When he became commissioner, 21 of the 26 major league teams were nonprofitable.

Mortality ranges from 25-60% and surviving animals are considered nonprofitable.

"To Allied, it was regarded only as a small, nonprofitable entity," he added.

"The rebates are going to go away, and it becomes a less profitable, even a nonprofitable industry," he said.

Costly, nonprofitable operations in Japan and the United States, both part of acquisitions, could be among the first to lose staff.

In particular, Russia would need to finance the deficit of the Belarusian budget, burdened by social programmes and subsidised nonprofitable state enterprises.

"It's the first nonprofitable quarter since I came back to the company," said Mr. Jobs, who in September 1997 rejoined the company he helped found.

The German electronics and engineering group Siemens said it would cut 2,000 jobs and sell nonprofitable activities of its industrial services unit, affecting another 5,000 jobs, after the division posted a first-half operating loss.

It offers the outpatient procedures that are traditionally the least complicated and most profitable, skimming, critics say, the best-paying business from the neighborhood hospital, sticking them with the most costly and nonprofitable inpatient procedures.

The school has established a close partnership with Mary's Meals, which saw former deputy head, Tony Begley, resign from his position to take up a new role as the education co-ordinator of this nonprofitable charity.

He went over one of his major ideas concerning the transportation of oil, which was to fit out as many ships as possible in such a way as to permit the eventual transportation of something other than oil, in order to avoid empty and thus nonprofitable return trips, a new idea at the time.