Inevitably - and surely rightly - business men and women take their eye off the ball while they take their holiday break. The business community can at last be human again, spending time with family and friends. The turn of the year marks a universal celebration where we look back at what went before and look forward to the future. Just as inevitable, though, the whole cycle starts again and business cranks back into gear a few days into January.
In early January many business people have one great big cloud over their heads. This cloud represents budgets. The cloud may be darker for some than for others. Many companies roll up their financial year at the calendar year end. Many others have April as their new financial year. If you are in the first category you may be in the process of spending your new budget, careful to ensure it is spent wisely and not all at once! If you are in the second category you will be in the final throws of planning for next year's budget, probably negotiating for this or that project that you just know will bring great benefits to your company.

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