11.   A strong dollar means the Japanese companies can lower their prices in the U.S. and still come out okay when the dollars are translated into yen.

12.   But some AIDS groups argue that the companies are lowering prices simply to forestall the seizure of their patents by poor countries desperate for the drugs.

13.   But the company lowered its forecasts for the fourth quarter, and its stock tumbled.

14.   But the temptation for companies to lower labor costs, often by departing for nonunion climes, remains strong.

15.   By allowing workers to stay home, companies can lower their overhead and give workers more free time by eliminating commuting time.

16.   By broadening its array of offerings, a fund company can lower expenses by spreading the cost.

17.   Companies also lowered their sales and profit forecasts.

18.   Companies lowered their profit forecasts, the survey showed.

19.   Dunlap is under pressure to present a realistic plan that will help regain credibility lost since the company twice lowered its once optimistic earnings projections for the first quarter.

20.   Doing so could allow the company to lower its borrowing costs and help it continue to expand its business.