All in all, it was a particularly tough year for small businesses. And, in light of some of the recent economic reports, it looks like 2009 will be tough too.

So, to begin the year on the right foot, I've put together some ideas for New Year's resolutions for your business.

Here's a look:

Get an advisor: It's critical that you get an outside perspective -- especially from someone who has experienced tough economic periods. To this end, you can go to a local SCORE (Counselors to America's Small Business) office. The organization consists of thousands of former executives -- and, importantly, the resource is free.

Become a cash-flow fanatic: When looking at revenues, be conservative. Also, find ways to minimize costs. In other words, scrutinize all line items. Even small costs can add up.

Another idea is to track revenues and costs on a daily basis. An excellent book on the topic is The Plan-as-You-Go Business Plan.

Be vigilant with collections: It's never easy to ask for money from late customers. But, if you want to survive, this is a must-have item.

Welcome to Way Off Wall Street, a column dedicated to providing Main Street opinions on topics of interest to investors. Each installment highlights the views of Americans who are far removed from the canyons of Wall Street -- and who often see things more clearly as a result.

This is the second part of a two part report in which I have examined current retirement attitudes. In Part One, I revealed some of the current thoughts and concerns that were expressed to me by people who are already retired, and by people who expect to retire within the next five years. In Part Two, I present the thoughts and attitudes of people who expect to retire more than ten years from now, and people who believe that the concept of a traditional, full retirement cannot be applied to their lives.

When examining the attitudes of people who will reach the retirement stage of life more than a decade from now, I found it difficult to form a well-rounded picture. I had expected that I would encounter numerous strategies and "secret formulas" for retirement success. However, what I actually encountered was a vast swamp of bewilderment, misinformation, and noncommittal apathy. I'm still rather stunned by it. These are people generally ranging in age from 45 to 60. I find it quite distressing that most of these people don't have a solid grasp on their own retirement planning. An article presented by redwoodage.com quotes Peter Smyth, executive vice president of The Hartford's International Markets, as stating: "The overall level of financial preparedness globally remains low and is deteriorating."

Most of these distant retirees seem totally blind to their own retirement financing. They complain that it's going to be difficult and expensive, but then they defer the responsibilities of their future financial security to employer-provided savings plans and government entitlement programs, including Social Security. Rare was the person I found who was involved in creating their own independent retirement nest egg. Additionally, I never expected to encounter such a stark contrast between this group and the people who are only about ten years older than they are.

Of this distant retirement group, those people who are actually taking an active hand in planning for their own financial futures seemed to favor two particular strategies. The first strategy encompasses those people who have engaged a professional financial planner for guidance in retirement planning and those who are utilizing their own skills and knowledge to actively develop a retirement portfolio on their own. The second active planning strategy is generally defined by a slow, and sometimes questionable, accumulation of tangible assets.

It should come as no surprise that collection agencies have stepped up their activities in the pursuit of monies owed by consumers. However, with the increase of collection actions there has also been an increase of unsavory collection practices, many of which are unacceptable or even illegal. USA Today published an article that exposes just the tip of the questionable debt collection practices iceberg. That article gives a glimpse of what consumers who are delinquent in payment are facing, and what they can do about improper collections practices.

According to USA Today, "Complaints against debt collectors, after plunging in 2005, are rising again, the Council of Better Business Bureaus says. Complaints surged 20% in 2006 and 26% in 2007, according to the BBB's preliminary figures. And the Federal Trade Commission, which receives more complaints about debt collectors than about any other industry, says it's seen a steady rise in complaints against debt collectors." Debtors need to be made aware that they have specific protections that are provided by law. I'll tell you where to get started.

Since going public several months ago Vonage's stock hasn't been friendly to shareholders. The stock's high was $17.25 and the low was $6.30. And it is now trading at $7.68.

On its IPO, Vonage spread its anti-shareholder philosophy to its customers, allowing them to buy shares in the offering. In hindsight it turned out to be one of the biggest blunders in IPO history.

It was no surprise that some of these investors did not want to buy these shares.

But that's no excuse for Vonage. After all, as the old saying goes: a deal's a deal.

Now Vonage's high-paid attorneys have sent out collection letters to these customers (although, my guess is that they are now former customers). The message is simple: If you don't pay-up, you'll get served.

Now, how's that for customer service and building a brand? Yes, it should be no surpise that the stock has been a dog.

Tom Taulli is the author of various books, including the Complete M&A Handbook and operates InvestorOffering.com.