Mdia p3-01-data-architecture-150420

MULTI DIMENSION IMPACT ACCOUNTING

File: MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights reserved

MDIAData Architecture


WORK-IN-PROGRESS.SLIDESET STILL IN DEVELOPMENT.UPDATES WILL BE POSTED OVER

THE NEXT SEVERAL WEEKS

MDIA data architecture is built around the idea that the double entry accounting construct of State, Process and Flow can be enhanced to account for impact on people and planet as well as only profit.


State, Process and Flow

● Steady state;● Progress; and● OOPS





and this slide shows …

How progress and performance may be measured using the change in state over a period



and these slides show …

something of the complexity of the real world that exists, and what an effective system of metrics has to reflect.





This slide shows …

Something about FEEDBACK, and an approach to data flow that integrates local data collection with local decisions AND data aggregation at higher levels for research and policy analysis.




Next 2 slides● The first slide is a simplified representation of the State – Flow – State idea for ALL elements of the Socio-Enviro-Economic System

● The second slide shows what the conventional money metrics measure … just a tiny part of everything that matters.


* BOP – EOP … Beginning and End of Period


STATE - BOP STATE - EOPPERIOD ACTIVITES


STATE - BOP STATE - EOPPERIOD ACTIVITES


ELEMENTS OF THE SYSTEM by SEGMENT

FinancialCapital

HumanCapital

Man BuiltStructures& Systems

NaturalCapital

Sun

FinancialCapital

HumanCapital

Man BuiltStructures & Systems

NaturalCapital

Money FoodGovernmentNature (life)

Sun

Nature (life)

Capital Market Value

WaterLaws. RulesNature (life)Land

ShelterInfrastructureWater Clothes

IndustryNature (life)AirHealth

MiningEcoservicesEducation

Energy SkillsWaste

RecreationRetailCulture

Logistics ReligionKnowledge

Technology

Security

Energy

Mobility

Profit


ResourceDepletion

EnvironmentDegradation

ImprovesQoL

Super RichAffluent

BoP

Industrial

MiningEnergy

GovernmentNot-for-ProfitPaperwork

Banking

WaterAir

EcoServicesHabitat

Law

MineralsEnergy

Land


HumanCapital


NaturalCapital

Sun

FinancialCapital

ImprovesEnvironment

MaintainsNatural

Capital andremediates

ProducesProducts

ImprovesQoL

FinancialProgress

Renewables

WasteCreation

HumanCapital


NaturalCapital

Sun

FinancialCapital

Super RichAffluent

BoP

Industrial

MiningEnergy

GovernmentNot-for-ProfitPaperwork

Banking

WaterAir

EcoServicesHabitat

Law

MineralsEnergy

Land

HumanCapital


NaturalCapital

Sun

FinancialCapital

HumanCapital


NaturalCapital

Sun

FinancialCapital


Sun

FINANCIAL ACCOUNTS

Financial Accounts describe Economic Activity

REVENUESProducts 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


Sun

FinancialCapital

HumanCapital


NaturalCapital

Sun SunSun

FinancialCapital

HumanCapital


NaturalCapital

Sun


Sun

FINANCIAL ACCOUNTS

ADD positive impact not accounted for



BOP EOP


Employee Benefits

Employee Payroll

Other expenditures

Asset use costs

Depreciation

Financial expenses


Taxation

Profit


VALUE to buyerEquals

HUMAN CAPITAL ADD

Wages and benefitsWhat value to

employee?

Pro-good expendituresWhat value to society?

TaxationWhat value to society?

POSITIVE IMPACT NOTACCOUNTED

FOR


FinancialCapital

HumanCapital


NaturalCapital

Sun Sun

FinancialCapital

HumanCapital


NaturalCapital

Sun


Sun

FINANCIAL ACCOUNTS

DEDUCT negative impact not accounted for



BOP EOP


Employee Benefits

Employee Payroll

Other expenditures

Asset use costs

Depreciation

Financial expenses


Taxation

Profit

For products andenergy bought

and this process

Free use of thecommons andpublic services& infrastructure

Degradationof land

Water scarcityand degradationAir pollution:

Impact on peopleAir pollution:

Impact on climate

Air pollution:Impact on people

Solid waste

Resourcedepletion

Environmental Degradation

Negativeimpact


FinancialCapital

HumanCapital


NaturalCapital

Sun Sun

FinancialCapital

HumanCapital


NaturalCapital

Sun


Sun

FINANCIAL ACCOUNTS

ACCOUNTING FOR EVERYTHING



BOP EOP


Employee Benefits

Employee Payroll

Other expenditures

Asset use costs

Depreciation

Financial expenses


Taxation

Profit



HUMAN CAPITAL ADD


employee?




and this process


Degradationof land



Impact on climate


Solid waste

Resourcedepletion



FOR

Negativeimpact


FinancialCapital

HumanCapital


NaturalCapital

Sun Sun

FinancialCapital

HumanCapital


NaturalCapital

Sun


IMPACT OF THE ACTIVITIES OF AN INDIVIDUAL

InputTimeEffortAbility

ImprovesSociety

Pro GoodActivities

Buy and UsePRODUCTS

Pro MoneyActivities

Non-ImpactRecreation

FinancialCapital

HumanCapital


NaturalCapital

Sun


FinancialCapital

HumanCapital


NaturalCapital

Sun

ImprovesWellness

ImprovesQoL

WASTELiquidGasesSolids

NaturalCapital

Depleted

MaybeimprovesFC in HC

FinancialCapital

HumanCapital


NaturalCapital

Sun

INPUTS ACTIVITIES BADImpact

State-EOPState-BOP

GOODImpact


Job-Money Work

Housing

Health

Time

Skills

Income

Recreation

Education

ProGood Work

Energy

PLUS opportunities

Improvessociety

Food

Clothes

ResourceDepletion

EnvironmentalDegradation

BOP EOPThe Individual


Sun

BOP

FinancialCapital

HumanCapital


NaturalCapital

Sun

PERSONALASSETS

Energy

Health

Enjoyment

Skills

Experience

Family

Shelter

Friends

Money

Stuff

QUALITYOF LIFE

Sun

FinancialCapital

HumanCapital


NaturalCapital

Sun

PERSONALASSETS

Energy

Health

Enjoyment

Skills

Experience

Family

Shelter

Friends

Money

Stuff

QUALITYOF LIFE

PRODUCTSuse MBSS

PRODUCTSImpact NC

PRODUCTSUse

MBSS

PRODUCTSimprove QOL


Sun

FOODActivities

IndividualQoL

IndividualQoL

Use of Pesticides

Use of Land

The IMPACT of FOOD

Use of Water

Use of Fertilizers

Air Pollution

Use of Growth Hormonesand Antibiotics

Use of Energy

Use of Equipment

Use of Labor Inputs

Money Price

Money Profit

Money Cost

True Value

Value Add

True Cost


Sun

BOP

FinancialCapital

HumanCapital


NaturalCapital

Sun SunSun

EOP

FinancialCapital

HumanCapital


NaturalCapital

Sun


Sun

LAND USE

Sustainable agricultureWater purification

About LAND USE

Wetlands

Intensive monoculture

Coastal mangrove

Urban infrastructure

Roads, Parking Lots

There is a limited amount of landThere are multiple possible uses

Money Profit

Land is a factorin improving

human capital, producing goods

and services, locating MBSS,and providingvery criticalecosystemservices

Suburban sprawl

Housing

Tropical forestHabitat

Industrial operations


Sun

BOP

FinancialCapital

HumanCapital


NaturalCapital

Sun SunSun

EOP

FinancialCapital

HumanCapital


NaturalCapital

Sun


Sun

WATER USE

Food productionuses water

Beverage productionuses water

About WATER USE

Water is essential to LIFENothing is more important

Household wateruse essential

Industrial processesuse water

Rainfall and freshwater are abundant

in some placesbut not everywhere

Household wastealso pollutes

Waste water pollutionfrom processesa critical issue

Important forall processes to

treat water beforedischarge

Water is abundant,but most has toomuch dissolved

salts to be potable


Sun

BOP

FinancialCapital

HumanCapital


NaturalCapital

Sun SunSun

EOP

FinancialCapital

HumanCapital


NaturalCapital

Sun


Sun

EMISSIONS

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 emissionshave a direct

impact on health

Nitrous oxides

Freon-ozone layerdamage

Some emissionsare greenhouse

gases that causeglobal warming

The atmosphere is not an infinite free

dump for undesirableand toxic emissions

All emissionshave a cost


Sun

BOP

FinancialCapital

HumanCapital


NaturalCapital

Sun SunSun

EOP

FinancialCapital

HumanCapital


NaturalCapital

Sun


MBSSMan-BuiltStructures& Systems

Sun

NaturalCapital

FINANCIAL ACCOUNTSHuman

Capital

MBSSMan-BuiltStructures& Systems

Sun

NaturalCapital

HumanCapital

Economic Activity … Process Accounts



BOP EOP


Employee Benefits

Employee Payroll

Other expenditures

Asset use costs

Depreciation

Financial expenses


Taxation

Profit



HUMAN CAPITAL ADD


employee?




and this process


Degradationof land



Impact on climate


Solid waste

Resourcedepletion



FOR

Negativeimpact



Sun

FINANCIAL ACCOUNTS

Economic Activity … Process Accounts



BOP EOP


Employee Benefits

Employee Payroll

Other expenditures

Asset use costs

Depreciation

Financial expenses


Taxation

Profit


Sun

FinancialCapital

HumanCapital


NaturalCapital

Sun SunSun

FinancialCapital

HumanCapital


NaturalCapital

Sun


MBSS

NaturalCapital

HumanCapital

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

ImpactStage 1

ImpactStage 1

ImpactStage 1

Cum Costs

Cum Profit

Price Stage 2

ImpactStage 2

ImpactStage 2

ImpactStage 2

Cum Impact

Cum Impact

Cum Impact

Cost = Price stage 2

Costs Stage 3

Profit Stage 3

Cum Costs

Cum Profit

Price Stage 3

ImpactStage 3

ImpactStage 3

ImpactStage 3

Cum Impact

Cum Impact

Cum Impact

FinancialDimension



MBSS

NaturalCapital

HumanCapital

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

ImpactStage 1

ImpactStage 1

ImpactStage 1

FinancialDimension





Sun

BOP EOP


Sun

FinancialCapital

HumanCapital


NaturalCapital

Sun SunSun

FinancialCapital

HumanCapital


NaturalCapital

Sun


Sun

Small decisions by people make all the differenceBOP EOP

Sun

FinancialCapital

HumanCapital

Man BuiltCapital

NaturalCapital

Sun SunSun

FinancialCapital

HumanCapital

Man BuiltCapital

NaturalCapital

Sun


Sun


Sun

FinancialCapital

HumanCapital

Man BuiltCapital

NaturalCapital

Sun SunSun

FinancialCapital

HumanCapital

Man BuiltCapital

NaturalCapital

Sun


Sun


Sun

FinancialCapital

HumanCapital

Man BuiltCapital

NaturalCapital

Sun SunSun

FinancialCapital

HumanCapital

Man BuiltCapital

NaturalCapital

Sun

Product

Place

Supply Chain

Process

Organization

Enablingenvironment

Society


Sun


Sun

FinancialCapital

HumanCapital

Man BuiltCapital

NaturalCapital

Sun SunSun

FinancialCapital

HumanCapital

Man BuiltCapital

NaturalCapital

Sun


Sun


Sun

FinancialCapital

HumanCapital

Man BuiltCapital

NaturalCapital

Sun SunSun

FinancialCapital

HumanCapital

Man BuiltCapital

NaturalCapital

Sun

Moving forward … Request for collaborationMoney is part of a complex socio-enviro-economic system. While it works … it does not work as well as it should, nor as well as it could. The work of MDIA is to enable this complex system to work better.

MDIA needs to be a team effort. Join in and help to make the world a better place. Please get in touch.

Peter Burgess … [email protected]


Date post:	18-Jul-2015
Category:	Data & Analytics
Upload:	peter-burgess
View:	31 times
Download:	0 times

Mdia p3-01-data-architecture-150420

Data & Analytics