81.   While other firms offer cash perks, this Web design and development firm is offering training, free of charge.

82.   Brokerage firms are offering more banking services, such as home mortgages, estate planning and federally insured savings accounts.

83.   Creditors worry that the sale of Daewoo to GM could be delayed because the American firm may offer a lower price.

84.   Firms such as ADP offer a service bureausolution to stockbrokers wishing to avoid the significant investmentrequired to build back office systems.

85.   Ford Motor Co. of the United States and three South Korean auto firms have formally offered to buy bankrupt Kia Motors Co., Kia officials said Friday.

86.   In conjunction with Swiss Federal Railways, the firm offers combined tickets allowing travel on train and boat.

87.   In the later stages, the firm will offer higher technology products such as underground power pipes, water pipes and telephone cable.

88.   Indian outsourcing firms offer services ranging from preparation of payrolls, insurance claims processing and collection of dues.

89.   Officials did not say if the bid were linked, but both firms offered identically-worded statements to the Kuala Lumpur Stock Exchange on Wednesday.

90.   The Dutch arms firm also offers a system with similar functions, called Active Phased Array Multifunction Radar, or APAR.