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The valuation of IT companies in early stages is interesting given that at this stage they do not have sufficient financial information, in addition to containing a high participation of intangibles. This makes it difficult to obtain investment since valuation methods based on financial information are difficult to apply. Therefore, the objective of this paper is to identify which are the main variables that influence the contributions of capital to be received by entrepreneurs in startups in the technology sector in Uruguay. The methodology used is based on a non-experimental research of a qualitative and exploratory nature. The main variables taken into account by investors are identified through in-depth interviews, conducted with some market referents in order to explore the answers obtained in eight startup companies in Uruguay. As a result, relevant variables for investors when investing in IT companies are presented. [ABSTRACT FROM AUTHOR]

The phenomena of yeísmo, rehilamiento and devoicing are certainly constitutive of Uruguayan Spanish. In the past, many studies have analyzed these phenomena focusing on both the synchronic and the diachronic perspectives of language analysis. However -and as indicated by the specialized literature - there still have not been systematic attempts to evaluate - globally and critically - previous studies and their findings. This paper provides a critical review of studies addressing yeísmo, rehilamiento and devoicing in Uruguayan Spanish. Our focus is on the historical description of these processes, their current status in the phonological system of Uruguayan Spanish and the social attitudes attached to them. This allows us to contribute to the history of the Spanish language in Uruguay, but also to provide a local view of a phonological and phonetic process that is by definition complex and that has for a long time accompanied the phonological evolution of Spanish. On the other hand, providing a critical review of the literature also allows us to identify and evaluate previous contributions, theoretical and methodological limitations and future research areas. In turn, this will help us achieve a better understanding of these phenomena. [ABSTRACT FROM AUTHOR]