LEGIER & MATERNE, apac
Consultants and CPAs - New Orleans, Louisisana - 1984 to present.
   

MANAGING DIRECTOR
Responsible for the management and coordination of the firm's operations,
finance, marketing, and research and development, including accounting,
auditing, tax and management advisory services divisions.
   
McDONALD SALES CORPORATION - New Orleans, Louisiana, 1975 to 1983.
   
VICE PRESIDENT, FINANCE - OPERATIONS
Responsible for all financial and operating aspects of this privately-owned $100 million group of diversified companies in fields such as:
 
* Wholesale distribution of major appliance brands including RCA,  
    Litton, White- Westinghouse, Tappan and Burlington House
 
* Direct mail order sales of the Oreck Vacuum Cleaner products to
    over one million customers throughout the United States
    million customers throughout the United States
 
* Retail sales of Oreck Vacuum Cleaner products through regional
    company- owned stores
 
* Manufacturing and direct mail order sales of Viking clocks
 
* Retail sales of Viking clocks through company-owned retail stores
 
* Real Estate acquisition, development and management
 
* Private safe deposit vault operations
 
* Commercial financial services
   (floor plan financing to wholesale customers)
 
* Captive advertising agency operations
 
* Responsibilities included supervision of over 150 employees
   through 8 to 10 departmental managers in the following areas:
 
* Corporate accounting and finance including financial reporting,
   budgeting, forecasting and long range strategic planning and
   tax compliance.
 
* Treasury functions including cash management, maintenance
    of investments portfolio and banking relations
 
* Vendor financial relations
 
* Business Information Technology including selections
    and development of computer hardware and software,
    systems design and installation 
* Product manufacturing and distribution through
    several facilities within the Gulf South Region 
* Acquisition and start up of new corporate entities
 
* Establishment of corporate credit policies, procedures and objectives
 
* Personnel management including hiring and dismissal of
    personnel, labor relations matters and executive and
    management incentive based compensation program
    development and implementation
 
* Establishment and maintenance of corporate insurance portfolio
 
* Employee benefit plan development and administration including
   investment of funds through bank trustee
 
* Development and maintenance of the employee benefit handbook
 
* Asset acquisition, disposition and related financing
   
LOUISIANA NEWS COMPANY - New Orleans, Louisiana - 1973 to 1975.
 
VICE PRESIDENT, GENERAL MANAGER; VICE PRESIDENT, FINANCE; CONTROLLER
 
Responsible for all financial and operating aspects of the company
in the following areas:
 
* Wholesale distribution of major national and international
   publishers of paperback books and periodicals through
   drugstore, grocery, department stores, newstands, etc.
 
* Retail sales of phonograph records and tapes
 
* Responsibilities also included all of those noted above
   for McDonald Sales Corporation except:
 
* Manufacturing operations
 
* Real estate development projects
 
* Employee benefit plans
   
ARTHUR ANDERSEN & COMPANY - New Orleans, Louisiana - 1970 to 1973.
 
SENIOR ACCOUNTANT
 
Responsible for audits of various privately held and publicly traded companies, preparation of audit reports, management advisory letters and corporate income tax returns.