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This paper investigates Arab EFL learners' acquisition of modal verbs. The study used a questionnaire, which comprises two versions, testing students' mastery of modals at the levels of both recognition and production. The questionnaire was distributed to 50 English major university students who had studied English for 12-14 years and who had scored 500 or more on the TOEFL. The findings of the study show that the overall performance of the subjects in the study was quite low. The study established a hierarchy of difficulty and identified the major causes of difficulty in the use of modals.
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100%
EN
This paper investigates Arab EFL learners’ acquisition of modal verbs. The study used a questionnaire, which comprises two versions, testing students’ mastery of modals at the levels of both recognition and production. The questionnaire was distributed to 50 English major university students who had studied English for 12-14 years and who had scored 500 or more on the TOEFL. The findings of the study show that the overall performance of the subjects in the study was quite low. The study established a hierarchy of difficulty and identified the major causes of difficulty in the use of modals.
EN
This paper discusses some word order inconsistencies found in present-day English and argues that these may be explained by natural processes in first language acquisition. English is usually assumed to have lost its verb-second (V2) properties in the Middle English period, but the paper argues that English should be considered a mixed V2 grammar, as subject-auxiliary inversion is still a syntactic requirement in all questions and a type of inversion also marginally appears in certain declaratives (with informationally light verbs). Discussing word order variation across Germanic V2 languages as well as some acquisition data, the paper develops an approach to language acquisition and change which is based on micro-cues expressed in the input. This means that there are many types of V2 grammars, which distinguish between different clause types, patterns of information structure, and natural classes of categories. In this model, historical gradualism is seen as successive changes affecting one micro-cue at a time, and the mixed V2 property of English is considered to represent no exceptional case, simply a somewhat more restricted V2 grammar than that of the other Germanic languages.
PL
Wartość godziwą wprowadzono do rachunkowości stosunkowo niedawno. Jest to kwota, za jaką dany składnik aktywów mógłby zostać wymieniony, a zobowiązanie uregulowane na warunkach transakcji rynkowej. Chociaż założenia tej metody są słuszne, to jednak w praktyce szacowanie wartości godziwej nierzadko okazuje się trudne i niejednoznaczne. Zgodnie z obowiązującymi przepisami wycena aktywów i zobowiązań według wartości godziwej konieczna jest także w celu ustalenia tzw. wartości firmy przy transakcjach przejęcia innej jednostki lub jej zorganizowanej części. Celem artykułu jest wskazanie, jak bardzo może się różnić wycena bilansowa od wartości godziwej poszczególnych elementów bilansu przygotowana na potrzeby przejęcia innej jednostki. Które elementy charakteryzują się największymi rozbieżnościami i z czego to wynika? Odpowiedzi na te pytania dostarczą dane dotyczące transakcji przejęcia Kredyt Banku S.A. przez BZ WBK S.A. W pracy wykorzystano analizę porównawczą danych finansowych.
EN
The fair value was introduced into the accounting relatively recently. It is the amount for which an asset could be exchanged, or a liability settled at arm’s length transaction. Assumptions for this method are correct, but in practice, the estimation of fair value often proves difficult and ambiguous. In accordance with current regulations, valuation of assets and liabilities at fair value is also necessary to establish the so-called “goodwill” for transactions of acquisition of another company or its organized part. The aim of the article is to show how much a balance sheet valuation can differ from a fair value of the individual elements of a balance sheet prepared for the purpose of acquisition of another company. Which elements have the highest disparities and what is their source? An answer to these questions will be found in the data regarding the acquisition of Kredyt Bank SA by BZ WBK SA. The study was based on a comparative analysis of financial data.
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EN
Objective – The author discusses tests and implementation of VTLS/Virtua ILS acquisition module in Gdansk University Library and presents basic elements of the module and their application. The discussion is followed with a list of changes introduced in Acquisition and Cataloging Divisions as a result of the module implementation. Methodology – Presented information, opinions and postulates are based on the experience of the Library staff acquired during the tests and regular work with the module implemented in the production database. Results and conclusions – Automation of acquisition tasks increases the efficiency of work and requires certain organizational rearrangement as these tasks involve shared cataloging in the union database and cataloging on-a-fly titles ordered from the vendors. Moreover, the implementation of VTLS/Virtua acquisition module requires it to be adjusted to Polish procedures of ordering and recording new acquisitions and managing the library budget.
PL
Teza/cel – Celem artykułu jest przedstawienie procesu testowania i wdrażania modułu gromadzenia systemu VTLS/Virtua w Bibliotece Uniwersytetu Gdańskiego (BUG), omówienie głównych elementów modułu i sposobu ich zastosowania. Wskazano również zmiany organizacyjne wprowadzone w Oddziałach Gromadzenia i Opracowania w konsekwencji wdrożenia modułu. Metody badań – Przedstawione informacje, opinie i postulaty oparte są na praktycznych doświadczeniach pracowników BUG zebranych podczas testowania modułu oraz pracy z nim w bazie produkcyjnej. Wyniki i wnioski – Komputeryzacja działań związanych z gromadzeniem zbiorów zapewnia wyraźne zwiększenie efektywności pracy, a ze względu na włączenie w ich zakres również czynności związanych z kopiowaniem opisów bibliograficznych z NUKAT lub sporządzaniem i wprowadzaniem skróconych opisów bibliograficznych zamawianych dokumentów wymaga też pewnych zmian organizacyjnych w bibliotece. Użytkowanie modułu gromadzenia systemu VTLS/Virtua wiąże się również z koniecznością jego dostosowania do procedur zamawiania i rejestrowania nabytków oraz zarządzania budżetem obowiązujących w polskich bibliotekach.
EN
The aim of the article was to classify and explain the concepts connected with the broadly understood restructuring of enterprises. Within the restructuring process the following ways have been mentioned: consolidations, mergers, acquisitions, divestitures and spin-offs. Acquisitions have been divided into takeovers and buyouts. Takeovers have been divided into friendly and hostile ones. Also waves of restructuring actions have been described that have taken place in the USA since 1897 up to modern times.
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