31.   In Michigan, Engler blamed the loss squarely on the large turnout by blacks and organized labor.

32.   Investigators blamed the losses of the Mars Climate Orbiter and the Mars Polar Lander on NASA mismanagement and underfunding.

33.   Investigators blamed the losses on underfunding and poor management.

34.   Isetan blames the loss on not being paid full rent.

35.   It blamed the loss on slow sales and software problems at a new plant.

36.   It blamed the loss on slow sales of its new-generation database software that lets users search for information by image or document, not just by words.

37.   It blamed the loss on the mad cow scare.

38.   It blamed the losses on larger than expected medical expenses, which outstripped its premium revenues.

39.   It blamed the loss on costs incurred to settle lawsuits.

40.   It blamed the loss primarily on costs for reorganization and losses at some non-core units.