Shipping accountant Moore Stephens said that, despite the current economic downturn, shipping is still a good business to be in, and that resourceful investors will find opportunities to expand, or to get back into shipping, over the next twelve months. Julian Wilkinson, head of the Moore Stephens shipping team, said, “Shipping enters 2009 with at least one certainty – the good times are over for now. The easy money has dried up, the old ships have been scrapped or are laid up and there are no prospects of markets going up any time soon. But, in a cyclical industry, sensible players make money whichever way the market moves. Writing in the firm’s Bottom Line newsletter…