91.   STRATEGIC planning is necessary because it provides a framework for action that is embedded in the mind-sets of the organisation and its employees.

92.   Tax planning can be especially important in years when capital gains can be offset by capital losses.

93.   The New Straits Times is still receiving calls saying the situation would not have been as bad had there been careful planning.

94.   The planning has been difficult for those who have been in the media spotlight since the rampage.

95.   There will be some planning for it, but for now she will continue to play, continue to shake things up when she can.

96.   Urban communities are expanding and shifting almost continuously, so any planning must be precise if it is not to be soon redundant.

97.   But the Los Angeles Times reported that the planning was underway for possible military retaliation against Iran if Washington concludes that Tehran was involved.

98.   Careful planning was vital.

99.   The necessary planning was under way, they added.

100.   The necessary planning was underway, they added.