Comparando la informatividad textual desde el paradigma traductológico del funcionalismo

The functional model of Hulst (1995) is one of the best instruments to analyse translation products in relation with their originals. It takes into account not only pragmatic approaches and models for translation oriented text analysis (Nord, 1991; Reiss, 1971; House, 1977 among others) but also theories in the field of texts linguistics, discourse studies and other functional theories on language use. One of its methodological contributions is to analyse informativity (cf. Beaugrande & Dressler, 1981) between texts. In this presentation, the model will be described and applied in relation with informativity by means of an example analysis to show its effectiveness.El modelo funcional de Hulst (1995) constituye uno de los instrumentos más eficaces para analizar los productos de traducción en relación con sus textos originales. Dicho modelo no solo toma en cuenta enfoques pragmáticos y modelos traslativos orientados hacia el análisis textual (entre otros, Nord, 1991; Reiss, 1971; House, 1977) sino también aspectos teóricos procedentes de la lingüística del texto, el análisis del discurso y otras teorías funcionalistas basadas en la lengua en uso. Una de sus contribuciones metodológicas consiste en analizar y comparar la informatividad (Beaugrande & Dressler, 1981) entre textos. En el presente artículo se describirá el modelo en relación con la informatividad y se aplicará a un caso de estudio para demostrar su eficacia

The personal income tax applied in the member states of European Union. The case of Spain.

In the Communication on "Tax policy in the European Union - Priorities for the years ahead" (COM/2001/260 of 23 May 2001), the Commission reiterated its belief that there is no need for an across the board harmonisation of Member States' direct tax systems. For tax policy, the Communication established, as a main priority, the need to address the concerns of individuals and businesses operating within the Internal Market by focusing on the elimination of tax obstacles to all forms of cross-border economic activity, in addition to continuing the fight against harmful tax competition. This approach was confirmed in the Communication "The contribution of taxation and customs policies to the Lisbon strategy" (COM/2005/532 of 25 October 2005) (European Commission, 2006). The Spanish Law No 35/2006, 28 th November of Personal Income Tax, reformed that tax. The long-term capital gains will be taxed at 18% (before 15%) ;the tax scale will be comprised of only 3 or 4 brackets (before 5) and the top marginal rate (before 45%) will be reduced; and some tax credits and allowances (acquisition of permanent home and contributions to pension funds for example) were readjusted in order to make them more accessible to low-income earners. The present paper makes a brief approach to the harmonisation in the European Union, explains the reform of the Spanish Personal Income Tax, introduces new figures and formulas never seen before at book of taxes, analyses the concept of the Spanish Personal Income Tax, studies the elements of this tax as the beneficiary, taxable person, territoriality, basis of assessment, exemptions, explains the basic mechanism of the tax, deductions, the taxable base, the tax rates, collections and examples. This paper is the result of three researches that the authors are carrying out at The Institute for Fiscal Studies, Ministry of Economy and Finance, University of CEU San Pablo, Madrid and University of Oviedo Spain from 2006 to 2008

Norms, memes and cognitive schemes: constructing meaning in translation teaching

The concept of “meme” proposed by Chesterman (1997; 2000) describes the activity of translation as the spreading of ideas towards other cultures by means of the addition of new texts. The memetic metamorphosis is the reflection of a mental process in which the translator creates the interaction of the cognitive schemes of the target culture with those of the source culture. The overlapping of schemes is also ruled by the mental representation of a “cognitive scheme of cooperation between actors” (cf. Risku 1998: 52) established by the translator. This scheme of cooperation is based on certain norms of meaning negotiation and, therefore, conditions the translators mental representation of the “projected source text” (cf. Hönig 1997: 51). Negotiation of meaning in translation can exist – micro- and macro-strategically – at different textual levels, and this negotiation of meaning that exists in the cultural overlapping of cognitive schemes enables intercultural communication. The idea of “scheme” proposed in the present paper, in relation to “translational norms” (Toury 1995) and “memes” (Chesterman 1997), is partially based on Eco’s cognitive semantics (1999) and it serves as a useful theoretical construct for negotiating meaning in translation teaching. We will further describe how texts change when they are translated by means of an example to show the effectiveness of this theory

An assessment of supply-side and demand-side policies in EU-28 household electricty prices

An increase in household electricity prices has been taken place in the European Union in last years, which has been strongly influenced by the regulation component. This paper focuses on an empirical assessment of both supply-side and demand-side policies in the European Union over the period 2000-2015. More specifically, the analysis of the electricity industry liberalisation process and renewable energy support policies (from supply-side), as well as, energy taxes (from demand-side) has been developed in order to contribute to the present debate about the effect of these factors on household electricity prices. The results suggest that the liberalisation process has involved greater household electricity prices. Regarding solar photovoltaic energy support policies, the costs of quota obligation systems seem also to result in greater household electricity prices. However, energy taxes do not have a significant influence on these prices. Based on these results, recommendation actions are proposed for policy-makers

Aerosol properties observed in the Global Atmospheric Watch Program of Izaña Observatory (Tenerife): chemical composition and size distribution

Seminario técnico de las becas de formación de posgraduados de Aemet celebrado el 3 de junio de 2013. Proyecto: Programa de caracterización de aerosoles in-situ en el marco del programa de Vigilancia Atmosférica Global: formación en técnicas de muestreo para caracterización química, mediciones de distribución de tamaño y validación y análisis de dato

Diseño y puesta en marcha de un proyecto de Aprendizaje y Servicio en Análisis Económico de las Organizaciones

[Resumen] El presente trabajo desarrolla el diseño y puesta en marcha de un Proyecto de Aprendizaje y Servicio en la asignatura Análisis Económico de las Organizaciones, asignatura troncal del doble grado de Administración y Dirección de Empresas-Derecho de la Universidade da Coruña. El objetivo de aplicar esta metodología es combinar procesos de aprendizaje y de servicio comunitario que promuevan del desarrollo de actividades estudiantiles solidarias mientras los alumnos adquieren las competencias de la asignatura previamente programadas en la planificación docente. Asimismo, este proyecto ha sido integrado dentro de la plataforma virtual Moodle, con la finalidad de utilizar tecnologías de información y comunicación que permitan el aprendizaje cooperativo en su desarrollo. Los resultados muestran que el proyecto Aprendizaje y Servicio ha permitido que los estudiantes adquirieran las competencias programadas en la planificación docente, tanto las relacionadas con la organización y gestión de empresas, como las relacionadas con su compromiso con la comunidad. Asimismo, la entidad colaboradora y el profesorado han valorado de forma positiva el desarrollo de dicho proyecto, mostrando su interés en mantener colaboraciones futuras.[Abstract] This paper develops the design and implementation of a Service-Learning Project in the subject Organisations Economic Analysis. It is a core subject in the double degree in Business-Law of the University of A Coruna. The aim of applying this methodology is to combine both learning and community service processes while students acquire the competences of the subject previously programmed in the teaching planning. Likewise, this project has been included in Moodle platform with the objective of using information and communication technologies that allow students to develop cooperative learning. The results show that the Service-Learning Project has allowed students to acquire the competences identified in the teaching planning, both those related to business organisation and management and those related to community engagement. Likewise, both collaborating entity and teachers have given a positive assessment of the development of this project and they have showed their interest in maintaining further collaborations

A Heuristic Procedure with Guided Reproduction for Constructing Cocyclic Hadamard Matrices

A genetic algorithm for constructing cocyclic Hadamard matrices over a given group is described. The novelty of this algorithm is the guided heuristic procedure for reproduction, instead of the classical crossover and mutation operators. We include some runs of the algorithm for dihedral groups, which are known to give rise to a large amount of cocyclic Hadamard matrices.Ministerio de Ciencia e Innovación MTM2008-06578Junta de Andalucía FQM–296Junta de Andalucía P07-FQM-0298