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upjohn officials said they could n't estimate the size of the charge until they determine which employees and how many will participate in the retirement plan
but the pharmaceutical company said it anticipates the long-term savings resulting from the plan 's <unk> will more than offset short-term costs
the program available to upjohn employees N years old or older could increase an individual 's retirement benefits N N to N N
in addition upjohn is offering a one-time retirement bonus equal to six months of base pay
chairman <unk> <unk> called the program part of the company 's two-year strategy to implement budget constraints and an effective <unk> program
but some analysts questioned how much of an impact the retirement package will have because few jobs will end up being eliminated
it 's a cosmetic move said jonathan s. <unk> of wertheim schroder & co
according to upjohn 's estimates only N N to N N of the N eligible employees will take advantage of the plan
upjohn further estimated that about N N of the employees who leave for early retirement may be replaced
as a result upjohn will likely trim only about N to N of its more than N jobs world-wide
in composite trading on the new york stock exchange yesterday upjohn shares rose N cents to $ N apiece
an upjohn spokesman said he had heard nothing to suggest the early retirement package was spurred by shareholder pressure or a potential bidder for the company which occasionally has been the target of takeover speculation
the company earlier this year adopted a <unk> plan to ward off unwanted suitors
the spokesman said it is the first early retirement plan offered under its two-year <unk> strategy
earlier <unk> moves have trimmed about N jobs the spokesman said
<unk> inc chandler ariz.
jerry <unk> managing director of <unk> associates was elected a director of this business telecommunications software and systems concern
he increases the board to seven
feeding frenzy henry holt N pages $ N a highly detailed account of the wedtech scandal begins on a reassuring note
right up front in the <unk> co-author william <unk> gives us an example of his own integrity
when offered a free trip from the bronx wedtech 's home to washington d.c. by one of wedtech 's principals he tells the reader <unk> of accepting anything of value from those i was writing about i declined
any question as to why an author would believe this <unk> <unk> note of assurance is necessary is answered by reading this book about <unk> fingers and <unk> <unk>
bribe by bribe mr. <unk> and his co-author <unk> c. harrison jr. lead us along the path wedtech traveled from its inception as a small manufacturing company to the status of <unk> defense contractor <unk> with the task of producing vital equipment for the army and navy
the book <unk> around john <unk> the founder of the company and fred neuberger who became his partner soon after wedtech 's creation
although started in N wedtech did n't really get rolling until N when mr. neuberger discovered the federal government 's section N a minority business program
this is a <unk> great society creation that <unk> certain government contracts be awarded <unk> to minority businesses
mr. neuberger realized that although of italian <unk> mr. <unk> still could qualify as a minority person since he was born in puerto rico
the two partners merely had to <unk> the true ownership of the corporation
instead of N it became on paper only two-thirds <unk> one-third neuberger and they were in the program and off to the races
besides being a <unk> company wedtech was located in the south bronx a <unk> area made famous by <unk> carter in his N presidential campaign
the company <unk> itself right into carter campaign rhetoric about rebuilding the south bronx and kept using the minority south bronx <unk> through the reagan '80s
starting with congressman mario <unk> now serving a jail sentence the company began a career of <unk> federal state and local public officials and those close to public officials right up to and including e. robert <unk> close friend and adviser to former attorney general ed <unk>
wedtech did n't just use old <unk> bribery
it made ample use of the modern techniques of influence peddling retaining politically connected respectable law firms investment bankers and political consultants including reagan <unk> <unk> <unk>
when necessary it sought and received assistance from organized crime
sometimes the <unk> became partners in the company
wedtech management used the merit system
if you were especially helpful in a corrupt scheme you received not just cash in a bag but equity
if you were not an effective <unk> you found yourself out in the cold a fate that eventually <unk> mr. <unk> the firm 's <unk> minority person
but despite the <unk> nature of the <unk> and the <unk> <unk> tabloid writing style feeding frenzy often falls short of <unk> reading
none of the scams show much <unk> auditors found <unk> the first day on the job
wedtech 's <unk> simply <unk> them to shut up
the <unk> themselves were <unk> low <unk> <unk> consumers who wanted big houses mercedes cars beautiful women expensive clothes
among the lot of them not one is <unk> with good and evil or especially <unk> or even temporarily <unk>
the one character at least somewhat interesting was irving louis <unk> a <unk> who changed his name to <unk> kent london and became a master <unk> and author of a book on <unk>
he enters the story toward the end just in time to get arrested
absorbed in <unk> out feeding frenzy 's <unk> the authors <unk> over the root causes of wedtech namely the section N a federal program under whose <unk> the scandal took place
they do at least come around to saying that the courts might want to end rigid <unk> action programs
programs like section N a are a little like leaving gold in the street and then <unk> surprise when thieves walk by to <unk> it up
numerous other scandals among them the ones at hud have the same <unk> as wedtech
they take place in government programs that seem <unk> for corruption
why are programs like this not eliminated
feeding frenzy does provide a few clues
in and around all levels of government in the u.s. are groups of people who can best be described as <unk> to a political insider commercial party
they know that whenever government is <unk> wealth <unk> commerce or maintaining a large defense establishment there is big money to be made in <unk> <unk> or selling the processes and decisions of government
they are our version of the east bloc 's <unk> and they have absolutely no wish to see anything change
how many government programs and policies exist because they line the pockets of political insiders
this is the real issue raised by the wedtech scandal
mr. stern was chairman and chief executive officer of the new york state urban development corp. N
the finnish government and major creditors of bankrupt shipyard waertsilae marine industries oy agreed in principle to form a new company to complete most of the troubled shipyard 's backlog of N ships
the new company will attempt to limit the shipyard 's losses participants said
the situation is that the bankruptcy court will get out of the shipbuilding business
everything will be taken over by the new company said christian andersson executive vice president of oy waertsilae former parent of waertsilae marine
once its ownership is <unk> the new company will open talks with <unk> <unk> to buy or lease waertsilae marine 's shipyard facilities
<unk> will be offered a settlement and a swift transition to new management is expected to <unk> an exodus of skilled workers from waertsilae marine 's two big <unk> government officials said
under an accord signed yesterday the government and union bank of finland would become major shareholders in the new company each <unk> N million finnish <unk> $ N million
oy waertsilae is to contribute N million <unk> most of it as subordinated debt and take a minority stake in the new company
customers holding contracts for waertsilae marine 's <unk> ships are expected to subscribe most of the remaining N million <unk> in share capital government officials said
waertsilae marine 's biggest creditor is miami-based carnival cruise lines inc
carnival which has three ships on order from waertsilae marine presented claims for $ N billion damages in the bankruptcy court this week
waertsilae marine 's bankruptcy proceedings began tuesday in a <unk> court
its plans to be acquired dashed comprehensive care corp. said it plans to sell most of its psychiatric and drug abuse facilities in california and some other assets to pay its debt and provide working capital
in all the company hopes to repay $ N million in debt through the sales which will completely <unk> its secured debt the company said
in addition the company has replaced its president and chief executive naming w. james <unk> head of the company 's contract health services to succeed b. lee <unk>
mr. <unk> said he was extremely disappointed in the continuing deterioration of the company 's operations while it attempted to conclude the reorganization during the past four months
<unk> with mr. <unk> 's appointment comprehensive care moved its corporate headquarters from irvine calif. to st. louis where the company maintained its contract services offices
mr. <unk> continues as chairman
comprehensive care had agreed to be acquired by closely held first hospital corp. of norfolk va. but the sale <unk> almost from the beginning and finally collapsed last week
in composite trading on the new york stock exchange yesterday comprehensive care closed at $ N a share up N cents
ralston <unk> co. reported a N N decline in fourth-quarter earnings reflecting restructuring costs as well as a more difficult pet food market
the st. louis company earned $ N million or N cents a share compared with $ N million or $ N a share a year earlier
sales in the latest period were $ N billion a N N increase from last year 's $ N billion
for the year ended sept. N ralston earned $ N million or $ N a share up N N from $ N million or $ N a share
this year 's results included a gain of $ N million on the disposal of <unk> operations
sales for the full year were $ N billion up N N from $ N billion
ralston said its restructuring costs include the <unk> of a battery facility in greenville n.c. the recent closing of a <unk> <unk> <unk> in cincinnati and a reduction in staff throughout the company
the battery plant which makes <unk> nickel <unk> and carbon <unk> products will be closed over the next year or so a spokesman said
ralston attributed its fourth-quarter slump partly to higher costs of <unk> in the pet food business as well as competitive pressures which required higher advertising spending
for the year pet food volume was flat the company said
its cereal division realized higher operating profit on volume increases but also spent more on promotion
the continental <unk> business benefited from higher margins on bread and on increased <unk> sales it added
ralston said its <unk> battery unit was hurt by continuing economic problems in south america
ralston shares closed yesterday at $ N off $ N in new york stock exchange composite trading
companies listed below reported quarterly profit substantially different from the average of analysts ' estimates
the companies are followed by at least three analysts and had a minimum five-cent change in actual earnings per share
estimated and actual results involving losses are omitted
the percent difference compares actual profit with the 30-day estimate where at least three analysts have issues forecasts in the past N days
otherwise actual profit is compared with the 300-day estimate
first chicago corp. said it completed its $ N million <unk> acquisition of closely held <unk> financial corp. another chicago bank holding company
the record <unk> binge by the soviet union is causing serious <unk> in the u.s. grain pipeline