thoroughly covered by Arndt et al. (1997). On inspecting the changes made to the Mozambique's 1995 SAM to achieve balance is an adjustment of US$295 million which meant that $227 m US was added to the SAM net, just to balance the rows and columns. For 1995 this adjustment is equivalent to 11.65% of GDP. More disconcerting is perhaps the fact that agricultural producers (which according to FAO (1995) employed 85% of the labor force in 1994) were given a US$58 million pay raise in the SAM, meaning that 10% of agricultural income (equivalent to 5% of GDP) in the SAM was created, out of thin air. In other words, for a country where 38% of the population lived for less than $1 in the period 1994–2004 (UNICEF 2008), this SAM 'adjustment' added $4.40 to each person's income in the agricultural sector – more than any of the later trade and tax models using this SAM could arguably hope to achieve. See also Computable general equilibrium Input–output model Notes References Citations Sources Arndt, C., Cruz, A, Jensen, H.T., Robinson, S., Tarp, F., 1997, "Social Accounting Matrices for Mozambique 1994 and 1995", TMD Discussion Paper 28, Washington, D.C.: International Food Policy Research Institute Bank of International Settlements, 1995, (on-line 15 Jan 2008) The Payment System in Mozambique, published by Committee on payment systems Mitra-Kahn, Benjamin H., 2008, "Debunking the Myths of Computable General Equilibrium Models", SCEPA Working Paper 01-2008 Pyatt, G. and Thorbecke, E., 1976, Planning Techniques for a Better Future, International Labour Office. Robinson, S., Cattaneo, A., and El-Said, M., 2001, "Updating and Estimating a Social Accounting Matrix Using Cross Entropy Methods", Economic Systems Research 13 (1), pp. 47–64. Stone, R. and Brown, A., 1962, A computable model for economic growth. Cambridge, England: Cambridge Growth Project. UNICEF, 2008 (on-line 15 Jan 2008), "UNICEF country overview: Mozambique", in UNICEF statistical section. Vanoli, A., 2005, A History of National Accounting, English Edition (original in French, 2001), Amsterdam: 2005. Further reading Pyatt and Round, 1985, "Social Accounting Matrices: A Basis for Planning", The World Bank Mansur, A. & Whalley, J, 1984, "Numerical specification of applied general equilibrium models: Estimation, calibration, and data", in Scarf, H.E., and Shoven, J.B. (Eds.), 1984, Applied General Equilibrium analysis, Cambridge, UK: Cambridge University Press National accounts