human-organization
senso-concept-Mcs (ogzn)

McsHitp-creation:: {2020-10-18}

overview of ogzn

description::
· human-organization is an-organization-(system of organisms with middle relations) of humans.
· it has a-satisfier as goal.

name::
* McsEngl.McsStn000008.last.html//dirStn//dirMcs!⇒ogzn,
* McsEngl.dirMcs/dirStn/McsStn000008.last.html!⇒ogzn,
* McsEngl.Socecon'att003-organization!⇒ogzn,
* McsEngl.Socecon'organization!⇒ogzn,
* McsEngl.human-organization!⇒ogzn,
* McsEngl.human-ogzn!⇒ogzn,
* McsEngl.organization!⇒ogzn,
* McsEngl.organization.human!⇒ogzn,
* McsEngl.orgn!⇒ogzn,
* McsEngl.ogzn!=McsStn000008,
* McsEngl.ogzn!=human-organization, {2023-12-03},
* McsEngl.ozn!⇒ogzn,
* McsEngl.oznOgm.001-human!⇒ogzn,
* McsEngl.oznOgm.human!⇒ogzn,
====== langoChinese:
* McsZhon.zǔzhī-组织!=ogzn,
* McsZhon.组织-zǔzhī!=ogzn,
====== langoGreek:
* McsElln.οργανισμός!ο!=ogzn,
* McsElln.οργάνωση!η!=ogzn,

descriptionLong::
"An organization, or organisation (Commonwealth English; see spelling differences), is an entity – such as a company, an institution, or an association – comprising one or more people and having a particular purpose.
The word is derived from the Greek word organon, which means tool or instrument, musical instrument, and organ.
...what makes an organization an organization is not the paperwork that makes it official but to be an organization there must be four things:
* A goal in mind
* A leader or committee making the decision
* action involved
* communication and members."
[{2020-10-31} https://en.wikipedia.org/wiki/Organization]

01_node of ogzn

description::
· Oznnode is a-part of it which is a-system.

name::
* McsEngl.Oznnode,
* McsEngl.nodeOzn!⇒Oznnode,
* McsEngl.node-of-ogzn!⇒Oznnode,
* McsEngl.ogzn'01_node!⇒Oznnode,
* McsEngl.ogzn'att018-node!⇒Oznnode,
* McsEngl.ogzn'node!⇒Oznnode,

generic-tree-of-ogzn'node::
* ogznOgnm'node,

specific-tree-of-Oznnode::
* human-node,
* satisfier-node,
* human-and-satisfier-node,
===
* stackholder-node,
* governance-node,

02_stakeholder-node of ogzn

description::
· any node|subsystem that contain humans (individuals, groups, organizations).
· a-stakeholder is a-node (internal or external) that has an-interest in the-ogzn and can either affect or be-affected by the-ogzn.
">stakeholder of organization:

Stakeholders are individuals or groups who have an interest or stake in the activities, outcomes, or success of an organization. They can significantly impact or be affected by the organization's actions and decisions. Stakeholders can be categorized into internal and external groups, and they may have varying degrees of influence. Here are some common types of stakeholders in an organization:

1. **Internal Stakeholders:**
- **Employees:** Individuals working within the organization at various levels.
- **Management and Executives:** Leaders and decision-makers within the organization.
- **Board of Directors:** Individuals elected or appointed to oversee the organization's management.
- **Shareholders/Owners:** Individuals or entities that own shares or have equity in the organization.
- **Volunteers:** Individuals contributing their time and skills to the organization without financial compensation.

2. **External Stakeholders:**
- **Customers/Clients:** Individuals or entities purchasing goods or services from the organization.
- **Suppliers and Partners:** Entities providing goods, services, or resources to the organization.
- **Government and Regulatory Bodies:** Agencies that regulate or have authority over the organization's industry or operations.
- **Communities:** Local communities where the organization operates, and which may be affected by its activities.
- **Investors:** Individuals or entities providing financial resources to support the organization.
- **Media:** Journalists, reporters, and media outlets covering or reporting on the organization.

3. **Other Stakeholders:**
- **NGOs and Advocacy Groups:** Non-governmental organizations and groups that may advocate for specific causes related to the organization's activities.
- **Competitors:** Other organizations operating in the same industry or market.
- **Trade Unions:** Organizations representing the interests of employees or specific professions.

Understanding and managing the needs and expectations of these stakeholders is crucial for the success and sustainability of an organization. Effective stakeholder management involves communication, engagement, and considering their interests in decision-making processes. Organizations often conduct stakeholder analysis to identify and prioritize stakeholders based on their influence, interest, and impact on the organization."
[{2023-12-03 retrieved} https://chat.openai.com/c/e12fa70a-e080-416c-9a37-08e586c20be8]

name::
* McsEngl.Oznnode.human,
* McsEngl.OznnodeHuman,
* McsEngl.nodeOznHuman,
* McsEngl.ogzn'02_human-node,
* McsEngl.ogzn'att024-human-node,
* McsEngl.ogzn'human-node,
* McsEngl.ogzn'stakeholder,
* McsEngl.ogznStakeholder,
* McsEngl.stakeholder-of-ogzn,

sociality of ogznStakeholder

description::
· the-relations among its members.

name::
* McsEngl.ogznStakeholder'sociality,
* McsEngl.ogzn'att004-sociality,
* McsEngl.ogzn'sociality,

ogznStakeholder.human

description::
* member,
* memberNo,

name::
* McsEngl.human-of-organization,
* McsEngl.ogzn'att038-human,
* McsEngl.ogzn'human,

ogznStakeholder.hmnMember

description::
· any human, member of the-ogzn.

name::
* McsEngl.ogzn'hmnMember,
* McsEngl.ogzn'att002-hmnMember,
* McsEngl.ogzn'hmnMember,
* McsEngl.ogzn'member,

specific-tree-of-ogzn'hmnMember::
* worker,
** laborer,
** manager,
* owner,

03_satisfier-node of ogzn

description::
· any node|subsystem with satisfiers.

name::
* McsEngl.ogzn'03_satisfiers-node,
* McsEngl.ogzn'att025-satisfiers-node,
* McsEngl.Oznnode.satisfiers,
* McsEngl.ogzn'satisfiers-node,

satisfier (link) of ogzn

production-node of ogzn

description::
· the-node that creates satisfiers.

name::
* McsEngl.ogzn'att032-production-node,
* McsEngl.ogzn'production-node,
* McsEngl.production-node-of-ogzn,

transaction-node of ogzn

description::
· the-node that exchanges or transfers satisfiers.

name::
* McsEngl.ogzn'att033-transaction-node,
* McsEngl.ogzn'transaction-node,
* McsEngl.transaction-node-of-ogzn,

consumption-node of ogzn

description::
· the-node that consumes satisfiers.

name::
* McsEngl.ogzn'att034-consumption-node,
* McsEngl.ogzn'consumption-node,
* McsEngl.consumption-node-of-ogzn,

financial-node of ogzn

description::
· the-system that manages its assets.

name::
* McsEngl.financial-node--of-ogzn,
* McsEngl.ogzn'financial-node,
* McsEngl.ogzn'att009-financial-node,
* McsEngl.ogzn'financial-node,
====== langoGreek:
* McsElln.χρηματοοικονομικό-υποσύστημα!financial-node,

financing-vs-accounting of ogzn

description::
"The difference between finance and accounting is that accounting focuses on the day-to-day flow of money in and out of a company or institution, whereas finance is a broader term for the management of assets and liabilities and the planning of future growth."
[{2020-11-05} https://smartasset.com/investing/the-difference-between-accounting-and-finance]

name::
* McsEngl.accounting-vs-financing-of-ogzn,
* McsEngl.financing-vs-accounting-of-ogzn,
* McsEngl.ogzn'financing-vs-accounting,

accounting-node of ogzn

description::
· the-system part of its financial-node that measures its assets.

name::
* McsEngl.accounting-node--of-ogzn,
* McsEngl.ogzn'accounting-system,
* McsEngl.ogzn'att016-accounting-system,
* McsEngl.ogzn'accounting-system,

accounting-conceptual-model of ogzn

description::
· accounting-conceptual-model is a-conceptual-model that describes the-accounting-system of an-ogzn.
· today more than 120 countries use the-IFRS.

name::
* McsEngl.Mcaccg!=accounting-conceptual-model,
* McsEngl.accounting-conceptual-model!⇒Mcaccg,
* McsEngl.accounting-conceptual-system!⇒Mcaccg,
* McsEngl.accounting-framework!⇒Mcaccg,
* McsEngl.accounting-standard!⇒Mcaccg,
* McsEngl.modelConceptualAccounting!⇒Mcaccg,
* McsEngl.ogzn'att029-accounting-framework!⇒Mcaccg,
* McsEngl.ogzn'accounting-conceptual-model!⇒Mcaccg,

descriptionLong::
"An accounting framework is a published set of criteria that is used to measure, recognize, present, and disclose the information appearing in an entity's financial statements. An organization's financial statements must have been constructed using a recognized framework, or else auditors will not issue a clean audit opinion for them.
The most commonly-used accounting frameworks are generally accepted accounting principles (GAAP) and international financial reporting standards (IFRS). GAAP is used by entities in the United States, while IFRS is used in most other parts of the world. These two frameworks are designed to be broad-based and therefore applicable to most types of businesses. There are other accounting frameworks that are designed for special situations, and which are known as other comprehensive bases of accounting (OCBOA)."
[{2020-11-05} https://www.accountingtools.com/articles/2017/5/7/accounting-framework]
===
"An accounting standard is a document issued by a rule-setting body, stating the manner in which accounting transactions are to be recorded and reported. The entities that most commonly issue accounting standards are the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB). When an organization follows accounting standards, its financial statements can then be audited by an outside auditor, which is a standard requirement by lenders, creditors, and investors.
Accounting standards cover a broad range of topics, including the following:
* General principles
* Presentation
* Assets
* Liabilities
* Equity
* Revenue
* Expenses
* Broad transactions
* Industry-specific"
[{2020-11-06} https://www.accountingtools.com/articles/2017/5/8/accounting-standard]

info-resource of Mcaccg

description::
* https://www.iasplus.com/en/footer/about,

name::
* McsEngl.Mcaccg'Infrsc,

Mcaccg.Ifrs

description::
"IFRS is short for International Financial Reporting Standards. IFRS is the international accounting framework within which to properly organize and report financial information. It is derived from the pronouncements of the London-based International Accounting Standards Board (IASB). It is currently the required accounting framework in more than 120 countries. IFRS requires businesses to report their financial results and financial position using the same rules; this means that, barring any fraudulent manipulation, there is considerable uniformity in the financial reporting of all businesses using IFRS, which makes it easier to compare and contrast their financial results.
IFRS is used primarily by businesses reporting their financial results anywhere in the world except the United States. Generally Accepted Accounting Principles, or GAAP, is the accounting framework used in the United States. GAAP is much more rules-based than IFRS. IFRS focuses more on general principles than GAAP, which makes the IFRS body of work much smaller, cleaner, and easier to understand than GAAP.
IFRS covers a broad array of topics, including:
* Presentation of financial statements
* Revenue recognition
* Employee benefits
* Borrowing costs
* Income taxes
* Investment in associates
* Inventories
* Fixed assets
* Intangible assets
* Leases
* Retirement benefit plans
* Business combinations
* Foreign exchange rates
* Operating segments
* Subsequent events
Industry-specific accounting, such as mineral resources and agriculture
There are several working groups that are gradually reducing the differences between the GAAP and IFRS accounting frameworks, so eventually there should be minor differences in the reported results of a business if it switches between the two frameworks. There is a stated intent to eventually merge GAAP into IFRS, but this has not yet occurred.
There will be a reduced cost for companies once the two accounting frameworks are more closely aligned, since they will not have to pay to have their financial statements restated to show results under the other framework in cases where they need to report their results in locations where the other framework is required."
[{2020-11-06} https://www.accountingtools.com/articles/what-is-ifrs.html-{2019-12-06}]

name::
* McsEngl.Ifrs!=International-Financial-Reporting-Standards,
* McsEngl.Ifrs-International-Financial-Reporting-Standards!⇒Ifrs,
* McsEngl.International-Financial-Reporting-Standards!⇒Ifrs,
* McsEngl.Mcaccg.Ifrs!⇒Ifrs,

foundation of Ifrs

description::
"The IFRS Foundation is a not-for-profit organization that develops and promotes international accounting and sustainability disclosure standards. The standards are created by two standard-setting boards within the foundation:
* **International Accounting Standards Board (IASB):** Develops the International Financial Reporting Standards (IFRS), which are used in over 140 jurisdictions worldwide.
* **International Sustainability Standards Board (ISSB):** Develops globally accepted sustainability disclosure standards to meet investor information needs.
The IFRS Foundation aims to enhance transparency, accountability, and efficiency in financial markets through its work. By fostering trust, growth, and long-term financial stability, the organization serves the public interest on a global scale.

**Resources:**
* **IFRS Foundation website:** [https://www.ifrs.org/](https://www.ifrs.org/)
* **IFRS Foundation Wikipedia page:** [https://en.wikipedia.org/wiki/IFRS_Foundation](https://en.wikipedia.org/wiki/IFRS_Foundation)
Please let me know if you have any other questions."
[{2024-06-16 retrieved} https://gemini.google.com/app/961cfec8720bb0ef]

name::
* McsEngl.Ifrs'foundation,

Iasb of Ifrs

description::
"The International Accounting Standards Board (IASB) is the organization that develops International Financial Reporting Standards (IFRS). IFRS is the accounting framework used in most countries around the world. The IASB works with the Financial Accounting Standards Board in the United States to closely align IFRS with Generally Accepted Accounting Principles.
The predecessor organization to the IASB was the International Accounting Standards Committee."
[{2020-11-07} https://www.accountingtools.com/articles/2017/5/13/international-accounting-standards-board]

name::
* McsEngl.Iasb!=International-accounting-standards-board,
* McsEngl.International-accounting-standards-board!⇒Iasb,
* McsEngl.Ifrs'Iasb!⇒Iasb,

Issb of Ifrs

description::
"The International Sustainability Standards Board (ISSB) is an independent, private-sector body that develops and approves IFRS Sustainability Disclosure Standards (IFRS SDS).
The ISSB operates under the oversight of the IFRS Foundation. It was formed in 2021 following consultations on the demand for global sustainability standards and the Foundation's potential role in developing such standards.
The ISSB aims to develop a comprehensive global baseline of sustainability-related disclosure standards to meet the information needs of investors. It builds on the work of existing investor-focused reporting initiatives, such as the Task Force on Climate-related Financial Disclosures (TCFD) and the Sustainability Accounting Standards Board (SASB).
The ISSB's standards cover a range of environmental, social, and governance (ESG) topics. They are designed to be decision-useful for investors and to provide consistent and comparable information across companies and jurisdictions.
The ISSB is committed to working with stakeholders worldwide to ensure that its standards are relevant, reliable, and effective in promoting sustainable business practices and contributing to a more sustainable global economy.
For further information, you can visit the ISSB website: [https://www.ifrs.org/groups/international-sustainability-standards-board/](https://www.ifrs.org/groups/international-sustainability-standards-board/)
Sources
www.cpaireland.ie/Resources/CPA-Sustainability-Hub/Standards-Tracker/CSRD-(3)
corpgov.law.harvard.edu/2022/03/01/overcoming-the-hurdles-to-board-leadership-on-climate-change/
www.lindavrogers.com/blog/president-bidens-executive-order-climate-related-financial-risk
www.undp.org/sites/g/files/zskgke326/files/2022-08/UNDP-UA-ESG-disclosure-UKR.pdf"
[{2024-06-16 retrieved} https://gemini.google.com/app/26ad04c96b2b46ac]

name::
* McsEngl.Ifrs'International-Sustainability-Standards-Board,
* McsEngl.ISSB!=International-Sustainability-Standards-Board,
* McsEngl.International-Sustainability-Standards-Board,

Mcaccg.Chinese-Accounting-Standards

description::
"China has started to develop its own accounting rules referred to as the Chinese Accounting Standards (CAS) since 1992. Despite substantial convergence between CAS and the International Financial Reporting Standards (IFRS) that most western investors are used to, practical implementation and interpretation differences remain.
The CAS framework, also known as Chinese Generally Accepted Accounting Principles (Chinese GAAP), is based on two standards:
• Accounting Standards for Business Enterprises (ASBEs); and
• Accounting Standards for Small Business Enterprises (ASSBEs)"
[{2024-06-16 retrieved} https://www.asiabriefing.com/store/book/a-quick-guide-to-accounting-and-audit-in-china-2024-9835.html]

"Chinese Accounting Standards (CAS) are the accounting rules used in mainland China. These standards have undergone significant development over the years, converging with International Financial Reporting Standards (IFRS) while maintaining some unique characteristics.

**History and Development**
Chinese accounting standards originated in the socialist era when the state was the primary owner of industries. Initially, they served as an inventory of assets rather than a tool for measuring profit and loss. As China's economy transitioned towards a market-oriented system, CAS evolved to meet the demands of a changing business landscape.
In 2006, the Ministry of Finance of the People's Republic of China issued a new set of Accounting Standards for Business Enterprises (ASBEs), which marked a significant step towards convergence with IFRS. Since then, ASBEs have become mandatory for listed companies in China, while other enterprises are encouraged to adopt them.

**Key Components**
The CAS framework consists of:
* **Basic Standard:** This outlines the fundamental principles and concepts underlying financial reporting in China.
* **Specific Standards:** These address specific accounting topics such as revenue recognition, leases, and financial instruments.
* **Application Guidance:** This provides interpretations and clarifications on how to apply the standards in practice.

**Convergence with IFRS**
The convergence between CAS and IFRS has been a gradual process. While significant progress has been made, some differences remain. These differences primarily stem from the unique economic and regulatory environment in China. However, the Ministry of Finance is committed to further aligning CAS with IFRS to enhance the comparability and transparency of financial reporting in China.

**Practical Implications**
The adoption of ASBEs has had several practical implications for businesses operating in China:
* **Enhanced Transparency:** The convergence with IFRS has made financial statements of Chinese companies more transparent and understandable to international investors.
* **Improved Comparability:** The alignment of CAS with IFRS has facilitated the comparison of financial performance between Chinese and foreign companies.
* **Increased Investor Confidence:** The adoption of globally recognized accounting standards has boosted investor confidence in the Chinese market.
* **Challenges for Small Enterprises:** Small and medium-sized enterprises (SMEs) may face challenges in implementing ASBEs due to their complexity and resource constraints.

**Future Outlook**
The future of Chinese accounting standards is expected to be characterized by continued convergence with IFRS. The Ministry of Finance is actively working on further aligning CAS with global standards to promote transparency, comparability, and investor confidence.

**Additional Resources**
For further information on Chinese accounting standards, you may refer to the following resources:
* **Ministry of Finance of the People's Republic of China:** This official website provides information on the latest developments in CAS.
* **IAS Plus:** This website offers a comprehensive overview of accounting standards in China, including updates on the convergence with IFRS.
* **Deloitte CAS Plus:** This website provides insights and resources on Chinese accounting standards, including comparisons with IFRS.
I hope this information is helpful. Please let me know if you have any other questions.
Sources
www.iasplus.com/en/jurisdictions/asia/china"
[{2024-06-16 retrieved} https://gemini.google.com/app/6cb919633cf3fd18]

name::
* McsEngl.CAS!=Chinese-Accounting-Standards,
* McsEngl.Chinese-Accounting-Standards,
* McsEngl.Mcaccg.Chinese-Accounting-Standards,

Mcaccg.Gaap

description::
· Gaap is the-accounting-conceptual-model is used primarily in the-United-States.

name::
* McsEngl.Gaap!=Generally-Accepted-Accounting-Principles,
* McsEngl.Generally-Accepted-Accounting-Principles!⇒Gaap,
* McsEngl.Mcaccg.Gaap!⇒Gaap,

descriptionLong::
"GAAP is short for Generally Accepted Accounting Principles. GAAP is a cluster of accounting standards and common industry usage that have been developed over many years. It is used by organizations to:
* Properly organize their financial information into accounting records;
* Summarize the accounting records into financial statements; and
* Disclose certain supporting information.
One of the reasons for using GAAP is so that anyone reading the financial statements of multiple companies has a reasonable basis for comparison, since all companies using GAAP have created their financial statements using the same set of rules.
Sources of GAAP
GAAP is derived from the pronouncements of a series of government-sponsored accounting entities, of which the Financial Accounting Standards Board (FASB) is the latest. The Securities and Exchange Commission also issues accounting pronouncements through its Accounting Staff Bulletins and other announcements that are applicable only to publicly-held companies, and which are considered to be part of GAAP. GAAP is codified into the Accounting Standards Codification (ASC), which is available online and (more legibly) in printed form.
GAAP Topics
GAAP covers a broad array of topics, including the following:
* Financial statement presentation
* Assets
* Liabilities
* Equity
* Revenue
* Expenses
* Business combinations
* Derivatives and hedging
* Fair value
* Foreign currency
* Leases
* Nonmonetary transactions
* Subsequent events
Industry-specific accounting, such as airlines, extractive activities, and health care
The industry-specific accounting that is allowed or required under GAAP may vary substantially from the more generic standards for certain accounting transactions.
Users of GAAP
GAAP is used primarily by businesses reporting their financial results in the United States. International Financial Reporting Standards, or IFRS, is the accounting framework used in most other countries. GAAP is much more rules-based than IFRS. IFRS focuses more on general principles than GAAP, which makes the IFRS body of work much smaller, cleaner, and easier to understand than GAAP. Since IFRS is still being constructed, GAAP is considered to be the more comprehensive accounting framework.
GAAP Convergence with IFRS
There are several working groups that are gradually reducing the differences between the GAAP and IFRS accounting frameworks, so eventually there should be minor differences in the reported results of a business if it switches between the two. There is a stated intent to eventually merge GAAP into IFRS, but this has not yet occurred. Given recent differences of opinion arising during several joint projects, it is possible that the frameworks will never be merged."

asset of ogzn

description::
· asset is a-satisfier with measurable exchange-value.

name::
* McsEngl.asset-of-ogzn,
* McsEngl.ogzn'att035-asset,
* McsEngl.ogzn'asset,
====== langoGreek:
* McsElln.περιουσιακό-στοιχείο!=ogzn'asset,

descriptionLong::
"3.5 An asset is a store of value representing a benefit or series of benefits accruing to the economic owner by holding or using the entity over a period of time.
It is a means of carrying forward value from one accounting period to another.
Assets may be financial in nature or not.
For almost all financial assets, there is a corresponding [financial] liability.
A liability is established when one unit (the debtor) is obliged, under specific circumstances, to provide a payment or series of payments to another unit (the creditor)."
[https://synagonism.net/dirMcs/dirStn/dirHitp/HitpStnStd000.last.html#idPara3-5]
===
"A resource controlled by the entity as a result of past events and from which future economic benefits are expected to flow to the entity."
[Ifrs-Sme-2009]

financial-statement of ogzn

description::
· document with measures of the-satisfier-activities and position of an-organization.

name::
* McsEngl.financial-statement--of-ogzn,
* McsEngl.ogzn'att027-financial-statement,
* McsEngl.ogzn'financial-statement,

descriptionLong::
"Financial statements (or financial reports) are formal records of the financial activities and position of a business, person, or other entity.
Relevant financial information is presented in a structured manner and in a form which is easy to understand. They typically include four basic financial statements accompanied by a management discussion and analysis:[1]
* A balance sheet or statement of financial position, reports on a company's assets, liabilities, and owners equity at a given point in time.
* An income statement—or profit and loss report (P&L report), or statement of comprehensive income, or statement of revenue & expense—reports on a company's income, expenses, and profits over a stated period. A profit and loss statement provides information on the operation of the enterprise. These include sales and the various expenses incurred during the stated period.
* A statement of changes in equity or statement of equity, or statement of retained earnings, reports on the changes in equity of the company over a stated period.
* A cash flow statement reports on a company's cash flow activities, particularly its operating, investing and financing activities over a stated period.
* A comprehensive income statement involves those other comprehensive income items which are not included while determining net income.
(Notably, a balance sheet represents a single point in time, where the income statement, the statement of changes in equity, and the cash flow statement each represent activities over a stated period.)
For large corporations, these statements may be complex and may include an extensive set of footnotes to the financial statements and management discussion and analysis. The notes typically describe each item on the balance sheet, income statement and cash flow statement in further detail. Notes to financial statements are considered an integral part of the financial statements."
[{2020-11-05} https://en.wikipedia.org/wiki/Financial_statement]

balance-sheet of ogzn

description::
"In financial accounting, a balance sheet (also known as statement of financial position or statement of financial condition) is a summary of the financial balances of an individual or organization, whether it be a sole proprietorship, a business partnership, a corporation, private limited company or other organization such as government or not-for-profit entity. Assets, liabilities and ownership equity are listed as of a specific date, such as the end of its financial year. A balance sheet is often described as a "snapshot of a company's financial condition".[1] Of the four basic financial statements, the balance sheet is the only statement which applies to a single point in time of a business' calendar year.
A standard company balance sheet has two sides: assets on the left, and financing on the right–which itself has two parts; liabilities and ownership equity. The main categories of assets are usually listed first, and typically in order of liquidity.[2] Assets are followed by the liabilities. The difference between the assets and the liabilities is known as equity or the net assets or the net worth or capital of the company and according to the accounting equation, net worth must equal assets minus liabilities.[3]"
[{2020-11-07} https://en.wikipedia.org/wiki/Balance_sheet]

name::
* McsEngl.balance-sheet--of-ogzn,
* McsEngl.ogzn'att036-balance-sheet,
* McsEngl.ogzn'balance-sheet,

accounting-transaction of ogzn

description::
· accounting-transaction is a-transaction recorded.

name::
* McsEngl.accounting-transaction,
* McsEngl.ogzn'att031-accounting-transaction,
* McsEngl.ogzn'accounting-transaction,

accounting-record of ogzn

description::
·

name::
* McsEngl.accounting-record--of-ogzn,
* McsEngl.ogzn'att019-accounting-record,
* McsEngl.ogzn'accounting-record,

descriptionLong::
"Accounting records are the original source documents, journal entries, and ledgers that describe the accounting transactions of a business. Accounting records support the production of financial statements. They are to be retained for a number of years, so that outside entities can inspect them and verify that the financial statements derived from them are correct. Auditors and taxing authorities are the entities most likely to inspect accounting records.
Examples of accounting records are the general ledger, all subsidiary ledgers, invoices, bank statements, cash receipts, and checks."
[{2020-10-29} https://www.accountingtools.com/articles/2017/5/7/accounting-records]
===
"Accounting records are key sources of information and evidence used to prepare, verify and/or audit the financial statements. They also include documentation to prove asset ownership for creation of liabilities and proof of monetary and non monetary transactions.
Accounting records can take on many forms and include (among other camps):
* Ledgers
* Journals
* Bank statements
* Contracts and agreements
* Verification statements
* Transportation receipts
* Invoices
* Vouchers
Accounting records can be in physical or electronic formats.
In some states, accounting bodies set rules on dealing with records from a presentation of financial statements or auditing perspective. Rules vary in different countries and different industries have specific record-keeping requirements.
Accounting records are important for all types of accounting including financial accounting, cost accounting as well as for different types of organizations corporations, partnerships, LLCs, and for not for profits or for profits."
[{2020-10-29} https://en.wikipedia.org/wiki/Accounting_records]

budget of ogzn

description::
"an estimate of income and expenditure for a set period of time.
"keep within the household budget""
[{2020-11-17} Google-dict]

name::
* McsEngl.budget-of-ogzn,
* McsEngl.ogzn'att037-budget,
* McsEngl.ogzn'budget,

accounting-vs-bookkeeping of ogzn

description::
"What Is Bookkeeping?
Bookkeeping is a crucial first step in the accounting process. Think of bookkeepers as athletes who start the track relay. They lay the foundation for accountants by recording financial transactions. Once the first leg of the race is finished, they hand over the batons—the financial information contained in ledgers and journals—to accountants to complete the race. (That’s not to say that accountants can’t and won’t record transactions—they can and often will. This analogy simply illustrates the differences in roles).
By recording transactions, bookkeepers track your finances so you can view at a glance how much money is entering and leaving your business. And because they’re tax compliant, you can feel confident they’ll keep you on the straight and narrow.
But what exactly are some of the tasks bookkeepers do? Here are six common bookkeeping tasks:
1. Recording income from services as well as expenses such as rent, utilities and office supplies
2. Managing payroll, though this is not a core bookkeeping function
3. Creating invoices and making payments for you—this depends on your specific arrangement with them
4. Comparing the balances in your books against bank transactions to see if they match. If not, they make adjustments and create bank reconciliation statements to record these discrepancies.
5. Tracking accounts payable (money you owe) and accounts receivable (money owed to you). Bookkeepers keep tabs on all invoices and due dates and follow up with late payers. They will also make sure that you pay your accounts on time and don’t pay twice. As soon as the payment is made they will record the amount as a business expense in the ledger.
6. Maintaining the general ledger, which is the master accounting document that stores all your financial transactions. The general ledger typically uses the double-entry accounting method, meaning for every debit on one account there’s a corresponding credit on another. Your bookkeeper will:
* Post relevant credit and debits to your journal before transferring it over to the general ledger
* Ensure these debits and credits balance
* Record all income and expenses in this way
What Is Accounting?
The accountant will now use the recorded data to interpret, analyze and report on the financial health of the business. Because they offer more detailed insights that inform business decisions, you wouldn’t want to hire an accountant to only record income and expenses. You’d pay more for the same service a bookkeeper could do for less, and in the process, underutilize the accountant’s expertise. Here are four tasks that an accountant performs:
1. Preparing financial statements to help you see the bigger picture and assess the financial health of your business, including:
* Balance sheets: A snapshot of your financial situation at a point in time, calculated through this formula: Assets = Equity – Liabilities
* Income statements: A record of all your income and expenses over a period of time
* Cash flow statement: A record of cash flowing in and out of your business for a period of time
2. Analyzing journals and ledger entries, and making adjustments, e.g., accountants will identify any incurred expenses that have not yet been recorded
3. Providing tax advice and completing and filing tax returns
4. Offering financial advice and helping understand the consequences of your financial decisions"
[{2020-11-05} https://www.freshbooks.com/blog/bookkeeping-vs-accounting]

name::
* McsEngl.accounting-vs-bookkeeping-of-ogzn,
* McsEngl.bookkeeping-vs-accounting-of-ogzn,
* McsEngl.ogzn'att030-accounting-vs-bookkeeping,
* McsEngl.ogzn'accounting-vs-bookkeeping,

tax of ogzn

description::
"A tax is a compulsory financial charge or some other type of levy imposed on a taxpayer (an individual or legal entity) by a governmental organization in order to fund government spending and various public expenditures.[2] A failure to pay, along with evasion of or resistance to taxation, is punishable by law. Taxes consist of direct or indirect taxes and may be paid in money or as its labour equivalent. The first known taxation took place in Ancient Egypt around 3000–2800 BC.
Most countries have a tax system in place to pay for public, common, or agreed national needs and government functions. Some levy a flat percentage rate of taxation on personal annual income, but most scale taxes based on annual income amounts. Most countries charge a tax on an individual's income as well as on corporate income. Countries or subunits often also impose wealth taxes, inheritance taxes, estate taxes, gift taxes, property taxes, sales taxes, payroll taxes or tariffs.
In economic terms, taxation transfers wealth from households or businesses to the government. This has effects which can both increase and reduce economic growth and economic welfare. Consequently, taxation is a highly debated topic."

name::
* McsEngl.ogzn'att028-tax,
* McsEngl.ogzn'tax,
* McsEngl.tax-of-ogzn,
====== langoGreek:
* McsElln.φόρος-οργανισμού!=ogzn'tax,

info-resource of tax

description::
* https://www.pkf.com/publications/tax-guides/pkf-international-worldwide-tax-guide-1/,

name::
* McsEngl.ogzn'tax'resource,

04-admin-sys of ogzn

description::
· a-human-ogzn has an-INDEPENDENT governance-node.

name::
* McsEngl.admin-sys-of-ogzn!⇒admnOgzn,
* McsEngl.admnOgzn!=admin-sys-of-ogzn,
* McsEngl.governance-node-of-ogzn!⇒admnOgzn,
* McsEngl.gvcOzn!⇒admnOgzn,
* McsEngl.ogzn'04_governance-node!⇒admnOgzn,
* McsEngl.ogzn'att001-governance-node!⇒admnOgzn,
* McsEngl.ogzn'governance-node!⇒admnOgzn,
* McsEngl.ogzn'gvc!⇒admnOgzn,
* McsEngl.sysGvcOzn!⇒admnOgzn,

info-node of admnOgzn

description::
· the-subsystem of an-ogzn that manages its information.

name::
* McsEngl.info-node-of-ogzn,
* McsEngl.ogzn'att013-info-node,
* McsEngl.ogzn'info-node,
* McsEngl.sysInfoOzn,

info-resource of admnOgzn

description::
* https://decidim.org/: free open-source participatory democracy for cities and organizations,
* {1968} https://fermatslibrary.com/s/how-do-committees-invent, This paper introduced the concept that would later become known as Conway's Law: Any organization that designs a system will produce a design whose structure is a copy of the organization's internal communication structure,

name::
* McsEngl.admnOgzn'Infrsc,

voting of admnOgzn

description::
·

name::
* McsEngl.admnOgzn'voting,
* McsEngl.voting'admnOgzn,

quadratic-voting of admnOgzn

description::

   "Quadratic Voting is a system where each individual is given an equal amount of non-transferable credits. These credits act as a budget to make decisions, where each individual can express the degree of preference based on the number of credits they spend on a vote. Holding a stronger preference will become progressively expensive and in consequence depleting your budget of credits, leaving low or no credits to spend on other decisions.

# of VotesCost in Credits
11
24
39
416
nn^2

   In other words, it is cheaper to have little influence on many issues but is expensive to have a lot of influence on one issue. Voters will have to prioritize their needs and intentions, they can choose to use a single vote in all issues, or they can exercise their right to apply the degree of preference to the cost of their credits.
Example:
Company "X" is about to hold a board member meeting to decide on the budget allocation for the next year. The board consists of 3 members, Alice, Lucy, and Bob. The areas to allocate fundings are Marketing, Development, User Experience, and Legal. Each one of the board members will receive 4 credits, the board members can choose to spend their credits on the areas they believe would be key to grow next year.

BoardMarketingDevelopmentUser ExperienceLegal
Alice1111
Lucy2
Bob2

   In this example, Bob and Lucy applied their degree of preference by voting on the areas they believed the company needed to grow. Whereas Alice, played it safe allocating one single vote on all areas. In this example, Marketing and Development will receive 37.5% each of the allocation budget, and User Experience and Legal will receive 12.5% each.
This way people get a powerful tool to express their will the way they want: voting for the issues they consider more important and giving those issues a stronger preference."
[{2020-08-13} https://www.lykke.com/city/blog/blockchain-quadratic-functions]

name::
* McsEngl.quadratic-voting,
* McsEngl.admnOgzn'quadratic-voting,

06_health of ogzn

description::
· the-good|bad-state of the-organization.
* efficient, inefficient organization.

name::
* McsEngl.ogzn'06_health,
* McsEngl.ogzn'att005-health,
* McsEngl.ogzn'health,

well-being of ogzn

description::
·

name::
* McsEngl.ogzn'att022-well-being,
* McsEngl.ogzn'well-being,
* McsEngl.well-being--of-ogzn,

problem of ogzn

description::
·

name::
* McsEngl.ogzn'att023-problem,
* McsEngl.ogzn'problem,
* McsEngl.problem-of-ogzn,

07_place of ogzn

description::
· the-place associated with the-organization.

name::
* McsEngl.ogzn'07_place!⇒ogzn'place,
* McsEngl.ogzn'att007-place!⇒ogzn'place,
* McsEngl.ogzn'location!⇒ogzn'place,
* McsEngl.ogzn'place,
* McsEngl.ogzn'seat!⇒ogzn'place,
* McsEngl.place-of-ogzn!⇒ogzn'place,

08_size of ogzn

description::
·

name::
* McsEngl.ogzn'08_size,
* McsEngl.ogzn'att017-size,
* McsEngl.ogzn'size,

info-resource of ogzn

name::
* McsEngl.ogzn'Infrsc,

addressWpg::
*

organizational-theory of ogzn

description::
"Organizational theory consists of many approaches to organizational analysis. "Organizations" are defined as social units of people that are structured and managed to meet a need, or to pursue collective goals. Theories of organizations include rational system perspective, division of labor, bureaucratic theory, and contingency theory.
In a rational organization system, there are two significant parts: Specificity of Goals and Formalization. The division of labor is the specialization of individual labor roles, associated with increasing output and trade. Modernization theorist Frank Dobbin states that "modern institutions are transparently purposive and that we are in the midst of an evolutionary progression towards more efficient forms." Max Weber's conception of bureaucracy is characterized by the presence of impersonal positions that are earned and not inherited, rule-governed decision-making, professionalism, chain of command, defined responsibility, and bounded authority. The contingency theory holds that an organization must try to maximize performance by minimizing the effects of varying environmental and internal constraints.
As noted by Dwight Waldo in a review of field work in 1978, "Organization theory is characterized by vogues, heterogeneity, claims and counterclaims;"[1] even greater differentiation in theory and practice have developed since then. Organization theory cannot be described as an orderly progression of ideas, or a unified body of knowledge in which each development builds carefully on and extends the one before it. Rather, developments in theory and prescriptions for practice show disagreement about the purposes and uses of a theory of organization, the issues to which it should address itself (such as supervisory style and organizational culture), and the concepts and variables that should enter into such a theory."
[{2020-10-31} https://en.wikipedia.org/wiki/Organizational_theory]

name::
* McsEngl.organizational-theory,
* McsEngl.ogzn'att021-organizational-theory,
* McsEngl.ogzn'organizational-theory,

management-science of ogzn

description::
"Management science (MS) is the broad interdisciplinary study of problem solving and decision making in human organizations, with strong links to management, economics, business, engineering, management consulting, and other fields. It uses various scientific research-based principles, strategies, and analytical methods including mathematical modeling, statistics and numerical algorithms to improve an organization's ability to enact rational and accurate management decisions by arriving at optimal or near optimal solutions to complex decision problems. Management science helps businesses to achieve goals using various scientific methods.
The field was initially an outgrowth of applied mathematics, where early challenges were problems relating to the optimization of systems which could be modeled linearly, i.e., determining the optima (maximum value of profit, assembly line performance, crop yield, bandwidth, etc. or minimum of loss, risk, costs, etc.) of some objective function. Today, management science encompasses any organizational activity for which a problem is structured in mathematical form to generate managerially relevant insights."
[{2020-10-31} https://en.wikipedia.org/wiki/Management_science]

name::
* McsEngl.management-science,
* McsEngl.ogzn'att020-management-science,
* McsEngl.ogzn'management-science,

management-science of ogzn

description::
"Organizational analysis or more commonly Industrial analysis is the process of reviewing the development, work environment, personnel, and operation of a business or another type of association.[1] This review is often performed in response to crisis, but may also be carried out as part of a demonstration project, in the process of taking a program to scale, or in the course of regular operations. Conducting a periodic detailed organizational analysis can be a useful way for management to identify problems or inefficiencies that have arisen in the organization but have yet to be addressed, and develop strategies for resolving them.[1]
Organizational analysis focuses on the structure and design of the organization and how the organization's systems, capacity and functionality influence outputs. Additional internal and external factors are also accounted for in assessing how to improve efficiency. Undertaking an organizational analysis is helpful in assessing an organization's current well-being and capacity, and deciding on a course of action to improve the organization's long-term sustainability. A restructuring of an Organization may become necessary when either external or internal forces have created a problem or opportunity for improvement in efficiency and effectiveness.
When performing an organizational analysis, many details emerge about the functions and capacity of the organization. All of these details can make pinpointing what is efficient and inefficient difficult. Using theoretical organizational models can help sort out the information, and make it easier to draw connections. After working through these theoretical models, the organizations present situation is more adequately addressed, and the trajectory of the organization can be more fully determined."
[{2020-10-31} https://en.wikipedia.org/wiki/Organizational_analysis]

name::
* McsEngl.organizational-analysis,
* McsEngl.ogzn'att026-organizational-analysis,
* McsEngl.ogzn'organizational-analysis,

structure of ogzn

name::
* McsEngl.ogzn'structure,

description::
* flat-structure,
* hierarchical-structure,

DOING of ogzn

name::
* McsEngl.ogzn'doing,
* McsEngl.ogzn'task,

description::
*

10_goal of ogzn

description::
· its wanting doing.

name::
* McsEngl.ogzn'10_goal,
* McsEngl.ogzn'att003-goal,
* McsEngl.ogzn'goal,
* McsEngl.ogzn'objective,

mission of ogzn

description::
· its most important goal.

name::
* McsEngl.ogzn'att012-mission,
* McsEngl.ogzn'mission,

evoluting of ogzn

name::
* McsEngl.evoluting-of-ogzn,
* McsEngl.ogzn'evoluting,

{2020-10-18}::
=== McsHitp-creation:
· creation of current concept.

creation of ogzn

description::
·

name::
* McsEngl.formation-of-ogzn,
* McsEngl.ogzn'att010-creation,
* McsEngl.ogzn'creation,

operation of ogzn

description::
· the-stage in which the-ogzn is in operation.

name::
* McsEngl.ogzn'att014-operation,
* McsEngl.ogzn'operation,

closure of ogzn

description::
· the-stage in which the-ogzn is-closed.

name::
* McsEngl.ogzn'att015-closure,
* McsEngl.ogzn'closure,

dissolution of ogzn

description::
·

name::
* McsEngl.death-of-ogzn,
* McsEngl.ogzn'att011-dissolution,
* McsEngl.ogzn'dissolution,
====== langoGreek:
* McsElln.διάλυση-οργάνωσης,

WHOLE-PART-TREE of ogzn

name::
* McsEngl.ogzn'whole-part-tree,

whole-tree-of-ogzn::
*
* ... Sympan.

part-tree-of-ogzn::
*

GENERIC-SPECIFIC-TREE of ogzn

name::
* McsEngl.ogzn'generic-specific-tree,

generic-tree-of-ogzn::
* socialitation,
===
* organization-of-organisms,
* ... entity.

* McsEngl.ogzn:stnHmn,
* McsEngl.ogzn:oznOgm,

specific-tree-of-ogzn::
* McsEngl.ogzn.specific,
===
* household-organization,
* householdNo-organization,
** governance-organization,
===
* DAO,

ogzn.spec-div.satisfier-production

description::
· on satisfier-production:
* oznProduction-(householdNo),
** oznGovernance,
** oznGovernanceNo,
* oznConsumption-(household),

name::
* McsEngl.economic-organization,
* McsEngl.ogzn.spec-div.satisfier-production,

ogzn.minimum-economic-size

description::
"In the economics literature the concept of ‘minimum economic size’ (MES) refers to the smallest size of plant which reaps all significant economies of scale in a given industry."

name::
* McsEngl.MES!=minimum-economic-size--ogzn,
* McsEngl.ogzn.008-minimum-economic-size,
* McsEngl.ogzn.minimum-economic-size,

ogzn.spec-div.admin-sys

ogzn.centralized-004

description::
"Centralized organizations have a clear chain of command that travels through the levels of their hierarchy.
... No company is fully centralized or decentralized, asserts Andrew J. DuBrin in Essentials of Management. Instead, there are degrees of both. The degree of decentralization that’s right for a company depends on its size, culture, and strategy."
[{2020-10-18} https://www.goco.io/blog/rise-decentralized-organization/]

name::
* McsEngl.centralized-ogzn!⇒oznCentralized,
* McsEngl.oznCentralized,
* McsEngl.ogzn.004-centralized!⇒oznCentralized,
* McsEngl.ogzn.centralized!⇒oznCentralized,

ogzn.centralizedNo-005

description::
"A decentralized organization is one in which most decisions are made by mid-level or lower-level managers, rather than being made centrally by the head of the company. It's the opposite of a centralized organization, in which all decisions are made at the top."
[{2020-10-18} https://study.com/academy/lesson/decentralized-organization-definition-chart-quiz.html]

name::
* McsEngl.centralizedNo-ogzn!⇒oznCentralizedNo,
* McsEngl.decentralized-ogzn!⇒oznCentralizedNo,
* McsEngl.oznCentralizedNo,
* McsEngl.ogzn.005-centralizedNo!⇒oznCentralizedNo,
* McsEngl.ogzn.centralizedNo!⇒oznCentralizedNo,

ogzn.self-management

description::
">decentralized vs self-managing organization:
The concepts of decentralized organizations and self-managing organizations represent two approaches to organizational design and management, each with its unique characteristics and advantages. Understanding the distinctions between them can help in identifying the best approach for a specific context or goal.
### Decentralized Organizations
Decentralized organizations distribute decision-making power away from a central command structure to more localized units or individuals within the organization. This approach can be seen in various degrees and forms, from companies that allow branches or teams to make decisions independently, to blockchain-based organizations that use technology to distribute control among its members.
**Advantages:**
- **Increased Agility:** Local units can respond more quickly to changes and challenges in their immediate environment.
- **Empowerment:** Employees often feel more valued and empowered when they have a say in decision-making, which can improve motivation and job satisfaction.
- **Innovation:** Decentralization can foster innovation as different units have the freedom to experiment and implement new ideas without waiting for approval from a central authority.
**Challenges:**
- **Coordination:** Ensuring consistent strategy and action across the organization can be more challenging.
- **Risk of Divergence:** Different parts of the organization may pursue conflicting goals or strategies without strong central coordination.
- **Complexity:** Managing a decentralized organization can be complex, requiring sophisticated communication and monitoring systems.
### Self-Managing Organizations
Self-managing organizations take the concept of decentralization further by eliminating or significantly reducing traditional management roles. Instead, teams or individuals have the autonomy to make decisions regarding their work, from setting goals to managing projects and resources. Examples include holacracy and certain agile management models.
**Advantages:**
- **High Flexibility and Responsiveness:** Teams can adapt quickly to new information or situations without waiting for decisions from the top.
- **Increased Engagement and Satisfaction:** Workers have more control over their work, leading to higher engagement, satisfaction, and often productivity.
- **Reduced Overhead:** By reducing the need for traditional management layers, organizations can operate more leanly and efficiently.
**Challenges:**
- **Scaling Issues:** While effective in small to medium organizations, scaling self-management in large organizations can be challenging.
- **Decision-Making Efficiency:** Without clear decision-making structures, decisions can sometimes take longer as consensus is sought.
- **Skill Requirements:** Requires employees who are not only skilled in their domain but also capable of managing their workload, conflicts, and decision-making processes.
### Conclusion
The choice between a decentralized and a self-managing organizational structure depends on various factors, including the size of the organization, the industry, the organizational culture, and the specific goals the organization aims to achieve. Decentralization offers a balance between autonomy and coordination, while self-management pushes autonomy to the forefront, emphasizing empowerment and flexibility. Both approaches aim to make organizations more agile, innovative, and responsive to their environments, but they do so in different ways and with different implications for management and operations."
[{2024-02-29 retrieved} https://chat.openai.com/c/3b001525-bd46-4b41-951d-d576431e6a8a]

name::
* McsEngl.self-management--organization!⇒ogznSfmt,
* McsEngl.ogzn.009-self-management!⇒ogznSfmt,
* McsEngl.ogzn.self-management!⇒ogznSfmt,
* McsEngl.ogznSfmt!=self-management--organization,

info-resource of ogznSfmt

description::
* {2024-02-25} https://www.corporate-rebels.com/blog/5-steps-and-9-experiments-to-transform-into-a-self-managing-organization,

name::
* McsEngl.ogznSfmt'Infrsc,

ogzn.autonomous (link)

ogzn.society-006

description::
· oznSociety is a-human-ogzn which is part of a-human-society.

name::
* McsEngl.Socogzn,
* McsEngl.Socogzn!=organization-of-society,
* McsEngl.human-society-organization!⇒Socogzn,
* McsEngl.ogzn.006-society!⇒Socogzn,
* McsEngl.ogzn.society!⇒Socogzn,
* McsEngl.oznSociety!⇒Socogzn,
* McsEngl.society'06_organization!⇒Socogzn,
* McsEngl.society'att004-organization!⇒Socogzn,
* McsEngl.society'organization!⇒Socogzn,

Socogzn.SPECIFIC

description::
* aggregate-Socogzn,
===
* consumption-Socogzn,
* production-Socogzn,

name::
* McsEngl.Socogzn.specific,

ogzn.societyNo-007

description::
· oznSocietyNo is an-ogzn which is-NOT part of a-society.

name::
* McsEngl.ogzn.007-societyNo!⇒oznSocietyNo,
* McsEngl.ogzn.societyNo!⇒oznSocietyNo,
* McsEngl.oznSocietyNo,

meta-info

this webpage was-visited times since {2020-10-18}

page-wholepath: synagonism.net / worldviewSngo / dirStn / ogzn

SEARCH::
· this page uses 'locator-names', names that when you find them, you find the-LOCATION of the-concept they denote.
GLOBAL-SEARCH:
· clicking on the-green-BAR of a-page you have access to the-global--locator-names of my-site.
· use the-prefix 'ogzn' for sensorial-concepts related to current concept 'oznOgm.human'.
LOCAL-SEARCH:
· TYPE CTRL+F "McsLag4.words-of-concept's-name", to go to the-LOCATION of the-concept.
· a-preview of the-description of a-global-name makes reading fast.

footer::
• author: Kaseluris.Nikos.1959
• email:
 
• edit on github: https://github.com/synagonism/McsWorld/blob/master/dirStn/McsStn000008.last.html,
• comments on Disqus,
• twitter: @synagonism,

webpage-versions::
• version.last.dynamic: McsStn000008.last.html,
• version.1-0-0.2021-04-12: (8-17) ../../dirMiwMcs/dirStn/filMcsOznHmn.1-0-0.2021-04-12.html,
• filMcsOznHmn.0-1-0.2020-10-18.last.html: draft creation,

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