show how to work towards a better specialization of the teaching staff and serve as inspiration to design training practices that encourage initial and continuous learning and professional improvement of teaching methods, in turn influencing the improvement of the educational system as well as teaching and learning processes. All this aimed at covering the real training needs of teachers