Hal Fulton wrote:
> Those are called "collective nouns." They appear singular but
> act as a plural and should be treated plurally. Thus "Microsoft
> are" is correct, and "Microsoft is" is a failure of the US
> education system.
>
> I can see the rationale that a corporation is a single entity.
> But when it's time for a pronoun, even Americans go for the
> plural -- even in the same sentence:
>
>    "Microsoft are angry, and they plan to sue." (UK/correct)
>    "Microsoft is angry, and it plans to sue." (at least consistent)
>    "Microsoft is angry, and they plan to sue." (American)

People talk that way, but these are the same people who say "between
you and I." I'd say the second is correct, and Associated Press style
(the most commonly used style guide for American newspapers)
unequivocally says it's the second one.

Sorry for the lack of topicness, y'all. I just had to defend my
dialectical honor.