Alors que toutes les langues romanes connaissent les deux types de topicalisation à gauche : le topique suspendu (HT, dans les propositions principales) et la dislocation gauche (LD, dans les propositions principales et les subordonnées), quelques dialectes occitans (et peut-être quelques dialectes italiens) se distinguent en présentant aussi un topique suspendu enchâssé. Cet article met en évidence les difficultés soulevées par les analyses antérieures, notamment celle de Sauzet (1989) qui suppose qu’un rôle prédicatif spécifique légitime ce type de topique et (...) celle de Lahne (2005) qui postule que le topique n’est pas enchâssé. Nous montrons que, en Occitan, la tête fonctionnelle la plus à gauche (FORCE° de Rizzi 1997) porte un trait (déclaratif) fort qui attire le DP topicalisé dans la périphérie gauche de la proposition. La force de ce trait est ainsi paramétrée, ce qui permet de faire des prédictions typologiques intéressantes. (shrink)

Ce texte présente une réflexion générale sur la pertinence catégorielle en la rapprochant de questionnements relatifs au recueil et à l’analyse des données en dialectologie. Cet article se poursuit en proposant, par l’étude d’un corpus constitué de plus de 178 000 formes lexicales issues des Atlas linguistiques et ethnographiques de la France par régions, la description globale des découpages catégoriels effectifs en domaine occitan, concernant l’ensemble des animaux domestiques. Les dénominations dialectales du système notionnel des ânes constituent une étude (...) de cas sur laquelle ce travail se conclue. (shrink)

Dans cet article, nous examinerons quelques aspects de la syntaxe du sujet dans les dialectes occitans du Piémont occidental, dans les dialectes francoprovençaux du Piémont occidental et du Val d’Aoste, y compris les parlers de Celle di Faeto (francoprovençal) dans les Pouilles et de Guardia Piemontese (occitan) en Calabre : l’existence de clitiques sujets, l’absence de l’accord entre verbe et sujet post-posé, l’inversion du verbe et du clitique sujet dans les constructions interrogatives. Toutes ces propriétés morphosyntaxiques qui apparaissent dans (...) les dialectes occitans et francoprovençaux caractérisent également les autres dialectes de l’Italie septentrionale (Bracco, Brandi et Cordin 1985, Poletto 1993, 2000, Rizzi 1986). En revanche, les dialectes occitans et francoprovençaux ne forment pas un groupe identifiable d’une manière univoque, mais ils se subdivisent en typologies grammaticales différentes. (shrink)

Using a sample of Chinese to-be-listed firms during the period of 2006–2012, this study examines the influence of CEO-auditor dialect sharing (CADS) on pre-IPO audit quality and further investigates the moderating effects of auditor reputation and audit firm industry specialization. On the basis of information in personal identification cards, this study hand-collects data about CADS, and then provides strong and consistent evidence to show that CADS is significantly positively related with discretionary accruals (the inverse proxy for audit quality), suggesting (...) that CADS leads to the collusion between the CEO and the signing auditors, elicits pre-IPO earnings management, and eventually impairs pre-IPO audit quality. Moreover, both auditor reputation and audit firm industry specialization attenuate the positive effect of CADS on discretionary accruals. Furthermore, sensitivity tests suggest that above findings are robust to different measures of CADS and discretionary accruals, and above conclusions still stand after controlling for the endogeneity. Lastly, the findings using the post-IPO sample further validate the negative association between CADS and pre-IPO audit quality. (shrink)

August Fick, ‘Hesiods Gedichte in ihrer ursprünglichen fassung und sprachform wiederhergestellt, mit einem anhange über die versabzählung in den homerischen epen.’ Göttingen, 1887. 4 m.‘Die ursprüngliche sprachform und fassung der hesiodischen Theogonie.’ Bezzenberger's Beiträge zur kunde der indogermanischen sprachen, xii. 1. ‘Die ursprüngliche sprachform der homerischen hymnen.’ 1b. ix. pp. 195–246.

Using the original information from the identification cards of CEOs and signing auditors to hand-collect the data on CEO–auditor dialect connectedness (_CADC_), we examine the effect of _CADC_ on audit opinion shopping (_AOS_), and further investigate the moderating effect of auditor reputation. Using a sample of Chinese listed firms during the period of 2007–2019, our findings reveal that the likelihood of _AOS_ is significantly higher for firms with _CADC_ than for their counterparts. This finding suggests that _CADC_ impairs auditor (...) independence and triggers _AOS_. Moreover, the effect of _CADC_ on _AOS_ is less pronounced for _BIG10_-audited firms than for non-_BIG10_-audited firms, implying that auditor reputation attenuates the relation between _CADC_ and _AOS_. Furthermore, the above findings are robust to alternative proxies for _CADC_ and _AOS_, and our conclusions are still valid after using the Heckman two-stage regressions, the propensity score matching approach, the change model method and the regression discontinuity design to control for the endogeneity issue. Lastly, the impact of _CADC_ on _AOS_ stands only for engagement auditors, but not for review auditors. Overall, our study enriches the existing literature on _AOS_ and auditor independence. (shrink)

The relevance of the work is determined, first of all, by a new perspective on the speech variability analysis depending on the influence of selected extralingual factors: gender, ethnicity, social status and age, which, of course, corresponds to the current state of the linguistic development and growing interest in disclosure of the influence of social factors on the functioning of language in different territories, as well as the application of an ecolinguistic approach to the analysis of Pittsburgh dialect sociolinguistic (...) differentiation. Second, our study is quite interesting in response about the sociocultural role importance of the Pittsburgh dialect in the overall linguistic picture of the United States of America. The aim of the work is to determine the main parameters of the concept of “language behaviour of Pittsburgh residents” and to establish patterns of language unit’s variation of the Pittsburgh dialect in accordance with the impact on their functioning of extralingual factors: gender, ethnicity, social status and age. The language behaviour of Pittsburgh residents is due to the influence of non-linguistic factors. The functioning of speech in this area, the implementation of phonetic processes and lexical units in communication directly depends on the social impact on speech. The novelty of the study is that for the first time on the material of the modern Pittsburgh dialect the regularities of variation of language mean of phonetic and lexical levels from the point of view of ecolinguistic approach to studying sociolinguistic differentiation of speech of Pittsburgh dialects speakers are determined. An analytical study was conducted and the variation of certain language tools used by Pittsburgh speakers according to their social affiliation was established. (shrink)

Teachers of children of all ages are enjoined by the National Curriculum for English to develop their pupils’ ability to write in standard English. This study explores the implications of these injunctions by examining the use of non-standard dialect grammar in the writing of 362 texts written by pupils of 11 an 15 years of age. It is established that most of the forms used are found in all four of the geographical regions sampled. The grammatical features of these (...) non-standard dialects and the frequency with which they occur are itemised and compared with a study of spoken English based on the same corpus. There is found to be considerable overlap between these and other recent studies of non-standard dialects in schools, although non-standard dialects are used more widely in speech than in writing. (shrink)

Listeners are able to quite accurately distinguish between different dialects of their native language, but little is known about the process of dialect identification and the phonetic cues listeners use to identify someone's regional origin. This study examines how different segments, acoustic between-dialect distance, and the listeners' knowledge about a dialect contribute to this process. Native speakers of Grison and Zurich German were asked to categorize isolated words spoken by eight speakers of Grison and eight speakers of (...) Zurich German. Stimuli contained either none, one, or two segmental cues to regional origin. The presence of one dialect-specific segment was enough to allow for an identification rate well above chance. Sensitivity measures and analysis of reaction time showed that the two dialect groups largely relied on the same segmental cues. Acoustic distance to the other dialect, quantified as Euclidean distance in the F1×F2 vowel space, generally facilitated dialect identification, but interacted with native speakers' general knowledge about the dialects: In segments which listeners explicitly associate with one of the two dialects, acoustic distance facilitated dialect recognition to a larger extent than in segments listeners are not aware of dialectal variation. The results suggest that, depending on the prior knowledge about a dialect, acoustic variation is weighted differently. Further analysis showed that Zurich listeners were more sensitive to the dialect differences, responded faster, and presented a more-marked own-dialect response bias than Grison listeners. These findings are in line with the status of Grison German as a marked and Zurich German as a neutral dialect and suggest that, depending on their own dialect's status, listeners used different decision strategies. (shrink)