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Christmas is a time for giving. It is the eighth festive season of the twenty first century. Shopping has become a necessity. The number of people who have to be given
gifts include business colleagues, family members, friends and any number of others who we may feel require them.

The closer the twenty fifth looms, the more urgent becomes the need to source and purchase gifts.

I always begin with my list. It features everyone for whom I normally buy gifts. However, I do update it each year by scratching off anyone I feel should not be given a gift for whatever reason.

Then I proceed to add on the names of those who I believe should receive something from me this time around.

I also write down the names of any groups or charities that I feel should be given something.

In quiet moments when I am at a loss for something to do, I pick up my list and in pencil write next to each name a suggested gift. I also indicate the price range I anticipate spending on it.

Just before I am ready to actually go out and shop, I add up all the suggested amounts for gifts which I have penciled in. Every single year this amount is far more than my budget allows.

I am not a person who likes to make cuts or leave anyone out. So I go for the next best thing and I compromise.

This does mean reducing the amount I can spend on each item. After all, I do need to more or less stick to my budget so that I can manage to get through January without having to resort to desperate measures.

However, I do feel that certain people in my life should not be stinted upon. Therefore I do not reduce their gift amounts. Instead, I cut down on the price I am prepared to pay for those who do not feature high on my list of priority gifts.

Of course, loved ones receive the best possible gifts I can afford to buy them. I base the purchase decision upon how dear they are to me and on what I believe is a nice gift for them. I also take into account what they may have asked for or what I know they will enjoy. For instance certain members of my family may love books as they read a lot while others who are not as literate may prefer movie tickets or tickets for a show.

I buy gifts individually tailored to suit each member of my family and have each one wrapped and a card attached with a personal message from me. I also like to decorate every package with a Christmas ornament. The latter I buy at the sale clearances that happen after Christmas each year and keep them for use the following year.

However, when it comes to buying

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