21.   The company has credited steady growth in sales of Dockers, its casual clothing brand, with offsetting erosion in blue jeans sales.

22.   The company credited increased sales in its database and applications software for the revenue growth.

23.   The company credits a more focused strategy for improved earnings.

24.   The company credits the flexible plan with helping to attract and retain good people.

25.   The Maynard, Mass. company in part credited its move to re-sellers and partners, and the refocusing of its own sales staff on only the largest Digital customers.

26.   The Minneapolis-based company credited its worldwide cereal operations, which accounted for more than half of the earnings increase.

27.   The Thousand Oaks-based company credited premium increases, cost controls and a spike in California memberships for the earnings growth.

28.   While the company credits the campaign for boosting visits to its Web site, direct sales of mutual funds to investors have not yet taken off.

29.   The company credited a mortgage refinancing boom for offsetting sluggish loan demand among its business customers.

30.   The company credited higher sales volume and profit margins from trading and selling energy.