Biospheric Accounting or at least Environmental Accounting:   A good
subject and  I am thinking about it. Accounting is diabolical. Giving
account of someone or something. Corporate accounting. Forensic
accounting. Public
accounting. Government accounting. In general, accountants *compile,
analyze, verify and prepare financial records for their department or
organization as a whole*, according to the Bureau of Labor Statistics
(BLS). In layman's terms, they work with financial documents to ensure
lawful, efficient and compliant business practices.  Accounts are concerned
with the assets.Liabilities.Expenses.Income (Revenue)Equity.  *Golden Rules
of Accounting *1) Rule One. "Debit what comes in - credit what goes out."
This legislation applies to existing accounts. ...2) Rule Two. "Credit the
giver and Debit the Receiver." It is a rule for personal accounts. ... 3)
Rule Three. "Credit all income and debit all expenses."
2        The biosphere is *made up of the parts of Earth where life
exists—all ecosystems*. The biosphere extends from the deepest root systems
of trees, to the dark environments of ocean trenches, to lush rainforests,
high mountaintops, and transition zones like this one, where ocean and
terrestrial ecosystems meet. The large biosphere is divided into large
parts of biomes. Scientists classified biomes into five different
types: *tundra,
grassland, forests, deserts, and aquatic biomes*. Our Father of Nation, Mahatma
Gandhi has rightly said “Earth has everything to meet human needs but
not its greed.” If we want to save this unique living planet, then we have
to control our greed and change our lifestyle and behaviour
patterns.".  Biosphere
has three basic components. These are (A) abiotic (physical and inorganic)
components; (B) biotic (organic) components and (C) energy components. Let
us discuss these three components in detail.

*(A) Abiotic Components: *These components broadly consist of all
non-living elements
which are essential for the survival of all living organisms. These are (i)
lithosphere (solid part of the earth crust), (ii) atmosphere and (iii)
hydrosphere.
Mineral nutrients, certain gases and water are the three basics requirements
of organic life. Soils and sediments constitute the chief reservoir of
mineral nutrients. Atmosphere constitutes the chief reservoir of gases
essential
for organic life. Ocean constitutes the chief reservoir of liquid water. where
all these three reservoirs intermingle and that area becomes the most

fertile area for organic life. The upper layer of the soil and shallow
parts of the ocean constitute the most important areas, box sustaining
organic life. The upper layer of soil, permits easy penetration of gases
and percolation of moisture, while shallow parts of oceans, allow
penetration of sunlight, intermingling of dissolved gases and nutrients
from land surface and ocean bottoms.

*(B) Biotic Components: *Plants, animals and human beings including
microorganisms constitute the three biotic components of the environment.
In a way these can be called as the three subsystems. *(i) Plants: *Plants
are most important among biotic components. They are the only primary
producers as they produce their own food through the process of photo
synthesis and hence are called autotrophs. Not only plants alone produce
all kinds of organic matter but also help in

cycling and recycling of organic matters and nutrients. Thus, plants are the
major source of food as well as energy for all organisms.

*(ii) Animals: *While plants are the primary producers, the animals
are the main
consumers. Therefore, animals are heterotrophs. There are three main
functions of animals: (i) to use organic matter made available byplants as
food. (ii) to transform the food into energy and (iii) to utilise the
energy for growth and development.

*(iii) Micro-organisms: *These consist of a variety of micro-bacteria,
fungi etc.
Their numbers are unlimited and are popularly known as decomposers. As the
name suggest, these organisms decompose the dead plants and animals and
other organic matters. It is through this process they obtain their food.
Through this process of decomposition, they differentiate and separate the
complex organic matter, so that the same could be put to re-use by the
primary producers i.e., the plants.

*(C) Energy: *This is the third and vital component of the biosphere
without which life could not have been possible on this planet. It is
essential for generation and reproduction of all biological life on this
planet. All organisms in thebiosphere are like machines which use energy to
work and also to convert one form of energy into another. But do you know
the source of such energy required for the functioning of the biosphere?
Sun is the major source of energy without which we can not think about the
existence of the biosphere

3      *The System of Environmental Economic Accounting*

As the agreed-upon international standard for natural capital accounting,
the System of Environmental Economic Accounts (SEEA) provides a common
framework for organising and presenting statistics on the environment and
its relationship with the economy. Placing environmental statistics into an
accounting framework dramatically increases their usefulness for policy,
enabling international comparability, replication over time and
straightforward integration with existing national accounts.

The SEEA fills an important gap in official statistics. Mainline economic
indicators like Gross Domestic Product (GDP) provide important information
about the state of the economy but omit the crucial role of nature. For
example, if a country cut down all its forests in a single year, this would
increase GDP in the short term, thanks to increased timber production.
However, such a move would be catastrophic for the country’s natural
wealth, destroying the forest sector’s long-term viability and leading to
irreversible environmental damage and massive long-term social costs. By
integrating environmental assets and services with data on economic and
other human activity, the SEEA expands the perspective and puts nature on
an equal footing in decisions about economic development.

While statistical offices usually play a lead role in integrating data into
the accounting framework, the process involves intensive collaboration
across government ministries to prioritise accounts to be developed, bring
together data from different sources and mobilise needed expertise. In
fact, one of the great benefits of developing environmental economic
accounts is the breaking down of data silos, closer interaction between
users and producers of the accounts and greater coordination within
governments. Depending on the institutional arrangement in countries,
different agencies may play different roles. Nevertheless, the need for
coordination and collaboration is at the centre of the accounts’
compilation and mainstreaming in the decision-making process.

4       Thus economic accounting and SEEA are totally diversified
accountings. Hence how economics can be shut down and statistics alone
cared for?. Mahatma Gandhi words alone can be adopted   KR IRS 8123



On Sat, 7 Jan 2023 at 17:49, Markendeya Yeddanapudi <
[email protected]> wrote:

>
>
> --
> *Mar*Fighting Antibiosis
>
>
>
> Economics has taken over as the main or only path of life of almost 99% of
> the human population. And economic activity automatically means destroying
> nature, poisoning the land, water and air and causing the extinction of
> many species. God intended the green cover, the flora and the fauna, to
> exhale symbiotic smell messages of rapture to be inhaled by the organisms
> so that air becomes inspiration. But when the organisms inhale poisoned air
> and exhale smell messages of distress and depression, symbiosis gets driven
> away by antibiosis.
>
> Today economics has become the synonym of antibiosis. Every human society
> is taken over by the hysteria of economics governed by antibiosis, which is
> actually hijacked by the manufacturers of weapons. War planning is actually
> economic planning, directed by the manufacturers of weapons. The madness it
> is rumoured has extended to pandemic planning by some crooks in the
> pharmacy industry.
>
> And there is the mad proposal to block sunlight, undo photosynthesis
> itself! I do not know what happened to the mad proposal to extend the
> daylight by huge mirror satellites in space, undoing the present scheme of
> God.
>
> After all we are floating on lava, as the Lithosphere is just the frail
> cover for the boiling lava (the Asthenosphere), just a few kilometers
> below. We do not know whether our activities trigger gigantic earth quakes
> (even a new plate tectonic),creating slight change in the revolution of
> earth, undoing the present latitudes-the Equator, the tropic of Cancer and
> the tropic of Capricorn, the design of seasons,rainfall,temperature,the
> flora and the fauna. The PhD hunters of our Universities have already the
> new euphemism climate change for climate tampering.
>
>  Now we know that there are thousands of mountain size rocks, Asteroids
> and meteors, on the path of earth, but just missing to hit the earth. A
> slight nudge by some mad experiment, may undo the magnetic balance.
>
> It is time jobs and employments are designed for reviving the symbiosis of
> nature and reduce the stranglehold of antibiosis. We do not know,how many
> more wars are being plotted by the weapon manufacturers, who finance
> elections, agitations and planned animosities.
>
> We have damaged the environment so much; there is gigantic work to tend to
> the sick planet. Today when a job is created, a continuing work must be
> created, that work which must coordinate with the work in other jobs. That
> new job must actually increase ultimately the profit as shown by the Profit
> and Loss Account. This very accounting conceals the basic fact, that the so
> called profit is actually the destruction perpetrated on nature. Economic
> prosperity today is based on the continuing destruction of nature.
>
> The very paradigm of accountancy must be changed into Biospheric
> Accounting or at least Environmental Accounting, to undo the present
> foundation of antibiosis in accounting. Let us hope that that there is at
> least one university in the world that takes to fighting the antibiosis and
> fights for the revival of symbiosis in nature.
>
> YM
>

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