Example sentences of "[conj] [noun] have [be] " in BNC.

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31 Nevertheless , if a creditor , with grounds for suspecting that a company is in financial difficulties , makes a search he is all too likely to find that no recent annual returns or accounts have been filed .
32 As an accounting-based measure it can be decomposed through the asset-turnover or profit-margin ratios to pinpoint exactly where problems arise ( or progress has been achieved ) in short-term financial performance .
33 4. 9 councils in Yorkshire have been testing foods for Listeria and are encouraged that food handlers & manufacturers have been improving their hygiene practices .
34 Features , like seams and folds , should be marked for visual effects before taking up the chisel , as inaccuracies can not be corrected once a deep gouge or V-tool has been used .
35 Unlike other UK retailers in the Canadian market — Boots came out last year and Marks & Spencer has been struggling to break even — WH Smith has shown profits growth .
36 MARKS & Spencer has been criticised by mothers who claim that it is Britain 's least parent-friendly stores group .
37 This has been especially evident in Peru and Chile , where goals have been fought for and won in this way .
38 History might have been different if Cleopatra 's nose had been longer or Napoleon had been taller .
39 The European eco-label designed by Newel & Sorrell has been thrown into confusion following the introduction by France and the Netherlands of their own individual labels .
40 Of a random sample of 644 female householders who were or had been married , 87 or 14% had been the victims of rape or attempted rape by their husbands or ex-husbands .
41 They claimed to have killed up to 200 government soldiers , especially in the provinces of Chalatenango , Morazan and Usulutan where fighting had been fiercest , and to have " neutralized " the main Ilopango air base near the capital , San Salvador .
42 There are a number of instances in China , however , where oases have been created out of the desert and where desertification has been halted .
43 Second , either as a result of his or her independent actions , or acting as a result of an objection by a member of the public , the auditor can seek redress in the courts when an item of account is contrary to the law , or where money has not been brought to account or loss has been incurred through wilful misconduct .
44 Costain , Tarmac , John Laing and Higgs & Hill have been forced to make huge provisions and cut their dividends .
45 Yesterday 's announcement of 420 job losses came after a meeting between the receivers and union representatives at the yard , where warships have been built for 130 years .
46 Counsel in support of the application this morning has not been able to say that that claim or allegation has been abandoned .
47 The Chinese definitions are complex : there are new entrants to the job market who are ‘ waiting for employment ’ ; those who have become unemployed because of new reforms which include a bankruptcy law ; those who refuse job assignment ; concealed unemployment where labour has been assigned to enterprises to maintain a fiction of full employment ; and surplus labour — peasants with little or nothing to do — in the rural areas .
48 It would not have been followed by the effect if some other event or condition had been missing . )
49 Where NICs have been paid which , in the light of this latest interpretation of the rules , ought not to have been paid , application may be made by writing to : the Contribution Agency Refunds Group , Department of Social Security , Newcastle upon Tyne , NE98 1XY .
50 Several important works or environments have been recreated .
51 He began to say all the prayers to the Blessed Virgin and the saints which he had been taught at his mother 's knee , and all the while , as he prayed , he was aware that under a mile to the west lay Gribbin Head , where murder had been done eleven months before : murder he had been witness to and had profited by ; murder he had known full well was mortal sin for which , at the Judgement Seat , he would have to give account to God .
52 If only Teddy or Richard had been spared from that terrible war , she would n't be cast out like this .
53 As late as 1975 , an authoritative source stated , ‘ The first cardinal principle ’ ( in treating cancer of the breast ) ‘ is that hormonal therapy should be reserved for patients for whom surgical treatment or radiotherapy has been considered and deemed no longer of value ’ .
54 Recognise that where words have been borrowed in the last 400 years , there are some characteristic sound-symbol relationships that reflect the word 's origin , eg ch- in French words like champagne , chauffeur , charade , and ch- in Greek words like chaos , chiropody , chorus , compared with ch- in long-established English words like chaff , cheese , chin .
55 There have been several imaginative schemes where special schools or units have been placed alongside mainstream schools .
56 Diverse cultures , religions and races have often found common ground and contact in rugby and lasting bridges between nations or peoples have been supported by sporting encounters at all levels .
57 And where Freud has been integrated with , with the social sciences , interestingly enough , what 's been integrated is not the black books so much as Freud 's writings on child development and other issues , apart from those in these books .
58 Where a temple , folly or grotto has been long abandoned and the roof has collapsed , bringing down the ceiling with it , a careful archaeological sift must be made through the debris .
59 Hardened detectives say the carjacking murders are the worst incident yet in a spate of hundreds nationwide where drivers have been killed , raped and robbed .
60 Tord Haraldsson from Alingsas , who belongs to the investigating task force , said that similar assaults in Denmark and the US have turned out to be sectarian rituals , where fanatics have been drinking horses ' blood to gain strength .
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