In the following you will find an article about the Sensory Motor Bodytherapy according Dr. Pohl, first the abstract in HTML, then the full text in PDF.
The abdomen and its muscles
Summary: This article deals with the many false assumptions about the workings of the abdominal musculature. Following explanation of the anatomical, spatial relationship between the abdominal muscles, inner organs and diaphragm, the causes of a protruding abdomen are demonstrated.
Excepting the case of excess fat, the principal cause is postural. Such cases of incorrect posture are not attributable to weakness of the abdominal musculature, the strengthening of which is therefore pointless. The most frequent problem is that of excess tension in the musculature of the back and that of the front of the rib-cage. Exercises are recommended, through which this tension can be relieved.