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Each Bertelsmann division operates with a high degree of autonomy, and the compensation of its executives is based only on the performance of the division.
In particular, prosecutors are said to be examining statements made at meetings with Wall Street analysts in 2000 and 2001 about the prospects and performance of the division.
L.I. @ WORK Correction: May 1, 2005, Sunday The L.I.@Work column last Sunday, about the Health Care Products division of the Hi-Tech Pharmacal Company, referred incorrectly to the financial performance of the division and the company.
IN this instance, while some experts consider the accounting appropriate, others said it misrepresented the performance of the division, largely because there was no real market to judge the contracts.
Ion is crucial to efforts by Saturn to at long last broaden its product line as well as stimulate sustained growth instead of the stop-and-go performance of the division since its debut in 1990.
Army Group E claimed that the performance of the division showed that it had "absolutely no military value".
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The company issued a warning to investors downgrading the performance of DMG Media, the division that houses the Daily Mail, Mail Online and freesheet Metro, which will miss its full-year targets.
Analysts see DaimlerChrysler's drop as largely reflecting the sluggish performance of the Chrysler division.
Despite the solid performance of the PC division, company executives have taken to calling Lenovo a PC-plus company.
Despite operations around the world, its profits are almost entirely pinned on North American light truck sales and the performance of the financing division, Ford Credit.
But in the last two months, Mr. Turner has grown increasingly irate at the disappointing performance of the AOL division, the federal investigations into its accounting, and the resulting decline in the stock price, several people who work with him said.
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