I think next year is going to be a tough year.

Be aware that as a business, you have an obligation to your employees and to other stake-holders, suppliers, customers - and some of those are legal obligations that you'll have to follow as well.

This is a much more realistic number than December's figure was.

Unfortunately, this is part of an all too common trend. I think over the next year, we are going to see more closures and job losses like this.

This cost squeeze right now is really forcing a lot of companies to re-evaluate and consolidate on a North American or global basis.

I guess that, in an election campaign, it is easier to talk about how to spend money than it is to talk about how to make money. But we should be doing more with more: Creating more value and hiring more people.