EXHIBIT 11.2

|                                                                                                      |   |   |        |   |   |   |        |   |   |
|-----------------------------------------------------------------------------------------------------------|--------|--------|-------------|--------|--------|--------|-------------|--------|--------|
| in thousands      except share and per share data                                                    |   | 2008   |        |   | 2007   |   |        | 2006   |   |
|                                                                                                      |   |   |        |   |   |   |        |   |   |
| Common      shares outstanding at beginning of fiscal period                                              |   |   | 17,028,315  |   |   |   | 16,975,343  |   |   |   | 18,569,964 |   |
| Shares      issued during the period - weighted average                                                   |   |   | 40,928      |   |   |   | 34,917      |   |   |   | 45,501 |   |
| Retirement      of common shares acquired through Dutch      Auction self-tender offer - weighted average |   |   | -           |   |   |   | -           |   |   |   | (1,644,938 | )  |
| Less:Treasury      stock - weighted average                                                               |   |   | (10,559,403 | )      |   |   | (10,619,299 | )      |   |   | (10,617,552 | ) |
|                                                                                                      |   |   |        |   |   |   |        |   |   |   |   |   |
| Weighted      average number of common and common equivalent      shares                                  |   |   | 6,509,840   |   |   |   | 6,390,961   |   |   |   | 6,352,975 |   |
|                                                                                                      |   |   |        |   |   |   |        |   |   |   |   |   |
| Net      (loss) income applicable to common shares:                                                       |   |   |        |   |   |   |        |   |   |   |   |   |
| From      continuing operations                                                                           |   | $      | (6,724      | )      |   | $      | 4,017       |   |   | $ | 16,430 |   |
| From      discontinued operations                                                                         |   |   | (961        | )      |   |   | (441        | )      |   |   | (103 | ) |
|                                                                                                      |   |   |        |   |   |   |        |   |   |   |   |   |
| Net      (loss) income                                                                                    |   | $      | (7,685      | )      |   | $      | 3,576       |   |   | $ | 16,327 |   |
|                                                                                                      |   |   |        |   |   |   |        |   |   |   |   |   |
| Net      (loss) income per common and common equivalent      shares:                                      |   |   |        |   |   |   |        |   |   |   |   |   |
| From      continuing operations                                                                           |   | $      | (1.03       | )      |   | $      | 0.63        |   |   | $ | 2.59 |   |
| From      discontinued operations                                                                         |   |   | (0.15       | )      |   |   | (0.07       | )      |   |   | (0.02 | ) |
|                                                                                                      |   |   |        |   |   |   |        |   |   |   |   |   |
| (Loss)      income  per common share                                                            |   | $      | (1.18       | )      |   | $      | 0.56        |   |   | $ | 2.57 |   |
|                                                                                                      |   |   |        |   |   |   |        |   |   |   |   |   |