31.   Employers say they have more control over costs and more flexibility to design benefits when they are self-insured.

32.   Employers said health insurers would drag them into such litigation and the risk of new lawsuits would discourage companies from providing health benefits to employees.

33.   Employers say the ruling will give them more leeway in firing employees as a legitimate means of cutting costs and increasing profits.

34.   Employers say their share is costing them more than ever.

35.   Employers say these differences enable them to detect more drug users with the hair test.

36.   Employers said many managed care companies would have to find new ways to contain health costs.

37.   Employers said that when they used many insurance plans, each one covering a relatively small number of employees, it was hard to negotiate rates effectively.

38.   Employers say the American workers lack some specialized skills, especially for high tech and medical jobs.

39.   Employers say the rise of technical temps allows them to be more flexible.

40.   Employers say there is little they can do because of the costs.