• Panera Bread Co. senior vice president and CFO Jeff Kip will split presidential duties with executive vice president John Maguire. The current president, Neal Yanofsky, is stepping down January 4 to pursue other opportunities.

• CFO Christopher Gaut has moved up at Halliburton. He has been named president of the company’s drilling and evaluation division, effective January 1. Mark McCollum, formerly Halliburton’s chief accounting officer, will take over as finance chief. Gaut has served as CFO for the past four years. He previously was the CFO at ENSCO, an offshore drilling contractor. Also a four-year Halliburton veteran, McCollum has held a variety of executive financial position at other companies, including Tenneco Automotive, where he was CFO.

• Nand Gangwani has resigned as Napster’s vice president and CFO for personal reasons. He will leave the music-sharing company on December 31. While Napster searches for his replacement, Suzanne Colvin, vice president of finance and controller, will fill in as interim CFO. She has worked at the company for three years and previously held vice president of finance positions at Exodus Communications and its successor entities, Cable and Wireless America and Savvis Communications Hosting Division. She has also worked at PricewaterhouseCoopers.

• FortuNet Inc. has appointed Kevin Karo as CFO, effective January 5. The game hardware company previously announced that its current CFO, William Jacques, is leaving in January. Karo has been FortuNet’s director of finance since October. He previously was the CFO of Ocean Logistics, vice president of finance for Rhodes Homes, and vice president and controller for Colony Resorts LVH Acquisitions. He has also worked at PricewaterhouseCoopers.

• DynTek Inc. has named Karen Rosenberger CFO. She previously was the technology company’s corporate controller. She succeeds David W. Berry. Most recently, Rosenberger served as chief executive and CFO of Option One Home Medical. She also worked at DJ Orthopedics as vice president of finance, VIA Medical as CFO, and McGaw Inc. in a variety of management positions.

• Nektar Therapeutics has promoted John Nicholson to CFO. He previously was the biopharmaceutical company’s senior vice president of corporate development and business operations, a job he has held since the fall. He also held a variety of leadership roles at Bayer Schering Pharma AG. He also served as treasurer of Berlex Inc. Nektar’s previous CFO, Tim Harkness, is no longer with the company.

• Elizabeth Schroeder has resigned as CFO from Tuesday Morning Corp., effective January 15. She also holds the titles of executive vice president, secretary, and treasurer at the retail chain. She has worked there since July 2006, joining the company from Wyndham International, where she was CFO.

• John M. Dyer is moving from the CFO slot at Cox Communications Inc. to take on the finance chief role at its parent company, Cox Enterprises Inc. Until next summer, he will have the title of executive vice president of Cox Enterprises. Before becoming CFO of Cox Communications in 2005, he was senior vice president of operations for its Western division. He has also headed the company’s central division and served as senior vice president of mergers and acquisitions. He joined Cox 30 years ago as an internal auditor and left for five years to join Times Mirror Cable as regional vice president of operations.

• Ralph Goehring will retire as CFO of Berry Petroleum Co. next summer. He will serve as an executive assistant to the company’s president and CEO through the end of next year. He joined the company in 1987 as the manager of taxation and was promoted to CFO in 1992.

• Double Eagle Petroleum Co. has appointed Kurtis Hooley as CFO. He has worked for the company for three years, most recently as director of business development and financial planning. He previously worked at finance and accounting consultancy MKH Enterprises, Hain Celestial Canada, and Arthur Andersen. He replaces Lonnie Brock, who resigned from Double Eagle earlier this month to become the CFO of Teton Energy Corp., just a few days before the company’s CEO, Stephen Hollis, resigned. Brock is helping with the transition through the end of the year. He previously worked at Gerrity Oil and Gas as senior vice president of acquisitions and finance. He also served as controller and chief financial and administrative officer at Western Gas Resources. He began his financial career at PricewaterhouseCoopers.

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