The board of directors have decided to cut down on personal costs.
...... have decided to cut down on personal costs.

Our new staff are working very hard.
...... are working very hard.

The coalition partners have not reached an agreement yet.
...... have not reached an agreement yet.

Your old car seems to be broken.
...... seems to be broken.

The stars are shining bright tonight.
...... are shining bright tonight.

The car industry is rather volatile in our area.
...... is rather volatile in our area.

The neighbour's dog has been barking all night long.
...... has been barking all night long.

The movement has been round for about twenty years now.
...... has been round for about twenty years now.

The personal assistant seems very competent.
...... seems very competent.

Our new financial brokers is more than capable of handling such difficult tasks.
...... is more than capable of handling such difficult tasks.

The software you have ordered is state-of-the-art.
...... is state-of-the-art.

The new ipod has a lot more functions than the old device.
...... has a lot more functions than the old device.