51.   Citicorp is working to change that, according to Kraushaar, who said the company will announce a major restructuring by the end of the third quarter.

52.   Clark, the controller, said the company never thought to calculate profits generated by Enron.

53.   Cold weather can cause a user to get little or no nicotine per puff while warmer weather can cause higher doses, the company said.

54.   Communications, Energy and Paperworkers Union spokesman Brian Payne said the company left it with no choice, talks ended and the Monday morning strike deadline set.

55.   Cortecs International Plc has been granted a U.S. patent for its saliva testing device, used to detect stomach bacteria that may cause ulcers, the company said.

56.   Credit Suisse First Boston would help find buyers, the company said.

57.   Critics say companies and the U.S. government should invest more in training Americans for high-tech jobs.

58.   Daewoo Motor denied the reports, saying the companies and the Ukraine government were negotiating.

59.   Creation of a phone designed to link to the Internet would also lower earnings, the company said in April.

60.   Demand from public spending and cost-cutting will help lift profits this year, the company said.