Mdia p3-01-data-architecture-150420

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

2. MULTI DIMENSION IMPACT ACCOUNTING

3. MULTI DIMENSION IMPACT ACCOUNTING

4. MULTI DIMENSION IMPACT ACCOUNTING

5. MULTI DIMENSION IMPACT ACCOUNTING

6. MULTI DIMENSION IMPACT ACCOUNTING

7. MULTI DIMENSION IMPACT ACCOUNTING

8. MULTI DIMENSION IMPACT ACCOUNTING

9. MULTI DIMENSION IMPACT ACCOUNTING

10. MULTI DIMENSION IMPACT ACCOUNTING

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

12. MULTI DIMENSION IMPACT ACCOUNTING

13. 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 Ecoservices
Education Energy
Skills Waste
Recreation Retail
Culture Logistics
Religion Knowledge
TechnologySecurity

14. 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
Human
Capital
Man Built
Structures
& Systems
Natural
Capital
Sun
Financial
Capital
Improves
Environment
Maintains
Natural
Capital and
remediates
Produces
Products
Improves
QoL
Financial
Progress
Renewables
Waste
Creation
Human
Capital
Man Built
Structures
& Systems
Natural
Capital
Sun
Financial
Capital
Super Rich
Affluent
BoP
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
Financial
Capital
Human
Capital
Man Built
Structures
& Systems
Natural
Capital
Sun
Financial
Capital

15. MULTI DIMENSION IMPACT ACCOUNTING
Sun
FINANCIAL
ACCOUNTS
Financial Accounts describe Economic Activity
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

16. MULTI DIMENSION IMPACT ACCOUNTING
Sun
FINANCIAL
ACCOUNTS
ADD positive impact not accounted for
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?
POSITIVE
IMPACT NOT
ACCOUNTED
FOR
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

17. MULTI DIMENSION IMPACT ACCOUNTING
Sun
FINANCIAL
ACCOUNTS
DEDUCT negative impact not accounted for
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
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
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

18. MULTI DIMENSION IMPACT ACCOUNTING
Sun
FINANCIAL
ACCOUNTS
ACCOUNTING FOR EVERYTHING
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

19. MULTI DIMENSION IMPACT ACCOUNTING
IMPACT OF THE ACTIVITIES 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
Liquid
Gases
Solids
Natural
Capital
Depleted
Maybe
improves
FC in HC
Financial
Capital
Human
Capital
Man Built
Structures
& Systems
Natural
Capital
Sun
INPUTS ACTIVITIES BAD
Impact
State-EOPState-BOP
GOOD
Impact

20. 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

21. MULTI DIMENSION IMPACT ACCOUNTING
Sun
FOOD
Activities
Individual
QoL
Individual
QoL
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 SunSun
EOP
Financial
Capital
Human
Capital
Man Built
Structures
& Systems
Natural
Capital
Sun

22. MULTI DIMENSION IMPACT ACCOUNTING
Sun
LAND USE
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 SunSun
EOP
Financial
Capital
Human
Capital
Man Built
Structures
& Systems
Natural
Capital
Sun

23. MULTI DIMENSION IMPACT ACCOUNTING
Sun
WATER USE
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 SunSun
EOP
Financial
Capital
Human
Capital
Man Built
Structures
& Systems
Natural
Capital
Sun

24. MULTI DIMENSION IMPACT ACCOUNTING
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 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 SunSun
EOP
Financial
Capital
Human
Capital
Man Built
Structures
& Systems
Natural
Capital
Sun

25. 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

26. 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

27. 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

28. 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