Example sentences of "be [vb pp] as be [verb] " in BNC.
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| 1 | Sections 157 and 158 Capital Allowances Act 1990 should also apply so that assets in respect of which Target has been claiming capital allowances are treated as being transferred to Newco at their tax written down value . |
| 2 | People who have a sense of humour are regarded as being balanced and stable compared to people who are depressed and anxious and have difficulty seeing the funny side of life . |
| 3 | In the first two cases , this has also usually meant that criminals are seen as being distinguished by biological or psychic features which are identifiable separately from the disposition towards crime ( although they are causally implicated in it ) . |
| 4 | But since capitalists ' profits are seen as being constituted by accumulation and personal consumption , the sum of realised profit will be perceived as being smaller that the actual social surplus-value . |
| 5 | With it , we are back with the problems of identity , specifically those of projection , the process by which certain aspects of the self are seen as located in some object external to the self , and of introjection , the process by which certain aspects of external objects are seen as being located within the self ; we are firmly back in the area of object-relations . |
| 6 | As a result , road safety campaigns have little effect on them because they are seen as being directed at ‘ unsafe ’ drivers . |
| 7 | In the first , direct taxes are seen as being paid by those on whom the formal incidence sits , e.g. income tax , whereas indirect taxes are those that are shifted so that the formal or statutory and actual or effective incidence diverges . |
| 8 | Increasingly in Britain statutory services are seen as being used as the last resort in the care of older people ; the care of older people is being placed firmly within the domain of the family and the informal sector . |
| 9 | Though Eliot refuses to treat the uneducated merely as ‘ savages ’ , his essential ideas about the indispensable contribution of religion to culture are presented as being derived from the study of a less complex model . |
| 10 | For example , early marriage has been noted as being associated with particular forms of abuse and neglect . |
| 11 | But according to eqn ( A.7 ) unc solution of eqn ( 4.3 ) may be recognized as being given by |
| 12 | The company 's brand may be recognized as being associated with a whole range of products with similar environmental usages and styles , such as kitchen utensils , office equipment etc . |
| 13 | But we still believe that even with this twenty five per cent lessening that there will be a sufficiency in the headquarters of the Education Department for advice to be given as is needed by the primary schools for the special needs . |
| 14 | According to her , aggression ‘ involves the intention to hurt or emerge superior to others , does not necessarily involve physical injury ( violence ) and may or may not be regarded as being underpinned by different kinds of motives ’ . |
| 15 | It does not mean , however , that he should not exercise his franchise and vote as he wishes at local government elections , but he should not be a party man otherwise his advice might be regarded as being tainted and the council as a whole , in the end , would cease to have confidence in his advice . |
| 16 | It must be regarded as being imbued with living quality and possessing special powers . |
| 17 | It would be a very great help towards that end if the studies and work of theologians , doctors of divinity and other such people could be regarded as being related to specialised history , and not at all as being directed towards the regeneration and bolstering of established religions . |
| 18 | These , accumulating during this second period created an almost limitless reservoir of units and it is this reservoir which can be regarded as being identified with the state of the Created God at the time of the dawn of civilisation . |
| 19 | Even now , the categories of duty can not be regarded as being closed ; they have been held to include a general duty to enforce the law , to detect and prevent crime and to bring the offender to justice , to prevent harm to persons and property and to preserve evidence . |
| 20 | Nonetheless , even if it is insisted that some degree of regularity is normally required , there are situations where the first transaction entered into by a supplier can be treated as being made in the course of business , for example , one-off adventures integral to a business activity . |
| 21 | By section 66 of the Act , the Secretary of State may also order that rentals of computer programs are to be treated as being licensed by the copyright owner subject to payment of a reasonable royalty . |
| 22 | The words ‘ otherwise than by proceedings in court ’ do not clearly indicate what is to be treated as being included in the proceedings . |
| 23 | The three appeal judges considered this issue at length and , again , all affirmed Justice Morling 's decision that the advertisement was rightfully to be considered as being published for the commercial gain of the tobacco industry . |
| 24 | The human being , therefore , can be visualized as being composed of at least four different levels or planes : the physical plane , the emotional plane , the mental plane and the spiritual plane — all of which are interdependent and interpenetrating . |
| 25 | Such that any new example one down here can be seen as being belonging to that set okay ? |
| 26 | On the other hand , it could be argued that if it is considered necessary to make an adoption order with a condition of access , then this may be seen as being imposed on the two or three parties and possibly of little value . |
| 27 | The 5th generation — Expert Systems — must be seen as being applied to the first four generations of Maintenance but at the same time trying to integrate them as well . |
| 28 | The first two can be seen as being derived from history , both shared and private , while the third is an attempt to come to terms with and respond to current realities as they are being experienced . |
| 29 | Now it might be argued as was done by Kant , for example — that the idea of a non-arbitrary , objective , order is built into the very concept of an external object ; that one can not significantly refer to external objects qua external without acknowledging by implication the existence of such an order ; and in a sense this is of course true . |
| 30 | Occasionally he will be accompanied by a ‘ qualified driver ’ but because such person was asleep , drunk or poorly etc. , the learner would not be classed as being supervised . |