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	<title><![CDATA[impairment Resources | BNET]]></title>
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	<description><![CDATA[White papers, case studies, business articles, and blog posts relating to impairment]]></description>
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		<title><![CDATA[Aircastle Limited Q3 2009 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-13071_23-362224.html]]></link>
		<description><![CDATA[ Question-and-Answer Session Operator  Operator Instructions Your first question comes from Jamie Baker &#8211; JPMorgan Chase & Co. Jamie Baker &#8211; JPMorgan Chase & Co. Ron, first question juts a basic one on aircraft production, I think most analysts are of the view that Boeing and Airbus are going...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Fri, 06 Nov 2009 12:29:07 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/impairment.html"><![CDATA[Impairment]]></category>
		<category domain="http://resources.bnet.com/topic/j.p.+morgan+chase+%2526+co..html"><![CDATA[J.P. Morgan Chase & Co.]]></category>
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		<category domain="http://resources.bnet.com/topic/aircraft.html"><![CDATA[Aircraft]]></category>
		<category domain="http://resources.bnet.com/topic/earnings.html"><![CDATA[Earnings]]></category>
		<category domain="http://resources.bnet.com/topic/aircastle+ltd..html"><![CDATA[Aircastle Ltd.]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">JPM</category>
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		<title><![CDATA[Cousins Properties Q3 2009 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-13071_23-361622.html]]></link>
		<description><![CDATA[ Question-and-Answer Session Operator Operator Instructions Our first question comes from the line of  John Stewart from Green Street Advisors. John Stewart - Green Street Advisors Incorporated Larry, I wanted to first of all ask obviously we&#8217;ve seen a series of impairment charges and wanted to get your take...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Thu, 05 Nov 2009 14:03:08 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/asset.html"><![CDATA[Asset]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">CUZ</category>
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		<title><![CDATA[Torchmark Corp. Q3 2009 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14037_23-358844.html]]></link>
		<description><![CDATA[ Question-and-Answer SessionOperator Thanks. Operator instructions Our first question comes from the line of Bob Glasspiegel with Langen McAlenney. Bob Glasspiegel &#8211; Langen McAlenney Good afternoon, everyone. You guys are good poker players, you never sound excited or nervous, but the body language I assume is that you feel lot...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Thu, 29 Oct 2009 19:53:08 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/impairment.html"><![CDATA[Impairment]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">TMK</category>
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		<title><![CDATA[AFLAC Inc. Q3 2009 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14046_23-358630.html]]></link>
		<description><![CDATA[ Question-and-Answer SessionOperator Operator Instructions Your first question sir is from Colin Devine, your line is open. Colin Devine - Citigroup If Ken or if Kriss is there I'd like to talk about the investment impairment policy. I must say it's a struggle. I can't recall any other insurer that...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Thu, 29 Oct 2009 13:06:07 -0700</pubDate>
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		<category domain="http://resources.bnet.com/topic/aflac+inc..html"><![CDATA[AFLAC Inc.]]></category>
		<category domain="http://rss.financialcontent.com/stocksymbol">AFL</category>
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		<title><![CDATA[The Ryland Group Inc. Q3 2009 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-13071_23-358624.html]]></link>
		<description><![CDATA[ Question-and-Answer SessionOperator Operator Instructions Your first question comes from Alex Barron - Agency Trading Group. Alex Barron - Agency Trading Group I was curious about your community count. I noticed it&#8217;s been going down quite a lot in the last few quarters. Can you talk about how much of...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Thu, 29 Oct 2009 12:58:10 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/community.html"><![CDATA[Community]]></category>
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		<category domain="http://resources.bnet.com/topic/citigroup+inc..html"><![CDATA[Citigroup Inc.]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">C</category>
		<category domain="http://rss.financialcontent.com/stocksymbol">RYL</category>
		<category domain="tickers">C,RYL</category>
	</item>
	<item>
		<title><![CDATA[General Electric Company Q3 2009 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14049_23-353369.html]]></link>
		<description><![CDATA[ Question-and-Answer SessionOperator Operator Instructions Your first question comes from  Operator Your next question comes from Steve Tusa - JP Morgan Steve Tusa - JP Morgan A question on some of the details on GE Capital. Do you guys have the interest income number handy from the income statement?...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Fri, 16 Oct 2009 10:31:08 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/general+electric+co..html"><![CDATA[General Electric Co.]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">GE</category>
		<category domain="http://rss.financialcontent.com/stocksymbol">JPM</category>
		<category domain="tickers">GE,JPM</category>
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	<item>
		<title><![CDATA[Patriot Scientific Corporation F4Q09 (Qtr End 05/31/09) Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14061_23-336150.html]]></link>
		<description><![CDATA[ Question-and-Answer SessionOperator Operator Instruction. Ladies and gentlemen our first comes from [Stan Kaplan from Kaplan & Company]. Stan Kaplan - Kaplan & Company How many people we have on the call? Rick Goerner For what purpose is that Stan? We're happy to take you questions though. Stan Kaplan -...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Thu, 27 Aug 2009 17:42:13 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/shareholder.html"><![CDATA[Shareholder]]></category>
		<category domain="http://resources.bnet.com/topic/impairment.html"><![CDATA[Impairment]]></category>
		<category domain="http://resources.bnet.com/topic/patriot+scientific.html"><![CDATA[Patriot Scientific]]></category>
		<category domain="http://resources.bnet.com/topic/call+transcript.html"><![CDATA[Call Transcript]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">PTSC</category>
		<category domain="tickers">PTSC</category>
	</item>
	<item>
		<title><![CDATA[Cousins Properties Inc. Q2 2009 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-13071_23-330589.html]]></link>
		<description><![CDATA[ Question-and-Answer Session Operator Operator Instructions Your first question comes from Dave AuBuchon - Robert W. Baird. Dave AuBuchon - Robert W. Baird I want to ask whether or not you feel like we should assume that you really scrubbed the portfolio here and you&#8217;ve done with most of the...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Tue, 11 Aug 2009 14:53:27 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/business+operations.html"><![CDATA[Business Operations]]></category>
		<category domain="http://resources.bnet.com/topic/call+transcript.html"><![CDATA[Call Transcript]]></category>
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		<category domain="http://resources.bnet.com/topic/cousins+properties+inc..html"><![CDATA[Cousins Properties Inc.]]></category>
		<category domain="http://resources.bnet.com/topic/deloitte+touche+tohmatsu.html"><![CDATA[Deloitte Touche Tohmatsu]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">CUZ</category>
		<category domain="tickers">CUZ</category>
	</item>
	<item>
		<title><![CDATA[Public Storage, Inc. Q2 2009 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-13071_23-329810.html]]></link>
		<description><![CDATA[ Question-and-Answer Session  Operator  Operator Instructions The first question comes from the line of Analyst for Michael Bilerman &#8211; Citi. Analyst for Michael Bilerman - Citi Relative to Shurgard Europe and the transaction that occurred relative to your ownership position, do you believe there is any gain driven...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Fri, 07 Aug 2009 11:41:28 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/impairment.html"><![CDATA[Impairment]]></category>
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		<category domain="http://resources.bnet.com/topic/earnings.html"><![CDATA[Earnings]]></category>
		<category domain="http://resources.bnet.com/topic/citigroup+inc..html"><![CDATA[Citigroup Inc.]]></category>
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		<category domain="http://resources.bnet.com/topic/public+storage.html"><![CDATA[Public Storage]]></category>
		<category domain="http://rss.financialcontent.com/stocksymbol">C</category>
		<category domain="http://rss.financialcontent.com/stocksymbol">PSA</category>
		<category domain="tickers">C,PSA</category>
	</item>
	<item>
		<title><![CDATA[Sunstone Hotel Investors, Inc. Q2 2009 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-13071_23-328749.html]]></link>
		<description><![CDATA[ Question-and-Answer SessionOperator Thank you, sir. Ladies and gentlemen, we'll now begin the question-and-answer session. Operator Instructions. Our first question comes from the line of David Loeb with Robert W. Baird. Please go ahead. David Loeb - Robert W. Baird Hi, Ken. On the first topic, you mentioned three hotels...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Wed, 05 Aug 2009 17:34:17 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/asset.html"><![CDATA[Asset]]></category>
		<category domain="http://resources.bnet.com/topic/impairment.html"><![CDATA[Impairment]]></category>
		<category domain="http://resources.bnet.com/topic/call+transcript.html"><![CDATA[Call Transcript]]></category>
		<category domain="http://resources.bnet.com/topic/earnings.html"><![CDATA[Earnings]]></category>
		<category domain="http://resources.bnet.com/topic/analysis.html"><![CDATA[Analysis]]></category>
		<category domain="http://resources.bnet.com/topic/sunstone+hotel+investors+inc..html"><![CDATA[Sunstone Hotel Investors Inc.]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">SHO</category>
		<category domain="tickers">SHO</category>
	</item>
	<item>
		<title><![CDATA[Corus Entertainment Inc. F3Q09 (Qtr End 05/31/09) Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-13071_23-320882.html]]></link>
		<description><![CDATA[ Question-and-Answer Session Operator  Operator Instructions Your first question comes from the line of Adam Shine - National Bank Financial Adam Shine - National Bank Financial In the context of the impairment charge, I guess you alluded to Thomas maybe giving us a little more clarity, maybe a few...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Wed, 15 Jul 2009 13:49:26 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/impairment.html"><![CDATA[Impairment]]></category>
		<category domain="http://resources.bnet.com/topic/call+transcript.html"><![CDATA[Call Transcript]]></category>
		<category domain="http://resources.bnet.com/topic/earnings.html"><![CDATA[Earnings]]></category>
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		<category domain="http://resources.bnet.com/topic/corus+entertainment+inc..html"><![CDATA[Corus Entertainment Inc.]]></category>
		<category domain="http://resources.bnet.com/topic/financial+services.html"><![CDATA[Financial Services]]></category>
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	<item>
		<title><![CDATA[Methode Electronics, Inc. F4Q09 (Qtr End 05/02/09) Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14061_23-317588.html]]></link>
		<description><![CDATA[ Question-and-Answer Session Operator Operator Instructions Your first question comes from the line of David Leiker &#8211; Robert W. Baird David Leiker &#8211; Robert W. Baird Just for starters here, there was a restatement and amendment to the credit agreement earlier in the week, could you just provide a quick...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Thu, 02 Jul 2009 10:44:37 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/bank.html"><![CDATA[Bank]]></category>
		<category domain="http://resources.bnet.com/topic/impairment.html"><![CDATA[Impairment]]></category>
		<category domain="http://resources.bnet.com/topic/call+transcript.html"><![CDATA[Call Transcript]]></category>
		<category domain="http://resources.bnet.com/topic/agreement.html"><![CDATA[Agreement]]></category>
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		<category domain="http://resources.bnet.com/topic/methode+electronics+inc..html"><![CDATA[Methode Electronics Inc.]]></category>
		<category domain="http://resources.bnet.com/topic/financial+services.html"><![CDATA[Financial Services]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">MEI</category>
		<category domain="tickers">MEI</category>
	</item>
	<item>
		<title><![CDATA[Cogdell Spencer Inc. Q1 2009 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-13071_23-301331.html]]></link>
		<description><![CDATA[ Question-and-Answer SessionOperator Operator Instructions Our first question comes from David Toti with Citi. David Toti - Citi Good morning everyone. Michael Bilerman is here with me as well. I have two questions. The first relates to the impairments and the write-downs. Can you just walk us through specifically, how...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Tue, 12 May 2009 12:47:14 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/impairment.html"><![CDATA[Impairment]]></category>
		<category domain="http://resources.bnet.com/topic/call+transcript.html"><![CDATA[Call Transcript]]></category>
		<category domain="http://resources.bnet.com/topic/earnings.html"><![CDATA[Earnings]]></category>
		<category domain="http://resources.bnet.com/topic/citigroup+inc..html"><![CDATA[Citigroup Inc.]]></category>
		<category domain="http://resources.bnet.com/topic/cogdell+spencer+inc..html"><![CDATA[Cogdell Spencer Inc.]]></category>
		<category domain="http://resources.bnet.com/topic/michael+bilerman.html"><![CDATA[Michael Bilerman]]></category>
		<category domain="http://resources.bnet.com/topic/gaap.html"><![CDATA[GAAP]]></category>
		<category domain="http://resources.bnet.com/topic/asset+management.html"><![CDATA[Asset Management]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">C</category>
		<category domain="http://rss.financialcontent.com/stocksymbol">CSA</category>
		<category domain="tickers">C,CSA</category>
	</item>
	<item>
		<title><![CDATA[M.D.C. Holdings, Inc. Q1 2009 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-13071_23-300497.html]]></link>
		<description><![CDATA[ Question-and-Answer Session Operator Operator Instructions Your first question comes from Michael Rehaut. Your line is open. Michael Rehaut - JPMorgan First question just on the comments earlier on about still being restraining yourselves in terms of investments in land, and in any types of opportunities. I remember last quarter...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Fri, 08 May 2009 15:30:30 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/m.d.c.+holdings+inc..html"><![CDATA[M.D.C. Holdings Inc.]]></category>
		<category domain="http://resources.bnet.com/topic/impairment.html"><![CDATA[Impairment]]></category>
		<category domain="http://resources.bnet.com/topic/call+transcript.html"><![CDATA[Call Transcript]]></category>
		<category domain="http://resources.bnet.com/topic/quarter.html"><![CDATA[Quarter]]></category>
		<category domain="http://resources.bnet.com/topic/earnings.html"><![CDATA[Earnings]]></category>
		<category domain="http://resources.bnet.com/topic/deal+flow.html"><![CDATA[Deal Flow]]></category>
		<category domain="http://resources.bnet.com/topic/government.html"><![CDATA[Government]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">MDC</category>
		<category domain="tickers">MDC</category>
	</item>
	<item>
		<title><![CDATA[Maguire Properties Inc. Q1 2009 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-13071_23-299518.html]]></link>
		<description><![CDATA[ Question-and-Answer Session Operator We'll now open up the conference call for questions.  Operator Instructions.  Your first question comes from Jordan Sadler &#8211; Keybanc Capital Markets. Jordan Sadler &#8211; Keybanc Capital Markets  Just wanted to get some additional color on the asset sales and the expected impact...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Wed, 06 May 2009 12:28:14 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/asset.html"><![CDATA[Asset]]></category>
		<category domain="http://resources.bnet.com/topic/impairment.html"><![CDATA[Impairment]]></category>
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		<category domain="http://resources.bnet.com/topic/earnings.html"><![CDATA[Earnings]]></category>
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		<category domain="http://resources.bnet.com/topic/maguire+properties+inc..html"><![CDATA[Maguire Properties Inc.]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">MPG</category>
		<category domain="tickers">MPG</category>
	</item>
	<item>
		<title><![CDATA[Martha Stewart Living Omnimedia, Inc. Q1 2009 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14052_23-293785.html]]></link>
		<description><![CDATA[ Question-and-Answer Session Operator  Operator Instructions Your first question comes from Richard Ingrassia - Roth Capital Partners. Richard Ingrassia - Roth Capital Partners Charles, you started with a lot of comment on the digital initiatives, most of which were launched under Wenda's direction. Now that she's gone can you...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Thu, 30 Apr 2009 13:45:31 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/valuation.html"><![CDATA[Valuation]]></category>
		<category domain="http://resources.bnet.com/topic/martha+stewart+living+omnimedia+inc..html"><![CDATA[Martha Stewart Living Omnimedia Inc.]]></category>
		<category domain="http://resources.bnet.com/topic/impairment.html"><![CDATA[Impairment]]></category>
		<category domain="http://resources.bnet.com/topic/call+transcript.html"><![CDATA[Call Transcript]]></category>
		<category domain="http://resources.bnet.com/topic/equity.html"><![CDATA[Equity]]></category>
		<category domain="http://resources.bnet.com/topic/earnings.html"><![CDATA[Earnings]]></category>
		<category domain="http://resources.bnet.com/topic/investment.html"><![CDATA[Investment]]></category>
		<category domain="http://resources.bnet.com/topic/financial+services.html"><![CDATA[Financial Services]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">MSO</category>
		<category domain="tickers">MSO</category>
	</item>
	<item>
		<title><![CDATA[OceanFirst Financial Corp. Q1 2009 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14037_23-291822.html]]></link>
		<description><![CDATA[ Question-and-Answer SessionOperator Operator instructions Our first question is from Frank Schiraldi of Sandler O&#8217;Neill. Please go ahead. Frank Schiraldi &#8211; Sandler O&#8217;Neill Good morning guys. John Garbarino Good morning Frank. Frank Schiraldi &#8211; Sandler O&#8217;Neill Couple of questions here, I wanted to start with just a question about the...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Fri, 24 Apr 2009 12:23:15 -0700</pubDate>
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		<category domain="http://resources.bnet.com/topic/oceanfirst+financial+corp..html"><![CDATA[OceanFirst Financial Corp.]]></category>
		<category domain="http://resources.bnet.com/topic/pricing.html"><![CDATA[Pricing]]></category>
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		<category domain="http://resources.bnet.com/topic/financial+statements.html"><![CDATA[Financial Statements]]></category>
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		<category domain="http://resources.bnet.com/topic/human+resources.html"><![CDATA[Human Resources]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">OCFC</category>
		<category domain="tickers">OCFC</category>
	</item>
	<item>
		<title><![CDATA[Winthrop Realty Trust Q4 2008 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-13071_23-276341.html]]></link>
		<description><![CDATA[ Question-and-Answer Session Operator  Operator Instructions Your first question comes from the line of David Fick &#8211; Stifel Nicolaus David Fick &#8211; Stifel Nicolaus Your current carrying value on Concord can you sort of relate that to your decision on the dividend and your assuming no Concord contribution going...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Thu, 05 Mar 2009 13:15:36 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/impairment.html"><![CDATA[Impairment]]></category>
		<category domain="http://resources.bnet.com/topic/call+transcript.html"><![CDATA[Call Transcript]]></category>
		<category domain="http://resources.bnet.com/topic/dividend.html"><![CDATA[Dividend]]></category>
		<category domain="http://resources.bnet.com/topic/equity.html"><![CDATA[Equity]]></category>
		<category domain="http://resources.bnet.com/topic/earnings.html"><![CDATA[Earnings]]></category>
		<category domain="http://resources.bnet.com/topic/winthrop+realty+trust.html"><![CDATA[Winthrop Realty Trust]]></category>
		<category domain="http://resources.bnet.com/topic/concord.html"><![CDATA[Concord]]></category>
		<category domain="http://resources.bnet.com/topic/marc.html"><![CDATA[Marc]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">FUR</category>
		<category domain="tickers">FUR</category>
	</item>
	<item>
		<title><![CDATA[Entercom Communications Corp. Q4 2008 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14052_23-274113.html]]></link>
		<description><![CDATA[ Question-and-Answer SessionSteve Fisher I will serve as moderator. So this is a strange role for me, but &#8211; and I will actually directs the first question to myself. Bishop Cheen of Wachovia, and David Bank of RBC, Royal Bank of Canada, both had two questions on the leverage. David...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Sun, 01 Mar 2009 20:09:12 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/leverage.html"><![CDATA[Leverage]]></category>
		<category domain="http://resources.bnet.com/topic/entercom+communications+corp..html"><![CDATA[Entercom Communications Corp.]]></category>
		<category domain="http://resources.bnet.com/topic/impairment.html"><![CDATA[Impairment]]></category>
		<category domain="http://resources.bnet.com/topic/call+transcript.html"><![CDATA[Call Transcript]]></category>
		<category domain="http://resources.bnet.com/topic/earnings.html"><![CDATA[Earnings]]></category>
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		<category domain="http://resources.bnet.com/topic/seeking+alpha.html"><![CDATA[Seeking Alpha]]></category>
		<category domain="http://rss.financialcontent.com/stocksymbol">ETM</category>
		<category domain="tickers">ETM</category>
	</item>
	<item>
		<title><![CDATA[Build-A-Bear Workshop Inc. Q4 2008 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14058_23-270912.html]]></link>
		<description><![CDATA[ Question-and-Answer Session Operator  Operator instructions.  Your first question comes from Paul LeJuez &#8211; Credit Suisse. Paul LeJuez &#8211; Credit Suisse  Just a couple of housekeeping questions, can you share with us the, what you got in the extra week in both sales and earnings and then...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Thu, 19 Feb 2009 10:58:24 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
		<category domain="http://resources.bnet.com/topic/build-a-bear+workshop+inc..html"><![CDATA[Build-A-Bear Workshop Inc.]]></category>
		<category domain="http://resources.bnet.com/topic/call+transcript.html"><![CDATA[Call Transcript]]></category>
		<category domain="http://resources.bnet.com/topic/cash+flow.html"><![CDATA[Cash Flow]]></category>
		<category domain="http://resources.bnet.com/topic/credit+suisse+group+ag.html"><![CDATA[Credit Suisse Group AG]]></category>
		<category domain="http://resources.bnet.com/topic/earnings.html"><![CDATA[Earnings]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">BBW</category>
		<category domain="tickers">BBW</category>
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