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	<title><![CDATA[company and restructuring plan Resources | BNET]]></title>
	<link><![CDATA[http://resources.bnet.com/topic/company+and+restructuring+plan.html]]></link>
	<description><![CDATA[White papers, case studies, business articles, and blog posts relating to company and restructuring plan]]></description>
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		<title><![CDATA[CSS Industries, Inc. Reports Sales and Earnings for the Nine Months and Quarter Ended December 31, 2006]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0EIN/is_2007_Jan_25/ai_n27126007]]></link>
		<description><![CDATA[PHILADELPHIA -- CSS Industries, Inc. (NYSE:CSS) announced today the results of operations for the nine months and third quarter ended December 31, 2006. For the nine months ended December 31, 2006, sales increased by 3% to $485,428,000 from $473,333,000 in 2005. Net income of $29,486,000, or $2.71 per diluted share,...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Thu, 25 Jan 2007 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/company.html"><![CDATA[Company]]></category>
		<category domain="http://resources.bnet.com/topic/restructuring+plan.html"><![CDATA[restructuring plan]]></category>
		<category domain="http://resources.bnet.com/topic/sales.html"><![CDATA[sales]]></category>
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		<title><![CDATA[CSS Industries, Inc. Announces Restructuring Plan and Appointment of Paper Magic President]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0EIN/is_2006_Nov_29/ai_n27067394]]></link>
		<description><![CDATA[PHILADELPHIA -- CSS Industries, Inc. (NYSE:CSS) announced today that its Board of Directors has approved a restructuring plan, effective immediately, to combine the operations of its Cleo Inc and Berwick Offray LLC subsidiaries, to close Cleo's Maysville, Kentucky production facility and to exit a non-material, non-core business. The Company believes...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Wed, 29 Nov 2006 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/company.html"><![CDATA[Company]]></category>
		<category domain="http://resources.bnet.com/topic/restructuring+plan.html"><![CDATA[restructuring plan]]></category>
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		<title><![CDATA[GlowPoint to Host Investor Conference Call on Thursday, April 20th; Focus on Restructuring Plan and Progress]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0EIN/is_2006_April_10/ai_n26824464]]></link>
		<description><![CDATA[HILLSIDE, N.J. -- Glowpoint, Inc. (OTC: GLOW.PK), the world's leading broadcast-quality IP-based video communications service provider, announced today that it will host an investor conference call on Thursday April 20, 2006, to discuss recent announcements regarding its restructuring plan. The previously announced restructuring actions are expected to enable the Company...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 10 Apr 2006 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/company.html"><![CDATA[Company]]></category>
		<category domain="http://resources.bnet.com/topic/glowpoint+inc..html"><![CDATA[GlowPoint Inc.]]></category>
		<category domain="http://resources.bnet.com/topic/restructuring+plan.html"><![CDATA[restructuring plan]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
		<category domain="http://rss.financialcontent.com/stocksymbol">GLOW</category>
		<category domain="tickers">GLOW</category>
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		<title><![CDATA[Concord Camera Corp. Announces a Restructuring Plan and Other Cost Reduction Initiatives]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0EIN/is_2004_Dec_7/ai_n7638745]]></link>
		<description><![CDATA[HOLLYWOOD, Fla. -- Concord Camera Corp. ("Concord" or "Company") (NASDAQ: LENSE) announced that a decision was made to implement a restructuring plan which involves significantly reducing its reliance on internally designed and manufactured digital cameras and increasing the design and co-development of digital cameras with contract manufacturers so as to...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Tue, 07 Dec 2004 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/camera.html"><![CDATA[camera]]></category>
		<category domain="http://resources.bnet.com/topic/company.html"><![CDATA[Company]]></category>
		<category domain="http://resources.bnet.com/topic/cost+reduction.html"><![CDATA[cost reduction]]></category>
		<category domain="http://resources.bnet.com/topic/digital+camera.html"><![CDATA[digital camera]]></category>
		<category domain="http://resources.bnet.com/topic/restructuring+plan.html"><![CDATA[restructuring plan]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
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		<title><![CDATA[Capital Markets: Borrower Profile - Restructuring Edges ABB Towards Black - An Ambitious Restructuring Plan Has Brought The Swedish-Swiss Engineering Group A More Positive Credit Rating, Which In Turn Is Translating Into A Healthier Order Book. However, U]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5946/is_200406/ai_n24023948]]></link>
		<description><![CDATA[When Swedish-Swiss engineering group ABB broke even in the first  quarter - and with CEO Juergen Dormann saying he expects the company to  be back in the black this year - it indicated that the company is  reaping the benefits of its ambitious restructu  When Swedish-Swiss...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Tue, 01 Jun 2004 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/abb.html"><![CDATA[ABB]]></category>
		<category domain="http://resources.bnet.com/topic/capital+market.html"><![CDATA[capital market]]></category>
		<category domain="http://resources.bnet.com/topic/company.html"><![CDATA[company]]></category>
		<category domain="http://resources.bnet.com/topic/engineering.html"><![CDATA[engineering]]></category>
		<category domain="http://resources.bnet.com/topic/restructuring+plan.html"><![CDATA[restructuring plan]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
		<category domain="http://rss.financialcontent.com/stocksymbol">ABB</category>
		<category domain="tickers">ABB</category>
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		<title><![CDATA[Constar closing 2 facilities.(News)(Constar International Inc. is closing two large U.S. plants in a restructuring plan)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5258/is_200309/ai_n20355059]]></link>
		<description><![CDATA[Byline: Joseph Pryweller    Major PET container maker Constar International Inc. is closing two  large U.S. plants in a restructuring plan aimed at hiking profitability.    The moves come after a disappointing first half of the year. After  being spun o  Byline: Joseph...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 08 Sep 2003 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/company.html"><![CDATA[company]]></category>
		<category domain="http://resources.bnet.com/topic/restructuring+plan.html"><![CDATA[restructuring plan]]></category>
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		<title><![CDATA[Cisco announces restructuring plan.]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb4962/is_200108/ai_n18159412]]></link>
		<description><![CDATA[SAN FRANCISCO--Cisco Systems Inc. announced it is restructuring the  company into 11 groups, one of which is wireless. The networking giant  said it sees signs of the ...    SAN FRANCISCO--Cisco Systems Inc. announced it is restructuring the  company into 11 groups, one of which...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 27 Aug 2001 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/cisco+systems+inc..html"><![CDATA[Cisco Systems Inc.]]></category>
		<category domain="http://resources.bnet.com/topic/company.html"><![CDATA[company]]></category>
		<category domain="http://resources.bnet.com/topic/restructuring+plan.html"><![CDATA[restructuring plan]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
		<category domain="http://rss.financialcontent.com/stocksymbol">CSCO</category>
		<category domain="tickers">CSCO</category>
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		<title><![CDATA[Applied Materials Completes Restructuring Plan and Announces One-Time Charges]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0EIN/is_1998_Oct_23/ai_53116621]]></link>
		<description><![CDATA[SANTA CLARA, Calif.--BUSINESS WIRE--Oct. 23, 1998--Applied Materials, Inc., the world's largest supplier of wafer fabrication systems and services to the global semiconductor industry, announced today the completion of the restructuring plan, originally announced on August 25, 1998, which was designed to better align the Company's cost structure with business conditions...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Fri, 23 Oct 1998 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/applied+materials+inc..html"><![CDATA[Applied Materials Inc.]]></category>
		<category domain="http://resources.bnet.com/topic/company.html"><![CDATA[Company]]></category>
		<category domain="http://resources.bnet.com/topic/restructuring+plan.html"><![CDATA[restructuring plan]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
		<category domain="http://rss.financialcontent.com/stocksymbol">AMAT</category>
		<category domain="tickers">AMAT</category>
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		<title><![CDATA[UCAR Debuts Restructuring.]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb4250/is_199809/ai_n13222893]]></link>
		<description><![CDATA[UCAR INTERNATIONAL Inc. has launched a restructuring plan aimed at  lowering its costs. The company says the initiative will yield permanent  cost reductions of $80 million in 1999, $115 million in 2000 and $135  million in 2001.       The restructuri  ...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 28 Sep 1998 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/company.html"><![CDATA[company]]></category>
		<category domain="http://resources.bnet.com/topic/restructuring+plan.html"><![CDATA[restructuring plan]]></category>
		<category domain="http://resources.bnet.com/topic/university+corporation+for+atmospheric+research.html"><![CDATA[University Corporation for Atmospheric Research]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
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	<item>
		<title><![CDATA[Cigna restructuring plan still point of controversy.]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5249/is_199610/ai_n20024201]]></link>
		<description><![CDATA[BERMUDA--Although it has long since received regulatory approval,  Philadelphia-based Cigna Corps.'s move to split its property and  casualty insurance operations into two separate entities--one for  ongoing operations and another to run off old liabili  BERMUDA--Although it has long since received regulatory approval,  Philadelphia-based Cigna Corps.'s...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 28 Oct 1996 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/cigna+corp..html"><![CDATA[CIGNA Corp.]]></category>
		<category domain="http://resources.bnet.com/topic/company.html"><![CDATA[company]]></category>
		<category domain="http://resources.bnet.com/topic/insurance.html"><![CDATA[insurance]]></category>
		<category domain="http://resources.bnet.com/topic/restructuring+plan.html"><![CDATA[restructuring plan]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
		<category domain="http://rss.financialcontent.com/stocksymbol">CI</category>
		<category domain="tickers">CI</category>
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	<item>
		<title><![CDATA[CIGNA's restructuring plan signals trouble.(Column)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5252/is_199601/ai_n20155644]]></link>
		<description><![CDATA[CIGNA Corp.'s proposed restructuring of its property and  casualty business into two companies, one a continuing "good  company" and the other a runoff "bad company," in my  opinion is one of the most flawed and frightening pieces of gCIGNA Corp.'s proposed restructuring of its property and ...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 08 Jan 1996 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/cigna+corp..html"><![CDATA[CIGNA Corp.]]></category>
		<category domain="http://resources.bnet.com/topic/company.html"><![CDATA[company]]></category>
		<category domain="http://resources.bnet.com/topic/insurance.html"><![CDATA[insurance]]></category>
		<category domain="http://resources.bnet.com/topic/policyholder.html"><![CDATA[policyholder]]></category>
		<category domain="http://resources.bnet.com/topic/restructuring+plan.html"><![CDATA[restructuring plan]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
		<category domain="http://rss.financialcontent.com/stocksymbol">CI</category>
		<category domain="tickers">CI</category>
	</item>
	<item>
		<title><![CDATA[California-Based Gupta Corp. Announces Major Restructuring Plan.(Originated from San Jose Mercury News, Calif.)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5553/is_199601/ai_n22308181]]></link>
		<description><![CDATA[SAN JOSE, Calif.--Jan. 3--Gupta Corp. of Menlo Park, after nearly two  years of heavy losses, announced a far-reaching restructuring plan  Tuesday that includes laying off about 67 of the company's 367  employees, changing the company's name and appointinSAN JOSE, Calif.--Jan. 3--Gupta Corp. of Menlo Park, after nearly...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Wed, 03 Jan 1996 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/company.html"><![CDATA[company]]></category>
		<category domain="http://resources.bnet.com/topic/restructuring+plan.html"><![CDATA[restructuring plan]]></category>
		<category domain="http://resources.bnet.com/topic/san+jose+mercury+news.html"><![CDATA[San Jose Mercury News]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
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