1.   Views differed as to whether the review procedure was also an efficient means of arriving at prescriptions for changes and motivating their implementation.

2.   While views on numbers differ from firm to firm it is important to adopt guidelines within your firm that are reviewed at least once a year.

3.   Views differed on how much any increase in taxes could threaten the move out of recession.

4.   Beyond July, however, views differ on how quickly and strongly the economy may snap back.

5.   But views differ -- and the prosecution and defense are clashing -- over just how definitive such tests are.

6.   But views differ on whether it is pernicious for analysts to own shares in companies they report on.

7.   Hemphill said views differ on whether women should teach theology and that each appointment must be considered individually.

8.   Others have determined that religious institutions can refuse to hire applicants whose views on abortion differ from theirs.

9.   The pool of money has been frozen largely because each proposal requires the approval of officials in three levels of government, whose views often differ.