- 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).
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