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              <p>We present a detailed manual for a pragmatic, i.e. meaning-based, method for the information-structural analysis of naturally attested data, which is built on the idea that for any assertion contained in a text (or transcript of spoken discourse) there is an implicit Question under Discussion (QUD) that determines which parts of the assertion are focused or backgrounded (and which ones are non-at-issue, i.e. not part of the assertion at all). We formulate a number of constraints, which allow the analyst/annotator to derive QUDs from the previous or upcoming discourse context, and demonstrate the method using corpus examples (of French, German, and English). Since we avoid making reference to language-specific morphosyntactic or prosodic properties, we claim that our method is also cross-linguistically applicable beyond our example languages.</p>
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