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4pt'>

<div class=3DSection1>

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dth=3D600
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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:
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o:p></span></i></b></p>
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  style=3D'font-size:18.0pt;mso-bidi-font-size:12.0pt;font-family:Verdana;
  color:#003300;mso-ansi-language:DA'><span
  style=3D'mso-spacerun:yes'>&nbsp;</span>Beyond Budgeting Newsletter<o:p><=
/o:p></span></b></p>
  <p class=3DMsoNormal style=3D'margin-top:6.0pt'><b><span lang=3DDA
  style=3D'font-size:7.5pt;font-family:Verdana;color:navy;mso-ansi-language=
:DA'><o:p>&nbsp;</o:p></span></b></p>
  <p class=3DMsoNormal align=3Dright style=3D'margin-bottom:6.0pt;text-alig=
n:right'><b><span
  lang=3DDE style=3D'font-size:18.0pt;font-family:Verdana;color:white;mso-a=
nsi-language:
  DE'><a href=3D"http://www.metamanagementgroup.com/"><span style=3D'font-s=
ize:
  10.0pt;color:white'>Newsletter</span><span style=3D'color:white'> Juli/04=
</span><span
  style=3D'font-size:10.0pt;color:white'> &#8211; BBRT-Konferenz in Toronto
  &#8211; Literaturtipps</span></a></span></b><b><span lang=3DDE
  style=3D'font-size:9.0pt;mso-bidi-font-size:12.0pt;font-family:Verdana;
  mso-fareast-font-family:"Arial Unicode MS";color:white;mso-ansi-language:
  DE'><o:p></o:p></span></b></p>
  </td>
 </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 lang=3DDE style=3D'font-size:7.5pt;font-family:Verdana;color:#6A=
0000;
  mso-ansi-language:DE'>Juli 2004 | News, Material und Events zum Managemen=
t <i>jenseits
  der Budgetierung</i></span><span lang=3DDE style=3D'color:#6A0000;mso-ans=
i-language:
  DE'><o:p></o:p></span></p>
  </td>
 </tr>
 <tr style=3D'mso-yfti-irow:2;mso-yfti-lastrow:yes'>
  <td style=3D'background:#CCCCCC;padding:0cm 0cm 0cm 0cm'>
  <table class=3DMsoNormalTable border=3D0 cellspacing=3D1 cellpadding=3D0 =
width=3D"100%"
   style=3D'width:100.0%;mso-cellspacing:.7pt;mso-padding-alt:12.75pt 12.75=
pt 12.75pt 12.75pt'>
   <tr style=3D'mso-yfti-irow:0;page-break-inside:avoid;height:1016.1pt;
    mso-row-margin-right:.06%'>
    <td width=3D"52%" rowspan=3D2 valign=3Dtop style=3D'width:52.42%;backgr=
ound:#D9D9D9;
    padding:9.0pt 12.75pt 12.75pt 12.75pt;height:1016.1pt'>
    <p><span lang=3DDE style=3D'font-size:10.0pt;font-family:Verdana;mso-an=
si-language:
    DE'>Liebe Leserin, lieber Leser,<o:p></o:p></span></p>
    <p><span lang=3DDE style=3D'font-size:10.0pt;font-family:Verdana;mso-an=
si-language:
    DE'>Diese Ausgabe des Beyond Budgeting-Newsletters ist ganz der <b>zwei=
ten
    internationalen BBRT-Konferenz</b> gewidmet, die im Juni in Toronto/Kan=
ada
    stattfand.<o:p></o:p></span></p>
    <p><span lang=3DDE style=3D'font-size:10.0pt;font-family:Verdana;mso-an=
si-language:
    DE'>Ausrichter der Konferenz war in diesem Jahr der BBRT Nordamerika. S=
eit
    seiner Gruendung in 2002 konnte der von Steve Player geleitete BBRT-NA
    bereits so prominente Mitglieder wie American Express, Charles Schwab,
    Wachovia Bank, MasterCard, Cognos, Unilever, CIBC, The HON Companies und
    die Weltbank gewinnen.<o:p></o:p></span></p>
    <p><span lang=3DDE style=3D'font-size:10.0pt;font-family:Verdana;mso-an=
si-language:
    DE'>Neben dem fruehlingshaften kanadischen Wetter gab es in Toronto
    natuerlich auch eine ganze Reihe interessanter und teilweise recht
    kontraintuitiver Sessions zu Beyond Budgeting-Fallstudien, Methoden und
    Implementierungskonzepten zu erleben. Lesen sie die <a
    href=3D"http://www.metamanagementgroup.com/pdf/BBRT-Konferenz2004.pdf">=
Konferenz-Highlights</a>,
    die wir fuer Sie zusammengetragen haben.<o:p></o:p></span></p>
    <p><span lang=3DDE style=3D'font-size:10.0pt;font-family:Verdana;mso-an=
si-language:
    DE'>Mit kollegialen Gruessen,<o:p></o:p></span></p>
    <p><span lang=3DDE style=3D'font-size:10.0pt;font-family:Verdana;mso-an=
si-language:
    DE'>Niels Pflaeging <o:p></o:p></span></p>
    <p><span lang=3DDE style=3D'font-size:10.0pt;font-family:Verdana;mso-an=
si-language:
    DE'><o:p>&nbsp;</o:p></span></p>
    <p><b><span lang=3DDE style=3D'font-size:10.0pt;font-family:Verdana;col=
or:olive;
    mso-ansi-language:DE'>Bonmot des Monats: <br>
    Budgetierung und Pornografie<o:p></o:p></span></b></p>
    <p><i><span lang=3DDE style=3D'font-size:10.0pt;font-family:Verdana;mso=
-ansi-language:
    DE;mso-bidi-font-weight:bold'>&#8222;Ich hoerte einmal, wie jemand Budg=
ets
    mit Pornografie verglich: Beides sind eigentlich Fantasien darueber, wie
    der Autor die Welt gerne sehen wuerde - jedoch ohne groesseren Bezug zur
    Realitaet, gemacht einzig um anzuregen, zu stimulieren und zu motiveren.
    Und beide resultieren letztlich in Entfremdung und Verzweiflung!&#8220;=
<o:p></o:p></span></i></p>
    <p align=3Dright style=3D'text-align:right'><i><span lang=3DDE style=3D=
'font-size:
    10.0pt;font-family:Verdana;mso-ansi-language:DE;mso-bidi-font-weight:bo=
ld'>Michael
    Shekter, Director of Innovation, Maple Leaf Foods, Toronto</span></i><s=
pan
    lang=3DDE style=3D'font-size:10.0pt;font-family:Verdana;mso-ansi-langua=
ge:DE'><o:p></o:p></span></p>
    </td>
    <td width=3D"46%" valign=3Dtop style=3D'width:46.92%;background:white;p=
adding:
    9.0pt 3.75pt 12.75pt 3.75pt;height:1016.1pt'>
    <p><b><span lang=3DDE style=3D'font-size:10.0pt;font-family:Verdana;col=
or:#595932;
    mso-ansi-language:DE'>Lesen Sie die folgenden Artikel &amp; Tipps</span=
></b><span
    lang=3DDE style=3D'mso-ansi-language:DE'><o:p></o:p></span></p>
    <div align=3Dcenter>
    <table class=3DMsoNormalTable 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'>
      <td width=3D269 style=3D'width:202.05pt;background:#CCCC99;padding:0c=
m 0cm 0cm 0cm'>
      <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><span l=
ang=3DDE
      style=3D'font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:Verda=
na;
      color:black;mso-ansi-language:DE'>Bericht von der BBRT-Konferenz<o:p>=
</o:p></span></b></p>
      <p class=3DMsoNormal><span lang=3DDE style=3D'font-family:"Arial Unic=
ode MS";
      color:black;mso-ansi-language:DE'><o:p>&nbsp;</o:p></span></p>
      </td>
      <td width=3D23 rowspan=3D2 valign=3Dtop style=3D'width:17.2pt;backgro=
und:#C5C96B;
      padding:0cm 0cm 0cm 0cm'>
      <p class=3DMsoNormal><span lang=3DDE style=3D'font-family:"Arial Unic=
ode MS";
      color:black;mso-ansi-language:DE'><span
      style=3D'mso-spacerun:yes'>&nbsp;&nbsp;&nbsp; </span></span><span lan=
g=3DDE
      style=3D'font-family:"Arial Unicode MS";color:#99CC00;mso-ansi-langua=
ge:
      DE'>.....<o:p></o:p></span></p>
      </td>
     </tr>
     <tr style=3D'mso-yfti-irow:1;page-break-inside:avoid'>
      <td width=3D269 valign=3Dtop style=3D'width:202.05pt;padding:0cm 0cm =
0cm 0cm'>
      <p class=3DMsoNormal style=3D'margin-bottom:12.0pt'><b><span lang=3DDE
      style=3D'font-size:10.0pt;font-family:Verdana;color:black;mso-ansi-la=
nguage:
      DE'>Niels Pflaeging</span></b><span lang=3DDE style=3D'font-size:10.0=
pt;
      font-family:Verdana;color:black;mso-ansi-language:DE'><br>
      MetaManagement Group/<br>
      BBRT Suedamerika</span><b><span lang=3DDE style=3D'font-size:8.0pt;
      font-family:Verdana;color:black;mso-ansi-language:DE'><o:p></o:p></sp=
an></b></p>
      <p class=3DMsoNormal style=3D'margin-bottom:12.0pt'><b><span lang=3DDE
      style=3D'font-size:8.0pt;font-family:Verdana;color:black;mso-ansi-lan=
guage:
      DE'><a
      href=3D"http://www.metamanagementgroup.com/pdf/BBRT-Konferenz2004.pdf=
">&quot;Bericht:
      Highlights von der 2. BBRT-Konferenz in Toronto, Kanada&#8221;, <br>
      Juni 2004</a><u><o:p></o:p></u></span></b></p>
      </td>
     </tr>
     <tr style=3D'mso-yfti-irow:2;mso-yfti-lastrow:yes;height:47.8pt'>
      <td colspan=3D2 valign=3Dtop style=3D'padding:0cm 0cm 0cm 0cm;height:=
47.8pt'>
      <p class=3DMsoNormal><a name=3D"OLE_LINK1"><span lang=3DDE style=3D'f=
ont-size:
      7.5pt;font-family:Verdana;color:#666633;mso-ansi-language:DE'>Schon d=
er
      Titel der Veranstaltung deutete auf eine wichtige Entwicklung innerha=
lb
      des BBRT<o:p></o:p></span></a></p>
      <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'>hin: Die zweite j&auml;hrliche Konferenz des BBRT, die Anfang Juni
      2004 in Toronto stattfand,<o:p></o:p></span></span></p>
      <p class=3DMsoNormal><span style=3D'mso-bookmark:OLE_LINK1'><span
      class=3DGramE><span lang=3DEN-US style=3D'font-size:7.5pt;font-family=
:Verdana;
      color:#666633;mso-ansi-language:EN-US'>stand</span></span></span><span
      style=3D'mso-bookmark:OLE_LINK1'><span lang=3DEN-US style=3D'font-siz=
e:7.5pt;
      font-family:Verdana;color:#666633;mso-ansi-language:EN-US'> <span
      class=3DSpellE>unter</span> <span class=3DSpellE>dem</span> Motto &#8=
222;From
      Beyond Budgeting to Dynamic Performance Measurement&#8220;.<o:p></o:p=
></span></span></p>
      <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'>Was steckt hinter dieser auf den ersten Blick eher widerspr&uuml;=
chlich
      anmutenden Namensgebung?<o:p></o:p></span></span></p>
      <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'>Im Jahr 2 nach den ersten, innerhalb der internationalen
      Management-Gemeinde weithin sichtbaren Ver&ouml;ffentlichungen des BB=
RT -
      dem viel beachteten Artikel in der Zeitschrift Harvard Business Review
      vom Februar 2003, sowie mehreren Buch-Publikationen in englisch, deut=
sch<o:p></o:p></span></span></p>
      <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'>und weiteren Sprachen seit M&auml;rz 2003 - geht es dem Round Tab=
le
      ganz offensichtlich nicht nur einfach darum, seinen
      Mitgliedsorganisationen den Weg nach &#8222;jenseits der
      Budgetierung&#8220; zu weisen. [...]</span></span><span style=3D'mso-=
bookmark:
      OLE_LINK1'><span lang=3DDE style=3D'mso-ansi-language:DE'><br>
      </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:7=
.5pt;
      font-family:Verdana;mso-ansi-language:DE'>Hier den gesamten Bericht
      lesen!</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;color:#666633;mso-ansi-language:DE'> </span></span><span lang=
=3DDE
      style=3D'font-size:7.5pt;font-family:Verdana;color:#666633;mso-ansi-l=
anguage:
      DE'><o:p></o:p></span></p>
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     </tr>
    </table>
    </div>
    <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span l=
ang=3DDE
    style=3D'color:black;mso-ansi-language:DE'><o:p>&nbsp;</o:p></span></p>
    <div align=3Dcenter>
    <table class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D=
0 width=3D293
     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=3D36 rowspan=3D2 valign=3Dtop style=3D'width:27.1pt;backgro=
und:#CFB08B;
      padding:0cm 0cm 0cm 0cm'>
      <p class=3DMsoNormal><span lang=3DDE style=3D'font-size:8.0pt;mso-bid=
i-font-size:
      12.0pt;font-family:Verdana;mso-fareast-font-family:"Arial Unicode MS";
      mso-bidi-font-family:"Arial Unicode MS";mso-ansi-language:DE'><o:p>&n=
bsp;</o:p></span></p>
      </td>
      <td width=3D257 style=3D'width:192.5pt;background:#D2B798;padding:0cm=
 0cm 0cm 0cm'>
      <p class=3DMsoNormal><b><span lang=3DDE style=3D'font-size:10.0pt;fon=
t-family:
      Verdana;color:black;mso-ansi-language:DE'>Veranstaltungen zu Beyond
      Budgeting<br>
      </span></b><span lang=3DDE style=3D'color:black;mso-ansi-language:DE'=
><!--[if gte vml 1]><v:shapetype
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cid:image001.gif@01C3470E.5EB154E0"/>
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      src=3D"bb-newsletter3_arquivos/image002.gif" v:shapes=3D"_x0000_i1025=
"><![endif]></span><b><span
      lang=3DDE style=3D'font-size:10.0pt;font-family:Verdana;color:black;
      mso-ansi-language:DE'><o:p></o:p></span></b></p>
      </td>
     </tr>
     <tr style=3D'mso-yfti-irow:1;page-break-inside:avoid'>
      <td width=3D257 valign=3Dtop style=3D'width:192.5pt;padding:0cm 0cm 0=
cm 0cm'>
      <p class=3DMsoNormal style=3D'margin-top:0cm;margin-right:0cm;margin-=
bottom:
      12.0pt;margin-left:2.85pt'><span lang=3DDE style=3D'font-size:10.0pt;
      font-family:Verdana;color:black;mso-ansi-language:DE'>-
      Vertiefungs-Workshop:<br>
      &#8220;Beyond Budgeting &#8211; Wege zur flexiblen Planung und
      Steuerung&#8220; <br>
      </span><span lang=3DDE style=3D'font-size:7.5pt;font-family:Verdana;
      color:#666633;mso-ansi-language:DE'>1-Tages-Workshop im Zusammenhang
      mit<span style=3D'mso-spacerun:yes'>&nbsp; </span>der Konferenz &#822=
2;Lean
      Controlling&#8220;. <br>
      9. September 2004, Wiesbaden.<span style=3D'mso-spacerun:yes'>&nbsp;
      </span><a
      href=3D"http://www.mcag.de/v/v.cfm?Nr=3D5405&amp;BR=3DFinanz-%20&amp;=
%20Rechnungswesen">Veranstaltet
      von ManagementCircle</a><o:p></o:p></span></p>
      <p class=3DMsoNormal style=3D'margin-top:0cm;margin-right:0cm;margin-=
bottom:
      12.0pt;margin-left:2.85pt'><span lang=3DDE style=3D'font-size:10.0pt;
      font-family:Verdana;color:black;mso-ansi-language:DE'>- Keynote und
      Podiumsdiskussion &#8222;Beyond Budgeting &#8211; Trends im
      Controlling&#8220; <br>
      </span><span lang=3DDE style=3D'font-size:7.5pt;font-family:Verdana;
      color:#666633;mso-ansi-language:DE'>Themenschwerpunkt bei den
      professional DAYS (Jahreskongress fuer Professional Planner) der Firma
      Winterheller. <br>
      15./16. September, Palma de Mallorca. <br>
      <a href=3D"http://www.professionalplanner.com/navigation/ppdays.html"=
>Veranstaltet
      von Winterheller Software</a><o:p></o:p></span></p>
      <p class=3DMsoNormal style=3D'margin-top:0cm;margin-right:0cm;margin-=
bottom:
      12.0pt;margin-left:2.85pt'><b><span lang=3DDE style=3D'font-size:7.5p=
t;
      font-family:Verdana;color:#666633;mso-ansi-language:DE'>Im</span></b>=
<span
      lang=3DDE style=3D'font-size:7.5pt;font-family:Verdana;color:#666633;
      mso-ansi-language:DE'> <b>Monat September</b> stehe ich fuer ihre Eve=
nts
      und Workshops im deutschsprachigen Raum zur Verfuegung. Nehmen sie <a
      href=3D"mailto:mail@nielspflaeging.com">Kontakt</a> mit mir auf.<o:p>=
</o:p></span></p>
      </td>
     </tr>
     <tr style=3D'mso-yfti-irow:2;mso-yfti-lastrow:yes'>
      <td width=3D293 colspan=3D2 valign=3Dtop style=3D'width:219.6pt;paddi=
ng:0cm 0cm 0cm 0cm'>
      <p class=3DMsoNormal><span lang=3DDE style=3D'font-size:7.5pt;font-fa=
mily:Verdana;
      color:#595932;mso-ansi-language:DE'><o:p>&nbsp;</o:p></span></p>
      </td>
     </tr>
    </table>
    </div>
    <p class=3DMsoNormal><span lang=3DDE style=3D'color:black;mso-ansi-lang=
uage:DE'><o:p>&nbsp;</o:p></span></p>
    <div align=3Dcenter>
    <table class=3DMsoNormalTable 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'>
      <td width=3D252 style=3D'width:189.1pt;background:#CCCC99;padding:0cm=
 0cm 0cm 0cm'>
      <p class=3DMsoNormal><b><span lang=3DDE style=3D'font-size:10.0pt;fon=
t-family:
      Verdana;color:black;mso-ansi-language:DE'>Gegengift gegen
      &#8222;konventionelle Denke&#8220; &#8211; Lesestoff jenseits der
      Budgetierung</span></b><span lang=3DDE style=3D'font-family:"Arial Un=
icode MS";
      color:black;mso-ansi-language:DE'><o:p></o:p></span></p>
      </td>
      <td width=3D40 rowspan=3D2 valign=3Dtop style=3D'width:30.15pt;backgr=
ound:#C5C96B;
      padding:0cm 0cm 0cm 0cm'>
      <p class=3DMsoNormal><span lang=3DDE style=3D'font-family:"Arial Unic=
ode MS";
      color:black;mso-ansi-language:DE'><o:p>&nbsp;</o:p></span></p>
      </td>
     </tr>
     <tr style=3D'mso-yfti-irow:1;mso-yfti-lastrow:yes;page-break-inside:av=
oid;
      height:8.1pt'>
      <td width=3D252 valign=3Dtop style=3D'width:189.1pt;padding:0cm 0cm 0=
cm 0cm;
      height:8.1pt'>
      <p class=3DMsoNormal style=3D'margin-bottom:12.0pt'><span lang=3DDE
      style=3D'font-size:10.0pt;font-family:Verdana;mso-fareast-font-family=
:"Arial Unicode MS";
      mso-bidi-font-family:"Arial Unicode MS";color:black;mso-ansi-language:
      DE'>- Managers not MBAs. Von Henry Mintzberg. </span><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'>Der kanadische Professor und Strategie-Ueberguru Mintzberg gibt s=
ich in
      diesem Buch nicht damit zufrieden, einfach nur die Grundfeste vorrang=
ig
      (aber nicht nur!) amerikanischer Managementausbildung zu demontieren.=
 Er
      liefert hier gleichzeitig eine Blaupause fuer die Bewaeltigung dieser
      Bildungs- und Managementkrise und liefert einmal mehr ein engagiertes=
 und
      sauber recherchiertes Plaedoyer fuer gutes und strategisches Managemen=
t.
      Selbstredend kriegen auch Budgets so nebenbei ihr Fett weg (Seite 137=
ff)!
      Sicherlich das provokativste und aufruettelndste Managementbuch der S=
aison.</span><span
      lang=3DDE style=3D'font-size:7.5pt;font-family:Verdana;mso-fareast-fo=
nt-family:
      "Arial Unicode MS";mso-bidi-font-family:"Arial Unicode MS";color:blac=
k;
      mso-ansi-language:DE'> </span><i style=3D'mso-bidi-font-style:normal'=
><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:#666=
633;
      mso-ansi-language:EN-US'><a
      href=3D"http://www.amazon.de/exec/obidos/ASIN/1576752755/nielspflaegi=
n-21"><span
      lang=3DDE style=3D'color:#666633;mso-ansi-language:DE'>Berrett Koehle=
r, 2004,
      ca. 26 Euro.</span></a></span></i><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'><o:p></o:p></span></p>
      <p class=3DMsoNormal style=3D'margin-bottom:12.0pt'><span lang=3DDE
      style=3D'font-size:10.0pt;font-family:Verdana;mso-fareast-font-family=
:"Arial Unicode MS";
      mso-bidi-font-family:"Arial Unicode MS";color:black;mso-ansi-language:
      DE'>- Mehr wert. - Ideen fuer gerechtere Loehne und Gehaelter. Artikel
      von Gundula Englisch. </span><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'>Was Brandeins fuer den Printbereich, das ist wohl changeX fuers
      Internet: Speerspitze fuer besseres, humanistisches Management im
      deutschsprachigen Raum. Frau Englisch hat ganz auf deutsch einen
      beeindruckend pointierten, mit 3 Praxisbeispielen (der Firmen Mensch =
und
      Maschine, CSC Ploenzke und Wilhelmi) gewuerzten Artikel geschrieben.<=
/span><span
      lang=3DDE style=3D'font-size:7.5pt;font-family:Verdana;mso-fareast-fo=
nt-family:
      "Arial Unicode MS";mso-bidi-font-family:"Arial Unicode MS";color:#333=
300;
      mso-ansi-language:DE'> </span><i style=3D'mso-bidi-font-style:normal'=
><span
      lang=3DDE style=3D'font-size:7.5pt;font-family:Verdana;mso-fareast-fo=
nt-family:
      "Arial Unicode MS";mso-bidi-font-family:"Arial Unicode MS";color:#666=
633;
      mso-ansi-language:DE'><a href=3D"http://www.changex.de/d_a01440.html"=
><span
      style=3D'color:#666633'>Lesen Sie den Artikel auf changeX.</span></a>=
<o:p></o:p></span></i></p>
      <p class=3DMsoNormal style=3D'margin-bottom:12.0pt'><span lang=3DDE
      style=3D'font-size:10.0pt;font-family:Verdana;mso-fareast-font-family=
:"Arial Unicode MS";
      mso-bidi-font-family:"Arial Unicode MS";color:black;mso-ansi-language:
      DE'>- New Carrots, Old Yardsticks? Artikel von Ronald Fink, CFO.com. =
</span><span
      lang=3DDE style=3D'font-size:7.5pt;font-family:Verdana;mso-fareast-fo=
nt-family:
      "Arial Unicode MS";mso-bidi-font-family:"Arial Unicode MS";color:#666=
633;
      mso-ansi-language:DE'>Noch ein Artikel ueber Verguetung, diesmal aus
      US-Sicht und mit einigen interessanten Referenzen zur Arbeit von
      Harvard-Professor Michael Jensen. Jensen ist Autor eines HBR-Artikels=
 aus
      dem Jahr 2001, der die verheerenden Anreizwirkungen von an Budgets
      geknuepfter, variabler Verguetung darstellt.</span><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:#333300;mso-ansi-langua=
ge:
      DE'> </span><i style=3D'mso-bidi-font-style:normal'><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'><a
      href=3D"http://www.cfo.com/article/1,5309,14011||M|926,00.html?f=3Dho=
me_featured"><span
      style=3D'color:#666633'>Lesen Sie den Artikel bei CFO.com</span></a><=
/span></i><span
      lang=3DDE style=3D'font-size:7.5pt;font-family:Verdana;color:#666633;
      mso-ansi-language:DE'><o:p></o:p></span></p>
      </td>
     </tr>
    </table>
    </div>
    <p><span lang=3DDE style=3D'mso-ansi-language:DE'><o:p></o:p></span></p>
    </td>
    <td style=3D'mso-cell-special:placeholder;border:none;padding:0cm 0cm 0=
cm 0cm'
    width=3D"0%"><p class=3D'MsoNormal'>&nbsp;</td>
   </tr>
   <tr style=3D'mso-yfti-irow:1;page-break-inside:avoid;height:1.0pt;mso-ro=
w-margin-right:
    .06%'>
    <td width=3D"46%" style=3D'width:46.92%;background:white;padding:12.75p=
t 12.75pt 12.75pt 12.75pt;
    height:1.0pt'>
    <p class=3DMsoNormal><span lang=3DDE style=3D'font-size:3.0pt;font-fami=
ly:"Arial Unicode MS";
    color:black;mso-ansi-language:DE'><o:p>&nbsp;</o:p></span></p>
    </td>
    <td style=3D'mso-cell-special:placeholder;border:none;padding:0cm 0cm 0=
cm 0cm'
    width=3D"0%"><p class=3D'MsoNormal'>&nbsp;</td>
   </tr>
   <tr style=3D'mso-yfti-irow:2;mso-row-margin-right:.06%'>
    <td width=3D"99%" colspan=3D2 style=3D'width:99.5%;background:white;pad=
ding:12.75pt 12.75pt 12.75pt 12.75pt'>
    <p><b><span lang=3DDE style=3D'font-size:10.0pt;font-family:Verdana;col=
or:#CC0000;
    mso-ansi-language:DE'>Ausserdem auf den Sites <a
    href=3D"http://www.metamanagementgroup.com/"><span style=3D'color:#CC00=
00'>www.metamanagementgroup.com</span></a>
    und <a href=3D"http://www.bbrt.org/"><span style=3D'color:#CC0000'>www.=
bbrt.org</span></a>:
    </span></b><span lang=3DDE style=3D'color:#CC0000;mso-ansi-language:DE'=
><o:p></o:p></span></p>
    <table class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D=
0 width=3D566
     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:314.45pt'>
      <td width=3D"33%" valign=3Dtop style=3D'width:33.0%;background:#DDDDD=
D;
      padding:9.0pt 9.0pt 9.0pt 9.0pt;height:314.45pt'>
      <p><b><span lang=3DDE style=3D'font-size:10.0pt;font-family:Verdana;
      mso-ansi-language:DE'>Probekapitel: </span></b><span lang=3DDE
      style=3D'font-size:10.0pt;font-family:Verdana;mso-ansi-language:DE'><a
      href=3D"http://www.metamanagementgroup.com/beyondbudgetingbetterbudge=
ting.asp">&quot;Vorschl&auml;ge
      f&uuml;r die Umsetzung: Stakeholder &uuml;berzeugen und den Wandel re=
alisieren&quot;</a>
      &#8211; Probeabschnitt aus dem Buch <i>Beyond Budgeting, Better Budge=
ting</i>
      zum Gratis-Download. <br>
      Auf dieser Seite mit Materialien zum Buch finden Sie auch zusaetzliche
      Artikel, Rezensionen und den Zugang zu einer umfangreichen Link-Liste
      fuer ihre Recherche. <br>
      <a
      href=3D"http://www.metamanagementgroup.com/beyondbudgetingbetterbudge=
ting.asp">Zum
      Begleiter-Site zum Buch</a> <o:p></o:p></span></p>
      <p><span lang=3DDE style=3D'font-size:10.0pt;font-family:Verdana;mso-=
ansi-language:
      DE'>Weitere Infos zum Buch: <a
      href=3D"http://www.metamanagementgroup.com/buch1.asp">hier</a>.<o:p><=
/o:p></span></p>
      </td>
      <td width=3D"34%" valign=3Dtop style=3D'width:34.0%;background:#EEEEE=
E;
      padding:9.0pt 9.0pt 9.0pt 9.0pt;height:314.45pt'>
      <p><b><span lang=3DDE style=3D'font-size:10.0pt;font-family:Verdana;
      mso-ansi-language:DE'>BBRT Online-Diagnosetool:</span></b><span lang=
=3DDE
      style=3D'font-size:10.0pt;font-family:Verdana;mso-ansi-language:DE'><=
br>
      Auf dem Site des BBRT steht ein praktisches <a
      href=3D"http://www.beyondbudgeting.org/">online-Diagnosetool</a> zur
      Verfuegung. Es soll Organisationen helfen, einen ersten konkreten Sch=
ritt
      zur Selbstanalyse des eigenen Steuerungs-Modells zu machen, im Vergle=
ich
      zu den Steuerungsprinzipien des Beyond Budgeting-Modells. Eine schnel=
le
      und einfache Art um (1) Staerken/Schwaechen des eigenen
      Steuerungs-Modells zu erkennen und (2) den Grad des notwendigen Wande=
ls
      abzuschaetzen. Die Nutzung der <a href=3D"http://www.beyondbudgeting.=
org/">Basisversion</a>
      dieses Tools ist kostenlos.</span><span lang=3DDE style=3D'font-size:=
10.0pt;
      mso-bidi-font-size:12.0pt;mso-ansi-language:DE'><o:p></o:p></span></p>
      </td>
      <td width=3D"33%" valign=3Dtop style=3D'width:33.0%;background:#DDDDD=
D;
      padding:9.0pt 9.0pt 9.0pt 9.0pt;height:314.45pt'>
      <p><b><span lang=3DDE style=3D'font-size:10.0pt;font-family:Verdana;
      mso-ansi-language:DE'>Interview &amp; Positionspapier:<br>
      </span></b><span lang=3DDE style=3D'font-size:10.0pt;font-family:Verd=
ana;
      mso-ansi-language:DE'>Lesen sie unser Positionspapier vom Mai: <a
      href=3D"http://www.metamanagementgroup.com/pdf/InterviewApr2004-1.pdf=
">&#8220;Beyond
      Budgeting bedeutet den Abschied von der Kommando- und
      Kontroll-Kultur&#8221;</a>. <o:p></o:p></span></p>
      <p><b><span lang=3DDE style=3D'font-size:10.0pt;font-family:Verdana;
      mso-ansi-language:DE'>Agenda:</span></b><span lang=3DDE style=3D'font=
-size:
      10.0pt;font-family:Verdana;mso-ansi-language:DE'><br>
      Unseren regelmaessig aktualisierten Terminkalender zu kommenden
      Veranstaltungen und Vortraegen zu Beyond Budgeting und verwandten The=
men
      finden Sie <a href=3D"http://www.metamanagementgroup.com/agenda.asp">=
hier</a>.
      </span><span lang=3DDE style=3D'font-size:10.0pt;mso-bidi-font-size:1=
2.0pt;
      mso-ansi-language:DE'><o:p></o:p></span></p>
      </td>
     </tr>
    </table>
    <p class=3DMsoNormal><span lang=3DDE style=3D'font-family:"Arial Unicod=
e MS";
    color:black;mso-ansi-language:DE'><o:p></o:p></span></p>
    </td>
    <td style=3D'mso-cell-special:placeholder;border:none;padding:0cm 0cm 0=
cm 0cm'
    width=3D"0%"><p class=3D'MsoNormal'>&nbsp;</td>
   </tr>
   <tr style=3D'mso-yfti-irow:3;height:95.45pt;mso-row-margin-right:.06%'>
    <td width=3D"99%" colspan=3D2 style=3D'width:99.5%;background:white;pad=
ding:12.75pt 12.75pt 12.75pt 12.75pt;
    height:95.45pt'>
    <p><b><span lang=3DDE style=3D'font-size:10.0pt;font-family:Verdana;col=
or:#CC0000;
    mso-ansi-language:DE'>Service</span></b><span lang=3DDE style=3D'color:=
#CC0000;
    mso-ansi-language:DE'><o:p></o:p></span></p>
    <p><span lang=3DDE style=3D'font-size:7.5pt;font-family:Verdana;mso-bid=
i-font-family:
    Arial;mso-ansi-language:DE'>Teilen sie die Tipps und Informationen aus =
dem
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    DE'>Fragen? Kritik? Kommentare und Anregungen zum Inhalt? Sie brauchen =
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