Residential property developers face an ever-increasing problem of disposing of their newly built residential premises. The problem exists because of an oversupply of residential property and a decrease in property sales over the past few years. The VAT consequences of such a change in use of a property could have catastrophic implications for the property developer in terms of cashflow. In the 2010 budget speech, the Minister of Finance of South Africa acknowledged that harsh VAT legislation exists. The aim of this study is to determine a way of amending South African VAT legislation to accommodate property developers during the period when residential properties are temporarily let out. It was concluded that South Africa’s current VAT legislation with regard to change in use of residential properties is far worse than that of New Zealand and Australia, but that the proposed amendments will offer some degree of relief. The situation, even after implementing the amendments to legislation, will still not give sufficient relief and another solution is put forward for consideration. / Residensiële eiendomsontwikkelaars staar toenemende probleme met die verkoop van hulle nuutgeboude residensiële eiendomme in die gesig. Die probleem het ontstaan weens die toenemende beskikbaarheid van residensiële eiendomme in die mark, sowel as die afname in die eiendomsmark die afgelope paar jaar. Die BTW-gevolge van sodanige verandering in gebruik van ʼn eiendom mag katastrofiese gevolge vir die eiendomsontwikkelaar inhou wat betref kontantvloei. In die 2010-begrotingsrede het die Minister van Finansies van Suid-Afrika erken dat problematiese BTW wetgewing bestaan. Die doel van hierdie studie in om te bepaal in watter mate die Suid-Afrikaanse BTW-wetgewing verander kan word ten einde eiendomsontwikkelaars te akkommodeer gedurende die periode waarin hulle eiendomme tydelik uitverhuur word. Daar is gevolglik vasgestel dat Suid-Afrika se BTW-wetgewing met betrekking tot die verandering in gebruik deur eiendomsontwikkelaars erger is as die wetgewing in Nieu-Seeland en Australië, maar dat die voorgestelde wetswysigings ietwat van ʼn verligting sal bied. Die situasie, selfs ná die implementering van die wetswysigings, sal steeds nie voldoende verligting bied nie en ʼn ander oplossing word voorgestel. / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / Unrestricted

Context: Technical debt, the process of introducing sub-optimal so-lutions for short-term profit at the expense of long-term effectiveness,is a new and upcoming research field and has been shown in multiplestudies to affect different human aspects, such as moral and affectivestates. Objectives: The aim of this study is to investigate how technicaldebt impacts stress in both developers and project managers. Methods: The study consisted of two main parts, one literature re-view and one case study. The case study consisted of semi-structuredinterviews with 11 participants which were then thematically analyzed. Results: The results show that technical debt which directly impactsthe efficiency and performance of the developers has a negative impacton stress, which the study found to primarily consist of test debt andcode debt. It also suggests that project managers are generally lessimpacted by technical debt and are more liberal towards introducingit to the system. Conclusions: The study found that developers are more directlyimpacted by technical debt and are, hence, more critical towards itsintroduction. Project managers, on the other hand, are impacted byit to a lesser degree and therefore, in combination with the pressuresand requirements by the customer, prefers a “good enough” solutionover a perfect solution.

Transport Layer Security (TLS) is a secure communication protocol between a client and a server over a network. The TLS protocol provides the two endpoints with confidentiality through symmetric encryption, endpoint authentication using public-key cryptography, and data integrity using a MAC. However, studies show that security vulnerabilities within TLS connections are often caused by developers misusing TLS library APIs. We measure the usability of four TLS libraries by performing a developer user study. Participants were given code that connects to google.com through HTTP, and tasked with using a TLS library to change the code so that it connects securely to Google through HTTPS. Our results help show what makes a library usable and what problems arise for developers using these TLS libraries. We found that the main way to ensure a TLS library is usable is to focus on having clear documentation. From our results, we provide suggestions on how to create usable documentation.

This bachelor thesis work at MAU (Malmoe University) was carried out in Sweden at Company X. Company X is a Swedish IT company that provide SaaS (Software as a Service) as e-commerce solutions for small- to medium-sized businesses. The purpose of this project is to analyse the current design process of Company X with the aim of improving the communication between front-end developer and client by providing them with a tangible tool in order to align the front-end developer with the expectations of the clients. The two methods that was used to collect data was individual semi-structured interviews and an online co-creation session which were analysed through grounded theory. The analyzations of the results of this thesis clarified that miscommunication occurs depending on several factors which causes different issues. The conclusions of this thesis are that data that is highly abstract is understood differently by different social worlds, resulting in issues within the communication between front-end developer and client as well as limiting the front-end developments contribution to appearance which causes the organisation to exclude the opportunity of business success. Due to data getting altered when going through several actors before reaching the front-end developer, it was argued that miscommunication occur throughout the design process of Company X. The issues within the occurring communication affects the design projects outcome negatively. Subsequently, it was argued that the current design process of Company X is in need of a portfolio containing visual explanations since a portfolio is a simple tool to use in order to make a viewer understand which would potentially decrease the levels of miscommunication as well as aligning the front-end developers with the expectations of the client.

The master thesis consists of introduction, three chapters, conclusion, list of references and applications. The first chapter discusses the basics and problems of the development of the system of additional education. The main disadvantages of the existing educational infrastructure. Modern trends in the design and construction of educational facilities. The second chapter examines the macroeconomic situation of the educational infrastructure of the city of Yekaterinburg, analyzes the socio-demographic and macroeconomic indicators, as well as predicted the dynamics of changes in such indicators, reviewed the educational infrastructure and developed the concept of the investment and construction project for the construction of an educational center in Yekaterinburg. The third chapter assesses the socio-economic efficiency of the planned investment and construction project for the construction of an additional education center in the city of Yekaterinburg. / Магистерская диссертация состоит из введения, трех глав, заключения, списка литературы и приложения. В первой главе рассмотрены основы и проблемы развития системы дополнительного образования. Основные недостатки существующих объектов образовательной инфраструктуры. Современные направления в проектировании и строительстве объектов образовательного сектора. Во второй главе рассматривается макроэкономическая ситуация образовательной инфраструктуры города Екатеринбурга, проведен анализ социально-демографических и макроэкономических показателей, а также спрогнозирована динамика изменения таких показателей, проведен обзор объектов образовательной инфраструктуры и разработана концепция инвестиционно-строительного проекта по строительству образовательного центра в городе Екатеринбурге. В третьей главе проведена оценка социально-экономической эффективности планируемого инвестиционно-строительного проекта по строительству центра дополнительного образования в городе Екатеринбурге.

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The diploma thesis deals with the topic Financing of developers´ projects. The theoretical part is focused on the explanation of development financing, a description of a development project itselves and the financial methods for measuring the success of the project. The analytical part describes the processing of a real project focusing on financing methods and calculation of profit variants. The last section shows possible alternatives to project financing. Based on the success rate measurement of each variant, it provides recommendations for a suitable choice of developer financing.

Starting out as a minor form of amusement, the game industry has become one of the most lucrative andsuccessful in the entertainment business competing against giants such as television, movies and music.As the internal competition within the developer community grows companies work hard at discoveringnew ways to attract and keep customers. By having a playcentric approach focusing on user experiencethey hope to achieve that goal. This thesis describes the process of designing a game with focus on theplayer. We apply the concept of flow on game development and investigate through research throughdesign if we are able to create a game that keeps the player in flow. Play tests showed several elements such as control issues and too difficult challenges early in the game,affecting the possibility for players to experience flow while playing. These negative factors came to becalled flowleakers. In the end, based on our play tests, we were able to conclude that we achieved ourgoal of making a game that generated flow.

This thesis takes the form of two separate fractions. Theoretical context, in which the real estate developer, the construction project is defined, costs in connection therewith arise are characterized and also methods for analyzing these costs are mentioned, is Chapter 1. Practical fraction consisting of a cost analysis of model development company and model construction project, forms Chapter 2 and Chapter 3. In conclusion, the practical analysis outputs are interpreted and some recommendations to optimize costs are presented.