CAPITULO III. METODOLOGÍA PARA LA DETERMINACIÓN DE LOS PRECIOS DE TRANSFERENCIA
3.1. El Análisis Funcional
3.1.1. Como seleccionar empresas comparables
Rank Suffix Meaning %
1 s, es plurals 31
2 ed past-tense verbs 20
3 ing verb form/present participle 14
4 ly characteristic of 7
5 er, or person connected with 4
6 ion, tion, act, process 4
ation, ition
7 ible, able can be done 2
8 al, ial having characteristics of 1
9 y characterized by 1
10 ness state of, condition of 1
11 ity, ty state of 1
12 ment action or process 1
13 ic having characteristics of 1
14 ous, eous, ious possessing the qualities of 1
15 en made of 1
16 er comparative 1
17 ive, ative, itive adjective form of a noun 1
18 ful full of 1
19 less without 1
20 est superlative 1
All other suffixes (approximately 160) accounted for only 7% of the words.
Phonics From A to Z © Wiley Blevins, Scholastic Teaching Resources
Homophones
◆ Homophones are words that sound the same but have different meanings and spellings. Each homophone contains the same number of
phonemes but different graphemes. The spellings of homophones are critical because they provide clues to the word’s meaning.
◆ Homophones can be taught as early as first grade. Some of the simplest homophones students will encounter are listed here. It is helpful to have children write and read these words in multiple contexts.
Syllabication
◆ A syllable is a unit of pronunciation. Each syllable contains only one vowel sound.
Finding the vowels in a word is an important starting point for breaking it apart by syllables.
However, each syllable may have more than one vowel letter. For example, the word boat contains one vowel sound, therefore one syllable. However, the vowel sound is represented by the vowel digraph oa.
◆ Whether a group of letters forms a syllable depends on the letters that surround it (Adams, 1990). For example, the letters par form a syllable in the word partial but not in the word parade.
◆ One syllable in a multisyllabic word receives more emphasis or stress. The vowel sound in this syllable is heard most clearly. Stress is indicated in dictionary pronunciation keys by
aloud/allowed Homophones for Instruction
Phonics From A to Z © Wiley Blevins, Scholastic Teaching Resources
accent marks. In addition to one primary accent, some words have one or more secondary accents.
Vowels in unstressed syllables become schwas (/ /). Generally, in words with prefixes and suffixes, the prefix or suffix forms a separate syllable and the accent falls on the root or base word. In compound words, the accent generally falls on or within the first word. The accent in most two-syllable words falls on the first syllable.
◆ To decode multisyllabic words, children must be able to divide words into recognizable chunks.
Some readers develop a sense of syllabication breaks independently through their exposures to print, while others have great difficulty and need instruction (Just and Carpenter, 1987). For some
children, their phonics skills break down when confronted by multisyllabic words because they cannot readily identify syllable boundaries (Eldredge, 1995).
◆ Children need training in dividing words according to syllables. They must first
understand how to figure out the vowel sound in one-syllable words. (Teach them common one-syllable spelling patterns such as CVC and CVCe.) Then they must understand that a syllable has only one vowel sound, but that vowel sound may be spelled using more than one vowel.
◆ Children can use syllabication strategies to approximate a word’s pronunciation. This approximation is generally close enough for the reader to recognize the word if it is in the reader’s speaking or listening vocabularies. This is another reason why developing children’s speaking and listening vocabularies and combining the development of background
knowledge with vocabulary instruction are so critical.
◆ Some words can be divided in more than one way. For example: treat-y, trea-ty, tr-ea-ty.
However, the fewer the chunks, the easier it is to decode the word.
◆ Traditional syllabication strategies can be ineffective. For example, clapping syllables doesn’t work because the child has to already know the word in order to clap the syllables (Johnson and Bauman, 1984). Likewise, memorizing countless syllabication rules has little effect on a child’s ability to decode multisyllabic words. (Note: syllabication and syllabification are synonymous terms.)
◆ Few syllabication generalizations are very useful to children, but some are worth pointing out. These include the following (Chall and Popp, 1996). State them in simple, clear terms; focus on their application, not their recitation.
1. If the word is a compound word, divide it between the two smaller words. If either or both of the smaller words have more than one syllable, follow the syllabication generalizations below.
2. Inflectional endings such as ing, er, est, and ed often form separate syllables. The remaining portion of the word is the root or base word. Looking for these and other
Phonics From A to Z © Wiley Blevins, Scholastic Teaching Resources
meaning units in words is known as morphemic analysis. A morpheme is a meaning unit. There are free morphemes—whole words that can stand alone and cannot be divided into other meaning units (base words). And there are bound morphemes—
word parts that cannot stand alone and must be combined with a free morpheme (suffixes and prefixes). Bound morphemes alter the meaning of the free morphemes to which they are attached (EXAMPLE: un + happy = unhappy).
3. When two or more consonants appear in the middle of a word, divide the word between them (CVC•CVC) (EXAMPLE: basket). Then try the short sound for the vowel in the first syllable. This generalization does not apply if the two consonants form a digraph such as ch, tch, ph, sh, or th. These digraphs cannot be separated across syllable boundaries.
4. When only one consonant appears between two vowels, divide the word before the consonant. Then try the long sound of the first vowel (EXAMPLES: tiger, pilot). This works about 55% of the time. If a recognizable word is not formed using the long sound, divide the word after the consonant and try the short sound for the first syllable (EXAMPLES: exit, second). This works about 45% of the time.
5. When a two-syllable word ends in a consonant plus le, the consonant and le form the last syllable. If the preceding syllable ends in a consonant, try the short sound of the vowel (EXAMPLES: wiggle, sample). If the preceding syllable ends with a vowel, try the long sound of the vowel (EXAMPLES: table, bridle).
6. When a two-syllable word ends in a consonant plus re, the consonant and re form the last syllable. If the preceding syllable ends with a vowel, try the long sound of that vowel (EXAMPLE: acre).
7. Never break apart vowel digraphs or diphthongs across syllable boundaries.
◆ There are six basic syllable spelling patterns in English that children should be familiar with (Moats, 1995):
1. closed: These syllables end in a consonant. The vowel sound is generally short (EXAMPLES: rab bit, nap kin).
2. open: These syllables end in a vowel. The vowel sound is generally long (EXAMPLES: tiger, pilot).
3. r-controlled: When a vowel is followed by r, the letter r affects the sound of the vowel.
The vowel and the r appear in the same syllable (EXAMPLES: bird, turtle).
4. vowel team: Many vowel sounds are spelled with vowel digraphs such as ai, ay, ea, ee, oa, ow, oo, oi, oy, ou, ie, and ei. The vowel digraphs appear in the same syllable (EXAMPLES: boat, explain).
5. vowel–silent e: These syllables generally represent long-vowel sounds (EXAMPLES: compete, decide).
Phonics From A to Z © Wiley Blevins, Scholastic Teaching Resources
6. consonant + le: Usually when le appears at the end of a word and is preceded by a consonant, the consonant + le form the final syllable (EXAMPLES: table, little). The chart at right shows consonant + le words that can be used for instruction.
◆ Begin syllabication instruction in first grade by pointing out compound words, words with double consonants, and words with common prefixes and suffixes such as un-, re-, -s, -es, -ing, and -ed. In later grades, focus instruction on additional prefixes and suffixes, as well as common base words. Having children practice recognizing common syllabic units is beneficial.
◆ Teach syllabication strategies using known words, then provide ample opportunities for students to apply each strategy in context.
◆ Most dictionaries divide words according to how the word should be hyphenated when it’s breaking across lines. This sometimes has little to do with the division of the word into its syllables for pronunciation. Therefore, use dictionaries with caution.
35 Quick-and-Easy Phonics and Word Analysis Games
Many wonderful educational games and activities providing phonics practice are available from educational supply companies. But you can prepare countless simple and engaging activities yourself. Here are some of the easiest and best activities I have used, or collected, over the years.
1
Sound BingoMake copies of a 5-square-by-5-square Bingo game board. Use the letters that follow to fill in the cards: Game 1: b, c, d, f, g, h, l, m, n, p, s, t; Game 2: l, t, s, k, n, g, sh, f, p. Use each letter at least twice per game board (see illustration). Put the letters in a different order for each card. Also place picture cards in a bag. The picture names must contain the sounds that the letters represent. Sound Bingo is played just like regular Bingo.
Before the game begins, give each player a game board and ample space markers. The caller (teacher) draws one picture card from the bag and displays it. If a player’s game board contains the letter that begins the picture’s name, he or she places a marker over the space. The first player to get five markers in a row either vertically,
horizontally, or diagonally, yells “Sound Bingo!” The player then states aloud the letter and sound it stands for as the caller checks it against the picture cards drawn from the bag. If these match, the player wins. Players then clear their boards, the
bubble Consonant + Words
Phonics From A to Z © Wiley Blevins, Scholastic Teaching Resources
picture cards go back in the bag, and a new game begins. (Game 2 is played in the same way but focuses on ending sounds.)
2
Living WordsWrite on large note cards letters or spellings you want to review. Distribute one card to each student. Then have three students stand in front of the class. Ask them to stand in a sequence that forms a word. Each group must determine its word. For example, you might call on the students with the s, u, and n cards. When the students have formed the word sun, ask a volunteer to read aloud the word. Show children how to blend the word. Continue by forming a new word or substituting letters in the existing word (for example, have the student with the b card replace the student with the s card and blend the new word formed).
3
Change-a-LetterWrite an incomplete sentence on the chalkboard, such as “I like to pet my _____.”
Then write a word that is one letter away from being the correct answer, such as cab.
Ask a volunteer to change one letter in the word to form a word that will complete the sentence. Have the student write the word on the blank. (cat) Continue with other incomplete sentences and change-a-letter words.
4
Spin It!Cut out three spinners and dials (see illustration). On the outside edge of the first spinner write the letters t, b, c, d, f, h, m, p, r, and s. On the outside edge of the second
spinner, write the letters a, e, i, o, and u two times. On the outside edge of the third spinner, write the letters m, n, t, b, p, d, and g. Paste the spinners in sequence on a piece of tagboard or the inside of a folder. Using a brass fastener, attach the dials to the spinners. Then have each student spin all three spinners. If a word can be formed, the student writes the word on a sheet of paper.
Each word is worth one point. Students can continue until they’ve formed five words, or they can challenge each other to see who can form the most words. As the year progresses, replace the short-vowel spellings with long-vowel spellings, and the
consonants with clusters and digraphs.
5
Phonogram Families Distribute letter cards to each student. On each letter card write a consonant, cluster, or digraph. Then display a phonogram card.Students come to the front of the classroom if they’re holding a card that when
combined with the phonogram card can form a word. These are members of this phonogram’s “family.” Invite each student to place his or her card in front of the phonogram card and blend aloud the word formed.
6
Build ItDraw a picture of a house or pyramid on a sheet of paper. Divide the house or pyramid into smaller segments, such as squares or rectangles. Make enough copies of the page for each student to have one. Then make several sets of word-building cards. On each card, write a consonant, cluster, digraph, vowel, or phonogram, depending on the phonics skills you are reviewing. Make enough cards for each so that many words
Phonics From A to Z © Wiley Blevins, Scholastic Teaching Resources
can be formed. Now divide the class into small groups, distribute a pyramid page to each child, and place a set of cards facedown on the table or floor in front of each group.
One at a time, each student in the group draws a set of five cards and builds as many words as possible. The student writes each word in one segment of the house or pyramid, or colors in one segment for each word. The student who builds (completes) the house or pyramid first wins.
7
Sound CheckersWrite a word on each square of an old checkerboard. Each word should contain a spelling that you want children to review.
The game is played just like checkers, except player must read the word on each space he or she lands on. If a player cannot read the word, he or she returns to the original space.