81.   Accounting firms seem convinced that companies, which increasingly have operations across the globe, need both auditors and consultants that do business everywhere.

82.   Albrecht and Fromstein said their companies would work together wherever the two have operations, here and abroad.

83.   Along with its Atlantic City and Las Vegas properties, Bally has casino operations in Louisiana and Mississipi.

84.   Although both companies have operations on the West Coast, the greatest potential for growth is overseas.

85.   Alliance Sante has major operations in France and Italy and is run through a holding company in Luxembourg.

86.   Allied, based in Scottsdale, Ariz., has operations in a dozen states.

87.   Bridas Corp., which also has operations in central Asia, said last May it was interested in finding a partner to expand its Argentine operations.

88.   Both companies have large operations there, making them vulnerable to an economic slowdown, Tagle said.

89.   Both Compass and Jones Lang have operations in New York.

90.   Both have major operations in Washington.