The Dow Chemical Co., the $40.1 billion maker of plastics and chemicals based in Midland, Mich., rehired Geoffery Merszei as its CFO designate and executive vice president. He will succeed J. Pedro Reinhard as CFO when Reinhard retires in October after almost 35 years with Dow. Merszei, 53, most recently was CFO and executive vice president of Alcan Inc., a $24.8 billion aluminum producer in Montreal. Before joining Alcan in 2001, he was treasurer and vice president of Dow for five years. Merszei held various treasury and finance positions at Dow after joining the company in 1977 from the Royal Bank of Canada.

Viacom Inc., the $22.5 billion media company based in New York City, named Michael Dolan CFO and executive vice president. He replaces Richard Bressler, Viacom's CFO since 2001, who left to pursue other interests. Dolan, 58, was chairman and CEO of Young & Rubicam Inc., an ad agency, from 2000 to 2003 and served as its CFO and vice chairman from 1996 to 2000. Earlier, he worked at PepsiCo Inc. in finance and operational positions.

Coca-Cola Enterprises Inc., an $18.1 billion bottler and distributor of Coca-Cola and other beverages, promoted William Douglas to CFO. He succeeds Shaun Higgins, who was named president of the company's European group. Douglas, 44, most recently was controller and principal accounting officer of the Atlanta-based company. He had served in numerous management positions in Europe since joining the company in 1985. Charles Lischer, 36, replaces Douglas as controller and principal accounting officer. He joined the company from Deloitte & Touche LLP.

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