71.   It was the latest step in an overhaul by Siemens aimed at improving earnings.

72.   Lower interest rates allow corporations to borrow money more cheaply and could improve earnings.

73.   So, management said, a reversal in spring sales trends could still improve the earnings forecast for the fall season.

74.   The company said it also expects to improve earnings by transferring production of small job lots from Germany to lower-wage countries.

75.   The cuts were intended to improve earnings across its mobile telephone, auto parts, automation systems, and business services divisions.

76.   The food wholesaler and retailer, based in this western Minneapolis suburb, said yesterday that the cuts are an attempt to revive its stock price and improve earnings.

77.   The food wholesaler and retailer, based in this western Minneapolis suburb, said Wednesday that the cuts are an attempt to revive its stock price and improve earnings.

78.   The new levy structure announced on Wednesday is expected to encourage more exports and further improve the earnings of timber exporters.

79.   Video-conferencing can definitely improve earnings for the tourism industry.

80.   With domestic ticket sales and TV ratings flat, producers need new markets to improve earnings.