COMPANY NEWS - COMPANY NEWS - TIFFANY SAYS 3RD-QUARTER EARNINGS WILL BEAT ESTIMATES - NYTimes.com

A decline in reading and writing scores on the SAT demonstrates that current reform strategies are not enough.

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Forty years after the deadly riot at Attica, the memories of that frenzied morning are still troubling.

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A Room for Debate forum on whether Detroit can sustain its two-tier pay.

Opinion » Autoworkers’ Haves and Have-Nots

Tiffany & Company said yesterday that it expected third-quarter earnings of at least 21 cents a diluted share, a penny above the Wall Street consensus estimate and 40 percent higher than a year ago. Tiffany predicted that sales would grow at least 15 percent above 1999 results. Prior-year earnings are adjusted for a 2-for-1 stock split in July 2000. Wall Street analysts expect Tiffany to post a profit of 20 cents a share for the third quarter, according to the research firm First Call/Thomson Financial. Tiffany is to report third-quarter results on Nov. 15.