Flir Systems Inc. said that ongoing corporate restructuring has negatively affected both shareholders and employees. The Portland, Ore., maker of infrared imaging devices has laid off 90 workers this year, leaving about 725 employees worldwide. A spokesman said that the layoffs were in engineering and manufacturing. Following an investigation by the US Securities and Exchange Commission, the company also reported a second-quarter charge of $7 million, or 48 cents a share, to correct accounting entries from earlier years. Flir Systems named Earl Lewis as CEO effective Nov. 1. Acting CEO John C. Hart will oversee restructuring until then. Lewis, a board member, was most recently president and CEO of Thermo Instrument Systems Inc. of Waltham, Mass.