Apart from other evidence, the use of B with the value of v, of H as well as I with the value of i, of F with the value of f and X wiih that of the Scotch ch, would be proof that the alphabet was not borrowed till long after the Greek classical period, for not till later did b, f, ch become spirants and e become identified with i. The confusion of b wirh v necessitated the invention of a new symbol b in the Cyrillic, @ in the Glagolithic for b, while new symbols were also required for the sounds or combinations of sounds z (zh), dz, st (sht), c (ts), c (ch in church), s (sh), u, i, y (u without protrusion of the lips), e (a close long e sound), for the combination of o, a and e with consonantal I (English y) and for the nasalized vowels e, a (nasalized o in pronunciation) and the combinations je and ja (English je and ja)
— from The Project Gutenberg Encyclopedia Volume 1 of 28 by Project Gutenberg