BEGIN:VCALENDAR
PRODID:-//Microsoft Corporation//Outlook 16.0 MIMEDIR//EN
VERSION:2.0
METHOD:PUBLISH
X-MS-OLK-FORCEINSPECTOROPEN:TRUE
BEGIN:VTIMEZONE
TZID:W. Europe Standard Time
BEGIN:STANDARD
DTSTART:16011028T030000
RRULE:FREQ=YEARLY;BYDAY=-1SU;BYMONTH=10
TZOFFSETFROM:+0200
TZOFFSETTO:+0100
END:STANDARD
BEGIN:DAYLIGHT
DTSTART:16010325T020000
RRULE:FREQ=YEARLY;BYDAY=-1SU;BYMONTH=3
TZOFFSETFROM:+0100
TZOFFSETTO:+0200
END:DAYLIGHT
END:VTIMEZONE
BEGIN:VEVENT
CLASS:PUBLIC
CREATED:20260811T113201Z
DESCRIPTION:Praxisbericht von Dr. Mark Sellmann aus der RENK Group und Eino
	rdnung für mittelständische Unternehmen\n \nUnternehmen sehen sich heute
	 mit stetig wachsenden regulatorischen Anforderungen konfrontiert. Regelun
	gswerke wie das Hinweisgeberschutzgesetz\, das verschärfte Außenwirtscha
	fts- und Sanktionsstrafrecht sowie die stufenweise anwendbare EU-KI-Verord
	nung verlangen belastbare Zuständigkeiten\, risikoorientierte Kontrollen\
	, wirksame Melde- und Eskalationswege\, regelmäßige Schulungen und eine 
	nachvollziehbare Dokumentation. Hinzu kommen zunehmende Anforderungen an d
	ie Prüfung von Geschäftspartnern und Lieferketten. Diese Entwicklungen b
	etreffen nicht nur Großkonzerne\, sondern auch mittelständische Unterneh
	men.\nWie aktuell und relevant diese Entwicklungen sind\, zeigt auch das B
	undeslagebild Wirtschaftskriminalität 2024: Es weist 61.358 Wirtschaftsde
	likte aus – eine Zunahme von 57\,6 % gegenüber dem Vorjahr bei einer Sc
	hadenssumme von 2\,76 Mrd. €\, wobei gerade im Mittelstand von einer hoh
	en Dunkelziffer auszugehen ist.\nDie maßgebliche Frage lautet daher nicht
	 mehr\, ob ein Compliance Management System einzurichten ist\, sondern in 
	welcher Ausgestaltungstiefe.\n \nDr. Mark Sellmann\, Global Head of Corpor
	ate Ethics & Compliance der RENK Group\, gibt Einblick in ein gewachsenes\
	, gruppenweites CMS: in dessen Kernelemente\, die organisatorische Veranke
	rung und den damit verbundenen laufenden Aufwand. \n \nIm Anschluss ordnen
	 Christian Gräser und Bernd Peter\, Partner im Competence Center Fraud•
	Risk•Compliance von Baker Tilly ein\, welche Ausprägung für mittelstä
	ndische Unternehmen angemessen ist. \nIm Mittelpunkt steht die Dimensionie
	rung: Welche Elemente unverzichtbar sind\, an welchen Stellen die Bearbeit
	ungstiefe reduziert werden kann und wie sich Verantwortung und operative U
	msetzung sachgerecht trennen lassen\, ohne die Wirksamkeit des Systems zu 
	beeinträchtigen.\n \nZum Abschluss der Veranstaltung freuen wir uns auf I
	hre Fragen und den gemeinsamen Austausch mit Ihnen\n\n\n\nKontakt\n\n\nChr
	istian Gräser\nPartner\nSteuerberater\, Certified Fraud Examiner\nBüro S
	tuttgart\nM: +49 171 8140630\nchristian.graeser@bakertilly.de <mailto:chri
	stian.graeser@bakertilly.de> \n\n\nBernd Peter\nPartner\nCIA\, CISA\, Prü
	fer für interne Revisionssysteme (DIIR)\nBüro Stuttgart\nM: +49 151 7058
	7523\nbernd.peter@bakertilly.de <mailto:bernd.peter@bakertilly.de> \n\n\n 
	\nOrganisation\n\n\nLaura Keiner\nSenior Manager\nEvent Coordination\nBür
	o Frankfurt am Main\nM: +49 160 91086213\nlaura.keiner@bakertilly.de <mail
	to:laura.keiner@bakertilly.de> \n \n \n
DTEND;TZID="W. Europe Standard Time":20260929T120000
DTSTAMP:20260811T113201Z
DTSTART;TZID="W. Europe Standard Time":20260929T110000
LAST-MODIFIED:20260811T113201Z
LOCATION:Online
PRIORITY:5
SEQUENCE:0
SUMMARY;LANGUAGE=de:Compliance im Mittelstand: Was ein CMS wirklich leisten
	 muss – und was davon Sie selbst leisten müssen
TRANSP:OPAQUE
UID:040000008200E00074C5B7101A82E008000000002070D7599529DD01000000000000000
	01000000086B4C7C1E7F31C4181EC72FEFD57CD80
X-ALT-DESC;FMTTYPE=text/html:\n<html xmlns:v="urn:schemas-microsoft-com:vml
	" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-m
	icrosoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/200
	4/12/omml" xmlns="http://www.w3.org/TR/REC-html40"><head><meta name=ProgId
	 content=Word.Document><meta name=Generator content="Microsoft Word 15"><m
	eta name=Originator content="Microsoft Word 15"><link rel=File-List href="
	cid:filelist.xml@01DD2995.CA49C100"><!--[if gte mso 9]><xml>\n<o:OfficeDoc
	umentSettings>\n<o:AllowPNG/>\n</o:OfficeDocumentSettings>\n</xml><![endif
	]--><!--[if gte mso 9]><xml>\n<w:WordDocument>\n<w:Zoom>80</w:Zoom>\n<w:Sp
	ellingState>Clean</w:SpellingState>\n<w:GrammarState>Clean</w:GrammarState
	>\n<w:TrackMoves/>\n<w:TrackFormatting/>\n<w:HyphenationZone>21</w:Hyphena
	tionZone>\n<w:EnvelopeVis/>\n<w:PunctuationKerning/>\n<w:ValidateAgainstSc
	hemas/>\n<w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid>\n<w:IgnoreMixedCon
	tent>false</w:IgnoreMixedContent>\n<w:AlwaysShowPlaceholderText>false</w:A
	lwaysShowPlaceholderText>\n<w:DoNotPromoteQF/>\n<w:LidThemeOther>DE</w:Lid
	ThemeOther>\n<w:LidThemeAsian>X-NONE</w:LidThemeAsian>\n<w:LidThemeComplex
	Script>X-NONE</w:LidThemeComplexScript>\n<w:Compatibility>\n<w:BreakWrappe
	dTables/>\n<w:SnapToGridInCell/>\n<w:WrapTextWithPunct/>\n<w:UseAsianBreak
	Rules/>\n<w:DontGrowAutofit/>\n<w:SplitPgBreakAndParaMark/>\n<w:EnableOpen
	TypeKerning/>\n<w:DontFlipMirrorIndents/>\n<w:OverrideTableStyleHps/>\n</w
	:Compatibility>\n<m:mathPr>\n<m:mathFont m:val="Cambria Math"/>\n<m:brkBin
	 m:val="before"/>\n<m:brkBinSub m:val="&#45\;-"/>\n<m:smallFrac m:val="off
	"/>\n<m:dispDef/>\n<m:lMargin m:val="0"/>\n<m:rMargin m:val="0"/>\n<m:defJ
	c m:val="centerGroup"/>\n<m:wrapIndent m:val="1440"/>\n<m:intLim m:val="su
	bSup"/>\n<m:naryLim m:val="undOvr"/>\n</m:mathPr></w:WordDocument>\n</xml>
	<![endif]--><!--[if gte mso 9]><xml>\n<w:LatentStyles DefLockedState="fals
	e" DefUnhideWhenUsed="false" DefSemiHidden="false" DefQFormat="false" DefP
	riority="99" LatentStyleCount="376">\n<w:LsdException Locked="false" Prior
	ity="0" QFormat="true" Name="Normal"/>\n<w:LsdException Locked="false" Pri
	ority="9" QFormat="true" Name="heading 1"/>\n<w:LsdException Locked="false
	" Priority="9" SemiHidden="true" UnhideWhenUsed="true" QFormat="true" Name
	="heading 2"/>\n<w:LsdException Locked="false" Priority="9" SemiHidden="tr
	ue" UnhideWhenUsed="true" QFormat="true" Name="heading 3"/>\n<w:LsdExcepti
	on Locked="false" Priority="9" SemiHidden="true" UnhideWhenUsed="true" QFo
	rmat="true" Name="heading 4"/>\n<w:LsdException Locked="false" Priority="9
	" SemiHidden="true" UnhideWhenUsed="true" QFormat="true" Name="heading 5"/
	>\n<w:LsdException Locked="false" Priority="9" SemiHidden="true" UnhideWhe
	nUsed="true" QFormat="true" Name="heading 6"/>\n<w:LsdException Locked="fa
	lse" Priority="9" SemiHidden="true" UnhideWhenUsed="true" QFormat="true" N
	ame="heading 7"/>\n<w:LsdException Locked="false" Priority="9" SemiHidden=
	"true" UnhideWhenUsed="true" QFormat="true" Name="heading 8"/>\n<w:LsdExce
	ption Locked="false" Priority="9" SemiHidden="true" UnhideWhenUsed="true" 
	QFormat="true" Name="heading 9"/>\n<w:LsdException Locked="false" SemiHidd
	en="true" UnhideWhenUsed="true" Name="index 1"/>\n<w:LsdException Locked="
	false" SemiHidden="true" UnhideWhenUsed="true" Name="index 2"/>\n<w:LsdExc
	eption Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="index 
	3"/>\n<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="tru
	e" Name="index 4"/>\n<w:LsdException Locked="false" SemiHidden="true" Unhi
	deWhenUsed="true" Name="index 5"/>\n<w:LsdException Locked="false" SemiHid
	den="true" UnhideWhenUsed="true" Name="index 6"/>\n<w:LsdException Locked=
	"false" SemiHidden="true" UnhideWhenUsed="true" Name="index 7"/>\n<w:LsdEx
	ception Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="index
	 8"/>\n<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="tr
	ue" Name="index 9"/>\n<w:LsdException Locked="false" Priority="39" SemiHid
	den="true" UnhideWhenUsed="true" Name="toc 1"/>\n<w:LsdException Locked="f
	alse" Priority="39" SemiHidden="true" UnhideWhenUsed="true" Name="toc 2"/>
	\n<w:LsdException Locked="false" Priority="39" SemiHidden="true" UnhideWhe
	nUsed="true" Name="toc 3"/>\n<w:LsdException Locked="false" Priority="39" 
	SemiHidden="true" UnhideWhenUsed="true" Name="toc 4"/>\n<w:LsdException Lo
	cked="false" Priority="39" SemiHidden="true" UnhideWhenUsed="true" Name="t
	oc 5"/>\n<w:LsdException Locked="false" Priority="39" SemiHidden="true" Un
	hideWhenUsed="true" Name="toc 6"/>\n<w:LsdException Locked="false" Priorit
	y="39" SemiHidden="true" UnhideWhenUsed="true" Name="toc 7"/>\n<w:LsdExcep
	tion Locked="false" Priority="39" SemiHidden="true" UnhideWhenUsed="true" 
	Name="toc 8"/>\n<w:LsdException Locked="false" Priority="39" SemiHidden="t
	rue" UnhideWhenUsed="true" Name="toc 9"/>\n<w:LsdException Locked="false" 
	SemiHidden="true" UnhideWhenUsed="true" Name="Normal Indent"/>\n<w:LsdExce
	ption Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="footnot
	e text"/>\n<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed
	="true" Name="annotation text"/>\n<w:LsdException Locked="false" SemiHidde
	n="true" UnhideWhenUsed="true" Name="header"/>\n<w:LsdException Locked="fa
	lse" SemiHidden="true" UnhideWhenUsed="true" Name="footer"/>\n<w:LsdExcept
	ion Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="index hea
	ding"/>\n<w:LsdException Locked="false" Priority="35" SemiHidden="true" Un
	hideWhenUsed="true" QFormat="true" Name="caption"/>\n<w:LsdException Locke
	d="false" SemiHidden="true" UnhideWhenUsed="true" Name="table of figures"/
	>\n<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" 
	Name="envelope address"/>\n<w:LsdException Locked="false" SemiHidden="true
	" UnhideWhenUsed="true" Name="envelope return"/>\n<w:LsdException Locked="
	false" SemiHidden="true" UnhideWhenUsed="true" Name="footnote reference"/>
	\n<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" N
	ame="annotation reference"/>\n<w:LsdException Locked="false" SemiHidden="t
	rue" UnhideWhenUsed="true" Name="line number"/>\n<w:LsdException Locked="f
	alse" SemiHidden="true" UnhideWhenUsed="true" Name="page number"/>\n<w:Lsd
	Exception Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="end
	note reference"/>\n<w:LsdException Locked="false" SemiHidden="true" Unhide
	WhenUsed="true" Name="endnote text"/>\n<w:LsdException Locked="false" Semi
	Hidden="true" UnhideWhenUsed="true" Name="table of authorities"/>\n<w:LsdE
	xception Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="macr
	o"/>\n<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="tru
	e" Name="toa heading"/>\n<w:LsdException Locked="false" SemiHidden="true" 
	UnhideWhenUsed="true" Name="List"/>\n<w:LsdException Locked="false" SemiHi
	dden="true" UnhideWhenUsed="true" Name="List Bullet"/>\n<w:LsdException Lo
	cked="false" SemiHidden="true" UnhideWhenUsed="true" Name="List Number"/>\
	n<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Na
	me="List 2"/>\n<w:LsdException Locked="false" SemiHidden="true" UnhideWhen
	Used="true" Name="List 3"/>\n<w:LsdException Locked="false" SemiHidden="tr
	ue" UnhideWhenUsed="true" Name="List 4"/>\n<w:LsdException Locked="false" 
	SemiHidden="true" UnhideWhenUsed="true" Name="List 5"/>\n<w:LsdException L
	ocked="false" SemiHidden="true" UnhideWhenUsed="true" Name="List Bullet 2"
	/>\n<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
	 Name="List Bullet 3"/>\n<w:LsdException Locked="false" SemiHidden="true" 
	UnhideWhenUsed="true" Name="List Bullet 4"/>\n<w:LsdException Locked="fals
	e" SemiHidden="true" UnhideWhenUsed="true" Name="List Bullet 5"/>\n<w:LsdE
	xception Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="List
	 Number 2"/>\n<w:LsdException Locked="false" SemiHidden="true" UnhideWhenU
	sed="true" Name="List Number 3"/>\n<w:LsdException Locked="false" SemiHidd
	en="true" UnhideWhenUsed="true" Name="List Number 4"/>\n<w:LsdException Lo
	cked="false" SemiHidden="true" UnhideWhenUsed="true" Name="List Number 5"/
	>\n<w:LsdException Locked="false" Priority="10" QFormat="true" Name="Title
	"/>\n<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true
	" Name="Closing"/>\n<w:LsdException Locked="false" SemiHidden="true" Unhid
	eWhenUsed="true" Name="Signature"/>\n<w:LsdException Locked="false" Priori
	ty="1" SemiHidden="true" UnhideWhenUsed="true" Name="Default Paragraph Fon
	t"/>\n<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="tru
	e" Name="Body Text"/>\n<w:LsdException Locked="false" SemiHidden="true" Un
	hideWhenUsed="true" Name="Body Text Indent"/>\n<w:LsdException Locked="fal
	se" SemiHidden="true" UnhideWhenUsed="true" Name="List Continue"/>\n<w:Lsd
	Exception Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Lis
	t Continue 2"/>\n<w:LsdException Locked="false" SemiHidden="true" UnhideWh
	enUsed="true" Name="List Continue 3"/>\n<w:LsdException Locked="false" Sem
	iHidden="true" UnhideWhenUsed="true" Name="List Continue 4"/>\n<w:LsdExcep
	tion Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="List Con
	tinue 5"/>\n<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUse
	d="true" Name="Message Header"/>\n<w:LsdException Locked="false" Priority=
	"11" QFormat="true" Name="Subtitle"/>\n<w:LsdException Locked="false" Semi
	Hidden="true" UnhideWhenUsed="true" Name="Salutation"/>\n<w:LsdException L
	ocked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Date"/>\n<w:Ls
	dException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Bo
	dy Text First Indent"/>\n<w:LsdException Locked="false" SemiHidden="true" 
	UnhideWhenUsed="true" Name="Body Text First Indent 2"/>\n<w:LsdException L
	ocked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Note Heading"/
	>\n<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" 
	Name="Body Text 2"/>\n<w:LsdException Locked="false" SemiHidden="true" Unh
	ideWhenUsed="true" Name="Body Text 3"/>\n<w:LsdException Locked="false" Se
	miHidden="true" UnhideWhenUsed="true" Name="Body Text Indent 2"/>\n<w:LsdE
	xception Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Body
	 Text Indent 3"/>\n<w:LsdException Locked="false" SemiHidden="true" Unhide
	WhenUsed="true" Name="Block Text"/>\n<w:LsdException Locked="false" SemiHi
	dden="true" UnhideWhenUsed="true" Name="Hyperlink"/>\n<w:LsdException Lock
	ed="false" SemiHidden="true" UnhideWhenUsed="true" Name="FollowedHyperlink
	"/>\n<w:LsdException Locked="false" Priority="22" QFormat="true" Name="Str
	ong"/>\n<w:LsdException Locked="false" Priority="20" QFormat="true" Name="
	Emphasis"/>\n<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUs
	ed="true" Name="Document Map"/>\n<w:LsdException Locked="false" SemiHidden
	="true" UnhideWhenUsed="true" Name="Plain Text"/>\n<w:LsdException Locked=
	"false" SemiHidden="true" UnhideWhenUsed="true" Name="E-mail Signature"/>\
	n<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Na
	me="HTML Top of Form"/>\n<w:LsdException Locked="false" SemiHidden="true" 
	UnhideWhenUsed="true" Name="HTML Bottom of Form"/>\n<w:LsdException Locked
	="false" SemiHidden="true" UnhideWhenUsed="true" Name="Normal (Web)"/>\n<w
	:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name=
	"HTML Acronym"/>\n<w:LsdException Locked="false" SemiHidden="true" UnhideW
	henUsed="true" Name="HTML Address"/>\n<w:LsdException Locked="false" SemiH
	idden="true" UnhideWhenUsed="true" Name="HTML Cite"/>\n<w:LsdException Loc
	ked="false" SemiHidden="true" UnhideWhenUsed="true" Name="HTML Code"/>\n<w
	:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name=
	"HTML Definition"/>\n<w:LsdException Locked="false" SemiHidden="true" Unhi
	deWhenUsed="true" Name="HTML Keyboard"/>\n<w:LsdException Locked="false" S
	emiHidden="true" UnhideWhenUsed="true" Name="HTML Preformatted"/>\n<w:LsdE
	xception Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="HTML
	 Sample"/>\n<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUse
	d="true" Name="HTML Typewriter"/>\n<w:LsdException Locked="false" SemiHidd
	en="true" UnhideWhenUsed="true" Name="HTML Variable"/>\n<w:LsdException Lo
	cked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Normal Table"/>
	\n<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" N
	ame="annotation subject"/>\n<w:LsdException Locked="false" SemiHidden="tru
	e" UnhideWhenUsed="true" Name="No List"/>\n<w:LsdException Locked="false" 
	SemiHidden="true" UnhideWhenUsed="true" Name="Outline List 1"/>\n<w:LsdExc
	eption Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Outlin
	e List 2"/>\n<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUs
	ed="true" Name="Outline List 3"/>\n<w:LsdException Locked="false" SemiHidd
	en="true" UnhideWhenUsed="true" Name="Table Simple 1"/>\n<w:LsdException L
	ocked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Simple 2
	"/>\n<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true
	" Name="Table Simple 3"/>\n<w:LsdException Locked="false" SemiHidden="true
	" UnhideWhenUsed="true" Name="Table Classic 1"/>\n<w:LsdException Locked="
	false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Classic 2"/>\n<
	w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name
	="Table Classic 3"/>\n<w:LsdException Locked="false" SemiHidden="true" Unh
	ideWhenUsed="true" Name="Table Classic 4"/>\n<w:LsdException Locked="false
	" SemiHidden="true" UnhideWhenUsed="true" Name="Table Colorful 1"/>\n<w:Ls
	dException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Ta
	ble Colorful 2"/>\n<w:LsdException Locked="false" SemiHidden="true" Unhide
	WhenUsed="true" Name="Table Colorful 3"/>\n<w:LsdException Locked="false" 
	SemiHidden="true" UnhideWhenUsed="true" Name="Table Columns 1"/>\n<w:LsdEx
	ception Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table
	 Columns 2"/>\n<w:LsdException Locked="false" SemiHidden="true" UnhideWhen
	Used="true" Name="Table Columns 3"/>\n<w:LsdException Locked="false" SemiH
	idden="true" UnhideWhenUsed="true" Name="Table Columns 4"/>\n<w:LsdExcepti
	on Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Colu
	mns 5"/>\n<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed=
	"true" Name="Table Grid 1"/>\n<w:LsdException Locked="false" SemiHidden="t
	rue" UnhideWhenUsed="true" Name="Table Grid 2"/>\n<w:LsdException Locked="
	false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Grid 3"/>\n<w:L
	sdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="T
	able Grid 4"/>\n<w:LsdException Locked="false" SemiHidden="true" UnhideWhe
	nUsed="true" Name="Table Grid 5"/>\n<w:LsdException Locked="false" SemiHid
	den="true" UnhideWhenUsed="true" Name="Table Grid 6"/>\n<w:LsdException Lo
	cked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Grid 7"/>
	\n<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" N
	ame="Table Grid 8"/>\n<w:LsdException Locked="false" SemiHidden="true" Unh
	ideWhenUsed="true" Name="Table List 1"/>\n<w:LsdException Locked="false" S
	emiHidden="true" UnhideWhenUsed="true" Name="Table List 2"/>\n<w:LsdExcept
	ion Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Lis
	t 3"/>\n<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="t
	rue" Name="Table List 4"/>\n<w:LsdException Locked="false" SemiHidden="tru
	e" UnhideWhenUsed="true" Name="Table List 5"/>\n<w:LsdException Locked="fa
	lse" SemiHidden="true" UnhideWhenUsed="true" Name="Table List 6"/>\n<w:Lsd
	Exception Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Tab
	le List 7"/>\n<w:LsdException Locked="false" SemiHidden="true" UnhideWhenU
	sed="true" Name="Table List 8"/>\n<w:LsdException Locked="false" SemiHidde
	n="true" UnhideWhenUsed="true" Name="Table 3D effects 1"/>\n<w:LsdExceptio
	n Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table 3D ef
	fects 2"/>\n<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUse
	d="true" Name="Table 3D effects 3"/>\n<w:LsdException Locked="false" SemiH
	idden="true" UnhideWhenUsed="true" Name="Table Contemporary"/>\n<w:LsdExce
	ption Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table E
	legant"/>\n<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed
	="true" Name="Table Professional"/>\n<w:LsdException Locked="false" SemiHi
	dden="true" UnhideWhenUsed="true" Name="Table Subtle 1"/>\n<w:LsdException
	 Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Subtle
	 2"/>\n<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="tr
	ue" Name="Table Web 1"/>\n<w:LsdException Locked="false" SemiHidden="true"
	 UnhideWhenUsed="true" Name="Table Web 2"/>\n<w:LsdException Locked="false
	" SemiHidden="true" UnhideWhenUsed="true" Name="Table Web 3"/>\n<w:LsdExce
	ption Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Balloon
	 Text"/>\n<w:LsdException Locked="false" Priority="39" Name="Table Grid"/>
	\n<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" N
	ame="Table Theme"/>\n<w:LsdException Locked="false" SemiHidden="true" Name
	="Placeholder Text"/>\n<w:LsdException Locked="false" Priority="1" QFormat
	="true" Name="No Spacing"/>\n<w:LsdException Locked="false" Priority="60" 
	Name="Light Shading"/>\n<w:LsdException Locked="false" Priority="61" Name=
	"Light List"/>\n<w:LsdException Locked="false" Priority="62" Name="Light G
	rid"/>\n<w:LsdException Locked="false" Priority="63" Name="Medium Shading 
	1"/>\n<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2"
	/>\n<w:LsdException Locked="false" Priority="65" Name="Medium List 1"/>\n<
	w:LsdException Locked="false" Priority="66" Name="Medium List 2"/>\n<w:Lsd
	Exception Locked="false" Priority="67" Name="Medium Grid 1"/>\n<w:LsdExcep
	tion Locked="false" Priority="68" Name="Medium Grid 2"/>\n<w:LsdException 
	Locked="false" Priority="69" Name="Medium Grid 3"/>\n<w:LsdException Locke
	d="false" Priority="70" Name="Dark List"/>\n<w:LsdException Locked="false"
	 Priority="71" Name="Colorful Shading"/>\n<w:LsdException Locked="false" P
	riority="72" Name="Colorful List"/>\n<w:LsdException Locked="false" Priori
	ty="73" Name="Colorful Grid"/>\n<w:LsdException Locked="false" Priority="6
	0" Name="Light Shading Accent 1"/>\n<w:LsdException Locked="false" Priorit
	y="61" Name="Light List Accent 1"/>\n<w:LsdException Locked="false" Priori
	ty="62" Name="Light Grid Accent 1"/>\n<w:LsdException Locked="false" Prior
	ity="63" Name="Medium Shading 1 Accent 1"/>\n<w:LsdException Locked="false
	" Priority="64" Name="Medium Shading 2 Accent 1"/>\n<w:LsdException Locked
	="false" Priority="65" Name="Medium List 1 Accent 1"/>\n<w:LsdException Lo
	cked="false" SemiHidden="true" Name="Revision"/>\n<w:LsdException Locked="
	false" Priority="34" QFormat="true" Name="List Paragraph"/>\n<w:LsdExcepti
	on Locked="false" Priority="29" QFormat="true" Name="Quote"/>\n<w:LsdExcep
	tion Locked="false" Priority="30" QFormat="true" Name="Intense Quote"/>\n<
	w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 1"/
	>\n<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent
	 1"/>\n<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Ac
	cent 1"/>\n<w:LsdException Locked="false" Priority="69" Name="Medium Grid 
	3 Accent 1"/>\n<w:LsdException Locked="false" Priority="70" Name="Dark Lis
	t Accent 1"/>\n<w:LsdException Locked="false" Priority="71" Name="Colorful
	 Shading Accent 1"/>\n<w:LsdException Locked="false" Priority="72" Name="C
	olorful List Accent 1"/>\n<w:LsdException Locked="false" Priority="73" Nam
	e="Colorful Grid Accent 1"/>\n<w:LsdException Locked="false" Priority="60"
	 Name="Light Shading Accent 2"/>\n<w:LsdException Locked="false" Priority=
	"61" Name="Light List Accent 2"/>\n<w:LsdException Locked="false" Priority
	="62" Name="Light Grid Accent 2"/>\n<w:LsdException Locked="false" Priorit
	y="63" Name="Medium Shading 1 Accent 2"/>\n<w:LsdException Locked="false" 
	Priority="64" Name="Medium Shading 2 Accent 2"/>\n<w:LsdException Locked="
	false" Priority="65" Name="Medium List 1 Accent 2"/>\n<w:LsdException Lock
	ed="false" Priority="66" Name="Medium List 2 Accent 2"/>\n<w:LsdException 
	Locked="false" Priority="67" Name="Medium Grid 1 Accent 2"/>\n<w:LsdExcept
	ion Locked="false" Priority="68" Name="Medium Grid 2 Accent 2"/>\n<w:LsdEx
	ception Locked="false" Priority="69" Name="Medium Grid 3 Accent 2"/>\n<w:L
	sdException Locked="false" Priority="70" Name="Dark List Accent 2"/>\n<w:L
	sdException Locked="false" Priority="71" Name="Colorful Shading Accent 2"/
	>\n<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent
	 2"/>\n<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Ac
	cent 2"/>\n<w:LsdException Locked="false" Priority="60" Name="Light Shadin
	g Accent 3"/>\n<w:LsdException Locked="false" Priority="61" Name="Light Li
	st Accent 3"/>\n<w:LsdException Locked="false" Priority="62" Name="Light G
	rid Accent 3"/>\n<w:LsdException Locked="false" Priority="63" Name="Medium
	 Shading 1 Accent 3"/>\n<w:LsdException Locked="false" Priority="64" Name=
	"Medium Shading 2 Accent 3"/>\n<w:LsdException Locked="false" Priority="65
	" Name="Medium List 1 Accent 3"/>\n<w:LsdException Locked="false" Priority
	="66" Name="Medium List 2 Accent 3"/>\n<w:LsdException Locked="false" Prio
	rity="67" Name="Medium Grid 1 Accent 3"/>\n<w:LsdException Locked="false" 
	Priority="68" Name="Medium Grid 2 Accent 3"/>\n<w:LsdException Locked="fal
	se" Priority="69" Name="Medium Grid 3 Accent 3"/>\n<w:LsdException Locked=
	"false" Priority="70" Name="Dark List Accent 3"/>\n<w:LsdException Locked=
	"false" Priority="71" Name="Colorful Shading Accent 3"/>\n<w:LsdException 
	Locked="false" Priority="72" Name="Colorful List Accent 3"/>\n<w:LsdExcept
	ion Locked="false" Priority="73" Name="Colorful Grid Accent 3"/>\n<w:LsdEx
	ception Locked="false" Priority="60" Name="Light Shading Accent 4"/>\n<w:L
	sdException Locked="false" Priority="61" Name="Light List Accent 4"/>\n<w:
	LsdException Locked="false" Priority="62" Name="Light Grid Accent 4"/>\n<w
	:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 4
	"/>\n<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 A
	ccent 4"/>\n<w:LsdException Locked="false" Priority="65" Name="Medium List
	 1 Accent 4"/>\n<w:LsdException Locked="false" Priority="66" Name="Medium 
	List 2 Accent 4"/>\n<w:LsdException Locked="false" Priority="67" Name="Med
	ium Grid 1 Accent 4"/>\n<w:LsdException Locked="false" Priority="68" Name=
	"Medium Grid 2 Accent 4"/>\n<w:LsdException Locked="false" Priority="69" N
	ame="Medium Grid 3 Accent 4"/>\n<w:LsdException Locked="false" Priority="7
	0" Name="Dark List Accent 4"/>\n<w:LsdException Locked="false" Priority="7
	1" Name="Colorful Shading Accent 4"/>\n<w:LsdException Locked="false" Prio
	rity="72" Name="Colorful List Accent 4"/>\n<w:LsdException Locked="false" 
	Priority="73" Name="Colorful Grid Accent 4"/>\n<w:LsdException Locked="fal
	se" Priority="60" Name="Light Shading Accent 5"/>\n<w:LsdException Locked=
	"false" Priority="61" Name="Light List Accent 5"/>\n<w:LsdException Locked
	="false" Priority="62" Name="Light Grid Accent 5"/>\n<w:LsdException Locke
	d="false" Priority="63" Name="Medium Shading 1 Accent 5"/>\n<w:LsdExceptio
	n Locked="false" Priority="64" Name="Medium Shading 2 Accent 5"/>\n<w:LsdE
	xception Locked="false" Priority="65" Name="Medium List 1 Accent 5"/>\n<w:
	LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 5"/>\
	n<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 5
	"/>\n<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Acce
	nt 5"/>\n<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 
	Accent 5"/>\n<w:LsdException Locked="false" Priority="70" Name="Dark List 
	Accent 5"/>\n<w:LsdException Locked="false" Priority="71" Name="Colorful S
	hading Accent 5"/>\n<w:LsdException Locked="false" Priority="72" Name="Col
	orful List Accent 5"/>\n<w:LsdException Locked="false" Priority="73" Name=
	"Colorful Grid Accent 5"/>\n<w:LsdException Locked="false" Priority="60" N
	ame="Light Shading Accent 6"/>\n<w:LsdException Locked="false" Priority="6
	1" Name="Light List Accent 6"/>\n<w:LsdException Locked="false" Priority="
	62" Name="Light Grid Accent 6"/>\n<w:LsdException Locked="false" Priority=
	"63" Name="Medium Shading 1 Accent 6"/>\n<w:LsdException Locked="false" Pr
	iority="64" Name="Medium Shading 2 Accent 6"/>\n<w:LsdException Locked="fa
	lse" Priority="65" Name="Medium List 1 Accent 6"/>\n<w:LsdException Locked
	="false" Priority="66" Name="Medium List 2 Accent 6"/>\n<w:LsdException Lo
	cked="false" Priority="67" Name="Medium Grid 1 Accent 6"/>\n<w:LsdExceptio
	n Locked="false" Priority="68" Name="Medium Grid 2 Accent 6"/>\n<w:LsdExce
	ption Locked="false" Priority="69" Name="Medium Grid 3 Accent 6"/>\n<w:Lsd
	Exception Locked="false" Priority="70" Name="Dark List Accent 6"/>\n<w:Lsd
	Exception Locked="false" Priority="71" Name="Colorful Shading Accent 6"/>\
	n<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 6
	"/>\n<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Acce
	nt 6"/>\n<w:LsdException Locked="false" Priority="19" QFormat="true" Name=
	"Subtle Emphasis"/>\n<w:LsdException Locked="false" Priority="21" QFormat=
	"true" Name="Intense Emphasis"/>\n<w:LsdException Locked="false" Priority=
	"31" QFormat="true" Name="Subtle Reference"/>\n<w:LsdException Locked="fal
	se" Priority="32" QFormat="true" Name="Intense Reference"/>\n<w:LsdExcepti
	on Locked="false" Priority="33" QFormat="true" Name="Book Title"/>\n<w:Lsd
	Exception Locked="false" Priority="37" SemiHidden="true" UnhideWhenUsed="t
	rue" Name="Bibliography"/>\n<w:LsdException Locked="false" Priority="39" S
	emiHidden="true" UnhideWhenUsed="true" QFormat="true" Name="TOC Heading"/>
	\n<w:LsdException Locked="false" Priority="41" Name="Plain Table 1"/>\n<w:
	LsdException Locked="false" Priority="42" Name="Plain Table 2"/>\n<w:LsdEx
	ception Locked="false" Priority="43" Name="Plain Table 3"/>\n<w:LsdExcepti
	on Locked="false" Priority="44" Name="Plain Table 4"/>\n<w:LsdException Lo
	cked="false" Priority="45" Name="Plain Table 5"/>\n<w:LsdException Locked=
	"false" Priority="40" Name="Grid Table Light"/>\n<w:LsdException Locked="f
	alse" Priority="46" Name="Grid Table 1 Light"/>\n<w:LsdException Locked="f
	alse" Priority="47" Name="Grid Table 2"/>\n<w:LsdException Locked="false" 
	Priority="48" Name="Grid Table 3"/>\n<w:LsdException Locked="false" Priori
	ty="49" Name="Grid Table 4"/>\n<w:LsdException Locked="false" Priority="50
	" Name="Grid Table 5 Dark"/>\n<w:LsdException Locked="false" Priority="51"
	 Name="Grid Table 6 Colorful"/>\n<w:LsdException Locked="false" Priority="
	52" Name="Grid Table 7 Colorful"/>\n<w:LsdException Locked="false" Priorit
	y="46" Name="Grid Table 1 Light Accent 1"/>\n<w:LsdException Locked="false
	" Priority="47" Name="Grid Table 2 Accent 1"/>\n<w:LsdException Locked="fa
	lse" Priority="48" Name="Grid Table 3 Accent 1"/>\n<w:LsdException Locked=
	"false" Priority="49" Name="Grid Table 4 Accent 1"/>\n<w:LsdException Lock
	ed="false" Priority="50" Name="Grid Table 5 Dark Accent 1"/>\n<w:LsdExcept
	ion Locked="false" Priority="51" Name="Grid Table 6 Colorful Accent 1"/>\n
	<w:LsdException Locked="false" Priority="52" Name="Grid Table 7 Colorful A
	ccent 1"/>\n<w:LsdException Locked="false" Priority="46" Name="Grid Table 
	1 Light Accent 2"/>\n<w:LsdException Locked="false" Priority="47" Name="Gr
	id Table 2 Accent 2"/>\n<w:LsdException Locked="false" Priority="48" Name=
	"Grid Table 3 Accent 2"/>\n<w:LsdException Locked="false" Priority="49" Na
	me="Grid Table 4 Accent 2"/>\n<w:LsdException Locked="false" Priority="50"
	 Name="Grid Table 5 Dark Accent 2"/>\n<w:LsdException Locked="false" Prior
	ity="51" Name="Grid Table 6 Colorful Accent 2"/>\n<w:LsdException Locked="
	false" Priority="52" Name="Grid Table 7 Colorful Accent 2"/>\n<w:LsdExcept
	ion Locked="false" Priority="46" Name="Grid Table 1 Light Accent 3"/>\n<w:
	LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 3"/>\n
	<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 3"/
	>\n<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 
	3"/>\n<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark
	 Accent 3"/>\n<w:LsdException Locked="false" Priority="51" Name="Grid Tabl
	e 6 Colorful Accent 3"/>\n<w:LsdException Locked="false" Priority="52" Nam
	e="Grid Table 7 Colorful Accent 3"/>\n<w:LsdException Locked="false" Prior
	ity="46" Name="Grid Table 1 Light Accent 4"/>\n<w:LsdException Locked="fal
	se" Priority="47" Name="Grid Table 2 Accent 4"/>\n<w:LsdException Locked="
	false" Priority="48" Name="Grid Table 3 Accent 4"/>\n<w:LsdException Locke
	d="false" Priority="49" Name="Grid Table 4 Accent 4"/>\n<w:LsdException Lo
	cked="false" Priority="50" Name="Grid Table 5 Dark Accent 4"/>\n<w:LsdExce
	ption Locked="false" Priority="51" Name="Grid Table 6 Colorful Accent 4"/>
	\n<w:LsdException Locked="false" Priority="52" Name="Grid Table 7 Colorful
	 Accent 4"/>\n<w:LsdException Locked="false" Priority="46" Name="Grid Tabl
	e 1 Light Accent 5"/>\n<w:LsdException Locked="false" Priority="47" Name="
	Grid Table 2 Accent 5"/>\n<w:LsdException Locked="false" Priority="48" Nam
	e="Grid Table 3 Accent 5"/>\n<w:LsdException Locked="false" Priority="49" 
	Name="Grid Table 4 Accent 5"/>\n<w:LsdException Locked="false" Priority="5
	0" Name="Grid Table 5 Dark Accent 5"/>\n<w:LsdException Locked="false" Pri
	ority="51" Name="Grid Table 6 Colorful Accent 5"/>\n<w:LsdException Locked
	="false" Priority="52" Name="Grid Table 7 Colorful Accent 5"/>\n<w:LsdExce
	ption Locked="false" Priority="46" Name="Grid Table 1 Light Accent 6"/>\n<
	w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 6"/>
	\n<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 6
	"/>\n<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accen
	t 6"/>\n<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Da
	rk Accent 6"/>\n<w:LsdException Locked="false" Priority="51" Name="Grid Ta
	ble 6 Colorful Accent 6"/>\n<w:LsdException Locked="false" Priority="52" N
	ame="Grid Table 7 Colorful Accent 6"/>\n<w:LsdException Locked="false" Pri
	ority="46" Name="List Table 1 Light"/>\n<w:LsdException Locked="false" Pri
	ority="47" Name="List Table 2"/>\n<w:LsdException Locked="false" Priority=
	"48" Name="List Table 3"/>\n<w:LsdException Locked="false" Priority="49" N
	ame="List Table 4"/>\n<w:LsdException Locked="false" Priority="50" Name="L
	ist Table 5 Dark"/>\n<w:LsdException Locked="false" Priority="51" Name="Li
	st Table 6 Colorful"/>\n<w:LsdException Locked="false" Priority="52" Name=
	"List Table 7 Colorful"/>\n<w:LsdException Locked="false" Priority="46" Na
	me="List Table 1 Light Accent 1"/>\n<w:LsdException Locked="false" Priorit
	y="47" Name="List Table 2 Accent 1"/>\n<w:LsdException Locked="false" Prio
	rity="48" Name="List Table 3 Accent 1"/>\n<w:LsdException Locked="false" P
	riority="49" Name="List Table 4 Accent 1"/>\n<w:LsdException Locked="false
	" Priority="50" Name="List Table 5 Dark Accent 1"/>\n<w:LsdException Locke
	d="false" Priority="51" Name="List Table 6 Colorful Accent 1"/>\n<w:LsdExc
	eption Locked="false" Priority="52" Name="List Table 7 Colorful Accent 1"/
	>\n<w:LsdException Locked="false" Priority="46" Name="List Table 1 Light A
	ccent 2"/>\n<w:LsdException Locked="false" Priority="47" Name="List Table 
	2 Accent 2"/>\n<w:LsdException Locked="false" Priority="48" Name="List Tab
	le 3 Accent 2"/>\n<w:LsdException Locked="false" Priority="49" Name="List 
	Table 4 Accent 2"/>\n<w:LsdException Locked="false" Priority="50" Name="Li
	st Table 5 Dark Accent 2"/>\n<w:LsdException Locked="false" Priority="51" 
	Name="List Table 6 Colorful Accent 2"/>\n<w:LsdException Locked="false" Pr
	iority="52" Name="List Table 7 Colorful Accent 2"/>\n<w:LsdException Locke
	d="false" Priority="46" Name="List Table 1 Light Accent 3"/>\n<w:LsdExcept
	ion Locked="false" Priority="47" Name="List Table 2 Accent 3"/>\n<w:LsdExc
	eption Locked="false" Priority="48" Name="List Table 3 Accent 3"/>\n<w:Lsd
	Exception Locked="false" Priority="49" Name="List Table 4 Accent 3"/>\n<w:
	LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 3
	"/>\n<w:LsdException Locked="false" Priority="51" Name="List Table 6 Color
	ful Accent 3"/>\n<w:LsdException Locked="false" Priority="52" Name="List T
	able 7 Colorful Accent 3"/>\n<w:LsdException Locked="false" Priority="46" 
	Name="List Table 1 Light Accent 4"/>\n<w:LsdException Locked="false" Prior
	ity="47" Name="List Table 2 Accent 4"/>\n<w:LsdException Locked="false" Pr
	iority="48" Name="List Table 3 Accent 4"/>\n<w:LsdException Locked="false"
	 Priority="49" Name="List Table 4 Accent 4"/>\n<w:LsdException Locked="fal
	se" Priority="50" Name="List Table 5 Dark Accent 4"/>\n<w:LsdException Loc
	ked="false" Priority="51" Name="List Table 6 Colorful Accent 4"/>\n<w:LsdE
	xception Locked="false" Priority="52" Name="List Table 7 Colorful Accent 4
	"/>\n<w:LsdException Locked="false" Priority="46" Name="List Table 1 Light
	 Accent 5"/>\n<w:LsdException Locked="false" Priority="47" Name="List Tabl
	e 2 Accent 5"/>\n<w:LsdException Locked="false" Priority="48" Name="List T
	able 3 Accent 5"/>\n<w:LsdException Locked="false" Priority="49" Name="Lis
	t Table 4 Accent 5"/>\n<w:LsdException Locked="false" Priority="50" Name="
	List Table 5 Dark Accent 5"/>\n<w:LsdException Locked="false" Priority="51
	" Name="List Table 6 Colorful Accent 5"/>\n<w:LsdException Locked="false" 
	Priority="52" Name="List Table 7 Colorful Accent 5"/>\n<w:LsdException Loc
	ked="false" Priority="46" Name="List Table 1 Light Accent 6"/>\n<w:LsdExce
	ption Locked="false" Priority="47" Name="List Table 2 Accent 6"/>\n<w:LsdE
	xception Locked="false" Priority="48" Name="List Table 3 Accent 6"/>\n<w:L
	sdException Locked="false" Priority="49" Name="List Table 4 Accent 6"/>\n<
	w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent
	 6"/>\n<w:LsdException Locked="false" Priority="51" Name="List Table 6 Col
	orful Accent 6"/>\n<w:LsdException Locked="false" Priority="52" Name="List
	 Table 7 Colorful Accent 6"/>\n<w:LsdException Locked="false" SemiHidden="
	true" UnhideWhenUsed="true" Name="Mention"/>\n<w:LsdException Locked="fals
	e" SemiHidden="true" UnhideWhenUsed="true" Name="Smart Hyperlink"/>\n<w:Ls
	dException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Ha
	shtag"/>\n<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed=
	"true" Name="Unresolved Mention"/>\n<w:LsdException Locked="false" SemiHid
	den="true" UnhideWhenUsed="true" Name="Smart Link"/>\n</w:LatentStyles>\n<
	/xml><![endif]--><style><!--\n/* Font Definitions */\n@font-face\n	{font-f
	amily:"Cambria Math"\;\n	panose-1:2 4 5 3 5 4 6 3 2 4\;\n	mso-font-charset
	:0\;\n	mso-generic-font-family:roman\;\n	mso-font-pitch:variable\;\n	mso-f
	ont-signature:-536869121 1107305727 33554432 0 415 0\;}\n@font-face\n	{fon
	t-family:Aptos\;\n	mso-font-charset:0\;\n	mso-generic-font-family:swiss\;\
	n	mso-font-pitch:variable\;\n	mso-font-signature:536871559 3 0 0 415 0\;}\
	n/* Style Definitions */\np.MsoNormal\, li.MsoNormal\, div.MsoNormal\n	{ms
	o-style-unhide:no\;\n	mso-style-qformat:yes\;\n	mso-style-parent:""\;\n	ma
	rgin:0cm\;\n	mso-pagination:widow-orphan\;\n	font-size:12.0pt\;\n	font-fam
	ily:"Aptos"\,sans-serif\;\n	mso-ascii-font-family:Aptos\;\n	mso-fareast-fo
	nt-family:Aptos\;\n	mso-hansi-font-family:Aptos\;\n	mso-bidi-font-family:"
	Times New Roman"\;\n	mso-font-kerning:1.0pt\;\n	mso-ligatures:standardcont
	extual\;\n	mso-fareast-language:EN-US\;}\na:link\, span.MsoHyperlink\n	{ms
	o-style-priority:99\;\n	color:#467886\;\n	text-decoration:underline\;\n	te
	xt-underline:single\;}\na:visited\, span.MsoHyperlinkFollowed\n	{mso-style
	-noshow:yes\;\n	mso-style-priority:99\;\n	color:#96607D\;\n	text-decoratio
	n:underline\;\n	text-underline:single\;}\nspan.E-MailFormatvorlage17\n	{ms
	o-style-type:personal-compose\;\n	mso-style-noshow:yes\;\n	mso-style-unhid
	e:no\;\n	mso-ansi-font-size:10.0pt\;\n	mso-bidi-font-size:12.0pt\;\n	font-
	family:"Arial"\,sans-serif\;\n	mso-ascii-font-family:Arial\;\n	mso-hansi-f
	ont-family:Arial\;\n	mso-bidi-font-family:"Times New Roman"\;\n	color:wind
	owtext\;}\nspan.SpellE\n	{mso-style-name:""\;\n	mso-spl-e:yes\;}\n.MsoChpD
	efault\n	{mso-style-type:export-only\;\n	mso-default-props:yes\;\n	mso-asc
	ii-font-family:Aptos\;\n	mso-fareast-font-family:Aptos\;\n	mso-hansi-font-
	family:Aptos\;\n	mso-bidi-font-family:"Times New Roman"\;\n	mso-fareast-la
	nguage:EN-US\;}\n@page WordSection1\n	{size:612.0pt 792.0pt\;\n	margin:70.
	85pt 70.85pt 2.0cm 70.85pt\;\n	mso-header-margin:36.0pt\;\n	mso-footer-mar
	gin:36.0pt\;\n	mso-paper-source:0\;}\ndiv.WordSection1\n	{page:WordSection
	1\;}\n--></style><!--[if gte mso 10]><style>/* Style Definitions */\ntable
	.MsoNormalTable\n	{mso-style-name:"Normale Tabelle"\;\n	mso-tstyle-rowband
	-size:0\;\n	mso-tstyle-colband-size:0\;\n	mso-style-noshow:yes\;\n	mso-sty
	le-priority:99\;\n	mso-style-parent:""\;\n	mso-padding-alt:0cm 5.4pt 0cm 5
	.4pt\;\n	mso-para-margin:0cm\;\n	mso-pagination:widow-orphan\;\n	font-size
	:12.0pt\;\n	font-family:"Aptos"\,sans-serif\;\n	mso-ascii-font-family:Apto
	s\;\n	mso-hansi-font-family:Aptos\;\n	mso-font-kerning:1.0pt\;\n	mso-ligat
	ures:standardcontextual\;\n	mso-fareast-language:EN-US\;}\n</style><![endi
	f]--><!--[if gte mso 9]><xml>\n<o:shapedefaults v:ext="edit" spidmax="1026
	" />\n</xml><![endif]--><!--[if gte mso 9]><xml>\n<o:shapelayout v:ext="ed
	it">\n<o:idmap v:ext="edit" data="1" />\n</o:shapelayout></xml><![endif]--
	></head><body lang=DE link="#467886" vlink="#96607D" style='tab-interval:3
	5.4pt\;word-wrap:break-word'><div class=WordSection1><p class=MsoNormal><s
	pan style='mso-bidi-font-size:16.0pt\;font-family:"Arial"\,sans-serif\;mso
	-bidi-font-family:"Times New Roman"'>Praxisbericht von Dr. Mark Sellmann a
	us der RENK Group und Einordnung für mittelständische Unternehmen<o:p></
	o:p></span></p><p class=MsoNormal><span style='mso-bidi-font-size:16.0pt\;
	font-family:"Arial"\,sans-serif\;mso-bidi-font-family:"Times New Roman"'><
	o:p>&nbsp\;</o:p></span></p><p class=MsoNormal><span style='font-size:10.0
	pt\;mso-bidi-font-size:12.0pt\;font-family:"Arial"\,sans-serif\;mso-bidi-f
	ont-family:"Times New Roman"'>Unternehmen sehen sich heute mit<b> stetig w
	achsenden regulatorischen Anforderungen</b> konfrontiert. Regelungswerke w
	ie das Hinweisgeberschutzgesetz\, das verschärfte Außenwirtschafts- und 
	Sanktionsstrafrecht sowie die stufenweise anwendbare EU-KI-Verordnung verl
	angen <b>belastbare Zuständigkeiten\, risikoorientierte Kontrollen\, wirk
	same Melde- und Eskalationswege</b>\, regelmäßige Schulungen und eine na
	chvollziehbare Dokumentation. Hinzu kommen zunehmende Anforderungen an die
	 Prüfung von Geschäftspartnern und Lieferketten. Diese Entwicklungen bet
	reffen <b>nicht nur</b> <b>Großkonzerne\, sondern auch mittelständische 
	Unternehmen</b>.<o:p></o:p></span></p><p class=MsoNormal><span style='font
	-size:10.0pt\;mso-bidi-font-size:12.0pt\;font-family:"Arial"\,sans-serif\;
	mso-bidi-font-family:"Times New Roman"'>Wie aktuell und relevant diese Ent
	wicklungen sind\, zeigt auch das Bundeslagebild <b>Wirtschaftskriminalitä
	t 2024:</b> Es weist <b>61.358 Wirtschaftsdelikte</b> aus – eine Zunahme
	 von 57\,6 % gegenüber dem Vorjahr bei einer <b>Schadenssumme von 2\,76 M
	rd. €</b>\, wobei gerade im Mittelstand von einer hohen Dunkelziffer aus
	zugehen ist.<o:p></o:p></span></p><p class=MsoNormal><span style='font-siz
	e:10.0pt\;mso-bidi-font-size:12.0pt\;font-family:"Arial"\,sans-serif\;mso-
	bidi-font-family:"Times New Roman"'>Die maßgebliche Frage lautet daher ni
	cht mehr\, ob ein Compliance Management System einzurichten ist\, sondern 
	in welcher Ausgestaltungstiefe.<o:p></o:p></span></p><p class=MsoNormal><s
	pan style='font-size:10.0pt\;mso-bidi-font-size:12.0pt\;font-family:"Arial
	"\,sans-serif\;mso-bidi-font-family:"Times New Roman"'>&nbsp\;<o:p></o:p><
	/span></p><p class=MsoNormal><b><span style='font-size:10.0pt\;mso-bidi-fo
	nt-size:12.0pt\;font-family:"Arial"\,sans-serif\;mso-bidi-font-family:"Tim
	es New Roman"'>Dr. Mark Sellmann</span></b><span style='font-size:10.0pt\;
	mso-bidi-font-size:12.0pt\;font-family:"Arial"\,sans-serif\;mso-bidi-font-
	family:"Times New Roman"'>\, <b>Global Head <span class=SpellE>of</span> C
	orporate <span class=SpellE>Ethics</span> &amp\; Compliance der RENK Group
	</b>\, gibt Einblick in ein gewachsenes\, gruppenweites CMS: in dessen Ker
	nelemente\, die organisatorische Verankerung und den damit verbundenen lau
	fenden Aufwand.&nbsp\;<br>&nbsp\;<br>Im Anschluss ordnen <b>Christian Grä
	ser</b> und <b>Bernd Peter\,</b> <b>Partner im Competence Center <span cla
	ss=SpellE>Fraud•Risk•Compliance</span> von Baker Tilly</b> ein\, welch
	e Ausprägung für mittelständische Unternehmen angemessen ist. <br>Im Mi
	ttelpunkt steht die Dimensionierung: Welche Elemente unverzichtbar sind\, 
	an welchen Stellen die Bearbeitungstiefe reduziert werden kann und wie sic
	h Verantwortung und operative Umsetzung sachgerecht trennen lassen\, ohne 
	die Wirksamkeit des Systems zu beeinträchtigen.<br>&nbsp\;<br>Zum Abschlu
	ss der Veranstaltung freuen wir uns auf Ihre Fragen und den gemeinsamen Au
	stausch mit Ihnen<br><br style='mso-special-character:line-break'><![if !s
	upportLineBreakNewLine]><br style='mso-special-character:line-break'><![en
	dif]><o:p></o:p></span></p><p class=MsoNormal><b><span style='mso-bidi-fon
	t-size:16.0pt\;font-family:"Arial"\,sans-serif\;mso-bidi-font-family:"Time
	s New Roman"\;color:black'>Kontakt<br style='mso-special-character:line-br
	eak'><![if !supportLineBreakNewLine]><br style='mso-special-character:line
	-break'><![endif]><o:p></o:p></span></b></p><p class=MsoNormal><b><span st
	yle='font-size:10.0pt\;mso-bidi-font-size:12.0pt\;font-family:"Arial"\,san
	s-serif\;mso-bidi-font-family:"Times New Roman"\;color:black'>Christian Gr
	äser<br></span></b><span style='font-size:10.0pt\;mso-bidi-font-size:12.0
	pt\;font-family:"Arial"\,sans-serif\;mso-bidi-font-family:"Times New Roman
	"\;color:black'>Partner<br>Steuerberater\, Certified Fraud Examiner<br>Bü
	ro Stuttgart<br>M: +49 171 8140630<br><a href="mailto:christian.graeser@ba
	kertilly.de">christian.graeser@bakertilly.de</a><b><br style='mso-special-
	character:line-break'><![if !supportLineBreakNewLine]><br style='mso-speci
	al-character:line-break'><![endif]><o:p></o:p></b></span></p><p class=MsoN
	ormal><b><span style='font-size:10.0pt\;mso-bidi-font-size:12.0pt\;font-fa
	mily:"Arial"\,sans-serif\;mso-bidi-font-family:"Times New Roman"\;color:bl
	ack'>Bernd Peter<br></span></b><span style='font-size:10.0pt\;mso-bidi-fon
	t-size:12.0pt\;font-family:"Arial"\,sans-serif\;mso-bidi-font-family:"Time
	s New Roman"\;color:black'>Partner<br>CIA\, CISA\, Prüfer für interne Re
	visionssysteme (DIIR)<br>Büro Stuttgart<br>M: +49 151 70587523<br><a href
	="mailto:bernd.peter@bakertilly.de">bernd.peter@bakertilly.de</a><b><br st
	yle='mso-special-character:line-break'><![if !supportLineBreakNewLine]><br
	 style='mso-special-character:line-break'><![endif]></b><o:p></o:p></span>
	</p><p class=MsoNormal><span style='font-size:10.0pt\;mso-bidi-font-size:1
	2.0pt\;font-family:"Arial"\,sans-serif\;mso-bidi-font-family:"Times New Ro
	man"\;color:black'><o:p>&nbsp\;</o:p></span></p><p class=MsoNormal><b><spa
	n style='mso-bidi-font-size:16.0pt\;font-family:"Arial"\,sans-serif\;mso-b
	idi-font-family:"Times New Roman"\;color:black'>Organisation<br style='mso
	-special-character:line-break'><![if !supportLineBreakNewLine]><br style='
	mso-special-character:line-break'><![endif]><o:p></o:p></span></b></p><p c
	lass=MsoNormal><b><span lang=EN-US style='font-size:10.0pt\;mso-bidi-font-
	size:12.0pt\;font-family:"Arial"\,sans-serif\;mso-bidi-font-family:"Times 
	New Roman"\;color:black\;mso-ansi-language:EN-US'>Laura Keiner<o:p></o:p><
	/span></b></p><p class=MsoNormal><span lang=EN-US style='font-size:10.0pt\
	;mso-bidi-font-size:12.0pt\;font-family:"Arial"\,sans-serif\;mso-bidi-font
	-family:"Times New Roman"\;color:black\;mso-ansi-language:EN-US'>Senior Ma
	nager<o:p></o:p></span></p><p class=MsoNormal><span lang=EN-US style='font
	-size:10.0pt\;mso-bidi-font-size:12.0pt\;font-family:"Arial"\,sans-serif\;
	mso-bidi-font-family:"Times New Roman"\;color:black\;mso-ansi-language:EN-
	US'>Event Coordination<o:p></o:p></span></p><p class=MsoNormal><span style
	='font-size:10.0pt\;mso-bidi-font-size:12.0pt\;font-family:"Arial"\,sans-s
	erif\;mso-bidi-font-family:"Times New Roman"\;color:black'>Büro Frankfurt
	 am Main<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10
	.0pt\;mso-bidi-font-size:12.0pt\;font-family:"Arial"\,sans-serif\;mso-bidi
	-font-family:"Times New Roman"\;color:black'>M: +49 160 91086213<o:p></o:p
	></span></p><p class=MsoNormal><span style='font-size:10.0pt\;mso-bidi-fon
	t-size:12.0pt\;font-family:"Arial"\,sans-serif\;mso-bidi-font-family:"Time
	s New Roman"\;color:black'><a href="mailto:laura.keiner@bakertilly.de"><sp
	an style='color:black'>laura.keiner@bakertilly.de</span></a><o:p></o:p></s
	pan></p><p class=MsoNormal><span style='mso-bidi-font-size:16.0pt\;font-fa
	mily:"Arial"\,sans-serif\;mso-bidi-font-family:"Times New Roman"'><o:p>&nb
	sp\;</o:p></span></p><p class=MsoNormal><span style='mso-bidi-font-size:16
	.0pt\;font-family:"Arial"\,sans-serif\;mso-bidi-font-family:"Times New Rom
	an"'><o:p>&nbsp\;</o:p></span></p></div></body></html>
X-MICROSOFT-CDO-BUSYSTATUS:BUSY
X-MICROSOFT-CDO-IMPORTANCE:1
X-MICROSOFT-DISALLOW-COUNTER:FALSE
X-MS-OLK-AUTOFILLLOCATION:FALSE
X-MS-OLK-CONFTYPE:0
BEGIN:VALARM
TRIGGER:-PT15M
ACTION:DISPLAY
DESCRIPTION:Reminder
END:VALARM
END:VEVENT
END:VCALENDAR
