The second edition of Exclamation magazine, which I edit on behalf of Bridson & Horrox , the Isle of Man printing and stationery company, was issued this week. This story is my editorial contribution. They say that when you laugh the world laughs with you and when you cry you cry alone. But during these recessionary times this old adage no longer holds true. Bad news surrounds us and there are very few people and organisations are not affected in one way or another. This is probably not a legacy that the company directors had hoped for. Good planning can’t occur at the last minute.