Mdia p3-02-the-sun-150420

1. MULTI DIMENSION IMPACT ACCOUNTING
File: MDIA-p3-02-The-SUN-150420.odp Peter Burgess (c) All rights reserved
MDIA
The
SUN
Source of all Physical Energy

2. 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-002-150406.odp Peter Burgess (c) All rights reserved

3. There are:
➔ 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-002-150406.odp Peter Burgess (c) All rights reserved

4. There are:
➔ People who do jobs to earn income;
➔ People who earn their income from
investments; and
➔ People who cannot work and do not
have income.
MULTI DIMENSION IMPACT ACCOUNTING
File: MDIA-Framework-002-150406.odp Peter Burgess (c) All rights reserved

5. In the end, everything is about PEOPLE
➔ PEOPLE make decisions about Capital
➔ What matters, where to invest
➔ PEOPLE make Government Policy
➔ Legislation
➔ Rules and regulations
➔ Government priorities
➔ PEOPLE run things
➔ They are C level managers
➔ They are middle managers
➔ They are workers and junior staff
➔ PEOPLE buy products and use them
➔ Products (goods and services) are the source of much Quality of Life
➔ PEOPLE are at of center of family and society
➔ PEOPLE are discovering knowledge
MULTI DIMENSION IMPACT ACCOUNTING
File: MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights reserved

6. 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

7. People … Human Capital … STATE
➔ 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-002-150406.odp Peter Burgess (c) All rights reserved

8. 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 / capacity of the individual
MULTI DIMENSION IMPACT ACCOUNTING
File: MDIA-Framework-002-150406.odp Peter Burgess (c) All rights reserved

9. 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

10. 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

11. 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

12. 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

13. 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

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