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Resumè, world wide announced since March 2007:

The Thesis, part B was approved by professor Mads Peter Sørensen and professor Jan Birkelund Mouritsen in 1999. In this same matter of the Thesis the professors C.H. Gudnason, Aage U.Michelsen, Steen Hildebrandt, John A. Christensen and Samuel Eilon have a case of scientific fraud since 1984. See the documentation below.


1. The Thesis with its implementation, version 2.0 of M A S I delivered 30. November 1982


M A S I  has its background in the scientific Danish Thesis from 1982, Økonomiske Nøgletal (Econo- mical Key Numbers) by Hans Jessen, Institute of Production and Management, the Technical Univer- sity of Denmark. The Thesis with its implementation, version 2.0 of M A S I, was presented for professor C.H.Gudnason DTU and the Public at a scientific seminar at DTU 30. November 1982. At this seminar there were also representatives from Copenhagen Business School by accounting profes- sor Flemming Rasmussen (from the department by accounting  professor Vagn Thorsgaard Jacobsen ) and leading computer companies. Hans Jessen asked officially the total audience, if anybody had seen this theory here presented in previous literature, the claim! Nobody could answer this que- stion. The Thesis with its implementation, version 2.0 of M A S I (HG1), was hereafter at this seminar handed by Hans Jessen to professor C.H.Gudnason for the assessment by 5 Danish professors 30. November 1982.


This seminar held  30 November 1982 was advertised 26 November 1982 in Ingeniøren  and the results from the seminar were also repeated proclaimed for the Public in the international press ultimo January 1983.


Hans Jessen suggested in vain the Thesis also to be assessed by professor Samuel Eilon, Imperial College of Science and Technology, London.


1.1 The assessment by 5 Danish professors from 1982 to 1984


From 1982 to 1984 the Thesis with version 2.0 of M A S I was under the assessment as dissertation for the philosophiae doctor (Ph.D.) by 5 Danish professors from DTU: C.H.Gudnason and Aage U.Mi- chelsen (production management, they both have no philosophiae doctor (Ph.D.) or other academical degree, but Master of Science), The Aarhus School of Business: Steen Hildebrandt (economic management), Århus University: Svend Fredens (mathematics, died ultimo 1983), Odense University: John A.Christensen Ph.D.(accounting, successor of the mathematician Svend Fredens). Professor, Dr. Helge Skovgaard from Institute of Mathematics, DTU told Hans Jessen in spring 1984 that the 5 pro- fessors had no qualifications in the more advanced mathematics of the Thesis.

  University licensees and other licensees 


1.1.1  More about the Thesis


The Thesis is divided into two parts, A (Afsnit A): the international state of the art, where Dan Ahlmark Ph.D., Ekonomiska Forskningsinstitutet, Stockholm University 1974 with his book "Product - Investment - Financing" made the most important conceptual contribution and professor Samuel Ei- lon, Imperial College of Science and Technology, London made the most econometric contribution (not real analytical mathematics) based on simple ratio calculations with his article "A profita- bility model for tactical planning", Omega 1977 and B (Afsnit B + C): the new Theory by Hans Jes- sen with more advanced analytical mathematics.


The new Theory by Hans Jessen inspired by the framework "Företagsekonomi, Begreppsbildning och terminologie", 1976 of professor Albert Danielsson, KTH, Stockholm, was required, because it was shown in the Thesis, part A that professor Samuel Eilon was not able with his model to create the analytical relation between sales and working capital and some errors in his calculations were discovered in his efforts to create a new theory.


2. Professor Samuel Eilon's interest in the Thesis and M A S I


In April 1984 professor Samuel Eilon published his life's work "The art of reckoning, analysis of performance criteria" with the description of his theory. Hans Jessen never read his book but sent ultimo 1984 a M A S I package to professor Samuel Eilon. Later in a letter dated  16 January 1985  professor Samuel Eilon asked Hans Jessen for a dictated written acknowledgement, which Hans Jessen never granted. Hans Jessen sent a registered letter with M A S I on a PC disc to professor Samuel Eilon 20 March 1985, where Hans Jessen mentioned  the seminars 


In a letter to Hans Jessen dated  2 April 1991  professor Samuel Eilon, discussing collaboration within public seminars, repeated as a condition his dictated written acknowledgement from 1985, which Hans Jessen still never granted. Professor Samuel Eilon also claimed the intellectual pro- perty rights for the methodology incorporated in M A S I and ordered Hans Jessen to pay professor Samuel Eilon royalties for each M A S I sold (past and future) and to incorporate the acknowled- gement in M A S I. The acknowledgement he also ordered Hans Jessen to be transmitted to all past and current users of M A S I. Thereby Professor "of the British Empire" Samuel Eilon has "accepted" in the letters of 1985 and 1991 all the re- search results of Hans Jessen.


In a registered letter to professor Samuel Eilon dated  11 April 1991  Hans Jessen refused any claim and demand as fictitious and fraudulent from professor Samuel Eilon.                         World wide visitors


3. Recommendation to the Academic Council for the philosophiae doctor (Ph.D.),                    

     9 pages of fraudulence and > > > > > > > > > confidential < < < < < < < < <             World wide visitors

The Thesis was delivered 28 October 1983 to Det Kongelige Bibliotek (Royal Library).


Part A with these very important conclusions by Hans Jessen (see section 1.1.1) leading to part B and the version 2.0 of M A S I as the implementation of the Thesis had never been discussed by the 5 Danish professors. The Recommendation to the Academic Council for the philosophiae doctor Ph.D. dated 30 March 1984 gave after 16 month of evaluation the information that there was no news in the Thesis and that the material was simple violating the claim of 30 November 1982.           


The Recommendation to the Academic Council for the philosophiae doctor (Ph.D.) dated 30 March 1984 made the fictitious information  that Hans Jessen in September 1983 had delivered a new changed Thesis to be assessed by the 5 Danish professors, which Hans Jessen never did. Therefore the Re- commendation to the Academic Council dated 30 March 1984 was a  fraudulent  document, which was made confidential to hide the information for the Public. Now published on the web !    


4. Professor Christer Carlsson's interest in the Thesis and M A S I                                       World wide visitors


In a letter from professor Christer Carlsson, Åbo Academy, dated  10 March 1986  to Hans Jessen professor Christer Carlsson found M A S I (sold by the sales representative Flemming Reisz) of in- terest for teaching students and asked Hans Jessen for collaboration.Professor Christer Carlsson signed the M A S I licence document dated  4 September 1985  but he did never pay the INVOICE from Flemming Reisz.


5. Results from the marketing of M A S I


From 1984 Hans Jessen had a sales cooperation with Software Team from Hamburg. From 1985 to 1989 Hans Jessen had a cooperation with  Alpha Software GmbH  from Hamburg. M A S I had the name 

 FiPla  on the German market. 


Dir.Dr. Stengele Bezirkssparkasse Überlingen found M A S I as a part of 'des Konzeptes Deutschen Sparkassen- und Giroverbandes "Kreditinformations- und Überwachungssystem", Bonn'. Documents from dir. Dr.Stengele to Hans Jessen dated  15 June  5 July  25 July  12 August  12 September   and  24 September  1985 with scheduled pilot-project and Hans Jessen and other "Sparkassen" as participants from Southern Germany, but thereafter suddenly canceled without notice from Bonn through the Head of this pilot-project, management consultant, diplomingenieur Adolf Klingler only by word.


Professor Dr. W. Matthes University of Cologne in a letter dated  6 February 1986  to Hans Jes- sen and Professor Dr. Arno Gahrmann Fachhochschule Wiesbaden in a letter dated  14 June 1986  to Software Team they would do research in the Thesis with its implementation M A S I without recog- nizing the claim of Hans Jessen from  30 November 1982 . Hans Jessen found now no basis for coope- ration with the German academical world within the framework of M A S I and decided shortly after to take address in Denmark again.


From 1982 to 1986 several Universities became a M A S I licensee with the signature from the Head of Department, the professor or the associate professor. In  December 1986  Danish accounting pro- fessor Vagn Thorsgaard Jacobsen (see also section 1.), Copenhagen Business School, signed the 

M A S I licensee document (sold by the sales representative Flemming Reisz).


6. Professor Mads Peter Sørensen's approvement of the Thesis, part B and M A S I


Part B of the Thesis now with the title The response of a linear sales curve imposed to a micro economical model of a company by Hans Jessen creates this analytical relation and other important analytical relations including the Dupont Pyramid with the economical Key Numbers.


Professor Jan Birkelund Mouritsen, Department of Operations Management, Copenhagen Business School, signed the M A S I licensee document  26 September 1997 . The role of professor Jan Bir- kelund Mouritsen was in the approvement process of professor Mads Peter Sørensen to give 

 comments and suggestions  .


Part B (with no change since 1982 but in English) was approved for publication as a new scientific mathematic economic theory the 14 October 1999 by professor Mads Peter Sørensen at the Department of Mathematical Modelling, The Technical University of Denmark:



The Thesis part B   The Thesis proclaimed 30 November 1982


Question also of 21 February 2005  to Vice Chancellor (Lars Pallesen)  and Dean of Research (Kristian Stubkjær), DTU:

Professor "of the British Empire" Samuel Eilon has "accepted" in the letters of 1985 and 1991 all the research results of Hans Jessen, but these results could not be accepted in 1984 by the 5 Danish professors by writing after 16 month evaluation a fraudulent document of DTU,/the State of Denmark ?


 At Nobel Prize nomination in Economics 2006   Swedish access

Proclamation to professors in 2004


             * Received a M A S I of November 1999 or later and licence,

             * Received a M A S I of before November 1999 and licence.


Uppsala University   *

Företagsekonomiska institutionen
Kyrkogårdsgatan 10
Box 513

SE-751 20 Uppsala



Jan-Erik Gröjer

Lars Engwall

Kerstin Sahlin-Andersson

Amjad Hadjikhani


Linköping University *

Ekonomiska institutionen
581 83 Linköping


Bo Hellgren

Jörgen Dahlgren

Magnus Holmström

Lars Lindkvist

Jan Olhager

Åbo Akademi          *

Företagsekonomiska institutionen
Henriksgatan 7
FIN-20500 Åbo



Research in accounting

Lars Hassel

Ralf Östermark


Organization and management

Henrik Bäckström

Christer Carlsson


University of Tartu

Economics and Business Administration

Narva mnt 4

51009 Tartu



Jüri Sepp


Stockholm University *

Företagsekonomiska Institutionen

School of Business

SE - 106 91 Stockholm



Sköldberg, Kaj

Modell, Sven

Söderman, Sten

Wikström, Solveig

Ekstedt, Eskil

Hartman, Thomas

Hedberg, Bo


Göteborg University

(Handelshögskolan    *)

Företagsekonomiska institutionen
Box 610
405 30 Göteborg
Vasagatan 1


Gruppen för Ekonomistyrning

Olov Olson


Gruppen för Externredovisning och företagsanalys

Thomas Polesie

Ulla Törnqvist


Gruppen för Industriell och finansiell ekonomi

Göran Bergendahl


Högskolan i Halmstad


Box 823
301 18 Halmstad


Bengt-Göran Rosén

Hans Landström








Industriell ekonomi och organisation

SE-100 44 Stockholm



Lars Harms-Ringdahl

Staffan Laestadius

Birger Ljung

Alf Rehn

Thomas Sandberg

Anders Söderholm

Örjan Wikforss

Albert Danielsson

Claes Gustafsson


Lund University      *

Företagsekonomiska institutionen

Tycho Brahes Väg 1

Box 7080, 220 07 Lund



Olof Arwidi
Stefan Yard


Strategic Management

Allan Malm
Claes Svensson
Rikard Larsson
Stefan Yard


Corporate finance

Lars Oxelheim



Hans Landström

Dan Ahlmark


SINTEF Teknologiledelse

Økonomi og logistikk

7491 Trondheim


Asbjørn Aune

Asbjørn Rolstadås


Tanaka Business School
Imperial College London
South Kensington campus
London SW7 2AZ
United Kingdom


Stephen G Hall

David M Gann

Ciaran Driver

Keith Cuthbertson

Nicos Christofides

Nigel Meade

Stefan A Szymanski

Sandra Vandermerwe

Samuel Eilon


University of Oxford

Department of Economics

Manor Road Building

Manor Road,

Oxford OX1 3UQ

United Kingdom


Stephen Bond

David F Hendry

Colin P Mayer

John KH Quah






University of Cambridge

Faculty of Economics and Politics
Austin Robinson Building
Sidgwick Avenue
Cambridge CB3 9DD
United Kingdom


A. C. Harvey

A. Singh







Johann Wolfgang Goethe-Universität

Fachbereich Wirtschaftswissenschaften
PF 055
Mertonstr. 17
60054 Frankfurt



Walz, Uwe

Schefold, Bertram

Rommelfanger, Heinrich

Ohse, Dietrich

Müller, Gerriet

Mathes, Heinz Dieter

Laux, Helmut

König, Wolfgang

Hommel, Michael

Gebhardt, Günther

Ewert, Ralf

Böcking, Hans-Joachim

Bartels, Hans G.


Freie Universität Berlin

Garystr. 21
14195 Berlin



Dept. of Business Administration and Economics

Michael Stitzel

Jörg Sydow


Business Taxation and Auditing

Klaus Ruhnke

Eberhard Schult


Institut für Management

Rudi K. F. Bresser

Gertraude Krell

Georg Schreyögg


Production, Information Systems

Chr. H. v. Lanzenauer

Hans-Joachim Lenz

Uwe Suhl


Technischen Universität München


80290 München



Robert F.von Weizsäcker

Ralf Reichwald

Georg Karg
















Harvard Business School
Soldiers Field
Boston, MA 02163



Lynda M. Applegate

H. Kent Bowen

Stephen P. Bradley

Clayton M. Christensen

Peter J. Coughlan

Srikant M. Datar

Amy C. Edmondson

Paul M. Healy

Robert S. Kaplan

Elon Kohlberg

Robert C. Merton

Thomas R. Piper

Robert L. Simons

David M. Upton

Noel H. Watson

Lucy White



Princeton University

Department of Economics

Fisher 311

08544-1021 Princeton, NJ



Yacine Aït-Sahalia

Bo E. Honoré

Chris Sims


Massachusetts Institute of Technology
Department of Economics
50 Memorial Drive
Cambridge, MA 02142



Glenn Ellison

Bengt Holmstrom

Whitney Newey

Stephen Ross

Richard Schmalensee



Stanford University

Department of Economics
Landau Economics Building
579 Serra Mall
Stanford, CA 94305-6072



Timothy F. Bresnahan

Felix Kubler

Steven Tadelis

Frank A. Wolak

Theodore W. Anderson













Laboratoire d'Économétrie de l'École Polytechnique

HEC Campus

1, rue de la Libération
78351 Jouy en Josas Cedex



The Management Science, Information & Technology department

Alain Berdugo

Jean-Michel Gautier

Michel Klein

Bruno Lemaire

Patrick Lemaire

Michel Tenenhaus

Hervé Thiriez


Accounting and Management Control

Christian Cauvin

Andreù Solé

Huy-Dang Pham

Hervé Stolowy

Daniel Michel

Raymond Maeder

Michel Lebas

Hugues Jordan

Michel Fiol

Département des Sciences Économiques

Pierre Picard

Jean-Michel Grandmont





The Technical University of Denmark

Anker Engelundsvej 1

Bygning 101A

2800 Lyngby



Department of Mathematical Modelling

Mads Peter Sørensen *




Other Danish

The Technical University of Denmark

Anker Engelundsvej 1

Bygning 101A

2800 Lyngby



Department of Manufacturing

Engeneering and Management

Leo Alting

Niels Bay

Ole-Christian Bjarnø

Ole Broberg

Peter Hasle

Lars Hvam

Agnar Høskuldsson

Peter Jacobsen

Carl Christian Lassen

Torben Leinsdorf

Niels Møller

Jørgen Lindgaard Pedersen

Annelise Rasmussen

Lauge Rasmussen


The Aarhus School of Business

Fuglesangs Allé 4

8210 Aarhus V



Department of Management Science and Logistics

Anders Thorstenson

Kim Allan Andersen


Department of Organization and

Anders Drejer

Jesper Strandskov

John Parm Ulhøi

Louis Printz

Poul Dreisler


Department of Accounting
Jørgen Lægaard

Peder Fredslund Møller

Per Nikolaj D. Bukh






Aalborg University

Fibigerstræde 4

9220 Aalborg Øst


Department of Business Studies

Thomas Nielsen

Carsten Stig Poulsen

Jørgen Gulddahl Rasmussen

Olav Jull Sørensen

Frank Thinggaard

Erik Werlauff


Center for Industrial Production

Harry Boer

Frank Gertsen

Poul Israelsen

John Johansen


Copenhagen Business School

Solbjerg Plads 3,B.5

2000 Frederiksberg



Department of Operations


John Kaj Christiansen

Poul Erik Christiansen

Christer Karlsson

Preben Melander

Jørgen Rudolf Meyer

Jan Birkelund Mouritsen  *

Peter Neergaard

Peter Skærbæk

Tamas Sandor Vamosi


Department of Industrial

Economics & Strategy

Jens Frøslev Christensen

Peter Maskell

Christian Knudsen

Henrik Landbo

Keld Lauersen

Fin Valentin


Department of Accounting

Vagn Thorsgaard Jacobsen *

Jens Olof Elling

Henning Kirkegaard

Carsten Rohde

Michael Andersen



Odense University

Campusvej 55
5230 Odense M



Department of Accounting & Finance

Peter Ove Christensen

Hans Frimor

Claus Munk

Christen Sørensen


Department of Economics

Svend E. Hougaard Jensen

Birgitte Sloth


Department of Organization and Management

Torben Bager

Poul Rind Christensen

Bo Eriksen

Steffen Jørgensen

Børge Obel

Niels Chr. Petersen

Villy Søgaard


































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