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<div class=3DSection1>

<table class=3DTabelanormal border=3D0 cellspacing=3D0 cellpadding=3D0 widt=
h=3D750
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  <td style=3D'border-top:none;border-left:solid #CCCCCC 1.0pt;border-botto=
m:
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75pt;
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 3.75pt 2.25pt 3.0pt'>
  <p class=3DMsoNormal style=3D'margin-top:6.0pt;margin-right:0cm;margin-bo=
ttom:
  6.0pt;margin-left:0cm'><a name=3D"OLE_LINK1"><b><i><span lang=3DDE
  style=3D'font-size:2.0pt;mso-bidi-font-size:12.0pt;font-family:Verdana;
  color:#842C58;mso-ansi-language:DE'><o:p>&nbsp;</o:p></span></i></b></a><=
/p>
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rk:OLE_LINK1'><b><span
  lang=3DDE style=3D'font-size:18.0pt;font-family:Verdana;color:#6F254A;mso=
-ansi-language:
  DE'><span style=3D'mso-spacerun:yes'>&nbsp;</span>Beyond Budgeting Newsle=
tter<o:p></o:p></span></b></span></p>
  <p class=3DMsoNormal align=3Dright style=3D'text-align:right'><span
  style=3D'mso-bookmark:OLE_LINK1'></span><a
  href=3D"http://www.metamanagementgroup.com/"><span style=3D'mso-bookmark:=
OLE_LINK1'><span
  lang=3DDE style=3D'font-size:10.0pt;font-family:Verdana;color:white;mso-a=
nsi-language:
  DE;mso-bidi-font-weight:bold'>Newsletter</span></span><span style=3D'mso-=
bookmark:
  OLE_LINK1'><b><span lang=3DDE style=3D'font-size:18.0pt;font-family:Verda=
na;
  color:white;mso-ansi-language:DE'> M&auml;rz/06</span></b></span><span
  style=3D'mso-bookmark:OLE_LINK1'></span></a><span style=3D'mso-bookmark:O=
LE_LINK1'><u><span
  lang=3DDE style=3D'color:white;mso-ansi-language:DE'><br>
  </span></u></span><a href=3D"http://www.metamanagementgroup.com/"><span
  style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font-size:10.0p=
t;
  font-family:Verdana;color:white;mso-ansi-language:DE;mso-bidi-font-weight:
  bold'>Talente f&ouml;rdern statt Personen managen! &#8211; Handelsblatt-A=
rtikel
  - Pr&auml;sentationen<span style=3D'mso-spacerun:yes'>&nbsp; </span></spa=
n></span><span
  style=3D'mso-bookmark:OLE_LINK1'></span></a><span style=3D'mso-bookmark:O=
LE_LINK1'><span
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e;
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0pt;
  font-family:Verdana;color:white;mso-ansi-language:DE'><span
  style=3D'mso-spacerun:yes'>&nbsp;</span></span></b></span><span
  style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font-size:6.0pt;
  mso-ansi-language:DE'><o:p></o:p></span></span></p>
  </td>
  <span style=3D'mso-bookmark:OLE_LINK1'></span>
 </tr>
 <tr style=3D'mso-yfti-irow:1'>
  <td style=3D'border-top:none;border-left:solid #CCCCCC 1.0pt;border-botto=
m:
  none;border-right:solid #CCCCCC 1.0pt;mso-border-left-alt:solid #CCCCCC .=
75pt;
  mso-border-right-alt:solid #CCCCCC .75pt;padding:.75pt 3.75pt 2.25pt 3.0p=
t'>
  <p><span style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font-s=
ize:7.5pt;
  font-family:Verdana;color:#6A0000;mso-ansi-language:DE'>M&auml;rz 2006 |
  News, Material und Events zum Management <i>jenseits der Budgetierung</i>=
</span></span><span
  style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'color:#6A0000;m=
so-ansi-language:
  DE'><o:p></o:p></span></span></p>
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dth=3D"100%"
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pt 12.75pt 12.75pt'>
   <tr style=3D'mso-yfti-irow:0;page-break-inside:avoid;height:89.15pt'>
    <td width=3D"49%" rowspan=3D2 valign=3Dtop style=3D'width:49.54%;backgr=
ound:#D9D9D9;
    padding:9.0pt 12.75pt 12.75pt 12.75pt;height:89.15pt'>
    <p><span style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font=
-size:
    10.0pt;font-family:Verdana;mso-ansi-language:DE'><br>
    Liebe Leserin, lieber Leser,<o:p></o:p></span></span></p>
    <p><span style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font=
-size:
    10.0pt;font-family:Verdana;mso-ansi-language:DE'>Nie zuvor hat einer
    unserer Newsletter so viel Emotion und Reaktion von ihnen, liebe Leser,=
 ausgel&ouml;st,
    wie unser letzter. Das Thema &#8222;Mitarbeiterbeurteilungen: Toxisch!&=
#8220;
    <span style=3D'mso-spacerun:yes'>&nbsp;</span>hat offenbar einen Nerv
    getroffen. Das Gros ihrer Zuschriften stand dabei &uuml;brigens im Eink=
lang
    mit unserer Forderung nach Abschaffung des sch&auml;dlichen Unterwerfun=
gsrituals
    <span style=3D'mso-spacerun:yes'>&nbsp;</span>namens Mitarbeiterbeurtei=
lung. Und
    sie begr&uuml;&szlig;ten durchweg die Anregung, hier ein Umdenken in Ga=
ng
    zu setzen. <o:p></o:p></span></span></p>
    <p><span style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font=
-size:
    10.0pt;font-family:Verdana;mso-ansi-language:DE'>Ein Zweifel nagte aber
    doch an so manch einem von ihnen: Kann man ein so tief in unseren Organ=
isationen
    verwurzeltes Ritual wie dieses wirklich einfach so &uuml;ber den Haufen
    werfen? - Noch dazu in &#8222;meiner&#8220; Firma? Die dieses Ritual sc=
hon
    seit Jahrzehnten betreibt, wenn auch mehr schlecht als recht? Unsere
    Antwort ist klar und eindeutig: Wir <i style=3D'mso-bidi-font-style:nor=
mal'>k&ouml;nnen</i>
    nicht nur - wir <i style=3D'mso-bidi-font-style:normal'>m&uuml;ssen</i>=
! <o:p></o:p></span></span></p>
    <p><span style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font=
-size:
    10.0pt;font-family:Verdana;mso-ansi-language:DE'>J&auml;hrliche,
    individuelle Mitarbeiterbeurteilungen zielen letztlich immer darauf ab,=
 die
    <i style=3D'mso-bidi-font-style:normal'>einzelnen Mitarbeiter verbesser=
n zu
    wollen</i>, anstatt das Gesamtsystem der Organisation zu ver&auml;ndern=
 und
    damit die <span style=3D'mso-spacerun:yes'>&nbsp;</span>Bedingungen f&u=
uml;r bessere
    Leistung zu schaffen. Nicht nur f&uuml;hren diese Praktiken ins Leere. =
Sie erodieren
    auch systematisch Vertrauen, Motivation, Kollaboration und gegenseitige=
n Respekt.
    Genau so wie Budgets, so lie&szlig;e sich hinzuf&uuml;gen. Genau so wie=
 Quotensysteme
    f&uuml;r Vertriebs-Mitarbeiter. Oder Zeiterfassungen und Anwesenheitsko=
ntrollen.
    Oder Mikromanagement durch Vorgesetzte. Oder Plan-Ist-Kontrollen. Oder =
&#8222;<span
    class=3DSpellE>Incentivierung</span>&#8220; jeglicher Art. Oder
    Vorschlagssysteme. Oder getrennte Parkpl&auml;tze f&uuml;r Manager auf =
der
    einen und &#8222;<span class=3DSpellE>Normalos</span>&#8220; auf der an=
deren
    Seite. [Bitte erg&auml;nzen sie an dieser Stelle gedanklich dasjenige S=
teuerungsritual,
    das sie in ihrer derzeitigen Organisation oder bei ihrem letzten
    Arbeitgeber am meisten verabscheuten]. <o:p></o:p></span></span></p>
    <p><span style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font=
-size:
    10.0pt;font-family:Verdana;mso-ansi-language:DE'>Kurzum: Die Liste von =
Praktiken,
    in denen tayloristische Organisationen ihre geringe Wertsch&auml;tzung =
gegen&uuml;ber
    den eigenen Mitarbeitern zum Ausdruck bringen, ist au&szlig;erordentlic=
h lang.
    Steuerung und F&uuml;hrung in Unternehmen folgen leider immer noch den
    Paradigmen des Mittelalters. Sehen sie sich den wunderbaren Film, &#822=
2;Der
    Name der Rose&#8220; einmal unter diesem Blickwinkel an. Ganz im Ernst:=
 Sie
    werden feststellen, wie frappierend heutige Unternehmen den damaligen
    Zust&auml;nden gleichen. Einschlie&szlig;lich Gro&szlig;inquisition, sy=
stematischer
    Unterdr&uuml;ckung, Klassengesellschaft, <span class=3DSpellE>Mobbing</=
span>
    und <span class=3DSpellE>ritualisierter</span> Verleugnung der Realit&a=
uml;t.<o:p></o:p></span></span></p>
    <p><span style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font=
-size:
    10.0pt;font-family:Verdana;mso-ansi-language:DE'>Was aber k&auml;me dab=
ei
    heraus, wenn wir <span style=3D'mso-spacerun:yes'>&nbsp;</span>den Wert=
 des
    Menschen in der Organisation wirklich neu denken w&uuml;rden? Wenn wir =
anfingen,
    Talente zu f&ouml;rdern, statt Menschen zu g&auml;ngeln und &#8222;Huma=
nressourcen
    zu managen&#8220;. Und weiter gedacht: Braucht die post-tayloristische
    Organisation &uuml;berhaupt noch ein &#8222;mittleres Management&#8220;
    oder eine &#8222;<span class=3DSpellE>Personalmanagement&#8220;-Funktio=
n</span>?
    Wo doch der Begriff alleine schon vom Mangel an Respekt gegen&uuml;ber =
dem
    Talent der Mitarbeiter zeugt? <o:p></o:p></span></span></p>
    <p><span style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font=
-size:
    10.0pt;font-family:Verdana;mso-ansi-language:DE'>M&uuml;ssen vielleicht
    Unternehmen, die sich in der Wissens&ouml;konomie behaupten wollen, die
    tayloristische und tendenziell menschenfeindliche Steuerung ganz hinter
    sich lassen, so wie das der brasilianische Service- und Technologiekonz=
ern Semco
    (3.000 Mitarbeiter) und der amerikanische Energieversorger AES (30.000
    Mitarbeiter) getan haben? Beide haben: <i style=3D'mso-bidi-font-style:=
normal'>keine
    Personalmanagement-Funktion</i>. Z&auml;hlen aber dennoch, oder viellei=
cht
    gerade deswegen, zu den beliebtesten Arbeitgebern ihrer Branchen. <o:p>=
</o:p></span></span></p>
    <p><span style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font=
-size:
    10.0pt;font-family:Verdana;mso-ansi-language:DE'>Wann werden Unternehme=
n anfangen,
    ihre Mitarbeiter wie erwachsene Menschen zu behandeln (sie SIND n&auml;=
mlich
    erwachsen, verflixt noch mal!)? Wann werden wir anfangen, von unseren
    Organisationen <span style=3D'mso-spacerun:yes'>&nbsp;</span>das gleich=
e Mindestmass
    an Demokratie einzufordern, das wir in unseren Gesellschaften seit mehr=
 als
    einem halben Jahrhundert gewohnt sind? Wann endlich werden Chefs zu
    F&uuml;hrenden? Und alle Mitarbeiter zu Unternehmen und stolzen &#8222;=
<span
    class=3DSpellE>Selbstverwirklichern</span>&#8220; <span
    style=3D'mso-spacerun:yes'>&nbsp;</span>im Interesse der Gemeinschaft? =
Diese
    Zukunft hat nur in wenigen Unternehmen bereits wirklich begonnen. Darun=
ter
    Semco und AES. Es ist Zeit f&uuml;r viele kleine, aber <span
    style=3D'mso-spacerun:yes'>&nbsp;</span>entschiedene Schritte, wenn wir=
 heraus
    wollen aus dem Jammertal mittelalterlicher Steuerung und Mitarbeiterf&u=
uml;hrung.<o:p></o:p></span></span></p>
    <p><span style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font=
-size:
    10.0pt;font-family:Verdana;mso-ansi-language:DE'>Mit kollegialen
    Gr&uuml;ssen,<br>
    Niels Pfl&auml;ging <i><span style=3D'mso-bidi-font-weight:bold'><o:p><=
/o:p></span></i></span></span></p>
    </td>
    <span style=3D'mso-bookmark:OLE_LINK1'></span>
    <td width=3D"50%" valign=3Dtop style=3D'width:50.0%;background:white;pa=
dding:
    9.0pt 3.75pt 12.75pt 3.75pt;height:89.15pt'>
    <p><span style=3D'mso-bookmark:OLE_LINK1'><b><span lang=3DDE style=3D'f=
ont-size:
    10.0pt;font-family:Verdana;color:#595932;mso-ansi-language:DE'>Lesen Sie
    die folgenden Artikel &amp; Tipps</span></b></span><span style=3D'mso-b=
ookmark:
    OLE_LINK1'><span lang=3DDE style=3D'mso-ansi-language:DE'><o:p></o:p></=
span></span></p>
    <div align=3Dcenter>
    <table class=3DTabelanormal border=3D0 cellspacing=3D0 cellpadding=3D0
     style=3D'mso-cellspacing:0cm;mso-padding-alt:0cm 0cm 0cm 0cm'>
     <tr style=3D'mso-yfti-irow:0;page-break-inside:avoid;mso-row-margin-ri=
ght:
      .35pt'>
      <td width=3D331 colspan=3D2 style=3D'width:198.55pt;background:#CCCC9=
9;
      padding:0cm 0cm 0cm 0cm'>
      <p class=3DMsoNormal><span style=3D'mso-bookmark:OLE_LINK1'><b
      style=3D'mso-bidi-font-weight:normal'><span lang=3DDE style=3D'font-s=
ize:10.0pt;
      mso-bidi-font-size:12.0pt;font-family:Verdana;color:black;mso-ansi-la=
nguage:
      DE'>Beyond Budgeting <br>
      in den Medien<o:p></o:p></span></b></span></p>
      </td>
      <span style=3D'mso-bookmark:OLE_LINK1'></span>
      <td width=3D35 rowspan=3D2 valign=3Dtop style=3D'width:20.7pt;backgro=
und:#C5C96B;
      padding:0cm 0cm 0cm 0cm'>
      <p class=3DMsoNormal><span style=3D'mso-bookmark:OLE_LINK1'><span lan=
g=3DDE
      style=3D'font-family:"Arial Unicode MS";color:black;mso-ansi-language=
:DE'><span
      style=3D'mso-spacerun:yes'>&nbsp;&nbsp;&nbsp; </span></span></span><s=
pan
      style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font-family=
:"Arial Unicode MS";
      color:#99CC00;mso-ansi-language:DE'>.....<o:p></o:p></span></span></p>
      </td>
      <span style=3D'mso-bookmark:OLE_LINK1'>
      <td style=3D'mso-cell-special:placeholder;border:none;padding:0cm 0cm=
 0cm 0cm'
      width=3D1><p class=3D'MsoNormal'>&nbsp;</td>
      </span>
     </tr>
     <tr style=3D'mso-yfti-irow:1;page-break-inside:avoid;height:51.4pt;
      mso-row-margin-right:.35pt'>
      <td width=3D331 colspan=3D2 valign=3Dtop style=3D'width:198.55pt;padd=
ing:0cm 0cm 0cm 0cm;
      height:51.4pt'>
      <p class=3DMsoNormal style=3D'margin-top:0cm;margin-right:0cm;margin-=
bottom:
      12.0pt;margin-left:2.85pt'><span style=3D'mso-bookmark:OLE_LINK1'><b
      style=3D'mso-bidi-font-weight:normal'><span lang=3DDE style=3D'font-s=
ize:10.0pt;
      font-family:Verdana;color:black;mso-ansi-language:DE'>&#8220;Budget
      &uuml;ber Bord! Wenn sich Teams ohne fixe Zielvorgaben selbst steuern
      sollen, muss die Kommando- und Kontrollkultur verschwinden&#8220;, <b=
r>
      </span></b></span><span style=3D'mso-bookmark:OLE_LINK1'><span lang=
=3DDE
      style=3D'font-size:10.0pt;font-family:Verdana;color:black;mso-ansi-la=
nguage:
      DE'>Von Katrin <span class=3DSpellE>Terpitz</span>, Handelsblatt<b
      style=3D'mso-bidi-font-weight:normal'><o:p></o:p></b></span></span></=
p>
      <p class=3DMsoNormal style=3D'margin-top:0cm;margin-right:0cm;margin-=
bottom:
      12.0pt;margin-left:2.85pt'><span style=3D'mso-bookmark:OLE_LINK1'><sp=
an
      lang=3DDE style=3D'font-size:7.5pt;font-family:Verdana;color:#666633;
      mso-ansi-language:DE'>&#8222;Nichts ist unm&ouml;glich &#8211; wenn a=
lle
      als Team an einem Strang ziehen. Dann kann selbst ein Boot aus unsere=
m kleinen
      Binnenland Schweiz den <span class=3DSpellE>America&#8217;s</span> Cup
      gewinnen&#8220;, schw&auml;rmt Karin <span class=3DSpellE>Wyss</span>=
 von
      der Schweizer Bank UBS. Der Yacht <span class=3DSpellE>Alinghi</span>
      gelang dieser Coup 2003. Hauptsponsor &#8211; die UBS. Wieder und wie=
der
      hat die Bank die 44 000 Mitarbeiter ihres gr&ouml;&szlig;ten Bereichs=
 Verm&ouml;gensverwaltung
      und Privatkundengesch&auml;ft, dessen Planungsteam <span class=3DSpel=
lE>Wyss</span>
      leitet, mit Bildern der Sieger eingeschworen &#8211; auf ein ebenso k=
&uuml;hn
      anmutendes Vorhaben: den Ballast Budget &uuml;ber Bord zu werfen, um =
mit
      Teamgeist und neuer Wendigkeit der Konkurrenz <span class=3DSpellE>da=
vonzusegeln</span>.
      [&#8230;] </span></span><span style=3D'mso-bookmark:OLE_LINK1'></span=
><a
      href=3D"http://www.metamanagementgroup.com/pdf/Handelsblatt-print.pdf=
"><span
      style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font-size:7=
.5pt;
      font-family:Verdana;mso-ansi-language:DE'>Hier den gesamten Artikel a=
us
      dem Handelsblatt lesen </span></span><span style=3D'mso-bookmark:OLE_=
LINK1'></span></a><span
      style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font-size:7=
.5pt;
      font-family:Verdana;mso-fareast-font-family:"Arial Unicode MS";
      mso-bidi-font-family:"Arial Unicode MS";color:#666633;mso-ansi-langua=
ge:
      DE;mso-bidi-font-style:italic'><o:p></o:p></span></span></p>
      </td>
      <span style=3D'mso-bookmark:OLE_LINK1'>
      <td style=3D'mso-cell-special:placeholder;border:none;padding:0cm 0cm=
 0cm 0cm'
      width=3D1><p class=3D'MsoNormal'>&nbsp;</td>
      </span>
     </tr>
     <tr style=3D'mso-yfti-irow:2;height:4.0pt;mso-row-margin-right:.35pt'>
      <td colspan=3D3 valign=3Dtop style=3D'padding:0cm 0cm 0cm 0cm;height:=
4.0pt'><span
      style=3D'mso-bookmark:OLE_LINK1'></span>
      <p class=3DMsoNormal><span style=3D'mso-bookmark:OLE_LINK1'><b
      style=3D'mso-bidi-font-weight:normal'><span lang=3DDE style=3D'font-s=
ize:7.5pt;
      font-family:Verdana;color:black;mso-ansi-language:DE'><o:p>&nbsp;</o:=
p></span></b></span></p>
      </td>
      <span style=3D'mso-bookmark:OLE_LINK1'>
      <td style=3D'mso-cell-special:placeholder;border:none;padding:0cm 0cm=
 0cm 0cm'
      width=3D1><p class=3D'MsoNormal'>&nbsp;</td>
      </span>
     </tr>
     <tr style=3D'mso-yfti-irow:3;page-break-inside:avoid'>
      <td width=3D31 rowspan=3D2 valign=3Dtop style=3D'width:18.55pt;backgr=
ound:#CFB08B;
      padding:0cm 0cm 0cm 0cm'><span style=3D'mso-bookmark:OLE_LINK1'></spa=
n>
      <p class=3DMsoNormal><span style=3D'mso-bookmark:OLE_LINK1'><span lan=
g=3DDE
      style=3D'font-size:8.0pt;mso-bidi-font-size:12.0pt;font-family:Verdan=
a;
      mso-fareast-font-family:"Arial Unicode MS";mso-bidi-font-family:"Aria=
l Unicode MS";
      mso-ansi-language:DE'><o:p>&nbsp;</o:p></span></span></p>
      </td>
      <span style=3D'mso-bookmark:OLE_LINK1'></span>
      <td width=3D335 colspan=3D3 style=3D'width:201.05pt;background:#DAC3A=
A;
      padding:0cm 0cm 0cm 0cm'>
      <p class=3DMsoNormal><span style=3D'mso-bookmark:OLE_LINK1'><b><span =
lang=3DDE
      style=3D'font-size:10.0pt;font-family:Verdana;color:black;mso-ansi-la=
nguage:
      DE'>Kommende Veranstaltungen <br>
      zu Beyond Budgeting <o:p></o:p></span></b></span></p>
      </td>
      <span style=3D'mso-bookmark:OLE_LINK1'></span>
     </tr>
     <tr style=3D'mso-yfti-irow:4;page-break-inside:avoid'>
      <span style=3D'mso-bookmark:OLE_LINK1'></span>
      <td width=3D335 colspan=3D3 valign=3Dtop style=3D'width:201.05pt;padd=
ing:0cm 0cm 0cm 0cm'>
      <p class=3DMsoNormal style=3D'margin-top:0cm;margin-right:0cm;margin-=
bottom:
      12.0pt;margin-left:2.85pt'><span style=3D'mso-bookmark:OLE_LINK1'><sp=
an
      lang=3DEN-US style=3D'font-size:10.0pt;font-family:Verdana;mso-bidi-f=
ont-family:
      Tahoma;color:#333333;mso-ansi-language:EN-US'>- &#8222;<span
      class=3DSpellE>Cognos</span> Executive Round Table <span class=3DSpel=
lE>Planung</span>
      und <span class=3DSpellE>Budgetierung</span>&#8220;. </span></span><s=
pan
      style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font-size:1=
0.0pt;
      font-family:Verdana;mso-bidi-font-family:Tahoma;color:#333333;mso-ans=
i-language:
      DE'>Halbt&auml;giger Workshop.</span></span><span style=3D'mso-bookma=
rk:
      OLE_LINK1'><span lang=3DDE style=3D'font-size:7.5pt;font-family:Verda=
na;
      color:#666633;mso-ansi-language:DE'> Mit einem Impulsvortrag von Niels
      Pfl&auml;ging (BBRT): &quot;Beyond Budgeting: Ein Modell f&uuml;r
      Planung, Steuerung und F&uuml;hrung im 21. Jahrhundert&quot;.
      Veranstalter: </span></span><a href=3D"http://www.cognos.ch" target=
=3D"_blank"><span
      style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font-size:7=
.5pt;
      font-family:Verdana;color:#666633;mso-ansi-language:DE'>Cognos <span
      class=3DSpellE>Switzerland</span> &amp; Cognos Innovation Center Euro=
pe</span></span><span
      style=3D'mso-bookmark:OLE_LINK1'></span></a><span style=3D'mso-bookma=
rk:OLE_LINK1'><span
      lang=3DDE style=3D'font-size:7.5pt;font-family:Verdana;mso-bidi-font-=
family:
      Tahoma;color:#666633;mso-ansi-language:DE'>.</span></span><span
      style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'color:#6666=
33;
      mso-ansi-language:DE'> </span></span><a
      href=3D"http://www.unternehmensentwicklung.ch/seiten/veranstaltungen.=
html"><span
      style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font-size:7=
.5pt;
      font-family:Verdana;color:#666633;mso-ansi-language:DE;text-decoratio=
n:
      none;text-underline:none'>Teilnahme nur auf Einladung hin - n&auml;he=
re
      Informationen erhalten sie von <span style=3D'mso-field-code:" HYPERL=
INK \0022mailto\:Marianne\.Lang\@cognos\.com\0022 \\t \0022_blank\0022 "'><=
u>Cognos
      Schweiz</u></span></span></span><span style=3D'mso-bookmark:OLE_LINK1=
'><span
      lang=3DDE style=3D'font-size:7.5pt;font-family:Verdana;mso-bidi-font-=
family:
      Tahoma;color:#666633;mso-ansi-language:DE'> </span></span><span
      style=3D'mso-bookmark:OLE_LINK1'></span></a><span style=3D'mso-bookma=
rk:OLE_LINK1'><span
      lang=3DDE style=3D'font-size:7.5pt;font-family:Verdana;mso-bidi-font-=
family:
      Tahoma;color:#666633;mso-ansi-language:DE'><br>
      </span></span><span style=3D'mso-bookmark:OLE_LINK1'><b style=3D'mso-=
bidi-font-weight:
      normal'><span lang=3DDE style=3D'font-size:7.5pt;font-family:Verdana;
      mso-bidi-font-family:Tahoma;mso-ansi-language:DE'>14. <span
      style=3D'color:black'>M&auml;rz 2006, Z&uuml;rich </span></span></b><=
/span><span
      style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'color:#3333=
00;
      mso-ansi-language:DE'><o:p></o:p></span></span></p>
      <p class=3DMsoNormal style=3D'margin-top:0cm;margin-right:0cm;margin-=
bottom:
      12.0pt;margin-left:2.85pt'><span style=3D'mso-bookmark:OLE_LINK1'><sp=
an
      lang=3DDE style=3D'font-size:10.0pt;font-family:Verdana;mso-bidi-font=
-family:
      Tahoma;color:#333333;mso-ansi-language:DE'>- &#8222;Cognos Finance
      Forum&#8220;. Ganzt&auml;gige Konferenz f&uuml;r CFOs.</span></span><=
span
      style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font-size:7=
.5pt;
      font-family:Verdana;color:#666633;mso-ansi-language:DE'> Mit Keynotes=
 von
      Dr. David Norton (<span class=3DSpellE>BSCol</span>) und Niels
      Pfl&auml;ging (BBRT). Veranstalter: </span></span><a
      href=3D"http://www.cognos.com/"><span style=3D'mso-bookmark:OLE_LINK1=
'><span
      lang=3DDE style=3D'font-size:7.5pt;font-family:Verdana;color:#666633;
      mso-ansi-language:DE'>Cognos Deutschland</span></span><span
      style=3D'mso-bookmark:OLE_LINK1'></span></a><span style=3D'mso-bookma=
rk:OLE_LINK1'><span
      lang=3DDE style=3D'font-size:7.5pt;font-family:Verdana;mso-bidi-font-=
family:
      Tahoma;color:#666633;mso-ansi-language:DE'>.<br>
      </span></span><a
      href=3D"http://www.cognos.com/financeforums2006/agenda.html#dusseldor=
f"><span
      style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font-size:7=
.5pt;
      font-family:Verdana;color:#666633;mso-ansi-language:DE;text-decoratio=
n:
      none;text-underline:none'>N&auml;here Informationen zur Veranstaltung=
 und
      das Anmeldeformular zum Event finden <span class=3DGramE>Sie </span><=
/span></span><span
      style=3D'mso-bookmark:OLE_LINK1'><span style=3D'color:#666633;text-de=
coration:
      none;text-underline:none'><span style=3D'mso-field-code:"HYPERLINK \0=
022http\:\/\/www\.cognos\.com\/financeforums2006\/agenda\.html\0022 \\l \00=
22dusseldorf\0022"'><u><span
      lang=3DDE style=3D'font-size:7.5pt;font-family:Verdana;mso-ansi-langu=
age:
      DE'>hier</span></u></span></span></span><span style=3D'mso-bookmark:O=
LE_LINK1'><span
      lang=3DDE style=3D'font-size:7.5pt;font-family:Verdana;color:#666633;
      mso-ansi-language:DE;text-decoration:none;text-underline:none'>. </sp=
an></span><span
      style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font-size:7=
.5pt;
      font-family:Verdana;mso-bidi-font-family:Tahoma;mso-ansi-language:DE'=
><span
      style=3D'mso-spacerun:yes'>&nbsp;</span></span></span><span
      style=3D'mso-bookmark:OLE_LINK1'></span></a><span style=3D'mso-bookma=
rk:OLE_LINK1'><span
      lang=3DDE style=3D'mso-ansi-language:DE'><br>
      </span></span><span style=3D'mso-bookmark:OLE_LINK1'><b style=3D'mso-=
bidi-font-weight:
      normal'><span lang=3DDE style=3D'font-size:7.5pt;font-family:Verdana;
      mso-bidi-font-family:Tahoma;mso-ansi-language:DE'>25. <span
      style=3D'color:black'>April 2006, D&uuml;sseldorf <o:p></o:p></span><=
/span></b></span></p>
      <p class=3DMsoNormal style=3D'margin-top:0cm;margin-right:0cm;margin-=
bottom:
      12.0pt;margin-left:2.85pt'><span style=3D'mso-bookmark:OLE_LINK1'><sp=
an
      lang=3DDE style=3D'font-size:10.0pt;font-family:Verdana;mso-ansi-lang=
uage:
      DE;mso-bidi-font-weight:bold'>- &#8222;6. Controlling Innovationen Be=
rlin&#8220;
      (CIB) </span></span><span style=3D'mso-bookmark:OLE_LINK1'><span lang=
=3DDE
      style=3D'font-size:7.5pt;font-family:Verdana;color:#666633;mso-ansi-l=
anguage:
      DE'>Eint&auml;giger Kongress f&uuml;r Controller, <span class=3DSpell=
E>u.a</span>.
      mit einem Vortrag von Niels Pfl&auml;ging (BBRT): &quot;Beyond Budget=
ing:
      Das koh&auml;rente Modell f&uuml;r H&ouml;chstleistung in einer
      dynamischen Welt&quot;<br>
      Veranstalter und Anmeldeinformationen:<br>
      </span></span><span style=3D'mso-bookmark:OLE_LINK1'></span><a
      href=3D"http://www.controlling-innovation-berlin.de" target=3D"_blank=
"><span
      style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font-size:7=
.5pt;
      font-family:Verdana;color:#666633;mso-ansi-language:DE'>International=
er
      Controller Verein, ICV</span></span><span style=3D'mso-bookmark:OLE_L=
INK1'></span></a><span
      style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font-family=
:Verdana;
      color:#666633;mso-ansi-language:DE'>. <br>
      </span></span><span style=3D'mso-bookmark:OLE_LINK1'><b><span lang=3D=
DE
      style=3D'font-size:7.5pt;font-family:Verdana;mso-ansi-language:DE'>9.
      September 2006, Berlin</span></b></span><span style=3D'mso-bookmark:O=
LE_LINK1'><span
      lang=3DDE style=3D'font-family:Verdana;mso-ansi-language:DE'><o:p></o=
:p></span></span></p>
      </td>
      <span style=3D'mso-bookmark:OLE_LINK1'></span>
     </tr>
     <tr style=3D'mso-yfti-irow:5;height:4.0pt'>
      <td width=3D366 colspan=3D4 valign=3Dtop style=3D'width:219.6pt;paddi=
ng:0cm 0cm 0cm 0cm;
      height:4.0pt'><span style=3D'mso-bookmark:OLE_LINK1'></span>
      <p class=3DMsoNormal><span style=3D'mso-bookmark:OLE_LINK1'><span lan=
g=3DDE
      style=3D'font-size:7.5pt;font-family:Verdana;color:#666633;mso-ansi-l=
anguage:
      DE'><o:p>&nbsp;</o:p></span></span></p>
      </td>
      <span style=3D'mso-bookmark:OLE_LINK1'></span>
     </tr>
     <tr style=3D'mso-yfti-irow:6;page-break-inside:avoid;mso-row-margin-ri=
ght:
      .35pt'>
      <td width=3D331 colspan=3D2 style=3D'width:198.55pt;background:#CCCC9=
9;
      padding:0cm 0cm 0cm 0cm'>
      <p class=3DMsoNormal><span style=3D'mso-bookmark:OLE_LINK1'><b><span =
lang=3DDE
      style=3D'font-size:10.0pt;font-family:Verdana;color:black;mso-ansi-la=
nguage:
      DE'>Neue <span class=3DSpellE>Vortragsslides</span><br>
      und Artikel<o:p></o:p></span></b></span></p>
      </td>
      <span style=3D'mso-bookmark:OLE_LINK1'></span>
      <td width=3D35 rowspan=3D2 valign=3Dtop style=3D'width:20.7pt;backgro=
und:#C5C96B;
      padding:0cm 0cm 0cm 0cm'><span style=3D'mso-bookmark:OLE_LINK1'></spa=
n>
      <p class=3DMsoNormal><span style=3D'mso-bookmark:OLE_LINK1'><span lan=
g=3DDE
      style=3D'font-family:"Arial Unicode MS";color:black;mso-ansi-language=
:DE'><o:p>&nbsp;</o:p></span></span></p>
      </td>
      <span style=3D'mso-bookmark:OLE_LINK1'>
      <td style=3D'mso-cell-special:placeholder;border:none;padding:0cm 0cm=
 0cm 0cm'
      width=3D1><p class=3D'MsoNormal'>&nbsp;</td>
      </span>
     </tr>
     <tr style=3D'mso-yfti-irow:7;mso-yfti-lastrow:yes;page-break-inside:av=
oid;
      height:92.85pt;mso-row-margin-right:.35pt'>
      <td width=3D331 colspan=3D2 valign=3Dtop style=3D'width:198.55pt;padd=
ing:0cm 0cm 0cm 0cm;
      height:92.85pt'>
      <p class=3DMsoNormal style=3D'margin-top:0cm;margin-right:0cm;margin-=
bottom:
      12.0pt;margin-left:2.85pt'><span style=3D'mso-bookmark:OLE_LINK1'><sp=
an
      lang=3DDE style=3D'font-size:10.0pt;font-family:Verdana;mso-bidi-font=
-family:
      Tahoma;color:#333333;mso-ansi-language:DE'>- Pr&auml;sentation &#8222=
;Beyond
      Budgeting: Die Revolution im Bankwesen.&#8220;.</span></span><span
      style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font-size:7=
.5pt;
      font-family:Verdana;mso-bidi-font-family:Tahoma;color:#666633;mso-ans=
i-language:
      DE'> </span></span><span style=3D'mso-bookmark:OLE_LINK1'><span lang=
=3DDE
      style=3D'font-size:7.5pt;font-family:Verdana;color:#666633;mso-ansi-l=
anguage:
      DE'>Slides zur Keynote von Niels Pfl&auml;ging beim Treffen des <span
      class=3DSpellE>bankingClub</span> in Frankfurt/M. vom 20.Februar. Unt=
ertitel
      der Pr&auml;sentation: &quot;Was Deutschlands Finanzdienstleister von
      Svenska Handelsbanken und UBS lernen k&ouml;nnen - und warum sie die =
<i
      style=3D'mso-bidi-font-style:normal'>Kommando und Kontroll</i>-Kultur
      &uuml;berwinden m&uuml;ssen&quot; <br>
      </span></span><span style=3D'mso-bookmark:OLE_LINK1'></span><a
      href=3D"http://www.metamanagementgroup.com/pdf/BB2006-02-20.pdf"><span
      style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font-size:7=
.5pt;
      font-family:Verdana;mso-ansi-language:DE'>Hier die Slides zum Vortrag
      ansehen!</span></span><span style=3D'mso-bookmark:OLE_LINK1'></span><=
/a><span
      style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font-size:7=
.5pt;
      font-family:Verdana;color:#666633;mso-ansi-language:DE'> (1,9MB)<o:p>=
</o:p></span></span></p>
      <p class=3DMsoNormal style=3D'margin-top:0cm;margin-right:0cm;margin-=
bottom:
      12.0pt;margin-left:2.85pt'><span style=3D'mso-bookmark:OLE_LINK1'><sp=
an
      lang=3DDE style=3D'font-size:10.0pt;font-family:Verdana;mso-bidi-font=
-family:
      Tahoma;color:#333333;mso-ansi-language:DE'>- Pr&auml;sentation von de=
r <span
      class=3DSpellE>Best-Practice-Konferenz</span> Planung &amp; Budgetier=
ung.</span></span><span
      style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font-size:7=
.5pt;
      font-family:Verdana;mso-bidi-font-family:Tahoma;color:#666633;mso-ans=
i-language:
      DE'> </span></span><span style=3D'mso-bookmark:OLE_LINK1'><span lang=
=3DDE
      style=3D'font-size:7.5pt;font-family:Verdana;color:#666633;mso-ansi-l=
anguage:
      DE'>Slides zur einf&uuml;hrenden Pr&auml;sentation zum Thema Beyond
      Budgeting bei der von <span class=3DSpellE>ManagementCircle</span>
      organisierten Konferenz.</span></span><span style=3D'mso-bookmark:OLE=
_LINK1'><span
      lang=3DDE style=3D'font-size:7.5pt;font-family:Verdana;mso-bidi-font-=
family:
      Tahoma;color:#666633;mso-ansi-language:DE'> <br>
      </span></span><span style=3D'mso-bookmark:OLE_LINK1'></span><a
      href=3D"http://www.metamanagementgroup.com/pdf/BB2006-02-21.pdf"><span
      style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font-size:7=
.5pt;
      font-family:Verdana;mso-ansi-language:DE'>Hier die Slides zum Vortrag
      ansehen!</span></span><span style=3D'mso-bookmark:OLE_LINK1'></span><=
/a><span
      style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font-size:7=
.5pt;
      font-family:Verdana;color:#666633;mso-ansi-language:DE'> (1,7MB)</spa=
n></span><span
      style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font-size:7=
.5pt;
      font-family:Verdana;mso-bidi-font-family:Tahoma;color:black;mso-ansi-=
language:
      DE'><o:p></o:p></span></span></p>
      <p class=3DMsoNormal style=3D'margin-top:0cm;margin-right:0cm;margin-=
bottom:
      12.0pt;margin-left:2.85pt'><span style=3D'mso-bookmark:OLE_LINK1'><sp=
an
      lang=3DDE style=3D'font-size:10.0pt;font-family:Verdana;mso-bidi-font=
-family:
      Tahoma;color:#333333;mso-ansi-language:DE'>- Pr&auml;sentation
      &#8222;Beyond Budgeting - Ein Modell f&uuml;r H&ouml;chstleistung im =
21.
      Jahrhundert&#8220;.</span></span><span style=3D'mso-bookmark:OLE_LINK=
1'><span
      lang=3DDE style=3D'font-size:7.5pt;font-family:Verdana;color:#666633;
      mso-ansi-language:DE'> Slides zum interaktiven Vortrag von den
      BBRT-Direktoren Niels Pfl&auml;ging und Franz R&ouml;&ouml;sli bei der
      Abendveranstaltung der Schweizerischen Gesellschaft f&uuml;r
      Unternehmensentwicklung (SGU)</span></span><span style=3D'mso-bookmar=
k:
      OLE_LINK1'><span lang=3DDE style=3D'font-size:7.5pt;font-family:Verda=
na;
      mso-bidi-font-family:Tahoma;color:#666633;mso-ansi-language:DE'> vom =
22.
      Februar.<br>
      </span></span><span style=3D'mso-bookmark:OLE_LINK1'></span><a
      href=3D"http://www.metamanagementgroup.com/pdf/BB2006-02-22.pdf"><span
      style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font-size:7=
.5pt;
      font-family:Verdana;mso-ansi-language:DE'>Hier die Slides zum Vortrag
      ansehen!</span></span><span style=3D'mso-bookmark:OLE_LINK1'></span><=
/a><span
      style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font-size:7=
.5pt;
      font-family:Verdana;color:#666633;mso-ansi-language:DE'> (2,5MB)</spa=
n></span><span
      style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font-size:1=
0.0pt;
      font-family:Verdana;mso-ansi-language:DE'><o:p></o:p></span></span></=
p>
      <p class=3DMsoNormal style=3D'margin-top:0cm;margin-right:0cm;margin-=
bottom:
      12.0pt;margin-left:2.85pt'><span style=3D'mso-bookmark:OLE_LINK1'><sp=
an
      lang=3DEN-US style=3D'font-size:10.0pt;font-family:Verdana;mso-ansi-l=
anguage:
      EN-US'>&quot;Dynamic resource management to meet prevailing demand&qu=
ot;,
      von Jeremy Hope (<span class=3DSpellE>Cognos</span> White Paper). </s=
pan></span><span
      style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font-size:7=
.5pt;
      font-family:Verdana;mso-fareast-font-family:"Arial Unicode MS";
      mso-bidi-font-family:"Arial Unicode MS";color:#666633;mso-ansi-langua=
ge:
      DE;mso-bidi-font-style:italic'>Jeremy Hope, Forschungsdirektor des BB=
RT,
      hat f&uuml;r dieses Positionspapier wichtige &#8222;Best <span
      class=3DSpellE>Practices</span>&#8220; aus dem Bereich der Ressourcen=
steuerung
      zusammengetragen und fasst Prinzipien f&uuml;r bessere Koordination d=
er
      Mittelverwendung zusammen.<br>
      </span></span><a
      href=3D"http://www.cognos.com/innovationcenter/update/2006/february/a=
rticle1.pdf"><span
      style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font-size:7=
.5pt;
      font-family:Verdana;mso-ansi-language:DE'>Hier das Positionspapier von
      Jeremy Hope lesen!</span></span><span style=3D'mso-bookmark:OLE_LINK1=
'></span></a><span
      style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font-size:1=
0.0pt;
      font-family:Verdana;mso-ansi-language:DE'><o:p></o:p></span></span></=
p>
      </td>
      <span style=3D'mso-bookmark:OLE_LINK1'>
      <td style=3D'mso-cell-special:placeholder;border:none;padding:0cm 0cm=
 0cm 0cm'
      width=3D1><p class=3D'MsoNormal'>&nbsp;</td>
      </span>
     </tr>
     <![if !supportMisalignedColumns]>
     <tr height=3D0>
      <td width=3D25 style=3D'border:none'></td>
      <td width=3D240 style=3D'border:none'></td>
      <td width=3D28 style=3D'border:none'></td>
      <td width=3D0 style=3D'border:none'></td>
     </tr>
     <![endif]>
    </table>
    </div>
    <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span
    style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'color:black;m=
so-ansi-language:
    DE'><o:p>&nbsp;</o:p></span></span></p>
    <div align=3Dcenter>
    <table class=3DTabelanormal border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D366
     style=3D'width:219.6pt;mso-cellspacing:0cm;mso-padding-alt:0cm 0cm 0cm=
 0cm'>
     <tr style=3D'mso-yfti-irow:0;page-break-inside:avoid'>
      <td width=3D31 rowspan=3D2 valign=3Dtop style=3D'width:18.55pt;backgr=
ound:#CFB08B;
      padding:0cm 0cm 0cm 0cm'><span style=3D'mso-bookmark:OLE_LINK1'></spa=
n>
      <p class=3DMsoNormal><span style=3D'mso-bookmark:OLE_LINK1'><span lan=
g=3DDE
      style=3D'font-size:8.0pt;mso-bidi-font-size:12.0pt;font-family:Verdan=
a;
      mso-fareast-font-family:"Arial Unicode MS";mso-bidi-font-family:"Aria=
l Unicode MS";
      mso-ansi-language:DE'><o:p>&nbsp;</o:p></span></span></p>
      </td>
      <span style=3D'mso-bookmark:OLE_LINK1'></span>
      <td width=3D335 style=3D'width:201.05pt;background:#DAC3AA;padding:0c=
m 0cm 0cm 0cm'>
      <p class=3DMsoNormal><span style=3D'mso-bookmark:OLE_LINK1'><b><span =
lang=3DDE
      style=3D'font-size:10.0pt;font-family:Verdana;color:black;mso-ansi-la=
nguage:
      DE'>Gegengift gegen &#8222;konventionelle Denke&#8220; &#8211; Lesest=
off
      jenseits des Konventionellen<o:p></o:p></span></b></span></p>
      </td>
      <span style=3D'mso-bookmark:OLE_LINK1'></span>
     </tr>
     <tr style=3D'mso-yfti-irow:1;page-break-inside:avoid;height:62.9pt'>
      <span style=3D'mso-bookmark:OLE_LINK1'></span>
      <td width=3D335 valign=3Dtop style=3D'width:201.05pt;padding:0cm 0cm =
0cm 0cm;
      height:62.9pt'>
      <p class=3DMsoNormal style=3D'margin-top:0cm;margin-right:0cm;margin-=
bottom:
      12.0pt;margin-left:2.85pt'><span style=3D'mso-bookmark:OLE_LINK1'><sp=
an
      lang=3DEN-US style=3D'font-size:10.0pt;font-family:Verdana;mso-fareas=
t-font-family:
      "Arial Unicode MS";mso-bidi-font-family:"Arial Unicode MS";color:blac=
k;
      mso-ansi-language:EN-US'>- <span class=3DSpellE>Neues</span> <span
      class=3DSpellE>Buch</span>: &#8220;Reinventing the CFO&#8221;, von Je=
remy
      Hope.</span></span><span style=3D'mso-bookmark:OLE_LINK1'><span lang=
=3DEN-US
      style=3D'font-size:7.5pt;font-family:Verdana;mso-fareast-font-family:=
"Arial Unicode MS";
      mso-bidi-font-family:"Arial Unicode MS";color:#504F27;mso-ansi-langua=
ge:
      EN-US;mso-bidi-font-style:italic'> </span></span><span style=3D'mso-b=
ookmark:
      OLE_LINK1'><span lang=3DDE style=3D'font-size:7.5pt;font-family:Verda=
na;
      mso-fareast-font-family:"Arial Unicode MS";mso-bidi-font-family:"Aria=
l Unicode MS";
      color:#504F27;mso-ansi-language:DE;mso-bidi-font-style:italic'>Dieses
      neue Buch von <span class=3DSpellE>BBRT-Direktor</span> Jeremy Hope w=
endet
      sich vor allem an &#8222;Finanzer&#8220; und <span class=3DSpellE>CFO=
s</span>.
      Hope interviewte mehr als ein Dutzend <span class=3DSpellE>CFOs</span=
>,
      darunter Beyond <span class=3DSpellE>Budgeting-Vorreiter</span> von
      Unilever, <span class=3DSpellE>Tomkins</span> Group, Toyota, <span
      class=3DSpellE>SlimFast</span>, Svenska Handelsbanken und der Weltban=
k dazu,
      wie sich die Finanzfunktion der Zukunft ver&auml;ndern wird</span></s=
pan><span
      style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font-size:7=
.5pt;
      font-family:Verdana;mso-fareast-font-family:"Arial Unicode MS";
      mso-bidi-font-family:"Arial Unicode MS";color:#666633;mso-ansi-langua=
ge:
      DE;mso-bidi-font-style:italic'>. </span></span><a
      href=3D"http://www.amazon.com/gp/product/1591399459"><span
      style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font-size:7=
.5pt;
      font-family:Verdana;mso-fareast-font-family:"Arial Unicode MS";
      mso-bidi-font-family:"Arial Unicode MS";mso-ansi-language:DE;mso-bidi=
-font-style:
      italic'>Harvard Business School Press, ca. EUR 18,00.</span></span><s=
pan
      style=3D'mso-bookmark:OLE_LINK1'></span></a><span style=3D'mso-bookma=
rk:OLE_LINK1'><span
      lang=3DDE style=3D'mso-ansi-language:DE'><o:p></o:p></span></span></p>
      <p class=3DMsoNormal style=3D'margin-top:0cm;margin-right:0cm;margin-=
bottom:
      12.0pt;margin-left:2.85pt'><span style=3D'mso-bookmark:OLE_LINK1'><sp=
an
      lang=3DDE style=3D'font-size:10.0pt;font-family:Verdana;mso-fareast-f=
ont-family:
      "Arial Unicode MS";mso-bidi-font-family:"Arial Unicode MS";color:blac=
k;
      mso-ansi-language:DE'>- Neues Buch: &#8220;Die 11 Geheimnisse des Ike=
a-Erfolgs&#8221;,
      von R&uuml;diger <span class=3DSpellE>Jungbluth</span>.</span></span>=
<span
      style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font-size:7=
.5pt;
      font-family:Verdana;mso-fareast-font-family:"Arial Unicode MS";
      mso-bidi-font-family:"Arial Unicode MS";color:#504F27;mso-ansi-langua=
ge:
      DE;mso-bidi-font-style:italic'> Ikea kann als eines der reinrassigsten
      Beyond <span class=3DSpellE>Budgeting-Fallbeispiele</span> gelten. <s=
pan
      style=3D'mso-spacerun:yes'>&nbsp;</span>Das Unternehmen vereinigt au&=
szlig;erordentlichen
      Erfolg &#8211; &uuml;ber Jahrzehnte hinweg - mit einem Steuerungsmode=
ll,
      in dem einfach alles anders ist als in konventionellen Unternehmen</s=
pan></span><span
      style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font-size:7=
.5pt;
      font-family:Verdana;mso-fareast-font-family:"Arial Unicode MS";
      mso-bidi-font-family:"Arial Unicode MS";color:#666633;mso-ansi-langua=
ge:
      DE;mso-bidi-font-style:italic'>. Das Buch leistet Au&szlig;erordentli=
ches
      in der detailreichen Beschreibung von Ikeas Geschichte, den Ideen,
      &Uuml;berzeugungen und Marotten des Firmengr&uuml;nders Ingvar Kampra=
d.
      Wenig Aufschluss gibt das Buch leider dar&uuml;ber, wie Ikea steuert =
und
      wie F&uuml;hrung in diesem <span class=3DSpellE>Ausnahmeunternehmenim=
</span>
      Einzelnen funktioniert. <span style=3D'mso-spacerun:yes'>&nbsp;</span=
>Kein
      Wort findet sich zu Systemen, Prozessen oder Leistungsmanagement bei =
Ikea.
      Insofern ist das Buch eher wenig n&uuml;tzlich f&uuml;r Leser, die si=
ch
      die Erfolgsgeheimnisse von Ikea f&uuml;r ihre eigene Organisation nut=
zbar
      machen wollen. </span></span><a
      href=3D"http://www.amazon.de/exec/obidos/ASIN/3593377764"><span
      style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font-size:7=
.5pt;
      font-family:Verdana;mso-fareast-font-family:"Arial Unicode MS";
      mso-bidi-font-family:"Arial Unicode MS";mso-ansi-language:DE;mso-bidi=
-font-style:
      italic'>Campus, EUR 24,90.</span></span><span style=3D'mso-bookmark:O=
LE_LINK1'></span></a><span
      style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font-size:7=
.5pt;
      font-family:Verdana;mso-fareast-font-family:"Arial Unicode MS";
      mso-bidi-font-family:"Arial Unicode MS";color:black;mso-ansi-language:
      DE;mso-bidi-font-style:italic'><o:p></o:p></span></span></p>
      </td>
      <span style=3D'mso-bookmark:OLE_LINK1'></span>
     </tr>
     <tr style=3D'mso-yfti-irow:2;mso-yfti-lastrow:yes;height:3.65pt'>
      <td width=3D366 colspan=3D2 valign=3Dtop style=3D'width:219.6pt;paddi=
ng:0cm 0cm 0cm 0cm;
      height:3.65pt'><span style=3D'mso-bookmark:OLE_LINK1'></span>
      <p class=3DMsoNormal><span style=3D'mso-bookmark:OLE_LINK1'><span lan=
g=3DDE
      style=3D'font-size:7.5pt;font-family:Verdana;color:#595932;mso-ansi-l=
anguage:
      DE'><o:p>&nbsp;</o:p></span></span></p>
      </td>
      <span style=3D'mso-bookmark:OLE_LINK1'></span>
     </tr>
    </table>
    </div>
    <span style=3D'mso-bookmark:OLE_LINK1'></span>
    <p><span style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'mso-=
ansi-language:
    DE'><o:p></o:p></span></span></p>
    </td>
    <span style=3D'mso-bookmark:OLE_LINK1'></span>
   </tr>
   <tr style=3D'mso-yfti-irow:1;page-break-inside:avoid;height:1.0pt'>
    <span style=3D'mso-bookmark:OLE_LINK1'></span>
    <td width=3D"50%" style=3D'width:50.0%;background:white;padding:12.75pt=
 12.75pt 12.75pt 12.75pt;
    height:1.0pt'>
    <p class=3DMsoNormal><span style=3D'mso-bookmark:OLE_LINK1'></span><a
    href=3D"http://www.metamanagementgroup.com/beyondbudgetingbetterbudgeti=
ng.asp"><span
    style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font-size:7.5=
pt;
    font-family:Verdana;color:#666633;mso-ansi-language:DE'>Lesen sie hier
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    dieses Email-Newsletters</span></span><span style=3D'mso-bookmark:OLE_L=
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an></span></p>
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   </tr>
   <tr style=3D'mso-yfti-irow:2;height:283.4pt'>
    <td width=3D"99%" colspan=3D2 style=3D'width:99.7%;background:white;pad=
ding:12.75pt 12.75pt 12.75pt 12.75pt;
    height:283.4pt'>
    <p><span style=3D'mso-bookmark:OLE_LINK1'><b><span lang=3DDE style=3D'f=
ont-size:
    10.0pt;font-family:Verdana;color:#CC0000;mso-ansi-language:DE'>Au&szlig=
;erdem
    auf </span></b></span><a href=3D"http://www.metamanagementgroup.com/"><=
span
    style=3D'mso-bookmark:OLE_LINK1'><b><span lang=3DDE style=3D'font-size:=
10.0pt;
    font-family:Verdana;color:#CC0000;mso-ansi-language:DE'>www.metamanagem=
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    lang=3DDE style=3D'font-size:10.0pt;font-family:Verdana;color:#CC0000;
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    style=3D'mso-bookmark:OLE_LINK1'><b><span lang=3DDE style=3D'font-size:=
10.0pt;
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:OLE_LINK1'><b><span
    lang=3DDE style=3D'font-size:10.0pt;font-family:Verdana;color:#CC0000;
    mso-ansi-language:DE'>: </span></b></span><span style=3D'mso-bookmark:O=
LE_LINK1'><span
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n></span></p>
    <table class=3DTabelanormal border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D707
     style=3D'width:424.15pt;mso-cellspacing:0cm;mso-padding-alt:9.0pt 9.0p=
t 9.0pt 9.0pt'>
     <tr style=3D'mso-yfti-irow:0;mso-yfti-lastrow:yes;height:206.7pt'>
      <td width=3D"33%" valign=3Dtop style=3D'width:33.0%;background:#DDDDD=
D;
      padding:9.0pt 9.0pt 9.0pt 9.0pt;height:206.7pt'>
      <p><span style=3D'mso-bookmark:OLE_LINK1'><b><span lang=3DDE
      style=3D'font-size:10.0pt;font-family:Verdana;mso-ansi-language:DE'>A=
genda:</span></b></span><span
      style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font-size:8=
.0pt;
      font-family:Verdana;mso-ansi-language:DE'><br>
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      <p><span style=3D'mso-bookmark:OLE_LINK1'><b><span lang=3DDE
      style=3D'font-size:10.0pt;font-family:Verdana;mso-ansi-language:DE'>A=
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      Buch: </span></b></span><span style=3D'mso-bookmark:OLE_LINK1'><span
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pan><span
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      style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font-size:8=
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      <span style=3D'mso-bookmark:OLE_LINK1'></span>
      <p><span style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'fo=
nt-size:
      8.0pt;font-family:Verdana;mso-ansi-language:DE'><o:p>&nbsp;</o:p></sp=
an></span></p>
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      <td width=3D"34%" valign=3Dtop style=3D'width:34.0%;background:#EEEEE=
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      padding:9.0pt 9.0pt 9.0pt 9.0pt;height:206.7pt'>
      <p><span style=3D'mso-bookmark:OLE_LINK1'><b><span lang=3DDE
      style=3D'font-size:10.0pt;font-family:Verdana;mso-ansi-language:DE'>B=
BRT
      Online-Diagnosetool:</span></b></span><span style=3D'mso-bookmark:OLE=
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      Auf dem Site des BBRT steht eine </span></span><a
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      font-family:Verdana;mso-ansi-language:DE'> dieses Tools ist kostenlos=
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      style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font-size:8=
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      <span style=3D'mso-bookmark:OLE_LINK1'></span>
      <td width=3D"33%" valign=3Dtop style=3D'width:33.0%;background:#DDDDD=
D;
      padding:9.0pt 9.0pt 9.0pt 9.0pt;height:206.7pt'>
      <p><span style=3D'mso-bookmark:OLE_LINK1'><b><span lang=3DDE
      style=3D'font-size:10.0pt;font-family:Verdana;mso-ansi-language:DE'>I=
nterviews
      &amp; Positionspapiere:</span></b></span><span style=3D'mso-bookmark:=
OLE_LINK1'><b><span
      lang=3DDE style=3D'font-size:8.0pt;font-family:Verdana;mso-ansi-langu=
age:
      DE'><br>
      </span></b></span><span style=3D'mso-bookmark:OLE_LINK1'><span lang=
=3DDE
      style=3D'font-size:8.0pt;font-family:Verdana;mso-ansi-language:DE'>Le=
sen
      sie unsere Positionspapiere, z.B.: </span></span><a
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      style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font-size:8=
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      lang=3DDE style=3D'font-size:8.0pt;font-family:Verdana;mso-ansi-langu=
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      href=3D"http://www.metamanagementgroup.com/pdf/RelativeZiele200509.pd=
f"><span
      style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font-size:8=
.0pt;
      font-family:Verdana;mso-ansi-language:DE'>&#8222;Relative Ziele&#8220=
;</span></span><span
      style=3D'mso-bookmark:OLE_LINK1'></span></a><span style=3D'mso-bookma=
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      lang=3DDE style=3D'font-size:8.0pt;font-family:Verdana;mso-ansi-langu=
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      DE'>, </span></span><a
      href=3D"http://www.metamanagementgroup.com/pdf/InterviewApr2004-1.pdf=
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      style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font-size:8=
.0pt;
      font-family:Verdana;mso-ansi-language:DE'>&#8220;Beyond Budgeting
      bedeutet den Abschied von der Kommando- und Kontroll-Kultur&#8221;</s=
pan></span><span
      style=3D'mso-bookmark:OLE_LINK1'></span></a><span style=3D'mso-bookma=
rk:OLE_LINK1'><span
      lang=3DDE style=3D'font-size:8.0pt;font-family:Verdana;mso-ansi-langu=
age:
      DE'>, den Exklusivbericht von der </span></span><a
      href=3D"http://www.metamanagementgroup.com/pdf/BBRT-Konferenz2004.pdf=
"><span
      style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font-size:8=
.0pt;
      font-family:Verdana;mso-ansi-language:DE'>2. Jahres-Konferenz des BBR=
T in
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      style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font-size:8=
.0pt;
      font-family:Verdana;mso-ansi-language:DE'> und den Report von der </s=
pan></span><a
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df"><span
      style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font-size:8=
.0pt;
      font-family:Verdana;mso-ansi-language:DE'>Beyond Budgeting-Konferenz =
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OLE_LINK1'></span></a><span
      style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font-size:8=
.0pt;
      font-family:Verdana;mso-ansi-language:DE'>.<o:p></o:p></span></span><=
/p>
      <p><span style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'fo=
nt-size:
      8.0pt;font-family:Verdana;mso-ansi-language:DE'>Das Buch &#8222;Beyond
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pan
      style=3D'mso-bookmark:OLE_LINK1'></span></a><span style=3D'mso-bookma=
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      lang=3DDE style=3D'font-size:8.0pt;font-family:Verdana;mso-ansi-langu=
age:
      DE'> bestellen.<o:p></o:p></span></span></p>
      </td>
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     </tr>
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    <span style=3D'mso-bookmark:OLE_LINK1'></span>
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   <tr style=3D'mso-yfti-irow:3;height:95.45pt'>
    <td width=3D"99%" colspan=3D2 style=3D'width:99.7%;background:white;pad=
ding:12.75pt 12.75pt 12.75pt 12.75pt;
    height:95.45pt'>
    <p><span style=3D'mso-bookmark:OLE_LINK1'><b><span lang=3DDE style=3D'f=
ont-size:
    10.0pt;font-family:Verdana;color:#CC0000;mso-ansi-language:DE'>Service<=
/span></b></span><span
    style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'color:#CC0000;
    mso-ansi-language:DE'><o:p></o:p></span></span></p>
    <p><span style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font=
-size:
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    Newsletter mit einem Freund oder Kollegen: Leiten sie diese Nachricht an
    jemanden weiter! Wenn das Gelesene diesem jemand gef&auml;llt, dann ist=
 kann
    er (oder sie) sich hier auch </span></span><a
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gistrieren</span></span><span
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:OLE_LINK1'><span
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mily:
    Arial;mso-ansi-language:DE'>. Die Bestellung des Newsletters ist absolut
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e:DE'><o:p></o:p></span></span></p>
    <p><span style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font=
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    <td width=3D"99%" colspan=3D2 style=3D'width:99.7%;background:white;pad=
ding:9.0pt 12.75pt 9.0pt 12.75pt'>
    <p align=3Dcenter style=3D'text-align:center'><span style=3D'mso-bookma=
rk:OLE_LINK1'><span
    lang=3DDE style=3D'font-size:7.5pt;font-family:Verdana;mso-ansi-languag=
e:DE'>Besuchen
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    style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'font-size:7.5=
pt;
    font-family:Verdana;mso-ansi-language:DE'>www.metamanagementgroup.com</=
span></span><span
    style=3D'mso-bookmark:OLE_LINK1'></span></a><span style=3D'mso-bookmark=
:OLE_LINK1'><span
    style=3D'font-size:7.5pt;font-family:Verdana;mso-ansi-language:DE'> </s=
pan></span><span
    style=3D'mso-bookmark:OLE_LINK1'><span lang=3DDE style=3D'mso-ansi-lang=
uage:DE'><br>
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    style=3D'font-size:7.5pt;font-family:Verdana;mso-ansi-language:DE'>&cop=
y; Copyright
    2006 Niels Pfl&auml;ging</span></span><span style=3D'mso-bookmark:OLE_L=
INK1'><span
    lang=3DDE style=3D'mso-ansi-language:DE'><o:p></o:p></span></span></p>
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DE
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</table>

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