Whereas the Simple Future behaves quite similarly in both languages, conveying temporal information of posteriority that may be strongly constrained by modal and aspectual factors, the periphrastic construction differs considerably in Spanish and in European Portuguese. the Futuro Simple / Futuro Simples (Simple Future) and the structure ir (‘go’) a / ir (‘go’) + Infinitive. The primary goal of this paper is to establish a comparison between the two most important forms that express futurity in Spanish and in European Portuguese, viz.

In other words, tense of a verb encompasses both the trichotomy of past/present/future and the dichotomy of anterior/non-anterior. Reexamining the previous approaches, the present study reveals that tense, in addition to representing the reference and speech situations in the form of the trichotomy of present/past/future, represents the reference and event situations as well. In all these functions, the morpheme of '-te/-de' represents the anterior tense. Participles, as independent words, are present in the structures of deverbal adjectives, perfect verbs, passive verbs, complex predicates, and attributive expressions.

The authors emphasize the significance of the reference situation in determination of grammatical tenses by referring to the function of temporal adverbs and participles. For this reason, the present study proposes the term the anterior tense as a substitute for the perfect aspect. Since this concept does not entail the completeness of the event, referring to it as 'perfect' would be inaccurate. In other words, this indicates the continuing relevance of a previous situation. Taking into consideration the reference-, event-, and speech points, the study shows that the reference point comes necessarily after the event point in the case of the present-and the past perfect as well as their variants. Examining the concept of tense and aspect along with their definitions, the present study argues that what is often referred to as the perfect aspect in Persian is essentially a temporal concept. Present-and past perfect paradigms are commonly thought of as having the perfect aspect.

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