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IPS195 Albert B.
                         positively  affected  by  human  activities  (in  addition  to  natural
                                   4
                         incidents) .
                      In this sense ES can be considered flows of value to human societies as a
                  result of the state and quantity of natural capital (TEEB, 2010, p. 7).
                      The degradation of ecosystems (by human activity) undermine ecosystem
                  functioning  and  resilience  and  thus  threaten  the  ability  of  ecosystems  to
                  continuously supply the flow of ecosystem services (de Groot, R., 2012 p.50).
                  Those threats become evident when looking at pollution of air, water or soil,
                  deforestation, climate change and global warming. In this context the question
                  is how to portray degradation of ecosystems. Conceptually ES-degradation is
                  defined as the decline in an ecosystem asset over an accounting period, which
                  is due to economic and other human activities (SEEA-CF, 2012). A question
                  could be raised with regard to how such a change in the ES-asset impacts on
                  the provision of ES-services.
                  2.2 Scope of ES-services
                      Regarding  the  distinction  of  ecosystems  services  a  categorization  into
                  various broad types usually is applied:
                      -   provisioning services, i.e. ES providing air, water, food or timber
                      -   regulating services, i.e. ES providing flood control, pollination or water
                         regulation
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                      -   cultural services, i.e. ES offering recreational or cultural benefits.
                      It  has  to  be  mentioned  in  this  context,  that  there  is  not  a  one-to-one
                  relation, but that an ecosystem can provide different services at the same time,
                  a  service  bundle  or  basket.  As  an  example,  a  forest  can  provide  timber
                  (provisioning  service),  clean  the  air  from  carbon  (regulating  service)  and
                  provide the landscape for hiking (cultural service).
                      An  interesting  issue  concerns  the  question  whether  ES  services  can  be
                  negative,  i.e.  produce  so-called  dis-services.  Looking  at  nature  as  a  self-
                  regulating and self-balancing system, it seems obvious, that natural processes
                  exist, which result in damages for the welfare of human societies. Practical
                  examples are hurricanes/tycoons, earthquakes, pests etc. Some compare them
                  to negative externalities, which in economic accounts are not covered and
                  hence could be neglected as well (Obst et al., 2016).
                  2.3 Separate or Holistic Environmental Methodology?
                      At first glance an astonishing point seems that environmental accounting
                  is split in two separate parts, including separate methodologies, classifications


                  4  A difference to economic capital, like machinery, seems to be that the latter has a certain
                  limited service life after which it is useless.
                    A more detailed overview of what is covered in these categories is provided by table 2 in
                  5
                  Costanza et al., 2017, p. 7). A revised version V5.1 of the classification of ecosystem services has
                  been adopted recently (Haines-Young, R., et al. 2017), but the above mentioned three major
                  sections are kept.
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