[tag=NN] [lemma=available] [□]
[tag=NN] [lemma=available] [□=□]
[tag=NN] [lemma=available] [□ & □]
Broadly , the regime requires ‘ promoters ’ , those who design and implement tax planning ideas , to disclose details of the idea to HMRC within five days of either making the scheme available to a client or of starting implementation . Universities and colleges are very strongly influenced by the professional autonomy of the faculty , so the degrees of freedom available to both managers and governors , or boards , is somewhat restrained . We use the number of patents reported in the USPTO database over the last five years to indicate the supply of innovation available to an industry . The analysis of the number of patents in an industry is used to indicate the " supply " of innovation available to that industry . So there is some discretion available to the Treasurer in this instance , but it is not unlimited discretion . We are encouraged by the passage of Medicare reform in the U.S. because it will address the issue of access to health care , and we also support other efforts to make medical innovation available to more people . Farmers must also make records of pesticide use available to workers . All Local IRs were encouraged to make any tools developed for local use available to the wider community if they thought that they could be useful to others . The analysis of the number of RJVs in an industry is used to indicate the " supply " of innovation available to that industry .