51.   This decline partly reflects the shrunken IRS audit staff, which has less time to examine complex returns.

52.   Thomson said the decline reflected costs related to its acquisitions of Information Access and Medstat Group.

53.   Though stocks rallied today, the decline in business reflected concern by many investors that bond yields could rise again.

54.   Though the decline reflects exchanges culling companies whose shares rarely trade, the comparison with more developed markets is striking.

55.   To me, that cultural decline reflects the collapse of capitalism.

56.   Traders said the decline reflected a slowdown in international demand for U.S. grains following a recent surge in prices.

57.   U.S. manufacturing output slowed in August, though the decline reflected a statistical quirk and masks underlying strength, an industry survey said today.

58.   Accenture said the declines reflected the challenges facing the financial-services, communications and technology sectors.

59.   Analysts said the declines reflect worries that have dogged the market since Labor Day.

60.   Analysts said the declines reflect worries that have pulled the markets lower since Labor Day.