Assessing Depreciation For Valuation Purposes – A Decompositional Approach

In valuing property one method that is commonly adopted in situations where market evidence is non-existent is the Depreciated Replacement Cost method. As the name suggests, this involves estimating the replacement cost as new of the property, which is the subject matter of the valuation, and making allowances for accrued depreciation. The allowance made for depreciation is important as it allows for the estimation of value that reflects the current state of the property. The estimation of depreciation for valuation purposes has been the subject for a number of empirical studies. There is however no consensus within the valuation profession as to which approach to estimating accrued depreciation addresses the key elements that are of concern to the valuer viz; age, condition and functional obsolescence. The paper proposes one such approach that incorporates all these elements in the estimation of accrued depreciation for valuation purposes. The approach first considers the individual causes of depreciation separately and uses different methods to estimate accrued depreciation for each of the causes of depreciation. Total accrued depreciation is then estimated by first taking account of curable physical depreciation and then age and functional obsolescence. The approach proposed presents a basis for a more comprehensive discussion and a subsequent adoption of a common methodology valuers can rely on to estimate depreciation

A Historical Review of Diseases and Disease Prevention in Gold Coast: A Focus on Asante (1900-1957)

The history of any community cannot be written without paying attention to the issues that shaped the lives of the people. One of the pertinent issues in history has been disease infestation and how it has been prevented or cured. From the earliest time, man has faced the challenge of meeting his health needs. The constitution of the World Health Organization (WHO) defines health as “the state of physical, mental and social well being and not merely the absence of disease or infirmity”.[1] This definition underlines health as an integral part of what a people need in order to realize their full potential and derive satisfaction from life. Oral traditions have shown that the people of Kumase and Asante as a whole faced the challenge of providing health care from very early times. In fact, all humans have in one way or the other shown resilience in fighting anything that has the potential of threatening their existence including diseases. [1] D. Longley, Health Care Constitutions, (London: Cavendish Publishing Ltd, 1996)

Food Security in Nutrient-Stressed Environments: Exploiting Plants' Genetic Capabilities, Summary and Recommendations of an International Workshop 27-30 Sep 1999

Attended by 50 international participants, this workshop marked the culmination of Phase III of a 15-year Special Project at the International Crops Research Institute for the Semi-Arid Tropics (ICRISAT) funded by the Government of Japan Entitled "Sustainable cultivation of upland crops in the semi-arid tropics", the Project was executed in collaboration between ICRISAT and Japan International Research Center for Agricultural Sciences (JIRCAS). The workshop objectives were to: Explore the scope for genetic manipulation of the ability of crop plants to access and use nutrients, prioritize candidate mechanisms of enhancing nutrient uptake and use in terms of their suitability for genetic manipulation, examine appropriate methodologies for genetic enhancement of crop plants' ability to absorb nutrients and use them efficiently, and suggest how genetic options can best be combined with management options to improve nutrient uptake and use. Over 30 papers were presented in sessions on: sustainability of breeding for low-nutrient environments, candidate mechanisms, methodologies, and combining genetic improvement with natural resource management. Extended abstracts of all papers are included, together with an introductory review that includes colored photographs of Project Highlights. Session interpretive summaries, and recommendations for future research needs, priorities and strategies are provided

Irradiation of ready meals for microbiological safety and shelf-life extension. 1. Microbiological quality of waakye and other ready-to-eat meals

Waakye bought from the open market and 14 meals prepared under the hazard analysis and critical control point (HACCP) plan were microbiologically investigated. The aerobic mesophilic count (AMC) (107 - 108 CFU g-1) and coliform count (106 - 107 CFU g-1) ) for complete waakye meals, including macaroni, fried fish, sauce and vegetable salad, exceeded the microbiological standards for such ready-to-eat meals. The AMC (101 - 104 CFU g-1) ) and coliform count (101- 102 CFU g-1) ) for all the ready meals prepared under HACCP and stored (-5 to 0 oC) for up to 5 days were within the standards. Potential pathogens isolated from waakye and the meals prepared under HACCP plan included Escherichia coli, Klebsiella spp., Serratia spp., and Enterobacter spp. Subsequent studies will exploit the potential of irradiation to eliminate pathogens and ensure the microbiological safety of ready-to-eat mealsWaakye (riz et haricot cuisinés ensemble) acheté de la vente libre ainsi que quatorze repas préparés sous le critique (ARPCC) étaient enquetés par la méthode microbiologique. Le compte d'aerobic mésophilique (107 - 108 CFU g-1) et le compte coliforme (106 - 107 CFU g-1) ) pour le repas de Waakye complet qui comprenait le macaroni, le poisson frit, la sauce et la salade de légumes dépassaient les normes microbiologiqes pour tels repas cuisinés. Le compte d'aerobic mésophilique (101 - 104 CFU g-1) ) et le compte coliforme (101 - 102 CFU g-1) ) pour tous les plats cuisinés préparés sous ARPCC et conservés au froid (-5 à 0 oC) pour 5 jours étaient aux niveaux requis. Les agents pathogènes potentiels isolés de waakye et des repas préparés sous le plan d'ARPCC comprenaient Escherichia coli, Klebsiella spp., Serratia spp., and Enterobacter spp. Les études à venir vont exploiter l'utilisation d'irradiation pour éliminer les agents pathogènes et assurer la sécurité microbiologique des repas cuisinés. Ghana Journal of Agricultural Science Vol. 39 (1) 2006: pp. 19-2

The Craft Industry, Oral Literature and Language in the Development of Tourism in Ghana: Prospects and Challenges

This paper examines the role the craft industry, Oral Literature and language play in the development of tourism in Ghana.  From the study, it was found that all the three are important for several reasons, namely economic value, exchange of information, sharing of experiences or world-views and finally changing biases.  However, lack of outlets and finishing of products constitute major problems. Key Words: Artifact, Cosmo-vision, pragmatic interpretation, equiparable, lyrical interpretation

Forecast of Future Aviation Fuels. Part 1: Scenarios

A preliminary set of scenarios is described for depicting the air transport industry as it grows and changes, up to the year 2025. This provides the background for predicting the needs for future aviation fuels to meet the requirements of the industry as new basic sources, such as oil shale and coal, which are utilized to supplement petroleum. Five scenarios are written to encompass a range of futures from a serious resource-constrained economy to a continuous and optimistic economic growth. A unique feature is the choice of one immediate range scenario which is based on a serious interruption of economic growth occasioned by an energy shortfall. This is presumed to occur due to lags in starting a synfuels program

Nitrogen Management in Sorghum/Pigeonpea Intercrop

Conriderable gaps remain in our undmtanding of the extent to which nitrogen IN) fertilizer application in cereal/legume intercropping sytems could be synergistic in term of maximizing biological nitrogm fixation (BNF) by the le. gurne, and optimizing grain yield of the cereal component. There is a high potential to inneuse the grain yield of ~orghuma nd enhance BNF by pigeonpea through intercropping, without greatly innearing the use of fertilizer N. This review suggesrs thut: ( I ) Medium-durotion pigeonpea can reduce t k Kr; ferrtlization needs of sorghum bv 50% in a sorghum/pigeonpea intercrop. (2) Split- &&? of modest N rates is a sound strategy to increme X-use efficienq, and to enhance BNF by pigeonpea in the semi-arid tropics. This is because of the k t yr a i t~ha t a no cwr at the owet ofthe rainy season, leading to a substantbl downward water Pou, coupled with the innensed chance of water deficits during the growing searon. (3) In areas where soil mineral ?\: is relaricely high so as to suppress BNF by legumes, interrropping cereals with legumes is rtital to reduce the inhibitoh. effects of soil Tu' on BNF. This is supported by the experimental evidence that starter doses of 20-25 kg N ha.' suppressed BNF by sole-cropped, but nor ~nterc~oppepdi geonpea. (4) lnternopped legumes removed less N from the soil than their respectitle sole crops, suggesting the potential of reducing N mrning from rhr soil through interflopping. (5) For more efficient use of X b> interflopping sperm, companion naps that exhibit different root system architecture are vi:al to prevent competition for uutrr and N by root

Impact of Socioeconomic Factors on Florida Consumers\u27 Perceptions on Use of Chemical in Locally or Regionally Produced Livestock Products

Abstract The use of chemicals in livestock production has been an issue for consumers for several decades. This study, therefore, assessed the impact of socioeconomic factors on Florida consumers’ perceptions on the use of chemicals in locally or regionally produced livestock products. Data were collected from a sample of 404 participants from several Florida counties and were analyzed using descriptive statistics and ordinal logistic analysis. Most of the respondents were of the opinion that using chemicals in locally or regionally produced and sold beef or goat meat was a serious or somewhat serious hazard. The ordinal logistic regression results showed that several socioeconomic factors, such as household size, gender, age, and education had significant effects on pesticide residues; antibiotics; artificial fertilizers; additives and preservatives, and artificial coloring. It was recommended that producers and processors should minimize the use of chemicals in livestock products as this has both short- and long-term benefits. Keywords: Socioeconomic Factors, Chemicals, Consumer Perceptions, Locally or Regionally Produced, Livestock Product