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(Click for frequent words.) 79 headcount reductions 65 headcount 65 salaried workforce 65 restructuring 64 redundancies 59 involuntary separations 57 Headcount reductions 57 lay offs 56 layoffs 55 involuntary redundancies 55 rationalization 55 reductions 55 companywide restructuring 54 restructing 54 voluntary redundancies 54 organizational realignment 54 companywide 53 plant idlings 53 retirements attrition 53 groupwide 52 voluntary redundancy scheme 52 voluntary separations 52 delayering 52 reorganization 52 voluntary severance packages 52 voluntary redundancy 52 Power8 52 downsizing 51 Aon Benfield restructuring 51 involuntary layoffs 51 compulsory redundancies 50 exiting unprofitable 50 retrenchment 49 voluntary severance 49 divestures 49 Partnered Brands 49 idlings 48 compulsory redundancy 48 voluntary buyouts 48 involuntary terminations 48 Redundancies 48 workforce 48 incentive accruals 48 costcutting 48 rightsizing 48 balance sheet deleveraging 48 salaried 48 attrition retirements 47 reorg 47 spokeswoman Arja Suominen 47 retrenchments 47 SEK2 47 cutbacks 47 cuts 47 salaried headcount reductions 47 Straaberg 47 avoid compulsory redundancies 47 goodwill writedown 47 Erlangen Munich 47 companywide reorganization 47 production curtailments 47 reduction 46 consolidations 46 refranchising 46 asset disposals 46 Supply Chain Transformation 46 synergy potentials 46 bonus accruals 46 predecessor Kurt Hellstroem 46 restruc turing 46 restructurings 46 Munich Perlach 46 Scheiff 46 ALTANA Chemie 46 Rynning Toennesen 46 ofapproximately 46 nonrecurring expenses 46 redeployment 45 SEK#bn [001] 45 Hönle Group 45 reorganisations 45 Hesperion acquisition 45 corporatewide 45 salaried employees 45 hiring freeze 45 reorganizations 45 Textile Effects 45 dubbed Power8 45 salaried workers 45 voluntary redundancy packages 45 pension curtailment 45 belt tightening 45 Federal Mogul Alapont 45 unfilled positions 45 billable headcount 45 BTGS 45 divestments 45 Juergen Radomski 45 unabsorbed overhead 45 CEO Mats Jansson 45 Billable headcount 45 Voluntary Resignation Package 45 schedule Kozleski 45 Qurius 45 reprioritisation 44 spokeswoman Jennifer Weyrauch 44 severance 44 synergies 44 Ebita margin 44 severance outplacement 44 capital expenditure 44 underperforming stores 44 asset writedowns 44 pretax 44 consolidation 44 Tenovis 44 EBITA margin 44 SGAM UK 44 THOMSONplus 44 SEK3 44 Voluntary Separation Program 44 severance accruals 44 Gershon Review 44 Broadcasting union Bectu 44 Chief Executive Hans Straberg 44 divestitures 44 STECO 44 Triaton 44 GCIB 44 spokeswoman Tricia Primrose 44 DKK #.#bn [001] 43 minimize compulsory redundancies 43 proforma revenues 43 CHF4 43 curtailments 43 Heinz Klinkhammer 43 Personec 43 InteliStaf 43 Power8 restructuring plan 43 upholstery fabrics segment 43 spokesman Edward Barbini 43 netsales 43 BuckHickman InOne 43 SG & 43 ORS Nasco 43 Layoffs 43 Ormet employs 43 Corus Aluminum 43 paybill 43 Value Creation Plan 43 GSCT program 43 LIFO provision 43 Cytec Surface Specialties 43 SEK#.#bn [001] 43 DSM Resins 43 CapEx 43 adjusted Ebit 43 Wirahadiraksa 43 realignment 43 Restructuring 43 SKr#m 43 Faxander 43 ARQUANA 43 Voikkaa 43 involuntary attrition 43 NETg acquisition 42 reiterates FY 42 reassignments 42 Galapagos BioFocus 42 capex 42 closures 42 stock basedcompensation 42 Bankruptcies skyrocketed 42 divestiture 42 DSM Elastomers 42 Univeyor 42 Ron Defeo 42 Workforce Reduction 42 inventories revalued 42 Jyrki Ovaska 42 repositions itself 42 ANZES 42 Adjusted EBITA 42 mandatory unpaid furloughs 42 write downs 42 SigmaKalon acquisition 42 fullyear 42 Dieter Scheiff 42 Siegfried Russwurm 42 restructures 42 involuntary furloughs 42 Surface Specialties acquisition 42 Brooks Eckerd acquisition 42 CropScience unit 42 compulsorily redundant 42 noncash goodwill impairment 42 attritions 42 CFO Dirk Kaliebe 42 insourcing 42 Wynaendts 42 adopting SFAS #R 42 Partnered Brands segment 42 CEO Marcel Rohner 42 JCB Transmissions 42 ABDick 42 redundancy 42 SFr#.#bn [003] 42 noninterest expenses 42 efficiencies 42 writedowns 42 Mallabo 42 buyouts 42 Druskin 42 inventory write downs 42 unfavorable variances 42 Metal Framing segment 42 unallocated expenses 42 salary freezes 42 pensionable salaries 42 costsavings 42 CEO Alex Wynaendts 42 Polistuk 42 Chief Executive Wolfgang Ziebart 42 TBR believes 42 asset write downs 42 dis synergies 42 RSEL 42 Harjavalta 41 Raiffeisen Informatik 41 companywide layoffs 41 streamlining 41 OpEx 41 reprioritization 41 LM Capital Markets 41 truckmaker Scania 41 Straberg 41 VDO Automotive 41 Time Equivalents 41 SchoolHouse division 41 Fab 3E 41 Beaufret 41 overstaffing 41 inventory destocking 41 Healthy Ambition 41 Chief Executive Anders Moberg 41 alloy extrusion 41 divesture 41 SANYO Semiconductor 41 Power8 restructuring 41 nonunion salaried 41 MSEK -# [001] 41 #,# wspm 41 dry dockings 41 Finnish papermaker 41 Gujiao facility 41 Kaukas mill 41 rapid measurable ROI 41 Kaukomarkkinat 41 Elekta employs 41 spokesman Anders Edholm 41 FSAH Acquisition 41 Spokeswoman Gina Proia 41 Thomas Sattelberger 41 redundancy payouts 41 GMNA 41 HCL IBS 41 voluntary retrenchments 41 JLT Benefit Solutions 41 shedding noncore 41 Postbank AG 41 Stefan Jentzsch 41 Deutsche Postbank AG DPB.XE 41 CompAir acquisition 41 unabsorbed manufacturing 41 Derek McLuckey general 41 salesforce 41 Group www.invensys.com 41 intangible impairments 41 Chief Executive Francesco Caio 41 equivalents FTEs 41 store refits 41 Headcount 41 NMHG Retail 41 Chief Executive Peter Loescher 41 Divisions Adecco Staffing 41 Cotshott 41 owner Dyke Messinger 41 Security Review SDSR 41 wage freezes 41 nonstrategic assets 41 Operational Efficiency Programme 41 Heidelberger Druckmaschinen 41 Insight Dynamics VSE 41 International Operations GMIO 41 implemented Riverbed WAN 41 deleveraging 41 efficiences 41 Norwalk Conn. Affinion 41 Chief Executive Bernhard Schreier 41 GBP #.#m [003] 41 Companywide 41 belt tightening measures 41 leaving vacancies unfilled 41 ForMotion 41 Guenther Fleig 41 de bottlenecking 40 goodwill writeoff 40 CareFusion employs 40 nonlabor 40 firmwide 40 Ebitda margin 40 divesting underperforming 40 global outplacement consultancy 40 curtailment 40 plan dubbed Power8 40 items affecting comparability 40 restructure 40 indefinite layoff 40 SKr#bn 40 nonstore 40 decremental 40 Operational Excellence 40 Promotions.com subsidiary 40 Buhl Rasmussen 40 Hans Straberg 40 Vivento 40 Marbob acquisition 40 de levering 40 EUWAX AG 40 Chief Executive Glenn Tilton 40 MsourcE 40 overheads 40 securitized Timeshare notes 40 Rhode Island FGXI 40 SKr 40 OnVista Group 40 SEK -#.# [002] 40 Randstad NV 40 headcounts 40 furloughs 40 gross margin 40 Voluntary redundancies 40 CommWorks 40 Ebit margin 40 subsidiary Germanwings 40 Mr Ihlein 40 Mr Nicolin 40 cutting 40 CEO Jouko Karvinen 40 Verakis 40 CEO Werner Wenning 40 markdowns 40 reshufflings 40 FTEs 40 Refranchising 40 FSAH acquisition 40 layoffs unpaid furloughs 40 OREO write downs 40 Walter C. Rakowich 40 Teleflex employs 40 Klude 40 restatement 40 Chief Executive Marcel Rohner 40 TASC generates 40 postretirement benefit expense 40 severances 40 Sunnyvale CA Spirent Communications 40 HR BPO 40 Hewden Tools 40 Analyst Richard Withagen 40 terminations 40 noninterest expense decreased 40 openreach 40 Paul Tufano 40 Donahoe Wilmot 40 EUR#.#b 40 McCann Erickson WorldGroup 40 Eybl International 40 Thomsons Online Benefits 40 LHH Career Services 40 phased rollout 40 deconsolidate 40 DPAC amortization 40 Commercial Airplanes 40 Regentek 40 Chief Executive Christian Rynning 40 Funhoff 40 Divestments 40 Kellermann oversaw 40 SEK#.# billion [003] 40 opex 40 EUR6 billion 40 ARINSO 40 Jan Dworsky 40 noncash accounting 40 organizational structure 40 ELIOKEM 40 Aschenbroich 40 turnround 40 Legerity acquisition 40 virgin.net 40 EPS accretion 40 Pluthero 40 controllership treasury 40 downsizing rightsizing 40 ARQUES 40 unabsorbed fixed costs 40 lease renegotiations 40 strategic reallocations 40 variable remuneration 40 CHF2 40 Koffrie 40 severance packages 40 FiReControl project 40 Chief Executive Jouko Karvinen 40 styrenics 40 Flextronics Solectron 40 Polymer Chemicals 40 Synergies 40 Coating Resins 39 Andrea Moneta 39 Printelligent 39 Kymi mill 39 Solteq 39 Brooks Eckerd 39 Chief Executive Wolfgang Reitzle 39 refranchise 39 DSD Dairy 39 minute Elderberry Facial 39 Aerostructures segment 39 Chief Executive Jussi Pesonen 39 destocking 39 shuffles execs 39 severance payouts 39 FJH AG 39 Simclar Ayrshire 39 spokeswoman Julie Ketay 39 reallocations 39 refranchised 39 BPE Segment 39 Chief Executive Hans Wijers 39 unpaid furlough 39 Hallstein Moerk 39 compensation accruals 39 meaningfully accretive 39 EBITA amounted 39 EUR #,# Mio 39 Geoffrey Beene outlet 39 freenet.de AG 39 unabsorbed fixed overhead 39 wage rollbacks 39 Lloyd Avram 39 #,#-#,# boepd 39 Guidant vascular stent 39 Spectrum Brands generates 39 furloughed pilots 39 Dutchi 39 Filmyard Holdings LLC 39 derisking 39 kronor euro#.# [004] 39 narrows 3Q 39 boardroom reshuffle 39 Wyndeham 39 CHF#bn 39 Sydbank analyst Morten Imsgard 39 Job Cuts 39 Sivignon 39 quarterended 39 unabsorbed overhead expense 39 employers PRSI 39 opg margin 39 Ermotti 39 Noninterest expense decreased 39 offshored 39 Marco Strittmatter 39 elexis 39 spokesman Oscar Suris 39 salaried nonunion 39 lfl sales 39 ııı#.# billion [001] 39 spokeswoman Marcey Evans 39 unplanned maintenance 39 Sejen 39 Corenso 39 Saiccor expansion 39 axing 39 Subscription Fulfillment Services 39 profitsharing 39 workstreams 39 spokeswoman Kristin Baur 39 KUKA Robot Group 39 wage freeze 39 rebranding 39 outsourcing 39 Preprint revenues 39 noncore assets 39 modestly dilutive 39 analyst Ronald Gruia 39 gross margins 39 main CA tenance 39 Elisman 39 IGD surplus 39 hiring freezes 39 layoff announcements 39 Astronics AES 39 divesting noncore assets 39 fuel CASM 39 Collectively Realogy franchise 39 DRAXIS employs 39 SEK#bn [002] 39 Lakeview Diaper Plant 39 goodwill impairment charge 39 Perlos 39 Graebel Relocation Services 39 Posten Norden 39 reorganizational 39 Hummer Saab 39 cheese Nabisco crackers 39 boardwear division 39 René Carron 39 departmental budgets 39 andadministrative 39 SKr#.#bn [003] 39 CEO Michel Landel 39 EuroView Daily Comment 39 Baan ERP 39 Frank Mergenthaler 39 CEO Wolfgang Ziebart 39 outplacement 39 offshoring 39 attrition 39 SKU rationalization 39 Claudia Baucus 39 Lasertel subsidiary 39 SESCo acquisition 39 DAC unlocking 39 opg profit 39 PwC Consulting 39 Rousset France 39 spokesman Fritz Schmuhl 39 IBIM 39 ErgoGroup AS 39 departmental reorganizations 39 EBIT margin 39 Orkla Aluminium Solutions 39 noncore 39 Michael Punzet 39 Harland Acquisition 39 FunTees 39 Parsippany NJ employs 39 DSM Fibre Intermediates 39 seasonally quieter 39 Doineau 39 2Q FY# [002] 39 Don Liebentritt 39 EBITDAF 39 Experian employs 39 CA EITM solutions 38 downward revision 38 O2 Unify 38 Chief Executive Philippe Varin 38 SIG Beverages 38 FUEL CHEM segment 38 noninterest expense 38 CHF#.#bn [003] 38 strategic reorientation 38 adjusted Ebitda 38 ElringKlinger Group 38 TEB adjustment 38 FLS Aerospace 38 CHF#.#bn [002] 38 Wyndham Worldwide headquartered 38 SFr#m [002] 38 iGS 38 Tririga 38 sickness absence 38 Turnaround Plan 38 Spheral Solar 38 refranchising initiative 38 simplification 38 intangible asset impairments 38 hedgebook 38 Karen Quintos 38 Anteo Group 38 DSGi 38 Alcatel Optronics 38 spokeswoman Elisabeth Manzi 38 MAISONS FRANCE 38 Chief Executive Lars Olofsson 38 AOME 38 consolidated PRASM 38 nonmanagerial 38 Nasdaq QSFT simplifies 38 HBOS plc 38 Technoplast 38 Jarnheimer 38 twenty4help 38 Harry Yanowitz 38 Einhell 38 Worldwide SolarWorld 38 writedown 38 Anritsu sells 38 management buyout MBO 38 divest noncore assets 38 layoff notices 38 sequential improvement 38 Jan Oksum 38 Cirquent 38 renamed Park# 38 operating income1 38 DRAM ASPs 38 deconsolidation 38 AZ Servizi 38 Asset Management GSAM 38 restructuration 38 PMPS brand 38 WWS Divestiture 38 #koz [002] 38 Oetsch 38 Tambakeras 38 LTM adjusted EBITDA 38 spokesman Andy Backover 38 Chief Executive Adam Crozier 38 Chief Executive Werner Wenning 38 adopting IFRS 38 James Sciales 38 b Represents 38 officer Joe Kaeser 38 Chief Executive Klaus Kleinfeld 38 La Voca 38 Barclays Capital Barclays Wealth 38 Retail BT Wholesale 38 downsizings 38 Hewden 38 swingeing cuts 38 distort comparability 38 SEK#.#bn [004] 38 f Represents 38 EURO CDS 38 AOL Pipex 38 PRAGUE Ceska Sporitelna 38 Chep pallet 38 CHF#m [002] 38 Nils Machemehl 38 FirstService generates 38 theacquisition 38 Frito Lay snack foods 38 ATOSS 38 Vebnet 38 Heitkamp Rail 38 Q1 FY'# 38 redundant 38 CGEY 38 Onshore Downstream 38 Thurso pulp mill 38 strategy GlobalData summarization 38 Vuokatti 38 SFN delivers 38 andAsia Pacific 38 non recurring 38 Hengdali 38 nonteaching positions 38 Surface Specialties 38 automotive castings 38 Chief Executive Dieter Scheiff 38 positions unfilled 38 rationalisations 38 Hienonen 38 Material Handling Segment 38 CEO Mika Vehvilainen 38 Hiring freezes 38 GBP#M [002] 38 repricing 38 Synstar 38 Pigments segment 38 relative underperformer 38 IPAP2 38 EUR4 billion 38 DSG Canusa 38 Fournier Pharma 38 CEO Ralph Hake 38 normalized EBIT 38 CEO Frederic Oudea 38 kronor ¤ 38 NeoResins 38 oper profit 38 RSM Bentley Jennison 38 KeyLink 38 Payrolls shrank 38 unabsorbed fixed 38 Ag Eq oz 38 itsbusiness 38 Francesco Serafini 38 kraft mill 38 asset impairments 38 John Bukovinsky 38 Chief Executive Leif Johansson 38 FlyNordic 38 Tig Gilliam CEO 38 outsource 38 Aon Hewitt 38 Citisoft 38 savings 38 Metso Drives 38 JPY#.#bn [001] 38 Danone biscuit 38 CEO Bertrand Sciard 38 noncash goodwill 38 furlough 38 re skilling 38 Z5 Technologies 38 billable consultants 38 JOB CUTS 38 GoSolutions 38 MSEK -#.# 38 administative 38 repositioning 38 capital expenditure CAPEX 38 FY opg 38 Strategic Realignment 38 Asia-Pacific/Japan 38 nonmanagement 38 Timminco magnesium 38 Yos Shiran 38 Chief Executive Ekkehard Schulz 38 GenTek operates 38 Llanwern 38 PGP Acquisition 38 Carsten Schloter 38 subsidiaries Comair Mesaba 38 retirements resignations 38 Northcliffe Media 38 DiaMed acquisition 38 Pro forma EPS 38 BD Biosciences segment 38 Long Term Incentive Program 38 downward revisions 38 deleverage 38 weaker refining margins 38 railcar deliveries 38 - Gross Profit [005] 38 Canaccord Relief Program 38 Heidelberger Druck 38 PerformanceEdge ™ 38 Scribona 38 analyst Sjoerd Ummels 38 Apetit Kala 38 rightsize 38 Copano commodity 38 Minister Natik Aliev 38 IS.Teledata 38 & Recapitalisations 38 realigning 38 DASH diet favors 38 NASDAQ GPCB today 38 DSM Melamine 38 Marmaxx Group 38 spokesman Terry Balluck 38 Alain Crozier 38 Eazor 38 MIVA Media 38 FY opg profit 38 BPTS 38 Michigan Perceptron 38 pretax writedowns 38 aftertax gain 38 Merck Generics 38 Decorative Paints 38 sold Banadex 38 Progeon 38 lateral hires 38 rebased OCF growth 38 ~ Vectis 38 Factories slashed 38 Chief Executive Dieter Rampl 37 Americas DENSO employs 37 Aspect eWorkforce Management 37 Zindart Manufacturing 37 pine sawtimber harvest 37 NASDAQ ASUR 37 reengineering 37 deconsolidating 37 Tim Laatsch 37 SKr#.#bn [001] 37 organizational realignments 37 Magnus Nicolin 37 affecting comparability 37 ErgoGroup 37 Empagio 37 nonrecourse financing 37 EFT Processing Segment 37 CEO Randy Falco 37 Cleanaway UK 37 CAMI plant 37 AZEGO 37 CEO Gerard Kleisterlee 37 Aron Ain 37 Chief Executive Jerome Caille 37 blast furnace pellet 37 Morchio 37 Arlon Coated Materials 37 Vikram commensurate 37 overcapacities 37 password resets 37 triennial valuation 37 CHEP pallet 37 redundancy notices 37 restatements 37 borrower depositor 37 divestment 37 Ray Kerins 37 Kamp Lintfort 37 titanium machining 37 recapitalization 37 CFO Cathie Lesjak 37 EBITDA margin 37 AmNet Mortgage 37 DPWN 37 OshKosh wholesale 37 representative Laurie Hamit 37 spokeswoman Lynne Dragomier 37 Löscher 37 millimeter wafers 37 Composite Fibers 37 ioko 37 jettison unprofitable 37 Hartmut Retzlaff 37 n#.# [002] 37 TechOps 37 MILAN AFX Alitalia SpA 37 StepStone 37 Rod Lache 37 WorldwideWorker 37 Poolia 37 Albacom 37 Belden CDT 37 Goodwill Impairment Charge 37 #.#bn writedown 37 Borders superstores 37 petrochemicals Huntsman 37 Petrofund merger 37 Ajilon Professional 37 EPADS estimates 37 EFI maintains 37 EBIT beia 37 UKpound# 37 RSDB 37 recalling furloughed pilots 37 Ver.di 37 Visa indemnification 37 sees FY opg 37 pretax noncash 37 WStore 37 Swedwood 37 ArcelorMittal Galati 37 Schering Wenning 37 Furloughs 37 Stendal mill 37 Lou Gellos Microsoft 37 Cost Reductions 37 Organizational Changes 37 fiscal# 37 NeedleTech 37 trimming 37 Intellecor 37 Chief Executive Mike Zafirovski 37 RedPrairie Workforce Management 37 Clairoix 37 product discontinuances 37 officer Peter Skyte 37 Ufindus 37 Performance Polymers segment 37 Jérôme Caille 37 Adjustments Inventory 37 Horta Osorio 37 Anniversary observances 37 EUR#.#B [001] 37 MARRIOTT REVENUES totaled 37 nonlabor costs 37 Andreas Pohlmann 37 #QCY# [001] 37 blast furnace reline 37 Brooks Eckerd drugstore chain 37 Acuity Brands employs 37 Newstec 37 analyst Itay Michaeli 37 LIFO adjustments 37 LIFO liquidation 37 SEK -#.# [001] 37 rationalizing 37 German drugmaker Ratiopharm 37 SouthFirst 37 Carmanah Annual Report 37 Ebita 37 Alitalia Servizi 37 externally Jaffe 37 Watson Wyatt LLP 37 Calpine jettisoned 37 Vyvx advertising 37 Recruiter Hays 37 quarter# 37 Quarterly Loss Narrows 37 Tevens 37 Bottling Investments 37 RaySearch Laboratories AB publ 37 BERLIN DaimlerChrysler AG 37 Enventis Sector 37 receivable securitization 37 nextevolution 37 EUR #mln 37 Organizational Restructuring 37 Sarbanes Oxley compliance 37 Timeshare segment 37 EUR4bn 37 Ps.3 37 Conzzeta 37 uniFLOW 37 unfilled vacancies 37 PLIs 37 Su lin Ong 37 AllThingsDigital blog 37 PortfolioServices 37 strategy summarization 37 BÖWE Group 37 Bandrowczak 37 PDP MLR 37 Phil Hodkinson 37 Affiniti 37 SmartCertify 37 postpaid wireless 37 Solectron pro forma 37 intersegment transactions 37 debottlenecking 37 SKr#.#bn [002] 37 Adjusted OIBDA excludes 37 unabsorbed fixed manufacturing 37 NIKKOR SLR interchangeable lenses 37 salary rollbacks 37 Thomas Nides 37 Layoffs furloughs 37 Dentressangle 37 Catalent employs approximately 37 OTTI write downs 37 ver.di union 37 mandatory furloughs 37 g Represents 37 Garlinghouse envisioned 37 chairman Alun Cathcart 37 noncash impairment charge 37 Commercial Laminating Solutions 37 Schuckenbrock 37 accrual reversals 37 Mike Ihlein 37 AMPAC ISP Holdings 37 www.GTSI.com 37 Topnordic 37 Andrew Pisker 37 LOFT Outlet 37 Edinfor 37 Christian Rynning Tønnesen 37 Metal Framing 37 Chairman Heinrich von 37 Eltek commented 37 markdown 37 Chief Executive Bart Becht 37 midlevel managers 37 Osram lighting 37 lease terminations 37 arvato AG 37 Blindcraft 37 impairment charges 37 ¥ #bn [002] 37 Zenith Provecta 37 Jeya Kumar CEO 37 Omnicare CR 37 Rental Comps decreased 37 debt paydown 37 unpaid furlough days 37 Shahla Aly general 37 Doubleday Publishing Group 37 process reengineering BPR 37 EPADR 37 Zayouna volatile 37 Stylist Nail Tech 37 hirings 37 spokesman Brendan Wonnacott 37 containerboard mills 37 Uebber 37 overcapacity 37 EDITDA 37 administrative SG 37 Adjusted FIFO EBITDA 37 Chief Executive Brady Dougan 37 St Nazaire Ville 37 Filtran 37 selling noncore assets 37 Fujitsu HDD 37 z ³ .#-# [001] 37 spokesman Woody Monroy