11.   Strategic planning is the business of deciding what the main goals of the organization are and what policies should be adopted in pursuing them.

12.   Tactical planning is shorter term and involves deciding how the resources of the organization shall be used to help reach its individual strategic goals.

13.   Strategic planning is also vulnerable to sudden changes in the business environment.

14.   Business planning is not easy but it is undoubtedly worthwhile.

15.   The planning is in its embryo stage as the Springboks, re-emerging on the world scene after eight years exile, juggle home and away trips.

16.   ONCE the planning is done we must meet with Parish and County Councils and give them a complete briefing -- BEFORE we approach residents.

17.   Already the planning is well under way.

18.   Although good planning was crucial, serendipity helped.

19.   Among the areas being revamped are strategic planning, which has been given renewed emphasis under Peter Kim, vice chairman and chief strategic officer at McCann Worldwide.

20.   And remember that successful tax planning is year round.