1. Two hundred people lost their jobs <u>as a direct consequence of the merger. </u><br/><br/>2. We do not accept responsibility but we will refund the money <u>as a gesture of goodwill</u>.<br/><br/>What are the as-phrases in the above two sentences modifying ?<br/><br/>If "as a direct consequence of the merger" were modifying the entire main clause shouldn't it be preceded by a comma ?