Example sentences of "[vb past] [conj] [noun pl] ' " in BNC.
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| 1 | The Discussion Paper proposed that shareholders ' funds be analysed between the amounts attributable to equity and non-equity shares , and envisaged that this would be provided by analysing its component parts ( called up share capital , share premium account and other reserves ) between equity and non-equity interests ( Discussion Paper , paragraphs 3.50-3.56 ) . |
| 2 | The ED proposed that auditors ' reports should contain brief descriptions of the responsibilities of directors and auditors ; include a description of the key features of the audit process ; abandon the system of reporting only by exception on such matters as proper accounting records ; and draw attention to a range of inherent uncertainties , including those affecting the validity of the going concern assumption . |
| 3 | Isaacs and his colleagues ( 1972 ) found that relatives ' failure to provide basic care for elderly people was often associated with their previous rejection by the elderly person . |
| 4 | Research conducted for the Royal Commission on Criminal Justice found that solicitors ' representatives involved in giving advice in police stations are often inexperienced and lack proper training . |
| 5 | But they also found that bosses ' pay is often less variable than that of ordinary workers . |
| 6 | A 1979 survey by Malcolm Smith of ‘ Book selection sources ’ reported that publishers ' information was used for selection purposes by 10% of public libraries , 22% of specialized libraries , and 35 % of academic libraries . |
| 7 | In Hansard ( 17 December 1991 , vol 201 , No 25 , col 119 ) Gillian Shephard ( then Minister of State at the Treasury ) stated that Customs ' long-standing policy is that ‘ rent-free periods are outside the scope of VAT unless services are performed by the tenant for the landlord ’ . |
| 8 | Hospital spokesman Chris Birdsall confirmed that patients ' meals had been changed because of the visit . |
| 9 | However , Hunt ( 1978 , p. 28 , Table 6.4.3 ) showed that employers ' pensions were a very small component of elderly wives ' incomes . |
| 10 | A recent research study ( News , 1988 ) , for example , showed that patients ' smoking habits changed more favourably after nurses ' intervention , compared to studies involving other health care professions . |
| 11 | Many midwives feel the current emphasis in antenatal care should be of a social nature rather than a medical one , yet Taylor ( 1985 ) , in a study of consumers ' perceptions of maternity care , showed that clients ' emotional needs are often ignored . |
| 12 | It might attract visitors , but the study indicated that visitors ' attitudes towards such ostentation were that it would be reflected in the price of the products . |
| 13 | This is not surprising , as the Norwood Report in 1943 stressed the importance of relating boys ' education to the labour market , but emphasised that girls ' schooling must relate to their eventual place in the family . |
| 14 | But he warned that buyers ' foreign-exchange hedging operations meant that it would be the fourth quarter of 1992 before the full impact came through in orders and deliveries . |
| 15 | Failure to control inflation meant that pensioners ' incomes from savings were cut under the last Labour Government . |
| 16 | This should be reassuring to those who feared that patients ' access to specialist services would be curtailed as a result of the introduction of fundholding . |
| 17 | The Elton Committee felt that teachers ' authority in this country would be better protected by setting out the fundamental principles governing that authority in statute . |
| 18 | I wish to make it clear that I have no intention of using that power at present , but I would be prepared to use it if it emerged that individuals ' interests were not being properly protected by the scheme in practice . |
| 19 | If you said that Liveseys ' do twenty per cent of the mixing and all of the marketing , you would get an approximate idea . ’ |
| 20 | She also said that Spaniards ' general ignorance of the benefits of such a service was n't helped by poor advertising from Telefonica . |
| 21 | He conceded that users ' huge investments in mainframe applications prevented them from moving to smaller systems . |
| 22 | Based on extensive research , it concluded that parents ' attitudes to education were of supreme importance in influencing children 's educational success — more so than the parents ' educational or occupational status , than material circumstances at home , and than schools themselves . |
| 23 | Early trials suggested that Salters ' A-level chemistry application-linked material could provide both a foundation for the future and a complete course and that improved motivation and more autonomous learning styles reduced drop-outs . |