bluuebunny/crossref_metadata_2025 huggingface dataset:
Planejamento Tributário
Authors: De Campos Prado Motta Luciano
Published: July 2020

Este trabalho objetiva analisar como o CARF tem julgado os planejamentos tributários relacionados com a licença de uso de imagem, e, nesse sentido, buscar responder se há alguma segurança jurídica para esse modal de estruturação. Tem-se como ponto de partida o exame de alguns elementos essenciais atinentes ao contrato de licença do uso de imagem para, em seguida, verificar as suas formas de exploração. Na sequência, estudam-se os dois últimos casos de grande repercussão, Conca e Cuca, tendo em vista servirem como recente orientação jurisprudencial, mas sem se olvidar de outros pretéritos. A conclusão a que se chega é que as decisões são teratológicas, desprovidas de fundamentos basilares, o que sobreleva a insegurança jurídica que já advém da legislação tributária.
Normatização do Conceito Contábil de Receita no Direito Tributário
Authors: Nascimento Luniza Carvalho
Published: July 2020

Este artigo objetiva propor a incorporação pelo Direito Tributário do conceito contábil de receita. Esta além de ser hipótese de incidência de contribuições que financiam a seguridade social, é ponto de partida para a tributação do IR e da CSLL. Não obstante sua importância no Sistema Tributário, este instituto sempre foi negligenciado pelo legislador ordinário que, em nome da arrecadação, subverte a sua natureza essencial. Assim, baseado em uma análise das exigências constitucionais à escolha de hipóteses de incidência, em atenção especial à capacidade contributiva e à inserção da linguagem contábil no ordenamento jurídico, realizou-se cotejo entre os conceitos legal e contábil tendo como parâmetro o conceito já delimitado pela Suprema Corte Brasileira. Diante da maior correspondência entre o conceito contábil e o constitucional, em face do legal, propõe-se, ao final, a normatização do signo contábil, sempre em atenção aos limites constitucionais impostos ao poder tributário.
Sistema Tributário Constitucional e os Crimes Fiscais
Authors: Safar Aziz Antônio Nacle , Daniel de Moura Fonseca Fernando
Published: July 2020

Neste trabalho, foram desenvolvidas reflexões acerca dos crimes fiscais, da perspectiva das balizas estruturantes do Sistema Constitucional Tributário. Buscou-se abordar aspectos legislativos e jurisprudenciais pertinentes, culminando, ao final, em conclusões consideradas relevantes para o objetivo de manter a estabilidade na forma de operação do Sistema Tributário e o equilíbrio na relação jurídica havida entre Fisco e contribuinte. Buscou-se criticar a normalização da imputação de condutas delituosas a contribuintes com objetivo arrecadatório. Por fim, cotejando as considerações desenvolvidas ao longo do trabalho, sustentou-se a impossibilidade da persecução penal contra indivíduo que ostente regularidade fiscal, bem como a inexistência de crime em relação a fatos regular e espontaneamente denunciados.
Criptomoedas e o Sistema Tributário do Século XXI
Authors: Zilveti Fernando Aurelio , Nocetti Daniel Azevedo
Published: July 2020

As criptomoedas e o blockchain ganharam relevância no cenário econômico, em função do crescimento das operações envolvendo esse meio de pagamento, patrimônio, ativo mobiliário, ou outra designação que lhe caiba. Como resultado desse crescimento, surgiram uma série de incertezas no mundo jurídico acerca de sua legalidade, classificação jurídica e tributação, que serão abordadas neste artigo.
Pandemia e Indagações Tributárias
Authors: Mariz de Oliveira Ricardo
Published: July 2020

Este é um trabalho destinado a apresentar breves considerações sobre algumas questões tributárias que podem surgir no período da pandemia do coronavírus.
Federalismo e Concurso de Preferência
Authors: Sabetzki Boeing Ana Paula
Published: July 2020

O problema que será analisado neste artigo é o seguinte: o concurso de preferência entre pessoas de direito público interno na cobrança judicial da dívida ativa (parágrafo único do art. 187 do CTN) é compatível com o princípio federativo estabelecido pela Constituição Federal de 1988? Para tanto, será analisada a discussão que existia no meio jurídico nacional antes da edição da Súmula 563 do STF (1976), os precedentes do STF que levaram à edição daquele enunciado, as características do regime federativo estabelecido pela Emenda Constitucional n. 1/1969 e pela Constituição de 1988, a doutrina – atual e também a contemporânea à Constituição de 1969 – acerca da constitucionalidade do concurso de preferência. A conclusão é no sentido de que as normas que o estabelecem não foram recepcionadas pela Carta de 1988.
Tributação do Valor Justo de Ativos na Devolução do Capital Social
Authors: Daniel Neto Carlos Augusto , Maldonado Mendonça Kraljevic Maria Carolina
Published: July 2020

A partir da publicação da Lei n. 11.638/2007, a contabilidade brasileira sofreu grandes modificações para se adaptar aos padrões internacionais, dentre as quais se destaca a possibilidade de avaliação a valor justo de determinados ativos. Tais modificações, entretanto, não podem resultar em tributação de ganho presumido e não realizado, como pretende a Receita Federal do Brasil na Solução de Consulta n. 415/2017. Assim, o § 1º do art. 13 da Lei n. 12.973/2014, que determina a tributação do ganho decorrente da avaliação a valor justo na medida em que o ativo seja realizado, deve ser interpretado de forma a preservar a opção fiscal do art. 22 da Lei n. 9.249/1995, bem como em consonância com os princípios constitucionais tributários e o art. 43 do CTN.
Critério Espacial da Regra-Matriz do ISSQN
Authors: Heluy Mariana Costa , Andrade Cynthia Esteves de
Published: July 2020

O presente trabalho pretende analisar o critério espacial da hipótese de incidência do Imposto sobre Serviços de Qualquer Natureza – ISSQN, buscando entendê-lo sob a ótica da doutrina de Paulo de Barros Carvalho. Pretende-se verificar os parâmetros do critério espacial da hipótese de incidência da norma tributária, identificando, a partir do fato jurídico escolhido, inicialmente, os critérios material, temporal e espacial do ISS, com ênfase neste último. Em seguida, analisar-se-á o referido tributo à luz do princípio da territorialidade e do âmbito de vigência territorial da norma para enfrentar o problema da possível inconstitucionalidade na cobrança do ISS pelo município onde se encontra a sede da empresa geradora do tributo, quando o serviço foi realizado em município diverso, trazendo posições jurisprudenciais relevantes para o caso.
Scale without Mass
Authors: Ocampo Andrés Felipe Ramírez
Published: July 2020

This paper contains an overview of the currently existing guidelines on permanent establishments as set forth in the Commentary to the OECD Model Tax Convention on Income and on Capital and their applicability to the digital economy. These insights are used to compare current OECD standards with the Proposal for a council directive laying down rules relating to the corporate taxation of a significant digital presence (2018/0072 (CNS)) issued in March 2018, for discussion in the context of the European Union. The conclusion analyses the applicability and effects of these considerations for developing countries.
Globalização do Sistema de Fiscalização Tributária e seus Impactos nos Direitos Fundamentais dos Contribuintes
Authors: Cardoso Eduardo Monteiro
Published: July 2020

Tão importante quanto a instituição de determinada obrigação tributária é verificar seu cumprimento. De nada adiantaria a existência do dever legal de pagar diversos tributos se o Estado não fosse provido de meios para saber se o contribuinte agiu em conformidade com a norma jurídica tributária. O modelo que o Estado utiliza para verificar o cumprimento da obrigação tributária vem passando por mudanças estruturais profundas, em compatibilidade com a redução de barreiras artificiais dos tempos atuais. O presente trabalho tem como objetivo analisar tais alterações, derivadas das diversas novas formas de relacionamento entre diversos Estados nacionais, focando, principalmente, em verificar se e de que modo tais mudanças restringem ou violam os direitos fundamentais dos contribuintes assegurados pelo Sistema Constitucional Tributário instituído pela Carta da República de 1998.
The Concept of Modernization of the Ottoman Empire in the XVIII century
Authors: Chalyi A.
Published: July 2020

Article examines views and current conceptions of theory of modernization applied to the so called “Eastern societies” and more to the Ottoman Empire as the most prominent non-European political actor and one of few states that survives the domination of the “West” during XIX century. Due to its origins in 1960’s, theory of modernization encompassed wide and numerous ideas, theories and concepts in desperate attempt to clarify, how backward and generally weak, comparing to its Eastern neighbors-rivals European civilization (mainly Western European) became economically and so force politically stronger and suddenly turned the tables, enslaved almost all the world for century. Europeans created new or renovate old institutions (frequently in spite of themselves) to became fitter than their competitors in worldwide struggle for wealth, both political and economic. Theory of modernization tries to explain when, how and by whom these changes were incentivized. It took a few decades to create various and rarely views depends on scholar’s scientific methodology and research methods, ideological preferences and ethnicity. Simultaneously, such European-based theories were applied to the non-Western societies due to find out the reasons of their second-rate positions, which appeared obvious to anyone in the last quarter of the XIX century. Author tries to apply a methodic instrument given by theory of modernization to analyze the process of reforms in XVIII century Ottoman Empire and what their efforts in political, economical and moreover mental spheres lead them into a trap of vicious circle of reform. The main question, were the innovations, provided by Ottomans a simple westernization (in the meaning of mindless compilation of European-created institutions) or in was straight purpose to emulate “Western” societies – to become stronger and sufficient, using their own resource and methods.
Early Intellectual Institutions of the Scientific and Academic Phase of the Czech National Revival
Authors: Bevzyuk Y. , Tabanyukhova O.
Published: July 2020

The article deals with the process of formation of the Czech national identity, a distinctive phenomenon that has combined ethnic originality and the common flow of formation of European nations. As a large-scale European phenomenon of the period of formation of nations, this process was a multifaceted and multilayered social movement. The latter defined not only the cultural, social and political conditions of the modern nations and states, but also their national ideas, which have continued shaping the real content of the modern European history. As a matter of fact, the formation of the modern quality of the Czech society largely depended on educational intellectual societies, scientific and educational institutions and public organisations that generated the elements of intellectualisation of the public, formed an independent personality, promoted the cultivation of a civic duty. In general, the activities of early academic institutions were not just a changing subject in the political complex of the imperial cultural architecture. Early Czech patriotic institutions served as catalysts for the process of modernisation of national consciousness. At the same time, they remained Zemsky institutions with a small readership, and, of course, in some way, this reduced the intensity of the national process. Taking into account the linguistic basis of the formation of the scientific and patriotic Czech institutions, the fact, that all of them have gained experience of public education, should be emphasized; the process of spiritual institutionalisation of the "third state" was initiated, the linguistic ideologeme of the Czech National Revival grew stronger and later became part of political programmes of future national Czech parties.
Deportation of Ukrainians from Ethnic Areas in Poland and Contemplation of the International Community in 1944-1946
Authors: Liubchyk I.
Published: July 2020

In the article, the author attempts to consider the nature of contemplation of the international community on the deportation of Ukrainians from ethnic lands in Poland during 1944-1946. The author implements this task through archival documentation, which to some extent justifies extensive quotations. Today, the subject of post-war resettlement for Ukrainians and Poles is ambiguous, both in interpretation and in the politics of memory. The deportation of Ukrainians of the borderlands is a conflict of the historical memory of both peoples: Ukrainians want to remember the history which Poles prefer to forget. We learn about the terrible conditions of social adaptation of Polish deportees in the USSR from the epistolary of deportees, which they had been sending abroad in hope that relatives would read the letters. However, the Ministry of Internal Affairs of the USSR had been intercepting those letters. In this sense, a conscious part of the local intelligentsia of the region was aware of the passive position of international politicians and the public on the unjustified eviction of autochthonous Ukrainians, but sincerely sought and expected its help. The analysis of The Open Letter of Ukrainians living behind the Curzon line entitled “To the whole civilized world” written in October 1945 convincingly evidences it. Losing hope of voluntary eviction, this letter was a kind of mouthpiece of Ukrainians in the region to the international community, hoping to be heard and supported. The author concludes that the international community did not live up to the hopes and expectations of Ukrainians who found themselves in a “war after war” and gradually lost their native lands, where they were indigenous.

The deportation of 1944-1946, the local population from Lemkovschina, became a tragic ethno-political experiment of the USSR and Poland, which Lemkos had to survive in modern times.
Bisfosfonatos e a osseointegração
Authors: Fernandes Samuel Lucas , Souza Bárbara Morais de , Sousa Crislaine Ribeiro de , Gonçalves Júnior Ubiratan , Carrijo Mônica Oliveira , Tieghi Neto Victor , Menezes Pedro Rafael , Moretto Marcelo Juliano
Published: July 2020

Os bisfosfonatos são um grupo de drogas comumente prescritos para tratar pacientes portadores de doenças ósseas metabólicas e oncológicas. E casos de osteonecrose em mandíbula são descritos, relatando essa patologia em indivíduos usuários de bisfosfonatos após procedimentos de cirurgia oral, incluindo a colocação de implantes dentários. Esta revisão tem como objetivo dar um norte ao clínico sobre a atual perspectiva da relação entre bisfosfonatos e implantes dentários. Para tal, toma por base estudos e relatos de casos clínicos realizados em seres humanos, a fim de avaliar se pacientes em terapia com bisfosfonatos ou que já se submeteram a ela são candidatos a receberem implantes dentários, bem como se forem submetidos, qual o grau de risco de desenvolver osteonecrose de mandíbula. A literatura atual mostra um índice de sucesso considerável dentre os pacientes usuários de bisfosfonatos e que receberam implantes dentários, entretanto é importante que o cirurgião dentista tome algumas precauções e alerte o paciente sobre os riscos da perda do implante e da necrose dos maxilares em função do procedimento executado.
Levantamento de membrana sinusal com instalação imediata do implante
Authors: Araujo Felipe Moura , Pedrosa Rafael Lucas de Oliveira , Ghiraldini Bruna , Bezerra Fabio Jose Barbosa
Published: July 2020

Este estudo tem por finalidade relatar um caso clínico em que a paciente foi submetida a reabilitação com implantes dentários na região posterior de maxila. Para o planejamento do caso, foi feito a anamnese, exames clínicos e imagiológico, que permitiu avaliar o remanescente e o tipo ósseo, fatores determinantes para o sucesso do implante. Foi observada a ausência de osso suficiente para o procedimento, com isso, após estudos e planejamento, optou-se por realizar enxertia óssea e, no mesmo momento cirúrgico, a instalação do implante dentário Strong SW® da S.I.N. Implant System. Tanto o implante escolhido como a técnica para enxerto ósseo foram escolhidos de forma a favorecerem a estabilidade primária do implante, precursor de maior sucesso na osteointegração.
Optimal Selection of Portfolio in Nigerian Stock Exchange using Dynamic Programming
Authors: Umar MM
Published: July 2020

Investment in various types of assets is an exciting choice of most successful business entrepreneurs. Investors have no option than to make a holistic decision regarding the position of their wealth within the context of the portfolio. In this paper, a Dynamic Programming (DP) algorithm and Modern Portfolio Theory (MPT) were used to determine the optimal returns of investments and the risks involved. Also, the correlation between expected returns and risk of investments were analyzed. Data of four securities were collected from the Nigeria Stock Exchange, Yola, for the sample period of 2016. Dynamic programming was found to be a more efficient algorithm for determining how much to invest in each investment portfolio. Through the analysis of the investments, OANDO PLC and Nigeria Breweries were respectively selected with high optimal returns of N426000. That is, investing N5 million in OANDO PLC yields a return of N269000 and N4 million in Nigeria Breweries yields N160000. One observation about these investments is that they all have a high risk of investment.
Model Survei Cerdas Lalu Lintas Harian Rata-Rata (ADT) untuk Perencanaan dan Pemantauan Perkerasan
Authors: Limantara Arthur Daniel , Surjosuseno Tjahjaning Tingastuti , Subiyanto Bambang , Nursandah Fauzie , Sudarmanto Hery Lilik , Mudjanarko Sri Wiwoho
Published: July 2020

Survey volume of daily traffic for the planning and supervision of pavement road manually requires effort, time and cost is not cheap. Besides that, accuracy, and speed in getting the data are not timely, especially as real-time data. This study aims to get an intelligent survey model that will function to get daily traffic volume data automatically and in real-time, as well as its processing. The methodology used is to model the survey process by utilizing smart devices, microcontrollers, sensors, and the internet of things, as well as cloud and client-server programming. The survey process model can be divided into two parts, namely part one whose task is to collect vehicle data and part two to collect the axle load of each vehicle, then the data will be sent through an access point to the cloud, cloud data is taken from the access point at the data processing center on the server computer to done processing. The model generating information volume data traffic at speeds up to 67.4 Mbps, to accurately the data 98%, and the real-time and the results of data processing can be used as surveillance of pavement age.
Impact of training on practical skills of Iraqi health providers towards integrated management of neonate and child health - a multicentre cross- sectional study
Authors: Al-Samarrai Mustafa Ali Mustafa , Ali Jadoo Saad Ahmed
Published: July 2020

Background: This study aims to assess the mandatory practical skills of caregivers towards the implementation of the Integrated Management of Neonatal and Childhood Illness (IMNCI) strategy in primary health care (PHC) centers of Salah al-Din governorate in Iraq.

Methods: A cross-sectional comparative study was conducted from January to May 2014. An equal sample of 42 trained and 42 non-trained caregivers who are working in 20 PHC centers in Tikrit city and other districts of Salah al-Din governorate of Iraq were included. The study tool was a semi-structured questionnaire with 20 questions covering different required practical skills that caregivers should have. The total score was 100 and in a range of 4- 6 points for each question. An independent sample t-test was used to compare the means of numerical variables.

Results: The mean age of total respondents were (33.18 ± 5.82Years), and the vast majority (63, 75.0%) were females. More than two-third (58, 69.0%) were paramedical compared to 26 (31.0%), who were doctors. Trained caregivers had statistically significant better practice (73.48 ± 13.46) compared to non- trained caregivers (63.95 ± 17.44). Trained doctors had statistically significant better practice (88.15 ± 2.70) compared to trained paramedical staff (66.90 ± 10.84). Trained caregivers from Tikrit city had statistically significantly better practice (80.26 ± 7.38) compared to trained caregivers from districts (67.89± 14.85). The highest proportion (97.5%) of trained caregivers felt the child for fever or body hotness appropriately, and the lowest proportion (59.5%) of them recorded age, height, and weight correctly.

Conclusion: This study showed that training has a positive influence on the implementation of IMNCI interventions. IMNCI-trained caregivers were more likely to correctly classify illnesses than non-trained caregivers.
ANALISIS PENGARUH PENDIDIKAN DAN PELATIHAN TERHADAP PENINGKATAN PRODUKTIVITAS KARYAWAN PADA PT. RODAMAS MAKASSAR.
Authors: Bakri Muhammad
Published: July 2020

Penelitian ini bertujuan Untuk mengetahui langkah-langkah pengembangan karyawan yang dilakukan manajemen PT. Rodamas Makassar dan pengaruh pendidikan dan pelatihan terhadap produktivitas karyawan. Metode analisis yang digunakan dalam penelitian ini adalah metode analisis kuantitatif yang digunakan untuk membandingkan jumlah output dan jumlah input dari perusahaan Hasil penelitian menunjukkan bahwa Produktivitas kerja karyawan PT. Rodamas Makassar  diukur berdasarkan prosentase penyelesaian pekerjaan, di mana sejak tahun 2013 sampai tahun 2017 mengalami peningkatan, yaitu pada tahun 2013 sebesar 83 %, tahun 2014 sebesar 84 %, tahun 2015 sebesar 87 %, tahun 2016 sebesar 88 % dan pada tahun 2017 sebesar 92 % dan Analisis pengaruh pendidikan dan pelatihan terhadap peningkatan produktivitas kerja menghasilkan angka 3,57, yang berarti jika jumlah karyawan PT. Rodamas Makassar yang mengikuti diklat ditingkatkan atau untuk setiap satu orang, maka produktivitas kerja akan meningkat sebesar 3,57 %. Sementara hasil analisis koefisien korelasi menunjukkan angka 0,98, yang berarti bahwa antara pendidikan dan pelatihan  dengan produktivitas kerja mempunyai hubungan yang kuat atau positif dan searah, sehingga salah satu variabel naik turun akan diikuti dengan kenaikan dan penurunan variabel lainnya, dan untuk koefisien determinasinya menunjukkan  hasil bahwa 94 % pendidikan dan pelatihan mempengaruhi peningkatan produktivitas kerja karyawan.
How Credibility Endorser Strengthen Brand Equity: Case Study in Shoppe Consumers
Authors: Rohmawati Siti Nur Laily
Published: July 2020

The background of this study is the difference in research results, wherein the research conducted by Dewi (2017) where endorser credibility does not affect brand equity. While Spry (2011) and Sondakh (2015) endorser credibility have a significant effect on brand equity.

This study aims to analyze the effect of endorser credibility on brand equity. The research sample is Post Millennial Shopee consumers with 100 respondents. The sampling technique uses probability sampling. Data processing and hypothesis testing using path analysis.

The results showed that Endorser credibility affected brand credibility. Endorser credibility affects brand. Brand credibility affects brand equity, and Brand credibility mediates endorser credibility towards Brand equity.
An approach to a practical optimization of reliability centered maintenance. Case study: power transformer in hydro power plant
Authors: Martinez-Monseco Francisco Javier
Published: July 2020

Any industrial organization has to analyse the maintenance strategy that it is applying to ensure the maximum efficiency of the system. This includes to define the maintenance policy, a well-analysed maintenance plan, and correct maintenance management and operational procedures. The maintenance department in most industrial organizations has to be continuously justifying the costs associated with their activities to avoid the continuous cuts requested by management based on the economic business plan for asset management. This paper presents the bases of the reliability centered maintenance and describes a practical case referring to a critical electrical equipment of an electrical system, such as the power transformer of a hydroelectric power plant. The power transformer in a hydroelectric power plant constitutes a fundamental electrical equipment because a failure in its operation can generate a long lasting unavailability of the system in the electrical generation with the consequent losses associated to the business.

 
Increasing performance of footwear stitching line by installation of auto-trim stitching machines
Authors: Kalwar Muhammad Ahmed , Khan Muhammad Ali
Published: July 2020

Industries need to innovate their processes and machines on the advent of new technology in the market especially when there is the matter of line performance, cost and process efficiency. Stitching in the footwear is considered as the bottleneck of the production because of the variability of operations in the different articles (shoes). In this regard, such operations which remains constant (i.e. thread cutting after the stitching operation is complete on the specific footwear component) are required to be automated so that the time and cost can be saved. In the case company, stitching machines don`t cut the thread automatically after the completion of operation on the shoe component. On the same time, such stitching machines are available in the market which cut the thread automatically when the operation is completed. Before, purchasing those machines, it was needed to prepare the feasibility of the investment and its impact on the performance, cost effectiveness and overall line efficiency. One of the latest machines was brought for trial in the case company and the stitching operations were performed on both machines (existing and new machine) so that the difference in the performance can be calculated. Time of the performed operation was recorded by the help of stopwatch, amperes of the motors of existing machines were checked by the help of ampere meter. The data was put into MS excel and various formulae were applied in the spreadsheet to prepare the feasibility. It was concluded that after the installation of 10 post bed single needle stitching machines and 2 post bed double needle stitching machines, the production will increase by 61 pairs/day; the line efficiency will increase by 12% and Rs.8/pair will be saved.
Sensitivity of age of air trends to the derivation method for non-linear increasing inert SF6
Authors: Fritsch Frauke , Garny Hella , Engel Andreas , Bönisch Harald , Eichinger Roland
Published: July 2020

Abstract. Mean age of air (AoA) is a diagnostic of transport along the stratospheric Brewer–Dobson circulation. While models consistently show negative trends, long-term time series (1975–2016) of AoA derived from observations show non-significant positive trends in mean AoA in the Northern Hemisphere. This discrepancy between observed and modelled mean AoA trends is still not resolved. There are uncertainties and assumptions required when deriving AoA from trace gas observations. At the same time, AoA from climate models is subject to uncertainties, too. In this paper, we focus on the uncertainties due to the parameter selection in the method that is used to derive mean AoA from SF6 measurements in Engel et al. (2009, 2017). To correct for the non-linear increase in SF6 concentrations, a quadratic fit to the time series at the reference location, i.e. the tropical surface, is used. For this derivation, the width of the AoA distribution (age spectrum) has to be assumed. In addition, to choose the number of years the quadratic fit is performed for, the fraction of the age spectrum to be considered has to be assumed. Even though the uncertainty range due to all different aspects has already been taken into account for the total errors in the AoA values, the systematic influence of the parameter selection on AoA trends is described for the first time in the present study. For this, we use the EMAC (ECHAM MESSy Atmospheric Chemistry) climate model as a test bed, where AoA derived from a linear tracer is available as a reference and modelled age spectra exist to diagnose the actual spatial age spectra widths. The comparison of mean AoA from the linear tracer with mean AoA from a SF6 tracer shows systematic deviations specifically in the trends due to the selection of the parameters. However, for an appropriate parameter selection, good agreement for both mean AoA and its trend can be found, with deviations of about 1 % in mean AoA and 12 % in AoA trend. In addition, a method to derive mean AoA is evaluated that applies a convolution to the reference time series. The resulting mean AoA and its trend only depend on an assumption about the ratio of moments. Also in that case, it is found that the larger the ratio of moments, the more the AoA trend gravitates towards the negative. The linear tracer and SF6 AoA are found to agree within 0.3 % in the mean and 6 % in the trend. The different methods and parameter selections were then applied to the balloon-borne SF6 and CO2 observations. We found the same systematic changes in mean AoA trend dependent on the specific selection. When applying a parameter choice that is suggested by the model results, the AoA trend is reduced from 0.15 to 0.07 years per decade. It illustrates that correctly constraining those parameters is crucial for correct mean AoA and trend estimates and still remains a challenge in the real atmosphere.
The Southern Annular Mode (SAM) influences phytoplankton communities in the seasonal ice zone of the Southern Ocean
Authors: Greaves Bruce L. , Davidson Andrew T. , Fraser Alexander D. , McKinlay John P. , Martin Andrew , McMinn Andrew , Wright Simon W.
Published: July 2020

Abstract. Ozone depletion and climate change are causing the Southern Annular Mode (SAM) to become increasingly positive, driving stronger winds southward in the Southern Ocean (SO), with likely effects on phytoplankton habitat due to possible changes in ocean mixing, nutrient upwelling, and sea ice characteristics. This study examined the effect of the SAM and 12 other environmental variables on the abundance of siliceous and calcareous phytoplankton in the seasonal ice zone (SIZ) of the SO. A total of 52 surface-water samples were collected during repeat resupply voyages between Hobart, Australia, and Dumont d'Urville, Antarctica, centred around longitude 142∘ E, over 11 consecutive austral spring–summer seasons (2002–2012), and spanning 131 d in the spring–summer from 20 October to 28 February. A total of 22 taxa groups, comprised of individual species, groups of species, genera, or higher taxonomic groups, were analysed using CAP analysis (constrained analysis of principal coordinates), cluster analysis, and correlation. Overall, satellite-derived estimates of total chlorophyll and measured depletion of macronutrients both indicated a more positive SAM was associated with greater productivity in the SIZ. The greatest effect of the SAM on phytoplankton communities was the average value of the SAM across 57 d in the previous austral autumn centred around 11 March, which explained 13.3 % of the variance in community composition in the following spring–summer. This autumn SAM index was significantly correlated pair-wise (p<0.05) with the relative abundance of 12 of the 22 taxa groups resolved. A more positive SAM favoured increases in the relative abundance of large Chaetoceros spp. that predominated later in the spring–summer and reductions in small diatom taxa and siliceous and calcareous flagellates that predominated earlier in the spring–summer. Individual species belonging to the abundant Fragilariopsis genera responded differently to the SAM, indicating the importance of species-level observation in detecting SAM-induced changes in phytoplankton communities. The day through the spring–summer on which a sample was collected explained a significant and larger proportion (15.4 %) of the variance in the phytoplankton community composition than the SAM, yet this covariate was a proxy for such environmental factors as ice cover and sea surface temperature, factors that are regarded as drivers of the extreme seasonal variability in phytoplankton communities in Antarctic waters. The impacts of SAM on phytoplankton, which are the pasture of the SO and principal energy source for Antarctic life, would have ramifications for both carbon export and food availability for higher trophic levels in the SIZ of the SO.
FAMOUS version xotzb (FAMOUS-ice): a GCM capable of energy- and
water- conserving coupling to an ice sheet model
Authors: Smith Robin S. , George Steve , Gregory Jonathan M.
Published: July 2020

Abstract. The physical interactions between ice sheets and their surroundings are major factors in determining the state of the climate system, yet many current Earth System models omit them entirely or approximate them in a heavily parameterised manner. In this work we have improved the snow and ice sheet surface physics in the FAMOUS climate model, with the aim of improving the representation of polar climate and implementing a bidirectional coupling to the Glimmer dynamic ice sheet model using the water and energy fluxes calculated by FAMOUS. FAMOUS and Glimmer are both low resolution, computationally affordable models used for multi-millennial simulations. Glaciated surfaces in the new FAMOUS-ice are modelled using a multi-layer snow scheme capable of simulating compaction of firn and the percolation and refreezing of surface melt. The low horizontal resolution of FAMOUS compared to Glimmer is mitigated by implementing this snow model on sub-gridscale tiles that represent different elevations on the ice sheet within each FAMOUS grid-box. We show that with this approach FAMOUS-ice can simulate relevant physical processes on the surface of the modern Greenland ice sheet well compared to higher resolution climate models, and that the ice sheet state in the coupled FAMOUS-ice-Glimmer system does not drift unacceptably. FAMOUS-ice coupled to Glimmer is thus a useful tool for modelling the physics and co-evolution of climate and grounded ice sheets on centennial and millennial timescales, with applications to scientific questions relevant to both paleoclimate and future sea level rise.
Importance of radiative transfer processes in urban climate models:
A study based on the PALM model system 6.0
Authors: Salim Mohamed H. , Schubert Sebastian , Resler Jaroslav , Krč Pavel , Maronga Björn , Kanani-Sühring Farah , Sühring Matthias , Schneider Christoph
Published: July 2020

Abstract. Including radiative transfer processes within the urban canopy layer into microscale urban climate models (UCMs) is essential to obtain realistic model results. These processes include the interaction of buildings and vegetation with shortwave and longwave radiation, thermal emission, and radiation reflections. They contribute differently to the radiation budget of urban surfaces. Each process requires different computational resources and physical data for the urban elements. This study investigates how much detail modellers should include to parameterise radiative transfer in microscale building resolving UCMs. To that end, we introduce a stepwise parameterization method to the the PALM model system 6.0 to quantify individually the effects of the main radiative transfer processes on the radiation budget and on the flow field. We quantify numerical simulations of both simple and realistic urban configurations to identify the radiative transfer processes which have major effects on the radiation budget, such as surface and vegetation interaction with short wave and long wave radiation, and those which have minor effects, such as multiple reflections. The study also shows that radiative transfer processes within the canopy layer implicitly affect the incoming radiation since the radiative transfer model is coupled to the radiation model. The flow field changes considerably in response to the radiative transfer processes included in the model. The study highlights those processes which are essentially needed to assure acceptable quality of the flow field. Omitting any of these processes may lead to high uncertainties in the model results.
Discussion on key challenges facing the application of the conductivity
mass-balance (CMB) method: a case study of the Mississippi River Basin
Authors: Lyu Hang , Xia Chenxi , Zhang Jinghan , Li Bo
Published: July 2020

Abstract. The conductivity mass-balance (CMB) method uses basin and site-specific, widely available discharge and conductivity data. The method is favored by hydrologists and has a long history of application to baseflow separation studies. However, certain aspects of the method remain unstandardized, including the determination of the applicability of this method for a specific area, minimum data requirements for baseflow separation and the most accurate parameter calculation method. This study collected and analyzed stream discharge and water conductivity data for over 200 stream sites at large spatial (2.77 km2 to 2 915 834 km2 watersheds) and temporal (up to 56 years) scales in the Mississippi River Basin. The suitability criteria and key factors influencing the applicability of CMB method were identified based on the analysis of the spatial distribution of the inverse correlation coefficient between stream discharge and conductivity and the rationality of baseflow separation results. Sensitivity analysis, uncertainty assessment and T-test were used to identify the parameter the method was most sensitive to, and the uncertainties of baseflow separation results obtained from different parameter determination methods and various sampling durations were compared. The results indicated that the inverse correlation coefficient between discharge and conductivity can be used to quantitatively determine the applicability of the CMB method, while the CMB method is more applicable in tributaries, headwater reaches, high altitudes and regions with little influence from anthropogenic activities. A minimum of six-month discharge and conductivity data was found to provide reliable parameters for the CMB method with acceptable errors, and it is recommended that the parameters SCRO and SCBF be determined by the 99th percentile and dynamic 99th percentile methods, respectively. The results of this study can provide an important basis for the standardized treatment of key problems in the application of the CMB.
A new discrete multiplicative random cascade model for downscaling intermittent rainfall fields
Authors: Schleiss Marc
Published: July 2020

Abstract. Spatial downscaling of rainfall fields is a challenging mathematical problem for which many different types of methods have been proposed. One
popular solution consists of redistributing rainfall amounts over smaller and smaller scales by means of a discrete multiplicative random cascade
(DMRCs). This works well for slowly varying homogeneous rainfall fields but often fails in the presence of intermittency (i.e., large amounts of
zero rainfall values). The most common workaround in this case is to use two separate cascade models, namely one for the occurrence and another for the
intensity. In this paper, a new and simpler approach based on the notion of equal-volume areas (EVAs) is proposed. Unlike classical cascades where
rainfall amounts are redistributed over grid cells of equal size, the EVA cascade splits grid cells into areas of different sizes, with each of them
containing exactly half of the original amount of water. The relative areas of the subgrid cells are determined by drawing random values from
a logit-normal cascade generator model with scale and intensity-dependent standard deviation (SD). The process ends when the amount of water in each
subgrid cell is smaller than a fixed-bucket capacity, at which point the output of the cascade can be resampled over a regular Cartesian mesh. The
present paper describes the implementation of the EVA cascade model and gives some first results for 100 selected events in the
Netherlands. Performance is assessed by comparing the outputs of the EVA model to bilinear interpolation and to a classical DMRC model based on
fixed grid cell sizes. Results show that, on average, the EVA cascade outperforms the classical method, producing fields with more realistic
distributions, small-scale extremes and spatial structures. Improvements are mostly credited to the higher robustness of the EVA model in the
presence of intermittency and to the lower variance of its generator. However, both approaches have their advantages and weaknesses. For example,
while the classical cascade tends to overestimate small-scale variability and extremes, the EVA model tends to produce fields that are slightly too
smooth and block shaped compared to the observations. The complementary nature of the two approaches, and the fact that they produce errors of opposite
signs, opens up new possibilities for quality control and bias corrections of downscaled fields.
Climate-dependent propagation of precipitation uncertainty into the water cycle
Authors: Fallah Ali , O Sungmin , Orth Rene
Published: July 2020

Abstract. Precipitation is a crucial variable for hydro-meteorological
applications. Unfortunately, rain gauge measurements are sparse and unevenly
distributed, which substantially hampers the use of in situ precipitation
data in many regions of the world. The increasing availability of
high-resolution gridded precipitation products presents a valuable
alternative, especially over poorly gauged regions. This study examines the
usefulness of current state-of-the-art precipitation data sets in
hydrological modeling. For this purpose, we force a conceptual hydrological
model with multiple precipitation data sets in >200 European
catchments to obtain runoff and evapotranspiration. We consider a wide range
of precipitation products, which are generated via (1) the interpolation of
gauge measurements (E-OBS and Global Precipitation Climatology Centre (GPCC) V.2018), (2)  data assimilation into
reanalysis models (ERA-Interim, ERA5, and Climate Forecast System Reanalysis – CFSR), and (3) a combination of
multiple sources (Multi-Source Weighted-Ensemble Precipitation; MSWEP V2). Evaluation is done at the daily and monthly
timescales during the period of 1984–2007. We find that simulated runoff
values are highly dependent on the accuracy of precipitation inputs; in
contrast, simulated evapotranspiration is generally much less influenced in
our comparatively wet study region. We also find that the impact of
precipitation uncertainty on simulated runoff increases towards wetter
regions, while the opposite is observed in the case of evapotranspiration.
Finally, we perform an indirect performance evaluation of the precipitation
data sets by comparing the runoff simulations with streamflow observations.
Thereby, E-OBS yields the particularly strong agreement, while ERA5, GPCC V.2018, and MSWEP V2 show good performances. We further reveal
climate-dependent performance variations of the considered data sets, which
can be used to guide their future development. The overall best agreement is
achieved when using an ensemble mean generated from all the individual
products. In summary, our findings highlight a climate-dependent propagation
of precipitation uncertainty through the water cycle; while runoff is
strongly impacted in comparatively wet regions, such as central Europe, there
are increasing implications for evapotranspiration in drier regions.
A mathematical formulation for estimating maximum run-up height of 2018 Palu tsunami
Authors: Magdalena Ikha , Respati Dewabrata Antonio Hugo , Mauditra Aulia Matin Alvedian , Clarissa Adeline , Aqsha Muhammad Alif
Published: July 2020

Abstract. Run-up is defined as sea wave up-rush on a beach. Run-up height is affected by many factors, including the shape of the bay. As an archipelagic country, Indonesia consists of thousands of islands with bays of diverse profiles, including Palu Bay, which is a well-known example of a bay with a drastically-increasing wave run-up height. In the case of the 2018 Palu tsunami, scientists found that the incident wave was amplified by the shape of the bay. The amplifying wave played a large role in the significant increase of run-up height. The run-up in question caused severe inundation, which led to a high number of casualties and damages. Therefore a mathematical model will be constructed to investigate the wave run-up. The bay's geometry will be approximated using three linearly-inclined channel types: one of parabolic cross-section, one of triangular cross-section, and a plane beach. We use the generalized nonlinear shallow water equations, which is then solved analytically using a hodograph-type transformation. As a result, the nonlinear shallow water equation system can be reduced to a one-dimensional linear equation system. Assuming the incident wave is sinusoidal, we can obtain a simple formula for calculating maximum run-up height on the shoreline.
Oxygen isotope exchange between water and carbon dioxide in soils
is controlled by pH, nitrate availability and microbial biomass
through links to carbonic anhydrase activity
Authors: Jones Sam P. , Kaisermann Aurore , Ogee Jerome , Wohl Steven , Cheesman Alexander W. , Cernusak Lucas A. , Wingate Lisa
Published: July 2020

Abstract. The oxygen isotope composition (δ18O) of atmospheric carbon dioxide (CO2) can be used to estimate gross primary production at the ecosystem-scale and above. Understanding how and why the rate of oxygen isotope exchange between soil water and CO2 (kiso) varies can help to reduce uncertainty in the retrieval of such estimates. The expression and activity of carbonic anhydrases in soils are important drivers of variations in kiso. Here we estimate kiso and measure associated soil properties in laboratory incubation experiments using 44 soils sampled from sites across western Eurasia and northeastern Australia. Observed kiso exceeded theoretical uncatalysed rates indicating the significant influence of carbonic anhydrases on the variability observed among the soils studied. We identify soil pH as the principal source of variation, with greater kiso under alkaline conditions suggesting that shifts in microbial community composition or intra-extra cellular dissolved inorganic carbon gradients induce the expression of more or higher activity forms of carbonic anhydrases. We also show for the first time in soils that the presence of nitrate under acidic conditions reduces kiso, potentially reflecting the direct or indirect inhibition of carbonic anhydrases. This effect was confirmed by a supplementary ammonium nitrate fertilisation experiment conducted on a subset of the soils. Future changes in atmospheric nitrogen deposition or land-use may thus influence carbonic anhydrase activity. Greater microbial biomass also increased kiso under a given set of chemical conditions likely highlighting the ubiquity of carbonic anhydrase expression by soil microbial communities. These data provide the most extensive analysis of spatial variations in soil kiso to date and indicate key controls required to predict variations in kiso at the scales needed to improve efforts to constrain gross primary productivity using the δ18O of atmospheric CO2.