1.   Analysts said they expected a merger would result in sweeping cost-cutting measures, including substantial layoffs.

2.   And over the last few months, the Microsoft Corp. has scaled back its Internet media efforts, including layoffs at Sidewalk, its online city guides.

3.   Apple Computer is expected to disclose the next phase of its reorganization within two weeks, possibly including more layoffs, industry watchers said Tuesday.

4.   Baxter has responded by taking measures to revamp, including layoffs, and by trying to develop new services that can increase its share of the shrinking market.

5.   Because of the way the figures were compiled they do not include massive layoffs announced by the airlines and other travel-related industries.

6.   A number of them have made cutbacks, including layoffs.

7.   But he declined to be specific about the latest round of cuts, which are expected to include additional layoffs on top of sharp workforce reductions last year.

8.   But the headquarters cutbacks could also include layoffs, American has said.

9.   But they left open the possibility that more drastic measures, including layoffs, might be taken if the deficit continued to grow.

10.   His proposals did not include teacher layoffs, nor bigger class sizes -- other than for special education -- but Cortines said students would still feel the cuts.