536 research outputs found
Bilingual acquisition data: Dative Alternation_DA-L2 Adult dataset
No full textThis dataset is the result of the research carried out by Silvia Sánchez Calderón (UNED) and Raquel Fernández Fuertes (UVa) in the frame of the Research Group UVALAL (University of Valladolid Language Acquisition Lab, https://uvalal.uva.es/) whose Principal Investigator is Raquel Fernández Fuertes. In this project, the research is conducted on the second language (L2) acquisition of English Dative Alternation (DA) constructions by adult learners whose first language (L1) is Spanish. The results are compared to a control group of L1 English adults. An Acceptability Judgment Task (AJT) was designed for both groups to address grammaticality, sentence structure and word order of the two English DA structures.
The two DA structures under analysis involve, on the one hand, prepositional to-datives that alternate as Double Object Constructions (DOCs) (1) and, on the other hand, prepositional for-datives that alternate as DOCs (2). The main aim of this project is to explore the role played by the L2 English learners' L1 in their sensitivity towards the two syntactic variants, with a particular emphasis on the potential crosslinguistic influence effects (or lack thereof) from Spanish into English and the Universal Grammar (UG) effect on their acquisition.UVALAL1. GENERAL INFORMATION 1.1. Title of dataset 1.2. Author information 1.2.1. PI and co-PI 1.2.2. Lab 1.2.3 People involved in the data collection and the tasks design 1.3. Objectives 1.4. Funding sources 1.5. Citing information 2. ACCESS INFORMATION 2.1. Licenses or restrictions 2.2. Publications 3. METHODOLOGICAL INFORMATION 3.1. The participants 3.2. The experimental task: an Acceptability Judgment Task 3.3. Data extraction procedure 3.4. Data classification procedure: variables 4. DATA 4.1. Database 4.2. Last update 5. RELATED DATASETSSpanish Ministry of Science, Innovation and Universities and European Regional Development Fund (ERDF) [PGC2018-097693-B-I00],Regional Government of Castile and León (Spain) and ERDF [VA009P17
Accounting issues on greenhouse gas emissions : a comparative case study of Australian, United States and Spanish GAAP
No full textTreball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs: 2014/2015The emissions trading scheme has emerged as the main mechanism to deal with the global problem of climate change. The frustrated attempt to create a standard on greenhouse gas emissions has led to that currently there is a great diversity in accounting practices. This paper aims to explore the national standards that have been developed by some countries in order to solve the problems of registration and evaluation of units of carbon in the financial statements in their own territory, as well as to present a case study based on local regulations. This case study will show that accounting diversity can have a serious impact on the decision-making capacity of external users (shareholders, lenders, suppliers, regulators, etc.). Finally, this study shows the need to harmonize the accounting regulations to provide clear information and uniform of the impacts of cap and trade in its financial statements of companies and thus facilitate the comparability between companies
Bilingual acquisition data: Object Overtness_OO-L1 dataset
No full textThis investigation is focused on the crosslinguistic influence between the two first languages (L1s) of bilingual children in the domain of direct objects. We examine the oral production of bilingual children with two different language pairs (i.e., Cantonese-English and Spanish-English) and compare it with that of the monolingual English and monolingual Cantonese children. All the data have been taken from the CHILDES project (Child Language Data Exchange System; https://childes.talkbank.org/) (MacWhinney 2000) (i.e., Cantonese-English bilingual corpus: YipMatthews; Spanish-English bilingual corpus: FerFuLice; English monolingual corpora: Sachs, Bloom, Demetras-Trevor; Cantonese monolingual corpus: Lee/Wong/Leung). These corpora comprise spontaneous data where the children interact with adults in a natural context (e.g., at home).
While null objects are possible and pervasive in Cantonese, their occurrence in languages like English and Spanish is rather restricted. The analysis of how Cantonese-English bilingual children produce direct objects in a quantitatively and qualitatively different way when compared to their Spanish-English bilingual and English monolingual counterparts provides valuable information about the nature and the directionality of crosslinguistic influence between bilingual children’s two L1s; it also presents new empirical evidence for the postulation that the development of the two L1s in bilingual children is interdependent.UVALAL1. GENERAL INFORMATION
1.1. Title of dataset
1.2. Author information
1.2.1. PI and co-PI
1.2.2. Lab
1.3. Objectives
1.4. Funding sources
1.5. Citing information
2. ACCESS INFORMATION
2.1. Licenses or restrictions
2.2. Publications
3. METHODOLOGICAL INFORMATION
3.1. Data selection procedure from CHILDES
3.1.1. Bilingual participants
3.1.2. Monolingual participants
3.2. Data extraction procedure
3.3. Data classification procedure: variables
4. DATA
4.1. Database
4.2. Last update
5. RELATED DATASETSSpanish Ministry of Science, Innovation and Universities and European Regional Development Fund (ERDF) [PGC2018-097693-B-I00]Regional Government of Castile and León (Spain) and ERDF [VA009P17
Bilingual acquisition data: cross-sectional corpus_soraUVALAL dataset
No full textThis corpus contains oral and written experimental production data from a total of 106 sequential bilingual children for whom English was their L2. These children belong to three groups depending on whether their L1 was Spanish (n=33), Bosnian (n=39) or Danish (n=34). Within each language group, two subgroups appear depending on the time of exposure the children have had to the L2 (either 2 or 4 years). The data were collected in the schools the participants attended in the country where they lived (i.e., Spain, Denmark, and Bosnia).
The criteria applied when selecting the participants were the following:
- both parents and the child had to share the same L1 (Spanish, Bosnian or Danish depending on the group);
- the L2 of the participants had to be English (if the participants had an L3 which they started learning as part of the curricula during the 3rd or the 4th year of instruction of the L2, they were not excluded from the study; otherwise, they were excluded);
- the participants had only received instruction in the L2 in educational settings;
- the participants had received instruction for either 2 or 4 years at their primary school;
- the participants who took part in any exchange programs or lived in an English-speaking country for longer than two weeks were excluded from the study.UVALAL1. GENERAL INFORMATION
1.1. Title of dataset
1.2. Author information
1.2.1. PI and co-PI
1.2.2. Labs
1.2.3. People involved in the data collection
1.3. Corpus description
1.4. Funding sources
1.5. Citing information
2. ACCESS INFORMATION
2.1. Licenses or restrictions
2.2. Publications
3. METHODOLOGICAL INFORMATION
3.1. Data elicitation procedure
3.2. Data transcription procedure
4. DATA
4.1. Inventory of data files
4.2. Database
4.3. Last update
5. RELATED DATASETS2018-2022: Spanish Ministry of Science, Innovation and Universities and European Regional Development Fund (ERDF) [PGC2018-097693-B-I00], Linguistic competence indicators in heritage and non-native languages: linguistic, psycholinguistic and social aspects of English-Spanish bilingualism, PRINCIPAL INVESTIGATOR: R. Fernández Fuertes (University of Valladolid, Spain)2017-2019: Regional Government of Castile and León (Spain) and ERDF [VA009P17], Aspectos de la dimensión internacional del contacto de lenguas: diagnósticos de la competencia lingüística bilingüe inglés-español, PRINCIPAL INVESTIGATOR: R. Fernández Fuertes (University of Valladolid, Spain)
Bilingual acquisition data: Subject Overtness_SO-L2 dataset
No full textThis investigation is focused on the contact between [+null subject] and [-null subject] languages. More specifically, it aims at characterizing the nature of crosslinguistic influence from the L1 into the L2 in the specific case of sentential subjects. The target language is L2 English (a [-null subject] language) and three different L1s are considered (i.e., Bosnian and Spanish as [+null subject] languages; and Danish as a [-null subject] language). The study addresses three issues: (i) the role of typology in terms of whether subjects in the L2 share the same parametric option as that in each participant’s L1; (ii) the role of the amount of L2 English exposure in institutional contexts (i.e., 2 and 4 years); and (iii) the role of modality in the data collection process (i.e., oral and written production data).
A total of 78 sequential bilingual children with different language pairs have participated: 26 L1 Spanish-L2 English, 26 L1 Bosnian-L2 English and 26 L1 Danish-L2 English. Also 13 L1 English children participated as a control group. Both oral and written production data have been elicited via a free production task and a story telling task, respectively.UVALAL1. GENERAL INFORMATION
1.1. Title of dataset
1.2. Author information
1.2.1. PI and co-PI
1.2.2. Lab
1.2.3. People involved in the data collection
1.3. Objectives
1.4. Funding sources
1.5. Citing information
2. ACCESS INFORMATION
2.1. Licenses or restrictions
2.2. Publications
3. METHODOLOGICAL INFORMATION
3.1. Data elicitation
3.1.1. Oral data
3.1.2. Written data
3.2. Data transcription procedure
3.3. Data extraction procedure
3.4. Data classification procedure: variables
4. DATA
4.1. Database
4.2. Last update
5. RELATED DATASETS o 2018-2022: Spanish Ministry of Science, Innovation and Universities and European Regional Development Fund (ERDF) [PGC2018-097693-B-I00], Linguistic competence indicators in heritage and non-native languages: linguistic, psycholinguistic and social aspects of English-Spanish bilingualism, PRINCIPAL INVESTIGATOR: R. Fernández Fuertes (University of Valladolid, Spain)o 2017-2019: Regional Government of Castile and León (Spain) and ERDF [VA009P17], Aspectos de la dimensión internacional del contacto de lenguas: diagnósticos de la competencia lingüística bilingüe inglés-español, PRINCIPAL INVESTIGATOR: R. Fernández Fuertes (University of Valladolid, Spain)
Towards Harmonization or Standardization in Governmental Accounting? The International Public Sector Accounting Standards Board Experience
No full textThe main difference between harmonization and standardization processes lies in the degree of strictness of the accounting standards. Harmonization involves a reduction in accounting variations, while standardization entails moving towards the eradication of any variation. This distinction provides the basis for the present study. The purpose of this study is twofold: to analyse the degree of strictness of the IPSASs and to identify the sources of accounting diversity so that the potential of comparability of that international accounting framework can be evaluated. The methodology used enables areas of harmony or disharmony to be identified for IPSASB harmonization purposes. The results show that, given its high degree of regulatory strictness, the IPSASs model is a standardizing model. Potential sources of diversity are identified in areas such as capital assets as well as new research directions in the public sector formal harmonization
Bilingual acquisition data: Dative Alternation_DA-L1 dataset
No full textThis study aims to explore how monolingual and bilingual children acquire two types of English and Spanish dative alternation (DA) structures, namely, prepositional and double object constructions. We examine the spontaneous oral production of these children, as available in the CHILDES project (Child Language Data Exchange System; https://childes.talkbank.org/) (MacWhinney 2000) (i.e., English monolingual corpora: Brown, Cruttenden, MacWhinney, Sachs, Suppes and Wells; Spanish monolingual corpora: Linaza, Marrero and Ornat; and English-Spanish bilingual corpora: Deuchar, FerFuLice, Pérez-Bazán and Ticio). In these corpora, the children interact with adults (mainly, parents, but also caregivers or researchers).
The analysis of how these monolingual and bilingual children acquire their first language(s), in general, and the constructions at stake, in particular, sheds light on the relationship that is present in the acquisition of process of these constructions across English and Spanish. In this respect, the findings elucidate whether the syntactic derivational relationship (or lack thereof) between prepositional and double object constructions is similar or differs across the two languages under investigation and across the two child groups (monolinguals and bilinguals).UVALAL1. GENERAL INFORMATION
1.1. Title of dataset
1.2. Author information
1.2.1. PI and co-PI
1.2.2. Lab
1.3. Objectives
1.4. Funding sources
1.5. Citing information
2. ACCESS INFORMATION
2.1. Licenses or restrictions
2.2. Publications
3. METHODOLOGICAL INFORMATION
3.1. Data selection procedure from CHILDES
3.2. Data extraction procedure
3.3. Data classification procedure: variables
4. DATA
4.1. Database
4.2. Last update
5. RELATED DATASETS- Spanish Ministry of Science, Innovation and Universities and European Regional Development Fund (ERDF) [PGC2018-097693-B-I00]- Regional Government of Castile and León (Spain) and ERDF [VA009P17]- Women’s Institute (Ministry of Health, Social Services and Equality) (Spain) [039/12
Bilingual acquisition data: longitudinal corpus_FerFuLice dataset
No full textThis corpus contains spontaneous productions from a longitudinal study of two English/Spanish bilingual identical twins with the pseudonyms of Simon and Leo. They were born 28-DEC-1998 into a middle-class family in Spain. The father is a native speaker of Peninsular Spanish, and the mother is a native speaker of American English. The father always speaks to the children in Spanish and the mother always addresses them in English. The parents generally communicate in Spanish with each other, except on summers when they travel to the United States for approximately two months or when a monolingual English speaker is present. Therefore, we are dealing with bilingual English/Spanish first language acquisition in a monolingual-Spanish social context, a type of bilingualism that is referred to in the literature as individual bilingualism (Bhatia and Ritchie, 2004).UVALAL (University of Valladolid Language Acquisition Lab)1. GENERAL INFORMATION
1.1. Title of dataset
1.2. Author information
1.2.1. PI and co-PI
1.2.2. Labs
1.2.3. People involved in the data collection
1.3. Corpus description
1.4. Funding sources
1.5. Citing information
2. ACCESS INFORMATION
2.1. Licenses or restrictions
2.2. Publications
3. METHODOLOGICAL INFORMATION
3.1. Data elicitation procedure
3.2. Data transcription procedure
4. DATA
4.1. Inventory of data files
4.2. Database
4.3. Last update
5. RELATED DATASETS4.3. Last updateSpanish Ministry of Science and Technology and ERDF (European Regional Development Fund) [project HUM2007-62213]Castile and León Regional Government (Spain) [project VA046A06]Spanish Ministry of Science and Technology and ERDF [project BFF2002-00442]Castile and León Regional Government (Spain) [project UV 30/02]Social Sciences and Humanities Research Council of Canada [RE/C: 410-2004-2034]Faculty of Arts research funds, University of Ottawa (Canada
La comparabilidad de la información contable pública en la Unión Europea
No full textLa presente tesis aborda el estudio de un conjunto de sistemas contables, concretamente los de países pertenecientes a la UE, con el objetivo de descubrir la existencia de patrones comunes de desarrollo y de establecer una clasificación empírica de los sistemas contables en base a las prácticas contables existentes actualmente. De esta forma, esperamos arrojar alguna luz sobre sus diferencias y similitudes de cara a la posible armonización de los mismos. En resumen, nuestro trabajo, a lo largo de los diferentes capítulos en los que se desarrolla, pretende aportar a la investigación en contabilidad pública internacional: 1) una visión actualizada de los procesos de modernización contable en su dimensión doméstica o nacional y del contexto en el que se han desarrollado; 2) una visión del grado de internacionalización de la contabilidad pública a través de la labor normalizadora e investigadora; 3) una caracterización de los entornos en que se ubican tanto los sistemas contables centrales como locales; 4) una aproximación a la problemática de la armonización contable en el sector público; 5) un análisis comparado de los sistemas contables europeos en base a la normativa actual y, 6) una clasificación empírica de los sistemas contables basada en las prácticas contables.La metodología empleada a lo largo del estudio para el análisis de de la información contable pública consiste en el empleo de diferentes herramientas como el modelo de contingencia y las técnicas de análisis multivariante. El uso del primero nos permite la obtención de un patrón básico de desarrollo de las reformas contables en base a los factores del entorno. Las segundas son empleadas con carácter general por los investigadores en contabilidad internacional para la clasificación de sistemas contables
La comparabilidad de la información contable pública en la Unión Europea
No full textLa presente tesis aborda el estudio de un conjunto de sistemas contables, concretamente los de países pertenecientes a la UE, con el objetivo de descubrir la existencia de patrones comunes de desarrollo y de establecer una clasificación empírica de los sistemas contables en base a las prácticas contables existentes actualmente. De esta forma, esperamos arrojar alguna luz sobre sus diferencias y similitudes de cara a la posible armonización de los mismos. En resumen, nuestro trabajo, a lo largo de los diferentes capítulos en los que se desarrolla, pretende aportar a la investigación en contabilidad pública internacional: 1) una visión actualizada de los procesos de modernización contable en su dimensión doméstica o nacional y del contexto en el que se han desarrollado; 2) una visión del grado de internacionalización de la contabilidad pública a través de la labor normalizadora e investigadora; 3) una caracterización de los entornos en que se ubican tanto los sistemas contables centrales como locales; 4) una aproximación a la problemática de la armonización contable en el sector público; 5) un análisis comparado de los sistemas contables europeos en base a la normativa actual y, 6) una clasificación empírica de los sistemas contables basada en las prácticas contables.La metodología empleada a lo largo del estudio para el análisis de de la información contable pública consiste en el empleo de diferentes herramientas como el modelo de contingencia y las técnicas de análisis multivariante. El uso del primero nos permite la obtención de un patrón básico de desarrollo de las reformas contables en base a los factores del entorno. Las segundas son empleadas con carácter general por los investigadores en contabilidad internacional para la clasificación de sistemas contables
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