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<title>Beyond Budgeting no Brasil - Newsletter</title>
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  <o:Subject>Beyond Budgeting Newsletter</o:Subject>
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<table class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 wi=
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 style=3D'width:450.0pt;mso-cellspacing:0cm;mso-padding-alt:0cm 0cm 0cm 0cm=
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m:
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75pt;
  mso-border-right-alt:solid #CCCCCC .75pt;background:#FF9900;padding:.75pt=
 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'><b><i><span style=3D'font-size:2.0pt;mso-bidi-font=
-size:
  12.0pt;font-family:Verdana;color:#340395'><o:p>&nbsp;</o:p></span></i></b=
></p>
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ze:18.0pt;
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uage:
  EN-US'><span style=3D'mso-spacerun:yes'>&nbsp;</span></span></b><b><span
  lang=3DEN-US style=3D'font-size:18.0pt;font-family:Verdana;color:#E05B00;
  mso-ansi-language:EN-US'>Beyond Budgeting no Brasil<o:p></o:p></span></b>=
</p>
  <p class=3DMsoNormal align=3Dright style=3D'margin-bottom:6.0pt;text-alig=
n:right'><u><span
  style=3D'font-size:10.0pt;font-family:Verdana;color:white;mso-bidi-font-w=
eight:
  bold'><a href=3D"http://www.metamanagementgroup.com/bbbrasil1.asp"><span
  lang=3DEN-US style=3D'color:white;mso-ansi-language:EN-US'>Newsletter</sp=
an></a></span></u><u><span
  style=3D'font-size:9.0pt;mso-bidi-font-size:12.0pt;font-family:Verdana;
  color:white;mso-ansi-language:EN-US;mso-bidi-font-weight:bold'> </span></=
u><b><u><span
  style=3D'font-size:18.0pt;font-family:Verdana;color:white'><a
  href=3D"http://www.metamanagementgroup.com/bbbrasil1.asp"><span lang=3DEN=
-US
  style=3D'color:white;mso-ansi-language:EN-US'>Abr/05</span><span lang=3DE=
N-US
  style=3D'font-size:14.0pt;color:white;mso-ansi-language:EN-US'> <br>
  </span><span lang=3DEN-US style=3D'font-size:10.0pt;color:white;mso-ansi-=
language:
  EN-US;font-weight:normal;mso-bidi-font-weight:bold'>Balanced Scorecard &a=
mp; </span><span
  style=3D'font-size:10.0pt;color:white;font-weight:normal;mso-bidi-font-we=
ight:
  bold'>Lideran&ccedil;a</span><span lang=3DEN-US style=3D'font-size:10.0pt;
  color:white;mso-ansi-language:EN-US;font-weight:normal;mso-bidi-font-weig=
ht:
  bold'> &#8211; Beyond Budgeting e TI</span></a></span></u></b><b><u><span
  lang=3DEN-US style=3D'font-size:9.0pt;mso-bidi-font-size:12.0pt;font-fami=
ly:Verdana;
  mso-fareast-font-family:"Arial Unicode MS";color:white;mso-ansi-language:
  EN-US'><o:p></o:p></span></u></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 style=3D'font-size:7.5pt;font-family:Verdana;color:#6A0000'>Abri=
l 2005
  | Not&iacute;cias, eventos e mat&eacute;rias sobre a gest&atilde;o <i>al&=
eacute;m
  do or&ccedil;amento </i>no Brasil </span><span style=3D'color:#6A0000'><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:1360.95pt'>
    <td rowspan=3D2 valign=3Dtop style=3D'background:#D9D9D9;padding:9.0pt =
12.75pt 12.75pt 12.75pt;
    height:1360.95pt'>
    <p><span style=3D'font-size:10.0pt;font-family:Verdana'><br>
    Caro leitor,</span></p>
    <p><span style=3D'font-size:10.0pt;font-family:Verdana'>Na sua obra mais
    recente, &#8220;<span class=3DSpellE>The</span> <span class=3DSpellE>On=
e</span>
    <span class=3DSpellE>Thing</span> <span class=3DSpellE>You</span> <span
    class=3DSpellE>Need</span> to <span class=3DSpellE>Know</span>&#8221;, =
o consultor
    ingl&ecirc;s e autor de v&aacute;rios best-sellers de gest&atilde;o <b
    style=3D'mso-bidi-font-weight:normal'><a
    href=3D"http://www.marcusbuckingham.com/">Marcus Buckingham</a></b>, (c=
omparado
    por Tom <span class=3DSpellE>Peters</span> com ningu&eacute;m menos do =
que Peter
    <span class=3DSpellE>Drucker</span>), nos conduz a uma viagem que prome=
te nos
    ensinar a verdadeira &#8220;ess&ecirc;ncia da gest&atilde;o, da
    lideran&ccedil;a e do sucesso sustent&aacute;vel individual&#8221;. &Ea=
cute;
    um projeto razoavelmente ambicioso, mas executado com classe.<o:p></o:p=
></span></p>
    <p><span style=3D'font-size:10.0pt;font-family:Verdana'>No cap&iacute;t=
ulo
    sobre lideran&ccedil;a, o autor discute o v&iacute;nculo entre o papel =
do l&iacute;der
    e o Balanced Scorecard (BSC). E, embora ele reconhe&ccedil;a o valor da=
 ferramenta
    para a gest&atilde;o, deixa bem claro que <i style=3D'mso-bidi-font-sty=
le:
    normal'>lideran&ccedil;a</i>, por sua natureza, jamais deve ter o BSC c=
omo n&uacute;cleo.
    A responsabilidade do l&iacute;der, segundo Buckingham, &eacute; mostra=
r o
    caminho de um futuro melhor para a organiza&ccedil;&atilde;o. Para isso=
, afirma
    ele, &eacute; preciso criar <i style=3D'mso-bidi-font-style:normal'>cla=
reza e
    foco </i>&#8211; o que significa definir e comunicar um objetivo simple=
s e <i
    style=3D'mso-bidi-font-style:normal'>&uacute;nico</i>. Do ponto de vist=
a dos
    membros da organiza&ccedil;&atilde;o, argumenta: <o:p></o:p></span></p>
    <p><b style=3D'mso-bidi-font-weight:normal'><span style=3D'font-size:10=
.0pt;
    font-family:Verdana'>&#8220;N&atilde;o nos d&ecirc; um scorecard com ci=
nco
    ou dez ou vinte m&eacute;tricas nele. </span></b><span style=3D'font-si=
ze:
    10.0pt;font-family:Verdana'>N&atilde;o pegue as muitas m&eacute;tricas =
que
    a nossa organiza&ccedil;&atilde;o pode gerar, nos apresentando isto como
    seu <i style=3D'mso-bidi-font-style:normal'>balanced scorecard</i>. Equ=
ilibrar
    o seu scorecard pode deixar voc&ecirc; &#8211; o l&iacute;der anal&iacu=
te;tico
    &#8211; feliz, porque agora voc&ecirc; conseguiu impor alguma ordem no =
seu
    mundo complexo. Mas n&oacute;s, os seus seguidores, realmente n&atilde;o
    nos importamos com o seu scorecard, seja ele equilibrado ou n&atilde;o.=
 De
    qualquer forma, ele ainda &eacute; demasiadamente complexo. Ele
    cont&eacute;m medidas demais. Ele nos diz que devemos olhar aqui, ali e=
 acol&aacute;
    para julgar a nossa jornada. Esta complexidade nos confunde e nos deixa=
 ansiosos.
    Ela tira nossa for&ccedil;a e<span style=3D'mso-spacerun:yes'>&nbsp;
    </span>mina a nossa confian&ccedil;a.&#8221; (p&aacute;g. 176)<o:p></o:=
p></span></p>
    <p><span style=3D'font-size:10.0pt;font-family:Verdana'>O Balanced Scor=
ecard,
    Buckingham argumenta, &eacute; um instrumento que ajuda a gerenciar, n&=
atilde;o
    a liderar. Pois ele serve bem para definir expectativas para cada indiv=
iduo
    em uma organiza&ccedil;&atilde;o. Mas n&atilde;o para criar clareza e f=
oco para
    muitas pessoas:<o:p></o:p></span></p>
    <p><span style=3D'font-size:10.0pt;font-family:Verdana'>&#8220;Se voc&e=
circ; [o
    l&iacute;der] ainda quiser desenhar o balanced scorecard, guarde ele pa=
ra
    voc&ecirc; e para os seus colegas executivos. Coloque-o na parede nas r=
euni&otilde;es
    do <span class=3DSpellE>board</span>. Use-o como refer&ecirc;ncia dos
    encontros dos executivos fora da empresa. Pode us&aacute;-lo com os seu=
s subordinadas
    diretos, se voc&ecirc; quiser. Mas n&atilde;o o divulgue para n&oacute;=
s. N&atilde;o
    fa&ccedil;a dele a pe&ccedil;a chave dos seus esfor&ccedil;os de
    lideran&ccedil;a. Se voc&ecirc; quiser que a gente siga voc&ecirc; rumo=
 ao
    futuro, voc&ecirc; precisa tirar a complexidade dele e nos dar uma m&ea=
cute;trica,
    um n&uacute;mero para tra&ccedil;ar o nosso progresso. Nos d&ecirc; um
    objetivo que possamos influenciar, ou que mede bem o qu&atilde;o bem
    estamos servindo as pessoas que voc&ecirc;s disse que devemos estar ser=
vindo,
    ou que quantifica a for&ccedil;a que voc&ecirc; disse que possu&iacute;=
mos.
    Se voc&ecirc; pode identificar a m&eacute;trica chave que pode fazer pa=
rte disso
    ou at&eacute; tudo isso, a gente o recompensar&aacute; com a nossa
    confian&ccedil;a.&#8221;<o:p></o:p></span></p>
    <p><span style=3D'font-size:10.0pt;font-family:Verdana'>&Eacute; uma di=
ca
    boa.<o:p></o:p></span></p>
    <p><span style=3D'font-size:10.0pt;font-family:Verdana'>Cordialmente,<b=
r>
    Niels Pflaeging<o:p></o:p></span></p>
    <p><span style=3D'font-size:10.0pt;font-family:Verdana'><o:p>&nbsp;</o:=
p></span></p>
    <p><span class=3DSpellE><span style=3D'font-size:10.0pt;font-family:Ver=
dana'>P.S.</span></span><span
    style=3D'font-size:10.0pt;font-family:Verdana'>: Saiba mais sobre o uso=
 correto
    e o mau uso do Balanced Scorecard na gest&atilde;o tradicional or&ccedi=
l;ament&aacute;ria
    e no modelo Beyond </span><span style=3D'font-size:10.0pt;font-family:V=
erdana;
    color:windowtext'>Budgeting! No dia 29 de junho, a Anefac promover&aacu=
te; um
    caf&eacute; da manh&atilde; com a minha palestra <a
    href=3D"http://www.metamanagementgroup.com/eventos.asp"><span
    style=3D'color:windowtext'>&#8220;11 pecados capitais na
    implementa&ccedil;&atilde;o e uso do Balanced Scorecard&#8221;</span></=
a> <br>
    (veja <span class=3DSpellE>box</span> &agrave; direita).<o:p></o:p></sp=
an></p>
    </td>
    <td width=3D"40%" valign=3Dtop style=3D'width:40.0%;background:white;pa=
dding:
    9.0pt 3.75pt 12.75pt 3.75pt;height:1360.95pt'>
    <p><b><span style=3D'font-size:10.0pt;font-family:Verdana;color:maroon'=
>Leia
    as seguintes mat&eacute;rias e dicas</span></b><span style=3D'font-size=
:10.0pt;
    color:maroon'><o:p></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=3D264 colspan=3D2 style=3D'width:198.05pt;background:#FFCC9=
9;
      padding:0cm 0cm 0cm 0cm'>
      <p class=3DMsoNormal><b><span style=3D'font-size:10.0pt;font-family:V=
erdana;
      color:black'>Beyond Budgeting <br>
      na gest&atilde;o de TI<o:p></o:p></span></b></p>
      </td>
      <td width=3D28 rowspan=3D2 valign=3Dtop style=3D'width:21.2pt;backgro=
und:#FFCC00;
      padding:0cm 0cm 0cm 0cm'>
      <p class=3DMsoNormal><span style=3D'font-family:"Arial Unicode MS";
      color:black'><o:p>&nbsp;</o:p></span></p>
      <p class=3DMsoNormal><span style=3D'font-family:"Arial Unicode MS"'><=
o:p>&nbsp;</o:p></span></p>
      </td>
     </tr>
     <tr style=3D'mso-yfti-irow:1;page-break-inside:avoid'>
      <td width=3D264 colspan=3D2 valign=3Dtop style=3D'width:198.05pt;padd=
ing:0cm 0cm 0cm 0cm'>
      <p class=3DMsoNormal style=3D'margin-bottom:12.0pt'><b><span
      style=3D'font-size:10.0pt;font-family:Verdana;color:black'>&#8220;Bey=
ond
      Budgeting e a aboli&ccedil;&atilde;o dos or&ccedil;amentos - <br>
      &Eacute; poss&iacute;vel substituir o modelo atual de controle basead=
o em
      or&ccedil;amentos pouco flex&iacute;veis por sistemas adapt&aacute;ve=
is
      &agrave;s mudan&ccedil;as?&#8221;<o:p></o:p></span></b></p>
      <p class=3DMsoNormal style=3D'margin-top:0cm;margin-right:0cm;margin-=
bottom:
      12.0pt;margin-left:.1pt'><b><span style=3D'font-size:8.0pt;font-famil=
y:
      Verdana;color:black'><a
      href=3D"http://www.metamanagementgroup.com/pdf/BB2005-02-24.pdf">Veja=
 os
      slides apresentados no semin&aacute;rio &#8220;Gest&atilde;o de
      Or&ccedil;amentos e Investimentos em TI&#8221;. Organizado pela IDG (=
24/02/2005)</a></span></b><span
      style=3D'font-size:7.5pt;mso-fareast-font-family:"Arial Unicode MS";
      mso-bidi-font-family:"Arial Unicode MS";color:black;mso-bidi-font-sty=
le:
      italic'><o:p></o:p></span></p>
      </td>
     </tr>
     <tr style=3D'mso-yfti-irow:2'>
      <td colspan=3D3 valign=3Dtop style=3D'padding:0cm 0cm 0cm 0cm'>
      <p class=3DMsoNormal><u><span style=3D'font-size:7.5pt;font-family:Ve=
rdana;
      color:#504F27'><o:p><span style=3D'text-decoration:none'>&nbsp;</span=
></o:p></span></u></p>
      </td>
     </tr>
     <tr style=3D'mso-yfti-irow:3;page-break-inside:avoid'>
      <td width=3D24 rowspan=3D2 valign=3Dtop style=3D'width:18.05pt;backgr=
ound:#FF7A1F;
      padding:0cm 0cm 0cm 0cm'>
      <p class=3DMsoNormal><span style=3D'font-size:8.0pt;mso-bidi-font-siz=
e:12.0pt;
      font-family:Verdana;mso-bidi-font-family:"Arial Unicode MS"'><o:p>&nb=
sp;</o:p></span></p>
      <p class=3DMsoNormal><span style=3D'font-size:8.0pt;mso-bidi-font-siz=
e:12.0pt;
      font-family:Verdana;mso-bidi-font-family:"Arial Unicode MS"'><o:p>&nb=
sp;</o:p></span></p>
      </td>
      <td width=3D269 colspan=3D2 style=3D'width:201.55pt;background:#FF990=
0;
      padding:0cm 0cm 0cm 0cm'>
      <p class=3DMsoNormal style=3D'margin-left:2.85pt'><b><span style=3D'f=
ont-size:
      10.0pt;font-family:Verdana;color:black'>Pr&oacute;ximos eventos sobre=
 <br>
      Beyond Budgeting <o:p></o:p></span></b></p>
      </td>
     </tr>
     <tr style=3D'mso-yfti-irow:4;page-break-inside:avoid'>
      <td width=3D269 colspan=3D2 valign=3Dtop style=3D'width:201.55pt;padd=
ing:0cm 0cm 0cm 0cm'>
      <p class=3DMsoNormal style=3D'margin-top:0cm;margin-right:0cm;margin-=
bottom:
      12.0pt;margin-left:5.3pt'><b><span style=3D'font-size:8.5pt;font-fami=
ly:
      Verdana;mso-bidi-font-family:Tahoma;color:red'>Evento p&uacute;blico =
e gratuito!
      </span></b><b><span style=3D'font-size:10.0pt;font-family:Verdana;
      mso-bidi-font-family:Tahoma;color:red'><br>
      </span></b><b><span style=3D'font-size:10.0pt;font-family:Verdana;
      mso-bidi-font-family:Tahoma'>-</span></b><span style=3D'font-size:8.5=
pt;
      font-family:Verdana;mso-bidi-font-family:Tahoma;mso-bidi-font-weight:
      bold'> </span><span style=3D'font-size:10.0pt;font-family:Verdana;
      mso-bidi-font-family:Tahoma;color:black;mso-bidi-font-weight:bold'>Be=
yond
      Budgeting: Um modelo de gest&atilde;o de alto desempenho para o
      s&eacute;culo 21. Sem or&ccedil;amentos - Palestra</span><span
      style=3D'font-size:10.0pt;font-family:Verdana;mso-bidi-font-family:Ta=
homa;
      color:black'>.</span><span style=3D'font-size:8.5pt;font-family:Verda=
na;
      mso-bidi-font-family:Tahoma;color:#333333'> </span><b><span
      style=3D'font-size:7.5pt;font-family:Verdana;color:#333300'>26 de abr=
il
      2005, S&atilde;o Paulo.</span></b><span style=3D'font-size:7.5pt;
      font-family:Verdana;color:#333300'> </span><span style=3D'font-size:7=
.5pt;
      font-family:Verdana;mso-bidi-font-family:Tahoma;color:#333300'>Hor&aa=
cute;rio:
      19.00h. Local: UMC, Campus <span class=3DSpellE>Villa</span> <span
      class=3DSpellE>Lobos/S&atilde;o</span> Paulo, <span class=3DGramE>Av.=
</span>
      Imperatriz Leopoldina, 550 - Vila Leopoldina, Tel. 3648-5050. <a
      href=3D"http://www.metamanagementgroup.com/pdf/UMC.pdf"><span
      style=3D'color:#333300'>Maiores informa&ccedil;&otilde;es sobre o eve=
nto</span></a></span><span
      style=3D'font-size:8.5pt;font-family:Verdana;mso-bidi-font-family:Tah=
oma;
      color:black;mso-bidi-font-weight:bold'><o:p></o:p></span></p>
      <p class=3DMsoNormal style=3D'margin-top:0cm;margin-right:0cm;margin-=
bottom:
      12.0pt;margin-left:5.4pt'><span style=3D'font-size:8.5pt;font-family:=
Verdana;
      mso-bidi-font-family:Tahoma;color:black;mso-bidi-font-weight:bold'>-<=
/span><span
      style=3D'font-size:10.0pt;font-family:Verdana;color:black'> <span
      class=3DSpellE>Governan&ccedil;a</span> de TI - Semin&aacute;rio de 1=
 dia.</span><span
      style=3D'font-size:7.5pt;font-family:Verdana;color:#504F27'> </span><b
      style=3D'mso-bidi-font-weight:normal'><span style=3D'font-size:7.5pt;
      font-family:Verdana;color:#333300'>19<span style=3D'mso-bidi-font-wei=
ght:
      bold'> de maio 2005, Curitiba.</span></span></b><span style=3D'font-s=
ize:
      7.5pt;font-family:Verdana;color:#333300'> Com palestra de Niels
      Pflaeging: &quot;Beyond Budgeting e a aboli&ccedil;&atilde;o dos
      or&ccedil;amentos - &Eacute; poss&iacute;vel substituir o modelo atua=
l de
      controle baseado em or&ccedil;amentos pouco flex&iacute;veis por sist=
emas
      adapt&aacute;veis &agrave;s mudan&ccedil;as?&quot; Evento organizado =
pela
      Computerworld/&#8217;IDG. <u><a href=3D"http://www.idg.com.br/seminar=
ios"><span
      style=3D'color:#333300'>Maiores informa&ccedil;&otilde;es e
      inscri&ccedil;&atilde;o</span></a></u></span><u><span style=3D'font-s=
ize:
      7.5pt;font-family:Verdana;color:#504F27'><o:p></o:p></span></u></p>
      <p class=3DMsoNormal style=3D'margin-top:0cm;margin-right:0cm;margin-=
bottom:
      12.0pt;margin-left:5.4pt'><span style=3D'font-size:10.0pt;font-family=
:Verdana;
      color:black'>- 11 pecados capitais na implementa&ccedil;&atilde;o e u=
so
      do Balanced Scorecard &#8211; Como criar organiza&ccedil;&otilde;es
      verdadeiramente flex&iacute;veis e descentralizadas, baseadas nos
      princ&iacute;pios do Beyond Budgeting. &#8211; Palestra in&eacute;dita
      com caf&eacute; da manh&atilde;. </span><b><span style=3D'font-size:7=
.5pt;
      font-family:Verdana;color:#333300'>29 de junho 2005, S&atilde;o Paulo=
.</span></b><span
      style=3D'font-size:7.5pt;font-family:Verdana;color:#333300'> P&uacute=
;blico
      Alvo: Executivos e profissionais de finan&ccedil;as, membros da Anefa=
c.
      Evento organizado pela <a href=3D"http://www.anefac.com.br/"><span
      style=3D'color:#333300'>Anefac</span></a><o:p></o:p></span></p>
      <p class=3DMsoNormal style=3D'margin-top:0cm;margin-right:0cm;margin-=
bottom:
      12.0pt;margin-left:5.4pt'><span style=3D'font-size:8.5pt;font-family:=
Verdana;
      mso-bidi-font-family:Tahoma;color:black;mso-bidi-font-weight:bold'>-<=
/span><span
      style=3D'font-size:10.0pt;font-family:Verdana;color:black'> <span
      class=3DSpellE>Governan&ccedil;a</span> de TI - Semin&aacute;rio de 1=
 dia.</span><span
      style=3D'font-size:7.5pt;font-family:Verdana;color:#504F27'> <b
      style=3D'mso-bidi-font-weight:normal'>5</b></span><b><span
      style=3D'font-size:7.5pt;font-family:Verdana;color:#333300'> de julho=
 2005,
      Bras&iacute;lia.</span></b><span style=3D'font-size:7.5pt;font-family=
:Verdana;
      color:#333300'> Com palestra de Niels Pflaeging: &quot;Beyond Budgeti=
ng e
      a aboli&ccedil;&atilde;o dos or&ccedil;amentos - &Eacute; poss&iacute=
;vel
      substituir o modelo atual de controle baseado em or&ccedil;amentos po=
uco
      flex&iacute;veis por sistemas adapt&aacute;veis &agrave;s
      mudan&ccedil;as?&quot; Evento organizado pela Computerworld/&#8217;ID=
G. <u><a
      href=3D"http://www.idg.com.br/seminarios"><span style=3D'color:#33330=
0'>Maiores
      informa&ccedil;&otilde;es e inscri&ccedil;&atilde;o</span></a></u></s=
pan><u><span
      style=3D'font-size:7.5pt;font-family:Verdana;color:#504F27'><o:p></o:=
p></span></u></p>
      <p class=3DMsoNormal style=3D'margin-top:0cm;margin-right:0cm;margin-=
bottom:
      12.0pt;margin-left:5.4pt'><span style=3D'font-size:10.0pt;font-family=
:Verdana;
      color:black'>- Beyond Budgeting: Como Gerenciar Melhor o Desempenho s=
em
      Or&ccedil;amentos. - Semin&aacute;rio intensivo introdut&oacute;rio d=
e 1
      dia. </span><b><span style=3D'font-size:7.5pt;font-family:Verdana;
      color:#333300'>26 de julho 2005, S&atilde;o Paulo. </span></b><span
      style=3D'font-size:7.5pt;font-family:Verdana;color:#333300;mso-bidi-f=
ont-weight:
      bold'>4&ordf; edi&ccedil;&atilde;o deste semin&aacute;rio, com novos
      exerc&iacute;cios pr&aacute;ticos!</span><span style=3D'font-size:7.5=
pt;
      font-family:Verdana;color:#333300'> P&uacute;blico Alvo: Diretores,
      gerentes e coordenadores da &aacute;rea financeira, executivos das
      &aacute;reas de <span class=3DSpellE>controladoria</span>, RH e de
      neg&oacute;cios, gestores e administradores de finan&ccedil;as de tod=
os
      os n&iacute;veis.</span><span style=3D'font-size:7.5pt;font-family:Ve=
rdana;
      mso-bidi-font-family:Tahoma;color:#333300'> Organizado pela <span
      class=3DSpellE>H&amp;B</span> Treinamentos. <a href=3D"http://www.heb=
.com.br"><span
      style=3D'color:#333300'>Fa&ccedil;a j&aacute; sua inscri&ccedil;&atil=
de;o!</span></a></span><b
      style=3D'mso-bidi-font-weight:normal'><span style=3D'font-size:8.0pt;
      font-family:Verdana;color:black'><o:p></o:p></span></b></p>
      </td>
     </tr>
     <tr style=3D'mso-yfti-irow:5'>
      <td width=3D293 colspan=3D3 valign=3Dtop style=3D'width:219.6pt;paddi=
ng:0cm 0cm 0cm 0cm'>
      <p class=3DMsoNormal><span style=3D'font-size:7.5pt;font-family:Verda=
na;
      color:#666633'><o:p>&nbsp;</o:p></span></p>
      </td>
     </tr>
     <tr style=3D'mso-yfti-irow:6;page-break-inside:avoid'>
      <td width=3D264 colspan=3D2 style=3D'width:198.05pt;background:#FFCC9=
9;
      padding:0cm 0cm 0cm 0cm'>
      <p class=3DMsoNormal><b><span style=3D'font-size:10.0pt;font-family:V=
erdana;
      color:black'>Ant&iacute;doto para o convencional &#8211; pensando
      &#8220;al&eacute;m&#8221;</span></b><span style=3D'font-family:"Arial=
 Unicode MS";
      color:black'><o:p></o:p></span></p>
      </td>
      <td width=3D28 rowspan=3D2 valign=3Dtop style=3D'width:21.2pt;backgro=
und:#FFCC00;
      padding:0cm 0cm 0cm 0cm'>
      <p class=3DMsoNormal><span style=3D'font-family:"Arial Unicode MS"'><=
o:p>&nbsp;</o:p></span></p>
      <p class=3DMsoNormal><span style=3D'font-family:"Arial Unicode MS"'><=
o:p>&nbsp;</o:p></span></p>
      </td>
     </tr>
     <tr style=3D'mso-yfti-irow:7;mso-yfti-lastrow:yes;page-break-inside:av=
oid;
      height:8.1pt'>
      <td width=3D264 colspan=3D2 valign=3Dtop style=3D'width:198.05pt;padd=
ing:0cm 0cm 0cm 0cm;
      height:8.1pt'>
      <p class=3DMsoNormal style=3D'margin-top:0cm;margin-right:0cm;margin-=
bottom:
      12.0pt;margin-left:.1pt'><span style=3D'font-size:10.0pt;font-family:=
Verdana;
      mso-fareast-font-family:"Arial Unicode MS";mso-bidi-font-family:"Aria=
l Unicode MS";
      color:black'>- Escola sem sala de aula. Por Ricardo <span class=3DSpe=
llE>Semler/Gilberto</span>
      <span class=3DSpellE>Dimenstein/Antonio</span> Carlos Gomes da Costa.=
</span><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:#504F27;mso-bidi-font-s=
tyle:
      italic'> Apesar de n&atilde;o parecer, este </span><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:#333300;mso-bidi-font-s=
tyle:
      italic'>livro tem tudo a ver com gest&atilde;o. Dependendo do ponto de
      vista. Trata-se de um manifesto sobre educa&ccedil;&atilde;o, em form=
a de
      entrevistas entre os n&atilde;o-conformistas <span class=3DSpellE>Sem=
ler</span>
      (presidente da <span class=3DSpellE>Semco</span>, guru de gest&atilde=
;o e
      tamb&eacute;m idealizador da <a href=3D"http://www.lumiar.org.br/"><s=
pan
      style=3D'color:#333300'>Escola <span class=3DSpellE>Lumiar</span> em =
S&atilde;o
      Paulo</span></a>), Dimenstein (jornalista e criador da <a
      href=3D"http://www.uol.com.br/aprendiz"><span style=3D'color:#333300'=
>Cidade
      Escola Aprendiz</span></a>), e Gomes da Costa (pedagogo com excepcion=
al experi&ecirc;ncia
      em organiza&ccedil;&otilde;es educacionais no Brasil e no exterior). O
      livro &eacute; pequeno, por&eacute;m, cheio de hist&oacute;rias
      interessantes, opini&otilde;es surpreendentes e refer&ecirc;ncias cie=
nt&iacute;ficas
      e filos&oacute;ficas. Uma obra excepcional e uma grande oportunidade =
para
      repensar os conceitos sobre escola, educa&ccedil;&atilde;o e aprendiz=
ado.
      </span><u><span style=3D'font-size:7.5pt;font-family:Verdana;mso-fare=
ast-font-family:
      "Arial Unicode MS";mso-bidi-font-family:"Arial Unicode MS";color:#333=
300'><a
      href=3D"http://www.livrariacultura.com.br/scripts/cultura/resenha/res=
enha.asp?nitem=3D3141773"><span
      class=3DSpellE><span style=3D'color:#333300'>Papirus</span></span><sp=
an
      style=3D'color:#333300'> Editora, 2004, R$ 24,90.</span></a><o:p></o:=
p></span></u></p>
      <p class=3DMsoNormal style=3D'margin-bottom:12.0pt'><span lang=3DEN-US
      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:
      EN-US'>- The One Thing you Need to Know. </span><span style=3D'font-s=
ize:
      10.0pt;font-family:Verdana;mso-fareast-font-family:"Arial Unicode MS";
      mso-bidi-font-family:"Arial Unicode MS";color:black'>Por Marcus
      Buckingham.</span><span 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:#504F27;mso-bidi-font-style:italic'> </span><span style=3D'font=
-size:
      7.5pt;font-family:Verdana;mso-fareast-font-family:"Arial Unicode MS";
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tyle:
      italic'>O autor ingl&ecirc;s faz um excelente trabalho destilando
      pesquisa cient&iacute;fica e senso comum em um livro animado e aceler=
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ec&aacute;vel
      estilo argumentativo e ling&uuml;&iacute;stico. Do mesmo autor de &#8=
220;Primeiro,
      quebre todas as regras&#8221; (publicado em portugu&ecirc;s pela <span
      class=3DGramE>Editora Campus</span>). </span><u><span 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:#333300'><a
      href=3D"http://www.amazon.com/exec/obidos/tg/detail/-/0743261658"><sp=
an
      class=3DSpellE><span style=3D'color:#333300'>Free</span></span><span
      style=3D'color:#333300'> <span class=3DSpellE>Press</span>, 2005, <sp=
an
      class=3DSpellE>ca</span>. USD 20,37.</span></a></span></u><span
      style=3D'font-size:10.0pt;font-family:Verdana;color:black'><o:p></o:p=
></span></p>
      </td>
     </tr>
     <![if !supportMisalignedColumns]>
     <tr height=3D0>
      <td width=3D24 style=3D'border:none'></td>
      <td width=3D240 style=3D'border:none'></td>
      <td width=3D29 style=3D'border:none'></td>
     </tr>
     <![endif]>
    </table>
    </div>
    <p class=3DMsoNormal><span style=3D'font-size:7.5pt;color:black'><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=3D24 rowspan=3D2 valign=3Dtop style=3D'width:18.1pt;backgro=
und:#FF7A1F;
      padding:0cm 0cm 0cm 0cm'>
      <p class=3DMsoNormal><span style=3D'font-size:8.0pt;mso-bidi-font-siz=
e:12.0pt;
      font-family:Verdana;mso-fareast-font-family:"Arial Unicode MS";
      mso-bidi-font-family:"Arial Unicode MS"'><o:p>&nbsp;</o:p></span></p>
      <p class=3DMsoNormal><span style=3D'font-size:8.0pt;mso-bidi-font-siz=
e:12.0pt;
      font-family:Verdana;mso-fareast-font-family:"Arial Unicode MS";
      mso-bidi-font-family:"Arial Unicode MS"'><o:p>&nbsp;</o:p></span></p>
      <p class=3DMsoNormal><span style=3D'font-size:8.0pt;mso-bidi-font-siz=
e:12.0pt;
      font-family:Verdana;mso-fareast-font-family:"Arial Unicode MS";
      mso-bidi-font-family:"Arial Unicode MS"'><o:p>&nbsp;</o:p></span></p>
      </td>
      <td width=3D269 style=3D'width:201.5pt;background:#FF9900;padding:0cm=
 0cm 0cm 0cm'>
      <p class=3DMsoNormal style=3D'margin-left:2.85pt'><b><span style=3D'f=
ont-size:
      10.0pt;font-family:Verdana;color:black'>Da nossa loja virtual de <br>
      Beyond Budgeting </span></b><span style=3D'font-family:"Arial Unicode=
 MS";
      color:black'><o:p></o:p></span></p>
      </td>
     </tr>
     <tr style=3D'mso-yfti-irow:1;mso-yfti-lastrow:yes;page-break-inside:av=
oid;
      height:9.0pt'>
      <td width=3D269 valign=3Dtop style=3D'width:201.5pt;padding:0cm 0cm 0=
cm 0cm;
      height:9.0pt'>
      <p class=3DMsoNormal style=3D'margin-top:0cm;margin-right:0cm;margin-=
bottom:
      12.0pt;margin-left:5.3pt'><b style=3D'mso-bidi-font-weight:normal'><s=
pan
      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-bidi-font-s=
tyle:
      italic'>- CD-ROM<span style=3D'mso-spacerun:yes'>&nbsp;
      </span>&#8220;Beyond Budgeting &amp; <span class=3DSpellE>the</span>
      Performance <span class=3DSpellE>Revolution</span>&#8221; </span></b>=
<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:#333300;mso-bidi-font-s=
tyle:
      italic'>&#8211; material da confer&ecirc;ncia de novembro de 2004, co=
m a
      apostila completa do evento e todos os slides apresentados nos dois d=
ias
      (em formatos <span class=3DSpellE>ppt</span> &amp; <span class=3DSpel=
lE>pdf</span>);
      Apenas R$ 70,00 - </span><u><span style=3D'font-size:7.5pt;font-famil=
y:
      Verdana;mso-fareast-font-family:"Arial Unicode MS";mso-bidi-font-fami=
ly:
      "Arial Unicode MS";color:#333300'><a
      href=3D"http://www.metamanagementgroup.com/products.asp#6"><span
      style=3D'color:#333300'>Saiba mais sobre este CD-ROM!</span></a><o:p>=
</o:p></span></u></p>
      <p class=3DMsoNormal style=3D'margin-top:0cm;margin-right:0cm;margin-=
bottom:
      12.0pt;margin-left:5.3pt'><b style=3D'mso-bidi-font-weight:normal'><s=
pan
      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-bidi-font-s=
tyle:
      italic'>- CD-ROM<span style=3D'mso-spacerun:yes'>&nbsp;
      </span>&#8220;Beyond Budgeting&#8221; </span></b><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:#333300;mso-bidi-font-s=
tyle:
      italic'>&#8211; material que acompanha o livro &#8220;Beyond
      Budgeting&#8221;, a ser lan&ccedil;ado pela Editora Atlas, nos pr&oac=
ute;ximos
      meses. O CD-ROM cont&eacute;m aprox. 200 slides em PowerPoint, biblio=
teca
      de artigos e mat&eacute;rias em portugu&ecirc;s, lista de <span
      class=3DSpellE>links</span> para pesquisas on-line e outros materiais.
      Apenas R$ 85,00 - </span><u><span style=3D'font-size:7.5pt;font-famil=
y:
      Verdana;mso-fareast-font-family:"Arial Unicode MS";mso-bidi-font-fami=
ly:
      "Arial Unicode MS";color:#333300'><a
      href=3D"http://www.metamanagementgroup.com/products.asp#4"><span
      style=3D'color:#333300'>Saiba mais sobre este CD-ROM!</span></a><o:p>=
</o:p></span></u></p>
      <p class=3DMsoNormal style=3D'margin-top:0cm;margin-right:0cm;margin-=
bottom:
      12.0pt;margin-left:5.3pt'><b style=3D'mso-bidi-font-weight:normal'><s=
pan
      style=3D'font-size:8.0pt;font-family:Verdana;color:black'><a
      href=3D"http://www.metamanagementgroup.com/products.asp">Acesse aqui a
      nossa loja virtual!</a><o:p></o:p></span></b></p>
      </td>
     </tr>
    </table>
    </div>
    <p><o:p></o:p></p>
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   <tr style=3D'mso-yfti-irow:1;page-break-inside:avoid;height:1.0pt'>
    <td style=3D'background:white;padding:12.75pt 12.75pt 12.75pt 12.75pt;
    height:1.0pt'>
    <p class=3DMsoNormal><u><span style=3D'font-size:7.5pt;font-family:Verd=
ana;
    mso-fareast-font-family:"Arial Unicode MS";color:#504F27'><a
    href=3D"http://www.metamanagementgroup.com/bbbrasil1.asp"><span
    style=3D'color:#504F27'>Acesse aqui <b>edi&ccedil;&otilde;es anteriores=
 </b>da
    nossa newsletter!</span></a><o:p></o:p></span></u></p>
    </td>
   </tr>
   <tr style=3D'mso-yfti-irow:2'>
    <td colspan=3D2 style=3D'background:white;padding:12.75pt 12.75pt 12.75=
pt 12.75pt'>
    <p><b><span style=3D'font-size:10.0pt;font-family:Verdana;color:#CC0000=
'>Tamb&eacute;m
    nos sites <u><a href=3D"http://www.beyondbudgeting.com.br/"><span
    style=3D'color:#CC0000'>www.beyondbudgeting.com.br</span></a></u> e <u>=
<a
    href=3D"http://www.bbrt.org/"><span style=3D'color:#CC0000'>www.bbrt.or=
g</span></a></u>:
    </span></b><span style=3D'color:#CC0000'><o:p></o:p></span></p>
    <table class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0
     width=3D"100%" style=3D'width:100.0%;mso-cellspacing:0cm;mso-padding-a=
lt:9.0pt 9.0pt 9.0pt 9.0pt'>
     <tr style=3D'mso-yfti-irow:0;mso-yfti-lastrow:yes'>
      <td width=3D"33%" valign=3Dtop style=3D'width:33.0%;background:#DDDDD=
D;
      padding:9.0pt 9.0pt 9.0pt 9.0pt'>
      <p><span class=3DGramE><b><span style=3D'font-size:10.0pt;font-family=
:Verdana'>Slides
      de Palestras e mat&eacute;rias &#8211; </span></b><span style=3D'font=
-size:
      8.0pt;font-family:Verdana'>Confira</span></span><span style=3D'font-s=
ize:
      8.0pt;font-family:Verdana'> o nosso arquivo de slides de palestras e
      apresenta&ccedil;&otilde;es dos &uacute;ltimos meses.<br>
      As apresenta&ccedil;&otilde;es podem ser acessadas gratuitamente <u><a
      href=3D"http://www.metamanagementgroup.com/eventos.asp">aqui</a></u>.=
<br>
      <br>
      Confira tamb&eacute;m o nosso calend&aacute;rio atualizado de <u><a
      href=3D"http://www.metamanagementgroup.com/eventos.asp">eventos e pal=
estras
      sobre Beyond Budgeting</a></u> e gest&atilde;o adaptativa de desempen=
ho.<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'>
      <p><b><span style=3D'font-size:10.0pt;font-family:Verdana'>O que &eac=
ute;
      Beyond Budgeting? -</span></b><span style=3D'font-size:10.0pt;font-fa=
mily:
      Verdana'> </span><span style=3D'font-size:8.0pt;font-family:Verdana'>=
Confira
      uma breve apresenta&ccedil;&atilde;o do conceito Beyond Budgeting. De
      maneira bem sucinta, s&atilde;o respondidas perguntas como: &quot;O q=
ue
      &eacute; o Beyond Budgeting&quot;, &quot;O que &eacute; o Beyond
      Budgeting Round Table (BBRT)&quot; etc. <u><a
      href=3D"http://www.metamanagementgroup.com/infobeyondbudgeting.asp">A=
qui!</a></u><br>
      <br>
      Tamb&eacute;m est&aacute; dispon&iacute;vel uma <u><a
      href=3D"http://www.metamanagementgroup.com/pdf/InterviewMai2004-1.pdf=
">entrevista</a></u>
      que responde perguntas freq&uuml;entes sobre Beyond Budgeting, al&eac=
ute;m
      de divulgar o conceito. Acesse este e outros <span class=3DSpellE>pap=
ers</span>
      <u><a href=3D"http://www.metamanagementgroup.com/bbbrasil1.asp">aqui.=
</a></u><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'>
      <p><b><span style=3D'font-size:10.0pt;font-family:Verdana'>Diagn&oacu=
te;stico
      do BBRT</span></b><span style=3D'font-size:10.0pt;font-family:Verdana=
'><br>
      </span><span style=3D'font-size:8.0pt;font-family:Verdana'>O BBRT Eur=
opa
      opera um sistema de <u><a href=3D"http://www.beyondbudgeting.org/">&#=
8220;diagn&oacute;stico
      on-line&#8221;</a></u>, que ajuda as organiza&ccedil;&otilde;es a
      &#8220;medir a si mesmo&#8221;, em compara&ccedil;&atilde;o com os
      princ&iacute;pios de gest&atilde;o do modelo Beyond Budgeting. Esta
      &eacute; uma maneira r&aacute;pida e simples para ganhar uma id&eacut=
e;ia
      inicial (A) dos pontos fortes e fracos do atual modelo de gest&atilde=
;o
      da sua organiza&ccedil;&atilde;o e (B) do grau de mudan&ccedil;a
      necess&aacute;rio. Este diagn&oacute;stico pode ser acessado sem cust=
o <a
      href=3D"http://www.beyondbudgeting.org/">aqui</a>. </span><span
      style=3D'font-size:10.0pt;mso-bidi-font-size:12.0pt'><o:p></o:p></spa=
n></p>
      </td>
     </tr>
    </table>
    <p class=3DMsoNormal><span style=3D'font-family:"Arial Unicode MS";colo=
r:black'><o:p></o:p></span></p>
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    <td colspan=3D2 style=3D'background:white;padding:12.75pt 12.75pt 12.75=
pt 12.75pt;
    height:103.4pt'>
    <p><b><span style=3D'font-size:10.0pt;font-family:Verdana;color:#CC0000=
'>Servi&ccedil;o</span></b><span
    style=3D'font-size:10.0pt'><br>
    </span><span style=3D'font-size:8.0pt;font-family:Verdana'>Este e-mail
    est&aacute; sendo enviado para voc&ecirc; porque (1) voc&ecirc; requisi=
tou o
    recebimento da newsletter ou (2) voc&ecirc; foi adicionado &agrave; lis=
ta
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ail.
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2.75pt'>
    <p align=3Dcenter style=3D'text-align:center'><span lang=3DEN-US
    style=3D'font-size:7.5pt;font-family:Verdana;mso-ansi-language:EN-US'>A=
cesse </span><u><span
    lang=3DEN-US style=3D'font-size:7.5pt;font-family:Verdana;color:windowt=
ext;
    mso-ansi-language:EN-US'><a href=3D"http://www.metamanagementgroup.com/=
"><span
    style=3D'color:windowtext'>http://www.metamanagementgroup.com</span></a=
></span></u><u><span
    lang=3DEN-US style=3D'font-size:7.5pt;font-family:Verdana;mso-ansi-lang=
uage:
    EN-US'> </span></u><span lang=3DEN-US style=3D'mso-ansi-language:EN-US'=
><br>
    </span><span lang=3DEN-US style=3D'font-size:7.5pt;font-family:Verdana;
    color:windowtext;mso-ansi-language:EN-US'>&copy; Copyright 2005 Niels
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:p></o:p></span></p>
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