PREFACE
This document describes the discovery of a decision. To take this decision will, from one day to the other, make it economically viable for the consumer to live in harmony with Nature and to achieve a maximum efficiency in the economy of the free market, simultaneously.

SUMMARY
There was a lack in the macro-economic theories. The goal of development was not known.

The goods and services on which consumers spend their money, form streams of goods and services and money. These streams make up economic development. A stream has a direction and a sense. Every time consumers spend money on their costs of living they determine the direction and sense in which development flows. They determine the goal towards which development flows. The goal with which consumers spend their income is the goal of development.

The only goal with which the consumer can spend his or her income, in the current version of the free market economy, is : to consume more and more and more, forever. The consumers on this planet led a senseless development to the limits of Nature, by spending their income as a child spends pocket money. These limits are trespassed or will be trespassed by current development, destroying Nature. Another consequence of the goal : to CONSUME!, is that profits are being made in any way possible or imaginable. Some of these profits are made to the detriment of Nature or human Nature. The extremes to which the difference between revenues and costs is enlarged in pursuit of a senseless development created "apartheid" in the economy. Even the teachers of religion or morals on this planet were not able to prevent that usury has become obsolete. Usury lost its value in the cultures of the societies that loose their values in pursuit of a senseless development. Reasonableness is another value lost. The lack of goal of development is the efficient cause of the current socio-econological crisis of this planet.

Consumers are motivated, with pleasure, to pursue as goal :

to mantain the integrity of human Nature as the life producing capital of the human species,
because they have to spend their money, with equal pleasure, on goods or services that keep Nature in perfect condition or human Nature sound, in order to achieve this goal. The consumers of the present generations, in particular, will enjoy this way of living, because they should be able to deduct these costs of living, for the first time, from their taxable income. To live with such products assures their livelihood and that of following generations. Costs that assure an income can be deducted from this income, before taxes have to be paid, by law, in certain countries.

Only the consumer can keep human Nature in perfect, unbroken condition, unimpaired, unblemished, sound, upright, honest, sincere, complete, whole and keep the wholeness, the integrity of human Nature. First of all, the consumer determines the quality or state of human Nature with the products he or she consumes. Moreover, only the consumer can behave in the ethical way that sustains integrity. Consumer is an expression for the economically functionional need of the human being to consume, Consumer is the economic identity of the human being. Only the human being has an ethical sense. Nature is kept in perfect condition if human Nature is kept in perfect condition with goods or services from Nature. Only the consumer can therefore keep the integrity of human Nature.

When consumers account for their costs of living as income assuring, tax deductible costs, they keep equilibrium between revenues and costs at the source of income from the first drive to earn an income : to survive or to sustain a way of living ; the source of livelihood. The economy achieves a maximum, goal hitting efficiency in maintaining the integrity of human Nature, from generation to generation, when consumers maintain this equilibrium. This efficiency implies an equivalent efficiency in sharing the limited resources of this planet to satisfy a maximum of the unlimited desires of its consumers, for generations to come. This efficiency could be achieved by improving well-being of more people.

The principle of efficiency to manage the free market economy is : equilibrium between costs and revenues should be maintained by the people who earn the revenues.

It is logical that a way of living in harmony with Nature, coincides with a maximum efficiency in the free market economy. To live in harmony with Nature implies to achieve a maximum efficiency in sharing the limited resources of Nature. A maximum efficiency in sharing the limited resources of Nature, is the maximum efficiency which the free market economy can achieve, by the definition of economy : the science to share the limited resources of this planet to satisfy the unlimited desires of its consumers, continuously.

The goal hitting management of the costs of living corrects an error in the present macro-economic practises, because a more efficient use of the resources of this planet is made when its consumers manage their costs of living to keep Nature in perfect condition or human Nature sound. The question is therefore not whether the costs of living will be managed to live in harmony with Nature and to achieve a maximum efficiency in the free market economy, but when it is done. There is no reason not to do it now. It is, therefore, not reasonable not to do it now. Now is the right moment to keep the receipts of your eco-purchases as a first gesture to assume the consumer's natural responsibility for human Nature, in the free market economy.


Part I
A WAY OF LIVING IN HARMONY WITH NATURE

The cause of the not optimum way of living within nature that resulted in the ecological crisis
All products that are produced are made with goods or services from Nature. The elements on this planet are the raw materials from which all goods and services are made up, including the elements man or woman made him- or herself. These goods and services are produced with the forces from Nature. Man or woman has learned to know how to use these forces to produce more goods and services in less time, with less energy, labour and resources, or, in other words, with more efficiency. The first force man or woman used, to produce the goods and services with which they sustained their way of living, was the muscular force they used, to produce them.

The consumers spend a part of their income on their costs of living. The other part of their income, they save or they spend to pay off their loans. With these loans they finance the savings to be spent on an investment at a later date, such as a house, for example. All goods and services produced by mankind are eventually consumed by or for the consumer after he or she paid for them. The consumers determine, therefore, the quality or state of Nature, when and where they exchange their income for the natural resources of the goods and services they consume. Land has to be reclaimed, woods have to be cleared, mines exploited and sources tapped, to produce these goods and services. Consumers manage the natural resources of this planet, every day, everywhere, when they spend their money. At the moment, they manage the natural resources badly as appears from the worsening of the ecological crisis. However, they could not do it better because they did not have the means to keep Nature in perfect condition by managing their costs of living. They did not have the tools and practises required to manage their costs of living in order to keep Nature in perfect condition. - As a child spending pocket money, the consumer could spend his or her money on all the goods and services that are offered on the market, with only one goal : CONSUME !, that can be established in the current economy. - Development did not have a goal, began to become clear from this conclusion. - Because of the lack of tools, means and practises to pursue an own goal in the management of the costs of living, every day, everywhere, the consumer could not assume responsibility for Nature, and could therefore not be held responsible for Nature, while being its natural manager, every day, everywhere.

This cause of the ecological crisis has been enforced into its effects by the basic equation of the macro-economy :

GNP = Gross National Product = Consumption + Savings

The causal relationship between the lack of goal for consumers to manage the costs of living and the ecological crisis can be established in the entries under the parameter : "Consumption". Consumption is viewed, in the macro-economic bookkeeping, from a producer's point of view because this bookkeeping ends where the bookkeeping of the production processes ends, with sales to consumers. As a consequence, everything that is sold to the consumer is booked under this parameter as consumed, without distinction if it was digested by the consumer or by Nature. No account exists of the way mankind spends its income on its costs of living. Therefore, no account exists about the impacts which the goods and services consumers buy, have on Nature. The costs of these impacts can therefore not be calculated either. These costs are therefore not accounted for in any account and cannot be accounted for in the present macro-economic bookkeeping. No costs are included in any account for the energy required by Nature to digest waste, either. It is accounted for as if this energy is not a scarce resource. The energy of Nature is limited, however. This limit is proven by the fact that Nature can no longer digest the waste that has caused the hole in the ozone layer or acid rain. Vital energy is a limited resource. Nevertheless, vital energy did not have a price.

The parameter "Consumption" represents the value of all the goods and services that are consumed. However, before they can be consumed, they have to be bought and paid for by the consumers. They pay for these products with the part of their income, which they spend on their costs of living. That is why "Consumption" represents also the value of the costs of living of all consumers.

The basic macro-economic equation can therefore also be written as :

GNP = The costs of living of consumers + Income saved by consumers

From a consumer's point of view the basic macro-economic equation can be seen as :

The costs of living of consumers = GNP - Savings

This presentation of the basic equation by which the economic processes are managed at macro-economic scale shows that, in the present macro-economic theories, the costs of living of the consumers of this planet are turned over to the producers of this planet, unconditionally. To turn costs of living of consumers over to producers, unconditionally, is not in the interest of consumers, as appears from the way the goods and services that are produced, destroy Nature and therefore the human Nature of consumers, because they digest some of these goods and services. The consumer holds the vital energy of the labour force. To turn costs of living over to producers, unconditionally, is therefore not in the interest of producers either, because some of the goods and services they produce destroy some of the vital energy of the labour force. To turn costs of living over to producers, unconditionally, is not the most efficient way to exploit the labour force.

Efficient is defined in Webster's New World Dictionary of the American Language as : 1. directly producing an effect or result; causative; effective : as, the efficient cause. 2. producing the desired effect or result with a minimum of effort, expense, or waste; working well; competent; able; capable. Efficient is translated in Dutch and German as "doeltreffend", "zieltreffend" or, "doelgericht", "zielgerichtet". Goal hitting or goal aiming is their translation in English.

The lack of condition in the macro-economic exchange of costs of living against the goods and services produced, is the same lack as the lack of goal for economic development. Development did not have a goal in the economic theories and practises. Development was senseless. That is why development has resulted in the not goal hitting, sub-optimum efficiency of the present economy in which vital energy of Nature is consumed without having to pay a price for it. The income consumers spent on the goods and services produced, led development to the limits of Nature that are trespassed or will be trespassed by current development. Because of this lack, consumers could not be held responsible for the impact of their costs of living on Nature and human Nature. The lack of goal of economic development is the efficient cause of the current ecological crisis of this planet.


The price of vital energy
The scarcity of a resource is expressed in the economy by the price that has to be paid for it. A price taints every resource man or woman has consumed, as a limited resource. The price of a resource is an evaluation of the bond which man or woman maintains with Nature.

With this price as a tool, the resources which are at the disposal of mankind, are managed with optimum efficiency in sharing these limited resources to satisfy unlimited demands for them. Nothing is managed in the economy without a price for it.

Vital energy is inherent in every living being, in all that lives, in life. It can therefore not be separated from a living being without ending its life. Vital energy can therefore not be sold or bought, it can only be maintained, recreated or destroyed. That is why the price of vital energy is equal with the costs of maintaining or recreating it. Only the consumer can keep the vital energy of human Nature in perfect condition, or the vital energy of the labour force. The consumer keeps them in perfect condition with the vital energy of the goods or services from Nature which she and he consumes. The consumer obtains these goods and services with the money he or she spends on costs of living. By spending their money, the consumer determines also the quality or state of the vital energy of Nature.

The price of the vital energy of Nature in the economy, is the costs of keeping up the vital energy of the consumers of this planet. They are the costs of maintaining or recreating the vital energy of human Nature, the costs of living of all consumers on this planet. As long as these costs are not managed to keep the vital energy of Nature, it is destroyed.


A condition to move into an optimum way of living within nature:
a goal for managing the costs of living
The basic macro-economic equation presented as :

GNP = Income spent by consumers on their costs of living + Income saved by consumers,
can therefore also be written as :

GNP = Income of its consumers.

The consumer earns income as a professional income earning producer. Producers transform natural resources into goods and services for consumers in an ethical and gainful way.

In the hours to earn income, the consumer is the

Professional Income Earning Utiliser of Natural Resources.

In the leisure time hours, the consumer is the

Income Spending Consumer of Natural Resources.

The basic macro-economic equation presented as :

Income of consumers = GNP = Income spent by consumers on their costs of living + Income saved by consumers,
shows that it does not make sense to turn the costs of living of consumers over to producers, unconditionally. The goods and services consumers consume are produced by them and they are paid by them, with their income from producing the products. Consumers finance production when they spend this income on their costs of living or save it for investments at a later date. To turn the costs of living of consumers over to producers, unconditionally, is therefore not a condition that is imposed on the economic theories as an inherent or essential condition. It is not a necessary condition to assure the freedom of producers to produce, because their labour is done by consumers. To turn the costs of living of consumers over to the utilisers of natural resources, unconditionally, is an unreasoned or virgin condition of exchange in the theories of the free market economy. It is a condition that has turned out to be unreasonable to achieve maximum efficiency in the use of natural resources, such as vital energy, or human Nature. It was not known before, that, on a macro-economic scale, conditions had to be satisfied in the exchange between consumers and producers, that could improve the efficiency of the free market economy in the use of natural resources.

- This presentation of the basic macro-economic equation shows also that, even if consumers are not needed to produce the goods and services they consume, the income consumers spend on their costs of living to pay for the goods and services that are produced, is still needed to pay for the costs of the production processes. Growth in development cannot be accompanied by a growing lack of income of consumers, without destroying the economy, according to this equation. -

The lack of condition to turn over money for costs of living, on a macro-economic scale, the lack of goal for consumers to manage their costs of living, every day, everywhere, and the lack of goal for development are the same cause of the ecological crisis at different scales. There was no condition to turn over money for costs of living, because there was no goal for spending this money. To turn over money for costs of living on a micro-economic scale is to spend money to pay for the costs of living, every day, everywhere, because then this money is turned over into the turnover of the goods and services purchased with the money for costs of living.

The macro-economic condition to turn money for costs of living over to the utilisers of natural resources, is therefore the same as the consumer's goal to spend money to pay for the costs of living, every day, everywhere. The consumer's goal becomes automatically the goal of development of all consumers on this planet. It is the goal of development. Because the goods and services on this planet are produced, purchased and consumed by consumers, they are free to define as condition or goal for the production of these goods and services or as goal to spend the money for costs of living or as goal of development :

to maintain the integrity of human Nature
as the life producing capital of the human species
by birth
for this and following generations
in ethical pleasure procuring peace.

Another condition to move into a way of living in harmony with Nature :
the goal hitting management of the costs of living
in pursuit of the goal of development
To be able to force the producers to keep human Nature in perfect condition at macro-economic scale, the consumer must spend the money for the costs of living, every day, everywhere, in harmony with the way producers manage their costs of production, because they manage these costs to achieve their goal and their goal, at macro-economic scale, is the consumer's goal or the goal of development.

The first way costs are managed to achieve a financial goal of a production process, is to account for them in classes of costs. The classes are determined by the functional relationships that were established between the parameters and values of the goods and services for which these costs were made and the effects these products had on the revenues of the company. - Machines, for example, are classed according to the characteristics that determine the costs of production of each item produced by these machines, in a given time and for a given quality. - The difference between costs and revenues is the financial result of the operation ; the profit or loss. With the information from the relationships between costs and revenues, the way to achieve the goal of any operation : to maximise productivity by the most efficient use of resources, or to reach the financial goal of the operation : to minimise costs of production, is refined scientifically into an optimum way to achieve a goal in economic activities.

To bring the way consumers spend money on costs of living and the way producers manage costs of production into the harmony of the dynamic equilibrium in which human Nature is kept sound, the costs of living must be analysed to find or establish functional relationships between the parameters and values of the goods and services for which these costs are made and the impact these products have on the quality or state of Nature. As a logical sequence to this analysis, goods and services purchased, must be accounted for by the degree in which these products keep Nature in perfect condition, according to the analyses. The consumers of natural resources then manage the costs of living to keep their Nature sound in the same way as the utilisers of natural resources manage the costs of production to keep their businesses sound.


The key to a way of living in harmony with Nature :
tax deductible costs
Costs that have to be made to create, develop, assure an income, can be deducted from this income, before taxes have to be paid, according to the law in certain countries. The costs of production are therefore deducted from the revenues of the producers to calculate their taxable income, because these costs assure the income producers derive from the utilisation of natural resources.

The goal hitting management of the costs of living is a prerequisite to keep Nature in unbroken condition, fertile and pristine. This management assures therefore the survival of human life, of Homo sapiens, the human being. This management assures a livelihood for the consumer. The goal hitting management of the costs of living assures income of consumers. Assurance assures from the moment assurance begins. The goal hitting management of the costs of living assures therefore income of consumers, at the moment the consumer begins with this management.

Moreover, this management develops present income that is earned with ecological products. It creates income from all new professional activities that can be created by a way of living in harmony with Nature, such as the income from doing the analyses of the functional relationships between the costs of living and the quality or state of Nature ; the cradle to grave analyses, or the income earned from doing the bookkeeping of the professionally managed costs of living, or the income earned from the administration of this way of living, or the income from replacing all the goods and services that are not ecological and therefore obsolete, or the income of the architect, researchers, tracers, builders of this way of living ; the incomes created by the goal hitting management of the costs of living to keep human Nature whole.


Conclusion I
The costs of living that are managed to maintain the integrity of human Nature, can be deducted from the taxable income of the consumer, from the moment he or she begins with this management, because this management assures the income of the consumer, from the moment the consumer begins with this management. This conclusion is an interpretation of the present law in certain countries, not yet validated by a verdict.

The consumer should account for his or her costs of living with goods or services that maintain the wholeness of Nature, to achieve maximum efficiency in the use of natural resources in the free market economy and to maintain the integrity of human Nature.

Accounting for the costs of living with goods and services that keep Nature whole implies that the consumers account for the impact which all the goods and services they buy, have on Nature. This accounting for the impact of the costs of living on Nature enables the consumer to assume her or his natural responsibility for Nature in an ethical and gainful way ; a professional way. She or he determines the way natural resources are utilised in the research, development, production, operation, use or consumption of goods and services, with the choice of the goods or services he or she buys. They buy these products as professionals who want to keep living in harmony with their own Nature, in the pleasure of peace, either in their hours to earn income or in their leisure time hours.

The professional income earning utiliser of natural resources then knows, in the most efficient way known in the free market economy, through the market mechanisms, which goods and services have to be produced to sustain this optimum way of living within Nature. As a consequence, the goods and services produced enable the consumer to take care of the quality or state of his or her own Nature by keeping it in perfect condition with the goods or services she or he digests.

The macro-economic bookkeeping then accounts for the production of and living with goods and services, in the same detail in which productive processes are accounted for. The basic macro-economic equation can then be seen as a dynamic equilibrium between the productive processes of utilising, consuming and recreating natural resources.

Accounting for the costs of living with goods or services that keep human Nature upright, as professional, income assuring or procuring or productive costs is in agreement with the cultural instinct of Homo sapiens to have called the costs of living and the professional, tax deductible, productive costs of production, both costs, as the only classes of costs.

The consumer or whoever manages the costs of living of a family, community or group determines as "steward or trustee of human Nature" the seize of the budget to be spent. By managing this budget to keep the human Nature of the members of the family, group or community sound, the "steward or trustee of human Nature", enhances the well-being of the family, community or group, with a budget that can amount to hundred percent of the income that is used to pay for these costs of living. She or he contributes therefore twice to the productive processes of society. First by sustaining with his or her labour and its income processes that produce products to maintain the integrity of human Nature, while, second, searching for a way of living in harmony with Nature to sustain development. The consumer gives sense to development, as a scout searching to maintain the integrity of human Nature, by her or his way of living.

Development has as goal : to maintain the integrity of human Nature.

The goal hitting management of the costs of living results in sustained development, because the freedom the consumer has, to sustain with his or her costs of living an ethical or human development will enable him or her to maintain the integrity of human Nature.


Part II
AN OPTIMUM WAY OF LIVING WITHIN THE FREE MARKET ECONOMY

The cause of the efficiency of the free market economy
The principle of efficient management of an economy is that equilibrium between costs and revenues is kept by the people who earn the revenues. The application of this principle is the reason that the free market economy is as efficient as it is in sharing limited resources to satisfy unlimited demands. In the present macro-economic bookkeeping, the producers are accounted for in the dynamic equilibrium between costs and revenues.


The heart of the free market economy
Costs represent the values of the goods and services purchased to keep a production process going. Revenues represent the values of the goods and services sold at the end of a production process. The producers book the value of their purchases and sales in the accounts : Costs and Revenues. They are the operating accounts of the liability account : Capital, as shown in figure 1. They are closed every year to determine the results of professional activities that involved costs and revenues, that could be booked to the activities of that year. The value of this result is represented by the difference between revenues and costs : profit or loss. With this difference, the new balance between assets and liabilities is established or the modification in the seize or importance of capital is determined.

The exchange of goods and services against money, when purchases or sales are made, is booked with an entry in the costs or revenues accounts together with an entry of an expense or receipt of money in a cash or bank account. - These entries can also be accompanied with an entry in the accounts that precede these cash or bank accounts, or liquid asset accounts, in the process to transform debts owed by customers or to suppliers into cash or bank receipts or payments. Such an account is the one in which debts are booked, as shown in figure 1, or a payment with a check.

The lines that connect, in this figure, the entries in the revenues account, when sales are made, with the debit side of an asset account, where an increase in assets is booked, cross the lines that connect the entries in the costs account, when purchases are made, with, eventually, the credit side of an asset account, where it decreases in value.

This cross lined equilibrium between credit and debit entries in asset and liability accounts, becomes untangled when the most liquid asset account, as the final account in which eventually all payments for purchases and receipts from sales are booked, is rotated around its intersection point with the line that separates assets from liabilities. When this account is then released from its low position, it will jump up as if connected to the capital account, with a spring. The most liquid asset account will eventually come to rest in the position of the Profit or Loss account. The relationship between the costs and revenues and asset and liability accounts, is then transformed into the relationship between the costs and revenues and the most liquid asset account.

For producers who keep only these three accounts, the entries for receipts of money from sales, booked on the debit side of their most liquid asset account, where the inpour of money is booked, correspond with the entries in the revenues account for every sale. The entries for expenses of money for purchases made, booked on the credit side of their most liquid asset account, where the outpour of money is booked, correspond with the entries in the costs account for every purchase.

The most liquid asset account, in which all expenses for purchases and all receipts from sales are booked, eventually, becomes, for these producers, the final account in which the result of operations, the difference between all the revenues from professional activities of a year and all the costs necessary to assure these revenues is booked ; the Profit or Loss account.

Their profit will correspond with what is available in cash or bank or other liquid asset accounts, less the amount of money they had spent during the year on costs of living, or the loss with an increase in debts if no savings that could absorb that loss had been made previously.

By keeping an equilibrium between costs and revenues, the final or most liquid asset account is kept in an harmonious equilibrium with the capital account.

The entry of purchases and sales in the costs and revenues accounts together with the entry of expenses and receipts of money in the most liquid asset account is the entry of the most essential bookkeeping act in the free market economy. It is, most likely, the oldest bookkeeping act man or woman performs, may be even the first one he or she performed.

The costs and revenues accounts, together with a most liquid asset account are the only accounts which have to be kept by every producer who derives an income from the difference between revenues and costs, from profits, in payment for the labour done to keep a profitable equilibrium between revenues and costs ; to earn an income ; to earn a livelihood. It is the minimum number of accounts which every income earning producer has to present to the state to determine the taxes he or she must render to the state from his or her income. With these three accounts the productive person is institutionalised as income earning producer ; the professional.

These three accounts enable the free market economy to be managed on a macro-economic scale. Together, all the entries in the costs and revenues and liquid assets accounts show the streams of goods and services that are exchanged against streams of money in a country. All these entries show the veins and arteries of economy, of the macro-economy. These entries represent the drops of blood in the veins and arteries of the companies. In all the costs and revenues accounts the heart of the free market economy beats in the heart of every producer who earns a livelihood.

The principle : equilibrium between costs and revenues should be maintained by the people who earn the revenues, assures also the liberty in the societies that have a free market economy. To maintain equilibrium between costs and revenues, the producers must have freedom to act in buying and selling. The essence of this freedom is that they are considered trustworthy in accounting for the difference between their revenues and costs, in accounting for their profit or loss. To be trustworthy is one of the recognised qualities of the human being on which the free market economy is based, on which the free market economy thrives. To be considered trustworthy is one of the recognised rights of the human being on which the social system of the societies with a free market economy ; democracy, is based. This quality and right of the human being recognises that ethical behaviour can be the behaviour only of the individual. - According to Webster's New World Dictionary of the American Language, ethical is derived from the Greek word ethos, which meant : character, custom, man's normal state. The hypothetical Indo-European base of the word ; swedh-, or swedh-, meant : essential quality, own character. It is akin to the Gothic word swes, which meant ; one's own. The current definition of the word ethical is ; having to do with ethics or morality ; of or conforming to moral standards. Moral is defined as ; relating to, dealing with, or capable of making the distinction between right and wrong in conduct, and as ; relating to, serving to teach, or in accordance with, the principles of right and wrong. - Ethical behaviour implies therefore to chose naturally to be good with the knowledge of the difference between good and evil, because Homo sapiens is ethical. It is natural that ethical behaviour procures pleasure, if it is assumed that the human being is naturally happy. Ethical behaviour springs from pleasure, it is sustained with pleasure, according to theories about morality. In all the costs and revenues accounts, the heart of the free market economy beats also ethically in the heart of every utiliser of natural resources who earns a livelihood.


The reason why the free market economy derails in the socio-econological crisis
The difference between costs and revenues is the value with which the results of activities in the free market economy are evaluated in its bookkeeping. This difference is either the profit that improves income or the loss of, eventually, income from labour. With an analytical way of thinking this difference can be either maximised or minimised. It is logical that success of an economic activity is associated with the maximisation of profit. To maximise profit is instinctively felt as unethical because it implies the maximisation of a difference. This is to go to the extremes in opposite senses of one direction. It is the summum bonum of analytical thinking that can be imagined as linear. The inherently unethical aspect of the maximisation of profit is clear when the extremes to which the difference between revenues and costs can be enlarged, are clear. The unethical aspect of such extremes is ingrained in culture in the word "usury". It is defined in the 1953 edition of Webster's New World Dictionary of the American Language as : 1. the act or practice of lending money at a rate of interest that is excessive or unlawfully high. 2. an excessive or unlawfully high rate or amount of interest. 3. (Obsolete), interest paid on a loan.

The concept of an harmonious equilibrium between costs and revenues, of an harmonious profit did not exist in the economic theories because these theories had been developed and are applied with an analytical mind. The bookkeeping system with which the free market economy is administered, is done with an analytical mind. There is a beginning and an end to the macro-economic bookkeeping. It begins with the input from labouring the earth, the water, the air and all they contain on macro- and microscopic scale and it ends with sales to consumers.

Moreover, there was no goal for development in the economic theories. Current development is therefore senseless and that is why profits are made in any way possible or imaginable. Some of these profits are made to the detriment of Nature or human Nature. The extremes to which the difference between revenues and costs is enlarged in pursuit of a senseless development created "apartheid" in the economy. Even the teachers of religion or morals on this planet were not able to prevent that usury has become obsolete. Usury lost its value in the cultures of the societies that loose their values in pursuit of a senseless development. Reasonableness and trust are other values lost. The lack of goal of development is the efficient cause of the current socio-econological crisis of this planet.


Harmonious profits
It is possible to establish, within the bookkeeping system of the free market economy, not only an harmonious equilibrium between costs and revenues, but also between production and consumption or between whatever opposing concepts. To achieve "Morabaha" or a reasonable profit which is pursued in Arabian cultures becomes then also feasible. This harmony is possible with a synthetic way of thinking.


Yin/Yang & the contradiction principle
The synthetic way of thinking looks for knowledge about the forces that create harmony. Those who think this way, prevalent in the Far East, apply their knowledge to bring opposing concepts into the harmony of a dynamic equilibrium. - Every reversible chemical reaction is in a dynamic equilibrium. - This equilibrium is symbolised in the Yin/Yang figure in which Yin finds its origin in Yang. The circle of the Yin/Yang figure is the symbol of integrity. Yin/Yang represents the equilibrium in the collection of all oppositions that exist in every sphere or moment of life, like light and dark, bitter and sweet, bright and sombre, strong and weak, hard and soft, rapid and slow, vital energy and force and as many more as there are words or concepts with an opposite meaning in the cultures of this planet. The Yin/Yang concept rules the synthetic way of thinking. It thrives on harmony. The analytical way of thinking, predominant in the Western hemisphere, is determined by the contradiction principle of Parmenide. Its modern version is that nothing can be and not be at the same time and under the same conditions. Something cannot be Yin and Yang simultaneously, according to this principle. God cannot create a stone too heavy for God to lift. "To be or not to be, that is the question." The analytical way of thinking seeks knowledge about the forces that separate. It thrives on oppositions.

The computer has therefore been invented with the analytical way of thinking. The computer technology is based on the binary language in which 0 and 1 are the only two numbers that count. The technological application of binary language in computers is to charge or not to charge an electric circuit or to pass an electric current through it in one way or in the opposite way. The synthetic way of thinking brings opposites together into the harmony of literature, poetry and the fine arts, for example. They are the core of the concept of civilisation. With such thinking an harmonious flow of traffic without traffic lights is created and sustained in metropolis.

There are links between the two ways of thinking. On the symbol of analytical thinking, the normalised straight line with origin, O, zero unites the opposite concepts : infinite negative and infinite positive, without breaking the rhythm that was established when man began to count life's rhythms. Zero is also a circle, the symbol of integrity and rhythm implies harmony. Zero links the analytical and synthetic way of thinking. The Yin/Yang concept interpenetrates the analytical way of thinking in the expression : "Impossible n'est pas Fran*ais".

A synthetic way of thinking can therefore be introduced into the analytical way, e.g., with the concept of the total quality circle or of just-in-time stock management which the Japanese apply in their business management practices, or by considering costs Yin and revenues Yang. This way of looking at costs and revenues shows that the dynamic equilibrium between costs and revenues in the free market economy is kept at the source with the vital energy of the people who keep these accounts and the forces of the market, by Yin and Yang. Yin/Yang is the equilibrium between vital energy and force.


Integration of the analytical with the synthetic way of thinking
A link between the analytical and synthetic way of thinking can be established by accentuating analytical think processes to the logical or natural limits of integrity, like drawing a diameter across a circle.

By accentuating the contradiction principle in the sense of analytical thinking, this principle can be enlarged into : Nothing can be and not be at the same time and under the same conditions and nothing can be without not being. With the recognition of the simultaneous existence of the opposites of analytical thinking, it is logical that they can be brought into harmony with each other. The existing choice in analytical thinking : either the one or the other, is expanded with a third choice : and the one and the other. - This choice has already been formalised in modern mathematics, in the operator :
; the intersection of two sets. - The choice is then a triangular one. The triangle is the first figure after the straight line that approaches the circle.

To accentuate analytically the principle of the efficiency of the present free market economy ; equilibrium between costs and revenues is maintained by producers who earn revenues from sales of products they produce, changes this principle into ; equilibrium between costs and revenues should also be maintained by consumers, because they earn income from the first drive to earn an income : to survive. The income of the consumer is the source of all income of every economic activity, because everything that is produced is eventually paid for by the consumer.

The efficiency in the solution of problems, such as the problem of the ecological crisis, is based on the principle that a problem should be solved at its origin or source. This principle is applied in the principle : the polluter pays. It can be accentuated analytically into : the final polluter pays. The final polluter is the consumer because everything that pollutes is eventually consumed by or for the consumer.

Economy is defined as the science to share limited resources to satisfy unlimited demands. Implicit in this definition is that economy should at least satisfy the unlimited demands for a livelihood of this and following generations of consumers.

The natural limit of accentuating the principle : the polluter pays, the principle of efficiency in the management of processes such as the free market economy and the definition of economy is : the consumer of this and following generations.


Conclusion II
In order to achieve maximum efficiency in the free market economy in sharing the limited resources of this planet, to satisfy the unlimited desires of its consumers of this and following generations, the consumer should maintain equilibrium between costs and revenues.

When consumers manage the costs of living to maintain the integrity of human Nature as the life producing capital of the human species, they assure an income for this and following generations. Their costs of living with goods and services that keep their Nature unblemished, can therefore be deducted from their taxable income. - This conclusion is an interpretation of the law in certain countries. It has not been validated with a verdict. - They then keep equilibrium between costs and revenues at the first source of revenues ; the drive to survive. They achieve goal hitting or a maximum efficiency in the economy. In particular, they achieve such efficiency in sharing limited resources to satisfy the unlimited demands for a livelihood of this and following generations.

When consumers manage costs of living to maintain the integrity of human Nature as the life producing capital of the human species, the extremes to which the difference between revenues and costs can be enlarged are kept within the limits of an harmonious equilibrium. How this harmony is obtained, is explained in detail, under : Consequences for macro-economic bookkeeping and business, on page 34.

The consumer then keeps the most liquid asset account ; the household account, in a vital equilibrium with man's or woman's life producing capital : the integrity of human Nature.

To manage the natural resources in mankind's exchange processes within Nature with such maximum efficiency, results in a way of living in harmony with Nature and in an optimum way of living within the free market economy, simultaneously. It is logical that a way of living in harmony with Nature coincides with a maximum efficiency in the free market economy. To live in harmony with Nature implies to live in an optimum way with natural resources or to achieve a maximum efficiency in sharing the limited resources of Nature. A maximum efficiency in sharing the limited resources of Nature, is the maximum efficiency which the free market economy can achieve, by the definition of economy : the science to share the limited resources of this planet to satisfy the unlimited desires of its consumers, continuously.

This optimum way of living enables the consumer to enjoy life in harmony with him- or herself, each other and all other living beings, so in peace. It will enable mankind to survive as Homo sapiens and to progress, to improve well-being of more people.


PART III
CONSEQUENCES OF THE GOAL HITTING MANAGEMENT OF THE COSTS OF LIVING

The division of the socio-economic power
When the costs of living with goods or services that keep human Nature complete are deducted from taxable income as income assuring or procuring costs, the costs of living and the costs of production are accounted for in the macro-economic bookkeeping in equal ways. The power of expense of the consumer is then equivalent with the power of income which the utilisers of natural resources derive from the expenses of consumers. The socio-economic power is then divided into the two equivalent powers : the social-power-of-income-of-professional-utilisers-of-natural-resources, Yang, and the economic-power-of-expense-of-professional-consumers-of-natural-resources, Yin. The power of income represents social power because order is established or maintained by the people with incomes. The large majority are professional utilisers of natural resources. The social power of income leaves the power of expense as the economic power of people. It is the power of the professional consumer of natural resources. He or she exercises this power the moment he or she spends money on costs of living.


Social consequences
By accounting for the costs of living as income assuring or procuring costs, the consumer is able to integrate the social power of his or her income, Yang, and the economic power of his or her expense, Yin, in an ethical way, while searching for a way of living in harmony with Nature. Only the individual can be ethical and only the consumer can integrate these two powers in his or her daily leisure time activities when he or she spends his or her income. The consumer is then able to keep harmony in the dynamic equilibrium in any opposition of groups, in a triangular relationship. The employees, associated with the power of expense, can meet the employers, associated with the power of income, in an harmonious way. For the same reason, the Left, associated with the power of expense can meet the Right, associated with the power of income, on those terms. Eventually, the industrialised North-West can meet the not-industrialised South-East in an harmonious equilibrium, as is explained in the section : "Consequences for the economy" on page 35. In the mean time, the labour force, tools and techniques that leave Nature whole, anywhere, can continue to be employed. This labour force can use the sound land and farming tools, techniques and products to grow or raise ecological produce. They can be made more efficient in a way that leaves Nature whole. These labourers with their tools and techniques can be the basis to develop an industry, anywhere, that produces in harmony with Nature.

The consumer is the ethical bond between the social and economic powers, between Nature, agriculture, technology, services, leisure time activities and society. Consumers are able to keep an harmonious equilibrium in mankind's exchange processes within Nature, globally and continuously. In the process to share power with an ever increasing number of people to achieve democracy in the pleasure of peace, sharing power with the consumer, to give sense to development, is the next logical step that is taken by trusting the consumer with the integrity of his or her own Nature. Consumers and producers or the individual are then treated by law as equally trustworthy in accounting for the costs of production and the costs of living.

The goal hitting management of the costs of living has an impact on the role in society of the people who manage these costs.

The shift in a source of income taxes from the income of consumers of natural resources to the income of producers ; the utilisers of natural resources, takes a moment in the process to abolish slavery. The practise that the labourer has to render fruits of her or his labour to an authority, unconditionally, has then come to an end. An harmonious equilibrium between the vital energy of the consumer and the forces of the state then reveals itself. Power at the zenith of society could glow again with wisdom, this time drawn from the search of every consumer for a way of living in harmony with Nature and human Nature. An equilibrium between man or woman and human Nature can then be found in which reality is a continuous function of truth at any moment. Man or woman can then keep contact with the final cause of life, because truth is the reality of love.


Consequences for the arts
Artists, by their very Nature, are creators. They can therefore be the first to use ecological goods or services in their work. Works of art can therefore be the first goods or services of which the purchase price is deducted from the taxable income of the consumer, who pays for the work of art.

It is reasonable to assume that the demand for works of art will change, when the consumer deducts the purchase price of works of art from his or her taxable income. A productive value of art in society will be demonstrated by the importance of this change in demand for works of art.

Most artists are consumers who already have to manage their costs of living, to live well. They are therefore well qualified, as producers as well as consumers, to convene into the critical mass of consumers that actually enters into an optimum way of living. They will be drawn together, inevitably, into this critical mass, by their common knowledge of the impact of the goal hitting management of the costs of living on the demand for their work. It is inevitable that artists lead humanity into an ethical or human development.


Consequences for biodiversity
The goal hitting management of the costs of living enhances biodiversity. A cradle to grave analysis is implicit in accounting for the impact of costs of living on Nature. This analysis shows the impact of differences in local growing or breeding conditions on the vitamin, mineral and trace element contents of produce as well as on their taste, colour, form and durability. These differences determine the differences in nutritive, preventive medical, commercial and other values of the produce. These differences are then used as sales arguments. Because of the biodiversity of tomatoes, for example, the market is split up in as many sub-markets as there are distinctly different sorts of tomatoes, each sub-market with its own price. Research is done to create locally the most optimum conditions to grow the most distinct produce of the highest quality. Biodiversity is a requirement to compete in a way of living in harmony with Nature, in which a maximum efficiency is achieved in the free market economy. All produce will be marketed like wines.


Consequences for science
Professional Income Earning Utilisers of Natural Resources,
Yang
&
Professional Income Spending Consumers of Natural Resources,
Yin
The cause and the way out of the ecological crisis have been explained with the logic of the analysis made with the analytical way of thinking, in part I, "A way of living in harmony with Nature". In part II, "An optimum way of living within the free market economy", the ecological crisis is studied in its socio-economic context with the synthetic way of thinking. The analytical way of thinking has been integrated into the synthetic way, on page 23, by accentuating analytical think processes to the logical or natural limits of integrity. The result of the interpenetration of the two ways of thinking into the principle of efficiency in the management of an economy and the solution to the ecological crisis is : the consumer of this and following generations. The synthetic way of thinking has been integrated into the analytical way, on pages 12 and 13, with the use of key words of synthetic thinking, such as harmony, as key words in the logic of the analysis. The result of the interpenetration of the two ways of thinking into the micro-economic goal and macro-economic condition of the consumer is : in order to manage costs of living to maintain the integrity of human Nature, these costs have to be analysed for their functional relationships with the quality or state of Nature. According to the logic of both ways of thinking, consumers must manage the costs of living professionally as income assuring or procuring, productive costs with as goal to maintain the integrity of human Nature, in order to survive as Homo sapiens with the Nature of this planet.

To manage costs of living professionally, with facts, figures and values, globally and continuously, will make it possible to refine the management of mankind's exchange processes with Nature scientifically, with this information, in the most efficient dimension, with all the faculties of science that are involved in establishing mankind's ways of living in facts, figures and values in a space-time dimension.

To enable the integrity of human Nature to be maintained in the ethical pleasure of peace is an ability of science in both ways of thinking.

Pleasure is a parameter of the costs of living that keeps human Nature whole, because one of the reasons leisure time activities are done, one of the reasons why they recreate vital energy, is for the pleasure they procure.




Consequences for the basic macro-economic equation
Any professionally productive person tries to achieve maximum productivity by managing his or her production processes with maximum efficiency in the use of time, vital energy, raw materials, labour and resources, to increase his or her income. The productivity of these processes is measured with the costs of production. They are kept as low as possible, for a given quality, to achieve maximum efficiency in the use of time, vital energy, raw materials, labour and resources. By spending his or her costs of living on goods or services to achieve maximum efficiency in the use of time, vital energy, raw materials, labour and resources in his or her exchange processes with Nature, the consumer obtains maximum productivity from these processes, which means at a minimum of cost to human Nature. The following presentation of the basic macro economic equation :

The costs of living of consumers + Income saved by consumers = GNP = Income of its consumers,
shows that the consumer could increases GNP with the goal hitting management of his or her costs of living, because they increase the productivity of the production processes that produce the GNP. The equation also shows that the consumer would then increase his or her income. By the way he or she manages the costs of living to keep her or his share of man's or woman's life producing capital, the consumer determines him- or herself the seize of this income or the dividends the consumer earns from this capital by his or her way of living.

To spend the costs of living on products to be digested by Nature, on waste that could destroy their life producing capital, the consumers would reduce their income because they could not deduct these costs from their taxable income and they would reduce the productivity of the processes that produce the GNP, they could therefore reduce GNP and therefore their income in the continuous dynamic process that has resulted in the socio-econological crisis.

"Digested by Nature" represents the use of Nature to digest waste. Under this parameter the value of all the waste of society can be booked. It is the value of the mass that is not digested by the consumers. If Nature is so saturated with waste that it cannot digest it all any longer, then it dies out, until it is dead, just as water in certain lakes is dead because all life in it has died out, even microbial life. Then the parameter "Digested by Nature" represents a consumption of Nature. It becomes "Consumed Nature". Under this parameter the value of the natural resources consumed in the production or consumption of goods and services : the costs of raw materials, can also be booked.

The parameter "Savings" will cover savings by the recreation of natural resources and opportunity savings by the maintenance of Nature ; Savings in Nature, and Savings in money.

When the costs of living with goods or services that keep human Nature upright can be deducted from taxable income as income assuring or procuring costs, the costs of living and the costs of production will be accounted for in the macro-economic bookkeeping in equal ways.

With the goal hitting management of the costs of living the basic macro-economic equation :

Gross National Product = Consumption + Savings (for consumption later or consumption with or at a lower frequency rate)
can be transformed into a basic equation of the dynamic equilibrium in the macro-economic exchange processes within Nature, in the following way :

Gross National Product
is
the macro-economic total
of the micro-economic bookkeeping of producers
about the products they sold, or

GNP = Costs + (profits - losses), in GNP

Costs = Costs of materials + Costs of labour and other sources of energy
---------
Costs of labour and other renewable sources of energy +
(profits - losses), in GNP
+
Digested by consumers
(part of former Consumption)
=
Net National Well-being

Net National Well-being
=
Digested by Nature
(other part of former Consumption,
now accounted for as Waste)

+ Consumed Nature
( or Cost of materials, including costs of non renewable sources of energy )
+
Savings in Nature
+
Savings in money (or former Savings)
A basic equation of a dynamic equilibrium in macro-economic exchange processes within Nature can therefore be written as :

Costs of labour and other renewable sources of energy
+ (profits - losses)
+ Digested by the consumer
= Net National Well-being =
Digested by Nature + Consumed Nature
+ Savings in Nature + Savings in money

The value of the parameters : "Digested by the consumer" and "Savings in Nature" will grow while professional consumers trace a way of living in harmony with Nature. Simultaneously, the value of society's waste booked under "Digested by Nature" will diminish. At a certain moment in the search for a way of living in harmony with Nature, the natural resources consumed by an overdose of waste will have been brought to zero. The parameter "Consumed Nature" will then represent the value of only the natural resources that had been consumed in the production or consumption of goods and services. "Value added by labour and other sources of energy" will then have a unique functional relationship with the value of "Consumed Nature", because that Nature is consumed only by that labour and other sources of energy in the production of goods and services.

The principle to achieve maximum efficiency at the source of operations is applied to keep harmony in the dynamic equilibrium of any process. This principle can be applied to keep human Nature in perfect condition in the dynamic equilibrium in the macro-economic processes within Nature. The value of labour and other sources of energy utilised by this labour, must therefore be treated as a function of the value of the natural resources consumed by this labour and the other sources of energy. The value of these natural resources is accounted for in the other term of the equation under "Consumed Nature". The value "Digested by Nature" is also a function of "Consumed Nature", because a part of the waste digested by Nature is made up from natural resources. There are interlinking relationships among all the values accounted for by utilisers of natural resources in both terms of the equation.

There exists already a relationship between the costs of labour and the value of "Digested by the consumer". The costs of labour is equal with the income of the employees. The costs of living that are accounted for in "Digested by the consumer", are paid with this income. "Digested by the consumer" is also related with (profits-losses) because the value of "Digested by the consumer" is equal with the sales value of the goods and services digested by the consumer at macro-economic scale. The sales value determines the value of (profits - losses), because profits must be added to costs and losses must be deducted from costs to equal sales value. The values accounted for by utilisers of natural resources are transformed into the values accounted for by the consumers of natural resources, via (profits - losses).

The values accounted for by the consumers are also functionally related. "Digested by the consumer" is functionally related with "Digested by Nature" ; waste, and "Savings in Nature", because the costs of living accounted for under "Digested by the consumer", will have been spent professionally to keep "Digested by Nature" as low as possible and "Savings in Nature" as high as possible. The values accounted for by consumers are interrelated with the values accounted for by utilisers of natural resources in the account : "Digested by Nature".

To keep harmony in the transformation of the values accounted for by utilisers of natural resources into the values accounted for by consumers, is to keep harmony between the "Value added by labour and other sources of energy utilised by this labour" and the value of "Digested by the consumer", in the left term of the equation. This harmony can be established in harmony with the value of natural resources because both values are functionally interrelated with the values of natural resources in the other term of the equation. This functional relationship will create harmony between natural resources utilised in goods and services and natural resources consumed. The relationships between the values of this equation, that are established as a result of the professional management of the costs of living, can be recorded and analysed and then refined to determine the macro-economic value of (profits - losses) that will enable an harmonious equilibrium in the macro-economic processes within Nature. These relationships will determine simultaneously the division of this value on micro-economic scale. Profits or losses will eventually be in harmony with the value of human or other resources consumed or utilised to make that profit or that caused that loss.


Consequences for macro-economic bookkeeping and business
Implicit in this new equation is that the consumer links the beginning and end of the current macro-economic bookkeeping. This closure of the bookkeeping cycle is represented in the figures 2a and 2b of "The Hole". They present the way the consumer can manage the costs of living in harmony with the way the utilisers of natural resources manage the costs of production and they show how the management of the costs of living and the management of the costs of production can be integrated into the continuous process of an harmonious equilibrium in which human nature is kept sincere.

To close the cycle enables the forces of the free market economy to activate the natural motivation of the consumer to be ethical when he or she spends his or her money, with pleasure, on goods or services that keep their Nature sound. This pleasure to be ethical is enhanced, initially, by the knowledge that these costs are spent as income assuring, tax deductible costs. Ethical behaviour is fed with pleasure, according to moral theories. This economically activated, natural motivation of consumers to be ethical in their leisure time activities, motivates them, also out of self interest, to be ethical as well, in their activities by which they earn an income. They are therefore ethical when they make the necessary purchases for their production processes to satisfy their consumers. The economically activated, natural motivation to be ethical with pleasure while spending one's money on costs of living with goods or services that keep Nature in perfect condition and human Nature sound, as tax deductible costs, grows into the economic force of ethical buying, as is shown in "Gross income from ethical activities" of "Shopkeepers" in figure 2b. Ethical business becomes the optimum way of doing business and, therefore, the normal way. Integrity might become the basic value on which professional activities in the world of the free market economy thrive.

Consumers determine with their professional, leisure time activities and with their professional activities by which they earn an income, via the market mechanisms, what is produced and how it is produced to keep Nature in unbroken condition. Together they bring the selling cycle shown on figure 2 ; from the income earning labourer of natural resources through the consumer of natural resources back into Nature, into an harmonious equilibrium with the buying cycle ; from the income spending consumer of natural resources through the labourer of natural resources into Nature, in which human Nature is kept upright. This equilibrium between the buying and selling cycles implies an harmonious equilibrium between production and consumption. It implies an harmonious equilibrium between the costs of the professional utiliser of natural resources and the revenues he or she earns from the expenses of the professional consumer of natural resources, because production implies costs and consumption implies revenues. This harmonious equilibrium between costs and revenues created by economically activated, natural, ethical pleasure procuring buying behaviour, implies harmonious profits. Harmonious profits imply reasonable profits, because harmony implies reasonability. When the harmonious equilibrium between the buying and selling cycles has been established, reasonable profits are the optimum profits and therefore the normal ones. Reasonableness is then a value to be reckoned with in society. Reasonable arguments carry their weight again. The ethical buying behaviour makes reasonable profits, ethical profits, because this behaviour implies that consumers and utilisers of natural resources pursue a common, ethical goal that gives sense to development : to maintain the integrity of human Nature. - If all agents in the free market pursue a common goal, every day, everywhere, maximum efficiency to reach this goal is achieved. - Ethical profits become therefore the normal profits in the world of the free market economy.


Consequences for the economy
The goal hitting management of the costs of living results in a maximum, goal hitting efficiency in sharing the limited resources of this planet to satisfy the unlimited demands of this and following generations, at least, for a livelihood. Such increased efficiency enables to produce more goods and services or to improve well-being for more people.

By asking as professional "steward or trustee of human Nature" for goods or services that keep Nature unimpaired, the consumer gives sense to development, away from the limits of Nature that are trespassed or will be trespassed by current development. - The military have taken this turn already. After they had used the atom bomb, they knew that they had trespassed the natural boundaries of their battle fields. They opened the account : "Consumed Nature by an overdose of waste". They turn to organic warfare to keep it within the limits of Nature. The one word to say to "THE GRADUATE" of today is : "organic". - In line with the limits of Nature, the economy blooms up again, using the limits of Nature to keep as sense of development : to advance toward perfection or to a higher state ; to progress, every day, everywhere.

The final polluter, the consumer, stops to pollute and all producers are obliged to compete with the ecological qualities of their products. As a consequence of this competition, research is done, everywhere, for tools and techniques that leave Nature unblemished and ecological products are developed, everywhere. The economy blooms up to satisfy demand for ecological products of all consumers. - The goal hitting management of the costs of living creates, for example, a market with the value of all the chemical products that might have to be replaced, because the result of their cradle to grave analysis might not qualify them as products that maintain the integrity of human Nature. Because of this market potential, the chemical industry might also be one of the fastest growing industries in an optimum way of living. - Research is done, everywhere, to transform the non-ecological, industrial practises in the industrialised world into an ecological industry and to develop an ecological industry in the non-industrialised world, simultaneously. Co-operation is logical, to make the most efficient use of the research potential of the industrialised world and to apply the results in the non-industrialised world. There, an ecological industry can be developed more efficiently, because ecological products can be more efficiently produced in the non industrialised world. During this co-operation, the industrialised world can transform its industry into an ecological one. Eventually, the North-West can meet the South-East in an harmonious equilibrium because biologically diverse as wines are known to be and ecologically grown or produced goods and services from everywhere, are equally competitive.


Consequences for the state
To account for costs of living as tax deductible costs, a source of income of the state shifts from the income of consumers of natural resources to the income from the use of natural resources made by producers, distributors and sellers. By accounting for costs of living as tax deductible costs, taxing consumers of resources less and resource use more, achieves maximum efficiency in the use of natural resources, because the consumer determines him- or herself how much less his or her income is taxed by living with ecological products and market mechanisms determine how much more, or less has to be paid for the resources used, when they are used ecologically.

This shift in a source of income taxes from the income of consumers of natural resources to the income of producers ; the utilisers of natural resources, continues until the consumers deduct even their income taxes from their taxable income as costs that keep Nature in perfect condition. This shifting process is finished when hundred percent of the income of the consumers is deducted from their taxable income as costs that keep Nature whole. In the accounting of Planet Inc., this shifting process is finished when the income spent by all the consumers of this planet is accounted for as costs of living ecologically, when Homo sapiens lives in harmony with Nature.

The increase in income from taxes levied on the growing incomes of suppliers of ecological products has the potential to offset the reduction in the income of the state, as a result of accounting for the impact of the costs of living on Nature. - After the industrial revolution began with the invention of the steam machine by Watts, and the more efficient use of natural resources, it also happened that a source of income of the state shifted. The state lost income from taxes paid by suppliers of non industrial goods and services. However, these reductions were eventually less than the increase in income from taxes paid by suppliers of industrial products, because they made a more efficient use of natural resources and energy. - The increase in demand for ecological goods and services causes a rise in the income of the producers, distributors and sellers of these products and therefore a rise in the income taxes they pay to the state. The reduction in the income of the state, as a result of the deduction of costs of living ecologically from taxable income, is again less than the increase in income from taxes levied on the growing incomes of the suppliers of ecological products, because, again, a more efficient use of natural resources and energy is made.

Moreover, the state needs less income, because it no longer needs the funds to protect Nature since it is kept in perfect state by its natural managers.

Another reason why the state gets more income if the costs of living ecologically are deducted from taxable income is the whitening of the "black market". On a "black market" goods and services are commercialised without formal proofs. As a consequence, no taxes are paid over the incomes earned on a "black market". An analysis of the people who earn an income on that market will show that the majority is paid with money spent as costs of living. All consumers who manage their costs of living professionally need proofs of payment of their purchases. With these documents they have to justify that they deduct the costs of these purchases from their taxable income. If the consumers ask for these documents, a large part of the "black market" disappears. More taxes are therefore paid over increasing incomes. Only in societies in which economic hardship exists, the "black market" continues to exist because this market sustains the hardship in the economy of such societies.


The goal of development
Mankind has lived within Nature, as if in Paradise. When mankind recognises that the integrity of human Nature is the life producing capital of the human species by birth, they realise that they have the obligation to assume their natural responsibility for Nature in order to insure this birth right in their development for the generations to come. The ethical link between Nature, all the sectors of economy and society is introduced with the goal for development : to maintain the integrity of human Nature as the life producing capital of the human species by birth in the ethical pleasure of peace. Professionals then know which common sense to follow in their theories and development practises. When this goal is pursued, human activities on this planet keep human Nature honest and therefore trustworthy, every day, everywhere and that is good for business. When, as a result, integrity becomes the basic value on which professional activities in the world of the free market economy thrive, then, these activities are good for life.


Sustained development
The goal hitting management of the costs of living results in sustained development, because the freedom the consumer has, to sustain with his or her costs of living an ethical or human development, enables everybody to maintain the integrity of human Nature.


Part IV
THE REALITY OF AN OPTIMUM WAY OF LIVING


Strategy to shift into an optimum way of living
Henceforth, the costs of living with ecological products can be deducted from the taxable income of the consumer, because they are costs that assure income for this and following generations of consumers and costs that assure an income can be deducted from that income before taxes have to be paid, according to the law. Nevertheless, a judge of the highest court which is competent to deal with such matters, has to decide that this interpretation of the law is in harmony with the law, before a civil servant of a tax service agrees to accept these costs of living as costs that can be deducted from the taxable income of any consumer.

In the mean time, these costs of living can already be declared as research costs that are necessary to assure an income, with the strategy of the chicken and the egg. - This strategy is used by children who agree to tell their parents that their friends' parents already gave permission, when they ask permission to do whatever children like doing, for which they need parental authority to do it. - In this case, consumers like to transform natural resources into the products of the Gross National Product, in a way that these products keep the integrity of human nature, continuously. They base their authority to keep this integrity on the theory of the goal hitting management of the costs of living. This authority is sustained by a recent report of the United Nations Development Programme, which asserts that popular participation is the key to human development. An article about the report is presented in the annex. These consumers are conscious of their authority to keep the integrity of human nature with this strategy, by the wisdom of the truth of democracy.

As soon as a market of consumers who manage their costs of living to keep their nature in perfect condition, exists, every reasonable expert on fiscal matters is able to justify that certain of these costs were necessary research costs to assure an income, e.g., from this blooming market or from an optimum way of living within nature and the free market economy. A causal relationship between the research done on this market and the income of the professional must exist for these costs to qualify as professional research costs that can de deducted from taxable income.

There exists a causal relationship between the costs of living the academic architect of this way of living spends in his search to trace an optimum way of living within nature, and the income he generates from the profession to launch and develop this way of living. The theory that makes this vital way of living economically viable, has created the profession of architect of an optimum way of living together with these of its researchers, builders, tracers. They can exercise their professional activities to sustain this way of living, only by the management of their costs of living. This way of living assures their income. These professions imply therefore a causal relationship between the costs of living of their practitioners and their incomes from launching, searching and developing this way of living.

The first logical group of consumers to claim a causal relationship between their costs of living spent in search for an optimum way of living and their income as professionals is the group of civil servants, and particularly those who work in the income tax services, together with those who deal with the finances of the state. The shift in a source of income taxes from the income of consumers of natural resources to the income of producers ; the utilisers of natural resources, as a result of the opening of the market in which consumers manage their costs of living with goal hitting efficiency as scientific researchers, has an impact on the work of these civil servants. Their administration has to be adapted in the time it takes to make the shift from one source of income taxes to the other. The budgets of the different departments have to be financed differently, while sources of income taxes shift. Certain budgets of government expenses grow, research costs might, for example, other budgets disappear, notably the costs to protect nature. During the shift, new sources of income taxes have to be searched for, opened up, tapped and developed from the beginning, to be able to offset gradually the reduction in income of the state, because consumers deduct their costs of living ecologically from their taxable income. Since the new sources of income taxes of the state are the suppliers of the goods and services for this optimum way of living, the research done by the civil servants is, moreover, of public interest and therefore, a second time, justified as professional research. They are among the first professionals who have to do research in this market or loose their professional capacity to function ; to earn a living. Once the civil servants have entered the market as legally recognised consumers who manage their costs of living as professional costs in order to assure their income from an optimum way of living, all other professionals who can claim this causal relationship can also deduct their costs of living with ecological products from their taxable income as professional costs. - If they cannot find a causal relationship, the ZERO association will help them to find such a relationship as one of the services the ZERO association offers.

The larger the rate of growth of the market on which consumers and utilisers of natural resources buy and sell goods and services that keep nature whole, at the moment of the final verdict, the more convincing the argument is, that the costs of living spent on this market had to be spent as research costs to assure an income from this optimum way of living. With an exponentially expanding market, the probability is high that the judge decides that costs of living spent on this market are vitally necessary costs to assure a livelihood for this and following generations of consumers from an optimum way of living within nature.

In order to be recognised officially as researchers who declare their costs of living with ecological products as research costs, it is sufficient for consumers to be member of the ZERO association of consumers hitting the goal of the costs of living.

The ZERO association is a not for profit organisation. Its goal is : to create or sustain an optimum way of living within nature and within the free market economy, until a dynamic equilibrium is found in the exchange processes between Homo sapiens and nature, in which the integrity of human nature is kept as mankind's life producing capital by birth, in the pleasure of peace. It will attain its goal by making the theory about the management of the costs of living, known, because this theory permits to keep this integrity. It will reach its goal through research in order to develop this theory and to trace, with the costs of living, this way of living. It can pose all acts which relate directly or indirectly to its goal. It can notably assist and have an interest in every activity similar to its goal.

It takes time to present the case in front of the court that renders the final verdict that the costs of living spent to keep nature in perfect condition or human nature sound, are justified by this theory as income assuring or procuring costs. In the mean time, a common administration and information system of the local market will be developed by utilisers and consumers of natural resources. The information from this system assures that one of the warnings of the UNDP report is heeded : "A section on the seven sins of privatization warns of the need for full disclosure to prevent corruption and for anti-monopoly steps so that economic power does not pass from one ruling elite to another, among other possible failings." That is why one of the operating criteria of the ZERO market is : "All accounts on the table". With the marketing information supplied through this common system, entrepreneurs can develop businesses to supply the market with the products that satisfy the needs of consumers hitting the goal of the costs of living according to this research information. With this system, the shift into an optimum way of living can be administered by consumers and utilisers of natural resources, together and the development of the turnover figures to justify this way of living, in front of a court, is produced.

The most effective way to open this market is to make the theory about the goal hitting management of the costs of living known, to a critical mass of consumers hitting the goal of the costs of living. The confidence of the individual consumer in democracy is then roused by the social authority of the common knowledge that this management offers a way out of the socio- econological crisis. The commercial interests of the suppliers of ecological products for this market, enhances this authority until a consumer takes the decision to actually change his or her way of living on this market. The market is then actually opened by business for business, in a way comparable with the way Mahatma Gandhi opened the salt market for autochthones ; when he took a pinch of salt from the sea. The demand for the goods and services of this market can be developed with the marketing techniques to create and develop demand.

Once open, the market for or of consumers hitting the goal of the costs of living can be closed only with logical arguments that refute the truth of this theory.

The reality of an optimum way of living within nature and the free market economy is the reality of the funds to produce a video clip that demonstrates the truth of this theory and to broadcast it via commercial TV stations to all consumers who can be reached via these stations. Once these consumers are convinced of the truth of the theory, all these consumers give instantaneously sense to development by asking, with pleasure, for goods and services that keep the integrity of their nature.

The truth of the theory is implicit in the fact that the goal hitting management of the costs of living fills the principle lack in the present economic theories with a goal for development. Moreover, it solves the problems caused by this lack with the practise of managing the costs of living. This management enables the consumer to move out of the socio-econological crisis into a way of living in harmony with nature and human nature. The truth is confirmed by law, because the costs of living with ecological products can be justified as costs that assure an income, of this and following generations. In this justification, the text of the law is refined by extending the time limit of assuring an income of professionals of this generation to include following generations. To refine the text of laws after an interpretation that reflects man's or woman's increased knowledge or wisdom, is a legal practise that has enabled society to advance toward perfection or to a higher state ; to progress.

The goal hitting management of the costs of living is not an alternative theory but an improvement of the existing theory about the economy of the free market. This management not only improves the efficiency in sharing limited resources to satisfy unlimited demands but it also assures a livelihood for this and following generations.

The question is not if the goal hitting management of the costs of living will be applied to enter into an optimum way of living in the free market economy, but when the consumer begins with this management. It is not imaginable that only after socio-econological catastrophes, consumers begin, in the blood, sweat and tears of violence, because in democracy a theory which' truth has been proven, can be brought to reality in every day life. Reality is the life the individual gives to truth and truth is the reality of love, which is the final cause of life.

Any country in which such a market is opened, is the cradle of a way of living in which man and woman can live in harmony with his or her own nature, therefore with each other and all other living beings, so, in peace. This peace spreads with the wisdom of the culture of the companies on the market and the greening of its environment, while the number of consumers who spend their costs of living, with pleasure, to keep their nature upright, grows, every day, everywhere.


Strategy to shift ethically in an efficient way
Once the shift into an optimum way of living within nature is made, ethical business becomes the normal way of doing business in the world of the free market economy, because it is the optimum way to do business. Ethical business is a culturally engrained way to do business among Arabian people. It would therefore be logical for business people without this cultural heritage to consult their Arabian colleagues in order to share the wisdom of their trust in ethical business. To share this wisdom enables to make the shift into ethical business as the most current business within the free market economy, in an efficient way.


The gains from recreation
The practical applications of the knowledge of the researchers is in leisure time activities because the leisure time is the only time during which people can spend their income. It is also the time during which they can recreate their vital energy to achieve maximum productivity in their daily work. The improvement of the productivity of this work allows people more time and money today, to indulge in recreational activities. Fresh natural resources are therefore vital. However, because of the development of the production activities, areas with fresh natural resources disappear from the environment. The development in both spheres of action : production and recreation, continues simultaneously, like Yang and Yin. This development continues until areas with fresh natural resources, everywhere, are as highly valued for recreation as for production, according to the economic laws of supply and demand. A gainful way to search for a way of living in harmony with nature is therefore : to integrate the production and recreation activities in all sectors of the economy : agronomy, technology, services and leisure time activities, with one objective : keep the integrity of human nature as the life producing capital of the human race in ethical pleasure procuring peace, every day, everywhere. Tourists can spend their holiday budget as research costs of vital importance for the progress of their places of recreation, because this recreation is of importance for their productivity. These costs are therefore in the interest of their income. By this kind of development, local societies can progress in harmony with the society of tourists.


Justifications to begin with the goal hitting management of the costs of living
Moral justification

The goal hitting management of the costs of living would enable the consumer to stop the sin : to pollute. Sunday morning, 1 October, during a radio broadcast of the BBC, a report was read about a meeting concerning the bond between religion and environment. The broadcast was emitted on wavelength 648 AM after 0800 hours Brussels AM time and 0700 hours, a time announced during the broadcast. The meeting was hosted by the Orthodox church. Presumably, the Greek Orthodox church A British participant at the meeting declared that, to pollute, should be considered a sin.

All consumers on this planet commit this sin, because the consumer is the final polluter. However, they committed this sin with innocence. The consumers did not know how to sustain, with their income, a way of life, that keeps nature in perfect condition and human nature sound. They did not know how to sustain with their costs of living, a way of living that assures a livelihood for generations to come.

Now that the theory of the goal hitting management of the costs of living is known, the sin : to pollute, has lost its innocence. To commit the sin : to pollute, is therefore evil now. Sin is the power of evil. To sin, is its force. Sin springs from the knowledge of the difference between good and evil. To sin is the evil use of this knowledge. Scintilla enables man or woman to use this knowledge, to be good. To use or not to use the knowledge of the goal hitting management of the costs of living, is now a question of good and evil.

Philosophical justification

The goal hitting management of the costs of living, would enable mankind to stop the sin : to pollute. This management enables the consumer, simultaneously, to enter into an optimum way of living within nature and within the free market economy, in harmony with human nature and in the ethical pleasure of peace and blessings. Such a way of life demonstrates the logic of the linguistic bond between the physical and metaphysical world. The result of turning the truth of a theory into the reality of living such a life, will show again that it is good not to sin.

The greater the impact of a sin on human nature, the more vigorously the course of history changes, when the inhabitants of this planet stop to commit this sin. A vigorous change in the course of history, is implicit in not committing such a sin any longer. The vigorous change in the course of history, caused by the goal hitting management of the costs of living, is therefore good.

Strategic justification

The truth of the theory of the goal hitting management of the costs of living, is immanent in its simplicity. The strength of such a truth, enables a relatively small critical mass of registered consumers, to create the momentum, that turns this completion of the macro-economic theory, into a daily practise.


The decision
The decision of every consumer to change his or her way of living is comparable with the decision of every child to swallow his or her first food after his or her tonsils were taken out. Just do it. Become researcher of ZERO by registering as a consumer hitting the goal of the costs of living at the ZERO market. You are a member of one of the last generations who can take the decision to keep the integrity of human nature with the goal hitting management of the costs of living and to enter into an optimum way of living within nature and within the free market economy, in the ethical pleasure of peace.

Brussels, 25 June 1999, latest revision W.A. de Bruyn
First version written in about 1994







Association of consumers maintaining their integrity with their income
45, rue Alfred Giron, B-1050 Brussels, Belgium
web site : http://www.oocities.org/zero_association/
e mail : WdeBruyn@mail.dma.be
Tel : ** 32 (2) 648.56.95

ANNEX :

SPECIAL FEATURES





Popular Participation is the key to human Development
New UNDP Report asserts

People's participation in economic and political decision-making is the key theme of the Human Development Report 1993, released by the United Nations Development Programme on 26 May, 1993. According to the report, 90% of the world's people have no control over their lives, in spite of recent changes around the world favouring market economies, multi-party democracies and grassroots activities.

To make the point, the report ranks countries by a Human Development Index (HDI) which combines life expectancy, educational attainment and basic purchasing power into one indicator of human development. The countries with the highest incomes are not always those with highest HDI ranking. In 1993, Japan ranks first on HDI although sixth in real gross domestic product (GNP). Among developing countries, Barbados is first with a ranking of 20.

The need for improved levels of human development is not limited to developing countries. To highlight the exclusion of ethnic minorities from participating fully in economic and social benefits, the 1993 report gives separate HDI ranks to the white, African-American and Hispanic population of the United States. The white population would rank first on the HDI, ahead of Japan, while African-Americans, with lower life expectancy, income and education levels, would rank 31st, the same as Trinidad and Tobago. Hispanics in the US would rank 35th among countries, below the Bahamas, Republic of Korea and Estonia. Studies show that other groups, such as the poor, women and rural dwellers are excluded from participation as well.

To promote societies built around people's needs, the report calls for "five new pillars of a people-centered world order".

1.
New concepts of human security, that stress the security of people, not just of nations and territory. This means accelerated disarmament, using defence cuts to boost human development.


2.
New strategies of sustainable human development weaving development around people, not people around development.


3.
New partnerships between state and markets, to combine market efficiency with social compassion.


4.
New patterns of national and global governance. Nation states cannot cope with the globalization of markets on the one hand and the rising aspirations of their people on the other. Needed: more decentralized power, more involvement by non-governmental organizations, more employment for the poor.


5.
New forms of international cooperation, to focus foreign aid directly on the needs of the people rather than the preferences of governments.


Most importantly, the Human Development Report 1993 focuses on participation as a key to human development.


Economic Participation
The starting point for economic participation is jobs, and the report shows that all over the world, economies are growing but the number of jobs is not keeping pace, resulting in "jobless growth". From 1960 to 1987, for example, France, Germany and the UK saw their economies more than double, and their employment rates fall. The phenomenon is particularly devastating in developing countries. Less than one third of the increase in output in developing countries in the 1960-87 period came from increased labour, more than two thirds resulted from capital investment. At the same time, the labour force in the developing world increased by more than 400 million, creating legions of unemployed. The report also shows how in some countries, particularly in East Asia, land reform and investment in human resources have led to substantial job growth.

One way of making economies work better and increasing opportunities for participation is to reduce state regulations, unleash private creativity and sell off inefficient public enterprises. While the report applauds these reforms, it says they must be made carefully, so as to avoid abuses. A section on the seven sins of privatization warns of the need for full disclosure to prevent corruption and for anti-monopoly steps so that economic power does not pass from one ruling elite to another, among other possible failings.


Political Participation
Government can and should move towards people by decentralizing, says the report. One way of measuring decentralization is by studying where government money is spent, and by that measure, there is a far distance to go. On average, central governments in developing countries delegate less than 10% of total national spending to local governments, and less than 6% of total social expenditure.

However, experiences in Chile, Indonesia, Morocco and Zimbabwe show that decentralization can bring government closer to people and improve their lives. Chile assigned responsibility for basic education and primary health care to local governments in the 1980s. As a result, 30% of all social spending takes place at the local level, compared with six per cent in the capital, a reversal of the usual pattern.


Group Participation
When people organize, they increase their level of participation and control over their own lives. Non-governmental organizations (NGOs) today benefit more than 250 million people, compared to 100 million in the early 1980s, says the report. This expansion of activity has been supported by doctors who, dissatisfied with the performance of much official aid, are channeling more of their money through them. Over the past 20 years, grants by NGOs in the North (most of it from government sources) to developing countries jumped from just over US$1 billion to US$5 billion a year.

The Centre for Our Common Future/June 1993 SF15