Many people are psychologically most ready to start new trends or to embark on new ventures at the beginning of fresh periods of time. It is therefore no wonder that so many choose the start of a new year to make resolutions.

While the time may be right, the strategy of making important decisions on the spur of the moment as a new year rolls in is certainly questionable, especially being so prone to the likely emotions of the moment.

However, given some quiet time to meditate, like what many of us will most likely have between now and midnight of December 31, we can carefully plan, so that come January 1, 2004, we simply start to implement the new actions based on the strategies we devise now.

Obviously, using weak points we may have observed 2003 as individuals or corporations as prompts for remedial action is a good way to approach the desired changes.

For administrators and planners in government, scheming how to cut waste so as to accommodate the 10 percent or so cuts in their budgets should be a welcome challenge, and delivering similar or better services as before a pleasant outcome to look forward to achieving.

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