“Suzanne Gelb Image”

”Warfare for Freedom – How Did it Come to This?”

Dear Dr. Gelb:

I understand why we went to war in Iraq — Saddam had a choice, which could have preserved his freedom, but he chose otherwise. I am a parent and I see this somewhat like Bush (parent) had to go in and be firm with Saddam (child). I don’t believe in using force to discipline children. I wonder why it came to this — that the only way to resolve something is by force. Is parenting going to end up having to be applied with force also?

Perturbed

A: Dr. Gelb says . . .

Dear Perturbed:

The behavior of infant or a growing child can hardly be compared with that of disturbed power hungry and ruthless cowards. In terms of the latter, the unfortunate reality is that sometimes it takes force to maintain peace and to persuade orderly conduct.

When it comes to children, I believe that corporal punishment is not needed if parents have the patience to love, encourage and to set limits on their behavior. Small, concise and consistent consequences for behavior is about all it takes to teach a child to respect parental guidance. Good luck with your understanding of this.

”Battle Rhetoric – Can We Trust it?”

Dear Dr. Gelb:

I watch our leadership in the Pentagon informing us about operations in Iraq. I’m sorry, but I don’t trust politicians or many people in government. Why should we believe what our leaders tell us about the war? I want to trust what they say, but I’m not sure I can?

Doubtful

A: Dr. Gelb says . . .

Dear Doubtful:

I don’t see the issue as having much to do with trust. What’s needed is a straightforward, practical understanding of what our leadership is trying to achieve. It appears that the masterminds behind this destruction of a war lord have been phenomenal, with their emphasis on minimizing casualties in the attempt to bring this dictator to his knees, and as has been the case with similar efforts in other countries, freeing the people from dictatorship, giving them back their country, and helping them build it so they can be as we are — safe and self governing. Thanks for your question.

”’Suzanne J. Gelb, Ph.D., J.D. authors this daily column, Dr. Gelb Says, which answers questions about daily living and behavior issues. Dr. Gelb is a licensed psychologist in private practice in Honolulu. She holds a Ph.D. in Psychology and a Ph.D. in Human Services. Dr. Gelb is also a published author of a book on Overcoming Addictions and a book on Relationships.”’

”’This column is intended for entertainment use only and is not intended for the purpose of psychological diagnosis, treatment or personalized advice. For more about the column’s purpose, see”’ “An Online Intro to Dr. Gelb Says”

”’Email your questions to mailto:DrGelbSays@hawaiireporter.com More information on Dr. Gelb’s services and related resources available at”’ https://www.DrGelbSays.com

The following hearing notices, which are subject to change, were sorted and taken from the Hawaii State Capitol Web site. Please check that site for updates and/or changes to the schedule at

“Hawaii State Legislature Sidebar”

Go there and click on the Hearing Date to view the Hearing Notice.

Hearings notices for both House and Senate measures in all committees:

Hearing

”Date Time Bill Number Measure Title Committee”

3/25/03 8:30 AM HCR39 REQUESTING THE DEPARTMENT OF HEALTH TO INVESTIGATE AND COMPILE DATA ON THE USE AND EFFECTS OF EPHEDRA ON HUMANS. HLT

3/25/03 8:30 AM HCR40 DECLARING THAT IT IS THE POLICY OF THE LEGISLATURE THAT SMOKING SHALL NOT BE PERMITTED IN THE STATE CAPITOL BUILDING IN ITS ENTIRETY. HLT

3/25/03 8:30 AM HCR70 REQUESTING A MANAGEMENT AUDIT OF THE DENTAL HEALTH DIVISION OF THE DEPARTMENT OF HEALTH. HLT

3/25/03 8:30 AM HCR71 REQUESTING AN AUDIT OF THE DEPARTMENT OF HEALTH’S QUALITY ASSURANCE FOR PROVIDERS OF SERVICES TO THE DEVELOPMENTALLY DISABLED AND TO RECOMMEND A LEVEL OF BUDGET FUNDING TO ENSURE COMPLIANCE WITH FEDERAL MANDATES. HLT

3/25/03 8:30 AM HCR100 REQUESTING INCREASED FEDERAL FUNDING FOR SUBSTANCE ABUSE TREATMENT PROGRAMS. HLT

3/25/03 8:30 AM HCR153 REQUESTING AN ACTUARIAL STUDY ON HEALTH INSURANCE PARITY FOR THE TREATMENT OF ALCOHOL DEPENDENCY AND DRUG DEPENDENCY. HLT

3/25/03 8:30 AM HCR164 REQUESTING THE DEPARTMENT OF HEALTH TO IMPLEMENT A PUBLIC EDUCATIONAL CAMPAIGN ON THE DANGERS OF CRYSTAL METHAMPHETAMINE. HLT

3/25/03 8:30 AM HCR213 EXPRESSING SUPPORT FOR A WOMEN’S HEALTH PLATFORM THAT RECOGNIZES SERIOUS INEQUITIES IN THE HEALTH PREVENTION AND TREATMENT OF WOMEN, AND CALLS FOR THE ELIMINATION OF THESE INEQUITIES TO IMPROVE THE HEALTH STATUS OF WOMEN IN HAWAII. HLT

3/25/03 8:30 AM HR128 REQUESTING THE DEPARTMENT OF HEALTH TO IMPLEMENT A PUBLIC EDUCATIONAL CAMPAIGN ON THE DANGERS OF CRYSTAL METHAMPHETAMINE. HLT

3/25/03 8:30 AM HR165 EXPRESSING SUPPORT FOR A WOMEN’S HEALTH PLATFORM THAT RECOGNIZES SERIOUS INEQUITIES IN THE HEALTH PREVENTION AND TREATMENT OF WOMEN, AND CALLS FOR THE ELIMINATION OF THESE INEQUITIES TO IMPROVE THE HEALTH STATUS OF WOMEN IN HAWAII. HLT

”Date Time Bill Number Measure Title Committee”

3/25/03 8:45 AM HCR151 REQUESTING THE ESTABLISHMENT OF AN INTERIM TASK FORCE ON UNIVERSAL HEALTH CARE. LAB/HLT

”Date Time Bill Number Measure Title Committee”

3/25/03 9:00 AM SCR31 REQUESTING THE HOUSING AND COMMUNITY DEVELOPMENT CORPORATION OF HAWAII TO INVESTIGATE AND QUANTIFY ECONOMIC DIFFERENCES BETWEEN THE WORKING POOR AND FAMILIES ON PUBLIC ASSISTANCE IN FEDERAL LOW INCOME HOUSING. CPH

3/25/03 9:00 AM SCR62 REQUESTING A SUNRISE ANALYSIS OF THE REGULATION OF CONDOMINIUM ASSOCIATION MANAGERS. CPH

3/25/03 9:00 AM SCR89 REQUESTING A STUDY ON REAL PROPERTY LEASES. CPH

3/25/03 9:00 AM SCR95 REQUESTING A REVIEW CONCERNING THE REGULATION AND LICENSURE REQUIREMENTS OF PROFESSIONS AND VOCATIONS BY THE DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS. CPH

3/25/03 9:00 AM SCR96 SUPPORTING THE HAWAII HOMEOWNERSHIP CENTER. CPH

3/25/03 9:00 AM SCR97 REQUESTING THE AUDITOR TO CONDUCT MANAGEMENT AND FINANCIAL AUDITS. CPH

3/25/03 9:00 AM SR19 REQUESTING THE HOUSING AND COMMUNITY DEVELOPMENT CORPORATION OF HAWAII TO INVESTIGATE AND QUANTIFY ECONOMIC DIFFERENCES BETWEEN THE WORKING POOR AND FAMILIES ON PUBLIC ASSISTANCE IN FEDERAL LOW INCOME HOUSING. CPH

3/25/03 9:00 AM SR63 REQUESTING A STUDY ON REAL PROPERTY LEASES. CPH

3/25/03 9:00 AM SR66 REQUESTING THE AUDITOR TO CONDUCT MANAGEMENT AND FINANCIAL AUDITS. CPH

3/25/03 9:00 AM SCR75 URGING THE GOVERNOR TO CONVENE A TASK FORCE TO ADDRESS THE CONTINUAL NEED AND UNMET DEMAND FOR TRANSITIONAL HOUSING FACILITIES ON OAHU. CPH/HMS

3/25/03 9:00 AM SR50 URGING THE GOVERNOR TO CONVENE A TASK FORCE TO ADDRESS THE CONTINUAL NEED AND UNMET DEMAND FOR TRANSITIONAL HOUSING FACILITIES ON OAHU. CPH/HMS

3/25/03 9:00 AM SCR120 REQUESTING THE FORMATION OF A STATEWIDE IMPLEMENTATION PLAN FOR PUBLIC, EDUCATION, AND GOVERNMENT ACCESS TELEVISION. CPH/SAT

3/25/03 9:00 AM SR79 REQUESTING THE FORMATION OF A STATEWIDE IMPLEMENTATION PLAN FOR PUBLIC, EDUCATION, AND GOVERNMENT ACCESS TELEVISION. CPH/SAT

3/25/03 9:00 AM HCR110 REQUESTING THE CONSUMER ADVOCATE TO ASSIST IN THE DEVELOPMENT OF STANDARDIZED POWER PURCHASE AGREEMENTS TO REDUCE THE APPROVAL PROCESS TIME FOR THE IMPLEMENTATION OF NEW RENEWABLE ENERGY SYSTEMS. EEP

3/25/03 9:00 AM HCR115 REQUESTING THE DEPARTMENT OF BUSINESS, ECONOMIC DEVELOPMENT, AND TOURISM TO INCLUDE IN ITS “RENEWABLE ENERGY RESEARCH, DEVELOPMENT, COMMERCIALIZATION, AND EXPORT PROMOTION PLAN FOR HAWAII”, A PLAN FOR THE ISSUANCE OF REVENUE BONDS OR OTHER FORMS OF REVENUE FINANCING FOR RENEWABLE ENERGY SYSTEMS IN PUBLIC FACILITIES. EEP

3/25/03 9:00 AM HCR125 REQUESTING THE DEPARTMENT OF BUSINESS, ECONOMIC DEVELOPMENT, AND TOURISM TO REVIEW THE FEASIBILITY OF HAWAII BECOMING A MEMBER OF THE CHICAGO CLIMATE EXCHANGE AND THE FEASIBILITY OF REQUIRING THE PUBLIC UTILITIES COMMISSION TO ESTABLISH A RENEWABLE ENERGY CREDITS TRADING PROGRAM IN HAWAII. EEP

3/25/03 9:00 AM HCR172 REQUESTING THE CONSUMER ADVOCATE TO FORM AN AD HOC ADVISORY GROUP TO INVESTIGATE AND MAKE RECOMMENDATIONS REGARDING THE IMPLEMENTATION OF STANDARD OFFER CONTRACTS AND STANDARDIZED INTERCONNECTION AGREEMENTS TO FACILITATE THE PURCHASE OF ELECTRICITY FROM RENEWABLE ENERGY PRODUCERS IN HAWAII. EEP

3/25/03 9:00 AM HR94 REQUESTING THE CONSUMER ADVOCATE TO ASSIST IN THE DEVELOPMENT OF STANDARDIZED POWER PURCHASE AGREEMENTS TO REDUCE THE APPROVAL PROCESS TIME FOR THE IMPLEMENTATION OF NEW RENEWABLE ENERGY SYSTEMS. EEP

3/25/03 9:00 AM HR100 REQUESTING THE DEPARTMENT OF BUSINESS, ECONOMIC DEVELOPMENT, AND TOURISM TO INCLUDE IN ITS “RENEWABLE ENERGY RESEARCH, DEVELOPMENT, COMMERCIALIZATION, AND EXPORT PROMOTION PLAN FOR HAWAII”, A PLAN FOR THE ISSUANCE OF REVENUE BONDS OR OTHER FORMS OF REVENUE FINANCING FOR RENEWABLE ENERGY SYSTEMS IN PUBLIC FACILITIES. EEP

3/25/03 9:00 AM HR136 REQUESTING THE CONSUMER ADVOCATE TO FORM AN AD HOC ADVISORY GROUP TO INVESTIGATE AND MAKE RECOMMENDATIONS REGARDING THE IMPLEMENTATION OF STANDARD OFFER CONTRACTS AND STANDARDIZED INTERCONNECTION AGREEMENTS TO FACILITATE THE PURCHASE OF ELECTRICITY FROM RENEWABLE ENERGY PRODUCERS IN HAWAII. EEP

3/25/03 9:00 AM HCR183 REQUESTING THE HAWAII COMMUNITY DEVELOPMENT AUTHORITY TO CONDUCT AN ANALYSIS OF ITS CURRENT EFFORTS TO DETERMINE TO WHAT EXTENT IT IS UTILIZING PROMISING ENERGY EFFICIENCY AND RENEWABLE ENERGY TECHNOLOGIES IN ITS DEVELOPMENT DISTRICTS. EEP/WLH

3/25/03 9:00 AM HR147 REQUESTING THE HAWAII COMMUNITY DEVELOPMENT AUTHORITY TO CONDUCT AN ANALYSIS OF ITS CURRENT EFFORTS TO DETERMINE TO WHAT EXTENT IT IS UTILIZING PROMISING ENERGY EFFICIENCY AND RENEWABLE ENERGY TECHNOLOGIES IN ITS DEVELOPMENT DISTRICTS. EEP/WLH

3/25/03 9:00 AM HB192 HD1 SD1 RELATING TO ACCRETED LANDS. JHW

3/25/03 9:00 AM HB285 HD1 SD1 RELATING TO ADMINISTRATIVE PROCEDURE. JHW

3/25/03 9:00 AM HB287 HD3 SD1 RELATING TO PUBLIC EMPLOYEES. JHW

3/25/03 9:00 AM HB373 HD2 SD1 RELATING TO POLITICAL SPEECH. JHW

3/25/03 9:00 AM HB385 HD2 SD1 RELATING TO THE PREVENTION OF WORKPLACE VIOLENCE. JHW

3/25/03 9:00 AM HB1198 HD2 SD1 RELATING TO CHILD LABOR. JHW

3/25/03 9:00 AM HB1214 HD2 SD1 RELATING TO PUBLIC LAND LIABILITY. JHW

3/25/03 9:00 AM HCR43 REQUESTING THE EXPLORATION OF OPTIONS FOR REDESIGNING THE BENEFIT LEVELS OF “A” STATUS PLANS DEFINED UNDER HAWAII’S PREPAID HEALTH CARE ACT. LAB

3/25/03 9:00 AM HCR92 REQUESTING THE DEPARTMENT OF LABOR AND INDUSTRIAL RELATIONS, IN CONJUNCTION WITH HAWAII’S HEALTH PLANS, TO EXPLORE OPTIONS FOR PROVIDING MEDICAL SAVINGS ACCOUNTS AND HIGH DEDUCTIBLE HEALTH PLANS TO HAWAII’S BUSINESSES UNDER HAWAII’S PREPAID HEALTH CARE ACT. LAB

3/25/03 9:00 AM HCR93 REQUESTING A STUDY OF THE FEASIBILITY OF MEDICAL SAVINGS ACCOUNTS. LAB

3/25/03 9:00 AM HCR94 REQUESTING THE AUDITOR TO CONDUCT A STUDY, IN CONJUNCTION WITH THE DEPARTMENT OF HEALTH AND THE EMPLOYEES’ RETIREMENT SYSTEM, TO DETERMINE THE EFFECTS OF ALLOWING EMERGENCY MEDICAL TECHNICIANS TO RETIRE AFTER TWENTY-FIVE YEARS OF SERVICE. LAB

3/25/03 9:00 AM HCR95 REQUESTING THE EMPLOYEES’ RETIREMENT SYSTEM TO STUDY THE FEASIBILITY OF A DEFERRED RETIREMENT OPTION PLAN BENEFIT FOR FIRE FIGHTERS AND POLICE OFFICERS. LAB

3/25/03 9:00 AM HCR109 REQUESTING THE EMPLOYEES’ RETIREMENT SYSTEM TO REVIEW ITS INVESTMENT PRACTICES, DETERMINE WHETHER ANY INVESTMENTS ARE BEING MADE WITH COMPANIES BASED IN COUNTRIES THAT SUPPORT TERRORISM, AND RETHINK ITS INVESTMENT POLICIES REGARDING THESE COMPANIES. LAB

3/25/03 9:00 AM HCR182 REQUESTING THE DEPARTMENTS OF LABOR AND INDUSTRIAL RELATIONS AND HEALTH TO CONDUCT A STUDY RELATING TO THE OCCUPATIONAL AND HEALTH RISKS OF COUNTY GARBAGE COLLECTION WORKERS. LAB

3/25/03 9:00 AM HCR180 REQUESTING THE RELOCATION OF THE QUEEN LILI’UOKALANI STATUE TO WASHINGTON PLACE. TAC

3/25/03 9:00 AM HCR219 SUPPORTING THE RESTORATION AND MAINTENANCE OF THE SANJU PAGODA IN NUUANU VALLEY. TAC

3/25/03 9:00 AM HR79 REQUESTING THE STATE FOUNDATION ON CULTURE AND THE ARTS TO COMMISSION A PORTRAIT TO HONOR CONGRESSWOMAN PATSY T. MINK. TAC

3/25/03 9:00 AM HR144 REQUESTING THE RELOCATION OF THE QUEEN LILI’UOKALANI STATUE TO WASHINGTON PLACE. TAC

3/25/03 9:00 AM HR171 SUPPORTING THE RESTORATION AND MAINTENANCE OF THE SANJU PAGODA IN NUUANU VALLEY. TAC

3/25/03 9:00 AM SCR24 REQUESTING HAWAII’S HOTELS TO PROVIDE FACILITIES FOR EMAIL AND INTERNET ACCESS FOR THEIR GUESTS. TAC

”Date Time Bill Number Measure Title Committee”

3/25/03 2:00 PM HCR7 HD1 REQUESTING THE AUDITOR TO CONDUCT A STUDY OF PROPOSED MANDATORY HEALTH INSURANCE COVERAGE FOR HEARING AID DEVICES AND SERVICES. LMG

3/25/03 2:00 PM HCR34 REQUESTING THE LEGISLATIVE AUDITOR TO CONDUCT AN AUDIT OF THE PERSONNEL PRACTICES OF THE KONA COMMUNITY HOSPITAL. LMG

3/25/03 2:00 PM HCR47 REQUESTING THE LEGISLATIVE REFERENCE BUREAU TO ASSIST AN ADVISORY COMMITTEE CONCERNING ESTABLISHING AN OFFICE OF INTERNATIONAL AFFAIRS. LMG

3/25/03 2:00 PM HCR83 REQUESTING THE LEGISLATIVE REFERENCE BUREAU TO CONDUCT A STUDY TO DETERMINE REVENUE LOSS FROM CERTAIN ACTIVITIES IN THE STATE OF HAWAII. LMG

3/25/03 2:00 PM HCR96 CONTINUING THE JOINT SENATE-HOUSE INVESTIGATIVE COMMITTEE TO INVESTIGATE THE STATE’S EFFORTS TO COMPLY WITH THE FELIX CONSENT DECREE. LMG

3/25/03 2:00 PM HR37 REQUESTING THE LEGISLATIVE AUDITOR TO CONDUCT AN AUDIT OF THE PERSONNEL PRACTICES OF THE KONA COMMUNITY HOSPITAL. LMG

3/25/03 2:00 PM HR50 REQUESTING THE LEGISLATIVE REFERENCE BUREAU TO ASSIST AN ADVISORY COMMITTEE CONCERNING ESTABLISHING AN OFFICE OF INTERNATIONAL AFFAIRS. LMG

3/25/03 2:00 PM HR83 REQUESTING THE LEGISLATIVE REFERENCE BUREAU TO CONDUCT A STUDY TO DETERMINE REVENUE LOSS FROM CERTAIN ACTIVITIES IN THE STATE OF HAWAII. LMG

”Date Time Bill Number Measure Title Committee”

3/25/03 2:45 PM SCR34 REQUESTING A MANAGEMENT AUDIT OF THE DENTAL HEALTH DIVISION OF THE DEPARTMENT OF HEALTH. HTH

3/25/03 2:45 PM SCR48 REQUESTING AN AUDIT OF THE DEPARTMENT OF HEALTH’S QUALITY ASSURANCE FOR PROVIDERS OF SERVICES TO THE DEVELOPMENTALLY DISABLED AND TO RECOMMEND A LEVEL OF BUDGET FUNDING TO ENSURE COMPLIANCE WITH FEDERAL MANDATES. HTH

3/25/03 2:45 PM SCR64 REQUESTING A REVIEW OF THE IMPORTATION TO HAWAII OF TUNA PROCESSED WITH “TASTELESS SMOKE” OR CARBON MONOXIDE. HTH

3/25/03 2:45 PM SCR132 REQUESTING THE DEPARTMENT OF HEALTH TO IMPLEMENT A PUBLIC EDUCATIONAL CAMPAIGN ON THE DANGERS OF CRYSTAL METHAMPHETAMINE. HTH

3/25/03 2:45 PM SR42 REQUESTING A REVIEW OF THE IMPORTATION TO HAWAII OF TUNA PROCESSED WITH “TASTELESS SMOKE” OR CARBON MONOXIDE. HTH

3/25/03 2:45 PM SR86 REQUESTING THE DEPARTMENT OF HEALTH TO IMPLEMENT A PUBLIC EDUCATIONAL CAMPAIGN ON THE DANGERS OF CRYSTAL METHAMPHETAMINE. HTH

”’To reach legislators, see:”’ “Representatives at a Glance” and “Senators at a Glance”

An advocate of the much touted Act 221 high technology tax credits admonished the criticism that the tax incentives continue to grow as astute taxpayers find ways to claim the credit.

In the advocate’s mind, the more tax credits claimed means the tax credits are working because it is bringing in new investment money. And if there is new investment that must mean there are new jobs and more income and therefore more taxes.

That logic might work if, in fact, more money was coming into the state than the tax credit was giving out. But that is not the case with the high technology business investment tax credit. Investors who take advantage of this credit invest $2 million in a qualified high technology business and over the next five years they can claim a tax credit equal to $2 million. As a result, they get all their money back. Now you have to ask yourself, from where does that $2 million in tax credit come? Well, it is coming out of the pockets of all the other taxpayers in the state who can’t avail themselves of the credit.

What is wrong with the high technology business investment tax credit is that it is 100 percent of the amount invested. In other words, the state is replacing every single dollar that an investor puts into a venture. In other words, there is no element of risk on the part of the investor because the investor is made whole even if the business fails. If the business succeeds, the investor will have an equity position in the business, which in the long run may prove to be very profitable for the investor. And the investor might be subject to state income taxes on that profit, or maybe that investor has moved on to another state at which point the state doesn’t realize anything from that profit especially if the company is no longer based in Hawaii.

Regardless, the weakness of the high technology business investment tax credit is that there is no leverage. At least when the federal investment tax credit was around, the return on the investment was 10 percent of the amount invested. At least the federal credit leveraged the 90 percent out of the investor. With the 100 percent tax credit, one has to ask why does one need the investor? Why not just send the check from the state to the qualifying business?

Speaking of qualifying business, the definition of a qualifying business is a major contributing source for abuse of the credits. A qualified business must have more than 50 percent of its activities in qualifying research with more than 75 percent of the qualified research done in the state ”’or”’ more than 75 percent of its gross income is derived from qualified research where the income is received from products sold, manufactured in or produced in the state or that its services are performed in the state. The hook is what constitutes qualified research.

To understand what qualified research means, one has to go to another part of the law where it starts out saying that the definition is the same as that found in the federal Code. But then a litany of other types of activities goes on to include things like the development of computer software using fourth generation or higher software, biotechnology, performing arts products, sensor and optic technologies, ocean sciences, astronomy, ”’or”’ non fossil fuel energy-related technology. Note well that the use of ”’or”’ makes each of those categories exclusive so that they do not have to be included within the federal definition.

Of particular interest is the category of performing arts products. This is probably the category under which the surfer movie was able to collect on the high technology business investment tax credit. Whether or not it created more jobs or added income to the tax base is debatable. But what we do know is that it is just one of the many claims that has had a negative effect on tax collections.

As lawmakers struggle to balance the state’s biennial budget, it is that dour outlook on collections that just may lead them to pass a tax increase so they can balance the budget. Thus, what was touted as the savior of the state’s economy may just do all other taxpayers in should a tax increase be necessary.

Some may argue that the principal of tax credits is sound in encouraging economic activity; however, when the measure is so poorly drafted that it gives away the store, then all the income and all the new jobs that these credits are supposed to create are not worth a plug nickel if it results in an even higher tax burden on all other taxpayers.

So, if taxes have to be raised to balance the state budget, you might want to say mahalo to your high technology tax credit beneficiary.

”’Lowell L. Kalapa is the president of the Tax Foundation of Hawaii, a private, non-profit educational organization. For more information, please call 536-4587 or log on to”’ https://www.tfhawaii.org

”Overview”

The University of Hawaii is a postsecondary education system that comprises three university campuses, seven community colleges, an employment training center, and five education centers distributed across six islands throughout the state. Although $660 million was appropriated to the university during FY2001-02, representing nearly 10 percent of the entire executive branch’s budget, the Legislature was unable to obtain timely financial information from the university during the 2002 legislative session.

Our review found numerous accounts of mismanagement by the university for six of its non-general funds. We found that lax monitoring has led to the inappropriate use of funds in at least two non-general funds. For example, the Research and Training Revolving Fund, which was statutorily created to facilitate university research and training, has been used for other purposes. We found that this fund was used to pay for aesthetic improvements to a library and to cover a shortfall in funds for the utility expenses of new facilities. We also found that the university misused its $57 million Endowment Fund. Funds endowed to the university to further marine and atmospheric research have been used by a dean to pay for personal entertainment expenses.

The university also lacks documented policies and procedures for the use and allocation of its Research and Training Revolving Fund and its Tuition and Fees Special Fund. Without allocation guidelines for the research fund, the campuses, departments, and schools that might receive allocations are unable to plan for future research initiatives. In addition, university administrators were unable to tell us how $8.5 million of the total $21.7 million research and training allocation for FY2002-03 would be used. The lack
of policies and procedures for the Tuition and Fees Special Fund is especially concerning because the fund collected over $439 million and expended over $400 million since FY1997-98. This concern is exacerbated by the fact that the university has not assigned responsibility for this significant source of revenue to anyone.

We also found that outdated procedures may contribute to the university’s inability to provide adequate loans to qualified students from its State Higher Education Loan Fund. This loan program has about $8.99 million in loans outstanding to students with 31 percent ($2.85 million) of that considered past due or delinquent. Other universities we contacted reported such delinquency rates as low as 2 and 15 percent.

The university has also disregarded sound contracting practices by allowing contractors to render services before contracts were fully and properly executed. We found several agreements funded by the Tuition and Fees Special Fund that were either incomplete or executed in an untimely manner. We also found lease agreements relating to the Real Property and Facilities Use Revolving Fund were not updated or modified in a timely manner.

From 1997 through October 2002, the university contracted with the University of Hawaii Foundation to provide fundraising and stewardship services at an annual cost of $1 million. In October 2002, the university entered into a new contract with the foundation for $2.35 million annually. As allowed by law, these contracts have been paid with moneys in the university’s Tuition and Fees Special Fund. However, the university has failed to adequately monitor these contracts. In fact, the current tuition-funded contract does not allow the university to adequately monitor the foundation’s services. Furthermore, although the State Auditor is statutorily authorized to conduct postaudits of state or public fund expenditures, the foundation prevented access to information needed to thoroughly assess the university’s state-funded contract with the foundation.

Despite the limitations imposed by the foundation, we were still able to identify a number of questionable foundation expenditures made under the guise of fundraising. For example, a number of social events and functions attended by foundation employees such as football games, holiday luncheons, and community fundraisers, were not justified as fundraisers for the university and do not appear to benefit the institution. We also found that student tuition-funded contract funds were used to entertain foundation employees. For example, foundation employees’ tickets for a rock concert were paid with state contract funds. State contract funds were also used to pay for at least two foundation employees’ farewell parties at a local restaurant and museum. Finally, we found that the university president used public contract funds to purchase a personal gift. Although the amount of the questionable expenditures we identified may not be significant to the total operation of the foundation, we believe the prevalence of improper usage of student tuition and fees warrants further attention.

”Recommendations and Response”

We made a number of recommendations to the president of the University of Hawaii, the University of Hawaii Board of Regents, and the Legislature. In its written response to our draft report, the university questioned the “materiality” of our findings yet concurred with our recommendations that the university strengthen its internal oversight and accountability over the non general funds we reviewed. The university did not agree with all our findings; however, it reported that it has taken steps to address many of them.

Similarly, the Board of Regents agreed with our recommendation for stronger reporting requirements and indicated that changes were being made to address this concern. Finally, although the foundation did not agree with all of our findings, it reported that it has created a separate account to manage its university contract funds and is in the process of reviewing its expenditure policies.

”’To see this and other state audits, click on:”’ https://www.state.hi.us/auditor/Years/2003reports.htm

Precision bombing hit Baghdad and cities in northern Iraq Saturday and early Sunday while coalition troops moved within 150 kilometers (100 miles) of Baghdad.

The commander of the U.S.-led war, Gen. Tommy Franks, said Saturday said from his headquarters in Doha, Qatar, that coalition forces had swept beyond the farthest point of penetration in the 1991 Gulf War, and in one-quarter the amount of time — a performance he described as “magnificent.”

“We have operations ongoing in the north, in the west, in the south, and in and around Baghdad,” he said. “Our troops are performing as we would expect –magnificently. And, indeed, the outcome is not in doubt. There may well be tough days ahead. But the forces on the field will achieve the objectives that have been set out by the governments of this coalition.”

Franks appeared with British, Australian, Dutch and Danish military commanders in his first news briefing since the war began early Thursday. He said military operations were under way across Iraq, including in and around the capital, Baghdad, insisting the Iraq campaign was “unlike any other in history.”

Meanwhile, 13 U.S. servicemen from the Army’s 101st Airborne Division were wounded in a grenade attack in the tents of Camp Pennsylvania in Kuwait, U.S. Central Command confirmed. One civilian witness told UPI that two grenades were thrown into two tents in what were believed to be staff quarters of one of the brigades in the division, and that at least four soldiers were seriously wounded at the closely guarded base, some 15 miles outside Kuwait City.

A U.S. soldier was taken into custody as a suspect, a reporter embedded with the 101st, Charles Clover of the Financial Times, told CNN. He said he could not say whether the soldier was suspected of taking part or somehow facilitating the attack. A CentCom spokeswoman said she could only say the attack was under investigation.

In other developments, coalition forces captured the southern town of Nassiriya, Franks said.

He said Iraqi forces in Basra continued to resist U.S. and British troops fighting on the outskirts of the southern Iraqi city. Coalition forces were avoiding heavy city fighting, Franks said. Instead, he said, forces were surrounding the city, trying to arrange for Iraqi surrenders, or ascertain that the forces there did not pose a threat to their logistics line before moving north to Baghdad.

“Our intent is not to move through and create military confrontations in that city. Rather we expect that we will work with Basra and the citizens in Basra, the same way I believe has been widely reported in Umm Qasr,” Franks said.

Coalition forces Friday took control of Umm Qasr, a key port city south of Basra.

As darkness fell Saturday night across the region, sporadic but steady explosions were heard in Baghdad and the Northern Iraq cities Mosul and Kirkuk, two oil-rich centers on the periphery of the Kurdish enclave. The United States is particularly anxious to secure them after retreating Iraqi soldiers set fire to several oil wells in the southern oil fields.

In Turkey on Saturday, a top Turkish official denied that Turkish troops had already entered Northern Iraq while insisting the ongoing talks between his country and the United States would not lead to the severance of relations.

However, “we will enter there when and if the conditions require or ripen,” said Abdullah Gul in an exclusive interview with Turkish NTV channel. Gul, a member of the ruling AK Party, is both deputy prime minister and foreign minister under the new government formed after March 8 elections. He was previously prime minister.

The United States has discouraged Turkey from sending more troops into northern Iraq because of fears conflict may erupt between Turkish troops and Kurd forces there. The Kurds there remember the bloody clashes between Turkey and separatist Turkish Kurds in the late 1980s and early 1990s, and are determined to protect the autonomy they have enjoyed in Northern Iraq for the last decade under protection of a U.S.- and British-enforced no-fly zone.

Qubad Talabani, the deputy Washington representative for the Patriotic Union of Kurdistan, said 1,500 Turkish troops had already crossed late Friday into northern Iraq. He said an additional 8,500 troops were arrayed on the Turkish side of the border.

“We are very concerned about unilateral Turkish actions,” Talabani said. The PUK and another group, the Kurdish Democratic Party, each control parts of the Kurdish enclave in northern Iraq.

British Defense Minister Geoff Hoon, asked Saturday about the scale of destruction in Baghdad, said the degree of force was calibrated to destroy leadership assets while leaving civilian infrastructure intact.

“The lights stay on in Baghdad but the instruments of tyranny are collapsing,” Hoon said.

Outside Basra, an 8,000-man division of the Iraqi army was reported to have given up while hundreds of others surrendered elsewhere. An Iraqi official in Baghdad denied the surrender had taken place. CNN Saturday reported negotiations may be under way for a mass surrender of all Iraqi troops in the area of Iraq’s second largest city.

In the north, Turkey added to its several thousand buffer troops in Iraqi territory despite U.S. objections, while Iraqi Kurds said several thousand more Turks were just over the border back in Turkey.

U.S. military officials said they still did not see evidence that Iraq’s central military command is functioning normally, suggesting top government figures — perhaps Saddam Hussein himself — were taken out of action by the precise targeting of what was believed to be a leadership meeting Wednesday night.

President George W. Bush monitored the war against Iraq from the Camp David presidential retreat Saturday, meeting with his war council, speaking with British Prime Minister Tony Blair and telling the nation in his weekly radio address that it cannot “live at the mercy of an outlaw regime that threatens the peace with weapons of mass murder.”

The vivid images of Friday’s intense Baghdad attacks signaled a major escalation of the Iraq operation. United Press International’s reporter in Baghdad, as well as television viewers worldwide, could see one of the structures afire was a presidential palace of Iraqi leader Saddam Hussein.

“Military command and control installations, structures and buildings were the targeted sites. Other cities with military sites targeted were the northern towns of Kirkuk, Mosul and Tikrit,” said a statement from U.S. military headquarters in Qatar.

The Pentagon on Saturday identified the two U.S. Marines killed Friday in southern Iraq. They were: 2nd Lt. Therrel S. Childers, 30, of Harrison, Miss.; and Lance Cpl. Jose Gutierrez, 22, of Los Angeles.

Defense Department officials also released the identity of the American officer killed when two Royal Navy Sea King helicopters collided over the Persian Gulf.

Killed was Navy Lt. Thomas Mullen Adams, 27, of La Mesa, Calif. Adams had been assigned as an exchange officer with the Royal Navy’s 849 Squadron since October.

”’With reporting by Richard Tomkins with the 5th Marine Regimental Combat Team, Pamela Hess from the Pentagon, Thomas Houlahan in Washington, Seva Ulman in Ankara, Turkey, Elizabeth Bryant in Paris, Gareth Harding in Brussels, Martin Walker in Kuwait City, and Hussein Hindawi in London.”’

Copyright 2003 by United Press International. All rights reserved.

KUWAIT CITY, March 22 (UPI) — An Australian journalist was killed, and several British journalists disappeared Saturday while covering the escalating hostilities in Iraq.

Free-lance Australian cameraman Paul Moran was killed in an apparent suicide bombing when a man detonated a car at a checkpoint in northeastern Iraq, the Australian Broadcasting Corp. reported. ABC TV said its correspondent Eric Campbell was wounded in the incident.

Campbell said Moran had gone ahead of him to do some filming. He told ABC TV, Moran was filming the final shots for their story, when around 3 p.m. local time, a taxi sped up alongside him and exploded. Moran, 39, is survived by his wife and baby daughter.

Both men were among a number of foreign journalists who had been standing outside a checkpoint on the edge of Gerdigo, a town in Northern Iraq near Halabja, interviewing people who were leaving the town in the wake of a U.S. cruise missile attack that began Friday and continued until early Saturday.

U.S. forces were targeting strongholds in the region of Ansar Al-Islam, a group the United States designates as a terrorist organization. The area where the journalists were conducting interviews was reportedly under control of the Patriotic Union of Kurdistan (PUK), a rival of Ansar Al-Islam that had just taken over the area.

Three journalists of an ITV News crew were reported missing Saturday and could have been wounded in crossfire from coalition forces while driving to the southern Iraqi city of Basra. The journalists were not embedded with military forces.

Correspondent Terry Lloyd, cameraman Fred Nerac, translator Hussein Othman and cameraman Daniel Demoustier were driving Saturday in two marked press vehicles in the city of Iman Anas when they came under fire, according to ITN.

Demoustier, who was wounded in the incident, was able to get to safety after a “Mail on Sunday” reporter Barbara Jones rescued him, SKY News reported.

“Heavy gunfire started towards my car from the right hand side and I had to duck down straight away,” said Demoustier in an interview with ITV News. “A split second and I looked right and the right door where my correspondent (Lloyd) was and it was open and he was not there anymore.”

Copyright 2003 by United Press International. All rights reserved.

FAIRFAX, Va., March 23 (UPI) — The boys and I sit on the sofa in the family room glued to the TV. No one argues about controlling the remote. The last time I sat on the sofa with my kids to watch something as intensely as we are today was 14 years ago when we watched the complete series of Thomas the Tank Engine.

They’ve grown up and times have changed. Now we watch a war. Their dad, UPI reporter Richard Tomkins, is one of some 500 international journalists embedded with U.S. military forces somewhere in Iraq.

“We learned about the Euphrates and Tigris Rivers last year,” my youngest son commented after we watched a replay of a firefight between some recalcitrant Iraqi forces and our Marines.

Our older son is more introspective but absorbs more than I think he does sometimes. He’s 17 after all. “Power is an amazing thing,” he said after we watched a brief biography of Saddam Hussein. “He’ll never leave, we’re going to have to blow him out of the water.”

The phone rings constantly from early morning into the late night hours. The calls are always from family, spread all over the world, and friends anxiously calling to see if my husband is OK.

I worry about Rick this time, more than ever before. I hear about British and Australian journalists already killed in action, some other journalists still missing.

Modern warfare is very different from the battles Rick has covered in the past. He calls whenever he can, which is infrequently. Sometimes you can hear yelling, the odd bang. I ask “is everything OK?” He laughs and says “stop worrying, I’m fine.” I shouldn’t worry but gosh darn it, I do. This war is being brought into our living rooms in a way it never has before. I’ve become obsessed with TV. I know all the correspondents. I worry as much about them as I do about my own husband. They’ve become family. I know CNN’s Martin Savidge is embedded with a unit somewhere near Rick, so I pay particular attention to his reports. I hope he keeps his helmut on. However, there is always an upside to every situation. Because of Saddam Hussein I made a new friend last week. Someone I’d probably never have come into contact with apart from the fact that our husbands are sharing foxholes somewhere in the Iraqi desert. Tule Dillow, whose husband Gordon Dillow is a columnist for the Orange County Register in California, called me on Tuesday morning. Her husband had called to ask her to pass on a message from Rick. His satellite phone battery was low, he’d call me tomorrow. Since then, Tule and I have spoken several times, sharing our experiences, our concerns and most of all, our pride in what our husbands, the other reporters and the military are accomplishing in Iraq. I can’t imagine my grandmother getting this stressed out. I wonder if she’d be disappointed in my lack of resilience? After all, she was left alone for two years in the latter part of the war when my grandfather was sent to Europe to help liberate the French during World War II. My grandmother kept the family to their normal routine. No breaking news reports from the front to disrupt that. My mother and her sister and brother went to school, did their homework, talked about Hitler and wondered when it would all end. Just like normal. In the evenings, they listened to radio reports on the war for an hour and went to bed. No other updates until the next evening. Boy what a difference 50 years makes. Routine, schmoutine. We’ve been eating pizza for a week. Soda bottles fill the recycling bin. I’ve probably put on 10 pounds. But I feel as long as Rick is over there, the least I can do is stay glued to the TV, read the newspapers and follow this war, minute by minute.

Maybe when the stations start cutting to commercial breaks I’ll throw a couple of loads in the washing machine.

Copyright 2003 by United Press International. All rights reserved.

FAIRFAX, Va., March 23 (UPI) — The boys and I sit on the sofa in the family room glued to the TV. No one argues about controlling the remote. The last time I sat on the sofa with my kids to watch something as intensely as we are today was 14 years ago when we watched the complete series of Thomas the Tank Engine.

They’ve grown up and times have changed. Now we watch a war. Their dad, UPI reporter Richard Tomkins, is one of some 500 international journalists embedded with U.S. military forces somewhere in Iraq.

“We learned about the Euphrates and Tigris Rivers last year,” my youngest son commented after we watched a replay of a firefight between some recalcitrant Iraqi forces and our Marines.

Our older son is more introspective but absorbs more than I think he does sometimes. He’s 17 after all. “Power is an amazing thing,” he said after we watched a brief biography of Saddam Hussein. “He’ll never leave, we’re going to have to blow him out of the water.”

The phone rings constantly from early morning into the late night hours. The calls are always from family, spread all over the world, and friends anxiously calling to see if my husband is OK.

I worry about Rick this time, more than ever before. I hear about British and Australian journalists already killed in action, some other journalists still missing.

Modern warfare is very different from the battles Rick has covered in the past. He calls whenever he can, which is infrequently. Sometimes you can hear yelling, the odd bang. I ask “is everything OK?” He laughs and says “stop worrying, I’m fine.” I shouldn’t worry but gosh darn it, I do. This war is being brought into our living rooms in a way it never has before. I’ve become obsessed with TV. I know all the correspondents. I worry as much about them as I do about my own husband. They’ve become family. I know CNN’s Martin Savidge is embedded with a unit somewhere near Rick, so I pay particular attention to his reports. I hope he keeps his helmut on. However, there is always an upside to every situation. Because of Saddam Hussein I made a new friend last week. Someone I’d probably never have come into contact with apart from the fact that our husbands are sharing foxholes somewhere in the Iraqi desert. Tule Dillow, whose husband Gordon Dillow is a columnist for the Orange County Register in California, called me on Tuesday morning. Her husband had called to ask her to pass on a message from Rick. His satellite phone battery was low, he’d call me tomorrow. Since then, Tule and I have spoken several times, sharing our experiences, our concerns and most of all, our pride in what our husbands, the other reporters and the military are accomplishing in Iraq. I can’t imagine my grandmother getting this stressed out. I wonder if she’d be disappointed in my lack of resilience? After all, she was left alone for two years in the latter part of the war when my grandfather was sent to Europe to help liberate the French during World War II. My grandmother kept the family to their normal routine. No breaking news reports from the front to disrupt that. My mother and her sister and brother went to school, did their homework, talked about Hitler and wondered when it would all end. Just like normal. In the evenings, they listened to radio reports on the war for an hour and went to bed. No other updates until the next evening. Boy what a difference 50 years makes. Routine, schmoutine. We’ve been eating pizza for a week. Soda bottles fill the recycling bin. I’ve probably put on 10 pounds. But I feel as long as Rick is over there, the least I can do is stay glued to the TV, read the newspapers and follow this war, minute by minute.

Maybe when the stations start cutting to commercial breaks I’ll throw a couple of loads in the washing machine.

Copyright 2003 by United Press International. All rights reserved.

“Suzanne Gelb Image”

”War – Does it Supersede All Else?”

Dear Dr. Gelb:

I had intended to write to you about a problem I’m having with my tantruming child, but as I started to write about this, I began to feel so selfish with the war going on, and then my problem seems trivial. How do I find the balance between feeling like my problems are important, even though they are not life or death issues like those of the war in Iraq?

Feeling Selfish

A: Dr. Gelb says . . .

Dear Feeling:

When self-esteem is intact, it is not difficult to conform to the notion that “after me, everyone else can come first.” Some people may construe this as selfish. I consider it self-preservation. In terms of the dilemma you describe, is not uncommon for caring, loving people to experience such a conflict. However, it takes more than love to support someone in feeling like a whole person. It is important to not be like the T-shirts with the footprints on the back. Instead, I believe that it is so important to be involved and engaged in our personal lives, and let the generals fight the war, while at the same time, of course, our hearts go out to those in war-torn areas, as well as their loved ones,

”Operation Iraq – Why Am I Glued to the TV?”

Dear Dr. Gelb:

I don’t like war, but I think our leadership is correct for putting our country’s foot down, because enough is enough. I am so glued to the TV now, watching the coverage of the war. I wonder why this is so fascinating to me, almost like a fixation?

TV Viewer

A: Dr. Gelb says . . .

Dear Viewer:

You are probably one of the many millions of people all over the world who, thanks to our high tech communication, are able to join our fighters in their battle for peace even though we are watching it thousands and thousands of miles away. Many of us experience the natural curiosity you describe, and I believe that a large percentage of our nation is in support of our leadership and the necessity of bringing this corrupt dictator to his knees. In that regard, it is not surprising that many television viewers tend to be fixated and even obsessed with the outcome of this mission, and watch with fascination as this country’s advanced technology engages in a dispute whose primary concern is achieve its mission with as few casualties as possible.

In terms of the curiosity that feeds the preoccupation you describe, I believe that in such a situation, our aggressive nature is stimulated. This can be explained by analogizing to watching game of sport, whether it be prize fighting, football, or baseball for example. In such instances spectators choose an opponent to root for and the natural hunger to win keeps them preoccupied with the action.

”’Suzanne J. Gelb, Ph.D., J.D. authors this daily column, Dr. Gelb Says, which answers questions about daily living and behavior issues. Dr. Gelb is a licensed psychologist in private practice in Honolulu. She holds a Ph.D. in Psychology and a Ph.D. in Human Services. Dr. Gelb is also a published author of a book on Overcoming Addictions and a book on Relationships.”’

”’This column is intended for entertainment use only and is not intended for the purpose of psychological diagnosis, treatment or personalized advice. For more about the column’s purpose, see”’ “An Online Intro to Dr. Gelb Says”

”’Email your questions to mailto:DrGelbSays@hawaiireporter.com More information on Dr. Gelb’s services and related resources available at”’ https://www.DrGelbSays.com