51.   Tanaka said the company will try to improve earnings by strengthening its sales.

52.   That would improve corporate earnings by lowering borrowing costs and sparking growth.

53.   The company is expected to begin extensive restructuring --including a restaging of its European product line -- to increase efficiencies and improve earnings this year.

54.   The company attributed the decline to new interest payments on debt and a tax break that improved earnings in the year-earlier first quarter.

55.   The company intends to improve earnings through acquisitions and by downsizing plants and product lines.

56.   The job reductions are aimed at sharply reducing operating costs, which could improve earnings over time.

57.   The profit increase is due to improving earnings of Sony Computer Entertainment, a subsidiary that makes video game machines.

58.   The poultry producer forecast lower grain prices and improved earnings.

59.   This is a stock-selection issue, but value funds seek underpriced issues, while growth funds want companies with improving earnings.