1.   Analysts attribute the growth in part to a management that has never reported a loss and carries no debt.

2.   City officials surveyed by the mayors attributed the growth in hunger to high housing costs, unemployment, lack of income and substance abuse.

3.   Economists attributed the growth in part to low unemployment, made possible by companies moving out of New York and relocating in Stamford.

4.   First Chicago attributes the growth of credit limits to the issuance of more gold and platinum cards, which have higher limits.

5.   Gibson attributes high growth in the southern and western sections of the country to a younger population and higher birth rates than in Pennsylvania and other northeastern states.

6.   Glaxo attributed the growth to its long-awaited FDA approval of a tablet formulation of the drug last year and a lower dose formulation in Europe.

7.   IBM attributed its growth to its wholly owned Celestica Inc. unit, which makes computer equipment for IBM and other companies, the paper said.

8.   It attributed its growth to expanded partnerships, strong attendance at its conferences and demand for its new software.

9.   Joel S. Isaacson, a certified public accountant who has his own firm in New York, attributed the growth of variable life to several factors.

10.   Its leaders and members attribute that growth to the increasing prominence of gun control as a political issue, from the presidential race on down.