Defining minimum runoff length allows for discriminating biocrusts and rainfall events

Abstract The runoff coefficient (RC) is widely used despite requiring to know the effective contributing area, which cannot be known a priori. In a previous work, we defined runoff length (RL), which is difficult to measure. This work aimed to define the minimum RL (mRL), a quantitative and easy proxy of RL, for use in a pilot study on biocrusts in the Tabernas Desert, Spain. We show that RC decreases according to a hyperbola when the contributing area increases, the independent variable being the length of the effective contributing area and its coefficient involving the effects of rainfall and surface features and antecedent conditions. We defined the mRL as the length of the effective contributing area making RC = 1, which is calculated regardless of the area. We studied mRL from three biocrust types and 1411 events clustered in seven categories. The mRL increased with rain volume and intensity, catchment area and slope, whereas plant cover and biocrust succession (with one exception) had a negative effect. Depending on the plot, mRL reached up 3.3–4.0 m on cyanobacterial biocrust, 2.2–7.5 m on the most widespread lichens, and 1.0–1.5 m on late-successional lichens. We discuss the relationships of mRL with other runoff-related parameters.

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Evaluation of catchment contributing areas and storm runoff in flat terrain subject to urbanisation

Hydrology and Earth System Sciences ◽

10.5194/hess-15-547-2011 ◽

2011 ◽

Vol 15 (2) ◽

pp. 547-559 ◽

Cited By ~ 17

Author(s):

O. V. Barron ◽

D. Pollock ◽

W. Dawes

Keyword(s):

Catchment Area ◽

River Flow ◽

Spatial Information ◽

Runoff Coefficient ◽

Rainfall Runoff ◽

Rainfall Events ◽

Analysis Technique ◽

Modelling Analysis ◽

Moisture Conditions ◽

The Impact

Abstract. Contributing Catchment Area Analysis (CCAA) is a spatial analysis technique developed and used for estimation of the hydrological connectivity of relatively flat catchments. It allows accounting for the effect of relief depressions on the catchment rainfall-runoff relationship which is not commonly considered in hydrological modelling. Analysis of distributed runoff was based on USDA runoff curves numbers (USDA, 1986), which utilised the spatial information on land cover and soil types, while CCAA was further developed to define catchment area contributing to river discharge under individual rainfall events. The method was applied to the Southern River catchment, Western Australia, showing that contributing catchment area varied from less than 20% to more than 60% of total catchment area under different rainfall and soil moisture conditions. Such variability was attributed to a compensating effect of relief depressions. CCAA was further applied to analyse the impact of urbanisation on the catchment rainfall-runoff relationship. It was demonstrated that in addition to an increase in runoff coefficient, urbanisation leads to expansion in the catchment area contributing to the river flow. This effect was more evident for the most frequent rainfall events, when an increase in contributing area was responsible for a 30–100% rise in predicted catchment runoff.

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PENGARUH FAKTOR-FAKTOR INTERNAL PERBANKAN TERHADAP NON PERFORMING FINANCING PADA BANK UMUM SYARIAH

Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen ◽

10.32477/jrm.v6i2.353 ◽

2019 ◽

Vol 6 (2) ◽

pp. 115-130

Author(s):

Eka Ambara Harci Putranta ◽

Lilik Ambarwati

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Capital Adequacy ◽

Annual Reports ◽

Regression Methods ◽

Capital Adequacy Ratio ◽

Negative Effect ◽

Independent Variable

The study aims to analyze the influence of internal banking factors in the form of: Capital Adequency Ratio (CAR), Financing to Deposit Ratio (FDR) and Total Assets (TA) to Non Performing Financing at Sharia Banks. This research method used multiple linear regression analysis with the help of SPSS 16.00 software which is used to see the influence between the independent variables in the form of Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR) and Total Assets (TA) to Non Performing Financing. The sample of this study was 3 Islamic Commercial Banks, so there were 36 annual reports obtained through purposive sampling, then analyzed using multiple linear regression methods. The results showed that based on the F Test, the independent variable had an effect on the NPF, indicated by the F value of 17,016 and significance of 0,000, overall the independent variable was able to explain the effect of 69.60%. While based on the partial t test, showed that CAR has a significant negative effect, Total assets have a significant positive effect with a significance value below 0.05 (5%). Meanwhile FDR does not affect NPF.

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The Impact of Competitive Quasi-Market on Service Delivery in Benue State University, Makurdi Nigeria

GIS Business ◽

10.26643/gis.v14i4.5120 ◽

2019 ◽

Vol 14 (4) ◽

pp. 85-98

Author(s):

Idoko Peter

Keyword(s):

Service Delivery ◽

A Priori ◽

Least Square ◽

Secondary Source ◽

State University ◽

Ordinary Least Square ◽

Negative Effect ◽

The Impact ◽

The Relationship

This research the impact of competitive quasi market on service delivery in Benue State University, Makurdi Nigeria. Both primary and secondary source of data and information were used for the study and questionnaire was used to extract information from the purposively selected respondents. The population for this study is one hundred and seventy three (173) administrative staff of Benue State University selected at random. The statistical tools employed was the classical ordinary least square (OLS) and the probability value of the estimates was used to tests hypotheses of the study. The result of the study indicates that a positive relationship exist between Competitive quasi marketing in Benue State University, Makurdi Nigeria (CQM) and Transparency in the service delivery (TRSP) and the relationship is statistically significant (p<0.05). Competitive quasi marketing (CQM) has a negative effect on Observe Competence in Benue State University, Makurdi Nigeria (OBCP) and the relationship is not statistically significant (p>0.05). Competitive quasi marketing (CQM) has a positive effect on Innovation in Benue State University, Makurdi Nigeria (INVO) and the relationship is statistically significant (p<0.05) and in line with a priori expectation. This means that a unit increases in Competitive quasi marketing (CQM) will result to a corresponding increase in innovation in Benue State University, Makurdi Nigeria (INVO) by a margin of 22.5%. It was concluded that government monopoly in the provision of certain types of services has greatly affected the quality of service experience in the institution. It was recommended among others that the stakeholders in the market has to be transparent so that the system will be productive to serve the society effectively

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PENGARUH GAYA KEPEMIMPINAN, MOTIVASI KERJA DAN KOMPETENSI TERHADAP KINERJA PEGAWAI PADA DINAS PEMBERDAYAAN MASYARAKAT DAN DESA PROVINSI SUMATERA BARAT

10.31219/osf.io/sqm5k ◽

2020 ◽

Author(s):

Mafral

Keyword(s):

Regression Analysis ◽

Leadership Style ◽

Work Motivation ◽

Employee Performance ◽

High Reliability ◽

Test Results ◽

Eligibility Criteria ◽

Validity Test ◽

Negative Effect ◽

Independent Variable

The independent independent variables in this study as many as 89 respondents are determined by using saturated samples. To know the influence of independent variable to dependent variable partially, used t test. While to know the effect of independent variable to dependent variable simultaneously, used F test. The assumption used in the validity test is if R-count> R-table item is declared valid. The R-arithmetic shown in the table above, from each item indicates that R-arithmetic> R- table so the item is declared valid. Based on the validity test of the instrument of Leadership Style, Work Motivation, and Competence on Employee Performance, all items are declared valid and reliability test results indicate that the instrument has high reliability. This means that the eligibility criteria of the Instrument of Leadership Style, Work Motivation, Competency and Employee Performance have met the criteria of good instrument requirements, that is valid and reliable. The result of regression analysis of Leadership Style obtained by tcount = 20,91 while ttable value = 1,988 tcount> ttable proved variable of Leadership Style influence to Employee Performance. Work Motivation regression analysis obtained tcount = 17.62 while the value ttable = 1.988 tcount> ttabel proven Motivational Work variables influence on Employee Performance. Regression analysis Competence obtained value tcount = - 06.85 while ttable =1.988 so thitung> ttable and proven variable Competence have a negative effect on Employee Performance.

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Determination of NPS Pollutant Unit Loads from Different Landuses

Sustainability ◽

10.3390/su13137193 ◽

2021 ◽

Vol 13 (13) ◽

pp. 7193

Author(s):

Jiyeon Choi ◽

Baekyung Park ◽

Jinsun Kim ◽

Soyoung Lee ◽

Jichul Ryu ◽

...

Keyword(s):

Environmental Changes ◽

Oxygen Demand ◽

Runoff Coefficient ◽

Forest Land ◽

Event Mean Concentration ◽

Rainfall Events ◽

Total Phosphorous ◽

Mean Concentration

This study aimed to estimate pollutant unit loads for different landuses and pollutants that reflected long-term runoff characteristics of nonpoint source (NPS) pollutants and recent environmental changes. During 2008–2014, 2026 rainfall events were monitored. The average values of antecedent dry days, total rainfall, rainfall intensity, rainfall duration, runoff duration, and runoff coefficient for each landuse were 3.8–5.9 d, 35.2–65.0 mm, 2.9–4.1 mm/h, 12.5–20.4 h, 12.4–27.9 h, and 0.24–0.45, respectively. Uplands (UL) exhibited high suspended solids (SS, 606.2 mg/L), total nitrogen (TN, 7.38 mg/L), and total phosphorous (TP, 2.27 mg/L) levels, whereas the runoff coefficient was high in the building sites (BS), with a high impervious surface ratio. The event mean concentration (EMC) for biological oxygen demand (BOD) was the highest in BS (8.0 mg/L), while the EMC was the highest in BS (in the rainfall range <10 mm) and UL and forest land (in the rainfall range >50 mm). The unit loads for BOD (1.49–17.76 kg/km2·d), TN (1.462–10.147 kg/km2·d), TP (0.094–1.435 kg/km2·d), and SS (15.20–327.70 kg/km2·d) were calculated. The findings can be used to manage NPS pollutants and watershed environments and implement relevant associated management systems.

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ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE DENGAN DIMODERASI GOOD CORPORATE GOVERNANCE

Jurnal Bisnis Terapan ◽

10.24123/jbt.v2i02.1625 ◽

2018 ◽

Vol 2 (02) ◽

pp. 211-234

Author(s):

Levi Martantina ◽

R. Soerjatno

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Board Of Directors ◽

Tax Avoidance ◽

Good Corporate Governance ◽

The Board Of Directors ◽

Negative Effect ◽

Independent Variable ◽

Corporate Social

This study aims to examine the effect of Corporate Social Responsibility on Tax Avoidance in which Good Corporate Governance is moderating variable. Corporate Social Responsibility is independent variable whereas dependent variable is Tax Avoidance. The result of testing the first hyphothesis found that Corporate Social Responsibility has a negative effect on Tax Avoidance. In other words, the company that does extensive disclosure, the company does not practice Tax Avoidance. The result of testing the second hypothesis found that the exixtence of Good Corporate Governance in the board of directors mediate the influence of Corporate Social Responsibility with Tax Avoidance. So that the existence of the board of directors is able to contribute in making extensive disclosure towards Corporate Social Responsibility and practice of Tax Avoidance.

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Post-fire management and recovery of a pine forest in Greece

Web Ecology ◽

10.5194/we-10-27-2010 ◽

2010 ◽

Vol 10 (1) ◽

pp. 27-31 ◽

Cited By ~ 1

Author(s):

I. Spanos ◽

Y. Raftoyannis ◽

P. Platis ◽

E. Xanthopoulou

Keyword(s):

Woody Plant ◽

Pinus Halepensis ◽

Plant Cover ◽

Woody Species ◽

Control Site ◽

Plant Composition ◽

Northern Greece ◽

Pine Regeneration ◽

Negative Effect ◽

Treatment Application

Abstract. The effects of management after fire in Pinus halepensis forests were assessed in northern Greece. Seeding, logging and building of log barriers were applied in burned sites and compared to a control site. Two years after treatment application, 70–80% of the ground in all sites was covered with vegetation. Seeding with herbaceous plants did not increase plant cover. Logging and building of log barriers negatively affected herbaceous species but increased woody species. During the first spring after fire, the highest numbers of P. halepensis seedlings were observed in the control site and the lowest number in the logged site. Logging and log barrier building had a negative effect on pine regeneration compared to control and seeding treatments. Woody plant composition was similar in control and seeding sites, with dominance of P. halepensis and Cistus species. A different pattern was observed in the logging and log-barrier sites with a low number of seeders and a high number of resprouter species.

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TATA KELOLA, KOMPENSASI CEO, KARAKTERISTIK CEO, ACCOUNTING IRREGULARITIES DAN TAX AGGRESSIVENESS

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v6i2.5451 ◽

2019 ◽

Vol 6 (2) ◽

pp. 285

Author(s):

Ririn Juliawaty ◽

Christina Dwi Astuti

Keyword(s):

Corporate Governance ◽

Ceo Compensation ◽

Stock Exchange ◽

Secondary Data ◽

Analysis Model ◽

Tax Aggressiveness ◽

Ceo Tenure ◽

Negative Effect ◽

Independent Variable ◽

Positive Effect

The purpose of this research is to examine the effect of corporate governance, CEO characteristic, CEO compensation, and accounting irregularities on tax aggressiveness. The dependent variable in this research is tax aggressiveness, while the independent variable in this research are corporate governance, characteristic CEO and CEO compensation.This study used secondary data with entire population manufacture companies listed at the Indonesia Stock Exchange (BEI) for 2015 -2017. The research sample are consists of 37 companies. The sampling method used to determine the sample is purposive sampling. The analysis model used in this research is multiple regression of panel data.Based on analytical results concluded that independent director have a significant and negative effect on tax aggressiveness while accounting irregularities has a significant and positive effect on tax aggressiveness. The board size, CEO compensation, age, and CEO tenure have no significant effect on tax aggressiveness.

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PENGARUH PEMERIKSAAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN DI INDONESIA

Jurnal Pajak dan Keuangan Negara (PKN) ◽

10.31092/jpkn.v1i1.607 ◽

2019 ◽

Vol 1 (1) ◽

pp. 21

Author(s):

Arif Nugrahanto ◽

Soupani Andri Nasution

Keyword(s):

Interaction Coefficient ◽

P Value ◽

Difference In Differences ◽

Audit Risk ◽

Dummy Variable ◽

Directorate General ◽

Negative Effect ◽

Independent Variable ◽

The Difference ◽

Positive Effect

Several studies related to the effect of audits on taxpayer compliance provide different conclusions. Bergman and Nevarez (2006) find the fact that tax audits negatively affect compliance. In contrast, Gemmel and Ratto (2012) concluded that the audit had a negative effect on the group of taxpayers who obeyed, and at the same time had a positive effect on the group of taxpayers who did not comply. Given the different conclusions, the researcher is interested in testing in the Indonesian context by using the SIDJP data from the Directorate General of Tax for the period 2009-2013.The difference-in-differences approach model implemented in this study adopts Norman Gemmell and Marissa Ratto (2012). The dependent variable is income tax while the independent variable is the dummy variable for group, time and type of audits. Regression results show that the interaction coefficient between the dummy group variable and the time dummy variable which is the difference-in-differences coefficient, has a p-value that is statistically insignificant to reject null hypothesis. It tells that there is no difference in the level of compliance between the audited (corporate) taxpayer and non-audited (corporate) taxpayers. No impact on the level of compliance of taxpayers may come from several reasons, including the small coverage of the tax audits, the existence of the bomb crater effect, and the results of the type of updating audit risk.

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Pengaruh ukuran perusahaan dan leverage terhadap nilai perusahaan dengan profitabilitas sebagai variabel moderasi

Jurnal Riset Mahasiswa Akuntansi ◽

10.21067/jrma.v8i2.5232 ◽

2021 ◽

Vol 8 (2) ◽

Author(s):

Siwi Nur Khotimah ◽

Rita Indah Mustikowati ◽

Ati Retna Sari

Keyword(s):

Business Strategy ◽

Firm Value ◽

Sampling Method ◽

Stock Exchange ◽

Company Size ◽

Company Value ◽

Property Companies ◽

Negative Effect ◽

Independent Variable ◽

A Company

This study aims to examine and explain the effect of company size and leverage on firm value with profitability as a moderating variable in Real Estate and Property companies listed on the Indonesia Stock Exchange in the period 2016-2018. This type of research is explanatory research, testing classical assumptions, and analyzed using a moderated regression analysis, and using the t test. The number of samples is 32 companies, and the sampling method used is purposive sampling. This research variable consists of company size and leverage as an independent variable, company value as the dependent variable, and profitability as a moderating variable. The analysis showed that partially company size and leverage had no significant effect on firm value, profitability had a negative effect on firm value and profitability weakened the effect of company size on firm value and profitability strengthened the effect of leverage on firm value. In this study, it can provide implications for a company to consider factors of company size, leverage, and profitability, and can also be used as a reference by other companies in business strategy, understand aspects of the industry they are involved in, and pay more attention to the development of the environment that can affect the company's business so that it can increase the value of the company.

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