101.   An investigation by immigration officials concluded that Esmor, trying to cut costs, had failed to train guards, some of whom beat detainees.

102.   Analyst Bruce Leichtman of the Yankee Group said that bigger companies can negotiate better contracts with programmers and suppliers and can cut redundant costs.

103.   Analysts also said the agreement will help Apple cut its costs because it removes the burden of being the only maker of Macintosh hardware and software.

104.   Analysts expect Informix to cut costs and possibly shed some products while building sales of its database management software and the Universal Server software.

105.   Analysts called the agreement a necessary victory at a time when European airlines are struggling to cut costs in the face of growing international competition and falling air fares.

106.   Analysts expect San Raphael-based Westamerica to cut costs because the two banks serve some of the same markets.

107.   Analysts say the most effective way to cut costs is to reduce payroll and real estate costs.

108.   Analysts widely expect the beer industry to undergo consolidation as companies team up to cut costs.

109.   Analysts said First Chicago must try to increase revenue, in addition to cutting costs and buying back shares.

110.   Analysts said then the move would help cut costs and make the company a bit more efficient.