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"You are being a naughty boy" = "you are behaving badly"
"He is being transferred to another branch of the company" = "He is in the process of being transferred to another post in his company"
It can also be used as the subject of a sentence, such as:
"Being a teacher in a Secondary school is difficult" = "The fact of working as a teacher is difficult"
I hope this makes sense
1. In a progressive tense as the present participle of the verb “be”.
2. In present participial phrases.
3. As a gerund.
4. As a noun.
Here it is used in the present progressive tense:
He is being stupid.
The above implies that he is not stupid all the time, but is behaving stupidly at the time of speaking. Here are two more examples:
I disagree with what is being said at this meeting.
The hostages are being held in a secret jungle location.
Here’s an example of the present progressive tense used with future meaning:
The show is being held tomorrow from 1:00 to 3:00 p.m.
“Being” can also be a gerund (a present participle that is used as a noun):
There are many things that are difficult about being an actor.
Being a terrorist is wrong.
In being a doctor, a person must have great compassion at all times.
If something “comes into being”, is “brought into being”, or is “called into being”, it has been formed or been made to exist:
A new political party came into being last year.
When the new law is passed, an era of greater justice will be brought into being.
An audit committee has been called into being to review the company’s spending practices.
A commonly-heard expression is “other things being equal”. This is an assumption that nothing will influence a situation except for the single factor stated:
All other things being equal, the new manufacturing technique will increase profits by 5%.
Phrases using the present participle “being” can be substituted for subordinate clauses headed by “because”:
Because he is the owner of the house, he has the right to sell it.
Being the house’s owner, he has the right to sell it.
Because it was late at night, the streets were empty.
Being late at night, the streets were empty.
Here’s another example of a present participial phrase headed by “being”:
The company’s finances being what they are, the future does not look good.
“Being” can also be a noun. A “human being” is a person. A “being” is something that is alive, but difficult to fit into any category of creature:
In the movie, earth was invaded by beings from outer space.
“Being” also refers to life itself, especially in philosophy:
What is the purpose of being?
(Sadness is not a way of behaving. It's a feeling.)
CJ