For instance, special tax treatment of capital gains is considered a tax expenditure but does not substitute for spending.
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Diversity is great but not a substitute for industry experience.
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Occasional building work is better than nothing, but not a satisfactory substitute for long-term jobs.
The non-GAAP financial measures should be considered in addition to, but not as a substitute for, the information provided in accordance with GAAP.
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This is great for short-term community building but it is not a substitute for high quality education that includes lots of homework.
But philanthropy is not a substitute for a working state under the rule of law.
Sea-based missile defense is vital to our overall ability to defend ourselves, but it is not a substitute for the land-based system which is designed to provide defense against longer range ballistic missiles.
The 1GB of integrated flash memory is a nice touch, but it's not a substitute for the complete inabilty to access the laptop's hard drive when the unit is off or in sleep mode.
Merit Cudkowicz, an ALS researcher at Harvard Medical School who was an investigator on a standard lithium clinical trial, said social network-generated data can offer valuable insights, but she cautioned that the PatientsLikeMe study was not a substitute for more rigorous studies.
WSJ: ALS Study Falls Short, But Use of Social Media Holds Promise
Another Feret set-piece, this time a free-kick, created a headed chance for substitute Victor Montano but the forward could not keep his effort down as he rose unchallenged in the box.
"Of course printing money is going to support asset prices, " but "it's very dangerous" and is not a substitute for trade, tax and regulatory reforms that make America an attractive place for job creation.
WSJ: The Weekend Interview with Paul Singer: Mega-Banks and the Next Financial Crisis
But the fact of the matter is an executive order is not a substitute for new cyber legislation.
After all, small business tax relief is not a substitute for ingenuity and industriousness by our entrepreneurs -- but it can help those with good ideas to grow and expand.
But the support or resources that would be offered by the IMF would not be a substitute for anything that the eurozone countries would collectively do.
WHITEHOUSE: Press Briefing by Deputy Press Secretary Josh Earnest
Blackpool had the more urgency, knowing a win would guarantee a play-off place, but could not find a way past Gerken for the second time in the game although substitute Stephen Dobbie's rasping 25-yard shot was tipped over.
Wi-Fi is not a complete substitute for mobile phones, as it only works in a limited area, but it threatens at least part of the mobile operators' revenue base.
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