“…The operator M imp,a is m-dissipative in L 2 ε,µ (Ω) if (1.7)-(1.8) hold true [16] (for the case of uniformly positive a(•), see [37]). Note that, if a(•) vanishes on a set of positive surface measure or is unbounded, the aforementioned interpretation of (1.6) does not necessarily lead to an mdissipative operator [16] (in the cases of degenerate or singular impedance coefficients a, other analytic interpretations of (1.6) are needed, see [45,3,16,51] and references therein).…”