Small Business News ONLINE A PUBLICATION OF SMALL BUSINESS HAWAII VOLUME 20,
No. 4 * APRIL 1995

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Small Business Reform Needed Now!

WORKERS' COMP, TAX INCREASES STILL BOILING

With the 1995 State Legislature two-thirds of the way toward its scheduled
May 1 adjournment, there still is no concrete  improvement in Hawaii's
hostile business climate. On the contrary, recent actions by Hawaii lawmakers
have the ability to make the business climate much worse.

While the Democratic Governor and a prominent State Democratic Senate leader
continue to feud and call each other "liar" in public, Hawaii's small
business owners receive rhetoric but little else about workers' comp and
other business reform.

Choosing a State Fish, gets more attention than business reform from most of
our Legislators. Their focus is on taxes, gambling and retaining their "High
3" preferential retirement benefits.

Despite years of testimony by business owners, specifically detailing the
hardships and unfairness of the Hawaii work comp system Ñ for both employers
and employees Ñ and suggested reforms, and despite increasing numbers of
business closures,  the current version of the original HAKU Alliance reform
bill, HB 2133, is a sham; it will NOT reduce premiums, and will not address
either fraud or the abuses  of the presumption clause.

More taxes, elimination of tax credits, higher fees, and an obsession with
legalized gambling, mark this Session to date. Of course, veteran Session
watchers know that the real action takes place in the final weeks of the
Session in Conference Committees. All the rest is prologue.

What is most troubling is the lack of leadership from the State
Administration - it was candidate Cayetano who boasted he was the only one
who could bring the unions to the workers' comp bargaining table. He isn't
even welcome, or respected, in the halls of the Legislature, dominated by his
own party. Meanwhile, union pawns, such as Senator Brian Kanno, who single
handedly killed Workers' Comp reform in '94, has neutralized it in '95.

Gamesmanship, not statesmanship, reigns in Government in Hawaii today at a
time when taxpayers and business owners are faced with their severest fiscal
challenges.

Business owners who are waiting for others to help them, or for their
lawmakers to wake up and smell the limu, will be waiting until their business
closes UNLESS they get active with SBH and let their lawmakers know how these
changes - or lack of reforms - will affect their business and employees.

These are JOBS reforms, not only business reforms.

The next SBH Legislative Action Committee (LAC) meetings will be held on
Wednesdays, April 5 (Columbia Inn) and 19th (SBH office), 11 am to noon.
Chairman, Bob Sigall, needs your participation. Show up! Are you signed up on
SBH's Biz FAX NET? Are you phoning or FAXing your  lawmaker to express your
approval or disapproval? Do it!

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Small Business Hawaii Against General Excise Tax Increase

SBH charged that the lightning action in March by the Speaker of the House,
and the House Finance Committee, (without benefit of a public hearing) in
approving a massive tax increase, as amended in HB 1828, HD2, amounts to
another Pearl Harbor for small business in Hawaii. This action shows the
callous disregard for small business entrepreneurs in this State, the
arrogance of entrenched political power, the resistance to change in decades
of tax and spend government policies that brought us our current "crisis,"
and short term, short-sighted, political gratification that will have massive
negative long term consequences. SBH pointed out:

*  The quickly broken promise by leaders of this Legislature in January not
to raise taxes;

*  The continuing documentation of economic distress in Hawaii, as measured
in part by business bankruptcies, failures and shutdowns, and the exodus of
the tax-paying, middle class from Hawaii, caused by previous Legislative
taxation, regulatory and mandated policies;

* The public is led to believe, by both the Legislature and the media, that
this tax is a "sales" tax and that it is only a "1% increase." In fact,
Hawaii does not have a sales  tax Ñ a tax on the buyer of goods Ñ it has a
General Excise Gross Income Tax levied against the gross proceeds of the
seller for every transaction of goods and services. It is the only
comprehensive tax of its kind in the United States. Tax is levied on tax and
"pyramids" with each additional transaction. If Hawaii switched to a sales
tax under current law, the effective rate would be close to 18%;

* A change from 4% to 5% in the GET is a 25% tax increase, not "1 %;"

* EVERYONE is affected by the GET, not just business; the tax applies to
food, medicine, rent, clothing, gasoline, and EVERY "transaction." A 25%
increase is a burden for ALL residents;

* While the Legislature is trying to RAISE the GET by 25%, it is also trying
to CUT or ELIMINATE tax credits associated with the regressivity of the tax;

* To raise this, or any tax now, when Hawaii residents are already the
highest taxed, will have unexpected negative consequences on our already 35%
- 40% cost differential with the Mainland;

* Taxpayers and small business Ñ including Hawaiiana Ñ should not be
penalized for the unaudited agreement by the former Governor and Legislature
to make reparations payments to the Department of Hawaiian Home Lands,
especially in a manner and amount not previously agreed to;

*  At a time when the Speaker wants to raise taxes, he and other lawmakers
have also strongly argued  for substantial pay raises and retention of the
infamous "high 3" pensions for themselves, and

* For a Legislator to tell the taxpayers this is only a "temporary, one-year
tax," is to insult the our intelligence, and to have us forget the long and
sordid history of taxes in Hawaii.

For these, and other valid reasons, SBH strongly REJECTS this tax proposal
and censures  in the strongest terms, those lawmakers who supported such a
back-stabbing assault on the small business women and men job-creators in
this State.

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GET TAX INCREASE PASSES HOUSE 34 - 17

The State House voted 34-17 to raise your tax misery. MEMBERS WHO VOTED FOR
THE 25% TAX INCREASE WERE: (All Democrats)

Alcon, Emilio S. (D) Amaral, Annelle (D) Arakaki, Dennis A. (D) Cachola, Romy
M. (D) Case, Ed (D) Chang, Jerry L. (D) Chun, Suzanne (D) Herkes, Robert N.
(D) Isbell, Virginia (D) Ito, Ken (D) Jones, Merwyn (D) Kahikina, Michael (D)
Kanoho, Ezra R. (D) Kawakami, Bertha C. (D) Lee, Samuel S.H. (D) Menor, Ron
(D) Morihara, David M. (D) Nakasone, Bob (D) Okamura, Tom (D) Oshiro, Marcus
(D) Oshiro, Paul T. (D) Pepper, Lennard J. (D) Santiago, Alexander C. (D)
Say, Calvin K.Y. (D) Souki, Joseph M. (D) Stegmaier, David D. (D) Suzuki,
Nathan (D) Swain, Billy (D) Takamine, Dwight Y. (D) Tarnas, David (D) Tom,
Terrance W.H. (D) White, Michael B. (D) Yamane, Brian (D) Yonamine, Noboru
(D)

Representatives who voted FOR YOU and AGAINST the tax were:

Anderson, Eve (R) Garcia, Nestor (D) Halford, Chris (R) Hamakawa, Eric (D)
Hiraki, Kenneth T. (D) Kawananakoa, Quentin (R) Marumoto, Barbara C. (R)
McMurdo, Mary Jane (D) Meyer, Colleen (D) Nekoba, Devon M.T. (D) Saiki, Scott
(D) Shon, James T. (D) Takai, K. Mark (D) Takumi, Roy M. (D) Thielen, Cynthia
(R) Ward, Gene (R) Yoshinaga, Terry (D)

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'Sales Tax' Does Not Equal 'Excise Tax'

Guest Commentary by Bert Dohmen-Ramirez, Dohmen Capital Research

Unfortunately, many of the articles about the proposed increase of the Hawaii
excise tax are headlined "sales tax." This is like calling an elephant a
mouse.

The excise tax is a wonderfully deceptive gimmick for disguising the severity
of this horrible tax. A professor at the University two years ago estimated,
in an article in the Honolulu Advertiser, that our 4% excise tax is probably
equivalent to a 12% sales tax. That's the real cost to the people of Hawaii.
What's worse, it is the real deterrent that keeps other businesses from
establishing branch offices in Hawaii.

The approval by the "House" of the hike in the excise tax from 4% to 5%
constitutes a whopping 25% tax increase for the people of Hawaii. It will
fill up the moving vans again, once the costs is reflected in consumer
prices.

I predicted in an article four years ago that the state would eventually have
a large deficit rather than the surplus at that time, and it would once again
be met with the same non-workable actions which have caused a huge exodus out
of California: Namely higher and higher taxes. Hawaii is already suffering a
huge "brain drain," where many of those with good education and the
willingness to work hard leave the islands and seek better opportunities
elsewhere. This proposed hike will burden the Hawaiian economy.

Legislators should ask themselves, if a 25% increase in the excise tax is a
"good" solution, then a 50% increase must be "even better." Or why stop at
that, why not just double the tax, and have a "wonderful" solution.

Isn't it time that the people of Hawaii, and especially the Governor, speak
out?

Throughout the nation, and throughout the world, we have seen one example
after another for the past 100 years that wherever taxes are cut, tax
revenues to the government actually rise, and when taxes increase, the
government ends up with fewer tax dollars. The reason is simple: If you want
less of something, tax it. If you want more, cut the tax burden on it.
Therefore, if we want more economic stagnation, more businesses going out of
business, and more good people leaving the state, lets all vote for a
whopping tax increase.

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Raising Taxes, Lowering Tax Credits The Wrong Solution to Hawaiian Homelands
Settlement

Guest Commentary by State Rep. Colleen Meyer

The Democratic leadership decision to increase the General Excise Tax by 25%
in an effort to raise $325,000,000 for the Hawaiian Homes Settlement will
raise the average family's tax burden by at least $300. Added to the loss of
tax credits for food, medical services and low-income rental, the total tax
outlook for Hawaii residents is grim. Persons of lower income will be
especially hard hit. Plus, continuing the rate increase past the one-year
limit will be an almost irresistible temptation for legislators in order to
pay for other government services in the future.

I'm concerned with the proposal to have this generation of taxpayers make the
$325,000,000  payment with current day dollars rather than spreading the
burden of payment over multiple generations. I am worried about the negative
impact this increase in the excise tax will have on our already fragile
economy. The $325,000,000 represents money that could be circulated in the
economy instead of sitting in a trust fund.

There is a real danger that the settlement could be derailed because of the
strong opposition to any increase in the excise tax and that would be
devastating.

The legislature should be increasing spending cuts instead of imposing new
taxes on the people.  I do not support the Democratic decision to focus
attention on other fund-garnering such as gambling and tax increases.

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USER FEES = NEW TAXES Guest Commentary by Dale Pratt, Dale Pratt Advertising

If we added up all of the various fees which we already pay the City and
County and the State and show the tax payers what they are really forced to
pay for the local government, we might be ready for a real revolution. "User
Fee" the politicians think it's easier to swallow than "TAX" because the
taxpayer thinks: "Well okay, that's how to take care of the zoo and golf
course and beaches etc.; we get those who use them to pay for them." No way
Jose! Those so-called fees go right into the bureaucracies' General Fund
coffers.

Here are a few ways to guarantee that the USER PAYS THE FEE TO ACTUALLY USE
THE SERVICE OR FACILITY:

BUSES, BUREAUCRAT VEHICLES and FREE INSURANCE: Instead of raising bus fares,
let's just sell "the bus" company and let business decide how to make money
at it. Rather than the government taking cash for the sale they can trade for
bus passes which can be (temporary/transitional) issued to the bureaucrats
who drive tax- supported vehicles and park in tax-paid parking, not to
mention red zones and handicapped spaces. Make more money by selling these
government vehicles, and save lots more money on the insurance and
maintenance no longer needed. Issue (temporary/transitional) bus passes to
welfare recipients who are getting their "free" insurance paid for by tax
payers. (No, there is no such thing as "free insurance," if insurance
companies are forced to provide free insurance to these people, they have to
raise the rates of those who are paying).

GOLF COURSES: Then let's sell all of the golf courses, whoever said playing
golf was a "right", right? You could feed a poor family of four for a month
on just what golfers pay for clubs or shoes, etc.

PARKS: Turn back all of the parks to the communities they are in, let the
communities decide what to do with them. Sell them, or charge for their use,
they live there, they own the land around it, they should have some say.
Okay, if you don't like that, then give all or part of the parks to the
Hawaiians as part of their payoff.

ZOO: Sell the zoo to Disney or some other attraction oriented company which
is able to do it tastefully so it can be a real attraction worth paying for,
it's struggled long enough on dwindling budgets.

GARBAGE AND DUMPS: Sell the dumps/landfills to the private sector and let
them charge for dumping like everywhere else in the U.S. No doubt a system of
recycling will emerge to everyone's delight. Sell the Garbage Service, (how
about employee owned?). Garbage collection has been and still is in the
private sector in many areas, let it make money the same way the commercial
rubbish handlers do.

FIRE DEPARTMENT: This facility could be owned by the insurance companies; it
would be in their best interest to see they were running at full speed. They
could make additional money by having volley ball tournaments (yuk, yuk)
instead of campaigning for politicos.

DOG LICENSES: Turn these over to the Humane Society, they do most of the work
anyway and are one of the top fund raising groups.

FEES AND LICENSES: Make these truly User Paid Fees. The department of motor
vehicles get to keep the license fees and transfer fees (no raises) to run
their operation. There isn't anyone out there who has waited in those long
lines that wouldn't like to see these folks get on the ball with some decent
service not to mention attitude. And forget giving a discount to the 15 to 24
year group. Who do you think is the highest insurance risk, I think these
should be increased to sufficiently keep them off the roads.

BUILDING PERMITS: Most of this bureaucracy can just flat out be eliminated.
Building codes need to be reexamined and set by the insurance company which
is going to insure the building. They can just print a list of
standards/codes, give them to the builder to follow, when they are through or
at stages, and insurance company can do the inspection, they and the owner
have the most to lose. Oh no, not more work for the bad insurance companies
you say? I say it's about time they did some work for their fees. Well, there
are more ways to save - but this just addresses Jeremy's recent list. I have
some other money saving ideas which I'm willing to share - give me a call
Harris, or even you Ben, I have some good ideas for the prison which doesn't
involve just doing printing for the politicians.

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SMALL BUSINESS VIEWS By Sam Slom, President, Small Business Hawaii

"...the list (of prominent business closings) will continue to grow here."
That's how last month's column ended. Arakawa's Plantation Store in Waipahu
was more than just a "store" for 86 years. Now it is closed...It is safe to
say there will never be another Willows, Aikane Catamaran, or Arakawas.
Kaneda's Catering shut its doors too after 30 years. Michel's at the Colony
Surf is now gone. Bankruptcy claimed the jewelry giant, House of Adler ("If
you're not buying from the House of Adler, you ARE paying too much! ") and
Island Escapes (since 1954). Still more of Hawaii's unique identity slips
away. Is that "Taps," or the strains of "Aloha, Oe," we hear. Hawaii's
lawmakers fiddle while small business burns (out) here.

SBH, in the public interest, is pleased to  volunteer as lead sponsor of the
great Solomon-Cayetano Face-Off. We're currently looking for a suitable site;
the State Convention Center isn't started; the State H-3 is behind schedule,
as is the State work on Kalanianaole Highway, and the State Aloha Stadium
continues to rust away. (It should be held at the Civic, but of course, the
Civic is gone too). What a battle! Lie Detectors, hidden microphones,
plaintiffs attorneys everywhere, and all the while, the taxpayers continue to
pay ALL their salaries and benefits.

A balanced budget: "Our greatest economic threat?"  That's what government
spenders, including Hawaii's Congressional Gang of Four, argued during the
recent debate. What (Who) brought us the horrific deficit? Why should
families and businesses worry about balancing their budgets if their
government doesn't? (Because we don't have the printing press and taxing
power, that's why).

Fred Hemmings and Bob Rees debated the GOP "Contract With America" at the
YWCA. It was sponsored by Hawaii's YRs and the program can be seen on O'lelo.

KGMB-TV's 5:00 pm news is billed as "Family Sensitive," carefully eliminating
violence and unappropriate news. It's a wonder there is any news at all, but
obviously, little Legislative coverage should be allowed. Speaking of news,
there are a lot of new faces on local stations and competition heats up when
KHNL begins news late this month.

GTE (aka "Hawaiian," even though billing and offices are out of Dallas and
California) Telephone won a 7% increase retroactive to January 1 because of
its higher-than-anticipated employee retriement benefit expenses. Any
independent, small, non-protected business that would like to get a similar
bonus for poor estimating, unexpected tax, mandated benefit or utility
increases, need not apply.

Travel Agents in Hawaii got the short end of the stick when the airlines
capped their commissions February 11. (See commentary on page 6) Hawaii is
treated selectively by the airlines: sometimes being designated as a domestic
destination, and sometimes as  "international." Hawaii mileage-plus travelers
have been at the whim of the airlines who changed travel rules in the middle
of the game for years. But don't ask for government re-regulation. That would
be worse.

Such a deal: As reported here last year, the City's tax-transit-train
contractor, OTG, was part of a conspiracy by Frank Fasi and Jeremy Harris, to
purposely underbid the $2 billion rail project, and to fund a phoney
"Taxpayers for Transit Solutions" lobbying/PR group. The project was
cancelled, and OTG sued the City for $19 million in "expenses" detailing the
scheme in written documents obtained by SBH. Managing Director, now Mayor,
Harris said, there was "nothing" to the claim and OTG would "never" recover.
NewCity Corporation Counsel, Darolyn Lendio, bravely tried to put a positive
spin on a recent arbitration award that "only" gave OTG $9,000,000 (including
nearly $1m for the PR trickery). Now, Harris is trying to hijack the Federal
Government to pay the settlement, even though it is our belief that it is not
legal for federal  transit funds to be used for PR. Fasi, Harris, their PR
firm, et al, should pay that money out of their pockets instead of ours.

Meanwhile, the City announced it will open a "store" to sell surplus street
signs, police and fire badge replicas (Richard Seto-Mook's badge might be as
popular as "Power Rangers")and even dart boards with the Mayor and
Councilmembers on it. (Hmmm, that might work). Maybe this is an attempt to
pay-off the Administration's unethical activities, such as  the OTG scandal.
It would be better to sell off the businesses that the City is involved in
that compete with regular, tax-paying businesses.

Have you noticed the "downsizing" of various magazines? As business cuts back
on advertising, especially print, it shows.

Want truthful  analyses of current issues? Try CompuServe's "Politics Forum,"
"Issues" or "Townhall." Suggestions from America On-Line, Internet, Prodigy,
etc. users?

Join the '95 U.S. SBA "Small Business Person" and other business awardees,
April 25 atThe Ilikai. It is a prelude to "Small Business Week." Please
attend to show appreciation and solidarity for these biz survivors.

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Onerous Rate Increase Here UI Tax Rates Up!

As reported by SBH previously, the State Department of Labor threatened a
doubling of the Unemployment Compensation (UI) tax in early 1995. The shoe
dropped for most employers on March 8. As it turned out, for some firms, the
rate increase was 10-fold Ñ  or more.

SBH believes a sharp increase in the Hawaii UI tax will have a major impact
on Hawaii small businesses and their hiring practices. The wage ceiling in
Hawaii for UI, $26,000, is the highest in the US, and the tax rates are among
the top several states.

Small businesses pay heavily into the UI tax reserve fund which is being
drained by failed large, unionized and dependent businesses and industries.
SBH has testified over the years to numerous examples of abuses to the UI
system, including benefits to strikers, voluntary quits, temporary military
employees rotated out with their spouses, legislative staffers, workplace
felons and benefits paid to non-employee independent contractors.

SBH advises you to write a protest letter Ñ  especially if you have never had
a UI claim and maintain a positive UI reserve balance Ñ to the DOL, cc to
Governor Cayetano and SBH. We'll keep you posted on any progress.

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SBH Testifies Against Salary Hike For State Legislators

On March 1, SBH president Sam Slom testified at a sparsely-attended public
hearing regarding the State Salary Commission's proposals to INCREASE the
salary for Hawaii's part-time lawmakers.

Slom said, "The business owner-members of Small Business Hawaii strongly
OPPOSE any proposal to raise the compensation or benefits of State
Legislators at this time."

He pointed out that a business owner, contemplating compensation adjustments,
must analyze the financial ability of the firm to grant increases, estimate
what the economy is likely to do, compare prevailing wage and benefit
packages and justify any increase based on work productivity and actual
accomplishments.

He added, "Legislators are our employees (though many forget) and the same
standards should be applied to them."

Slom concluded, "Salary increases at this time are not in the sound financial
interest of the public, our flagging economy, or based on need. The only
thing guaranteed by more generous benefits to lawmakers at this time, is even
greater government spending and taxation, which ultimately leads to higher
inflation and burden for Hawaii's taxpayers."

Slom added these additional considerations:

* As a result of the increase three years ago, Hawaii's 60-day part-time
Legislators are paid $32,000, plus $5,000, plus office, plus staff, plus
numerous additional perks, plus the infamous "high three" pension &
retirement. Many benefits enjoyed by lawmakers increase when compensation
increases, so it becomes more important to speak out against the TOTAL LONG
TERM IMPACT these increased salaries would yield beyond simply the dollar
increase;

* We are told, "No raises in three years is too long," but many of us in
small business have taken reduced pay; others have lost their jobs entirely.
We can, and should, wait until we are in a better position to afford any
increases. Based on the numbers of people who seek office, and how much they
spend, the salary has not been a deterrent;

* No one has made a case for any money saved the taxpayer, efficiencies
implemented or reductions realized by Legislators. They haven't reduced
inflation, or reversed the trend to bigger government. There is little
movement to privatization of services. Why then should they be rewarded and
become beneficiaries of the economic misery they cause others? Let them be
paid according to what they accomplish. During these three years, the
Legislature has not accomplished any productive reforms in education, cost of
living reduction, affordable housing, business climate, workers' comp, or
ethics. They should get a pay cut;

*  The State, because of the past Administration and Legislature, is in the
worst fiscal condition since pre-Statehood with little hope of any "quick
fix;" and few options for long-term economic diversification. Their answer?
More Taxes! " How absurd.

* It is patently unfair to give Legislators an additional wage amount, or
COLA, based on the Consumer Price Index, when it is legislative actions that
have helped drive up Hawaii's CPI, or 35%-40% cost differential with the
Mainland. Actions have consequences, and their acts directly have increased
the cost to every woman, man and child, yet the rest of us neither get COLA,
nor indexing, for tax purposes. Apparently, "austerity," is only for business
and families, not elected public servants;

*  From the perspective of Hawaii's economy , the answer must be "no
increase." We see a steadily-declining business climate, with more of our
businesses shutting down or going bankrupt (Hawaii leads the nation), while
our middle class Ñ our tax base Ñ  and our young and brightest, flee the
increased cost of living and perceived decreased quality of life here.
Government costs Ñ and our tax burden -  are the cause of inflation today;

* Because we have not received better leadership, solutions to long-standing
civic problems, or a better tax and economic climate in Hawaii, we should not
be forced to reward the under-achievers. We have limited resources, and
unlimited economic concerns. It is time for bold, creative leadership and
examples of public officials living within their means, and tightening their
belts. Compensation hikes translate into still higher taxes for the benefit
of the same people that stay in office forever. This is a good time to
remember "public service," and to argue for term limits so that others may
assume office at a pay rate they would find both fair and reasonable;

*  Public "servant" has become an oxymoron in Hawaii. Compensation for what
is done is more than adequate. To those who say our public officials could
earn much more in the private sector, SBH says, let them prove it. Work for a
firm that must meet a payroll, pay taxes and the mandates that many at the
public trough take for granted.

Who does the Salary Commission actually represent? Candidly, not the public.
Only the Legislators themselves, or the Governor, can turn down their
increases, no matter how the public feels. Until the public has an
opportunity to approve salaries, limit spending through referendum, and
retire lifelong politicians through term limits, the small business community
urged the Commission to restrict their desire to do good with other peoples'
money. Just say no to ANY increases.

Editor's note: in mid-March, the Salary Commission recommended an increase
for elected officials, beginning in 1997, tied to the unionized public
employee wage hikes the Legislators themselves approve. No final action yet.

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SMALL BUSINESS NEWS * ONLINE EDITION * APRIL 1995, PAGE 8

About the Small Business News Online Edition

Small Business Hawaii breaks new ground as it enters the information age with
the online edition of Small Business News. What you see here is an abridged
version of the regular April 1995 issue of Small Business News.

Feel free to browse and download these articles for your personal reference.

The articles that appear in this online edition of Small Business News are
selected highlights taken from the regularly printed version, with some
editing to bring the information as up to date as we possibly can.

Small Business Hawaii invites you to comment on anything related to small
business issues in Hawaii. Send us your comments and news of awards,
promotions, etc., with photographs (if possible) to SBH by the 10th of the
month for the next issue.

Articles can be sent via regular (snail mail) to:

Small Business Hawaii Hawaii Kai Corporate Plaza 6600 Kalanianaole Hwy.,
Suite 212 Honolulu, HI 96825

We also accept FAXED articles at: (808) 396-1726 (Sorry! faxed photos not
acceptable.)

You can also E-Mail your articles to Melvin Ah Ching right here at H4,
Hawaii's Data Superhighwayª.

Articles sent through the Internet can be forwarded to
M.AHCHING1@GENIE.GEIS.COM

For more information about SBH call: (808) 396-1724

SMALL BUSINESS NEWS ONLINE April 1995 * Volume 20, No. 4

Editor & Publisher: Samuel M. Slom Directors:  Joyce Edwards, Jean Fukuda,
Jed Gaines, Janet Ha'ole, Kenneth T.G. Lum, Michael R. Marsh, Bob Sigall, Sam
Slom, Jane Tatibouet & John Yanagihara. Computer Graphics: Melvin Ah Ching

Online Service Provider: H4, Hawaii's Super DataHighwayª @ (808) 263-8625
Internet: 204.182.49.10 or H4-Hawaii.Aloha.Com.

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