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EXHIBIT 11  COMPUTATION OF EARNINGS PER SHARE

In thousands of dollars, except per share data

|                                                                                                                 |                                                                     |                                                                     |         |                              |         |   |             |             |         |  
|---------------------------------------------------------------------------------------------------------------- | ------------------------------------------------------------------- | ------------------------------------------------------------------- | ------- | ---------------------------- | ------- | - | ----------- | ----------- | ------- | -
|                                                                                                                 |                                                                     |                                                                     |         | Three Months Ended March 31, |        
|                                                                                                                 |                                                                     |                                                                     |         |                              |        
|                                                                                                                 |                                                                     |                                                                     |         | 2003                         |         |   | 2002        |            
|                                                                                                                 |                                                                     |                                                                     |         |                              |         |   |             |            
|Numerator:                                                                                                       |                                                                     |                                                                     |         |                              |         |   |             |            
|                                                                                                                 | Income before cumulative effect of a change in accounting principle |                                                                     | $       | 71,046                       |         |   | $           | 90,329      |        
|                                                                                                                 | Cumulative effect of a change in accounting principle               |                                                                     |         |                             |         |   |             | (16,778,526 | )      
|                                                                                                                 |                                                                     |                                                                     |         |                              |         |   |            
|                                                                                                                 | Net income (loss)                                                   |                                                                     |         | 71,046                       |         |   |             | (16,688,197 | )      
|                                                                                                                 |                                                                     |                                                                     |         |                              |         |   |             |            
|                                                                                                                 | Effect of dilutive securities:                                      |                                                                     |         |                              |         |   |             |             |        
|                                                                                                                 |                                                                     | Convertible debt  2.625% issued in 1998                            |         |                              | 2,106   | * |             |             | 2,339   | *
|                                                                                                                 |                                                                     | Convertible debt  1.5% issued in 1999                              |         |                              |        |   |             |             | 2,325   | *
|                                                                                                                 |                                                                     | LYONS  1998 issue                                                  |         |                              | 1,216   | * |             |             | 1,184   | *
|                                                                                                                 |                                                                     | Less: Anti-dilutive items                                           |         |                              | (3,322  | ) |             |             | (5,848  | )
|                                                                                                                 |                                                                     |                                                                     |         |                              |         |   |            
|Numerator for net income before cumulative effect of a change in
accounting principle per common share  diluted |                                                                     |                                                                     | 71,046  |                              |         |   | 90,329      |            
|Numerator for cumulative effect of a change in accounting principle per
common share  diluted                   |                                                                     |                                                                     |        |                              |         |   | (16,778,526 | )          
|                                                                                                                 |                                                                     |                                                                     |         |                              |         |   |            
|Numerator for net loss per common share  diluted                                                                |                                                                     | $                                                                   | 71,046  |                              |         | $ | (16,688,197 | )          
|                                                                                                                 |                                                                     |                                                                     |         |                              |         |   |             |            
|Denominator:                                                                                                     |                                                                     |                                                                     |         |                              |         |   |             |            
|                                                                                                                 | Weighted average common shares                                      |                                                                     |         | 613,557                      |         |   |             | 599,195     |        
|                                                                                                                 |                                                                     |                                                                     |         |                              |         |   |             |            
|                                                                                                                 | Effect of dilutive securities:                                      |                                                                     |         |                              |         |   |             |             |        
|                                                                                                                 |                                                                     | Stock options and common stock warrants                             |         |                              | 2,960   |   |             |             | 4,963   |  
|                                                                                                                 |                                                                     | Convertible debt  2.625% issued in 1998                            |         |                              | 8,355   | * |             |             | 9,282   | *
|                                                                                                                 |                                                                     | Convertible debt  1.5% issued in 1999                              |         |                              |        |   |             |             | 9,454   | *
|                                                                                                                 |                                                                     | LYONS  1998 issue                                                  |         |                              | 3,046   | * |             |             | 3,085   | *
|                                                                                                                 |                                                                     | Less: Anti-dilutive items                                           |         |                              | (11,401 | ) |             |             | (21,821 | )
|                                                                                                                 |                                                                     |                                                                     |         |                              |         |   |            
|Denominator for net income (loss) per common share  diluted                                                     |                                                                     |                                                                     | 616,517 |                              |         |   | 604,158     |            
|                                                                                                                 |                                                                     |                                                                     |         |                              |         |   |             |            
|Net income (loss) per common share:                                                                              |                                                                     |                                                                     |         |                              |         |   |             |            
|                                                                                                                 | Basic:                                                              |                                                                     |         |                              |         |   |             |             |        
|                                                                                                                 |                                                                     | Income before cumulative effect of a change in accounting principle |         | $                            | .12     |   |             | $           | .15     |  
|                                                                                                                 |                                                                     | Cumulative effect of a change in accounting principle               |         |                              |        |   |             |             | (28.00  | )
|                                                                                                                 |                                                                     |                                                                     |         |                              |         |   |            
|                                                                                                                 |                                                                     | Net income (loss)                                                   |         | $                            | .12     |   |             | $           | (27.85  | )
|                                                                                                                 |                                                                     |                                                                     |         |                              |         |   |            
|                                                                                                                 |                                                                     |                                                                     |         |                              |         |   |             |            
|                                                                                                                 | Diluted:                                                            |                                                                     |         |                              |         |   |             |             |        
|                                                                                                                 |                                                                     | Income before cumulative effect of a change in accounting principle |         | $                            | .12     |   |             | $           | .15     |  
|                                                                                                                 |                                                                     | Cumulative effect of a change in accounting principle               |         |                              |        |   |             |             | (27.76  | )
|                                                                                                                 |                                                                     |                                                                     |         |                              |         |   |            
|                                                                                                                 |                                                                     | Net income (loss)                                                   |         | $                            | .12     |   |             | $           | (27.61  | )
|                                                                                                                 |                                                                     |                                                                     |         |                              |         |   |            



|* |  | Denotes items that are anti-dilutive to the calculation of earnings per
share.
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