91.   A study by the Kansas environmental consulting firm Franklin Associates supports that statement.

92.   A Scotts Valley consulting firm called Thuridion confirmed the duplication in a report commissioned by Symantec.

93.   A recent report by the Yankee Group, a consulting firm, predicts that the percentage of returned merchandise will increase as consumers buy more on the Web.

94.   A year ago it was ahead of Gateway, according to Richard Zwetchkenbaum, of the International Data Group, a consulting firm in Framingham, Mass.

95.   A. No, said Ethan E. Kra, the chief actuary for retirement services at William M. Mercer Inc., a consulting firm in New York.

96.   A spokesman for the consulting firm declined to comment on whether such a report was issued.

97.   A stadium consulting firm has recommended the city and state build a new stadium for the Yankees on the West Side of Manhattan.

98.   A well-known actress, Fukumi Kuroda, plays Kuroda-san, the head of a consulting firm whom clients often ask about financial matters.

99.   According to managing director Burt Flickinger III of the Reach Marketing consulting firm, marketing is an area Gillette could improve upon.

100.   Accenture is the latest consulting firm to show signs of strain because of uncertain economic conditions in the United States.