O milho de segunda safra, também conhecido como milho safrinha, é definido como aquele semeado entre os meses de janeiro e março. Esta modalidade de cultivo atingiu no ano agrícola de 2013/2014 uma área plantada de 9,18 milhões de hectares, superior a área cultivada com milho primeira safra, que no mesmo período foi de 6,61 milhões de hectares. Na segunda safra, há alto risco de instabilidades climáticas, principalmente em decorrência de baixas temperaturas, geadas, má distribuição de chuvas e redução do fotoperíodo. Todos estes fatores prejudicam a atividade fotossintética do milho, reduzindo sua produtividade. No entanto, dada a importância deste cultivo, empresas públicas, privadas e universidades vêm buscando incrementar a produtividade e a estabilidade. Para isso, alguns caracteres são especialmente preconizados. Devido ao alto risco de perda por adversidades ambientais, muitos produtores investem pouco em adubação, principalmente adubação nitrogenada. Neste contexto, o desenvolvimento de plantas mais eficientes no uso e, ou, tolerantes ao estresse por nitrogênio, resultaria em maior segurança para o produtor. Não obstante, a precocidade tem elevada importância, já que materiais precoces reduzem o risco de perdas neste período. No entanto, a mesma deve estar sempre associada a alta produtividade. Assim, para a seleção simultânea destes caracteres, pode-se lançar mão de índices per se de resposta das plantas ao estresse, análises gráficas e, ou, índices de seleção simultânea. Adicionalmente, os valores genotípicos das linhagens para essas características, além de serem preditos via REML/BLUP single-trait (análise univariada), também podem ser preditos via REML/BLUP multi-trait (análise multivariada). Dessa forma, os valores genotípicos são corrigidos pela covariância existente entre os caracteres. Assim, o objetivo deste trabalho foi verificar a possibilidade de seleção simultânea para eficiência no uso e tolerância ao estresse por nitrogênio, além de plantas precoces e produtivas. Para isto, linhagens de milho tropical foram cultivadas e avaliadas para estes caracteres. Foram então simulados diversos cenários de seleção simultânea. A partir destes resultados, observou-se que o índice per se de resposta das plantas ao estresse Média Harmônica da Performance Relativa (MHPR) foi o mais eficiente na seleção de plantas eficientes no uso e tolerantes ao estresse por nitrogênio. Isto ocorreu devido a forte correlação desfavorável entre os índices que estimam a eficiência e a tolerância, além da superioridade e em acurácia, herdabilidade e ganhos com a seleção deste índice per se. Já para a seleção simultânea da produtividade e precocidade, o índice Aditivo de seleção simultânea, utilizando os valores genotípicos preditos via REML/BLUP single-trait se mostrou o mais eficiente, já que obteve ganhos satisfatórios em todos os caracteres e há a possibilidade de modular, de forma mais satisfatória, os ganhos em cada caractere. Conclui-se que a seleção simultânea tanto para eficiência no uso e tolerância ao estresse por nitrogênio, quanto para produtividade e precocidade são possíveis. Além disso, a escolha do melhor método de seleção simultânea depende da magnitude e do sentido da correlação entre os caracteres. / Second growing season maize, also known as winter maize, is the maize sowed in Brazil between January and March. This growing modality reached 9.18 million hectares in 2013/2014, higher than the area cultivated in first growing season that was 6.61 million hectares in the same period. In the second season, there is a high risk of climate instabilities, mainly due to low temperatures, frost, poor rainfall distribution and reduction of photoperiod. All these factors harm photosynthetic activity, reducing the maize yield. However, because of the recent plant area increasing, public, private companies and universities have sought increased yield and stability of the second growing season maize. For this, some traits are mainly in the selection process. With the high risk of yield loses due to environmental adversities, many farmers have done little investment in fertilizers, especially nitrogen fertilization. In this context, the development of plants that are nitrogen use efficient and nitrogen stress tolerant could result in a safer activity for the farmers. In addition, the earliness is highly important, since early materials reduce the risk of losses during this period. However, the earliness must always be associated with a high yield. This way, simultaneous selection of these traits can be made by per se responses indexes of stressed plants, graphical analysis and simultaneous selection indexes. Additionally, the genotypic values of the genotypes for the traits can be predicted not only by REML/BLUP single-trait (univariate analysis), but also by REML/BLUP multi-trait (multivariate analysis). In the second, the genotypic values are adjusted considering the covariance between the traits. This way, the objective of this study was to investigate the possibility of simultaneous selection for nitrogen use efficiency and nitrogen stress tolerance, as well as early and high yielding plants. For this, tropical maize lines were grown and evaluate. By these data, it was simulated several simultaneous selection sets. It was observed that Harmonic Mean of the Relative Performance (HMRP) is the most efficient in the selection for nitrogen use efficient and nitrogen stress tolerance. This probably occurs due to the strong unfavorable correlation between the indexes that estimate the efficiency and the tolerance, as well as the superiority in accuracy, heritability and selections gains of HMRP. In case of simultaneous selection for yield and earliness, the additive simultaneous selection index using the genotypic values predicted by REML/BLUP single-trait proved the most efficient selection, because it got satisfactory gains in all the traits and, this index allows the possibility to modulate the gains in each trait. It was concluded that the simultaneous selection for nitrogen use efficiency and nitrogen stress tolerance, as well as for yield and earliness are possible. Furthermore, the choice of the best simultaneous selection method depends on the magnitude and direction of the correlation between the traits.

M.Com. (SA & International Taxation ) / Players’ contracts in sports are assets for the professional clubs. Like any other assets, these contracts could be sold to other clubs, locally or internationally, at a fee. The South African Revenue Service has issued a “Draft guide on the taxation of professional sports clubs and players” (hereafter the Guide). This Guide was issued as a draft in 2010 and had not been finalised at the time of the completion of this dissertation. Using a doctrinal research methodology, which includes a systematic exposition of the Guide by using the Income Tax Act 58 of 1962 (hereafter the Act), case law and the other appropriate literature, this study is aimed at interpretatively reviewing the contents of this Guide, specifically the section of the Guide that deals with the income tax implications arising from the transfer of players. The review of the Guide revealed that the Guide is technically incorrect in certain aspects. For instance, the definition of “asset” per the Eighth Schedule of the Act was incorrectly cited to specifically exclude trading stock. In addition, the Guide has excluded from its scope transactions between residents and non-resident clubs and players. Furthermore, the Guide did not deal with all aspects relating to player transfers, such as player swops and third party ownership of player rights. In some instances, the Guide was found to be ambiguous, especially in dealing with free transfers. The study has found that the transfer fees could either be included in gross income or be subject to capital gains tax for the transferor club, depending on whether their nature was revenue or capital. The deciding factor was determined to be the intention of the transferor club at the time of transfer of the player rights. Where the intention of a transferor club is to enter into a profit-making scheme, the transfer fees would be revenue in nature and included in gross income in terms of s 1 of the Act (Elandsheuwel Farming (Edms) Bpk v SBI, 39 SATC 163). Where the intention of a transferor club is to use the player as income-producing asset, then the transfer fees would be capital in nature, and be subject to capital gains tax. For the transferee club, it was determined that the player is usually acquired to bring to the club an advantage of the enduring benefit (British Insulated and Helsby Cables v Atherton 1926 A.C. 205). This therefore implies that the transferee club would not be able to claim the deduction under s 11(a) of the Act. The study will be useful to the sports clubs as it provides a comprehensive guide on the income tax treatment of player transfers.

M.Com. (International Accounting) / Post-employment benefits under IAS 19 include defined benefit plans (DBP’s) and defined contribution plans. The accounting for defined contribution plans is fairly straightforward, since accrual accounting is applied and the employer entity’s legal or constructive obligation is limited to the amount the employer entity agrees to contribute to the defined contribution plan. In contrast, the accounting for DBP’s is complicated and provides a promise/guarantee of future benefits and the investment and actuarial risk of the plan lies with the employer entity. The literature review indicated that accounting and presentation of DBP’s is complicated because of the long-term nature of the liability/asset that is raised for the plan. There are many uncertainties involved in estimating the liability as this involves looking into the future and making estimates and assumptions about the future. The literature also indicated factors such as the market performance of assets, and inaccurate or unrealistic assumptions and decisions that delay making payments to DBP’s affects the funding status. Actuaries and accountants differ somewhat in the roles they play in determining the amount for DBP’s, with accountants choosing the accrued benefit method. The problem with DBP’s is that they are of a long-term nature and require estimates and assumptions to be made in calculating the DBP liability/asset. The long-term nature affects the adequacy of the liability/asset recognised for DBP’s and the related disclosure in the financial statements of large listed companies. The objective of the minor dissertation is to perform a content analysis on the presentation and disclosure of DBPs in the financial statements of a sample of Johannesburg Stock Exchange listed companies in South Africa. The research approach applied includes a broad assessment of the current status of DBP’s and defined contribution plans operated by the top 40 Johannesburg Stock Exchange (JSE) listed companies, followed by a quantitative and qualitative assessment on the disclosures provided by these companies’ financial statements.

M.Comm. (International Taxation) / Under the South African income tax system, para 12 of the Eighth Schedule states that, when a person ceases to be a resident, he/she is deemed to have disposed of his/her worldwide assets (subject to certain exclusions) at market value the day before he/she terminates his/her residency. Such deemed disposal triggers a capital gains tax charge. Commonly referred to as the ‘exit tax’, it has been in place since the introduction of capital gains tax on 1 October 2001. A recent ruling in the Supreme Court of Appeals found that according to article 13 of a double tax agreement (hereafter “DTA”) based on the Organisation for Economic Co-operation and Development Model Tax Convention, a deemed disposal is regarded as an alienation of property, and (provided the exclusions do not apply) exclusive taxing rights are given to the Resident State. This has the effect to include the deemed disposal rules relating to exit taxes under this article and potentially override the application of an exit tax under domestic legislation. The override of exit taxes based on a DTA can deprive a country of its fair share of taxes and there is no protection for a country’s tax base. It is important to understand the exit tax and the interaction with DTAs to ensure that there is fairness and equity in the South African income tax system.

Income tax is levied upon a taxpayer’s taxable income. Various steps are taken in order to arrive at the taxpayer’s taxable income. The starting point when calculating taxable income is determining the taxpayer’s ‘gross income’. ‘Gross income’ is defined in terms of section 1 of the Act. Various terms within the gross income definition are not clearly defined, except in the case of a ‘resident’. Even in the case of the definition of a ‘resident’, the aspect of ‘ordinarily resident’ is not defined and nor is the ‘place of effective management’. The following components fall within the definition of ‘gross income’: • The total amount in cash or otherwise; • received by or accrued to, or in favour of, a person; • from anywhere, in the case of a person who is a resident; • from a South African source (or deemed source), in the case of a non-resident; • other than receipts or accruals of a capital nature. The ‘total amount’ in ‘cash or otherwise’ is the first step when determining the taxable income of a taxpayer for a particular year of assessment. Gross income only arises if an amount is received or has accrued; this amount need not be in the form of money but must have a money value. The next component, ‘received by or accrued to’, is related to time and implies that a taxpayer should include amounts that have been ‘received by’, as well as amounts that have ‘accrued to’ him during the year of assessment. ‘Resident’ and ‘non-resident’ unlike the other components, are defined in terms of section 1 of the Income Tax Act. There are two rules used to determine whether natural persons are residents, these are: • To determine whether natural persons are ‘ordinarily resident’; or • where the natural person is not an ‘ordinarily resident’, the ‘physical presence test’ will be applied. ‘Source’ means origin and not place; it is therefore the ‘originating cause of the receipt of the money’. There is no single definition for the word ‘source’ as circumstances may differ in various cases. The facts of each case must be analysed in order to determine the actual source of income for that particular case. The last component of the definition of ‘gross income’ is the exclusion of ‘receipts and accruals of a capital nature’. The Act does not define the meaning of ‘capital nature’ but does indicate that receipts or accruals of a capital nature are, with certain exceptions, not included in ‘gross income’. Receipts or accruals that are not of a capital nature is known as ‘revenue’ and subjected to tax. This study is primarily aimed at an examination of court cases related to the various components falling within the definition of ‘gross income’.

This thesis deals with the way to identify profit or loss in accordance with Czech accounting legislation and in accordance with IAS/IFRS. It defines the basic elements of the income statement, the criteria for their recognition, basic principles and rules applied in detection income. It focuses on the processes and activities to determine results and the form of the profit and loss account. It quantifies the main differences between Czech accounting legislation and IAS/IFRS.

Projetar sistemas de janela considerando a adequação climática envolve lidar com os efeitos do meio externo, que são dinâmicos, e com estratégias que podem ser conflitantes, tais como o controle do ganho de calor solar e aproveitamento da iluminação natural, ambos elementos provenientes da radiação do Sol. Parte-se do princípio de que isso é feito considerando o impacto de diferentes variáveis de projeto em diferentes indicadores de desempenho simultaneamente, para suporte a decisão. O estudo do efeito dessas variáveis de projeto da janela quando combinadas ainda não é consolidado, especialmente no caso de localidades de baixa latitude. O objetivo geral desta pesquisa de doutorado é avaliar sistemas de janela estáticos e dinâmicos para suporte a decisões de projeto arquitetônico, quanto a diferentes critérios de desempenho relacionados à iluminação natural e uso de energia, de forma integrada. São estudados sistemas de janela compostos por uma abertura envidraçada e proteções solares de aletas horizontais externas, fixas e móveis. O recorte engloba edificações com uso de escritório no contexto do clima quente e úmido da cidade de Maceió-AL. Para isso, simulações computacionais integradas utilizando os softwares Daysim e EnergyPlus foram realizadas, considerando o acionamento das lâmpadas apenas quando a luz natural não fosse suficiente para atender ao uso do ambiente. As variáveis de projeto analisadas foram: percentual de área de abertura, tipo de vidro, ângulo de sombreamento, quantidade de aletas, tipo de acionamento do sistema de proteção solar e orientação da abertura. As soluções arquitetônicas resultantes das combinações de todas as variáveis entre si foram avaliadas com relação à disponibilidade e distribuição da luz natural e demanda de energia elétrica para condicionamento do ar e iluminação artificial no ambiente interno, e classificadas segundo dois indicadores principais. Foram identificadas as variáveis de projeto dentre as analisadas com maior potencial de impacto no desempenho obtido em diferentes situações. Os resultados mostraram que é possível uma alternativa se encontrar em uma faixa de 10% melhores cenários nos dois indicadores ao mesmo tempo. Observou-se ainda que, apesar de a demanda de energia para condicionamento do ar ser frequentemente maior do que a demanda para iluminação, o desempenho da abertura quanto à iluminação pode ter um peso decisivo na escolha de projeto, pois este indicador de desempenho é mais sensível às variáveis da janela estudadas do que o primeiro. Por fim, observou-se que os protetores solares dinâmicos não são garantia de melhoria de desempenho em relação a sistemas estáticos. / Designing window systems in a climate responsive way involves dealing with the effects of the external environment, which are dynamic, and strategies that may conflict, such as daylight and control of solar heat gains, both elements related to the sun. This research assumes that this is done considering the impact of different design variables in different performance indicators simultaneously, for decision support. The study of the effect of window design variables when combined is not yet consolidated, especially in case of low latitude locations. The general objective of this doctoral research is to evaluate static and dynamic window systems to support architectural design decisions regarding different performance criteria related to daylight and energy use, in an integrated manner. The studied window system consists of a glazed opening and external horizontal slat-type shading devices, fixed and mobile, in offices in the hot and humid climate of the city of Maceió-AL. For this, computer integrated simulations using Daysim and EnergyPlus software were carried out, considering the activation of the lighting system only when daylight is not sufficient to meet the usage requirements. The design variables analyzed were window-to-wall ratio, glazing type, cut-off angle, number of slats, type of shading control and orientation. Architectural solutions resulting from combinations of all variables were evaluated regarding the availability and distribution of daylight and electricity demand for air conditioning and artificial lighting in the indoor environment. The solutions were then rated and ranked according to two main indicators. The design variables among the analyzed with potential of high impact in the obtained performance in different situations were identified. The results showed that it is possible an alternative be in a range of 10% best scenarios in the two criteria at the same time. It was also observed that, although the energy demand for conditioning air often be greater than the lighting energy demand, the performance of the window on daylight can have a decisive weight on the design choice, because this performance indicator is more sensitive to the window variables than the first. Finally, it was observed that the dynamic shading systems are not performance-enhancing guarantee compared to static systems.

This thesis comprehensively analyses photovoltaic power plants on facades both from economic and technical point of view. It also devotes to a broader view upon a photovoltaic power plants regarding their placement, its accessories and legislative. The thesis describes a calculation of energetic gains in details including evaluation of five solar radiation sources in order to assess energetic effectivity of the photovoltaic equipment. Furthermore, the thesis describes a means of determination of photovoltaic revenues which is closely related to its ability to sustain the energetic demand of the building. These calculations are presented in the conclusion of thesis where they are applied to four selected buildings. The thesis also contains a processed graph due to which it is possible to specify optimal size of photovoltaic facade. The size is depending on selected facade cardinal point orientation and also on floor area of the building, which serves to estimate future electricity consumption.

Submitted thesis occupies by heat gains and heat balance of buildings. It includes the most common heats of people, lighting and electrical appliances. A second part deal with design air-conditioning part of Hospital Blansko include ventilation system, heating and cooling.

Gambling has proven to be an ever growing industry and triggered tax regulating authorities in different countries to review the taxation on the income of the providers and even the individuals constantly entering into gambling transactions. South Africa is no exception to this and during the 2010 budget speech the National Treasury has indicated their intention to review the taxation of gambling winnings in the hands of the gambler. Currently only the professional gambler is taxed on his gambling winnings in South Africa. Although prior research has been performed on the taxation of gambling winnings in the United States and Australia, no research on this topic has been performed from a South African perspective. This study extends on these prior studies by performing an analysis of the taxation of gambling winnings in the hands of the individual from a South African perspective. The aim of this study is to determine how South Africa can amend the current income tax legislation effectively to include gambling winnings in the personal income tax of all gamblers. From a theoretical perspective, the study aims to identify alternative ways to tax gambling winnings which is currently not included in South African legislation and practices. Although the provision and participation in interactive gambling remain illegal within the borders of South Africa, this study aims to investigate the legalisation and/or regulation thereof as an alternative to the taxation of gambling winnings in the hands of all gamblers. This study discusses the administrative burden on the tax payer and the gambling provider if the National Treasury considers taxing gambling winnings in the hands of all gamblers and concluded that the status quo against the taxation of gambling winnings of the casual gambler should prevail. Consideration should be given to legalise and regulate interactive gambling as an alternative in order to broaden the tax base. AFRIKAANS : Dobbelary groei van krag tot krag en dit is juis as gevolg van hierdie groei dat die belastingowerhede in verskeie lande besluit het om die belasting op die inkomste van dobbeloperateurs en dobbelaars gereeld te hersien. Suid-Afrika is geen uitsondering nie en die Nasionale Tesourie het tydens die 2010 begrotingsrede aangedui dat hulle die belastinghantering van inkomste verkry uit dobbelary in die hande van die dobbelaar gaan hersien. Tans word slegs die inkomste van die professionele dobbelaar in Suid-Afrika belas. Alhoewel die belastinghantering van inkomste uit dobbelary voorheen in die Verenigde State en Australië nagevors is, bestaan geen navorsing van hierdie aard oor die situasie in Suid-Afrika nie. Hierdie studie is ’n uitbreiding van hierdie vorige navorsing deur middel van ’n analise van die belastinghantering van inkomste uit dobbelary in die hande van dobbelaars in Suid-Afrika. Die studie het ten doel om vas te stel hoe Suid-Afrika se huidige inkomstebelastingwetgewing effektief gewysig kan word om inkomste uit dobbelary in die persoonlike inkomstebelasting van alle dobbelaars in te sluit. Vanuit ’n teoretiese perspektief poog die studie om alternatiewe belastinghanterings van inkomste uit dobbelary te identifiseer wat tans nie in Suid-Afrikaanse wetgewing en praktyke vervat is nie. Alhoewel interaktiewe dobbelary onwettig is in Suid-Afrika, ondersoek hierdie studie die bekragtiging en regulering van die voorsiening en deelname daaraan as ’n alternatief tot die belasting op inkomste uit dobbelary in die hande van elke dobbelaar. Die studie bespreek die administratiewe las op die dobbeloperateur sowel as die dobbelaar indien die Nasionale Tesourie sou oorweeg om die inkomste uit dobbelary in die hande van elke dobbelaar te belas en kom tot die slotsom dat die huidige hantering waar inkomste van die geleentheidsdobbelaar nie belas word nie, in plek moet bly. Oorweging moet geskenk word aan die bekragtiging en regulering van interaktiewe dobbelary as ’n alternatief om sodoende die belastingbasis te vergroot. / Dissertation (MCom)--University of Pretoria, 2010. / Taxation / Unrestricted