HENRY J. SCHULTZEL, CPA, CMC, is Partner in Charge and Chairman ofthe Engineering and Construction Consulting Practice of Coopers& Lybrand LLP. For over 27 years, Mr. Schultzel has workedextensively with many major engineering and construction firms,directing numerous large-scale engagements both in the U.S. andabroad. He has successfully implemented the concepts of partneringto achieve optimal performance in a broad range of industries. Mr.Schultzel studied engineering, accounting, and law. He is alicensed certified public accountant in California, New York, andLouisiana and a member of the American Institute of CertifiedPublic Accountants, the California and New York State Societies ofCertified Public Accountants, and the Institute of ManagementConsultants. V. PAUL UNRUH, CPA, is Senior Vice President, Chief FinancialOfficer, and Treasurer of the Bechtel Group, Inc., the BechtelCapital Management Corporation, and the principal operatingcompanies of the Bechtel Group. Since joining Bechtel in 1978, Mr.Unruh has served in a leadership role in several key initiativessupporting Bechtel's fundamental business strategies. Mr. Unruh isa licensed certified public accountant in California and NorthDakota and a member of the Financial Executives Institute, theAssociation for Systems Management, the Society of InternationalTreasurers, the American Institute of Certified Public Accountants,and the California and North Dakota Societies of Certified PublicAccountants.