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©2002 Financial Executives Research Foundation, Inc.
Published by Financial Times/Prentice Hall PTR
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mittee
Arnold H. Kaplan (Chairman)
Chief Financial Officer
UnitedHealth Group
Peter G. M. Cox
Chief Financial Officer
United Grain Growers Limited
Gracie F. Hemphill
Director—Research
Financial Executives Research Foundation, Inc.
Karl A. Primm
General Auditor
Unocal Corporation
William M. t
Project Manager
Financial Executives Research Foundation, Inc.
Financial Times Prentice Hall Books
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