Data Visualization of Budgeting Assumptions: An Illustrative Case of Trans-disciplinary Applied Knowledge

Trans-disciplinary research combines different fields into new conceptual and methodological frameworks. In this study, the SECI model of knowledge creation, which consists of Socialization, Externalization, Combination, and Internalization conversion modes, is used to analyze the implementation of a structured budgeting visualization system by a trans-disciplinary team. Through applied research in implementing a global budgeting system, budgeting assumptions are made explicit through visualization, transforming the approach to the budgeting process and its accuracy. This visualization, in turn, is enabled by assumptions underlying revenue planning, business services and employee compensation, and a visual process. The system displays a stepped approach, indicated by icons, representing the tasks involved in the budget process. For example, the system requires uploading the previous year’s information, setting the assumptions, calculating the suggested figures based on assumptions, and amending the proposed outcome. As adapted by Rice and Rice (2005), SECI is applied as the socialization of tacit-to-tacit budgeting assumption knowledge is solidified during the design phase of this transformation exercise. The externalization phase, in which budgeting assumptions are transformed from tacit to explicit, is evidenced during the configuration phase of the new system. The systemic collaboration results in the explicit assumptions being collectively leveraged across the regions during and after the “go-live” phase of system development. Finally, the internalization phase involves the explicit assumptions being transformed into new tacit knowledge as the experts evolve new assumptions derived from the transformation process. Semiotics provides variance information through hue, with, for example, darker colours indicating higher variances. This trans-disciplinary communication provides the means for increased efficiency and effectiveness. The resulting budget framework is visually validated through a heatmap by comparing the budgeting accuracy and assumption complexity between the different regions where it was implemented. In summary, value is added in developing a new data visualization process, focusing on the role of budgeting assumptions and using planning process visualizations. This approach improves communication efficiency, effectiveness, and understanding of budgeting while enhancing accuracy

Associations between depression and cardiometabolic health: A 27-year longitudinal study

Background Clarifying the relationship between depression symptoms and cardiometabolic and related health could clarify risk factors and treatment targets. The objective of this study was to assess whether depression symptoms in midlife are associated with the subsequent onset of cardiometabolic health problems. Methods The study sample comprised 787 male twin veterans with polygenic risk score data who participated in the Harvard Twin Study of Substance Abuse (‘baseline’) and the longitudinal Vietnam Era Twin Study of Aging (‘follow-up’). Depression symptoms were assessed at baseline [mean age 41.42 years (s.d. = 2.34)] using the Diagnostic Interview Schedule, Version III, Revised. The onset of eight cardiometabolic conditions (atrial fibrillation, diabetes, erectile dysfunction, hypercholesterolemia, hypertension, myocardial infarction, sleep apnea, and stroke) was assessed via self-reported doctor diagnosis at follow-up [mean age 67.59 years (s.d. = 2.41)]. Results Total depression symptoms were longitudinally associated with incident diabetes (OR 1.29, 95% CI 1.07–1.57), erectile dysfunction (OR 1.32, 95% CI 1.10–1.59), hypercholesterolemia (OR 1.26, 95% CI 1.04–1.53), and sleep apnea (OR 1.40, 95% CI 1.13–1.74) over 27 years after controlling for age, alcohol consumption, smoking, body mass index, C-reactive protein, and polygenic risk for specific health conditions. In sensitivity analyses that excluded somatic depression symptoms, only the association with sleep apnea remained significant (OR 1.32, 95% CI 1.09–1.60). Conclusions A history of depression symptoms by early midlife is associated with an elevated risk for subsequent development of several self-reported health conditions. When isolated, non-somatic depression symptoms are associated with incident self-reported sleep apnea. Depression symptom history may be a predictor or marker of cardiometabolic risk over decades