31.   He shrugs off the business failure with a toss of his long, blond dreadlocks, attributing it to youth and business inexperience.

32.   His brother, Kenneth Frankel, laid the blame partly on the stress of the business failure.

33.   Hokkaido Takushoku Bank Ltd. was closed last Monday, and yesterday the government announced Yamaichi would shut -the largest Japanese business failure since World War II.

34.   In addition, more Japanese business failures are expected, with the government indicating that it may take a more hands-off approach in big bankruptcies.

35.   In terms of liabilities, it was the biggest business failure in Japan since World War II.

36.   Incorporation can also safeguard personal assets of entrepreneurs from business failures or work-related lawsuits.

37.   Industry analysts say the present-day transformation is causing consolidation among the smaller players in the industry and some business failures.

38.   International financial institutions have recently reduced their lending to South Korean banks on concern their snowballing bad loans amid a spate of business failures weakened their finances.

39.   It was the third major business failure this year.

40.   Kia is the latest in a string of major business failures in Korea.