Waste, fraud and abuse...are we sure our hotels and restaurants are absent these nemeses? Many times these deceitful practices occur where you least expect it. Read Ronald D. Utt�s and Daniel J. Hickey�s article in the Oct. 25, 1996 Journal of Commerce. It is a list of examples of how the trusted (?) US government spends tax revenues.

OK - who should receive company health care benefits? A partner of a homosexual employee. A partner of a heterosexual employee. Or both. This is a must read for company benefit managers. Jill Jordan Spitz in the Oct. 25, 1996 Orlando Sentinel has an article titled �Arbitrator Finds Disney Health Care Decision Lies Within Union Contract�...which describes the aftermath of Disney�s decision to provide health care benefits to the partners of homosexual employees.

Radisson Hospitality Worldwide recently awarded Ingalls Advertising it�s $5 to $6 million dollar account. How did Ingalls Advertising land it? Read Chris Reidy�s version in the Oct. 25, 1996 Boston Globe Advertising Column.

Richard Kindlebeger writes in the October 25, 1996 Boston Globe of a possible hotel development on Boylston Street.

For those interested in �food cost as a percent of sales�...check out the Perkins Family Restaurants, L.P. quarterly report issued Oct. 25, 1996 on PR Newswire. For the three months ended 9/30/96 the company wide food cost of sales were 29.4% vs. 28.7% last year...hmmmm.

Also...

From the Oct. 25, 1996 Charlotte Observer, Doug Smith Column

NEW HOTEL PLANNED: New Horizons Hospitality of Johnson City, Tenn., plans a 125-room hotel at U.S. 29 and W.T. Harris Boulevard. It hopes to start construction on the Wingate Inn by year-end or early next year, and complete it in about eight months.

The five-story hotel, which will cost about $6 million, will charge from $79 to $100 for a room, said New Horizons partner Deepal Patel.

New Horizons will build on about three acres. An additional 4.5 acres could be sold to other developers for restaurants and shops. The hotel will target business travelers, with two telephone lines in rooms, and electronic check-in and checkout.

From the Oct. 25, 1996 Knight-Ridder Tribune News Wire

HOTEL SALE: Investors from the US, Latin America and Asia have expressed interest in buying the Hotel Melia Caracas. The 5-star hotel, which is scheduled for auction Nov. 15, has a base price of $33 million and is the property of the Industrial Bank of Venezuela

Later...

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