-
1 divided
<tech.gen> (e.g. scale, distance, angle, flow) ■ geteilt -
2 finely divided
<tech.gen> ■ feingeteilt -
3 split
split
1. verbpresent participle splitting: past tense, past participle split)1) (to cut or (cause to) break lengthwise: to split firewood; The skirt split all the way down the back seam.) rajar2) (to divide or (cause to) disagree: The dispute split the workers into two opposing groups.) dividir
2. noun(a crack or break: There was a split in one of the sides of the box.) grieta, raja- split second
- splitting headache
- the splits
split1 n raja / hendidurasplit2 vb1. partir2. rajarsemy trousers split when I bent down al agacharme, se me rajó el pantalón3. dividir / repartirtr[splɪt]1 (crack, cut, break) grieta, hendidura, raja3 (division - gen) división nombre femenino, ruptura, cisma nombre masculino; (- in politics) escisión nombre femenino, cisma nombre masculino, ruptura4 (division, sharing out) reparto2 (divided - gen) dividido,-a; (- in politics) dividido,-a, escindido,-a1 (crack, break) agrietar, hender; (cut) partir2 (tear - garment) rajar, desgarrar; (- seam) descoser3 SMALLPHYSICS/SMALL (atom) desintegrar4 (divide, separate) dividir (up, -); (political party etc) dividir, escindir5 (share) repartir, dividir■ we had to split the prize money between 10 people tuvimos que repartir el premio entre 10 personas1 (crack) agrietarse, henderse, rajarse; (in two parts) partirse2 (tear - garment) rajarse, desgarrarse; (- seams) descoserse3 (divide - gen) dividirse (up, -); (- in politics) dividirse, escindirse4 familiar (tell tales) acusar, soplar, chivarse (on, de)\SMALLIDIOMATIC EXPRESSION/SMALLin a split second en una fracción de segundo, en menos de un segundoto do the splits abrir las piernas en cruzto split hairs rizar el rizo, buscarle tres pies al gatoto split one's head open romperse la crisma, partirse la crismato split one's sides laughing partirse de risa, troncharse de risato split the difference partir la diferenciacream split / jam split pastelito relleno de nata / pastelito relleno de mermeladasplit decision decisión nombre femenino no unánimesplit infinitive SMALLLINGUISTICS/SMALL infinitivo con un adverbio intercalado entre el "to" y el verbosplit peas guisantes nombre masculino plural secossplit pin chavetasplit personality desdoblamiento de personalidadsplit ring llaverosplit shift horario partido1) cleave: partir, henderto split wood: partir madera2) burst: romper, rajarto split open: abrir3) divide, share: dividir, repartirsplit vi1) : partirse (dícese de la madera, etc.)2) burst, crack: romperse, rajarsesplit n1) crack: rajadura f2) tear: rotura f3) division: división f, escisión fadj.• dividido, -a adj.• grieta adj.• hendido, -a adj.• partido, -a adj.• raja adj.• separarse adj.n.• cisma s.m.• despatarrada s.f.• división s.f.• hendedura s.f.• hendidura s.f.• quebraja s.f.• raja s.f.• rendija s.f.• resquebrajadura s.f.• ruptura s.f.pret., p.p.(Preterito definido y participio pasivo de "to split")v.(§ p.,p.p.: split) = cachar v.• cascar v.• desdoblar v.• dividir v.• escindir v.• grietarse v.• hender v.• partir v.• resquebrajar v.• tronchar v.splɪt
I
1)a) (in garment, cloth - in seam) descosido m; (- part of design) abertura f, raja f, tajo m (CS)b) (in wood, glass) rajadura f, grieta f2)b) ( break up) ruptura f, separación fc) (share-out, distribution)a six-way split would give everyone $1,500 — si se dividiera la suma en seis partes, cada uno se llevaría $1.500
3) splits plto do the splits — abrirse* completamente de piernas, hacer* el spagat (Esp)
4) ( bottle) (AmE) botella individual de vino o champán
II
1)2)a) ( divided)split decision — decisión f no unánime
split shift — horario m (de trabajo) partido or no corrido
b) ( in factions) dividido
III
1.
1)a) ( break) \<\<wood/stone\>\> partirto split the atom — fisionar or desintegrar el átomo
to split something in two/in half — partir algo en dos/por la mitad
b) ( burst)she split her head open — se partió or se abrió la cabeza
to split one's sides (laughing) — partirse or troncharse or desternillarse de risa
c) ( divide into factions) \<\<nation/church\>\> dividir, escindir2) (divide, share) \<\<cost/food\>\> dividirdo you want to split a bottle? — ¿nos tomamos una botella a medias?
2.
vi1) (crack, burst) \<\<wood/rock\>\> partirse, rajarse; \<\<leather/seam\>\> abrirse*, romperse*his bag split (open) — se le rompió or rajó la bolsa
2) \<\<political party/church\>\> dividirse, escindirse3) ( leave) (sl) abrirse* (arg), largarse* (fam)4) ( denounce) (BrE colloq)to split ON somebody — acusar or (Méx fam) rajar a alguien, chivarse de alguien (Esp fam)
•Phrasal Verbs:- split up[splɪt] (vb: pt, pp split)1. N1) (=crack) (in wood, rock) hendidura f, grieta f2) (=rift) ruptura f, escisión f•
there are threats of a split in the progressive party — se oyen voces or hay amenazas de escisión en el partido progresista3) (=division) división f•
the split between the rich and the poor — la división entre ricos y pobres•
a three- way split — una división en tres partes4)• to do the splits — (Gymnastics) hacer el spagat; (accidentally) abrirse completamente de piernas, espatarrarse *
5) (Culin)6) (Sew) (in skirt) abertura f2. ADJ1) (=cracked) [wood, rock] partido, hendido2) (=divided) dividido•
the party was split — el partido estaba escindido or dividido•
the votes are split 15-13 — los votos están repartidos 15 a 133. VT1) (=break) partir- split hairs- split one's sides laughing2) (=divide, share) repartir•
let's split the money between us — repartámonos el dinero•
to split sth into three parts — dividir algo en tres partes•
to split the vote — (Pol) repartirse los votos3) (fig) [+ government, group] dividir; [+ party] escindir, dividirthe dispute split the party — la disputa escindió or dividió el partido
4. VI1) (=come apart) [stone etc] henderse, rajarsethe jeans split the first time she wore them — los vaqueros se le abrieron por las costuras la primera vez que se los puso
2) (fig) [government, group] dividirse; [party] escindirse, dividirse3) * (=tell tales) chivatear **, soplar *to split on sb — chivatear contra algn **, soplar contra algn *
4) (esp US) * (=leave) largarse **, irse5.CPDsplit ends NPL — puntas fpl abiertas
split infinitive N — infinitivo en el que un adverbio o una frase se intercala entre "to" y el verbo
split personality N — personalidad f desdoblada
split pin N — (Brit) chaveta f, pasador m
split-screensplit screen N — pantalla f partida
split second N — fracción f de segundo
split-secondin a split second — en un instante, en un abrir y cerrar de ojos
split shift N — jornada f partida
split ticket N (US) —
•
to vote a split ticket — dar el voto fraccionado, votar a candidatos de diferentes partidos en la misma papeleta- split up* * *[splɪt]
I
1)a) (in garment, cloth - in seam) descosido m; (- part of design) abertura f, raja f, tajo m (CS)b) (in wood, glass) rajadura f, grieta f2)b) ( break up) ruptura f, separación fc) (share-out, distribution)a six-way split would give everyone $1,500 — si se dividiera la suma en seis partes, cada uno se llevaría $1.500
3) splits plto do the splits — abrirse* completamente de piernas, hacer* el spagat (Esp)
4) ( bottle) (AmE) botella individual de vino o champán
II
1)2)a) ( divided)split decision — decisión f no unánime
split shift — horario m (de trabajo) partido or no corrido
b) ( in factions) dividido
III
1.
1)a) ( break) \<\<wood/stone\>\> partirto split the atom — fisionar or desintegrar el átomo
to split something in two/in half — partir algo en dos/por la mitad
b) ( burst)she split her head open — se partió or se abrió la cabeza
to split one's sides (laughing) — partirse or troncharse or desternillarse de risa
c) ( divide into factions) \<\<nation/church\>\> dividir, escindir2) (divide, share) \<\<cost/food\>\> dividirdo you want to split a bottle? — ¿nos tomamos una botella a medias?
2.
vi1) (crack, burst) \<\<wood/rock\>\> partirse, rajarse; \<\<leather/seam\>\> abrirse*, romperse*his bag split (open) — se le rompió or rajó la bolsa
2) \<\<political party/church\>\> dividirse, escindirse3) ( leave) (sl) abrirse* (arg), largarse* (fam)4) ( denounce) (BrE colloq)to split ON somebody — acusar or (Méx fam) rajar a alguien, chivarse de alguien (Esp fam)
•Phrasal Verbs:- split up -
4 FJÖRÐR
(gen. fjarðar, dat. fjarðar; pl. firðir, acc. fjörðu), m. firth, inlet.* * *m., gen. fjarðar; dat. firði; pl. firðir, gen. fjarða: acc. fjörðu, mod. firði: [Swed.-Dan. fjord; North. E. and Scot. firth, frith; Engl. ford is a kindred word, but not identical]:—a firth, bay, a Scandin. word; but a small crescent-formed inlet or creek is called vík, and is less than fjörðr, hence the saying, fjörðr milli frænda, en vík milli vina, let there be a firth between kinsmen, but a creek between friends, denoting that kinship is not always so trustworthy as friendship: the allit. phrase, fjall ok fjörðr, vide fjall; freq. in Icel. and Scandin. local names combined with some other word expressing the shape, etc., Breiði-f., Mjófi-f., Djúpi-f., Grunni-f., Eyja-f., Lima-f. or Eylíma-f., Arnar-f., Alpta-f., Vatns-f., etc. In Icel. and old Scandin. countries the shore districts are freq. divided into counties, bearing the name of the firth, just as the inland is divided into dales; thus Eyja-f. and Skaga-f. denote both the firth and the county bordering on the firth. The western and eastern parts of Icel. are called Vest-firðir and Aust-firðir; in Norway a county is called Firðir; cp. Rb. 324 sqq., where over a hundred names of Icel. fjords are recorded, Landn. (Index), and the Sagas: fjarða-gol, n. a breeze blowing off a fjord, Fær. 203, Fms. iv. 302; fjarðar-botn, m. the bottom or head of a fjord, Eb. 188; fjarðar-horn, n. the creek at the head of a fjord, Gísl. 55, also freq. as a local name; fjarðar-íss, m. fjord-ice, Eb. 242, Bs. i. 327; fjarðar-kjöptr or fjarðar-minni, n. the mouth ( opening) of a fjord, Sturl. i. 121, Hkr. iii. 118; fjarðar-menn, m. pl. the inhabitants of a fjord county, Sturl. ii. 199. -
5 profit margin
Gen Mgtthe amount by which income exceeds expenditure. The profit margin of an individual product is the sale price minus the cost of production and associated costs such as distribution and advertising. On a larger scale, the profit margin is an accounting ratio of company income compared with sales. The profit margin ratio can be used to compare the efficiency and profitability of a company over a number of years, or to compare different companies. The gross profit margin or operating margin of a company is its operating, or gross, profit divided by total sales. The net profit margin or return on sales is net income after taxes, divided by total sales. -
6 ALDR
(gen. aldrs), m.1) age, life-time;sautján vetra at aldri, seventeen years of age;ungr at aldri, young;á ungum aldri, in (one’s) youth;á gamals aldri, in (one’s) old age;hniginn at aldri, in the decline of life;hniginn á efra aldr, stricken in years;á léttasta aldri, in the prime of life;lifa langan aldr, to enjoy a long life;nema, ræna e-n aldri, to take one’s life;týna (slíta) aldri, to lose one’s life;2) old age;vera við aldr, to be up in years;aldri farinn or orpinn, very old;3) long period, age (eptir marga vetr ok mikinn aldr);allan aldr, through all time, always;of aldr, um aldr (ok æfi), for ever and ever;after a negation, ever (þvílíka gersemi höfum vér eigi sét um aldr);hverr um aldr var svá djarfr, who ever was so bold?.* * *rs, pl. rar, m. [Ulf. alþs = αιών or Lat. aevum; Engl. old; Germ. alter], age, life, period, old age, everlasting time.1. age, life-time, Lat. vita, aetas; hniginn at aldri, stricken in years, Eg. 187; hniginn á aldr, advanced in years, Orkn. 216; ungr at aldri, in youth, Fms. iii. 90; á léttasta aldri, in the prime of life, v. 71; á gamals aldri, old, iii. 71; á tvítugs, þrítugs aldri, etc.; hálfþrítugr at aldri, twenty-five years of age, Eg. 84; vera svá aldrs kominn, at that time of life, Fs. 4; hafa aldr til e-s, to be so old, be of age, Fms. i. 30; ala aldr, to live, v. ala, Fs. 146; allan aldr, during the whole of one’s life, Ver. 45; lifa langan a., to enjoy a long life, Nj. 252.2. old age, senectus; aldri orpinn, decrepid, lit. overwhelmed by age, Fms. iv. 233, xi. 21; vera við aldr, to be advanced in years.3. manns aldr is now used = generation; lifa marga manns aldra, to outlive many generations: sometimes denoting a period of thirty to thirty-three years.4. seculum, aevum, an age, period; the time from the creation of the world is divided into six such ages (aldrar) in Rb. 134: cp. öld.5. eternity; in the phrase, um aldr, for ever and ever; mun ek engan mann um aldr ( no man ever) virða framar en Eystein konung, meðan ek lifi, as long as I live, Fms. vii. 147, Th. 25; af aldri, from times of yore, D. N. ii. 501; um aldr ok æfi, for ever and ever, Gþl. 251, N. G. L. i. 41. -
7 DAGR
(gen. dags, dat. degi; pl. dagar), m.1) day;at kveldi skal dag leyfa, at eventide shall the day be praised;dagr kemr upp í austri, sezt í vestri, the day rises in the east, sets in the west;öndverðr dagr, the early day, forenoon;miðr dagr, midday;hallandi dagr, declining day;at kveldi dags, síð dags, late in the day;sannr sem dagr, true as day;í dag, today;á (or um) daginn, during the day;sama dags, the same day;annan dag, the next day;annars dag, another day;hindra dags, the day after, tomorrow;dag frá degi, hvern dag frá öðrum, from day to day;dag eptir dag, day after day;nótt ok dag, night and day;dögunum optar, more times than there are days, over and over again;á deyjanda degi, on one’s death-day;2) pl., days, times;ef aðrir dagar (better days) koma;góðir dagar, happy days;3) esp. pl., lifetime;á dögum e-s, um daga e-s, in the days of, during or in the reign of;eptir minn dag, when I am dead (gaf honum alla sína eign eptir sinn dag);mátti hann eigi lengr gefa en um sína dagi, than for his lifetime;ráða (taka) e-n af dögum, to put to death.* * *m., irreg. dat. degi, pl. dagar: [the kindred word dœgr with a vowel change from ó (dóg) indicates a lost root verb analogous to ala, ól, cp. dalr and dælir; this word is common to all Teutonic dialects; Goth. dags; A. S. dag; Engl. day; Swed.-Dan. dag; Germ. tag; the Lat. dies seems to be identical, although no interchange has taken place]I. a day; in different senses:1. the natural day:—sayings referring to the day, at kveldi skal dag leyfa, at eventide shall the day be praised, Hm. 80 ; allir dagar eiga kveld um síðir; mörg eru dags augu, vide auga; enginn dagr til enda tryggr, no day can be trusted till its end; allr dagr til stefnu, Grág. i. 395, 443, is a law phrase,—for summoning was lawful only if performed during the day; this phrase is also used metaph. = ‘plenty of time’ or the like: popular phrases as to the daylight are many—dagr rennr, or rennr upp, and kemr upp, the day rises, Bm. 1; dagr í austri, day in the east, where the daylight first appears; dagsbrún, ‘day’s brow,’ is the first streak of daylight, the metaphor taken from the human face; lysir af degi, it brightens from the day, i. e. daylight is appearing; dagr ljómar, the day gleams; fyrir dag, before day; móti degi, undir dag, about daybreak; komið at degi, id., Fms. viii. 398; dagr á lopti, day in the sky; árla, snemma dags, early in the morning, Pass. 15. 17; dagr um allt lopt, etc.; albjartr dagr, hábjartr d., full day, broad daylight; hæstr dagr, high day; önd-verðr d., the early day = forenoon, Am. 50; miðr dagr, midday, Grág. i. 413, 446, Sks. 217, 219; áliðinn dagr, late in the day, Fas. i. 313; hallandi dagr, declining day; at kveldi dags, síð dags, late in the day, Fms. i. 69. In the evening the day is said to set, hence dag-sett, dag-setr, and dagr setzt; in tales, ghosts and spirits come out with nightfall, but dare not face the day; singing merry songs after nightfall is not safe, það kallast ekki Kristnum leyft að kveða þegar dagsett er, a ditty; Syrpuvers er mestr galdr er í fólginn, ok eigi er lofat at kveða eptir dagsetr, Fas. iii. 206, Ísl. Þjóðs. ii. 7, 8: the daylight is symbolical of what is true or clear as day, hence the word dagsanna, or satt sem dagr, q. v.2. of different days; í dag, to-day, Grág. i. 16, 18, Nj. 36, Ld. 76, Fms. vi. 151; í gær-dag, yesterday; í fyrra dag, the day before yesterday, Háv. 50; í hinni-fyrra dag, the third day; annars dags, Vígl. 23, Pass. 50. I; hindra dags, the hinder day, the day after to-morrow, Hm. 109; dag eptir dag, day after day, Hkr. ii. 313; dag frá degi, from day to day, Fms. ii. 230; hvern dag frá öðrum, id., Fms. viii. 182; annan dag frá öðrum. id., Eg. 277; um daginn, during the day; á dögunum. the other day; nótt ok dag, night and day; liðlangan dag, the ‘life-long’ day; dögunum optar, more times than there are days, i. e. over and over again, Fms. x. 433; á deyjanda degi, on one’s day of death, Grág. i. 402.β. regu-dagr, a rainy day: sólskins-dagr, a sunny day; sumar-dagr, a summer day; vetrar-dagr, a winter day; hátíðis-dagr, a feast day; fegins-dagr, a day of joy; dóms-dagr, the day of doom, judgment day, Gl. 82, Fms. viii. 98; hamingju-dagr, heilla-dagr, a day of happiness; gleði-dagr, id.; brúðkaups-dagr, bridal-day; burðar-dagr, a birthday.3. in pl. days in the sense of times; aðrir dagar, Fms. i. 216; ek ætlaða ekki at þessir dagar mundu verða, sem nú eru orðnir, Nj. 171; góðir dagar, happy days, Fms. xi. 286, 270; sjá aldrei glaðan dag (sing.), never to see glad days.β. á e-s dögum, um e-s daga eptir e-s daga, esp. of the lifetime or reign of kings, Fms.; but in Icel. also used of the lögsögumaðr, Jb. repeatedly; vera á dögum, to be alive; eptir minn dag, ‘after my day,’ i. e. when I am dead.γ. calendar days, e. g. Hvíta-dagar, the White days, i. e. Whitsuntide; Hunda-dagar, the Dog days; Banda-dagr, Vincula Petri; Höfuð-dagr, Decap. Johannis; Geisla-dagr, Epiphany; Imbru-dagar, Ember days; Gang-dagar, ‘Ganging days,’ Rogation days; Dýri-dagr, Corpus Christi; etc.4. of the week-days; the old names being Sunnu-d. or Drottins-d., Mána-d., Týs-d., Öðins-d., Þórs-d., Frjá-d., Laugar-d. or Þvátt-d. It is hard to understand how the Icel. should be the one Teut. people that have disused the old names of the week-days; but so it was, vide Jóns S. ch. 24; fyrir bauð hann at eigna daga vitrum mönnum heiðnum, svá sem at kalla Týrsdag Óðinsdag, eðr Þórsdag, ok svá um alla vikudaga, etc., Bs. i. 237, cp. 165. Thus bishop John (died A. D. 1121) caused them to name the days as the church does (Feria sccunda, etc.); viz. Þriði-d. or Þriðju-d., Third-day = Tuesday, Rb. 44, K. Þ. K. 100, Ísl. ii. 345; Fimti-d., Fifth-day—Thursday, Rb. 42, Grág. i. 146, 464, 372, ii. 248, Nj. 274; Föstu-d., Fast-day = Friday; Miðviku-d., Midweek-day = Wednesday, was borrowed from the Germ. Mittwoch; throughout the 12th and 13th centuries, however, the old and new names were used indiscriminately. The question arises whether even the old names were not imported from abroad (England); certainly the Icel. of heathen times did not reckon by weeks; even the word week (vika) is probably of eccl. Latin origin (vices, recurrences). It is curious that the Scandinavian form of Friday, old Icel. Frjádagr, mod. Swed.-Dan. Fredag, is A. S. in form; ‘Frjá-,’ ‘Fre-,’ can hardly be explained but from A. S. Freâ-, and would be an irregular transition from the Norse form Frey. The transition of ja into mod. Swed.-Dan. e is quite regular, whereas Icel. ey (in Frey) would require the mod. Swed.-Dan. ö or u sound. Names of weekdays are only mentioned in Icel. poems of the 11th century (Arnór, Sighvat); but at the time of bishop John the reckoning by weeks was probably not fully established, and the names of the days were still new to the people. 5. the day is in Icel. divided according to the position of the sun above the horizon; these fixed traditional marks are called dags-mörk, day-marks, and are substitutes for the hours of modern times, viz. ris-mál or miðr-morgun, dag-mál, há-degi, mið-degi or mið-mundi, nón, miðr-aptan, nátt-mál, vide these words. The middle point of two day-marks is called jafn-nærri-báðum, in modern pronunciation jöfnu-báðu, equally-near-both, the day-marks following in the genitive; thus in Icel. a man asks, hvað er fram orðið, what is the time? and the reply is, jöfnubáðu miðsmorguns og dagmála, half-way between mid-morning and day-meal, or stund til (to) dagmála; hallandi dagmál, or stund af ( past) dagmálum; jöfnu-báðu hádegis og dagmúla, about ten or half-past ten o’clock, etc. Those day-marks are traditional in every farm, and many of them no doubt date from the earliest settling of the country. Respecting the division of the day, vide Pál Vídal. s. v. Allr dagr til stefnu, Finnus Johann., Horologium Island., Eyktamörk Íslenzk (published at the end of the Rb.), and a recent essay of Finn Magnusson.II. denoting a term, but only in compounds, dagi, a, m., where the weak form is used, cp. ein-dagi, mál-dagi, bar-dagi, skil-dagi.III. jis a pr. name, Dagr, (freq.); in this sense the dat. is Dag, not Degi, cp. Óðinn léði Dag (dat.) geirs síns, Sæm. 114.COMPDS: dagatal, dagsbrun, dagshelgi, dagsljós, dagsmark, dagsmegin, dagsmunr. -
8 alterplex
(gen.), alterplicis ADJtwofold, double; divided -
9 biplex
(gen.), biplicis ADJtwofold, double; divided; two-faced -
10 medians
(gen.), mediantis ADJhalved, divided in the middle -
11 buzz group
Gen Mgta small discussion group formed for a specific task such as generating ideas, solving problems, or reaching a common viewpoint on a topic within a specific period of time. The use of buzz groups was first associated with J. D. Phillips and is sometimes known as the Phillips 66 technique. Large groups may be divided into buzz groups after an initial presentation in order to cover different aspects of a topic or maximize participation. Each group appoints a spokesperson to report the results of the discussion to the larger group. Buzz groups are a form of brainstorming. -
12 critical-ratio analysis
Gen Mgta technique used in inventory control to calculate comparative priorities for the reordering of inventory.Critical-ratio analysis requires the division of remaining stock items by the likely daily demand for them. This figure is then divided by the time taken to process an order, to derive the critical ratio. The smaller the ratio, the greater the reorder priority. A ratio of less than 1 indicates an imminent shortage.Critical ratios are also used in conjunction with MRP II systems to determine the sequence in which orders should be processed. In this case, a ratio of less than 1 indicates that the order is behind schedule. -
13 cube farm
Gen Mgtan office that is divided into cubicles (slang) -
14 depreciation
Gen Mgtan allocation of the cost of an asset over a period of time for accounting and tax purposes. Depreciation is charged against earnings, on the basis that the use of capital assets is a legitimate cost of doing business. Depreciation is also a noncash expense that is added into net income to determine cash-flow in a given accounting period.EXAMPLETo qualify for depreciation, assets must be items used in the business that wear out, become obsolete, or lose value over time from natural causes or circumstances, and they must have a useful life beyond a single tax year. Examples include vehicles, machines equipment, furnishings, and buildings, plus major additions or improvements to such assets. Some intangible assets also can be included under certain conditions. Land, personal assets, stock, leased or rented property, and a company’s employees cannot be depreciated.Straight-line depreciation is the most straightforward method. It assumes that the net cost of an asset should be written off in equal amounts over its life. The formula used is:(Original cost – scrap value)/Useful life (years)For example, if a vehicle cost $20,000 and can be expected to serve the business for seven years, its original cost would be divided by its useful life:(30,000 – 2,000)/7 = 4,000 per yearThe $4,000 becomes a depreciation expense that is reported on the company’s year-end income statement under “operation expenses.”In theory, an asset should be depreciated over the actual number of years that it will be used, according to its actual drop in value each year. At the end of each year, all the depreciation claimed to date is subtracted from its cost in order to arrive at its book value, which would equal its market value. At the end of its useful business life, any undepreciated portion would represent the salvage value for which it could be sold or scrapped.For tax purposes, some accountants prefer to use accelerated depreciation to record larger amounts of depreciation in the asset’s early years in order to reduce tax bills as soon as possible. In contrast to the straight-line method, the declining-balance method assumes that the asset depreciates more in its earlier years of use. The table opposite compares the depreciation amounts that would be available, under these two methods, for a $1,000 asset that is expected to be used for five years and then sold for $100 in scrap.The depreciation method to be used for a particular asset is fixed at the time that the asset is first placed in service. Whatever rulesor tables are in effect for that year must be followed as long as the asset is owned.Depreciation laws and regulations change frequently over the years as a result of government policy changes, so a company owning property over a long period may have to use several different depreciation methods. -
15 learning style
Gen Mgtthe way in which somebody approaches the acquisition of knowledge and skills. Learning styles have been divided into four main types by Peter Honey and Alan Mumford, in their Manual of Learning Styles (1982). The types of learners are: the activist, who likes to get involved in new experiences and enjoys the challenges of change; the theorist, who likes to question assumptions and methodologies and learns best when there is time to explore links between ideas and situations; the pragmatist, who prefers practicality and learns best when there is a link between the subject matter and the job in hand and when he or she can try out what he or she has learned; and the reflector, who likes to take his or her time and think things through, and who learns best from activities where he or she can observe and conduct research. One person can demonstrate more than one learning style, and the category or categories that best describe somebody can be determined through use of a learning styles questionnaire. -
16 prairie dogging
Gen Mgtin an office that is divided into cubicles, the sudden appearance of people’s heads over the top of the cubicle walls when something interesting or noisy happens (slang) -
17 פלג I, פליג
פְּלַגI, פְּלֵיג ch. sam(פלגto separate, split), 1) to divide, share. Targ. Ex. 21:35 (O. ed. Vien. יְפַלְּג׳ Pa.). Targ. Prov. 29:24. Ib. 23 (h. text יתמך); a. fr.Part. pass. פְּלִיג; f. פְּלִיגָא; pl. פְּלִיגִין, פְּלִיגֵי; פְּלִיגָן a) divided ( at heart), undecided. Targ. Hos. 11:7. Targ. 1 Kings 18:37. Ib. 21; a. e.Targ. Ps. 44:19, v. infra.b) (with על) differing in opinion. Targ. Y. II Gen. 49:1.B. Mets.5a, a. fr. תנא הוא ופ׳ he is a Tannai, and (as such) he differs (from the Mishnah). Y.Kil.IX, 32a top, a. fr. מתניתא פ׳ עלוכ׳ the Boraitha differs from Rab. Ḥull.92b הא מִפְלֵיג פליגי ביה are there not differing opinions about it? Ber.23b ופליגא דר׳ חייא and R. Ḥias opinion differs (from what has just been said). Ib. 33b מכלל דפליגי this implies that scholars differ about it; ולא פ׳ and do they not differ?; a. v. fr.c) distinguished, rare, v. infra. Pa. פַּלֵּג 1) to divide; to distribute, assign a share. Targ. Ex. 21:35, v. supra. Targ. O. Gen. 15:10. Targ. Ps. 44:19 (not פְּלִיג), v. זְהַהּ. Targ. Job 39:17. Targ. Ps. 68:14. Ib. 13 Ms. (ed. מַפְלְגָא Af.). Targ. 1 Chr. 26:5; a. fr.B. Bath. 119b דפ׳ ליה רביה יקרא when his teacher did him honor. Y.Shek.II, end, 47a מה את פַּלֵּיג ליהוכ׳ why wilt thou do him (the idol) honor?; Y.Ber.II, 4b איתפליג (corr. acc.). Y.Sabb.VII, 10a bot. כד מְפַלֵּג when he divides (the flax stalks). Lev. R. s. 3, beg. ומְפַלְּגָא לבישיא, v. גּוּף ch.; Koh. R. to IV, 6; a. e.Y.Kidd.IV, 65c to פלגין, v. פְּלַג II. 2) to divert the mind. Targ. Y. Deut. 4:19. Ib. 22:1. 3) to speak differently from what one thinks, flatter. Targ. Prov. 28:23 Ms. (ed. Af.). Af. אַפְלֵג 1) to separate. Targ. Y. Gen. 49:7; a. e. 2) to divert. Targ. Y. II Gen. 45:26 וְאַ׳ ליביה (Y. I יפַּלֵּיג, ed. Vien. ופְלֵיג) he turned his mind off it (gave up hope, would not believe; h. text ויפג). Targ. Prov. 14:30 דמַפְלִיג חמתאוכ׳ who diverts the anger of his heart; a. e. Ithpa. אִתְפַּלֵּג, Ithpe. אִתְפְּלֵג, אִיפְּלִיג, אִפְּ׳ 1) to be divided, dispersed. Targ. Num. 26:53; 55. Targ. Gen. 14:15; a. fr.B. Bath. 121b א״י לשבטים נתחלקה או דילמא קרקף גברא אִיפַּלְּגָא Ms. M. was the land of Israel divided according to tribes (in equal shares for each tribe), or according to the number of heads?; ed. א״י לשבטים אִיפְּלוּג … איפלוג (sub. נחלות) were the shares of the land of Israel divided ? 2) to be different from the rest, rare, distinguished, Ib. 120a דמִפְּלִיג בחכמה (Ms. R. דפליג) of rare wisdom, דמפ׳ בזקנה extremely old. Gitt.28a כיון דאיפ׳ אפ׳ having reached a rare old age, he may as well be presumed to be more distinguished (and be still alive). Erub.63a שאני … דמִיפְּלַג (Ar. a. Ms. O. דמוּפְלָג h. form) it is different with R. …, for he was very distinguished (for age and learning); a. e. 3) (cmp. גזר) to be decreed. Targ. Y. Gen. 14:7 (v. פִּילּוּגָא). 4) to secede; to differ. Targ. O. Num. 16:1 (h. text ויקח). Targ. 2 Kings 17:21; a. fr.Y.Taan.IV, 67d top ואפי׳ עלה לא הוה צריך מִתְפַּלְּגָה even about this it was unnecessary to assume a difference of opinion. Gen. R. s. 21 אִיתְפַּלְּגוּןר׳וכ׳ R. A. and R. H. differ (in their interpretations). Ber.22b bot. בהא קמִיפַּלְּגֵי (popular pronunciation קמִיפְלְגֵי) on this principle their difference rests. Ib. 23a; a. v. fr. -
18 פְּלַג
פְּלַגI, פְּלֵיג ch. sam(פלגto separate, split), 1) to divide, share. Targ. Ex. 21:35 (O. ed. Vien. יְפַלְּג׳ Pa.). Targ. Prov. 29:24. Ib. 23 (h. text יתמך); a. fr.Part. pass. פְּלִיג; f. פְּלִיגָא; pl. פְּלִיגִין, פְּלִיגֵי; פְּלִיגָן a) divided ( at heart), undecided. Targ. Hos. 11:7. Targ. 1 Kings 18:37. Ib. 21; a. e.Targ. Ps. 44:19, v. infra.b) (with על) differing in opinion. Targ. Y. II Gen. 49:1.B. Mets.5a, a. fr. תנא הוא ופ׳ he is a Tannai, and (as such) he differs (from the Mishnah). Y.Kil.IX, 32a top, a. fr. מתניתא פ׳ עלוכ׳ the Boraitha differs from Rab. Ḥull.92b הא מִפְלֵיג פליגי ביה are there not differing opinions about it? Ber.23b ופליגא דר׳ חייא and R. Ḥias opinion differs (from what has just been said). Ib. 33b מכלל דפליגי this implies that scholars differ about it; ולא פ׳ and do they not differ?; a. v. fr.c) distinguished, rare, v. infra. Pa. פַּלֵּג 1) to divide; to distribute, assign a share. Targ. Ex. 21:35, v. supra. Targ. O. Gen. 15:10. Targ. Ps. 44:19 (not פְּלִיג), v. זְהַהּ. Targ. Job 39:17. Targ. Ps. 68:14. Ib. 13 Ms. (ed. מַפְלְגָא Af.). Targ. 1 Chr. 26:5; a. fr.B. Bath. 119b דפ׳ ליה רביה יקרא when his teacher did him honor. Y.Shek.II, end, 47a מה את פַּלֵּיג ליהוכ׳ why wilt thou do him (the idol) honor?; Y.Ber.II, 4b איתפליג (corr. acc.). Y.Sabb.VII, 10a bot. כד מְפַלֵּג when he divides (the flax stalks). Lev. R. s. 3, beg. ומְפַלְּגָא לבישיא, v. גּוּף ch.; Koh. R. to IV, 6; a. e.Y.Kidd.IV, 65c to פלגין, v. פְּלַג II. 2) to divert the mind. Targ. Y. Deut. 4:19. Ib. 22:1. 3) to speak differently from what one thinks, flatter. Targ. Prov. 28:23 Ms. (ed. Af.). Af. אַפְלֵג 1) to separate. Targ. Y. Gen. 49:7; a. e. 2) to divert. Targ. Y. II Gen. 45:26 וְאַ׳ ליביה (Y. I יפַּלֵּיג, ed. Vien. ופְלֵיג) he turned his mind off it (gave up hope, would not believe; h. text ויפג). Targ. Prov. 14:30 דמַפְלִיג חמתאוכ׳ who diverts the anger of his heart; a. e. Ithpa. אִתְפַּלֵּג, Ithpe. אִתְפְּלֵג, אִיפְּלִיג, אִפְּ׳ 1) to be divided, dispersed. Targ. Num. 26:53; 55. Targ. Gen. 14:15; a. fr.B. Bath. 121b א״י לשבטים נתחלקה או דילמא קרקף גברא אִיפַּלְּגָא Ms. M. was the land of Israel divided according to tribes (in equal shares for each tribe), or according to the number of heads?; ed. א״י לשבטים אִיפְּלוּג … איפלוג (sub. נחלות) were the shares of the land of Israel divided ? 2) to be different from the rest, rare, distinguished, Ib. 120a דמִפְּלִיג בחכמה (Ms. R. דפליג) of rare wisdom, דמפ׳ בזקנה extremely old. Gitt.28a כיון דאיפ׳ אפ׳ having reached a rare old age, he may as well be presumed to be more distinguished (and be still alive). Erub.63a שאני … דמִיפְּלַג (Ar. a. Ms. O. דמוּפְלָג h. form) it is different with R. …, for he was very distinguished (for age and learning); a. e. 3) (cmp. גזר) to be decreed. Targ. Y. Gen. 14:7 (v. פִּילּוּגָא). 4) to secede; to differ. Targ. O. Num. 16:1 (h. text ויקח). Targ. 2 Kings 17:21; a. fr.Y.Taan.IV, 67d top ואפי׳ עלה לא הוה צריך מִתְפַּלְּגָה even about this it was unnecessary to assume a difference of opinion. Gen. R. s. 21 אִיתְפַּלְּגוּןר׳וכ׳ R. A. and R. H. differ (in their interpretations). Ber.22b bot. בהא קמִיפַּלְּגֵי (popular pronunciation קמִיפְלְגֵי) on this principle their difference rests. Ib. 23a; a. v. fr. -
19 Ansicht
f; -, -en1. Ansicht ( von oder über + Akk) (Meinung) opinion (on oder of), view (on); nach Ansicht (+ Gen) in the opinion of, according to; meiner Ansicht nach oder nach meiner Ansicht in my opinion ( oder view); ich bin (da) anderer Ansicht I don’t see it that way; ich bin da ganz Ihrer Ansicht in this point I entirely agree with you; umg. I’m right with you there; die Ansichten sind geteilt opinion is divided; der Ansicht sein ( oder die Ansicht vertreten), dass... take the view that...; zu der Ansicht kommen, dass... come to the conclusion that, decide that...2. (Bild, Foto) view; Ansichten von London views of London; mit Ansicht des Doms with a view of ( oder showing) the cathedral3. TECH. (Blickwinkel) view; Ansicht von vorne / hinten front / rear view; Ansicht von oben / unten view from above / below; top / bottom view fachspr.; Ansicht von der Seite view from the side* * *die Ansicht(Bild) view;(Blickwinkel) point of view; view;(Meinung) opinion; view; notion* * *Ạn|sichtf -, -en1) viewAnsicht von oben/unten — view from above/below, top/bottom view (Tech)
2) (= das Betrachten, Prüfen) inspectionbei Ansicht (von unten etc) — on inspection (from below etc)
zur Ansicht (Comm) — for (your/our etc) inspection
jdm Waren zur Ansicht schicken (Comm) — to send sb goods on approval
4) (= Meinung) opinion, viewnach Ansicht +gen — in the opinion of
ich bin der Ansicht, dass... — I am of the opinion that...
anderer/der gleichen Ansicht sein — to be of a different/the same opinion, to disagree/agree
anderer Ansicht sein — to take a different view of sth, to have a different opinion about sth
die Ansichten sind geteilt or verschieden — opinions differ, opinion is divided
* * *die2) (an opinion: Tell me your view/views on the subject.) view3) (general opinion: scientific thought.) thought* * *An·sicht<-, -en>f1. (Meinung) view, opinionüber etw akk/in etw dat geteilter \Ansicht sein to have a different view of [or opinion about] sth, to think differently about sth[über etw akk/in etw dat] bestimmter \Ansicht sein to have a particular view [of sth] [or opinion [about sth]], to think a certain way [about sth]ich bin ganz Ihrer \Ansicht I agree with you completelyund welcher \Ansicht bist du? what's your view [of it] [or opinion [on it]]?der gleichen \Ansicht sein to be of [or share] the same view [or opinion]der \Ansicht sein, dass... to be of the opinion that...nach \Ansicht gen in the opinion ofdeiner/meiner \Ansicht nach in your/my opinion, I/you think that...2. (Abbildung) viewdie \Ansicht von hinten/vorne/der Seite the rear/front/side view, the view from the rear/front/sidedie \Ansicht von oben/unten the view from above/below; TECH the top/bottom viewzur \Ansicht for [your/our] inspection* * *1) opinion; viewmeiner Ansicht nach — in my opinion or view
anderer/der gleichen Ansicht sein — be of a different/the same opinion
der Ansicht sein, dass... — be of the opinion that...
2) (Bild) view3)zur Ansicht — (Kaufmannsspr.) on approval
* * *1.Ansicht (nach Ansicht (+gen) in the opinion of, according to;nach meiner Ansicht in my opinion ( oder view);ich bin da ganz Ihrer Ansicht in this point I entirely agree with you; umg I’m right with you there;die Ansichten sind geteilt opinion is divided;dass … take the view that …;zu der Ansicht kommen, dass … come to the conclusion that, decide that …2. (Bild, Foto) view;Ansichten von London views of London;mit Ansicht des Doms with a view of ( oder showing) the cathedralAnsicht von vorne/hinten front/rear view;Ansicht von oben/unten view from above/below; top/bottom view fachspr;Ansicht von der Seite view from the side4. WIRTSCHzur Ansicht schicken send on approval* * *1) opinion; viewmeiner Ansicht nach — in my opinion or view
anderer/der gleichen Ansicht sein — be of a different/the same opinion
der Ansicht sein, dass... — be of the opinion that...
2) (Bild) view3)zur Ansicht — (Kaufmannsspr.) on approval
* * *-en f.aspect n.display n.mind n.opinion n.view n. -
20 dividere
divide( condividere) share* * *dividere v.tr.1 to divide (up); to split*; ( spartire) to share, ( distribuendo) to share out: dividere in due, to divide in two; dividere in parti, to divide (up) into parts (o to split into parts); dividere i propri beni tra gli eredi, to divide (up) one's property amongst one's heirs; ci dividemmo il lavoro, we divided (o shared out) the work between us; dividiamo il nostro tempo fra studio e gioco, we divide our time between study and play; dividete la torta di mele tra di voi!, share the apple pie among you!; dividere il conto a metà, to split the bill; dividerò la spesa con te, I'll go halves with you; cerco qlcu. che divida con me le spese di viaggio, I'm looking for s.o. to share (o split) the cost of the trip (with me); (fin.) dividere gli utili fra gli azionisti, to share out profits among shareholders; dividere le spese, to share expenses; dividere il capitale, to split the capital; dividere in lotti, to lot // dividere un atto in tre scene, to divide an act into three scenes // non ho niente da dividere con lui, I've got nothing in common with him2 ( separare) to separate, to divide: la Manica divide la Francia dall'Inghilterra, the Channel separates France from England; questa catena di monti divide i due paesi, this mountain range divides the two countries; un ruscello divide il nostro prato da quello del nostro vicino, a stream separates our meadow from our neighbour's; stavano litigando e io cercai di dividerli, they were fighting and I tried to separate them3 ( condividere) to share: dividere la gioia, il dolore, l'opinione altrui, to share s.o.'s joy, sorrow, opinion; dividere una responsabilità, to share a responsibility4 ( disunire) to divide, to tear*, to split*: le lotte interne dividono il partito, the party is torn (o split) by internal disputes; la questione divise la Camera, the House was divided on this question; dividere una famiglia, to divide a family // dividi e impera!, divide and rule!5 (mat.) to divide: dividi 125 per 5, divide 125 by 5; il due divide tutti i numeri pari, two divides all even numbers6 (chim., fis.) to split*.◘ dividersi v.rifl.1 ( separarsi) to part: la folla si divise, the crowd parted; dividere da qlcu., da qlco., to part from s.o., with sthg.2 ( dedicarsi) to divide oneself between: si divide tra casa e lavoro, she divides herself between home and job◆ v.rifl.rec. (dir.) to separate: mia moglie e io abbiamo deciso di dividerci, my wife and I have decided to separate◆ v.intr.pron.1 ( essere suddiviso) to be divided: il metro si divide in centimetri, the metre is divided into centimetres2 (non com.) ( fendersi) to break* (up); to split* asunder, to crack: il marmo si divise in tre parti, the marble broke into three parts; il Po si divide alla foce, the Po divides at its mouth.* * *1. [di'videre]vb irreg vtdividere in 5 parti/per 5 — to divide o split into 5 parts/in 5
si sono divisi il bottino — they split o divided the loot between them
2) (condividere) to share2. vr (dividersi)1)2) (uso reciproco: persone) to separate, part, (coppia) to separate3. vip (dividersi)dividersi (in) — to divide (into), split up (into), (ramificarsi) to fork* * *[di'videre] 1.verbo transitivo1) (separare) to divide, to separate [paese, stanza] (in into); to separate, to part [ litiganti]2) (opporre) [problema, questione] to divide, to split* [popolazione, politici, opinione pubblica] (in into)3) (spartire) to divide, to split*, to share (out) [torta, compiti, beni] ( tra between, among; in into)4) (condividere) to share [appartamento, spese] ( con with)5) (scomporre, distinguere in parti) to divide, to split*dividere qcs. a metà — to halve sth., to divide sth. in half
dividere una parola in sillabe — to break a word down o up into syllables
2.dividere 9 per 3 — to divide 3 into 9, to divide 9 by 3
verbo pronominale dividersi1) (ramificarsi) [cellula, ramo, fiume, strada] to divide2) (separarsi) to separate, to part, to leave* (da from)3) (suddividersi) [persone, oggetti, esempi] to be* divided, to be* split (in into)5) (ripartirsi) to share, to spread* [lavoro, responsabilità, compiti]; to share out [ caramelle]* * *dividere/di'videre/ [35]1 (separare) to divide, to separate [paese, stanza] (in into); to separate, to part [ litiganti]; dividere le mele buone da quelle cattive to sort the good apples from the bad2 (opporre) [problema, questione] to divide, to split* [popolazione, politici, opinione pubblica] (in into)3 (spartire) to divide, to split*, to share (out) [torta, compiti, beni] ( tra between, among; in into)4 (condividere) to share [appartamento, spese] ( con with)5 (scomporre, distinguere in parti) to divide, to split*; dividere qcs. a metà to halve sth., to divide sth. in half; dividere una parola in sillabe to break a word down o up into syllablesII dividersi verbo pronominale1 (ramificarsi) [cellula, ramo, fiume, strada] to divide2 (separarsi) to separate, to part, to leave* (da from); - rsi dal marito to separate from one's husband3 (suddividersi) [persone, oggetti, esempi] to be* divided, to be* split (in into)5 (ripartirsi) to share, to spread* [lavoro, responsabilità, compiti]; to share out [ caramelle].
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gender — gen|der [ˈdʒendə US ər] n [Date: 1300 1400; : Old French; Origin: gendre, from Latin genus; GENUS] 1.) [U and C] the fact of being male or female ▪ people of the same gender ▪ Discrimination on grounds of race or gender is forbidden. ▪ There may… … Dictionary of contemporary English
general store — gen′eral store′ n. a store, usu. in a rural area, that sells a wide variety of merchandise, as clothing, food, and hardware, but is not divided into departments • Etymology: 1825–35, amer … From formal English to slang
MASORAH — This article is arranged according to the following outline: 1. THE TRANSMISSION OF THE BIBLE 1.1. THE SOFERIM 1.2. WRITTEN TRANSMISSION 1.2.1. Methods of Writing 1.2.1.1. THE ORDER OF THE BOOKS 1.2.1.2. SEDARIM AND PARASHIYYOT … Encyclopedia of Judaism