Example sentences of "be [art] [noun] in [noun pl] ' " in BNC.

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1 Two other benefit changes directly affecting women are the reduction in widows ' benefits and the replacement of the universal maternity grant by statutory maternity pay , administered by employers , which is subject to contribution conditions and liable for tax .
2 He welcomed the fact that VAT had not been extended to food and that there would be no increase in employers ' National Insurance contributions .
3 In the USA at least , there needs to be an improvement in scientists ' understandings of how to influence the allocation of funding for remedial measures or for further research ( see Kitsos and Ashe 1989 ) .
4 In this case , the accounts are addressed to the shareholders and the balance sheet is a statement of shareholders ' financial position while the income statement is the change in shareholders ' financial position .
5 In practice it is difficult to predict the precise amount by which money supply will expand if there is an increase in banks ' liquidity .
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