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Dave's Business Insights, part of Financial Insight, a publication of Insight Financial Corporation, a member of The Heinze Group. http://heinzegroup.com/ Dave's Business Insights provides advice for Small Business Owners to help them make business decisions. Dave, involved in private industry and government accounting, auditing and consulting since 1978. Since 1987 has mainly concentrated on Small Business. For Information on his background: http://heinzegroup.com/us.html