Sentences with phrase «viewed as a substitute»

This consolidated measure is not determined in accordance with accounting principles generally accepted in the United States (GAAP) and should not be viewed as a substitute for the most directly comparable GAAP measure, shareholders» net income.

«Social care - based services may be more appropriate and acceptable if they focus upon helping and supporting families to care rather than being viewed as substitutes or alternatives to family care.»

Proofreading doesn't address usage, style, fact - checking, or content, and should not be viewed as a substitute for copy or line editing.

If medication is prescribed, it MUST be used alongside appropriate behavior modification and is not to be viewed as a substitute for doing the behavior work needed to relieve the cat's anxiety.

During National Pro Bono Week, the Law Society warned that pro bono «must never be viewed as a substitute for a properly funded legal aid system», as reported by Solicitors Journal.

The Gemini Trust CEO predicts that Bitcoin will surge 20 times as investors begin to view it as a substitute for gold, Bloomberg wrote.

Accordingly, this article should not be viewed as a substitute for the guidance and recommendations of a retained professional.

Still others may want to ensure the preservation of principal, but at a higher yield — the so - called «bank alternative» money, where U.S. commercial real estate is viewed as a substitute to placing money in a bank.

Not exact matches

However, Non-GAAP measures should not be considered as substitutes for operating income, net income or other data prepared and reported in accordance with GAAP and should be viewed in addition to our reported results prepared in accordance with GAAP.

These non-GAAP measures should be viewed in addition to, and not as a substitute for, MKS» reported results, and may be different from non-GAAP measures used by other companies.

New York Fed President William Dudley recently suggested that balance sheet normalization could stand as a substitute for policy rate normalization, a view that if adopted by the Federal Open Market Committee could alter the market - expected trajectory of rate normalization.

As he wrote earlier in this chapter, any use of the test as «a substitute for searching conversation» about world view / setting and the other dimensions of narrative explored later in the book was in his view more likely to yield a mechanist reduction than a deepened symbolic understandinAs he wrote earlier in this chapter, any use of the test as «a substitute for searching conversation» about world view / setting and the other dimensions of narrative explored later in the book was in his view more likely to yield a mechanist reduction than a deepened symbolic understandinas «a substitute for searching conversation» about world view / setting and the other dimensions of narrative explored later in the book was in his view more likely to yield a mechanist reduction than a deepened symbolic understanding.

First, the religious point of view which provides so - called humanitarian goals for the statesman as a direct and immediate substitute for selfish national purposes «misconceives the nature of international relations.»

He likes London, he'll get a huge pay raise (not deserving in my view), and he's guaranteed to never be on the bench, and rarely even get substituted, as long as Wenger's manager.

Her poem Embarrassed, about her own experiences of breastfeeding in public, which also touched on issues such as the aggressive marketing of breastmilk substitutes and the unnecessary death and suffering this causes, has been viewed over seven million times online.

Reformism viewed revolution as an impossibility, and gradual «democratic» form as capable of substituting for a violent transfer of social property.

They view Spielberg as little more than a modern P.T. Barnum, a technically gifted and intellectually shallow showman who substitutes spectacle for substance and raw sentimentality for reflective contemplation.

While other nations think about early childhood education as an important public investment, many Americans view it as an inappropriate substitute for individual responsibility and an intrusive threat to family privacy.

Course choice should not be viewed or implemented as a cheap substitute for traditional courses in traditional schools, but rather as a means for serving certain student needs that would otherwise go entirely unmet.

It rests on three pillars: simple job security and longevity, really a form of guaranteed continuing employment (often viewed as a fringe benefit that substitutes for higher pay); protection against diverse forms of discrimination, favoritism and capriciousness on the part of employers; and academic freedom, meaning in essence that instructors can almost never be fired on account of what they say or write.

Consistent with NSBA's position as outlined in its «friend of the court» (amicus) brief, Justice Samuel Alito delivered the Court's unanimous opinion and found that the school officials in this case should not be viewed as law enforcement agents, and the statements made by the young child to the teachers were not given with the «primary purpose of creating an out - of - court substitute for trial testimony.»

Studies have shown that administrators see pay as the number one incentive that draws substitutes to an area, but that substitutes view pay rates as second to both training and recognition for their work (Sorenson, 2001).

Non-person sources of influence may include Jermier and Kerr's (1997) «substitutes for leadership», which arise out of a view of leadership as an organization - wide phenomenon (Pounder, Ogawa and Adams, 1995).

In fact, some investors might view Montaka as a substitute for fixed income bonds, rather than as an equity investment.

Alternatively, the bridge abseil can be coupled to or substituted with our traditional 25m sheer cliff abseiling experience with magnificent views of the Crocodile River as it meanders past high gorges towards Hartbeeespoort Dam.

What matters to the artists is not only taking a swipe at the celebs, but also mentally (or even literally, as in the cases of Oriana Fox, Jessica Voorsanger, Sarah Baker, and, in a slightly different vein, Stuart Pearson Wright) substituting themselves for the stars and then viewing the results from the sidelines.

As someone who has at times been on the receiving end of Dave Roberts» wrath for daring to express a view a bit different than his (e.g., adaptation is really important and not a substitute for mitigation), I'd agree that tone matters a great deal in politics.

Climate change advocates will see it as a way to curb the consumption of fossil fuels, in part by narrowing the competitive gap with renewables; their opponents will see such a tax as meeting a long - held conservative view that it is more growth - friendly to tax consumption rather than the proceeds of work and risk - taking, to be paired with environmentalists» agreement to substitute the tax for the EPA's regulations.

Mr. Obama deserves credit for taking a politically difficult step, but we fear that people will view regulation as an adequate substitute for Congressional action.

Tim Stumhofer, an environmental policy analyst at Climate Clean, is one of many who views RECs as being merely a poor man's substitute for carbon offsets.

The French Republic observes that specific procedures, which do not give creditors any guarantee that they will recover all of their claims, are applicable to [EICCs]-LSB-...] the primary objective of which was to regulate situations in which public entities, although solvent, refused to honour certain debts, established a scheme of enforcement remedies, which give the governing body the power to substitute itself for the executive of a publicly - owned establishment so as to release the «necessary credits» — and not State resources — in that establishment's budget, with a view to satisfying potential creditors.

«1 The decision of the reviewing court is not to substitute its own view: «However, as long as the process and outcome fit comfortably with the principles of justification, transparency and intelligibility, it is not open to a reviewing court to substitute its own view of a preferable outcome.

But as far as the allegedly lewd comment was concerned, despite the tribunal's assertion of the band of reasonable responses test, had it not, for example, in expressing a view on what a majority of the public might have thought, in effect substituted its own view for that of the employer (as in the EAT cases discussed above)?

«Reading the decision one can not avoid the impression that the Tribunal saw the disciplinary process by the Local Authority as a sort of conviction by a magistrate's court and they, as a crown court, were re-hearing all the evidence and free to substitute their view for that of the lower court.

The tribunal must not substitute its own view as to what is the right course to adopt for that of the employer.

originally published in CBA PracticeLink Lawyers may not view the iPad as a viable laptop substitute today, but that may change with the development of new apps.

The judge had also erred by acting as if he was an auditor and had substituted his own view of what financial prudence might require.

Nevertheless, the Divisional Court in effect simply substituted its view of what might constitute an appropriate penalty and did not defer to the Discipline Committee's decision as was required.

Indeed, a longitudinal Swedish study reports that «high achievers» used television as a complement to school learning, whereas «low achievers» used television as a substitute for it.16 Similarly, a study of 326 young children found that parental education is negatively related to hours watched overall.13 Other studies have found effect modification of the effects of television viewing on educational outcomes by the SES of the parents.14, 21 As a result, television viewing in a general population may serve to exacerbate disparities in cognitive outcomes between high - SES and low - SES householdas a complement to school learning, whereas «low achievers» used television as a substitute for it.16 Similarly, a study of 326 young children found that parental education is negatively related to hours watched overall.13 Other studies have found effect modification of the effects of television viewing on educational outcomes by the SES of the parents.14, 21 As a result, television viewing in a general population may serve to exacerbate disparities in cognitive outcomes between high - SES and low - SES householdas a substitute for it.16 Similarly, a study of 326 young children found that parental education is negatively related to hours watched overall.13 Other studies have found effect modification of the effects of television viewing on educational outcomes by the SES of the parents.14, 21 As a result, television viewing in a general population may serve to exacerbate disparities in cognitive outcomes between high - SES and low - SES householdAs a result, television viewing in a general population may serve to exacerbate disparities in cognitive outcomes between high - SES and low - SES households.

The project, therefore, was viewed clearly as a supplement to the MCATSIA process, not a substitute for it.

All the sites the public can access to view our MLS data must be confusing to the public as well... dealing with various websites and virtual promises... does not substitute for the real thing.