This diploma thesis deals with applying analysis of the highest and best use on a specific example, which is building number 15, in the object Mosilana, at address Spitalka 60/12. The theoretical part analyzes problematics of property valuation, which is related to the work. There are described part of that method, which are: legally permissible, physical posibility, financial feasible and maximum productivity. By using of valuation techniques is this method applied on our valued property in the practical part of diploma thesis. We determine the highest and best use.

This diploma thesis deals with the issue of analyzing the highest and best use of property. Abroad, this method is quite used and referred to as Habu. The method is applied to a specific case of the Sokolovna in Mosty u Jablunkova. The first part focuses on the theoretical introduction, which describes the basic concepts and how to tackle the highest and best use. The second part of the thesis is focused on the practical application of the method to a particular case where the legal admissibility, physical, financial and maximum profitability tests are made on logically probable possibilities of use. The test results are the highest and best use of a particular case.

The Diploma thesis deals with the safety assesment of the small water reservoir Bartošovice III during the floods, according to requirments of TNV 75 2935 (technical standard). First two chapters are devoted to the description of the dam purpose. Following chapter deals with the summary of basic information and documentation, including hydraulic analysis. In the following section maximum permissible safe water level is determined together with the maximum check flood water level in reservoir which reflects the flood wave transformation. In the final evaluation the comparison of the maximum permissible safe water level with maximum check flood level is carried out. At the end of the thesis recommendations leading to ensuring of reliability and safety of water reservoir are listed.

The diploma thesis deals with the valuation method called Analysis of the Highest and Best Use (HABU). In the theoretical part are described and explained four basic hypotheses of which analysis consists of. These are legal permissibility, physical possibility, financial substantiation and maximum productivity. The practical part deals with specific variants, on which calculations are demonstrated as well as confirmation or refutation of hypotheses.

The Diploma Thesis focuses on the assessment of the current state of VD Tesetice to convert KPV parameters Q1000. Based on this evaluation, the thesis proposes corrective actions on waterwork constructions for the purpose of protection of their functioning during floods. Proposed corrective actions consist of designing new or additional safety features, mainly security spillway in abutment terrain.

The VAT treatment of over-allowances in the motor retail industry has proved contentious for South African Revenue Services (“SARS”). VAT legislation dictates that notional VAT may be claimed on the lower of the open market value and the consideration paid. The industry, however, claims notional VAT on the actual consideration paid for a used vehicle on the basis that a higher output VAT will be declared on the consequent sale of the new vehicle. This is because the over-allowance is offset against the lower discount granted. SARS allows this practice on account of SARS’ own issuance of a binding general ruling, provided certain criteria are met. This ruling is contained in the VAT Guide to Motor Dealers. This study performs an analysis of the current practice by South African motor retailers pertaining to over-allowances. The aim of the study is to determine the impact on the industry of the issuance of the Guide, both practically and from the perspective of compliance, focussing on VAT legislation and Competition Commission legislation. The study discusses the requirements contained in the Guide in the light of the Competitions Act and the practical benefits, and concludes that the industry is satisfied with the issuance of the Guide, despite its silence on the interpretation of certain key criteria. The industry has chosen to assume that, as SARS has acted reasonably in the issuance of the Guide, it would not expect the industry to deviate from any other legislation, including the Competitions Act. If SARS is not satisfied with this interpretation, the Guide will have to be amended to include definitions of terms such as “permissible discount”. AFRIKAANS : Die hantering van die toelating van oormatige BTW in die motorvoertuig-kleinhandelsindustrie is, insover dit die Suid-Afrikaanse Inkomstediens (“SAID”) betref, omstrede. BTW-wetgewing bepaal dat geagte BTW gehef mag word op die laagste van ope markwaarde en die werklike bedrag betaal. In die motorvoertuigindustrie word BTW egter altyd gehef op die werklike bedrag betaal vir ‘n gebruikte voertuig met die veronderstelling dat hoër uitset BTW verklaar gaan word met die verkoop van ‘n nuwe voertuig wat die inruiltransaksie tot gevolg gaan hê. Daar word geredeneer dat die oortoelating van BTW uitgekanselleer gaan word deur ‘n laer afslag op die nuwe verkope. As gevolg van bindende bepalings in die BTW Handleiding vir Motorhandelaars, wat uitgereik is deur die SAID en die nakoming van sekere voorwaardes deur die motorhandelaars, laat die SAID hierdie praktyk toe. In hierdie mini-verhandeling word die vereistes wat in die Handleiding vervat is teen die agtergrond van die Wet op Mededinging en die praktiese voordele daarvan bespreek. Die gevolgtrekking is dat die motorvoertuigindustrie tevrede is met die uitreiking van die Handleiding vir motorhandelaars ongeag die feit dat sekere sleutel aspekte nie in die Handleiding voldoende toegelig word nie. Die motorindustrie het die aanname gemaak dat SAID redelikerwys opgetree het deur die Handleiding uit te reik en sal daarom nie verwag dat die industrie van enige ander wetgewing sal afwyk nie, insluitende die Wet op Mededinging. As die SAID nie tevrede is met hierdie interpretasie nie sal dit beteken dat die Handleiding aangepas sal moet word om ander relevante terminologieë soos “toelaatbare afslag” beter te omskryf en te verduidelik. Copyright 2011, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. Please cite as follows: Coventry, MA 2011, A critical analysis of the VAT implications of over-allowances in the South African motor retail industry, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03092012-112915 / > F12/4/77/gm / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

В магистерской диссертации представлена методология пошагового синтеза композиционного сорбента на основе катионообменника и гидроксида титана (IV). Показаны результаты сорбции меди (II) и других тяжелых металлов синтезированным композиционным сорбентом. Для математического моделирования результатов сорбции были использованы изотермы Ленгмюра, Фрейндлиха и Темкина. Установлено, что модель Ленгмюра наиболее точно описывает сорбционный процесс. Определены константы модели Ленгмюра и площадь удельной поверхности композиционного сорбента. Гранулы композиционного сорбента изучены с помощью методов сканирующей электронной микроскопии (СЭМ) и энергодисперсионного микроанализа (ЭДМА). Вычислены коэффициенты распределения меди (II) в гранулах композиционного сорбента и степень сорбции меди (II) из водных растворов CuSO4 различной концентрации. / The methodology of stepwise synthesis of the composite sorbent based on cation exchanger and tin(IV) hydroxide was demonstrated. The sorption results of copper(II) and other heavy metals onto the composite sorbent are presented. Langmuir, Freundlich and Temkin adsorption isotherms were used in mathematical modeling of the sorption data. The Langmuir model most accurately describes the sorption process. The constants of the Langmuir model and the specific surface area of the composite sorbent were defined. Granules of the composite sorbent were studied by scanning electron microscopy (SEM) and energy-dispersive X-ray microanalysis (EDXMA). The distribution coefficients of copper(II) in the composite sorbent and the sorption degree from CuSO4 aqueous solutions of various concentrations were computed.

The theoretical part is focused on evaluation of chosen ?essential? plastics used in the car industry. The principles of construction and proportioning of plastic components, basic conception of injection moulding and measuration follow. Another section of the theoretical part presents a summary of possible CAD systems, which are used. The practical part is focused on a particular plastic moulding. It includes the main description of a component with its material choice in dependence on the component function. Another section contains evaluation of the component complexity from the viewpoint of moulding, and a possible substitution of constructions, which could be productively simpler, is shown. The whole thesis is completed for better lucidity by pictures, drawings, and mechanical drawings.

Subject of the work is comparison between the selected Czech standards elements for the road design and the standards in selected EU Member States. Based on the comparison and in agreement with the supervisor is designed to optimize the control elements of pitch towards sustainable transport safety. The work addresses the longitudinal gradients of motorways, expressways and other roads directionally divided according to standard ČSN 73 6101.

The thesis contains information about the design of pressure vessels and describes their individual parts. It is mentioned production of individual parts and the process including assembly parts in one unit. The thesis includes options of control and testing of pressure vessels. It is described kinds of built-ins of distillation column and the basic principles and types of distillation. It is created stress analysis of pressure vessels parts according to ČSN EN 13 445 – 3, and also stress analysis of the selected part of column by using FEM. Mechanical drawing of distillation column is part of the thesis.