According to the established valuation practice, when valuing businesses (companies, business units and other retail assets) the income and market approaches are generally applied. The use of the cost approach is rather limited and is normally employed when valuing small companies (those that have not reached their breakeven point or those having little historic data) and holding groups. The article suggests modernization of the cost approach, aiming to broaden its scope of use through the integration of some income approach elements. The article provides a description of this valuation technique, which the author calls Assets Replacement Cost Method (ARCM). It relies on the replacement concept, according to which the investor will not pay more for an asset than the total cost necessary to create an asset of equal utility, be it by means of acquisition or construction. This method is based on the cost approach and incorporates some elements of the income approach, which allows optimizing the strengths and weaknesses of both methods. From the author’s point of view, this method can be classified as hybrid, similar to the Economic Value Added (EVA) and Edwards-Bell- Ohlson (EBO) valuation approaches.

This study focused on the examining the increased attention to water in decentralization which is an issue that needs immediate action because without water there is no life. One way to improve performance of water service delivery is to fully decentralize this service and allow the decisions relating to water service delivery to be locally made for the local development. This study examined the impact of decentralization on water service delivery in Ukonga ward, Ilala District of Dar Es salaam, Tanzania. Existence of few empirical studies on the impact of decentralization on water service delivery is the motivation for this study. The study adopted a descriptive cross-sectional survey design that involved the use of questionnaires and interviews in collecting data from a sample of 375 respondents randomly selected from a population of 19,290 households of Ukonga ward. The study recommends that all the government through its agents responsible for water service delivery such as DAWASCO (Dar es salaam Water and Sewerage Corporation) and other agents in the local government level needs to use more resources and take a proactive approach in order to solve these problems such as; the price of piped water, the cost of water connection, cost of water maintenance, accessibility of water from DAWASCO well and access of piped water from DAWASCO. Finally the government should fully implement its policy of decentralization by devolution so that services such as water can be realistically closer to the people.

The present research named ''the analysis of a pro-poor program for welfare conditions of households in Rwanda'': Case study of Nyagisozi Sector in Nyanza District was undertaken from 2009 to 2013. The main objective of this paper is an attempt to analyze the pro-poor program for welfare condition through the Vision Umurenge Program (VUP) as an approach for poverty alleviation. The study used techniques of questionnaire adressed to the sample population of 378 in collection of primary data and interview where secondary data were collected using documentation. To evaluate VUP performance, statistical Package for Social Sciences (SPSS) where descriptive and inferential statistics have been used in data analysis. The analysis show that before VUP inauguration in Nyagisozi Sector, the level of life were very cheap and categorized in three main lives (bad live at 55.8%, moderate life 41.5% and good live 2.6%). After the VUP introduction in Nyagisozi Sector, their lives were changed vice versa where bad life is at 7.7% comparatively to before VUP introduction in this Sector. The analysis confirmed that VUP contribute positively to the welfare condition so as the data clearly show significant correlation where VUP activities increases, poverty decreases in observable steps. Moreover, between two variables of VUP increasing activities and Poverty alleviations, there is correlation of 0.546 which indicated positive linear correlation of two variables.

The impact of microfinance products on the entrepreneurship needs for socio economic development was assessed in TUGENDANE N’IGIHE SACCO due to 2014 within 149 clients and 3036 accounts holders, Rwanda. The study was accomplished with the aim of assessing the impact of microfinance products and the entrepreneurship needs for socio economic development of the clients in TUGENDANE N’IGIHE SACCO. The method of collecting and analysing data was employed to this study, to both primary and secondary data. Data were collected using self-administered questionnaire, Rwanda PPI scorecard and semi-interview and then analyzed using SPSS, simple poverty scorecard for Rwanda, data entry software and Microsoft Excel. The study found that savings through current deposits (82.6%), security savings (75.8%), savings for children (32.2%) and term deposits (34.9%) and, small loans through commerce loans (41%), agriculture and livestock loans (29%), constructions loans 3%), transport and equipment loans (2%) and emergency loans: 25% (school fees, health insurance, wedding, burial, overdraft) are microfinance products mostly consumed by clients of TUGENDANE N’IGIHE SACCO. The analysis made model for incidence of microfinance products on ENSED of clients showed a strong positive relationship (83.4%). Using the multi linear regression, the equation of the model become as follow: Entrepreneurship Needs for Socio Economic Development (ENSED)=0.551+0.10 Education level+0.54 Main occupation - 0.065 number of dependent/family size+0.97 Membership duration+0.212 Number of loans got from TUGENDANE N’IGIHE SACCO+0.126 Monthly Income after joining TUGENDANE N’IGIHE SACCO+0.044 Government policies against poverty. Or simply ENSED=0.551+0.101Ed+0.54Oc - 0.065Fs+0.097Md+0.212L+ 0.126Y+0.044Gov. The study recommended that TUGENDANE N’IGIHE SACCO should adopt the use of the Rwanda PPI scorecard for assessing its achievement in poverty reduction and more serving its clients.

By following the entire categories of ECA’s, our targeted respondents were university students. Our D.V was “Personality” and I.V’s were “ECA’s and “Educational Performance” We’ve found that more participation in ECA’s can make the students as a shining stars, build up their leadership qualities, make them future leaders and improve their sportsmanship. Our hypotheses also retrospective that Extracurricular Activities can develop the personality (Big Fives). Our targeted audience were university students (N=941) who belongs to different departments of five dissimilar universities, as well as Arid Agricultural University Rawalpindi, B.Z. University Multan, COMSATS IIT Vehari, GC University Faisalabad and NCBA and E-Layyah campus. Most of the respondent was interested in the cricket, bivariate correlation and the Results of our research study are robust because (Significant level) Sig. (I-tailed) among D.V and I.V were significant and strongly positive to each other. We’ve used the five point likert scale to check the personality traits and then analyzed the descriptive statistics, likewise Regression coefficient, Pearson (r), R2, ANOVA, Standard Deviation, Durbin-Watson and Residuals Statistics. Cronbach’s Alpha was 0.8.

Purpose: The purpose of this paper is to investigate about time management effect on the relationship between knowledge management and organization performance. Design/methodology/approach: The paper contains a comparative analysis of relevant literature from the fields of knowledge management, time management and organization performance, conducted between 2007 and 2015. The research was conducted on a sample of 42 non-profit organizations (24 National and 18 International) we collected the data through a questionnaire that was given to the Monitoring and development department. Findings: The research results reached to the idea that Time Management really plays a strong role to strengthen the relationship between Knowledge Management and Organization Performance dimensions, but not all dimensions, only the standard dimensions (Internal business process, Learning and growth and the Sustainability), but on the non-standard dimension we used which is: the increase or the decrease on the percentage of the affected population who receive services from the organizations, the result is on the opposite side. Also it reached to the result that the organization nationality affects the relationship between knowledge management and the performance management. Originality/value: The paper ranks among the first to search for convergences between International and National non-profit organizations that seem firmly divided in bot h theoretical and institutional aspects.

A new practice that involves the use of sales strategies applied to regions, cities, and countries. The place marketing then consists of the implementation of practices and marketing techniques for enhancing the attractiveness of the territory. Indeed, when the Place Marketing is allied with a resource that territory, a special benefit is introduced and committed future success of the region as a whole. "When the festival allows a small town to grow and exist beyond its Canton, the issue is social as well as economic and cultural development. To this end, what role has the Place Marketing in the evolution and development of cultural events? And what impact International Festival of Nomads plays in the attractiveness of the area?. What role has the place marketing in the evolution and development of cultural events? What impact plays the international festival of nomads in the region's attractivity?

From the birth of Human beings they are consuming products for satisfying their needs. Now days, rapid consumption of secondhand product is due to increase in population. Our research aim is to determine the effect of brand, price, risk and seller location on consumer purchase intension while purchasing secondhand products. 200 close ended questionnaire were distributed among the people and 186 received back. By using SPSS linear regression equation applied on data to check the impact of independent variables brand, price, risk and seller location on dependent variable consumer purchase intension. Results shows that brand and price have positive impact on consumer purchase intension while purchasing secondhand products. Marketers can utilize the findings of this research and can shape consumer purchase in tension for second-hand products.

The sector of handicraft is not only provides employment for the development of economy but it also acts as a sensible artistic approach of self-expression for the artisans. Handicrafts are matchless expressions as they represent culture, tradition, and heritage of a country. Handicraft sector is directly related to the economy of the rural India that means its growth, and downfall is the mirror image of rural economy as well as the economy as a whole In this paper, we have tried to analyze why the sector is one of the promising and productive sectors in India economy and what is the contribution of handicraft as foreign inflow to the Indian economy, and its growth, and decline through last fifteen years. Further, we have shown the growing foreign markets for Indian handicraft, and the leading foreign market for Indian art to export.

Residential buildings in communities are the fundamental spaces and environments for human dwelling. However, natural and human-made disasters can threaten the safety of these buildings, and thus communities. This study integrated the current concepts and practices of different types of communities into the concept of safety communities. In addition, it used the collapse of seven complex buildings. Weiguan Jinlong residential complex in Tainan, caused by a magnitude 6.4 earthquake on February 6, 2016 as an example to systematically examine and analyze the current concepts and practices of the aforementioned community types. In addition, by focusing on how natural environments are relevant to buildings in communities, this study proposed suggestions for the following policies and initiatives related to site planning: environmental measures on safety from geographic features, guidelines for national land use, architectural management for communities in cities, initiatives on national land conservation managed by specific institutions, and the Disaster Prevention and Response Act.