December 26, 2002

Ohio State University coach Jim Tressel prepares to take team to Fiesta Bowl, where it will face Miami University in college championship game; photos (M)

Fertility rates in many European countries have plummeted over last decades, shifting one-child families close to statistical norm; World Health Orgn figures show Europe to be continent with lowest fertility rate; no West European country has total fertility rate of 2.1--marker that demographers say means exact replenishment of population; in United States rate is 2.0, which demographers attribute to greater immigration; trend in Europe has been evident for many years, but its slow-building consequences are now coming into starker relief; more West European countries are taking new steps to address specter of sharply winnowed and less competitive work forces, surfeits of retirees and pension systems that will need to be cut back deeply; fertility rates are starkest in East European countries, but trend hit Western Europe earlier, and has had more time to produce hand-wringing and soul-searching; among reasons for trend are that people are studying longer and marrying later, that contraception and abortion are readily available, that divorce is more common and that would-be parents' attachments to leisure time, conveniences and indulgences do not easily accommodate multiple children--or sometimes, any children at all; photo; graphs (L)

Enron Inquiry Expands To Accounting Basics Broadening the inquiry into Enron's collapse, federal investigators who have been examining the esoteric details of off-the-books partnership schemes are now looking at such basics as whether the company misled investors about the value of hard assets like pipelines and power plants, according to people involved in the case. The new line of inquiry represents a focus on the sort of run-of-the-mill accounting issues that have been raised in numerous corporate fraud cases in the past. Under examination, these people said, is whether Enron carried assets on its books for billions of dollars more than their actual worth. [Page A1.]

Drug companies and doctors fight Bush administration plan to restrict gifts and other rewards that pharmaceutical manufacturers give doctors and insurers to encourage prescribing of particular drugs; Dept of Health and Human Services says many gifts and gratuities look like illegal kickbacks, and consumer groups including AARP voice support for restrictions; they are outnumbered by drug makers, doctors and health maintenance organizations that have flooded government with letters criticizing proposal; drug makers acknowledge that they routinely make payments to insurance plans to increase use of their products, to expand their market share, to be added to lists of recommended drugs or to reward doctors and pharmacists for switching patients from one brand of drug to another; insurers, doctors and drug makers say such payments are so embedded in structure of health care industry that Bush administration plan would be profoundly disruptive; doctors say drug companies are major source of money for their professional education programs; administration says it is considering these comments and expects to issue final guidelines in few months (M)

NCAA decides to switch from leather to synthetic basketballs for its women's and men's tournaments; People for Ethical Treatment of Animals lauds decision; photos (M)

Experts on corporate strategy debate merits of layoffs; some argue that layoffs can set stage for growth, but others say companies that avoid cutting jobs reap huge benefits in loyalty and productivity; those that endorse downsizing say it should be part of strategic plan, not simply response to temporary slackness in demand, especially in industries where talented employees are scarce; photo (M)

New Jersey Nets defeat Boston Celtics, 117-81; photo (M)

Some cable television companies, faced with increased competition from satellite companies, are offering telephone service along with standard television and Internet; lower rates are beginning to attract customers from competing phone carriers, with 2.3 million American homes already using cable telephones; several drawbacks cited; photo (M)

Shoppers at every income level are increasingly making decisions about what to buy, where to buy and even when to buy based solely on price; attitude helps explain why traditional department stores lost ground this holiday to discounters and online merchants; certain products, particularly in electronics and housewares, have become commodities that play into retail strategies of discounters; some department stores, including Macy's, are trying to play by new price rules, offering deep discounts and coupons; photos; graph (M)

Federal investigators broaden inquiry into Enron's collapse, examining whether company misled investors about value of hard assets like pipelines and power plants; at issue is whether company carried these assets on its books for billions of dollars more than their actual worth; new line of inquiry represents focus on sort of run-of-the-mill accounting issues that have been raised in numerous corporate fraud cases; federal prosecutors reportedly plan to bring what is known as superseding indictment against Andrew S Fastow, company's former chief financial officer, who was charged earlier in year in 78-count indictment; superseding indictment will add charges, name new defendants, or both; investigation's new direction, if it proves fruitful, could offer prosecutors case that is easier for jury to understand and another means for pursuing evidence of possible criminal activities up the management ranks at Enron; Richard A Causey, former chief accounting officer, could also figure in inquiry; photos (M)

New York City Mayor Michael Bloomberg gives bicycle he bought in case of transit strike to Canarsie, Brooklyn, teenager Michael Pruit for Christmas; family and friends cheer as Michael takes it for test ride; photos (M)

Article on Housing Works Used Book Cafe in Manhattan's SoHo district, which has made name for itself by becoming salon for well-known authors and providing extra money for nonprofit Housing Works through appearances in movies and renting space for private parties; photos (M)