highest number of jobs for that period in the hotel industry since 1990, a bulletin issued by the Statistics Department shows.

The industry employed 3,834 people from January to the end of March, a 21 percent increase over the same period last year. In 1990, when visitor numbers were comparable, the industry employed 3,156 people.

Large hotels expanded their work force by 18 percent to accommodate 6,000 more guests while cottage colony and housekeeping units boosted staff numbers by 41 percent.

The Quarterly Bulletin of Statistics also showed the 23 percent jump in January-March arrivals led to a 30 percent increase in visitor spending for hotel accommodations and food.

Visitors also spent 13 percent more in shops and for transportation and entertainment.

Yesterday, the Finance Ministry revealed per capita spending by air visitors was $961 compared to $881 last year -- a nine percent jump. Total first quarter spending rose to $57.7 million compared to $43 million.

That $14.3 million increase at a time of relatively low inflation meant the higher spending figure contributed significantly to economic growth, a Finance Ministry spokesman said.

The quarterly bulletin also revealed an economy emerging from recession.

Government spending for social services fell to $4.3 million compared to $5 million in both 1993 and 1992 -- a reflection in part of fewer people getting social assistance.

In addition, Government cut back its spending on building projects to $12 million from $17 million in the first quarters of 1993 and 1992.

On the other hand, Government revenues rose with increases in the Hospital levy, employment taxes, hotel occupancy taxes and passenger taxes.

Vacations by residents also jumped in the first quarter. The bulletin shows 14,883 vacations compared to 13,402 last year, a ten percent jump.

More trips abroad, however, did not translate into a corresponding increase in overseas purchases. The first three months saw $4.6 million in declarations for goods purchased abroad compared to $4.4 million last year, a jump of four percent.

The bulletin showed Bermudians buying more electronic and photographic equipment (up 13 percent), clothing and footwear (up 9.5 percent) and tapes, records and CDs (up 16 percent).

The first quarter of 1994 witnessed continuing growth in the international business sector.

The bulletin reported a "flurry of activity'' with 327 new company formations, 152 more than in the same period last year.

That advance contrasted with the local business scene in which 63 companies were incorporated, three fewer than in 1993.

However, both sectors had more companies in operation by the end of the quarter than by March 31, 1993.

The construction industry continued to recover more slowly from recession than other sectors. The value of new projects begun in the first quarter was $2.5 million. In 1993 the figure was $3.7 million. Only $100,000 in new residential construction was reported.

The bulletin showed the industry adding just 45 housing units, 23 less than the number completed in the first three months of 1993.

At the same time, the total value of building construction was pegged at $21.3 million, a 30 percent jump.