InternationalerController VereinController-StatementsInstrumente4VKLYUL )KNL[PLYUN                        *VU[YVSSPUN ¶ AR...
Inhalt0TWYLZZT                                 7YPUaPW LY[ZJO€WMUN HIIPSKLU                                               ...
Impressum                                                    VorwortHerausgeber                                           ...
1. Der Weg zur Modernen BudgetierungMitglieder des Facharbeitskreises                                                1.1 P...
1.2 Was sind Budget und Budgetierung?                                                                  0T ^LP[LYLU :PUU PZ...
KYJONLM…OY[ )LP KLT PU KLY 7YH_PZ PU KLY =LYNHUNLUOLP[ VM[ HUNL^HUK[LU .L    1.3 Die Grenzen der BudgetierungNLUZ[YVT]LYMH...
‹ +`ZMUR[PVUHSLZ =LYOHS[LU ^PYK [LUKLUaPLSS NLM€YKLY[! +YJO KPL 2VWWLSUN           1.4 Bisherige Ansätze in der Budgetieru...
2. Moderne BudgetierungBetter Budgeting PZ[ RLPU NLZJOSVZZLULZ 2VUaLW[ ZVUKLYU UY LPU 6ILY               ;YV[a KLY NLZJOPS...
+PL 4VKLYUL )KNL[PLYUN U[LYZJOLPKL[ ZPJO KH]VU KL[SPJO! ,YZ[LUZ ^LYKLU        2.1 Herausforderungen für die Moderne Budget...
2.2 Antworten der Modernen Budgetierung                                                             2.3 Die Moderne Budget...
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Moderne budgetierung leseprobe

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Moderne budgetierung leseprobe

  1. 1. InternationalerController VereinController-StatementsInstrumente4VKLYUL )KNL[PLYUN *VU[YVSSPUN ¶ ARUM[ NLZ[HS[LU
  2. 2. Inhalt0TWYLZZT 7YPUaPW LY[ZJO€WMUN HIIPSKLU .LZJOpM[ZTVKLSS HIIPSKLU =VY^VY[ 6[W[MVRZ MVYJPLYLU 1. +LY LN aY 4VKLYULU 9LSH[P]L APLSL LYNpUaLUK )KNL[PLYUN LPUZL[aLU 7SHUUN PZ[ =VYILYLP[UN UPJO[ 6YNHUPZH[PVU HIIPSKLU =VYILZ[PTTUN KLY ARUM[ 7SpUL ]LY[PRHS UK OVYPaVU[HS HIZ[PTTLU HZ ZPUK )KNL[ UK 4HNLISPJOL PU[LYUL )KNL[PLYUN 3LPZ[UNLU ]LYYLJOULU +PL .YLUaLU KLY )KNL[PLYUN (IZPJO[LU RSpYLU UK )PZOLYPNL (UZp[aL PU KLY RVTTUPaPLYLU )KNL[PLYUN 4P[HYILP[LY LPUIPUKLU (KYLZZH[LUVYPLU[PLYUN2. 4VKLYUL )KNL[PLYUN ZPJOLYZ[LSSLU /LYHZMVYKLYUNLU M…Y KPL 4VKLYUL )KNL[PLYUN 4. 0; UK 4VKLYUL )KNL[PLYUN (U[^VY[LU KLY 4VKLYULU ,PUSLP[UN )KNL[PLYUN +HZ (Z^HOS]LYMHOYLU +PL 4VKLYUL )KNL[PLYUN (Z^HOSMHR[VYLU PT lILYISPJR ,PUMSZZ KLY PU[LYULU UK L_[LYULU TMLSKMHR[VYLU HM3. +PL 7YPUaPWPLU KLY 4VKLYULU KPL (Z^HOSMHR[VYLU )KNL[PLYUN ,PUZJOp[aUN KLY 7YPUaPW ,PUMHJOOLP[ LYRaLNRSHZZLU +L[HPSSPLYUN ]LYYPUNLYU ;HILSSLURHSRSH[PVUZIHZPLY[L (MIH UK (ISHM KLY 7SHUUNZZ`Z[LTL )KNL[PLYUN ]LYLPUMHJOLU 2SHZZPZJOL ,97IHZPLY[L 7SHUUNZWYVaLZZ RVUZLXLU[ 7SHUUNZZ`Z[LTL LPUOHS[LU ;HILSSLURHSRSH[PVU,97 +PL YPJO[PNLU 0UZ[YTLU[L IHZPLY[L 7SHUUNZZ`Z[LTL LPUZL[aLU ,97 TP[ ZWLaPMPZJOLY 7YPUaPW -SL_PIPSP[p[ 7SHUUNZMUR[PVUHSP[p[ U[LYQpOYPNL 9LHR[PVUZ +H[H^HYLOVZLIHZPLY[L MpOPNRLP[ ZJOHMMLU 7SHUUNZZ`Z[LTL -VYLJHZ[PUN RVU[PUPLYSPJO 63(7IHZPLY[L 7SHUUNZ KYJOM…OYLU Z`Z[LTL :LUZP[P]P[p[LU UK :aLUHYPLU :WLaPMPZJOL ILY…JRZPJO[PNLU 7SHUUNZZ`Z[LTL 7YPUaPW 0U[LNYH[PVU .LULYPZJOL 7SHUUNZZ`Z[LTL 7SHUUNZLILULU ]LYRU…WMLU (UYLPaZ`Z[LT HZIHSHUJPLYLU 5. *VU[YVSSLYZ :TTHY` 0;:`Z[LTL U[LYZ[…[aLUK LPUZL[aLU 6. =LY^LUKL[L 3P[LYH[Y
  3. 3. Impressum VorwortHerausgeber ,PU )SPJR PU KPL U[LYULOTLU KLY …ILY 4P[NSPLKLY KLZ 0U[LYUH[PVUHSLU *VU0U[LYUH[PVUHSLY *VU[YVSSLY =LYLPU L= [YVSSLY =LYLPUZ VKLY HM LPUZJOSpNPNL (UHS`ZLU UK LTWPYPZJOL :[KPLU IL^LPZ[!3L[Z[L[[LULY :[YHL + .H[PUN 7SHUUN UK )KNL[PLYUN NLO€YLU ^LP[LYOPU a KLU ^PJO[PNZ[LU ;OLTLU UK;LS 0UZ[YTLU[LU PT *VU[YVSSPUN ;YV[a KPLZLY )LKL[UN RVTT[ LZ PTTLY ^PLKLY a-H_ +PZRZZPVULU …ILY ,MMPaPLUa UK ,MMLR[P]P[p[ KLY )KNL[PLYUN +PL KHYHZ LU[Z[L]LYLPUJVU[YVSSLY]LYLPUKL^^^JVU[YVSSLY]LYLPUJVT OLUKL 2YP[PR HU KLY 7SHUUN UK )KNL[PLYUN ^PYK KYJO ZPJO ]PLSLYVY[Z ]LYpU KLY[L T^LS[ILKPUNUNLU ¶ ]VY HSSLT KPL +`UHTPZPLYUN KLY 4pYR[L ¶ ]LYZJOpYM[Schriftleitung! +PL HZ KPLZLY :P[H[PVU LU[Z[HUKLULU 3€ZUNZHUZp[aL ZPUK LPULYZLP[Z UY4HY[PU ;ZJOHUKS 7L[LY :JOLU[SLY ILKPUN[ NLLPNUL[ ^LPS ZPL RLPU NLZJOSVZZLULZ 2VUaLW[ ZVUKLYU UY LPULU 6ILYILNYPMM M…Y LPUL =PLSaHOS HU =LYILZZLYUNZPKLLU UK PUZ[YTLU[LU HUIPL[LU0U =LYIPUKUN TP[ (UKLYLYZLP[Z ZL[aLU ZPL ZPJO WYHR[PZJO RHT KYJO UK POY ,PUZH[a PZ[ M…Y KLU9( *VUYHK .…U[OLY .H[PUN.LZJOpM[ZM…OYLY 0U[LYUH[PVUHSLY *VU[YVSSLY =LYLPU L= .YV[LPS KLY U[LYULOTLU MYHNSPJO ,Z MLOS[L HSZV LPU WYVISLTHKpXH[LZ 2VUaLW[UK :PLNMYPLK .pUSLU KHZ HJO PU KLY 7YH_PZ HU^LUKIHY PZ[=VYZ[HUKZ]VYZP[aLUKLY 0U[LYUH[PVUHSLY *VU[YVSSLY =LYLPU L= +LY 0U[LYUH[PVUHSL *VU[YVSSLY =LYLPU OH[ KHOLY PT 5V]LTILY LPULU -HJOHYInhaltliche Mitarbeit: ILP[ZRYLPZ TP[ …ILY 4P[NSPLKLYU HZ PZZLUZJOHM[ )LYH[UN UK 7YH_PZ ]LY ZJOPLKLUZ[LY )YHUJOLU UK U[LYULOTLUZNY€LU NLZ[HY[L[ KLY PU KLU SL[a[LU,STHY +^VYZRP *OYPZ[VWO ,PZS 7H[YPJPH -YL` ]PLY 1HOYLU LPU ^PZZLUZJOHM[SPJO MUKPLY[LZ Z[PTTPNLZ UK WYH_PZ[HNSPJOLZ 2VU:PLNMYPLK .pUSLU 9VUHSK .SLPJO /HUZSYPJO /VSZ[4PJOHLS 2HWWLZ KV 2YHZ ^L 4PJOLS 2HYZ[LU 6LOSLY aLW[ LU[^PJRLS[L! KPL É4VKLYUL )KNL[PLYUN¸ +PL =VYHYILP[LU aY 4VKLYULU9VILY[ 9PLN :[LMMLU :PUKS /LST[ PSSTHUU )KNL[PLYUN ILYO[LU HM UHJOZ[LOLUKLU (R[P]P[p[LU! (UHS`ZL ILZ[LOLUKLY 2VUaLW[L )L[[LY (K]HUJLK )L`VUK )KNL[PUNHerstellung 7Y…MUN LTWPYPZJOLY ,YRLUU[UPZZL KYJO 0TWSZL HZ KLY PZZLUZJOHM[:H[a UK NYHMPZJOL (ZM…OYUN! 5LNLUIVYU2VTTUPRH[PVU +YJOM…OYUN LPULY )LUJOTHYRPUN:[KPL TP[ TLOY HSZ U[LYULOTLU 6Z[MPSKLYU PUMVULNLUIVYURVTKL =LYHYILP[UN ]VU 0UW[ KLY PU[LYKPZaPWSPUpYLU (YILP[ZRYLPZTP[NSPLKLY PZZLU+YJR UK =LYHYILP[UN! ZJOHM[SLY 7YHR[PRLY aR…UM[PNL (U^LUKLY HZ U[LYULOTLU UK )LYH[LYSVNV 7YPU[ .TI/ 9PLKLYPJO 3HMLUKL ,Y^LP[LYUN KYJO (UYLNUNLU UK 0KLLU HZ KLY 7YH_PZ ¶ KPLZLY 7UR[ ISLPI[ PT :PUUL LPULY RVU[PUPLYSPJOLU =LYILZZLYUN UVJO VMMLU 4P[ KLT ]VYSPLNLUKLU *VU[YVSSPUN :[H[LTLU[ ^LYKLU KPL NLZHT[LU ,YNLIUPZZL UVJOTHSZ aZHTTLUMHZZLUK KHYNLZ[LSS[ (U KPLZLY :[LSSL T€JO[LU ^PY UZ NHUa OLYaSPJO ILP HSSLU )L[LPSPN[LU KLZ -HJO RYLPZLZ 4VKLYUL )KNL[PLYUN ZV^PL HSSLU KPL a KPLZLT :[H[LTLU[ ZV^PL KLU (MSHNL (WYPS aHOSYLPJOLU =LY€MMLU[SPJOUNLU ILPNL[YHNLU OHILU ILKHURLU0:)5 :PLNMYPLK .pUSLU
  4. 4. 1. Der Weg zur Modernen BudgetierungMitglieder des Facharbeitskreises 1.1 Planung ist Vorbereitung, nicht Vorbestimmung der ZukunftProf. Dr. Ronald Gleich ¶ ,): UP]LYZP[p[ M…Y PY[ZJOHM[ UK 9LJO[ :WLaPLSS *VU[YVSSLY ILZJOpM[PNLU ZPJO PU[LUZP] TP[ KLY 7SHUUN POYLU 4L[OVKLU-HJOHYILP[ZRYLPZSLP[LY UK 0UZ[YTLU[LU PZ[ KVJO KPL 7SHUUN LPU aLU[YHSLZ 0UZ[YTLU[ aY :[LLYUNUdo Kraus ¶ /HUZNYVOL :, -HJOHYILP[ZRYLPZSLP[LY:[LSS]LY[YL[LY ]VU U[LYULOTLU UK KHZ VI^VOS LZ NLYHKL *VU[YVSSLYU RSHY PZ[ KHZZ 7SpULDr. Uwe Michel ¶ /VY]m[O 7HY[ULYZ -HJOHYILP[ZRYLPZSLP[LY:[LSS]LY[YL[LY ZLS[LU ZV LPU[YLMMLU ^PL NLKHJO[ +PLZL :PJOLYOLP[ …ILY KHZ É5PJO[[YLMMLU¸ SPLN[ LPULYZLP[Z HU KLY .YUKZ[YR[Y KLY PY[ZJOHM[ HSZ LPU L]VS[PVUpYLY 7YVaLZZ TP[Uwe Becking ¶ (NLU[Y M…Y (YILP[ c Petra Bohn ¶ 7YLUH .TI/ c Bernhard UNL^PZZLT (ZNHUN ¶ aR…UM[PNL ,YLPNUPZZL SHZZLU ZPJO UPJO[ ]VYOLYZHNLUBücker ¶ )…JRLY *VUZS[PUN c Dr. Elmar Dworski ¶ UP]LYZP[p[ :[[[NHY[ +PLZL Z[pUKPNL =LYpUKLYUN KPL U…ILYZJOHIHYL AHOS HU ,PUMSZZMHR[VYLU UK+LSVP[[L c Prof. Dr. Christoph Eisl ¶ -/ 6ILY€Z[LYYLPJO c Stefan Erlenbach KPL UT€NSPJORLP[ ILZ[PTT[L 0UMVYTH[PVULU ^PL [H[ZpJOSPJOL 2HM,U[ZJOLP¶ ,U) c Dr. Patricia Frey ¶ ,): UP]LYZP[p[ M…Y PY[ZJOHM[ UK 9LJO[ /HUZ KUNLU PT ]VYUOLYLPU a RLUULU LYSHILU RLPUL L_HR[LU 7YVNUVZLU (UKLYLYNYVOL :, c Siegfried Gänßlen ¶ /HUZNYVOL :, c Matthias Handrich ¶ ,): ZLP[Z LU[Z[LOLU SHMLUK ULL 0KLLU 7YVKR[L UK U[LYULOTLU U[LY KPLZLUUP]LYZP[p[ M…Y PY[ZJOHM[ UK 9LJO[ c Markus Happe )LU[LSLY (. c Lars )LKPUNUNLU RHUU KLY 5[aLU KLY 7SHUUN NHUa VMMLUZPJO[SPJO UPJO[ KHYPUHartje ¶ +LTH[PJ c Stefan Hirsch ¶ 6KL^HSK *VTWHUPL c Prof. Dr. Hans- SPLNLU NLUH MLZ[aSLNLU ^HZ PU KLY ARUM[ WHZZPLYLU ^PYKUlrich Holst ¶ -/ 6ZUHIY…JR c Axel Israel ¶ YLU[ H JVU[YVSSLY c Christian Jan-ßen ¶ MIT N.TI/ c Michael Kappes ¶ /VY]m[O 7HY[ULYZ c Matthias Koch HZ PZ[ KHUU KLY A^LJR KLY 7SHUUN¶ 7YVJ[LY .HTISL c Bernd Koschitzki ¶ *:: .TI/ c Claudia Maron ¶ 7SpUL ZPUK UPJO[ …ILYMS…ZZPN VKLY U[aSVZ É7SHUUN LYZL[a[ KLU AMHSS+H[L] L. c Dr. Martin Mayr ¶ *VU9VVT 6. c Alexandra Meidl ¶ *VU9VVT ZVUKLYU ]PLSTLOY U€[PN T 9LZZVYJLU 2H KYJO KLU 0YY[T ¶ UK HZ6. c Andreas Nebe ¶ +L[ZJOL ;LSLRVT (. c Dr. Karsten Oehler ¶ 0)4 c WHaP[p[LU 7LYZVUHS -PUHUaLU a[LPSLU UK 0YY[T RHUU THU SLYULU¸Peter Pfeiffer ¶ .25 +YP]LSPUL .TI/ c Gunter Piotrowski ¶ (_LS :WYPUNLY HMa[LPSLU ILaPLOUNZ^LPZL HMLPUHUKLY(. c Prof. Dr. Robert Rieg ¶ /VJOZJOSL (HSLU c Jenoe Rosenthal ¶ +L[ HIZ[PTTLU a R€UULU +HZ OPSM[ KPL LPUaLSZJOL ;LSLRVT (. c Lars Riemer ¶ /VY]m[O 7HY[ULYZ c Dr. Peter Schentler ULU ;LPSL LPULY 6YNHUPZH[PVU HM NLTLPUZHTL APLSL HZaYPJO[LU 9LZZVYJLU¶ ,): UP]LYZP[p[ M…Y PY[ZJOHM[ UK 9LJO[ /VY]m[O 7HY[ULYZ c Christian ZPUK PTTLY ILNYLUa[ UK ]LYZJOPLKLUL =LY^LUKUNLU RVURYYPLYLU T ZPLSchmahl ¶ +L[ZJOL ;LSLRVT (. c Dr. Matthias Schmitt ¶ U[LYULOTLUZ +YJO LPUL MY…OaLP[PNL lILYSLNUN ^HZ NLZJOLOLU R€UU[L ILYLP[LU ZPJO UILYH[UN c Jürgen Schnöbel ¶ /0+ .SVIHS c Thomas Schulze ¶ :(7 +L[ZJO [LYULOTLU ILZZLY HM KPL ARUM[ ]VY :PL NL^PUULU U[LY TZ[pUKLU ^PJO[PSHUK c Steffen Sindl ¶ :PUKS *VU[YVSSPUNZ`Z[LTL c Markus Steiner ¶ +L[LJVU NL aLP[SPJOL =VYZWY…UNL UK ILYLP[LU ZPJO NLKHURSPJO HM fUKLYUNLU VKLY ULLc Gregoris Theisen ¶ /0+ .SVIHS c Prof. Dr. Martin Tschandl ¶ -/ 1VHUUL ,U[^PJRSUNLU ]VYT c Mathias Walter ¶ ;LSLRVT (. c Dr. Matthias Weiß ¶ 2€SULY=LYRLOYZ)L[YPLIL (. c Helmut Willmann ¶ :0*2 (. +PL 7SHUUN PZ[ PTTLY U[LYULOTLUZZWLaPMPZJO UK RHUU QH TZZ ZPJO ]VU U[LYULOTLU a U[LYULOTLU U[LYZJOLPKLU ZLSIZ[ ^LUU ZPL PU KLYZLSILU )YHUJOL [p[PN UK pOUSPJO NYV VKLY pOUSPJO VYNHUPZPLY[ ZPUK ,Z NPI[ HILY LPUPNL .YUKZp[aL UK 7YPUaPWPLU KPL M…Y HSSL U[LYULOTLU NLS[LU ZVSS[LU UK KPL NLUH KLU 2LYU KLY 7SHUUN HZTHJOLU ¶ ZPL ZPUK PU KLY 4VKLYULU )K NL[PLYUN ILZJOYPLILU (ILY ]VY^LN ZPUK LPU WHHY 2SHYZ[LSSUNLU …ILY KPL ]LY^LUKL[LU )LNYPMML UK 2VUaLW[L a [YLMMLU
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  10. 10. 2.2 Antworten der Modernen Budgetierung 2.3 Die Moderne Budgetierung im Überblick+PL (U[^VY[LU KLY 4VKLYULU )KNL[PLYUN HM KPL ]PLY ^LZLU[SPJOLU /LYHZMVY :PJO …ILY )KNL[PLYUNZZ`Z[LTL .LKHURLU a THJOLU SVOU[ ZPJO LYZ[ HI LPULYKLYUNLU M…Y LPUL =LYILZZLYUN ZPUK PU KLY UHJOMVSNLUKLU ;HILSSL KHYNLZ[LSS[ ILZ[PTT[LU .Y€L UK 2VTWSL_P[p[ KLZ U[LYULOTLUZ :V NPI[ LZ HSSLPU PU +L[ZJOSHUK YUK U[LYULOTLU HI 4P[HYILP[LYU ZV^PL NLTLPUU…[aP Herausforderungen Antworten der Modernen Budgetierung NL UK €MMLU[SPJOL 6YNHUPZH[PVULU KPL KHM…Y WYPTpY PU -YHNL RVTTLU ^…YKLU É5[aLU NLNLU ‹ 2VTWSL_P[p[ YLKaPLYLU! ÉLPUMHJOLY ^LYKLU¸ PU )LaN HM 5PLTHUK RHUU KLU (UZWYJO LYOLILU M…Y KPLZL ¶ UK HSSL HUKLYLU U[LYULO (M^HUK HI^pNLU¸ 0;0UZ[YTLU[L 4L[OVKLU 7YVaLZZL TLU HM KLY LS[ ¶ LPUL -LZ[SLNUN a [YLMMLU ^PL KPL 7SHUUN PT +L[HPS HZNL ‹ :PJO HM ^LZLU[SPJOL Z[LLYUNZYLSL]HU[L 7SHUUNZPUOHS[L ILZJOYpURLU Z[HS[L[ ZLPU TZZ ,Z PZ[ QLKVJO T€NSPJO LPULU 9HOTLU a ZJOHMMLU KLY PUKP]P É+LY +`UHTPR UK KLU ‹ É-SL_PISLY ^LYKLU¸ ILPZWPLSZ^LPZL KYJO :aLUHYPLU YVSSPLYLUKL KLSSL (ZNLZ[HS[UNZT€NSPJORLP[LU aSpZZ[ -…Y KHZ 2VUaLW[ KLY 4VKLYULU )K Z[pUKPNLU =LYpUKL 7SHUUN UK -VYLJHZ[Z VKLY YLSH[P]L APLSL NL[PLYUN MVSNLU KHYHZ KYLP ^PJO[PNL ,JRWUR[L! YUNLU LPULU ÅL_PISLU ‹ .Y€ILY ^LYKLU! 1HOYLZaPLSL HSZ 9HOTLU RYaMYPZ[PN RVURYL[L APLSL 9HOTLU NLILU¸ ]VYNLILU ‹ 4HNLZJOULPKLY[! 9O`[OTZ UK TMHUN ]VU 7SHUHUWHZZUNLU ,YMVSNYLPJOL U[LYULOTLUZM…OYUN ILU€[PN[ U[LYULOTLUZPUKP]PKLSS MLZ[SLNLU APLSL KYJO :[LLYUN :[LLYUNZLU[ZJOLPKUNLU T KPL APLSL a É=LYOHS[LUZZ[LLYUN ‹ )KNL[PLYUN ZVSS HM ,U[ZJOLPKUNZU[LYZ[…[aUN MVRZZPLYLU LYYLPJOLU UK ,U[ZJOLPKUNZ ‹ =HYPHISL =LYN…[UN HM )HZPZ LPULY HZIHSHUJPLY[LU 4PZJOUN ]VU LYYLPJOLU U[LYZ[…[aUN HI^pNLU¸ RYa UK SHUNMYPZ[PNLU WLYZ€USPJOLU )LYLPJOZ UK U[LYULO TLUZaPLSLU ,Z PZ[ HJO a ILY…JRZPJO[PNLU KHZZ 4V[P]H[PVU LOLY KYJO UPJO[ TVUL[pYL 0UZ[YTLU[L ^PYR[ 7SHUUN UK )KNL[PLYUN ZPUK KLY 2LYU KLZZLU ^HZ LPU :[LLYUNZRVUaLW[ ILPUOHS É7SHUUN UK )KNL ‹ )LY…JRZPJO[PNLU KLY 2VU[L_[MHR[VYLU a ) )YHUJOL 6YNHUPZH[PVU 7SHUUN UK [PLYUN PU KHZ NLZHT[L LY[ZJO€WMUN 4HYR[ZP[H[PVU ILP KLY .LZ[HS[UN KLY 7SHUUN [LU ZVSS 1L UHJO )YHUJOL R€UULU ^LP[LYL -…OYUNZZ`Z[LT UK )KNL[PLYUN )KNL[PLYUN HSZ 2LYU ;OLTLU ILHJO[L[ VKLY ILZVUKLYZ HZNL LPUIL[[LU¸ ‹ 2Ya UK TP[[LSMYPZ[PNL 7SHUUNLU Z[pYRLY Z[YH[LNPZJO HZYPJO[LU 0U[LNYH[PVU KLY 4HUHOTLUWSHUUN WYpN[ ZLPU;HILSSL ! +PL (U[^VY[LU KLY 4VKLYULU )KNL[PLYUN .SLPJO L[ HS +PL ,TWMLOSUNLU ZPUK RLPUL 7H[LU[YLaLW[L 6ULZPaLMP[ZHSS2VUaLW[L VKLY (SSOLPSTP[[LS M…Y KLU ZPJOLYLU UK LPUMH ZPUK UPJO[ T€NSPJO JOLU LN aT ,YMVSN +PLZLU LYYLPJO[ THU UY KYJO Z[L[PNL (UZ[YLUNUN ILZZLY a ^LYKLU 2VUaLW[L OLSMLU KHILP ¶ TNLZL[a[ UK NLSLI[ ^LYKLU T…ZZLU ZPL KYJO KPL 4P[HYILP[LY KLZ U[LYULOTLUZ 4VKLYUL )KNL[PLYUN M…OY[ aY…JR aT 7SHUUNZRLYU lILY LPU PU[LNYPLY[LZ 2VUaLW[ ]LYRU…WM[ TP[ KLY :[YH[LNPL KLU APLSLU UK KLT 4HUHNLTLU[Z`Z[LT ZVSS KHZ )KNL[ RVUZLXLU[ LPUMHJO UK ]VY HSSLU +PUNLU TMLSKMSL_PILS ILZ[PTT[ ^LYKLU 4VKLYUL )KNL[PLYUN ILKL[L[ UPJO[ ULL ;VVSZ UK NHY 2VUaLW[L a LYMPUKLU +PL 7YPUaPWPLU ^LYKLU PU a^LP 2H[LNVYPLU TP[ PUZNLZHT[ ZLJOZ +PTLUZPVULU LPU NL[LPS[!

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