Raymond S Schmidgall

RAYMOND S. SCHMIDGALL, PhD, CPA, is the Hilton Hotels Professor of Hospitality Financial Management at Michigan State University.

DAVID K. HAYES is the managing owner of the Clarion Hotel and Conference Center in Lansing, Michigan. He is the coauthor of Restaurant Law Basics and Food and Beverage Cost Control, Second Edition, both published by Wiley.

JACK D. NINEMEIER, PhD, is a professor at Michigan State University.