21.   Analysts at NationsBank Corp. in New York attributed the increase to slower growth in tax receipts as the U.S. economy loses momentum.

22.   Analysts attribute the big increase to strong consumer spending, improving overseas economies and weak comparable figures from last year.

23.   Analysts attributed the increase to a poor US crop last year, and growing demand from newly industrializing nations including Egypt and Taiwan.

24.   And she questioned how Ms. Messinger could extend such a benefit to teachers without providing a similar pay increase to other municipal unions.

25.   And while she credits the increase to nostalgic baby boomers who have reached the age of disposable income, others say Ms. Hawkes has also helped nurture the market.

26.   Arch attributed most of the increase to the merger.

27.   BA attributed the increase to investments in upgrading its first class and Club World sections, the hiring of additional customer service staff and the weaker pound.

28.   Before the release, analysts tied the profit increase mainly to the coffee business.

29.   Besides the weather, Roberts credits the increase to a growing interest in snowboarding and an effort by resorts to attract foreign visitors.

30.   Biers MASSACHUSETTS -- XXXX MICHIGAN -- Highly regarded public research universities are falling behind elite private colleges in granting salary increases to professors.