This week I am visiting the United Arab Emirates after flying Etihad Airways from New York (JFK) to Abu Dhabi (AUH) Friday evening. The onboard service was tops with Etihad’s flatbed seat and fine menu. Boarding was swift as I was directed to my aisle seat in business class. The cabin’s configuration is 1-2-1 with preferred seating. I was quite comfortable in my seat as an Etihad flight attendant took my jacket and I settled in for the 13-hour journey to the U.A.E. capital. We were offered Champagne prior to liftoff, and once in the air, I took advantage of the in-flight entertainment and electrical connections so I could work on 2015 budgets. Shortly after takeoff, the flight attendant took my dinner selection. I chose the sea bass, which was incredibly tasty and fresh. The meal started with a variety of Arabic appetizers and ended with a selection of cheeses. I passed on the dessert but did enjoy a nice Chablis with my dinner. After dinner, I decided to take full advantage of the comfortable seat/bed and slept for the remainder of the flight, not waking until the captain announced our approach to Abu Dhabi International Airport. Customs and immigration was a breeze, and I was pleased to see my regular driver, Illyass, ready to greet me for my week in the United Arab Emirates. I recommend this flight to anyone doing business in the Gulf! — Fran Gallagher, publisher and CEO