All rights to M A S I belong to Hans Jessen
- a main system for managers to investigate the critical limits of working
capital, cash flow, overdraft, need for long term loan and financial mobi-
lity by sensitivity analysis and variance analysis also in consolidation
before more detailed plans in market leading Data Mining and ERP sy-
stems are performed by the executive personnel.
Highest M A S I
Hyperion, Cognos, SAS: Middle Data Mining
Microsoft, Oracle, SAP: Lowest ERP systems
Reporting and Planning
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.
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.
3. Recommendation to the Academic Council for the philosophiae doctor (Ph.D.),
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
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:
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 ?
Proclamation to professors in 2004
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