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  • The company puts profits above/over safety.
  • The company values profits above/over safety.

Is it above or over?

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Either can be used. Your choice should be guided by a subtle sensitivity to the connotations of the verb. Hence, I would use "above" with a verb such as "put" or "place" (these have some implication of a physical location), and "over" with a verb such as "value" (which suggests comparative quality or importance).

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Take a look at the link: http://www.macmillandictionary.com/thesaurus-category/american/To-value-something-or-someone

There you can see put someone/something before/over/above section with its definition:

to consider someone or something as being more important than someone or something else

Both over and above are to be used in context of evaluation

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I think above is better: The company puts (remember to add the "s" to put) profits above safety.

I am more concerned about the "Put" I think that can be replaced by 'places': The company places profits above safety.

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Put is grammatical. It just makes it past tense. Why did the company fail? It put profits above safety and got sued. – Jim Mar 7 '13 at 9:49

Above and over can have different meanings in different contexts.

When we value something, we do so using above. But if we view something or scenario, we do so over.

So in this case I think the choice between above and over depends on the context in which the company does so.

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