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Approaching the twenty‐first century should reinforce the notion that modern managers work in an environment of uncertainty. Contingency analysis has become merely a fact of business decision making. Clearly, the word to describe the modern business world is “change”. For those on the forefront it means challenges and new opportunities. But for the multitude of small and medium‐sized business owners it means risk, uncertainty and threat. Nothing exemplifies this threat of the future and change to the small businessman more than the computer.

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