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"All my technical advices in this forum must be consulted with and approved by a local registered professional engineer before implementation" - Mohammed Samad (Linkedin Profile: http://www.linkedin.com/in/msamad)
in which V is a phase voltage and I is a maximum predicted ground fault current, which is permitted to flow in the NGR for 10 seconds (most designer use this value).
Z = R + jX, in this case R>> jX, then jX is ommited.
So, Z = R.
It is one of some other methods.
If you want to read mre detail on this subject please read "Protective Relaying principle and Applications by J. Lewis Blackburn" or you can search in this forum for NGR topic".