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When the Boston Newspaper Guild, a 700-member union and the largest associated with the Boston Globe, rejected a contract containing over $10 million dollars worth in pay and benefit cuts last week, the New York Times Co., owner of the Boston Globe, implemented a 23% wage cut. The cut still stood Wednesday morning as the union and the Times Co. finished up their second round of night-long negotiations. Once again, the company and the Guild failed to reach a wage and benefit compromise acceptable to both sides. Newspaper spokesman Robert Powers says the groups will meet officially again on Monday, while Guild president Dan Totten stresses that informal talks will continue Wednesday afternoon via telephone.