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                                                                   Exhibit 10(s)


                    SECOND AMENDMENT TO EMPLOYMENT AGREEMENT

         This amendment is made as of December 15, 1997, in Columbus, Ohio,
among CompManagement, Inc., an Ohio corporation ("CMI"), CompManagement Health
Systems, Inc., an Ohio corporation ("CHS"), and Jonathan R. Wagner (the
"Employee").


                             Background Information

         C. The Employee and CMI are parties to an Employment Agreement dated as
of July 21, 1995 (the "Original Employment Agreement"), which agreement was
amended as of October 1996 (the "First Amendment"). The Original Employment
Agreement, as amended by the First Amendment, is hereinafter referred to as the
"Employment Agreement."

         D. CHS, a wholly owned subsidiary of CMI, is a managed care
organization (an "MCO") under Ohio's managed care workers' compensation system.
The parties desire to amend the Employment Agreement in order to, among other
things, make CHS a party to the employment arrangement and to reflect the
Employee's responsibilities with respect to the businesses of CMI and CHS. The
Employment Agreement, as amended by this amendment, is hereinafter collectively
referred to as the "Agreement."

                             Statement of Agreement

         The parties hereby acknowledge the accuracy of the foregoing Background
Information and hereby agree as follows:

         Section 1. Effective Date. This amendment shall be effective as of
December 15, 1997.

         Section 2. Additional Party. CHS is hereby made a party to the
Agreement. As used in the Agreement, the term "Company" shall collectively mean
CMI and CHS, and the term "Health Power Companies" shall include CHS.

         Section 3. Term of Employment. The parties acknowledge that, pursuant
to Section 2 of the First Amendment, the term of the Employee's employment by
the Company pursuant to the Agreement shall end on December 31, 1999 (the
"Termination Date"), unless sooner terminated or thereafter extended in
accordance with the provisions of the Agreement.

         Section 4. Services. Section 3 of the Original Employment Agreement is
hereby amended in its entirety to read as follows:

                  The Employee shall serve as the President of CMI and, as such,
         shall perform such services as may be reasonably assigned to him in
         order to enable him to carry out the responsibilities and authority
         granted to him under the Agreement. The Employee shall devote his full
         business time, attention, energy, and skill to the businesses of the
         Company; provided that he shall be entitled to attend business and
         trade conventions and meetings and to take sick leaves as may be
         provided generally for the Company's personnel and to take vacations as
         provided in the Agreement. The Employee shall not engage in any
         business or investment activity (whether or not competitive with the
         Company) which requires any substantial time on his part.

         Section 5. Responsibilities; Authority. Section 5 of the Original
Employment Agreement is hereby amended in its entirety to read as follows:



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                  As the President of CMI, the Employee shall be responsible for
          supervising and managing the day-to-day business operations of CMI and
          for supervising and implementing the policies and operating programs,
          budgets, procedures, and directions established or changed from time
          to time (collectively, the "Policies and Programs") by (i) the
          Chairman of the Board, the Chief Executive Officer, or the Board of
          Directors of CMI, or (ii) the Chairman of the Board or the Board of
          Directors of Health Power, Inc., a Delaware corporation ("Health
          Power"), which is the parent of CMI. Such responsibilities shall
          include, without limitation, the following: developing CMI's financial
          and operational goals and objectives and implementing strategies to
          achieve such goals and objectives within budgeted amounts; planning
          and developing CMI's financial and operational budgets and
          projections; assisting department managers with developing financial
          and operational goals and objectives for each department of CMI and
          implementing strategies to achieve such goals and objectives within
          such department's budgeted amounts; coordinating and supervising the
          accounting and financial operations of CMI; hiring, training,
          supervising, and discharging employees; and performing all other
          activities relating to the management and day-to-day operations of
          CMI's busineSection The Employee shall report to the Chief Executive
          Officer of CMI and shall consult with the Chief Executive Officer of
          CMI, from time to time, on all matters relating to the business
          policies and financial planning of and for CMI.

                  The Employee shall have the authority on behalf of CMI to
          manage and conduct the day-to-day operations of CMI in the ordinary
          course of its business pursuant to the Policies and Programs of CMI
          and the Policies and Programs of Health Power which are applicable to
          CMI, provided that the Employee shall not take any of the following
          actions without the prior approval of the Chief Executive Officer or
          of the Board of CMI:

                           (a) Incur capital expenditures or acquire assets
                  having a price in excess of $25,000 or incur expenditures,
                  debts, liabilities, or other financial commitments in excess
                  of $25,000, unless the incurrance of such expenditures, debts,
                  liabilities, or other financial commitments or the acquisition
                  of such assets are in accordance with budgeted amounts set
                  forth in budgets previously approved by the Board of Directors
                  of CMI;

                           (b) Grant any mortgage, security interest, or other
                  encumbrance on any assets of CMI;

                           (c) Employ, change the compensation, or terminate the
                  employment of any management employees of CMI; or enter into
                  any employment agreement not terminable at the will of CMI; or

                           (d) Enter into any transaction, agreement, or take
                  any other action that is outside the ordinary course of CMI's
                  business or contrary to the Policies and Programs of CMI or
                  the Policies and Programs of Health Power applicable to CMI.

         Section 6. Change in Control Definition. The last paragraph in Section
8 of the Original Employment Agreement, which paragraph sets forth the events
when a change of control of Health Power is deemed to have occurred, is hereby
amended in its entirety to read as follows:

                  For purposes of the Agreement, a change in control shall be
deemed to occur:

                           (A) When any "person" as defined in Section 3(a)(9)
                  of the Securities Exchange Act of 1934 (the "Exchange Act")
                  and as used in Sections 13(d) and 14(d) thereof, including a
                  "group" as defined in Section 13(d) of the Exchange Act, but
                  excluding Health Power and any subsidiary of Health Power and
                  any employee


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                  benefit plan sponsored or maintained by Health Power or any
                  subsidiary of Health Power (including any trustee of such plan
                  acting as trustee), directly or indirectly, becomes the
                  "beneficial owner" (as defined in Rule 13d-3 under the
                  Exchange Act, as amended from time to time) of securities of
                  Health Power representing 20% or more of the combined voting
                  power of Health Power's then outstanding securities;

                           (B) When, during any period of 24 consecutive months
                  during the term of the Agreement, the individuals who, at the
                  beginning of such period, constitute the Board of Directors of
                  Health Power (the "Incumbent Directors") cease for any reason
                  other than death to constitute at least a majority thereof;
                  provided, however, that a director who was not a director at
                  the beginning of such 24-month period shall be deemed to have
                  satisfied such 24-month requirement (and be an Incumbent
                  Director) if such director was elected by, or on the
                  recommendation of or with the approval of, at least two-thirds
                  of the directors who then qualified as Incumbent Directors
                  either actually (because they were directors at the beginning
                  of such 24-month period) or by prior operation of this
                  Section 8(B);

                           (C) Upon the occurrence of a transaction requiring
                  stockholder approval for the acquisition of Health Power by an
                  entity other than Health Power or a subsidiary of Health Power
                  through purchase of assets, by merger or otherwise.

                           (D) Upon the occurrence of the sale of either CMI or
                  CHS to a third party, whether such sale is structured as an
                  asset, stock, merger, or other similar type of transaction.

         Section 7. Sales Commissions. The provisions of this section shall
govern the payment of sales commissions to the Employee and shall supersede and
replace in its entirety Section 5(b) of the Original Employment Agreement and
Section 3 of the First Amendment.

                  (a) CMI Sales Commissions. The Company shall pay to the
         Employee sales commissions on the CMI Fees (as defined below) generated
         by the sales efforts of the Employee (the "CMI Sales Commissions"). The
         CMI Sales Commissions shall be in an amount up to (i) 25% of the amount
         (subject to allocation as described in (d), below) of the CMI Fees for
         the first year of business from a CMI Employer (as defined below),
         which CMI Fees were generated by the sales efforts of the Employee,
         plus (ii) 25% of the amount (subject to allocation as described in (d),
         below) of the increase in CMI Fees from one Calendar Year (as defined
         in (c), below) to the next Calendar Year from CMI Employers who are
         part of group rating plans of CMI, which CMI Fees were generated by the
         sales efforts of the Employee.

                  CMI Sales Commissions shall be payable on CMI Fees applicable
         to CMI Employers located in any state or jurisdiction in which CMI is
         authorized and approved to conduct busineSection With respect to a
         business acquisition by CMI (whether such acquisition is structured as
         an asset, stock, merger, or other similar type of transaction), no CMI
         Sales Commissions shall be payable with respect to any fees received
         by CMI from any employer who, at the time of such acquisition, was a
         client or customer of the business acquired by CMI, except to the
         extent payable pursuant to (ii), above.

                  For purposes of the Agreement: (A) "CMI Fees" shall mean fees
         payable to CMI for its performance of third party administrative
         services for workers' compensation and unemployment compensation claims
         on behalf of CMI Employers; and (B) a "CMI Employer" shall mean any
         individual or entity (including a corporation, limited liability


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         company, partnership, or business trust) which has entered into a
         contract with CMI pursuant to which CMI performs third party
         administrative services for workers' compensation or unemployment
         compensation claims on behalf of such individual or entity, but is
         limited to employers that are part of group rating plans (prospective
         and retrospective group rating plans), state-funded employers, and
         self-funded employers.

                  (b) CHS Sales Commissions. The Company shall pay to the
         Employee sales commissions on the CHS Fees (as defined below) generated
         by the sales efforts of the Employee (the "CHS Sales Commissions") as
         set forth in this section.

                    For the 1997 Calendar Year (as defined below), the CHS Sales
         Commissions shall be $575,764, which represents approximately 5.3% of
         the 1997 CHS Fees.

                  For the first quarter of the 1998 Calendar Year, the CHS Sales
         Commissions shall be in an amount up to 25% of the amount (subject to
         allocation as described in (d), below) of the gamma claim revenues of
         CHS accrued during such quarter.

                  The parties shall enter into good faith discussions with
         respect to the CHS Sales Commissions payable for the remainder of the
         1998 Calendar Year and thereafter, with the intent that the CHS Sales
         Commissions will be in an amount up to 25% of the amount (subject to
         allocation as described in (d), below) of the CHS Fees for the first
         year of business from a CHS Employer, which CHS Fees were generated by
         the sales efforts of the Employee. The parties will determine, among
         other things, the extent to which bonuses from the Bureau (as defined
         below) will be included in CHS Fees for the first year of business from
         a CHS Employer.

                  CHS Sales Commissions shall be payable only on CHS Fees
         applicable to CHS Employers located in Ohio. With respect to the
         acquisition of another MCO by CHS (whether such acquisition is
         structured as an asset, stock, merger, or other similar type of
         transaction), no CHS Sales Commissions shall be payable with respect to
         any fees received by CHS with respect to any employer who, at the time
         of such acquisition, had either selected the acquired MCO as its MCO or
         been assigned to the acquired MCO by the Bureau (as defined below).

                  For purposes of the Agreement: (A) "CHS Fees" shall mean the
         fees payable to CHS under the agreement dated as of February 12, 1997,
         between the Ohio Bureau of Workers' Compensation (the "Bureau") and CHS
         (as such agreement may be hereafter amended, modified, renewed,
         extended, supplemented, or replaced), pursuant to which CHS has agreed
         to provide medical management services for workers' compensation claims
         on behalf of employers who have either selected CHS as their MCO or
         been assigned to CHS by the Bureau; and (B) a "CHS Employer" is any
         individual or entity (including a corporation, limited liability
         company, partnership, or business trust) who has selected CHS as its
         MCO.

                  (c) Annual Deduction. For each Calendar Year, a deduction in
         the amount of $82,500 shall be made to the aggregate amount of the CMI
         Sales Commissions and the CHS Sales Commissions payable to the
         Employee. Such deduction shall be made prior to any payment of such
         commissions for such Calendar Year.

                  (d) Allocation of Commissions. The Employee acknowledges and
         agrees that the "25%" sales commission amount described in (a) and (b),
         above, represents the total amount of sales commissions which are
         payable with respect to any CMI Employer or CHS Employer, as the case
         may be, and that the 25% sales commission amount may be allocated by
         the Company among all of the salespersons participating in the sales
         effort to the CMI Employer or CHS Employer, as the case may be. The
         Chief Executive


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         Officer of CMI or CHS, as the case may be, shall have the authority to
         allocate the 25% sales commission amount in any manner such officer
         deems appropriate, in his reasonable discretion. In the event of any
         dispute regarding the allocation by the Chief Executive Officer of the
         25% sales commission amount, such dispute shall be referred to, and
         resolved by, the Compensation Committee of Health Power, whose
         determination shall be binding and conclusive on all parties.

                  (e) Miscellaneous. The CMI Sales Commissions and the CHS Sales
         Commissions shall be determined on a Calendar Year basis.

                  The payment of the CMI Sales Commissions shall accrue upon the
         execution of the contract with the CMI Employer. The payment of the CHS
         Sales Commissions shall accrue upon CHS receiving notification from the
         Bureau that the CHS Employer has selected CHS as its MCO. In any event,
         neither CMI nor CHS shall be obligated to pay such commissions unless
         and until the corresponding CMI Fees or CHS Fees, as the case may be,
         are received by CMI or CHS, respectively.

                  No commissions shall be payable to the Employee with respect
         to any entity other than CMI or CHS.

                  For purposes of the Agreement, a "Calendar Year" shall mean
         the period from January 1 through December 31 of the same year.

         Section 8. Additional Base Salary. In addition to the base salary set
forth in Section 5(a) of the Original Employment Agreement (the "Original Base
Salary"), for the 1998 Calendar Year, the Company shall pay the Employee an
additional base salary of $264,615 (the "Additional Base Salary"), payable in 24
equal installments at the same time and in the same manner as the Original Base
Salary. The Additional Base Salary shall be applicable only for the 1998
Calendar Year.

         If, during the 1998 Calendar Year, the Employee's employment is
terminated by the Company for "just cause" (as defined in the Original
Employment Agreement) other than due to the death of the Employee or by the
Employee, then the Employee shall receive payment of the Additional Base Salary
accrued through the date of termination of employment, and the Company shall
have no further obligation with respect to the payment of the Additional Base
Salary. If, during the 1998 Calendar Year, the Employee's employment is
terminated due to the death of the Employee or by the Company for any reason
other than just cause, then the Employee (or his beneficiaries) shall receive
payment of the Additional Base Salary for the remainder of the 1998 Calendar
Year in the manner set forth in the preceding paragraph. In the event the
Employee is not an employee of the Company at the time of any payment of the
Additional Base Salary, the Additional Base Salary shall be treated as a salary
continuation by the Company.

         The Additional Base Salary shall be excluded from the calculation of
the Employee's severance pay under Section 8(b) of the Original Employment
Agreement.

         Section 9. Miscellaneous Changes. The term "President of the Company"
as used in Sections 5(a), 6, 7(a), and 7(e) of the Original Employment Agreement
is hereby amended to read "Chief Executive Officer of CMI," and the term "Vice
President of Marketing for the Company" as used in Section 6 of the Original
Employment Agreement is hereby amended to read "President of CMI."

         Section 10. Definitions. All capitalized terms used in this amendment
which are not otherwise defined herein shall have the respective meanings given
those terms in the Original Employment Agreement or the First Amendment, as the
case may be.


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         Section 11. Captions. The captions of the various sections of this
amendment are not part of the context of this amendment, but are only labels to
assist in locating those sections, and shall be ignored in construing this
amendment.

         Section 12. Construction. This document is an amendment to the
Employment Agreement. In the event of any inconsistencies between the provisions
of the Employment Agreement and this amendment, the provisions of this amendment
shall control. Except as modified by this amendment, the Employment Agreement
shall continue in full force and effect without change.


COMPMANAGEMENT, INC.



By__________________________________        ___________________________________
    Bernard F. Master, D.O.,                        JONATHAN R. WAGNER
         Chairman


COMPMANAGEMENT HEALTH
   SYSTEMS, INC.



By__________________________________
    Bernard F. Master, D.O.,
         Chairman