51.   It says, for example, that leading securities firms use even more borrowed money relative to their capital than Long-Term Capital did.

52.   Law firms could use the aroma of leather to bring to mind conservative traditions.

53.   Law firms also use the software to measure phone time for client billing purposes.

54.   Mattingley said the problem is vastly overstated, but consumer groups believe telemarketing firms are using new technology that is frustrating and scaring consumers.

55.   Microsoft ultimately won by offering to pay KPMG millions of dollars if the firm would use its product.

56.   Many U.S. software firms use the same accounting practice for their research and development costs.

57.   Most mainstream firms use telephone polling.

58.   Murphy said the firm did not use sweetened pay packages to retain the analysts.

59.   One body piercing firm uses Bach Personnel to find employees, and a phone sex operation turned to it for an office assistant.

60.   Other areas where tech firms could use a hand included brand identification, adapting products and advertising to local markets and finding overseas personnel.