21.   Analysts and investors were also encouraged by signs that J.P. Morgan continues to focus on cutting costs.

22.   Analysts said Emerson is benefiting as management focuses on building revenue as well as cutting costs.

23.   Analysts, including Toshiko Binder at James Capel Pacific Ltd., say department stores can improve earnings by cutting costs further.

24.   And American corporations have proven that they can increase earnings by cutting costs, even if sales are sluggish.

25.   Analysts as well as company principals said the merger was motivated by perceived synergies rather than opportunities for cutting costs.

26.   Analysts said Alcoa boosts the profits of acquired companies by cutting costs and improving production.

27.   Analysts said the moves are aimed at cutting costs amid stiffening competition to supply hospitals and research laboratories.

28.   And he has done it by investing in better service and employee morale, instead of single-mindedly cutting costs.

29.   And one idea for cutting costs is to ask friends to bring a bottle of rum if they offer to bring something.

30.   And that requires an unrelenting focus by Jones and his engineers on cutting costs.