COOPERS & LYBRAND PRICE WATERHOUSE

ARBITRATION SERVICES; LITIGATION AND DISPUTE SUPPORT SERVICES; INFORMATION TECHNOLOGY CONSULTING AND ADVISORY SERVICES; ENVIRONMENTAL CONSULTING SERVICES, NAMELY, DEVELOPING AND IMPLEMENTING PRACTICES, AND REVIEWING STANDARDS FOR THE PURPOSE OF COMPLIANCE WITH ENVIRONMENTAL PROTECTION LAWS REGULATIONS AND PROGRAMS; HUMAN RESOURCE CONSULTING SERVICES RELATING TO EQUAL EMPLOYMENT PRACTICES, THE LABOR MARKET AND INTERNATIONAL ASSIGNMENT OF PERSONNEL; AND ADVISORY, CONSULTING, AND INFORMATION SERVICES OFFERED VIA A GLOBAL COMPUTER NETWORK