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All aspects of time are the essence to every aspect of life. Novelists Emily Bronte, Sterne and Proust messed about with it successfully only because they never attempted to ignore it, whereas Gertrude Stein failed because she smashed and pulverised her clock and scattered its fragments. She was exercising the noble motive of trying to emancipate fiction from the tyranny of time. It cannot be done. Likewise, in the real world of profit and loss, time is the inexorable backcloth epitomising sequence and, the only way we can use it to commercial advantage, is to pack into it maximum effort coupled with a cogent rationality. Time is linear and consists of the past, present and future; to plan cogently for the future, we must refer to the past and present.

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