The diploma thesis focuses on a market analysis of a selected segment of a residential market and subsequently estimates the value of a real property from that segment. The aim of this work is to apply the analysis's conclusions to the appraisal of a family house and assess the extent in which the administrative value of the house approximates its market value. The introductory part explains the most important concepts and methods used. The core part is divided into two parts -- market analysis and the appraisal itself. The market analysis is based on a top-down method that first concentrates on a macroeconomic situation of the economy and then on a selected segment of the real estate market. Value of a chosen real property -- a family house -- is estimated using four different methods: administrative costs approach, administrative comparison approach, reproduction costs approach (market based) and sales comparison approach. In its conclusion the thesis evaluates current perspectives of family houses' market and based on results of methods used estimates the final market value of the chosen real estate.

This dissertation is an ecclesiological study, conducted in the form of a case study that examines worship praxis in six parishes in the diocese of Luleå between 1990 and 2009. The specific research problem of the dissertation is whether the organizational changes that took place in connection with the relational change between Church and State in 2000 are reflected in local worship and in church service related decisions in diocese and parishes, and how the concrete relationship between worship praxis and regulations is manifested. The research problem also includes what ecclesiological impact the organizational changes may have had in the studied parishes and what the empirical results can reveal about the ecclesiality of the Church. The dissertation addresses four research questions. In response to the first question: “Are the organizational changes of 2000 reflected in local worship and in worship related decisions in dioceses and parishes and, if so, in what way?” it is noted that organizational change is reflected indirectly in expressions of growing autonomization. In response to the second question "What is the relationship between worship praxis and regulations in the Church ordinance and The Swedish Church manual 1986?” there is a tangible difference between worship praxis and regulations throughout the studied period, i.e. even before the relational change, although the difference over time has increased. Regarding the third question "What impact could the organizational change, associated with the relational change between the Church of Sweden and the State, have had on the ecclesiologies in the worship praxis which the studied parishes represent and hold?” I have not found that the new order has affected, in any direct way, the parishes’ implicit ecclesiologies during the time span covered by the study. Rather, it seems that the Church ordinance that was established at the time of the relational change has reinforced an already existing implicit ecclesiology where the parishes are considered to be autonomous. The fourth question "How can the empirical result be interpreted theologically with regard to its implicit ecclesiology, and what does that say about the ecclesiality of the Church of Sweden?” The theological interpretation of autonomization indicates an overall "immanent ecclesiology", which can be visualized in current praxis in the diocese of Luleå. The ambition that the Church of Sweden despite organizational change in the year 2000 would be the same also indicates a similar implicit ecclesiology. This is because the Church was not thought to change its identity despite being subjected to a revision in form. The study shows that the arsenal of theories and the methodical approach have implications for how much can be clarified and that different ways of studying the Church should be combined. The present study is an example of this by the study's abductive approach and exploratory character, which have allowed both interaction between praxis-related empiricism and theory and interaction between descriptive analysis and hermeneutic interpretation. The study also shows that “ordo-related theories” may be applicable to the study of the Church as an organizational structure.

William Watters was American Methodism's first itinerant preacher born in America. Although raised in an Anglican home, Watters was converted under the preaching and influence of Methodist preachers and soon became a class leader. At the invitation of Robert Williams, one of John Wesley's earliest workers in America, Watters embarked on his first itinerant preaching journey to the southeastern region of Virginia in October 1772. Watters quickly rose to prominence in the budding Methodist movement as a preacher and leader and was appointed to his first circuit at the 1773 Conference. As the Revolutionary War against Britain grew more intense Wesley's missionaries left the country or went into hiding. As a result Watters became a significant leader of Methodism, which included becoming the first American Methodist to chair a Methodist Conference in 1778. In the late 1770's the growing problem of limited access to the ordinances of baptism and communion came to a head with Methodists in Virginia and North Carolina ordaining themselves so that they could administer the ordinances. This created a split in American Methodism since preachers north of Virginia disagreed with these actions. In 1779 and 1780 the split was even more evident, with two separate annual conferences meeting. William Watters was the only preacher determined not to allow American Methodism to suffer irreparable damage from the schism. His proactive peacemaking efforts resulted in the reunification of the movement that met in a united Conference in 1781. Watters gave America Methodism fifty years of distinguished service as an itinerant preacher, a local pastor, trustee and benefactor. Health took William Watters off the punishing circuits but it could never keep him from serving the Lord through American Methodism. / Christian Spirituality, Church History and Missiology / D.Th.(Church History)

Submitted by SBI Biblioteca Digital (sbi.bibliotecadigital@puc-campinas.edu.br) on 2017-03-10T19:12:54Z No. of bitstreams: 1 MAURO MASSANORI MIYASHIRO.pdf: 2380997 bytes, checksum: fc2d550825d50d0a996842532845e496 (MD5) / Made available in DSpace on 2017-03-10T19:12:54Z (GMT). No. of bitstreams: 1 MAURO MASSANORI MIYASHIRO.pdf: 2380997 bytes, checksum: fc2d550825d50d0a996842532845e496 (MD5) Previous issue date: 2017-02-09 / Light Emmiting Diode ? LED. Efici?ncia energ?tica. Portaria n? 144/2015. INMETRO. Fator de pot?ncia. Fluxo luminoso. Efici?ncia energ?tica. The objective of this study was to evaluate the energy efficiency of LED light bulbs (Light Emitting Diode) commercialized in the Brazilian market in the period of 2015/2016 and the development of a low cost test system to measure the mains voltage, current, consumption and power factor of LED lamp. For the evaluation of the LED lamps, the equipment available in the laboratories of the Eldorado Research Institute was used, and as a reference, the requirements established by Ordinance No. 144/2015 of the Instituto Nacional de Metrologia, Qualidade e Tecnologia - INMETRO, published on March 13, 2015. This Ordinance made it mandatory for manufacturers and importers to certify LED bulbs as of February 26, 2016. In order to carry out this work, a set of LED lamps from different manufacturers was acquired in the retail market to be subjected to functional tests of consumption of energy (watts), power factor (PF), luminous flux (lumens) and luminous efficiency (lumens/watt). The data obtained were compared with the nominal values declared by the manufacturers, as specified in the INMETRO ordinance. The results show that 11% of the samples failed in the energy consumption test and 83% failed in the power factor test. The developed test system was validated comparing its measurements with the results obtained in the tests carried out in INMETRO certified laboratory. Through this work it was possible to have an overview of the energy efficiency of LED bulbs currently commercialized in the country. / O presente trabalho teve como objetivo avaliar a efici?ncia energ?tica de l?mpadas com tecnologia LED (Light Emitting Diode) comercializadas no mercado brasileiro no per?odo de 2015/2016 e o desenvolvimento de um sistema de teste de baixo custo para medir a tens?o da rede el?trica, a corrente, o consumo e o fator de pot?ncia de l?mpada LED. Para a avalia??o das l?mpadas LED foram utilizados os equipamentos dispon?veis nos laborat?rios do Instituto de Pesquisas Eldorado e como refer?ncia os requisitos estabelecidos pela Portaria n? 144/2015 do Instituto Nacional de Metrologia, Qualidade e Tecnologia - INMETRO, publicada em 13 de mar?o de 2015. Esta Portaria tornou obrigat?ria para fabricantes e importadores a certifica??o das l?mpadas LED a partir de 26 de fevereiro de 2016. Para a realiza??o deste trabalho foi adquirido no mercado de varejo um conjunto de l?mpadas LED de diferentes fabricantes para serem submetidos a testes funcionais de consumo de energia (watts), fator de pot?ncia (FP), fluxo luminoso (lumens) e efici?ncia luminosa (lumens/watt). Os dados obtidos foram comparados com os valores nominais declarados pelos fabricantes conforme especificado na portaria do INMETRO. Os resultados demonstram que 11% das amostras falharam no teste de consumo de energia e 83% falharam no teste de fator de pot?ncia. O sistema de teste desenvolvido foi validado comparando suas medi??es com os resultados obtidos nos testes realizados em laborat?rio certificado pelo INMETRO. Atrav?s deste trabalho foi poss?vel ter um panorama amostral da efici?ncia energ?tica das l?mpadas LED comercializadas atualmente no pa?s.

Purpose of my thesis is to analyze the process of adaptation economic results on the basis of corporate income tax for a business entity dealing in international and domestic transport. The issue is very extensive and the thesis, therefore, describes briefly the closing work, the accounting methods and procedures including accounting adjustments in accordance with Act No. 563/1991 Coll., On Accounting, Act No. 586/1992 Coll., On Income Tax, Ordinance No. 500/2002 Coll. and other related legislation with an indication of a simple practical example.

The theme of master's thesis is the application of selected methods of valuation on a house in Kamenný Újezd. Thesis deals with theoretical foundation, which describes the basic principles of valuation used, including basic terminology and legislation, and secondly, the work also deals with practical application of the theoretical basis. Practical part includes a description of the location where the family house is located, there is a description of the family house, describing the situation on the local real estate market valuation of selected family house, selected cost methods and by direct comparison and there is also mentioned valuation of land used the construction methods using Naegeli. This award builds on the evaluation of performance each of the valuation methods, comparing the calculated price of shares price of shares listed on the valuation ordinance and the conclusion of this work consists of a total recap the results of the valuation.