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<p><font size="6" color="#FFFFFF" face="Arial"><b><i>
<marquee bgcolor="#0066CC" width="1325" height="86" scrollamount="5" scrolldelay="60">GUERIN
ASSOCIATES, INC. - Consultants in Best Practices</marquee>
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      <p align="center"><b><strong><blink><span style="mso-bidi-font-size: 10.0pt; font-family: Arial; mso-fareast-font-family: Times New Roman; mso-bidi-font-family: Times New Roman; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA"><u><i><font face="Arial" color="#0000FF" size="5">Benchmarking
      and Best Practices</font></i></u></span></blink></strong></b></td>
    <td width="53" height="43"></td>
    <td width="422" height="176" rowspan="3"><a href="http://www.guerinassociates.com/Email/building_sm.jpg"><img border="0" src="building_sm.jpg" width="407" height="539"></a></td>
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      <p align="center"><b><font color="#FF0000" size="4"><span style="font-family: Arial Narrow"><u>Why</u>
      and <u>How</u> to Benchmark</span></font></b></td>
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      <p class="MsoNormal" align="center"><font face="Arial" size="3">Many
      organizations use comprehensive cost and performance metrics to evaluate
      their overall effectiveness, especially versus their peers.&nbsp;</font></p>
      <p class="MsoNormal" align="center"><font face="Arial" size="3">There�s
      an increasing emphasis on <u>value</u>, or the optimal relationship
      between performance and cost.<span style="mso-spacerun:yes">&nbsp; </span>Even
      companies with strong margins and earnings understand the need for real
      overall competitiveness.<span style="mso-spacerun:yes">&nbsp;</span></font></p>
      <p class="MsoNormal" align="center"><b><font face="Arial" size="3">Successful
      firms are looking for value --and savings-- in every area.</font></b></p>
      <p class="MsoNormal" align="center"><font face="Arial" size="3">Benchmarking
      is an effective way to assess and achieve real value.&nbsp;</font></p>
      <p class="MsoNormal" align="center"><font face="Arial" size="3">It can
      help you in a number of important ways:</font></td>
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    <td width="839" height="114" rowspan="3">
      <p class="MsoNormal" style="margin-left:0in;text-align:justify;text-indent:.25in;
line-height:150%;mso-list:l0 level1 lfo1;tab-stops:list .5in;background:#E6E6E6"><b><font face="Arial" size="3"><span style="mso-bidi-font-size: 9.0pt; color: blue">�<span style="mso-bidi-font-size: 9.0pt; color: blue; mso-list: Ignore; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; mso-bidi-font-style: italic">&nbsp;&nbsp;&nbsp;
      </span><i><span style="mso-bidi-font-size: 9.0pt; color: blue; line-height: 150%" dir="LTR">Determine
      where you stand compared to peer organizations</span></i></span></font></b></p>
      <p class="MsoNormal" style="margin-left:0in;text-align:justify;text-indent:.25in;
line-height:150%;mso-list:l0 level1 lfo1;tab-stops:list .5in;background:#E6E6E6"><b><font face="Arial" size="3"><span style="mso-bidi-font-size: 9.0pt; color: blue">�<span style="mso-bidi-font-size: 9.0pt; color: blue; mso-list: Ignore; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; mso-bidi-font-style: italic">&nbsp;&nbsp;&nbsp;
      </span><i><span style="mso-bidi-font-size: 9.0pt; color: blue; line-height: 150%" dir="LTR">Demonstrate
      current strengths, and fine tune performance</span></i></span></font></b></p>
      <p class="MsoNormal" style="margin-left:0in;text-align:justify;text-indent:.25in;
line-height:150%;mso-list:l0 level1 lfo1;tab-stops:list .5in;background:#E6E6E6"><b><font face="Arial" size="3"><span style="mso-bidi-font-size: 9.0pt; color: blue">�<span style="font-style: normal; font-variant: normal; mso-bidi-font-size: 9.0pt; line-height: 150%; color: blue; mso-list: Ignore; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; mso-bidi-font-style: italic">
      &nbsp;&nbsp; </span><i><span dir="LTR" style="mso-bidi-font-size: 9.0pt; line-height: 150%; color: blue">Quantify
      gaps in costs, performance, timing and quality</span></i></span></font></b></p>
      <p class="MsoNormal" style="margin-left:0in;text-align:justify;text-indent:.25in;
line-height:150%;mso-list:l0 level1 lfo1;tab-stops:list .5in;background:#E6E6E6"><b><font face="Arial" size="3"><span style="mso-bidi-font-size: 9.0pt; color: blue">�<span style="font-style: normal; font-variant: normal; mso-bidi-font-size: 9.0pt; color: blue; mso-list: Ignore; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; mso-bidi-font-style: italic">&nbsp;&nbsp;&nbsp;
      </span><i><span style="mso-bidi-font-size: 9.0pt; line-height: 150%; color: blue" dir="LTR">Zero
      in on potential savings and improvements</span></i></span></font></b></p>
      <p class="MsoNormal" style="margin-left:0in;text-align:justify;text-indent:.25in;
line-height:150%;mso-list:l0 level1 lfo1;tab-stops:list .5in;background:#E6E6E6"><b><font face="Arial" size="3"><span style="mso-bidi-font-size: 9.0pt; color: blue">�<span style="font-style: normal; font-variant: normal; mso-bidi-font-size: 9.0pt; color: blue; mso-list: Ignore; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; mso-bidi-font-style: italic">&nbsp;&nbsp;&nbsp;
      </span><i><span style="mso-bidi-font-size: 9.0pt; line-height: 150%; color: blue" dir="LTR">Challenge
      inertia through objective data</span></i></span></font></b></p>
      <p class="MsoNormal" style="margin-left:0in;text-align:justify;text-indent:.25in;
line-height:150%;mso-list:l0 level1 lfo1;tab-stops:list .5in;background:#E6E6E6"><b><font face="Arial" size="3"><span style="mso-bidi-font-size: 9.0pt; color: blue">�<span style="font-style: normal; font-variant: normal; mso-bidi-font-size: 9.0pt; color: blue; mso-list: Ignore; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; mso-bidi-font-style: italic">&nbsp;&nbsp;&nbsp;
      </span><i><span style="mso-bidi-font-size: 9.0pt; line-height: 150%; color: blue" dir="LTR">Identify
      and adapt tested methods</span></i></span></font></b></p>
      <p class="MsoNormal" style="margin-left:0in;text-align:justify;text-indent:.25in;
line-height:150%;mso-list:l0 level1 lfo1;tab-stops:list .5in;background:#E6E6E6"><b><font face="Arial" size="3"><span style="mso-bidi-font-size: 9.0pt; color: blue">�<span style="font-style: normal; font-variant: normal; mso-bidi-font-size: 9.0pt; color: blue; mso-list: Ignore; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; mso-bidi-font-style: italic">&nbsp;&nbsp;&nbsp;
      </span><i><span style="mso-bidi-font-size: 9.0pt; line-height: 150%; color: blue" dir="LTR">Build
      commitment to change</span></i></span></font></b></p>
      <p class="MsoNormal" style="margin-left:0in;text-align:justify;text-indent:.25in;
line-height:150%;mso-list:l0 level1 lfo1;tab-stops:list .5in;background:#E6E6E6"><b><font face="Arial" size="3"><span style="mso-bidi-font-size: 9.0pt; color: blue">�<span style="font-style: normal; font-variant: normal; mso-bidi-font-size: 9.0pt; line-height: 150%; color: blue; mso-list: Ignore; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; mso-bidi-font-style: italic">&nbsp;&nbsp;&nbsp;
      </span><i><span style="mso-bidi-font-size: 9.0pt; line-height: 150%; color: blue" dir="LTR">Avoid
      re-inventing solutions</span></i></span></font></b></p>
      <p class="MsoNormal" style="margin-left:0in;text-align:justify;text-indent:.25in;
mso-list:l0 level1 lfo1;tab-stops:list .5in;background:#E6E6E6"><font face="Arial" size="3"><b><span style="mso-bidi-font-size: 9.0pt; color: blue">�<span style="font-style: normal; font-variant: normal; mso-bidi-font-size: 9.0pt; line-height: 150%; color: blue; mso-list: Ignore; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; mso-bidi-font-style: italic">&nbsp;&nbsp;&nbsp;
      </span><span style="mso-bidi-font-size: 9.0pt; color: blue" dir="LTR"><i>Establish
      achievable goals</i></span></span></b></font></td>
    <td width="53" height="114" rowspan="3"></td>
    <td width="422" valign="middle" height="61">
      <p align="center"><b><u><span style="font-family: Arial Narrow"><font color="#FF0000" size="4">Guerin
      Associates News</font></span></u></b></p>
    </td>
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    <td width="422" height="69">
      <p align="left"><font face="Arial" size="3">Michael Guerin addressed
      IFMA�s �World Workplace� in Toronto, Ontario on October 8, 2002 on
      the topic:</font></p>
      <p align="center"><i><font face="Arial" size="3"><u>Using Key Metrics to
      Demonstrate</u>&nbsp;&nbsp; <u>Value in the Workplace</u>.</font></i></p>
      <p align="center">&nbsp;</td>
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    <td width="422" height="1">
      <p align="center" style="background-color: #C0C0C0"><span style="font-size:9.0pt;font-family:Arial;
mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;;
mso-ansi-language:EN-US;mso-fareast-language:EN-US;mso-bidi-language:AR-SA"><a href="http://www.guerinassociates.com/Email/Bullet1.jpg"><img src="Bullet1.jpg" v:shapes="_x0000_i1025" width="212" height="285"></a></span></td>
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      <p class="MsoNormal" style="text-align: justify; line-height: 100%">&nbsp;</p>
      <p class="MsoNormal" style="text-align:justify"><font face="Arial" size="3">Many
      participants find that benchmarking studies reveal unexpected
      opportunities, and innovative solutions to problems.&nbsp; That�s
      because &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      �best performers� are constantly testing and improving their methods.</font></p>
      <p class="MsoNormal" style="text-align:justify"><font face="Arial" size="3">Some
      have reported that data was requested just <u> after</u> a study was completed.&nbsp;
      Benchmarking takes some time, so it�s important to act early, rather
      than wait for management to ask for comparative data.</font></p>
      <p class="MsoNormal" style="text-align:justify;line-height:150%">&nbsp;</p>
      <p class="MsoNormal" style="text-align:justify;line-height:150%">&nbsp;</p>
    </td>
    <td width="53" height="1"></td>
    <td width="422" height="1"><font face="Arial" size="3">Mike explained to
      an audience of over 150 attendees how managers at leading companies are
      using quantifiable performance indicators to improve costs and
      performance, and clearly demonstrate overall value to their own
      management.</font></td>
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    <td width="839" height="56">
      <p class="MsoNormal" style="margin-left:0in;text-align:justify;text-indent:.25in;
line-height:150%;mso-list:l0 level1 lfo1;tab-stops:list .5in;background:#E6E6E6"><b><font face="Arial" size="3" color="#0000FF">CRITICAL
      SUCCESS FACTORS:</font></b></p>
      <p class="MsoNormal" style="margin-left:0in;text-align:justify;text-indent:.25in;
line-height:150%;mso-list:l0 level1 lfo1;tab-stops:list .5in;background:#E6E6E6"><b><font face="Arial" size="3"><span style="mso-list: Ignore; mso-bidi-font-size: 9.0pt; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: blue; mso-bidi-font-style: italic">�</span><span style="font-style: normal; font-variant: normal; mso-bidi-font-size: 9.0pt; color: blue; mso-list: Ignore; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; mso-bidi-font-style: italic">&nbsp;&nbsp;&nbsp;
      </span><span dir="LTR"><i><span style="mso-bidi-font-size: 9.0pt; color: blue">Consider
      a third party to maintain objectivity and confidentiality</span></i></span></font></b></p>
      <p class="MsoNormal" style="margin-left:0in;text-align:justify;text-indent:.25in;
line-height:150%;mso-list:l0 level1 lfo1;tab-stops:list .5in;background:#E6E6E6"><font face="Arial" size="3"><b><span style="mso-list: Ignore; mso-bidi-font-size: 9.0pt; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: blue; mso-bidi-font-style: italic">�</span><span style="font-style: normal; font-variant: normal; mso-bidi-font-size: 9.0pt; color: blue; mso-list: Ignore; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; mso-bidi-font-style: italic">&nbsp;&nbsp;&nbsp;
      </span><span dir="LTR"><i><span style="mso-bidi-font-size: 9.0pt; color: blue">Strive
      for actionable, &quot;apples to apples&quot; data</span></i></span></b></font></p>
      <p class="MsoNormal" style="margin-left:0in;text-align:justify;text-indent:.25in;
line-height:150%;mso-list:l0 level1 lfo1;tab-stops:list .5in;background:#E6E6E6"><font face="Arial" size="3"><b><span style="mso-list: Ignore; mso-bidi-font-size: 9.0pt; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: blue; mso-bidi-font-style: italic">�</span><span style="font-style: normal; font-variant: normal; mso-bidi-font-size: 9.0pt; color: blue; mso-list: Ignore; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; mso-bidi-font-style: italic">&nbsp;&nbsp;&nbsp;
      </span><span dir="LTR"><i><span style="mso-bidi-font-size: 9.0pt; color: blue">Focus
      on win-win outcomes:</span></i></span></b></font></p>
      <p class="MsoNormal" style="margin-left:0in;text-align:justify;text-indent:.25in;
line-height:150%;mso-list:l0 level1 lfo1;tab-stops:list .5in;background:#E6E6E6"><font face="Arial" size="3"><b><span style="mso-list: Ignore; mso-bidi-font-size: 9.0pt; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: blue; mso-bidi-font-style: italic">�</span><span style="font-style: normal; font-variant: normal; mso-bidi-font-size: 9.0pt; color: blue; mso-list: Ignore; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; mso-bidi-font-style: italic">&nbsp;&nbsp;&nbsp;
      </span><span dir="LTR"><i><span style="mso-bidi-font-size: 9.0pt; color: blue">Solid
      proof where costs and performance are effective</span></i></span></b></font></p>
      <p class="MsoNormal" style="margin-left:0in;text-align:justify;text-indent:.25in;
line-height:150%;mso-list:l0 level1 lfo1;tab-stops:list .5in;background:#E6E6E6"><font face="Arial" size="3"><b><span style="mso-list: Ignore; mso-bidi-font-size: 9.0pt; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: blue; mso-bidi-font-style: italic">�</span><span style="font-style: normal; font-variant: normal; mso-bidi-font-size: 9.0pt; line-height: 150%; color: blue; mso-list: Ignore; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; mso-bidi-font-style: italic">&nbsp;&nbsp;&nbsp;
      </span><span dir="LTR"><i><span style="mso-bidi-font-size: 9.0pt; color: blue">Tested
      solutions where improvement is needed</span></i></span></b></font></td>
    <td width="53" height="56"></td>
    <td width="422" height="56" align="center"><font face="Arial" size="3"><b>Contact
      us for additional information</b></font>
      <p><a href="mailto:[email protected]"><font face="Arial"><b>[email protected]</b></font></a></p>
      <p><font face="Arial" size="6" color="#FF0000"><b>908-903-9070</b></font></p>
      <p><font face="Arial" size="2"><b>Copyright 2002 Guerin Associates, Inc.</b></font></td>
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