Hawaiian Cruise Colin Hartness

hawaii cruise trip hawaii cruise trip Back home | Bookmark | Start page | Site map Services Free postcards News Online games User's forum Free wallpapers Channels Home & Family Family Health Home Kitchen Self help Women Leisure Entertainment Holidays Travel Technology Computers Freeware Internet -- Personal tech Webmastering Business Business Job & Career -- Money & Finance Real estate Science Astronomy Biology Chemistry Ecology & Geology Engineering Medicine Math & Physics Paleo & Archeology Site Search Website directory Submit your site Free email Username: Password: Help Lost password? A Lifetime Cruise Hawaiian Cruise Colin Hartness An Exotic Hawaiian Cruise Trip by Colin Hartness Hawaiian Cruises are everyone's dream cruise to the Hawaiian Islands on an exquisite ocean liner. Being pampered from dawn to dusk with exemplary cuisine, entertainment and fun for all that too for a moderate sum on a Hawaiian Cruise is definitely something out of the world. An increasing number of cruisers and liners are now regularly calling on the Hawaiian ports as also at the neighboring islands of Kaua'i, Maui, Kona and Hilo. Hawaiian Islands, a cluster of 137, provide adventure sports, relaxation and a new insight to oneself. The islands make one wonder whether you are at land or at sea. Hawaiian Cruises transport you to a heavenly state. Because of the tropical latitude, the weather remains the same through most of the year. The eastern side has more rainfall while the western part is the dry land. Locals enjoy skiing and snowboard in the snow-covered areas of the Big Island. The Hawaiian culture is very diverse and almost every nation's culture is found here. Hence, any newcomer is automatically drawn into the Hawaiian culture, which is enjoyment and adventure. Honolulu is the capital city. It is believed that the first permanent inhabitants of this island had sailed in from the islands of Marquesas in the southern hemisphere between 300 and 800 A.D. Hawaiian Cruises along the different yet distinct islands provide an insight into the uniqueness of each island. Hawaii Island is a big one with Kilauea crater, said to be the home of the fire Goddess, Pele. Maui, once the sole property of the royals, is famous for its exquisite swimming spots. The rainbows across the cliffs and waterfalls of Honolulu are nature's splendor. In spite of the diversity the common thing of these islands is 'aloha', the spirit of welcoming. World know Hawaiian people for their hospitality and friendliness. They can mingle easily and in no time have others dancing to their music and enjoying themselves thoroughly with their cuisine. The Hawaiian Cruise enables the visitors to participate in the Hawaiian culture. The vacationing people get unlimited happiness aboard the floating cruise liners and fabulous treatment for little fare. U.S and Canadian citizens need both proofs of citizenship and identity to board Hawaiian Cruise. Proof of identity could be driving license, Government's identification card and in case of children between ages 6 to 17, a school identity card is good enough. In addition to these, a valid passport to sail is also necessary. Permanent residents of the United States need to have on them their Alien Resident Card (ARC). In cases of children traveling without their parents, the legal guardian with them should possess the parent's consent letter authorizing the minor to travel with the guardian, which is also important in case of emergency of any kind. About the Author 2004 All rights reserved Colin Hartness, info@whatcruisers.com Looking for information about cruises? Go to: http://www.whatcruises.com 'What Cruises' is published by Colin Hartness - An excellent resource for Cruises! More articles Syria, travel, Aleppo, Demascus Dining etiquette abroad Hotel ratings holidays vacation checking home security fall georgia pumpkin patches corn mazes farmers visitors halloween hawaii cruise trip all-inclusive, riviera maya, mexico georgia visitors attractions travel terms definition ancient egypt wonders Greece Greek Islands Treck across Tibet Frankfurt Germany Winter road trips Cape Town Carnival cruises Easter Island Orlando Florida Fishing Visiting Memphis Jamaica Dunn's Falls Quotes I thought I had a great idea today, but it never really took off. In fact, it didnt even get on the runway. I guess you could say it exploded in the hangar. - Calvin and Hobbes I refuse to engage in structural engineering discussion of a banana over breakfast.-- Aaron Marsh, Swarthmore 98 Writers If you are a writer and want to see your article published at Theallineed.com, just click here to submit . Info Contact us Privacy policy Terms of use Lexur Today... In the news... No-nonsense win sees Mauresmo and other seeds into Open quarters Power-hitter Amelie Mauresmo produced another no-nonsense straight sets victory Monday to move into the Australian Open quarter-finals, as all the top seeds remaining kept their hopes alive. Do you think that Judge should be nominated for the United States Supreme Court? Yes, the President picked him and the Senate should just confirm him Yes, he will help put a stop to activist rulings No, he will royally srcew up the country No, silent nominations never turn out well Things to ponder If Barbie is so popular, why do you have to buy her friends? Did you know... The game of GOLF was invented in Scotland, and for Gentlemen Only Ladies Forbidden. Quote of the day The man who insists on seeing with perfect clearness before he decides, never decides. Henri-Fr?d?ric Amiel Featured article Scientists discover how to flip a molecular switch A means for controlling single-molecule switches by engineering their design and surrounding environment has been developed by a research team led by scientists at Penn State, Rice University, and the University of Oregon. © 2002/2006 Lexur

Hawaiian City Garden

StopMoskowitz :: The Coalition for Justice in Hawaiian Gardens and Jerusalem Support the Coalition with your Donation Donation Amount $25.00 $50.00 $100.00 $250.00 $500.00 $1000.00 thank you The Coalition for Justice in Hawaiian Gardens and Jerusalem P.O. 67903, Los Angeles CA 90067 310 553-1146 email -- Tri-City Hospital's Tax-Exempt Status - An Abuse of Public Trust? An organization is not a non-profit simply because it says so. There are state and federal standards that non-profit entities must meet in order to maintain their legal status -- and to qualify for tax-exemption. A review of California state health care data, Internal Revenue Service non-profit guidelines as well as Tri-City Regional Medical Center's lease with owner Irving Moskowitz all strongly suggest that rather than serving the health needs of Hawaiian Gardens and the surrounding community, the hospital is mainly operating as a private surgical facility for a wealthy physician's stomach stapling practice. Meeting the Community Benefit Standard Providing health care is not enough to qualify as a non-profit. According to IRS guidelines, a hospital may qualify for tax-exemption only if it is organized and operated exclusively for charitable purposes and if it meets the community benefit standards. 1 Tri-City fails on both scores. The IRS defines community benefit as the operation of a hospital in a way that helps the community as a whole. For the IRS, Tri-City's failure to provide charity care to poor patients should be a red flag. The IRS gives points to organizations that have a formal policy to provide free care to patients who are too poor to pay. 2 Tri-City has such a policy - it just doesn't follow it. When it applied for 501c(3) status, the hospital's application declared, "With regard to charity cases, the Hospital's policy is simple. The Hospital will not turn away any patient for financial reasons. When a charity patient is admitted, the case is handled individually on a case by case basis. In some cases, the Hospital absorbs costs associated with providing services to charity patients." 3 But in 2000 and 2001 the hospital provided zero charity care, despite net income of over $2 million in 2001 alone. Tri-City also reneged on another policy it presented to the IRS when it filed for tax-exempt status - its commitment to pre-natal care. The hospital's administration promised that, "Prenatal Services will provide care for the female patient during pregnancy, labor, delivery and the post-partum period." 4 There were no babies delivered in Hawaiian Gardens in 2000 and 2001. 5 Tri-City's administration might argue that its failure to provide obstetric services is the result of a lack of demand from the community. But by the IRS' lights, it would be hard for the hospital to know what the health care needs of the surrounding area are unless it consults with the community. As part of its review, the IRS looks for a governing or community board composed of civic leaders rather than ones dominated by hospital administrators, physicians and other professionals connected to the hospital. 6 Again, Tri-City looks good on paper but failed to live up to its promises. In its application for 501c(3) status, the hospital touted its 25 member community advisory board which consisted of "school officials, clergymen, business owners, city government and community organizations. The board assesses and determines the prevalent health care problems in the community." 7 According to one former city official who sat on the hospital's community board, the advisory board ceased meeting soon after it was formed. Citing the high cost of treatment at Tri-City and the lack of charity care, he said few residents of Hawaiian Gardens use the hospital now. State health care data backs that assertion up - despite its proximity only 13.7% of all Hawaiian Gardens residents who were hospitalized in Los Angeles County last year were admitted to Tri-City Regional Medical Center. Hawaiian Garden residents admitted to the hospital represented an even smaller percentage of Tri-City's total patient census - just 5.4% (Less than a fifth of the patients treated by Tri-City lived within a five-mile radius of the hospital). 8 Hospital charges were also higher than the norm - no one from Hawaiian Gardens was discharged with less than $2,900 in charges, less than one in ten left with charges under $5,000. 9 This includes patients who used the emergency room for relatively simple complaints such as a cut, chest pains or a child's broken bone. On average - Tri-City patients from Hawaiian Gardens were charged well over $10,000. 10 Many of the residents of Hawaiian Gardens are immigrants without insurance to cover their health care costs, so for them, Tri-City's high charges are all but unaffordable. Beyond the degree to which a hospital serves the community, the IRS also considers whether or not the majority of its activities promotes a tax-exempt purpose. 11 Arguably, Tri-City is doing more to advance the business of Dr. Mathias Fobi than it is to promote the health of the surrounding community. The for-profit Center for the Surgical Treatment of Obesity is located within the Tri-City Hospital campus. The center, which provides surgical stomach shrinking services to the morbidly obese, generates at least one quarter of the hospital's surgical cases and probably a good deal more. Last year, 439 of Tri-City's patients underwent the stomach stapling procedure and on average, they racked up $50,000 in hospital charges each. Total charges for those patients totaled $21,936,400 - representing close to a third of the hospital's gross charges for the year. 12 Another 15 patients received "tummy tucks," their total charges ranged $24,000 to $100,344. 13 And more than 200 of the hospital's other patient discharges involved some sort of abdominal procedure such as an abdominal CAT-Scan, a procedure which is often associated with stomach stapling. 14 The hospital discharge data strongly suggests that perhaps as much as half of Tri-City's surgical practice is tied to the Obesity Center. Insiders, Disqualified Persons and Private Benefit While Fobi charges for the surgeries he performs, the hospital also would typically bill patients for the use of its operating and recovery rooms and other medical services it provides. Tri-City's IRS form 990 from 2001 (the most recent one that is publicly available) indicates that year it paid Fobi's private firm, FOCA Management Company, $2,293,044 -- more than its next four highest paid contractors combined. 15 Stomach stapling accounts for a large part of Tri-City Hospital's tiny patient census. Whether the firm is managing all or just part of the hospital's patient care - $2.3 million is an extraordinarily large amount for a non-profit of Tri-City's size (the hospital has less than 130 licensed beds) to pay for an administrative service. At minimum, it suggests the potential for a conflict of interest on Fobi's part, particularly if the firm's fees are based on revenues. 16 At worst, it could represent a violation of federal anti-kickback laws governing doctor-hospital relationships. The payment to the management firm also has the potential to put Tri-City's tax-exempt status in jeopardy. IRS guidelines expressly forbid those having an interest in the hospital from benefiting from its net earnings. 17 A public trust? The same rule that draws into question the large payment Fobi received also applies to the hospital's former for-profit owner, Irving Moskowitz. Moskowitz is neither a board member nor a Tri-City executive and, at least technically, he does not maintain ownership of the hospital. But Cerritos Gardens General Hospital Company, a private firm run by Moskowitz, has received more than a million dollars in annual rent from Tri-City since it spun off the hospital as a non-profit in late 1996. 18 The rental agreement alone does not necessarily jeopardize the hospital's tax-exempt status. However, both members of Tri-City's two-person governing board and the hospital's president (who is also one of the two board members) are long-time Moskowitz associates. And, a review of Tri-City's financial circumstances indicates that Moskowitz retains a level of de facto control over Tri-City. Immediately after Tri-City Regional Medical Center was converted into a non-profit, the Irving I. Moskowitz Foundation 19 donated $4.9 million in tax-free proceeds from its Hawaiian Gardens bingo to the hospital. 20 California state financing records show that in 2000 the foundation made an additional transfer of funds to Tri-City. The state financing statement does not record the amount of the loan but it does indicate that the hospital pledged its accounts receivable as collateral. 21 Two additional state financing records, dated February 2, 1999 and January 25, 2001, show the hospital also is indebted to its landlord - Cerritos Gardens General Hospital Company. What's more, a clause in the lease signed between Tri-City and Cerritos Gardens grants Moskowitz's private firm the right to resume control of the property at any time, regardless of whether the lease remains in effect or not. It states that the "Lessor may re-enter or resume possession of the Hospital, and remove Lessee and Lessee's property there from, and at its option either terminate this lease, or without terminating it, lease the Hospital for the account of the Lessee for the remainder of the term or terms as Lessor shall see fit." 22 The social contract of tax exemption for charitable organizations is based on the assets of those organizations being held in trust for the public - not for the benefit of an individual or a group that controls a charity. A case could be made for Moskowitz and his firm making a calculated decision to rid themselves of the inconvenience of paying state and federal tax on the facility while continuing to reap a profit through sizable rent payments (subsidized first by a grant from his own foundation and later, from the net earnings derived from business generated by the for-profit obesity center). All the while he and his firm would be able to maintain control through the hospital's financial obligations to the company and his foundation. And, if that did not work or was no longer the optimal business model, the for-profit firm could resume possession of the land and the building at any time. It is a classic case of having one's cake and eating it too. It is also an affront to the basic tenets of public trust and hardly what the federal government had in mind when it established tax-exempt status for non-profits. 1 J.E. Gitterman and M. Friedlander, "Health Care Provider Reference Guide," Internal Revenue Service, 2003, p. 2, "The promotion of health for the benefit of the community is a charitable purpose. Engaging in health care activities alone does not necessarily further charitable purposes." and p. 9 "The test used fro determining if a health care provider satisfies the IRC 501c(3) operational test is the "community benefit standard" enunciated in Revenue Ruling 68-545, 1969-2 C.B. 117, and court cases that apply Rev. Rul. 69-545. The community benefit standard is the test used to determine whether a hospital, clinic or other health care provider is operated to promote health in a way that accomplishes a charitable purpose." 2 J.E. Gitterman and M. Friedlander, "Health Care Provider Reference Guide," Internal Revenue Service, 2003. p. 9, "Prior to Rev. Rule 69-545, tax-exempt hospitals were required by rev. Rul 56-185, 1956-1 C.B. 202 to admit and treat patients who were unable to payAlthough a formal policy to provide charity care is still relevant, the new standard also takes into account a number of additional factors indicating that the operation of the hospital benefits the community as a whole." 3 Gardens Regional Hospital and Medical Center, Inc. 1023 IRS application for Recognition of Exemption Under Section 501c3 of the Internal Revenue Code Addendum to Schedule C - Hospital and Medical Research Organizations, November 25, 1997. 4 Gardens Regional Hospital and Medical Center, Inc. 1023 IRS application for Recognition of Exemption Under Section 501c(3) of the Internal Revenue Code -Exhibit B "Statement of Activities," November 25, 1997. 5 California Office of Statewide Health Planning and Development (OSHPD), Patient Discharge Database, 2000 and OSHPD Annual Utilization Report of Hospitals, 2001. 6 J.E. Gitterman and M. Friedlander, "Health Care Provider Reference Guide," Internal Revenue Service, 2003, p. 10, "As used with regard to a hospital, the "Community benefit standard" in Rev. Rul. 69-545 includes the following factors: Does the hospital have a governing board, community board, board of trustees, or board of directors composed of prominent civic leaders rather than exclusively members who are hospital administrators, physicians or other professionally connected to the hospital?" 7 Gardens Regional Hospital and Medical Center, Inc. 1023 IRS application for Recognition of Exemption, Exhibit B, November 25, 1997. 8 According to the 2002 OSHPD Public Patient Discharge Data, 136 Tri-City discharges came from the Hawaiian Gardens zip code (90716) and Tri-City Regional Medical Center discharged a total of 2519 patients that year. Less than 500 patients discharged from Tri-City lived in zip codes that were within a five-mile radius of the hospital. 9 2002 OSHPD Public Patient Discharge Data 10 Ibid. 11 J.E. Gitterman and M. Friedlander, "Health Care Provider Reference Guide," Internal Revenue Service, 2003, p. 33, "Each director, principal officer and member of a committee with board delegated powers shall annually sign a statement which affirms that such person understands that the Corporation is a charitable organization and that in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes." 12 2002 OSHPD Public Patient Discharge Data and OSHPD Annual Utilization Report of Hospitals and 2001 OSHPD financial data. and The International Classification of Diseases, Ninth Revision, Clinical Modification (ICD-9-CM), National Center for Health Statistics, 2002. 13 2002 OSHPD Patient Discharge Data and The International Classification of Diseases, Ninth Revision, Clinical Modification (ICD-9-CM), National Center for Health Statistics, 2002. 14 Ibid. 15 Gardens Regional Hospital - DBA Tri-City Regional Medical - 2001 federal tax return. 16 J.E. Gitterman and M. Friedlander, "Health Care Provider Reference Guide," Internal Revenue Service, 2003, p. 18, "If compensation is based on revenues, the potential for unreasonable compensation warrants a close review." 17 J.E. Gitterman and M. Friedlander, "Health Care Provider Reference Guide," Internal Revenue Service, 2003, p. 4, "IRC 501 c(3) expressly provides that to qualify for exemption, no part of an organization's net earnings shall to the benefit of private shareholders or individualsin practice the inurement prohibition applies to insidersIn the health care setting physicians may be insiders depending upon whether they exercise control." p. 8 also notes that insider status is not necessarily a pre-requisite for a violation of the inurement prohibition, "if the charity confers a private benefit on non-insiders, the charity is nor operating exclusively in the public interest and its exemption may be jeopardized if the private benefit is substantial." 18 According to Los Angeles County property records Cerritos Gardens Hospital Company currently owns the property at the hospital's address. Irving Moskowitz is identified as the company's managing general partner in his casino application submitted to the city of Hawaiian Gardens. Hawaiian Gardens Card Club, Inc., Information in Support of Application for Card Club License, January 25, 1995. 19 Moskowitz and his wife Cherna have presided over the Foundation as President and Secretary Treasurer since at least as far back as 1988. Irving I. Moskowitz Foundation 990s, 1987-2001. 20 The Irving I. Moskowitz Foundation 1997 990, Statement 7, p. 28 (On p. 23 the Foundation notes that, "Concerning grants and allocations to Gardens Regional Hospital and American Friends of Mercaz Harav which are listed on statement 7: the donees have agreed under specified circumstances to return a portion of the grant to the Irving Moskowitz Foundation."). 21 UCC Record, California Secretary of State, May 15, 2000, debtors: Gardens Regional Hospital and Medical Center, Inc. and Tri-City Regional Medical Center, Secured Parties: Irving I. Moskowitz Foundation. 22 Gardens Regional Hospital and Medical Center, Inc. 1997 1023 IRS application for Recognition of Exemption Under Section 501c3 of the Internal Revenue Code - Exhibit E, "Lease by and Between Cerritos Gardens General Hospital Company, a CA limited partnership and Gardens Regional Hospital and Medical Center," November 25, 1997. The lease agreement notes that the hospital's dba (doing business as) name is Tri-City Regional Medical Center. p. 36, Para 25.1. J.E. Gitterman and M. Friedlander, "Health Care Provider Reference Guide," Internal Revenue Service, 2003, p.17 - Retained Rights - A review of the underlying docs is necessary to determine if there is retained authority by the seller and on p. 11 it states, "Financial control may include the right to approve annual operating and capital budgets, strategic planning initiatives, and significant sales, leases, mortgages, or other transfers of encumbrances of real estate or personal property." It is worth noting that the lease between and Between Cerritos Gardens General Hospital Company and Tri-City includes a demand for an annual review of the non-profits financial statements. View all news reports 2003 the Coalition for Justice in Hawaiian Gardens and Jerusalem

Hawaiian Quilt Stickers Marty

Hawaiian Quilt Stickers American History, American...... American Indians Anthropology, Folklore, My...... Antiques Architecture Art Bridge and Other Card Game...... Business and Economics Chess Children Clip Art and Design on CD-...... Coloring Books Cookbooks, Nutrition Crafts Detective, Ghost , Superna...... Dover Patriot Shop Ethnic Interest Features Gift Certificates Gift Ideas History, Political Science...... Holidays Humor Languages and Linguistics Literature Magic, Legerdemain Military History, Weapons ...... Music Nature Performing Arts, Drama, Fi...... Philosophy and Religion Photography Posters Psychology, Education Puzzles, Amusement, Recrea...... Science and Mathematics Shakespeare Shop Sociology, Anthropology, M...... Sports, Out-of-Door Activi...... Stationery, Seasonal Books...... Summer Fun Shop Summer Reading Shop Teacher's Store Travel and Adventure Women's Studies New Books Winter Sale By Subject Crafts Quilting, Patchwork, Applique Hawaiian Quilt Stickers Marty Noble Our Price $1.50 Availability: In Stock Format: Stickers ISBN: 048643267X Page Count: 4 Dimensions: 4 1/16 x 5 3/4 Traditional Hawaiian quilting patterns (originating through the influence of nineteenth-century missionaries) are featured in this colorful sticker collection. Twenty-four lovely designs depict the lush floral and leafy patterns of the poinsettia, bird of paradise, breadfruit plant, a feather plume, and 20 other attractive motifs. Dover Original. 24 full-color stickers on 4 plates. Buy Now! Add this to your cart(you can always remove it later). Shopping here is Guaranteed Safe! Here's a sample of other books in this Dover category Hawaiian Quilting: Instructions and Full-Size Patterns for 20 Blocks by Elizabeth Root Detailed instructions, 20 full-size quilting blocks (each 18" square) for creating exotic floral motifs: orchid, waterlily, hibiscus, 17 others. all books in Quilting, Patchwork, Applique Hawaiian Stickers by Y. S. Green Add an exotic touch to any number of flat surfaces with 24 delightful images of a flower lei, surfer, hula dancer, lovely flowers, tropical fish, palm trees, and much more. all books in Stickers, Labels, Bookplates Join the Dover Family | Track Your Order | Your Account | Shipping Rates and Policies | Returns | Customer Service | About Dover | Join Our Staff | Privacy Notice | Terms of Use

Hawaii hotels & accommodations

Virtual Tours of Hawaii Hotels and Resorts, Discover Luxury Hawaii Accommodations, Travel the Islands of Hawaii, Plan an Island Vacation Hawaii hotels & accommodations Maui hotels hawaii hotel Oahu Honolulu hawaii lodging big island vacations resorts luxury beach Hawaii vacation resort all about Hawaii, hotels, restaurants, accommodations, island attractions, and more Hawaii Hotels and Resorts: Luxury and Service at Once. Our panoramic Hawaii hotel images will help you visualize your stay in paradise. Bask in the spirit of Aloha at Hawaii accommodations of style and distinction. World class resorts and luxury hotels can make your Hawaii dream vacations come true! Sun lovers and surfers can soak up the rays at a hotel on a Pacific beach. Golf lovers can play a championship course at a Maui Resort. Bliss seekers can lounge poolside and delight in warm Island breezes. Whatever your Hawaii Vacation dreams are, at an Island hotel you're never far from fine dining, shopping, attractions, golf and breathtaking Pacific beaches. Sheraton Kauai - Kauai Click Here for 360° Virtual Images On the sunny southern coast of Hawaii's "Garden Island," Kaua'i, Poipu Beach is a sparkling crescent of white sand framing the one-time playground of Hawaiian Chiefs. Today it is home to The Sheraton Kauai Resort, a playground for families and fun-seekers who come to enjoy unlimited activities, subtle luxuries, and breathtaking natural surroundings. So whether you desire a stress-free vacation, a uniquely romantic wedding or honeymoon setting, or the perfect place to hold an inspirational meeting - we look forward to showing you the very best of Kauai. Pool - Bar - Water Front - Gym - Jacuzzi - Restaurant - Suites - Business Center Westin Maui - Maui Click Here for 360° Virtual Images Perfection isn't just an ideal. It's a resort. Situated along a spectacular stretch of famed Kaanapali Beach, The Westin Maui offers an endless array of activities. It is located just minutes from Maui's many attractions, yet remains a world unto itself - where you'll find exclusive services, wonderful restaurants, cultured entertainment, and thrilling diversions to satisfy every interest. Pool - Bar - Water Front - Gym - Jacuzzi - Poolside Bar/Grill - Restaurant - Suites Manele Bay Hotel - Lanai Down by the sea, crowning red lava cliffs, the majestic Manele Bay Hotel" embraces both the languor of the tropics and the refinement of Asia and the Mediterranean. Mere steps away from the long arch of Hulopoe Beach (named America's most beautiful shore), the resort is perfectly situated for exploration of Lanai's spectacular coast -- or the many natural attractions further inland. Ranked #1 among Hawaii resorts by the Conde Nast Traveler 2000 Gold List: The Best Places in the World to Stay, the resort has inspired devotion in the world's most discriminating travelers, who return again and again for the luxurious accommodations, sensational activities, gourmet cuisine and the promise of rejuvenation. Pool - Bar - Water Front - Jacuzzi - Restaurant - Suites Sheraton Waikiki - Oahu Click Here for 360° Virtual Images Rising on the graceful arch of the world's most famous beach, the Sheraton Waikiki Beach Resort reigns above Honolulu's glittering hub of excitement. With the brilliant Pacific and regal Diamond Head as a backdrop our location is incomparable - whether you've come for a family vacation, an unforgettable wedding or honeymoon, or an invigorating business meeting. Pool - Bar - Water Front - Gym - Poolside Bar/Grill - Restaurant - Suites - Business Center Princess Kaiulani Hotel - Oahu Click Here for 360° Virtual Images A century ago, Hawaii's last and most beloved princess lived in the heart of Waikiki. Today, the garden oasis of the Sheraton Princess Kaiulani graces her former estate of 'Ainahau, land of cool breezes, just a short crosswalk away from the vacation playground of Waikiki Beach. The Sheraton Princess Kaiulani offers a range of comfortable accommodations and an ideal location for families, honeymooners, or meeting attendees desiring easy access to Honolulu and Oahu's most popular shopping and attractions. Pool - Bar - Gym - Poolside Bar/Grill - Restaurant - Suites - Business Center Kapalua Bay Hotel - Maui Click Here for 360° Virtual Images At once profoundly intimate and undeniably grand, the Kapalua Bay Hotel is a 18-acre bastion of tropical splendor embracing Maui's spectacular Kapalua Bay. It is a resort of rare beauty, where contemporary luxury meets Hawaiian grace... where stimulating activities complement serene diversions... where discerning vacationers become beach-chair philosophers, honeymooners find unimagined bliss, and families rediscover the joy of being together. Pool - Bar - Water Front - Poolside Bar/Grill - Restaurant - Suites - Business Center The Lodge & Beach Village at Molokai Ranch - Molokai Click Here for 360° Virtual Images Molokai Lodge and Beach Village is one of the most prestine places on earth. The Molokai Lodge offers two unique types of accommodations. A 22-room gracious Hawaiian Lodge combines all of the amenities of a first-class hotel with the special touches of home. At the Beach Village, they feature the best in outdoor living with fully furnished canvas bungalows that are perfect for families and romantic couples. All room types at the Beach Village have solar power. No electrical outlets are available. Please contact the hotel for further information. Molokai Lodge and Beach Village is a Hawaii Adventure Resort. Located on Molokai Ranch on the Hawaiian Island of Molokai. Pool - Bar - Gym - Poolside Bar/Grill - Sauna - Restaurant - Business Center Royal Hawaiian Hotel - Oahu Click Here for 360° Virtual Images It was the age of opulence, when high society behaved as if life were a permanent holiday, and counted among civilization's most necessary luxuries a month-long sojourn at The Royal Hawaiian. The Pink Palace of the Pacific. More than a hotel, a legend. Opened in 1927, it brought fame to Waikiki Beach and Honolulu - and its lure is just as powerful today, with its soaring turrets, hushed Coconut Grove, and service that anticipates every need, wish and whim. For a relaxing family vacation, a storybook wedding or honeymoon, or a truly regal business meeting, The Royal Hawaiian is the ideal choice. Pool - Bar - Water Front - Gym - Poolside Bar/Grill - Restaurant - Suites - Business Center Sheraton Maui - Maui Click Here for 360° Virtual Images Where the cobalt Pacific washes onto Kaanapali Beach at the foot of mythic Black Rock, the Sheraton Maui's acres of gardens, lava-rock waterways, and sparkling fresh-water lagoons perfectly complete a landscape of indescribable natural beauty. A seamless combination of gracious architecture, luxury accommodations, and stunning natural wonders, The Sheraton Maui is a destination in itself. The ultimate family get-away, a supremely romantic honeymoon escape, and the perfect place to transform a business meeting into a mini-vacation... all within minutes of Maui's many diversions. Pool - Bar - Water Front - Poolside Bar/Grill - Private Beach - Restaurant - Suites - Kitchen - Business Center W Honolulu Diamond Head - Oahu Click Here for 360° Virtual Images Escape to W Honolulu.Escape winter's chill... For spectacular 360-degree panoramic views of Honolulu and Waikiki Beach. For one of Hawaii's premiere exclusive luxury oceanfront neighborhoods. For a relaxing atmosphere amidst soft breezes. Escape to W Honolulu at Diamond Head. Feel free to bring your kids - meals are on us for those 12 and under. All this for just $256 per night. Walea (Enjoy)! Bar - Water Front - Restaurant - Suites - Night Club Princeville Resort - Kauai Click Here for 360° Virtual Images Planning the ultimate golf vacation? It's just an easy phone call away with Starwood Hotels and Resorts Worldwide new Starwood Golf Vacations program.While Princeville is a wonderful place to do absolutely nothing, it is a particularly terrific place to do just about everything. If golf is your game, one of our courses, the Prince, is on Golf Digest's short-list of America's 100 Greatest Golf Courses. But man does not live by golf alone. Tennis, spa facilities, hiking, river and ocean kayaking and just about anything you want to do above or below the water is in abundant availability. Pool - Bar - Water Front - Gym - Jacuzzi - Sauna - Restaurant - Suites Moana Surfrider - Oahu Click Here for 360° Virtual Images In 1901, the First Lady of Waikiki made her debut in high society as the first true resort to embrace the alabaster sand and quiet surf of Waikiki Beach. A wedding of lyrical architecture and Hawaiian grace, she appears today in all her original splendor. 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Maui Windsurfing

The Maui Windsurfing DAILY Report MWR Daily Report May 17th, 1996 Looks like there's a good puff out there. I'm writing this ahead of time cause I'm gonna get so tired I won't be able to type. tim ATTENTION: Will the blonde woman sailing uppers on Ezzy wave gear this afternoon please e-mail kent@maui.net :-) Wow! What can I say? It just doesn't get any better than this. For my sizeanything from 4.2 to 4.7 was perfect. The northeast trade winds were sosteady that sail choice was a matter of personal preference. I took my4.7 thinking that if the wind backed off a bit I would still be fullypowered. The wind never eased, in fact, there wasn't a single hole to befound anywhere! After all the slalom sailing from days past, it was good to finally getback on a wave board. I could tell it was going to be a good session fromthe moment I hooked in and started heading upwind from the launch atkook's beach (Kanaha). Making my way out towards upper reef, everythingseemed so well balanced and in control. I could take my hands off theboom and just hang back and cruise. I was hitting jumps on the way out,just to get warmed up, and not loose any speed. Yes, this was going tobe a good session! Imagine how stoked I was to see Robby Naish and DonMontague sailing by. This is how I dreamed it would always be. At Uppers, I found myseff in waves that were shoulder high, nothingterribly radical, but perfectly matched for my ability level. Occaisionally a logo-high set would roll in and challenge my nerves. Igladly took the challenge this time and went for it. I managed a few nicebottom turns and off-the-lips. Yes, this was wavesailing at it's finest. The sun is out. It's warm, the water saphire blue and so refreshing. Breathing the fresh air, naturally cleansed from travelling thousands ofmiles over open ocean, was envigorating. It was spectacular looking upand seeing Halealkela rising to over 10,000 feet in the foreground and tothe opposite, the rugged and mist-covered West Maui mountains and Iaovalley. Rainbows, palm trees, green pineapple and cane fields. It's alltoo much to take in at one time. Someone pinch me. I've been hereexactly one year, but I'm still amazed at this place, and it still seemsall too good to be true. After sailing for about an hour, Kent shows up and we greet each otherwith smiles and shouts. Eeee-hah! We slashed around some more until Igot too tired to continue. I figured it was time to quit while I'm stillahead and save this scene for another day. Gary Back to May, 96