ST~T'Z'aY Publication Staff Editor Dr. Joe Singer University of Missouri Kansas City, Missouri Editorial Assistant Chad M. Nelson Lazard Brothers tk Co., Ltrk London, England Editorial Advisory Board Dr. David M. Ambrose University of Nebraska-Omaha Dr. Chi Anyansi-Archibong Noah Carolina AdtT State University Dr. Henry Beam Western Michigan University Dr. Jeffrey Bracker University of Louisville Dr. Robert Brockhaus St. Louis University Dr. Sam J. Bruno University of Houston-Clear Lake Dr. Aaron Buchko Bradley University Dr. James J. Carroll Ceorgian Court College Dr. Ann Dickson Community College of Rhode Island Dr. Mare Dollinger Indiana University-Bloomington Dr. Gwen Fontenot Marketing Solutions Dr. Fred L. Fry Bradley University Dr. Lynn Hoffman University of Northern Colorado Dr. Lawrence Klatt Florida Atlantic University Dr. Charles Kuehl University of Missouri-St. Louis Dr. Stephen Lucas University of North Carolina-Greensboro Dr. David Newton Westmont College Dr. Mary Nicastro Capital University Dr. Inge Nickerson Bany University Dr. John Pearson Arizona State University Dr. Neal R. Pruchansky Keene State College Dr. Peter Rainsford Cornell University Ms. Pamela Schindler Wiuenberg University Dr. Herbert Sherman Marist College Dr. Rodney Sherman Central Missouri State University Dr. Richard J. Stapleton Georgia Southern University Dr. Harriet Stephenson Seattle University Dr. Howard E. Van Auken iowa State University Dr. George Vozikis The Citadel Dr. John Wallace Marshall University A publication of the Small Business Institute Directors'ssociation Send subscription requests to Randalei Ellis, C.P.A., SBIDA Secretary-Treasurer, Black Hills State University, 1200 University, USB 9006, Spearftsh, SD 57799-9006. Annual subscriptions may be ordered at $20 each (U.S. dollars only). International subscriptions add $5 annually for postage and handling. Back issues may be ordered at $ 12 each. Copyright 1995 Srncu Business tnrrhurc Dircaors'rsocicuon 1SSN 1081-8510