Networks Analysis And Synthesis
To determine the polarity of the voltage drop across a resistor, it is necessary to know

E.m.f. in the circuit
Value of resistor
Value of current through the resistor
Direction of current through the resistor

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Networks Analysis And Synthesis
In Thevenin’s theorem, to find Z

All independent voltage sources are short circuited and all independent current sources are open circuited
All independent current sources are short circuited and independent voltage sources are open circuited
All independent voltage and current sources are short circuited
All independent voltage sources are open circuited and all independent current sources are short circuited

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