A new year means a new beginning, and it's a good time to think over your ideas and tactics for 2006.

The plans you have for your business in 2006 will depend on where your business is in the business cycle. You'll have different tactics if it's your first year in business, to someone whose business has matured and who has passed the five-years-in- business mark.

If your business is new, recognize that more businesses fail in the first year than at any other time. The failure can be due any number of reasons, including: a lack of preparation, a lack of understanding, and a lack of financial support.

More often than not, extremely successful people have had many business failures. If your business fails, it's not the end of the world. It doesn't mean that you'll never be able to run your own business --- it will just take you longer to get there.

Also, if it's your first year in business, accept that business runs in cycles. You'll have busy times, and you'll have slower times. Sometimes the slow times will be seasonal, either because it's summer and people are on vacation, or it's holiday time. At other times, business will just be slow! After the first year, you'll understand that business moves in cycles, and you'll put money aside to tide you over in slow periods.

If you've been in business for a number of years, your business faces other dangers --- that of the maturing business. Six years is a danger point. I've seen this in many businesses. They steam ahead brilliantly for five years, and then hit the skids. For whatever reason, once a business gets to the six year mark, it needs to revamp itself to stay alive and vital.

So, whether your business is brand new, or whether it's maturing, what's NEW for your business in 2006? Here are some ideas:

=> Set New Goals

When it comes to setting goals, don