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A good deal of the corporate planning I have observed is like a ritual rain dance; it has no effect on the weather that follows, but those who engage in it think it does. Moreover, it seems to me that much of the advice and instruction related to corporate planning is directed at improving the dancing, not the weather.
Walking on water and developing software from a specification are easy if both are frozen.
the system that people work in and the interaction with people may account for 90 or 95 percent of performance.