11.   The company blames the decline in the coal industry.

12.   The company is blaming a downturn in orders.

13.   The company blames the cuts on the recession.

14.   The company blames falling sales, increased excise duties, and imports.

15.   The company blames the world recession for a fall in demand for leather clothing.

16.   The company have blamed the recession.

17.   Although companies have been blaming dismal third-quarter earnings on the attacks, deeper, unrelated problems were brewing at many companies before September.

18.   Although it is impossible to make a direct connection, the company blames the message.

19.   Although the company blamed poor weather and a backlash to U.S. products following the bombing of the Chinese Embassy in Belgrade, Yugoslavia, Wall Street expected better results.

20.   At the time, the company blamed the shortfall on several sales that had not gone through as expected.