51.   The EBRI report notes that one problem that would have to be overcome are the accounting differences resulting from errors, business failures and non-compliance.

52.   The federal government was persuaded to let the entire transportation system compete, whereupon much painful learning in the form of mergers and business failures took place.

53.   The Japanese government only keeps records of business failures that are processed through bankruptcy court, which is a small portion of the total.

54.   The Thai currency was devalued in July, triggering price increases and business failures.

55.   This is just another business failure, they say, with no policy implications.

56.   To some, the dramatic recent business failures may suggest the end of fashion as they have known it.

57.   Yamaichi is the third Japanese financial institution to fail in a month and its closure marks the biggest business failure in the country since the Second World War.

58.   Yahoo announced better-than-expected quarterly earnings and revenue Tuesday, quelling investor concerns that consolidation and business failures among struggling dot-coms might hurt its revenue base.

59.   Yamaichi Securities yesterday said it will shut down in the largest Japanese business failure since World War II.

60.   Actually, Gretzky has had some business failures, but those were outside of hockey.