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The beginning of the year is always a good time to look our problems squarely in the eye and make some hard choices. Our overhead may be too high, our receivables piling up, our cash flow lagging and our files, technology and databases in disarray. Organization and storage issues may be unaddressed. Like the proverbial busy carpenter, we may be sawing so hard and so fast that we may not have taken time to sharpen our saw. January is a good time to sharpen our blades for the coming year.

Here are some suggestions from new year’s resolutions past, present and future:

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