Why is the fiscal year of business timed so that if economic forecasts are dismal, layoffs or closings must occur during the time of the year which is reserved for happiness and celebration? It happens every year. You hear each year about this or that plant closing or laying off multitudes of employees.

Perhaps because of some twisted and evil reason they believe the season will make it easier on these unfortunates to accept the destruction of their lives. Or perhaps it is as I believe, that business owners are calloused and uncaring individuals to whom only their financial success matters.