BOSTON — More than 100 employees of a small Massachusetts college are losing their jobs as a result of a merger with the much larger Boston University.BU announced Thursday that 111 Wheelock College employees— 72 staff and 39 full- and part-time faculty members — will be let go when the merger becomes official June 1.BU has offered positions to 93 Wheelock employees, including all tenured faculty members.BU's vice president of human resources called layoffs a "very difficult and painful part of the merger."