11.   A strong Japanese yen makes it only prudent for Japanese companies to shift some production from Japan to the United States.

12.   After business collapsed, the company hastily shifted to cheaper imports from Asia.

13.   Almost all companies are shifting more drug costs to employees.

14.   But the company shifted Sidewalk from an emphasis on arts and entertainment, as an anticipated boom in advertising from restaurants and theaters failed to materialize.

15.   But the Labor Department has found that companies are increasingly shifting these costs to employees.

16.   But, following a plan devised by Merrill Lynch, the company shifted the profit to a partnership created with a Dutch bank.

17.   Coincidentally, Bates was trimmed from the Eveready Battery roster last month, losing its pan-European creative assignment when the company shifted to more localized efforts.

18.   Companies shifted manufacturing to Poland and the Czech Republic, where wages are one-fifth to one-tenth of those here.

19.   Companies are shifting production overseas to exploit cheaper labor costs abroad, to avoid losing money from the high yen and to establish plants closer to foreign markets.

20.   Companies were also shifting from long-term to short-term employment changes in December, according to the report.