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Is the word elaborar the same in Brazilian and European Portuguese?

Yes

The word "elaborar" is semantically, grammatically, and orthographically identical in both Brazilian and Continental Portuguese. The only differences are in pronunciation. Brazilian Portuguese tends to have more open, clearly articulated vowels. In Continental Portuguese, unstressed vowels are often "reduced" or swallowed, meaning the unstressed syllables in "elaborar" may sound much more clipped or subtle to an untrained ear.

Brazilian Portuguese Examples

  1. Precisamos elaborar um novo plano de marketing. (We need to develop a new marketing plan.)
  2. O cientista conseguiu elaborar uma teoria complexa. (The scientist managed to formulate a complex theory.)
  3. Você pode elaborar mais esse seu argumento? (Can you elaborate more on this argument of yours?)
  4. A empresa está elaborando um relatório de sustentabilidade. (The company is preparing a sustainability report.)
  5. Eles estão elaborando uma estratégia para o jogo. (They are working out a strategy for the game.)

Continental Portuguese Examples

  1. É necessário elaborar um novo plano de marketing. (It is necessary to develop a new marketing plan.)
  2. O cientista conseguiu elaborar uma teoria complexa. (The scientist managed to formulate a complex theory.)
  3. Podes elaborar mais esse teu argumento? (Can you elaborate more on this argument of yours?)
  4. A empresa está a elaborar um relatório de sustentabilidade. (The company is preparing a sustainability report.)
  5. Estão a elaborar uma estratégia para o jogo. (They are working out a strategy for the game.)