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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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-bidi-font-size:
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o:p></span></i></b></p>
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  style=3D'font-size:18.0pt;font-family:Verdana;color:#2C0000;mso-ansi-lang=
uage:
  EN-US'><span style=3D'mso-spacerun:yes'>&nbsp;</span>Beyond Budgeting
  Newsletter<o:p></o:p></span></b></p>
  <p class=3DMsoNormal align=3Dright style=3D'text-align:right'><span lang=
=3DDE
  style=3D'font-size:10.0pt;font-family:Verdana;color:white;mso-ansi-langua=
ge:
  DE;mso-bidi-font-weight:bold'><a href=3D"http://www.metamanagementgroup.co=
m/"><span
  lang=3DEN-US style=3D'color:white;mso-ansi-language:EN-US'>Newsletter</sp=
an><b><span
  lang=3DEN-US style=3D'font-size:18.0pt;color:white;mso-ansi-language:EN-U=
S'>
  Jan/05</span></b></a></span><u><span lang=3DEN-US style=3D'color:white;
  mso-ansi-language:EN-US'><br>
  </span></u><span class=3DMsoHyperlink><span lang=3DDE style=3D'font-size:=
10.0pt;
  font-family:Verdana;color:white;mso-ansi-language:DE;mso-bidi-font-weight:
  bold'><a href=3D"http://www.metamanagementgroup.com/"><span lang=3DEN-US
  style=3D'color:white;mso-ansi-language:EN-US'>Special <span class=3DSpell=
E>zur</span>
  BBRT-<span class=3DSpellE>Konferenz</span> &#8220;HBR World Forum&#8221;,
  S&atilde;o Paulo</span></a></span></span><span class=3DMsoHyperlink><span
  lang=3DEN-US style=3D'font-size:10.0pt;color:white;mso-ansi-language:EN-U=
S'><o:p></o:p></span></span></p>
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ng=3DEN-US
  style=3D'font-size:6.0pt;font-family:Verdana;color:white;mso-ansi-languag=
e:
  EN-US'><span style=3D'mso-spacerun:yes'>&nbsp;</span></span></b><span
  lang=3DEN-US style=3D'font-size:6.0pt;mso-ansi-language:EN-US'><o:p></o:p=
></span></p>
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 </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'>Januar 2005 | News, Material und Events zum Managem=
ent <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:1219.35pt;
    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:1219.35pt'>
    <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'>Mit der Gr&uuml;ndung des Beyond Budgeting Round Table (BBRT) f&uum=
l;r
    Brasilien und S&uuml;damerika konnte das BBRT-Netzwerk Ende vergangenen=
 Jahres
    seine Aktivit&auml;ten auf eine weitere wichtige Wirtschaftsregion
    ausweiten: Lateinamerika. <o:p></o:p></span></p>
    <p><span lang=3DDE style=3D'font-size:10.0pt;font-family:Verdana;mso-an=
si-language:
    DE'>Dem Gr&uuml;ndungstreffen des BBRT f&uuml;r Brasilien im November g=
ing
    zudem eine zweit&auml;gige Konferenz voraus &#8211; das &#8222;HBR World
    Forum: Beyond Budgeting &amp; the Performance Revolution&#8220;,
    veranstaltet vom BBRT in Zusammenarbeit mit der angesehenen
    Wirtschaftszeitschrift Harvard Business Review. Dieser Newsletter ist a=
ls
    &#8222;Spezialausgabe&#8220; vor allem den Berichten von dieser Konfere=
nz
    gewidmet.<o:p></o:p></span></p>
    <p><span lang=3DDE style=3D'font-size:10.0pt;font-family:Verdana;mso-an=
si-language:
    DE'>Lesen sie:<o:p></o:p></span></p>
    <p style=3D'margin-left:36.0pt;text-indent:-18.0pt;mso-list:l0 level1 l=
fo2;
    tab-stops:list 36.0pt'><![if !supportLists]><span lang=3DDE style=3D'fo=
nt-size:
    10.0pt;font-family:Symbol;mso-fareast-font-family:Symbol;mso-bidi-font-=
family:
    Symbol;mso-ansi-language:DE'><span style=3D'mso-list:Ignore'>&middot;<s=
pan
    style=3D'font:7.0pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;
    </span></span></span><![endif]><span lang=3DDE style=3D'font-size:10.0p=
t;
    font-family:Verdana;mso-ansi-language:DE'>Unser Positionspapier mit ein=
er
    Zusammenfassung der <a
    href=3D"http://www.metamanagementgroup.com/pdf/BBRT-Konferenz2004BR.pdf=
">Highlights</a>
    der Konferenz<br style=3D'mso-special-character:line-break'>
    <![if !supportLineBreakNewLine]><br style=3D'mso-special-character:line=
-break'>
    <![endif]><o:p></o:p></span></p>
    <p style=3D'margin-left:36.0pt;text-indent:-18.0pt;mso-list:l0 level1 l=
fo2;
    tab-stops:list 36.0pt'><![if !supportLists]><span lang=3DDE style=3D'fo=
nt-size:
    10.0pt;font-family:Symbol;mso-fareast-font-family:Symbol;mso-bidi-font-=
family:
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pan
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bsp;&nbsp;&nbsp;
    </span></span></span><![endif]><span lang=3DDE style=3D'font-size:10.0p=
t;
    font-family:Verdana;mso-ansi-language:DE'>Die vollst&auml;ndigen Slides=
 der
    einf&uuml;hrenden <a
    href=3D"http://www.metamanagementgroup.com/pdf/2004-11-24%20Robin%20Fra=
ser.pdf">Keynote-Pr&auml;sentation
    von Robin Fraser</a> (BBRT) zur Er&ouml;ffnung des ersten Konferenztags=
<br
    style=3D'mso-special-character:line-break'>
    <![if !supportLineBreakNewLine]><br style=3D'mso-special-character:line=
-break'>
    <![endif]><o:p></o:p></span></p>
    <p style=3D'margin-left:36.0pt;text-indent:-18.0pt;mso-list:l0 level1 l=
fo2;
    tab-stops:list 36.0pt'><![if !supportLists]><span lang=3DDE style=3D'fo=
nt-size:
    10.0pt;font-family:Symbol;mso-fareast-font-family:Symbol;mso-bidi-font-=
family:
    Symbol;mso-ansi-language:DE'><span style=3D'mso-list:Ignore'>&middot;<s=
pan
    style=3D'font:7.0pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;
    </span></span></span><![endif]><span lang=3DDE style=3D'font-size:10.0p=
t;
    font-family:Verdana;mso-ansi-language:DE'>Die Notizen auf unserem <a
    href=3D"http://www.metamanagementgroup.com/blog.asp">Blog</a> mit zahlr=
eichen
    Fotos von der Konferenz<o:p></o:p></span></p>
    <p><span lang=3DDE style=3D'font-size:10.0pt;font-family:Verdana;mso-an=
si-language:
    DE'>Wir m&ouml;chten diese Ausgabe des Newsletters nutzen, um ihnen all=
en
    ein erfolgreiches neues Jahr voller Transformationen zu w&uuml;nschen, =
die
    sie nach jenseits des Konventionellen f&uuml;hren m&ouml;gen!<o:p></o:p=
></span></p>
    <p><span lang=3DDE style=3D'font-size:10.0pt;font-family:Verdana;mso-an=
si-language:
    DE'>Wir freuen uns auf ihre Anregungen und Feedback in 2005.<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 Gr&uuml;ssen,<br>
    Niels Pfl&auml;ging <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: <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 w&uuml;sste keinen einzigen der
    Management- und Accounting-Skandale der letzten Jahre zu nennen, der ni=
cht
    in irgendeiner Form mit der Existenz </span></i><span lang=3DDE
    style=3D'font-size:10.0pt;font-family:Verdana;mso-ansi-language:DE;
    mso-bidi-font-weight:bold;mso-bidi-font-style:italic'>fixierter
    Leistungsvereinbarungen<i> in jenen Organisationen zu tun gehabt
    h&auml;tte.&#8220;<o:p></o:p></i></span></p>
    <p align=3Dright style=3D'text-align:right'><i><span lang=3DEN-US
    style=3D'font-size:10.0pt;font-family:Verdana;mso-ansi-language:EN-US;
    mso-bidi-font-weight:bold'>Steve Morlidge, Change Leader Dynamic
    Performance Management, Unilever</span></i><span lang=3DEN-US
    style=3D'font-size:10.0pt;font-family:Verdana;mso-ansi-language:EN-US'>=
<o:p></o:p></span></p>
    </td>
    <td width=3D"46%" valign=3Dtop style=3D'width:46.92%;background:white;p=
adding:
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    <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>
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      <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 <br>
      in S&atilde;o Paulo<o:p></o:p></span></b></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 Pfl&auml;ging</span></b><span lang=3DDE style=3D'font-size:=
10.0pt;
      font-family:Verdana;color:black;mso-ansi-language:DE'><br>
      MetaManagement Group/<br>
      BBRT S&uuml;damerika</span><b><span lang=3DDE style=3D'font-size:8.0p=
t;
      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-Konferenz2004BR.p=
df">Bericht:
      &#8222;Highlights der 1. Beyond Budgeting-Konferenz in
      Lateinamerika&#8221;, November 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'>140 Man=
ager
      aus ganz Brasilien nahmen Ende November in S&atilde;o Paulo an der
      2-t&auml;gigen Konferenz unter dem Titel &#8222;HBR World Forum: Beyo=
nd
      Budgeting &amp; the Performance Revolution&#8220; teil. Zu den
      internationalen Referenten der in Zusammenarbeit von Harvard Business
      Review, BBRT und der f&uuml;hrenden brasilianischen Wirtschaftszeitung
      organisierten Konferenz z&auml;hlten Robin Fraser, (Direktor des BBRT=
),
      Lennart Francke (CFO, Svenska Handelsbanken/ Schweden), Adrian Poffley
      (Manager Strategy-Finance-Risk, Weltbank/USA) und Steve Morlidge (Cha=
nge
      Leader Dynamic Performance Management, Unilever/England). Erg&auml;nzt
      wurde die Riege der Referenten durch </span></a><st1:PersonName><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'>Fanny</span>=
</span></st1:PersonName><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'> Schwarz
      (Direktorin Consulting von Symnetics/BSCol Lateinamerika), Silvio
      Genesini (Pr&auml;sident von Oracle Brasilien) und Niels Pfl&auml;ging
      (Direktor S&uuml;damerika des BBRT). [...] </span></span><a
      href=3D"http://www.metamanagementgroup.com/pdf/BBRT-Konferenz2004BR.p=
df"><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'><b style=3D'mso-bidi-font-weight:nor=
mal'><span
      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 lang=3DDE><o:p></o:p></span></s=
pan></b></span></p>
      <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;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>&nbsp;</o:p></span></b></span></p>
      <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;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'>Lesen sie mehr &uuml;ber diese Konfere=
nz! </span></b></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'>Auf dem Blog der MetaManagement Group
      finden sich zahlreiche Fotos von dieser Veranstaltung. </span></span>=
<a
      href=3D"http://www.metamanagementgroup.com/blog.asp"><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'>Hier den Blog einsehen!</span></span></a><span style=3D'mso-a=
nsi-language:
      DE'> <span lang=3DDE><o:p></o:p></span></span></p>
      </td>
     </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 colspan=3D3 style=3D'width:192.5pt;background:#DAC3AA;
      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'>Pr&auml;sentation <o:p></o:=
p></span></b></p>
      <p class=3DMsoNormal><b><span lang=3DDE style=3D'font-size:10.0pt;fon=
t-family:
      Verdana;color:black;mso-ansi-language:DE'>&#8220;High Performance&#82=
20;<o:p></o:p></span></b></p>
      </td>
     </tr>
     <tr style=3D'mso-yfti-irow:1;page-break-inside:avoid'>
      <td width=3D257 colspan=3D3 valign=3Dtop style=3D'width:192.5pt;paddi=
ng:0cm 0cm 0cm 0cm'>
      <p class=3DMsoNormal style=3D'margin-top:0cm;margin-right:0cm;margin-=
bottom:
      12.0pt;margin-left:2.85pt'><b style=3D'mso-bidi-font-weight:normal'><=
span
      lang=3DEN-US style=3D'font-size:10.0pt;font-family:Verdana;color:blac=
k;
      mso-ansi-language:EN-US'>Robin Fraser</span></b><span lang=3DEN-US
      style=3D'font-size:10.0pt;font-family:Verdana;color:black;mso-ansi-la=
nguage:
      EN-US'><br>
      International Director, BBRT<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 style=3D'mso-bidi-font-weight:normal'><=
span
      lang=3DEN-US style=3D'font-size:8.0pt;font-family:Verdana;color:black;
      mso-ansi-language:EN-US'><a
      href=3D"http://www.metamanagementgroup.com/pdf/2004-11-24%20Robin%20F=
raser.pdf"><span
      style=3D'mso-spacerun:yes'>&nbsp;</span>&#8222;High Performance &#821=
1; A management
      model for the 21st century&#8220;, <br>
      <span class=3DSpellE>Pr&auml;sentation</span> <span class=3DSpellE>vo=
m</span>
      HBR World Forum (1.5MB)</a><o:p></o:p></span></b></p>
      </td>
     </tr>
     <tr style=3D'mso-yfti-irow:2;height:4.0pt'>
      <td width=3D293 colspan=3D4 valign=3Dtop style=3D'width:219.6pt;paddi=
ng:0cm 0cm 0cm 0cm;
      height:4.0pt'>
      <p class=3DMsoNormal><span lang=3DDE style=3D'font-size:7.5pt;font-fa=
mily:Verdana;
      color:#666633;mso-ansi-language:DE'>Slides zum Impulsvortrag von Robin
      Fraser von der Konferenz &#8222;HBR World Forum: Beyond Budgeting &am=
p;
      the Performance Revolution&#8220;. Die Konferenz, veranstaltet von
      Harvard Business Review, BBRT und der Wirtschaftszeitung Valor, fand =
Ende
      November in S&atilde;o Paulo statt. Der Vortrag wurde am 24. November=
 in
      englischer Sprache gehalten. <a
      href=3D"http://www.metamanagementgroup.com/pdf/2004-11-24%20Robin%20F=
raser.pdf">Hier
      die Slides zum Vortrag ansehen!</a><o:p></o:p></span></p>
      <p class=3DMsoNormal><span lang=3DDE style=3D'font-size:7.5pt;font-fa=
mily:Verdana;
      color:#666633;mso-ansi-language:DE'><o:p>&nbsp;</o:p></span></p>
      <p class=3DMsoNormal><span lang=3DDE style=3D'font-size:7.5pt;font-fa=
mily:Verdana;
      color:#666633;mso-ansi-language:DE'><o:p>&nbsp;</o:p></span></p>
      </td>
     </tr>
     <tr style=3D'mso-yfti-irow:3;page-break-inside:avoid;mso-row-margin-ri=
ght:
      .35pt'>
      <td width=3D252 colspan=3D2 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'>Kommende Veranstaltungen zu
      Beyond Budgeting<o:p></o:p></span></b></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>
      <td style=3D'mso-cell-special:placeholder;border:none;padding:0cm 0cm=
 0cm 0cm'
      width=3D0><p class=3D'MsoNormal'>&nbsp;</td>
     </tr>
     <tr style=3D'mso-yfti-irow:4;mso-yfti-lastrow:yes;page-break-inside:av=
oid;
      height:276.75pt;mso-row-margin-right:.35pt'>
      <td width=3D252 colspan=3D2 valign=3Dtop style=3D'width:189.1pt;paddi=
ng:0cm 0cm 0cm 0cm;
      height:276.75pt'>
      <p class=3DMsoNormal style=3D'margin-bottom:12.0pt'><span lang=3DDE
      style=3D'font-size:10.0pt;font-family:Verdana;mso-bidi-font-family:Ta=
homa;
      color:black;mso-ansi-language:DE;mso-bidi-font-weight:bold'>-
      Impulsvortrag &quot;Beyond Budgeting - Besser steuern ohne
      Budgets&quot;,<span style=3D'mso-spacerun:yes'>&nbsp; </span>Warburg.=
 </span><span
      lang=3DDE style=3D'font-size:7.5pt;font-family:Verdana;mso-bidi-font-=
family:
      Tahoma;color:#666633;mso-ansi-language:DE'>Impulsvortrag von Niels
      Pfl&auml;ging beim Kick-off Meeting des Netzwerks &quot;DREI PLUS
      DREI&quot;. <span style=3D'mso-bidi-font-weight:bold'>29. Januar 2005=
, </span>Warburg
      (Niedersachsen). Veranstalter: </span><u><span lang=3DDE style=3D'fon=
t-size:
      7.5pt;font-family:Verdana;mso-bidi-font-family:Tahoma;color:black;
      mso-ansi-language:DE'><a href=3D"http://www.360grad.net">360&deg; -
      Kompetenznetzwerk Organization Studies</a></span></u><span lang=3DDE
      style=3D'font-size:8.5pt;font-family:Verdana;mso-bidi-font-family:Tah=
oma;
      color:black;mso-ansi-language:DE'><br>
      </span><span lang=3DDE style=3D'font-size:8.5pt;font-family:Verdana;
      mso-bidi-font-family:Tahoma;color:#333333;mso-ansi-language:DE'><br>
      - </span><span lang=3DDE style=3D'font-size:10.0pt;font-family:Verdan=
a;
      mso-bidi-font-family:Tahoma;color:black;mso-ansi-language:DE;mso-bidi=
-font-weight:
      bold'>Workshop &quot;Die Macht relativer Ziele: Besser managen nach
      Beyond Budgeting-Prinzipien&quot;, M&uuml;nchen. </span><span lang=3D=
DE
      style=3D'font-size:7.5pt;font-family:Verdana;mso-bidi-font-family:Tah=
oma;
      color:#666633;mso-ansi-language:DE'>Impulsvortrag und Workshop mit Ni=
els
      Pfl&auml;ging auf dem<span style=3D'mso-spacerun:yes'>&nbsp; </span><=
span
      style=3D'mso-bidi-font-weight:bold'>Controller Congress 2005</span>, =
im
      Themenzentrum D: <i>Wie geht's weiter? &#8211; Paradigmenwechsel im
      Controlling</i> (Leitung: Dr. </span><st1:PersonName><span lang=3DDE
       style=3D'font-size:7.5pt;font-family:Verdana;mso-bidi-font-family:Ta=
homa;
       color:#666633;mso-ansi-language:DE'>Walter Schmidt</span></st1:Perso=
nName><span
      lang=3DDE style=3D'font-size:7.5pt;font-family:Verdana;mso-bidi-font-=
family:
      Tahoma;color:#666633;mso-ansi-language:DE'>). 9. Mai 2005,
      M&uuml;nchen-Bogenhausen. Veranstalter: Internationaler Controller
      Verein. <span style=3D'mso-bidi-font-weight:bold'><a
      href=3D"http://www.controllerverein.com/_cmsdata/_cache/cms_289.html"=
>Kongress-Agenda
      und Anmeldung online</a></span></span><span lang=3DDE style=3D'font-s=
ize:
      7.5pt;font-family:Verdana;mso-bidi-font-family:Tahoma;color:#333333;
      mso-ansi-language:DE'> <br>
      <br>
      - </span><span lang=3DDE style=3D'font-size:10.0pt;font-family:Verdan=
a;
      mso-bidi-font-family:Tahoma;color:black;mso-ansi-language:DE;mso-bidi=
-font-weight:
      bold'>Workshop: &quot;Beyond Budgeting, Better Budgeting&quot;,
      Wien.<span style=3D'mso-spacerun:yes'>&nbsp; </span></span><span lang=
=3DDE
      style=3D'font-size:7.5pt;font-family:Verdana;mso-bidi-font-family:Tah=
oma;
      color:#666633;mso-ansi-language:DE'>Networkingevent &amp; Workshop mit
      Niels Pfl&auml;ging (BBRT), S&ouml;ren Buschmann (Dieter Strametz &am=
p;
      Partner) und </span><st1:PersonName><span lang=3DDE style=3D'font-siz=
e:7.5pt;
       font-family:Verdana;mso-bidi-font-family:Tahoma;color:#666633;
       mso-ansi-language:DE'>Andreas Luger</span></st1:PersonName><span
      lang=3DDE style=3D'font-size:7.5pt;font-family:Verdana;mso-bidi-font-=
family:
      Tahoma;color:#666633;mso-ansi-language:DE'> (Harrer &amp; Partner). <=
span
      style=3D'mso-bidi-font-weight:bold'>12. Mai 2005, Wien. </span>Verans=
talter:</span><span
      lang=3DDE style=3D'font-size:7.5pt;font-family:Verdana;mso-bidi-font-=
family:
      Tahoma;color:#333333;mso-ansi-language:DE'> <a
      href=3D"http://www.hpartner.at">Harrer &amp; Partner Unternehmensbera=
tung</a>.
      </span><span lang=3DDE style=3D'font-size:7.5pt;font-family:Verdana;
      mso-bidi-font-family:Tahoma;color:#666633;mso-ansi-language:DE'>Nahere
      Informationen zu diesem Event demn&auml;chst an dieser Stelle.</span>=
<span
      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:#666=
633;
      mso-ansi-language:DE'><o:p></o:p></span></p>
      </td>
      <td style=3D'mso-cell-special:placeholder;border:none;padding:0cm 0cm=
 0cm 0cm'
      width=3D0><p class=3D'MsoNormal'>&nbsp;</td>
     </tr>
     <![if !supportMisalignedColumns]>
     <tr height=3D0>
      <td width=3D36 style=3D'border:none'></td>
      <td width=3D216 style=3D'border:none'></td>
      <td width=3D40 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 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:#DAC3AA;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 <o:p></o:p></span></b></p>
      </td>
     </tr>
     <tr style=3D'mso-yfti-irow:1;page-break-inside:avoid;height:139.15pt'>
      <td width=3D257 valign=3Dtop style=3D'width:192.5pt;padding:0cm 0cm 0=
cm 0cm;
      height:139.15pt'>
      <p class=3DMsoNormal style=3D'margin-top:0cm;margin-right:0cm;margin-=
bottom:
      12.0pt;margin-left:2.85pt'><span lang=3DEN-US style=3D'font-size:10.0=
pt;
      font-family:Verdana;mso-fareast-font-family:"Arial Unicode MS";
      mso-bidi-font-family:"Arial Unicode MS";color:black;mso-ansi-language:
      EN-US'>- &#8220;Confronting Reality &#8211; Doing What Matters to Get
      Things Right&#8221;, von Larry <span class=3DSpellE>Bossidy</span> un=
d Ram <span
      class=3DSpellE>Charan</span>.</span><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 lang=3DDE style=3D'fo=
nt-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'>Der aktuelle Business-Bestseller in
      England und den USA wurde von der Zeitschrift
      &#8220;strategy+business&#8221; unl&auml;ngst zu einem der besten
      Strategie-B&uuml;cher des Jahres 2004 ernannt. Nicht ganz zu Unrecht,=
 wie
      wir meinen. Die Autoren diskutieren in ihrem zweiten gemeinsamen Buch=
 -
      nach: &#8222;Execution&#8220; (deutsch: &#8222;Managen heisst
      machen&#8220;, Redline 2003) - eine groessere Anzahl von Fallbeispiel=
en
      von Unternehmen, die sich an ihre Umwelt in spezifischen Situationen =
gut
      (oder weniger gut) angepasst haben. Sie stellen ein interessantes und
      recht einfaches Denkmodell vor, mit dessen Hilfe der Strategieprozess
      strukturiert werden kann und den sie einfach &#8220;Business Model&#8=
221;
      nennen. Das Modell integriert die Sicht der finanziellen Ziele, der
      externen Umwelt und der internen Prozesse in einem iterativen Prozess=
 der
      Reflexion und Verfeinerung, um &#8211; eben: - die Realit&auml;t bess=
er
      zu &#8222;konfrontieren&#8220;. Ein gut strukturiertes, inspirierendes
      und sehr lesbares Buch. Gr&ouml;sstes Manko des Werks: Bossidys und
      Charans anscheinend unbeirrbarer Glauben an &#8222;heroisches
      Management&#8220;. </span><u><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'><a
      href=3D"http://www.amazon.de/exec/obidos/ASIN/1400050847/nielspflaegi=
n-21">Crown
      Business, 2004, ca, EUR 23,50.</a></span></u><i style=3D'mso-bidi-fon=
t-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:"Aria=
l Unicode MS";
      color:#666633;mso-ansi-language:DE'><o:p></o:p></span></i></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'>- &#8222;Leading
      Change&#8220;, von John Kotter. </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'>Dies ist kein neues Buch. Jedoch eins, das (wieder) zu lesen sich
      lohnt f&uuml;r alle diejenigen , die sich in irgendeiner Form mit der
      Implementierung <span style=3D'mso-spacerun:yes'>&nbsp;</span>von Bey=
ond
      Budgeting befassen. Dies ist ein wunderbarer, &auml;usserst reichhalt=
iger
      und klarer Leitfaden daf&uuml;r, wie Change Management im Zusammenhang
      mit Beyond Budgeting gestaltet werden sollte, um transformationalen
      Wandel zu erzielen.</span><span lang=3DDE style=3D'font-size:7.5pt;
      font-family:Verdana;color:#666633;mso-ansi-language:DE'> <a
      href=3D"http://www.amazon.de/exec/obidos/ASIN/0875847471/nielspflaegi=
n-21">Harvard
      Business School Press 1996, ca. EUR 21,50 </a><span
      style=3D'mso-spacerun:yes'>&nbsp;</span><o:p></o:p></span></p>
      </td>
     </tr>
     <tr style=3D'mso-yfti-irow:2;mso-yfti-lastrow:yes'>
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ng:0cm 0cm 0cm 0cm'>
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mily:Verdana;
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cm 0cm'
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w-margin-right:
    .06%'>
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t 12.75pt 12.75pt 12.75pt;
    height:1.0pt'>
    <p class=3DMsoNormal><span lang=3DDE style=3D'font-size:7.5pt;font-fami=
ly:Verdana;
    color:#666633;mso-ansi-language:DE'><a
    href=3D"http://www.metamanagementgroup.com/beyondbudgetingbetterbudgeti=
ng.asp"><span
    style=3D'color:#666633'>Lesen sie hier fr&uuml;here Ausgaben <br>
    dieses Email-Newsletters</span></a><o:p></o:p></span></p>
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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
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t 9.0pt 9.0pt'>
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      <td width=3D"33%" valign=3Dtop style=3D'width:33.0%;background:#DDDDD=
D;
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      <p><b><span lang=3DDE style=3D'font-size:10.0pt;font-family:Verdana;
      mso-ansi-language:DE'>Probekapitel: </span></b><span lang=3DDE
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      href=3D"http://www.metamanagementgroup.com/beyondbudgetingbetterbudge=
ting.asp">&quot;Vorschl&auml;ge
      f&uuml;r die Umsetzung: Stakeholder &uuml;berzeugen und den Wandel
      realisieren&quot;</a> &#8211; Probeabschnitt aus dem Buch <i>Beyond
      Budgeting, Better Budgeting</i> zum Gratis-Download. <br>
      Auf dieser Seite mit Materialien zum Buch finden Sie auch
      zus&auml;tzliche Artikel, Rezensionen und den Zugang zu einer
      umfangreichen Link-Liste f&uuml;r ihre Recherche. <br>
      <a
      href=3D"http://www.metamanagementgroup.com/beyondbudgetingbetterbudge=
ting.asp">Zum
      Begleiter-Site zum Buch</a>. Weitere Infos zum Buch <a
      href=3D"http://www.metamanagementgroup.com/buch1.asp">hier</a>. <o:p>=
</o:p></span></p>
      <p><span lang=3DDE style=3D'font-size:8.0pt;font-family:Verdana;mso-a=
nsi-language:
      DE'>Dieses und andere Produkte kaufen: siehe unseren <a
      href=3D"http://www.metamanagementgroup.com/products.asp">Online-Shop<=
/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:233.6pt'>
      <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:8.0pt;font-family:Verdana;mso-ansi-language:DE'><b=
r>
      Auf dem Site des BBRT steht ein praktisches <a
      href=3D"http://www.beyondbudgeting.org/">online-Diagnosetool</a> zur
      Verf&uuml;gung. Es soll Organisationen helfen, einen ersten konkreten=
 Schritt
      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) St&auml;rken/Schw&auml;chen des eigenen
      Steuerungs-Modells zu erkennen und (2) den Grad des notwendigen Wande=
ls
      abzusch&auml;tzen. Die Nutzung der <a
      href=3D"http://www.beyondbudgeting.org/">Basisversion</a> dieses Tool=
s ist
      kostenlos.</span><span lang=3DDE style=3D'font-size:8.0pt;mso-ansi-la=
nguage:
      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:233.6pt'>
      <p><b><span lang=3DDE style=3D'font-size:10.0pt;font-family:Verdana;
      mso-ansi-language:DE'>Interview &amp; Positionspapier:</span></b><b><=
span
      lang=3DDE style=3D'font-size:8.0pt;font-family:Verdana;mso-ansi-langu=
age:
      DE'><br>
      </span></b><span lang=3DDE style=3D'font-size:8.0pt;font-family:Verda=
na;
      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>. Und den Bericht von der <a
      href=3D"http://www.metamanagementgroup.com/pdf/BBRT-Konferenz2004.pdf=
">2.
      Jahres-Konferenz des BBRT in Toronto</a>, Kanada.<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:
      8.0pt;font-family:Verdana;mso-ansi-language:DE'><br>
      Unseren regelm&auml;ssig aktualisierten Terminkalender zu kommenden
      Veranstaltungen und Vortr&auml;gen zu Beyond Budgeting und verwandten
      Themen finden Sie <a href=3D"http://www.metamanagementgroup.com/agend=
a.asp">hier</a>.
      </span><span lang=3DDE style=3D'font-size:8.0pt;mso-ansi-language:DE'=
><o:p></o:p></span></p>
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ding:12.75pt 12.75pt 12.75pt 12.75pt;
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    <p><b><span lang=3DDE style=3D'font-size:10.0pt;font-family:Verdana;col=
or:#CC0000;
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#CC0000;
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    <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
    Beyond Budgeting Newsletter mit einem Freund oder Kollegen: Leiten sie
    diese Nachricht an jemanden weiter! Wenn das Gelesene diesem jemand
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</a>
    m&ouml;glich. Die Bestellung des Newsletters ist absolut kostenlos. </s=
pan><span
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e:DE'><o:p></o:p></span></p>
    <p><span lang=3DDE style=3D'font-size:7.5pt;font-family:Verdana;mso-ans=
i-language:
    DE'>Fragen? Kritik? Kommentare und Anregungen zum Inhalt? Sie brauchen =
nur
    auf diesen Newsletter zu antworten, um mit Niels Pfl&auml;ging Kontakt
    aufzunehmen.<o:p></o:p></span></p>
    <p><span lang=3DDE style=3D'font-size:7.5pt;font-family:Verdana;mso-ans=
i-language:
    DE'>Diese Email ging ihnen zu, weil Sie (1) diesen Newsletter bestellt
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p></o:p></span></p>
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cm 0cm'
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ding:9.0pt 12.75pt 9.0pt 12.75pt'>
    <p align=3Dcenter style=3D'text-align:center'><span lang=3DDE style=3D'=
font-size:
    7.5pt;font-family:Verdana;mso-ansi-language:DE'>Besuchen Sie <a
    href=3D"http://www.metamanagementgroup.com/">www.metamanagementgroup.co=
m</a> </span><span
    lang=3DDE style=3D'mso-ansi-language:DE'><br>
    </span><span lang=3DDE style=3D'font-size:7.5pt;font-family:Verdana;col=
or:windowtext;
    mso-ansi-language:DE'>&copy; Copyright 2005 Niels Pfl&auml;ging</span><=
span
    lang=3DDE style=3D'mso-ansi-language:DE'><o:p></o:p></span></p>
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