The theme of my articles around this time of year always revolves around planning and goal setting. Like it or not, we are just 45 days away from the end of 2012. It’s in the books, and that’s all she wrote… Practice owners: If you don’t set time aside to write out your business plan…

In recent months, initial unemployment claims have edged down and the four-week moving average has fallen from over 400,000 claims a year ago to less than 370,000 a week. In September, the reported unemployment rate fell to 7.8 percent crossing the critical psychological barrier of 8 percent for the first time since early 2009. U.S.…