21.   Although this would give an even number of staff available, other factors must be considered.

22.   Analysts consider an effective land code to be one of the essential building blocks of a true Western-style Market economy.

23.   Any asset with an expected useful life of more than one year is normally considered a capital asset.

24.   Apparently some Rentokil staff are considering enlisting as the barracks are now so luxurious.

25.   Appleton considers the major factor to be the ability to see without being seen.

26.   Applicants offering qualifications other than those acceptable for an honours degree will be considered for entry to the ordinary degree.

27.   Applicants offering qualifications other than those acceptable for the honours degree will be considered for entry to the ordinary degree.

28.   Applications from persons who hold qualifications not included in this list will be considered on their merit.

29.   As a general rule, algae are considered weeds in the aquarium as their growth can not be easily regulated.