MDIA-Basic-Data-Modules-004-150411-wip .... trying to get all the pieces of mDIA to be a coherent whole

1. MULTI DIMENSION IMPACT ACCOUNTING
File: MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights reserved
MDIA
Basic Data Modules

2. MULTI DIMENSION IMPACT ACCOUNTING
File: MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights reserved

3. MULTI DIMENSION IMPACT ACCOUNTING
Resource
Depletion
Environment
Degradation
Improves
QoL
Super Rich
Affluent
BoP
Industrial
Mining
Energy
Government
Not-for-Profit
Paperwork
Banking
Water
Air
EcoServices
Habitat
Law
Minerals
Energy
Land
File: MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights reserved
Super Rich
Affluent
EoP
Industrial
Mining
Energy
Government
Not-for-Profit
Paperwork
Banking
Water
Air
EcoServices
Habitat
Law
Minerals
Energy
Land
Human
Capital
Man Built
Structures
& Systems
Natural
Capital
Sun
Human
Capital
Man Built
Structures
& Systems
Natural
Capital
Sun
Financial
Capital
Financial
Capital
Improves
Environment
Maintains
Natural
Capital and
remediates
Produces
Products
Improves
QoL
Financial
Progress
Renewable
Energy
Waste
Creation

4. MULTI DIMENSION IMPACT ACCOUNTING
Sun
FINANCIAL
ACCOUNTS
Economic Activity … Process Accounts
REVENUES
Products Sold X Price
Products Bought X Price
BOP EOP
Energy Bought X Price
Employee Benefits
Employee Payroll
Other expenditures
Asset use costs
Depreciation
Financial expenses
Pro-good expenditures
Taxation
Profit
File: MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights reserved
Sun
Financial
Capital
Human
Capital
Man Built
Structures
& Systems
Natural
Capital
Sun SunSun
Financial
Capital
Human
Capital
Man Built
Structures
& Systems
Natural
Capital
Sun

5. MULTI DIMENSION IMPACT ACCOUNTING
Sun
FINANCIAL
ACCOUNTS
Economic Activity … Process Accounts
REVENUES
Products Sold X Price
Products Bought X Price
BOP EOP
Energy Bought X Price
Employee Benefits
Employee Payroll
Other expenditures
Asset use costs
Depreciation
Financial expenses
Pro-good expenditures
Taxation
Profit
REVENUES
Products Sold X Price
VALUE to buyer
Equals
HUMAN CAPITAL ADD
Wages and benefits
What value to
employee?
Pro-good expenditures
What value to society?
Taxation
What value to society?
For products and
energy bought
and this process
Free use of the
commons and
public services
& infrastructure
Degradation
of land
Water scarcity
and degradation
Air pollution:
Impact on people
Air pollution:
Impact on climate
Air pollution:
Impact on people
Solid waste
Resource
depletion
Environmental
Degradation
POSITIVE
IMPACT NOT
ACCOUNTED
FOR
Negative
impact
File: MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights reserved
Financial
Capital
Human
Capital
Man Built
Structures
& Systems
Natural
Capital
Sun Sun
Financial
Capital
Human
Capital
Man Built
Structures
& Systems
Natural
Capital
Sun

6. For people, there are:
➔ The people at the Bottom of the Pyramid;
➔ An increasingly large and affluent middle
class of business people, professionals and
employees; and
➔ A very small but rich and powerful elite with
substantial ownership interests.
MULTI DIMENSION IMPACT ACCOUNTING
File: MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights reserved

7. The PURPOSE of all economic activity is
to enable an improved Quality of Life and
Standard of Living for PEOPLE.
➔ More MONEY and more STUFF has been the
proxy for a better quality of life and standard of
living.
➔ This has been one of the drivers of the
Western style consumer economy.
MULTI DIMENSION IMPACT ACCOUNTING
File: MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights reserved

8. MULTI DIMENSION IMPACT ACCOUNTING
IMPACT OF THE ACTIVITY OF AN INDIVIDUAL
Input
Time
Effort
Ability
Improves
Society
Pro Good
Activities
Buy and Use
PRODUCTS
Pro Money
Activities
Non-Impact
Recreation
Financial
Capital
Human
Capital
Man Built
Structures
& Systems
Natural
Capital
Sun
File: MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights reserved
Financial
Capital
Human
Capital
Man Built
Structures
& Systems
Natural
Capital
Sun
Improves
Wellness
Improves
QoL
WASTE
Natural
Capital
Depleted
Maybe
improves
FC in HC
Financial
Capital
Human
Capital
Man Built
Structures
& Systems
Natural
Capital
Sun

9. MULTI DIMENSION IMPACT ACCOUNTING
COMPONENTS OF THE SYSTEM SEGMENTS
Financial
Capital
Human
Capital
Man Built
Structures
& Systems
Natural
Capital
Sun
File: MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights reserved
Financial
Capital
Human
Capital
Man Built
Structures & Systems
Natural
Capital
Money Food Government Nature (life)
Sun
Nature (life)
Capital Market
Value
Water Laws. Rules Nature (life)Land
Shelter Infrastructure Water
Clothes Industry Nature (life)Air
Health Mining Nature (life)Ecoservices
Education Energy
Skills Waste
Recreation Retail
Culture Logistics
Religion Knowledge
Technology

10. MULTI DIMENSION IMPACT ACCOUNTING
Man-Built
Structures
& Systems
Sun
Natural
Capital
FOOD
ActivitiesHuman
Capital
Individual
QoL
Individual
QoL
Man-Built
Structures
& Systems
Sun
Natural
Capital
Human
Capital
Use of Pesticides
Use of Land
The IMPACT of FOOD
Use of Water
Use of Fertilizers
Air Pollution
Use of Growth Hormones
and Antibiotics
Use of Energy
Use of Equipment
Use of Labor Inputs
Money Price
Money Profit
Money Cost
True Value
Value Add
True Cost
File: MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights reserved
Sun
BOP
Financial
Capital
Human
Capital
Man Built
Structures
& Systems
Natural
Capital
Sun

11. MULTI DIMENSION IMPACT ACCOUNTING
Man-Built
Structures
& Systems
Sun
Natural
Capital
LAND USEHuman
Capital
Man-Built
Structures
& Systems
Sun
Natural
Capital
Human
Capital
Sustainable agriculture
Water purification
About LAND USE
Wetlands
Intensive monoculture
Coastal mangrove
Urban infrastructure
Roads, Parking Lots
There is a limited amount of land
There are multiple possible uses
Money Profit
Land is a factor
in improving
human capital,
producing goods
and services,
locating MBSS,
and providing
very critical
ecosystem
services
Suburban sprawl
Housing
Tropical forest
Habitat
Industrial operations
File: MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights reserved
Sun
BOP
Financial
Capital
Human
Capital
Man Built
Structures
& Systems
Natural
Capital
Sun

12. MULTI DIMENSION IMPACT ACCOUNTING
Man-Built
Structures
& Systems
Sun
Natural
Capital
WATER USEHuman
Capital
Man-Built
Structures
& Systems
Sun
Natural
Capital
Human
Capital
Food production
uses water
Beverage production
uses water
About WATER USE
Water is essential to LIFE
Nothing is more important
Household water
use essential
Industrial processes
use water
Rainfall and fresh
water are abundant
in some places
but not everywhere
Household waste
also pollutes
Waste water pollution
from processes
a critical issue
Important for
all processes to
treat water before
discharge
Water is abundant,
but most has too
much dissolved
salts to be potable
File: MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights reserved
Sun
BOP
Financial
Capital
Human
Capital
Man Built
Structures
& Systems
Natural
Capital
Sun

13. MULTI DIMENSION IMPACT ACCOUNTING
Man-Built
Structures
& Systems
Sun
Natural
Capital
EMISSIONSHuman
Capital
Man-Built
Structures
& Systems
Sun
Natural
Capital
Human
Capital
SO2 … acid rain
CO2-Greenhouse Gas
About ATMOSPHERIC POLLUTION
Air pollution has many forms, all of which are
more or less detrimental to people and planet
Particulates
MH4-Methane-GHG
Some emissions
have a direct
impact on health
Nitrous oxides
Freon-ozone layer
damage
Some emissions
are greenhouse
gases that cause
global warming
The atmosphere is
not an infinite free
dump for undesirable
and toxic emissions
All emissions
have a cost
File: MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights reserved
Sun
BOP
Financial
Capital
Human
Capital
Man Built
Structures
& Systems
Natural
Capital
Sun

14. MULTI DIMENSION IMPACT ACCOUNTING
Job-Money Work
Housing
Health
Time
Skills
Income
Recreation
Education
ProGood Work
Energy
PLUS opportunities
Improves
society
Food
Clothes
Resource
Depletion
Environmental
Degradation
BOP EOPThe Individual
File: MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights reserved
Sun
BOP
Financial
Capital
Human
Capital
Man Built
Structures
& Systems
Natural
Capital
Sun
PERSONAL
ASSETS
Energy
Health
Enjoyment
Skills
Experience
Family
Shelter
Friends
Money
Stuff
QUALITY
OF LIFE
Sun
Financial
Capital
Human
Capital
Man Built
Structures
& Systems
Natural
Capital
Sun
PERSONAL
ASSETS
Energy
Health
Enjoyment
Skills
Experience
Family
Shelter
Friends
Money
Stuff
QUALITY
OF LIFE
PRODUCTS
use MBSS
PRODUCTS
Impact NC
PRODUCTS
Use
MBSS
PRODUCTS
improve QOL

15. MULTI DIMENSION IMPACT ACCOUNTING
MBSS
Man-Built
Structures
& Systems
Sun
Natural
Capital
FINANCIAL
ACCOUNTSHuman
Capital
MBSS
Man-Built
Structures
& Systems
Sun
Natural
Capital
Human
Capital
Economic Activity … Process Accounts
REVENUES
Products Sold X Price
Products Bought X Price
BOP EOP
Energy Bought X Price
Employee Benefits
Employee Payroll
Other expenditures
Asset use costs
Depreciation
Financial expenses
Pro-good expenditures
Taxation
Profit
REVENUES
Products Sold X Price
VALUE to buyer
Equals
HUMAN CAPITAL ADD
Wages and benefits
What value to
employee?
Pro-good expenditures
What value to society?
Taxation
What value to society?
For products and
energy bought
and this process
Free use of the
commons and
public services
& infrastructure
Degradation
of land
Water scarcity
and degradation
Air pollution:
Impact on people
Air pollution:
Impact on climate
Air pollution:
Impact on people
Solid waste
Resource
depletion
Environmental
Degradation
POSITIVE
IMPACT NOT
ACCOUNTED
FOR
Negative
impact
File: MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights reserved

16. MULTI DIMENSION IMPACT ACCOUNTING
Sun
FINANCIAL
ACCOUNTS
Economic Activity … Process Accounts
REVENUES
Products Sold X Price
Products Bought X Price
BOP EOP
Energy Bought X Price
Employee Benefits
Employee Payroll
Other expenditures
Asset use costs
Depreciation
Financial expenses
Pro-good expenditures
Taxation
Profit
File: MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights reserved
Sun
Financial
Capital
Human
Capital
Man Built
Structures
& Systems
Natural
Capital
Sun SunSun
Financial
Capital
Human
Capital
Man Built
Structures
& Systems
Natural
Capital
Sun

17. MULTI DIMENSION IMPACT ACCOUNTING
MBSS
Natural
Capital
Human
Capital
PRODUCT … the SUPPLY CHAIN
IMPACT ACCOUNTING ADJUSTMENTS
Zero to start
Costs this stage
Profit this stage
Price this stage
FINANCIAL
ACCOUNTS
Zero to start
Costs this stage
Profit this stage
Price Stage 1
FINANCIAL ACCOUNTS EACH STEP OF THE SUPPLY CHAIN
Cost =
Price stage 1
Costs Stage 2
Profit Stage 2
Impact
Stage 1
Impact
Stage 1
Impact
Stage 1
Cum Costs
Cum Profit
Price Stage 2
Impact
Stage 2
Impact
Stage 2
Impact
Stage 2
Cum
Impact
Cum
Impact
Cum
Impact
Cost =
Price stage 2
Costs Stage 3
Profit Stage 3
Cum Costs
Cum Profit
Price Stage 3
Impact
Stage 3
Impact
Stage 3
Impact
Stage 3
Cum
Impact
Cum
Impact
Cum
Impact
Financial
Dimension
File: MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights reserved

18. MULTI DIMENSION IMPACT ACCOUNTING
MBSS
Natural
Capital
Human
Capital
PLACE … Where people live and work … where impact can be seen
IMPACT ACCOUNTING ADJUSTMENTS
Zero to start
Costs this stage
Profit this stage
Price this stage
FINANCIAL
ACCOUNTS
Zero to start
Costs this stage
Profit this stage
Price Stage 1
FINANCIAL ACCOUNTS EACH STEP OF THE SUPPLY CHAIN
Impact
Stage 1
Impact
Stage 1
Impact
Stage 1
Financial
Dimension
File: MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights reserved

19. MULTI DIMENSION IMPACT ACCOUNTING
Job-Money
Work
Sun
Personal
Assets
Natural Capital … Land, water, air, energy, minerals, ecosystem services
Housing
MBSS – Government Sector – Laws, regulations, justice, security, infrastructure
Health
Time
Skills
Income
Recreation
Education
ProGood
Work
Energy
Energy
Health
Enjoyment
Skills
Experience
Family
Shelter
Friends
Money
Stuff
Personal
Assets
Energy
Health
Enjoyment
Skills
Experience
Family
Shelter
Friends
Money
Stuff
MBSS Companies, organizations, financial capital, knowledge capital, processes, plant and equipment
PLUS opportunities
Improves
society
Food
Clothes
Improves
family
Uses MBSS
and Natural
Capital
BOP EOP
File: MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights reserved

20. People … Human Capital … QoL
➔ Quality of life is a function of:
➔ The Individual
➔ What has happened in the past
➔ What are the possibilities for the future
➔ What is happening right now
➔ Quality of life is a function of many things:
➔ Genetics
➔ Personality traits
➔ The family environment
➔ The broader circle of friends and community
➔ Knowledge from education
➔ Knowledge from experience
➔ Personal wellness
➔ Access to food and water
➔ Access to shelter
➔ Access to goods and services
➔ Security
➔ Financial wealth
➔ Job opportunities and income
MULTI DIMENSION IMPACT ACCOUNTING
File: MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights reserved

21. People … Human Capital … FLOW
➔ Basic needs are:
➔ Food
➔ Water
➔ Shelter
➔ Basic stuff
➔ A better quality of life requires:
➔ Access to health services
➔ Access to education
➔ Funds to pay for things
➔ Wealth or income from a job to provide funds
➔ Security
➔ Access to spiritual support
➔ A strong family
➔ A circle of friends
➔ A community that enhances QoL
➔ The critical constraints are:
➔ Time … only n hours per year
➔ Health / energy / ability of the individual
MULTI DIMENSION IMPACT ACCOUNTING
File: MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights reserved