Discounted cash flow (DCF) techniques for capital investment appraisal perform very crucial and important roles that relate to issues ranging from financial to technical, policy and socio-economic environments. Analyses need to be carried out when an organization undertakes capital expenditure on projects and programs. Capital budgets coordinate the development of the organization's long-term capital expenditure projections based on its long-term strategic plans. This dissertation is a result of a descriptive study conducted in the Iringa diocese of the Evangelical Lutheran Church in Tanzania located in Iringa district. The purposes of this study were the following: > To undertake descriptive research to understand the practice of DCF capital· budgeting by key heads of programs and projects of the ELCT Iringa diocese. >To identify key problem areas pertaining to capital budgeting that led to the deterioration of finances in the diocese of Iringa. >To provide recommendations on the alleviation of those identified problems. The study used various forms of data including, the ELCT statistical reports, financial guidelines, a library literature review and a long questionnaire that was distributed to the heads of the particular program/project. The study established the following: > The diocese of Iringa has strategic plans some of which extend to a period of three years. > The heads of programs do not have the necessary skills to pursue DCF Capital budgeting techniques for cash flows estimates falling within the estimated time frame. > The available guidelines issued by the ELCT head office that are currently used do not include the discounting rates and the time value of money when analyzing and evaluating projects and programs. > Since 1997 there has been a decrease in the income that ELCT Iringa diocese is receiving. > There is a need for ELCT Iringa to concentrate more on public relations exercises to attract key donors who could support the running of its programs and projects. In order to reduce the degree of vulnerability and improve her financial viability, it is recommended that ELCT Iringa diocese employ DCF capital budgeting techniques by developing new and better guidelines for capital budgets. Program and project heads also need to be trained in the use of newly developed guidelines. The ELCT Iringa diocese is also advised to improve its handling of finances in order to inspire confidence from its donors. / Thesis (MBA)-University of Natal, 2003. / German Ecumenical Agency.

Theatre for Development (TfD) is a process whereby the community uses theatre, especially African traditional theatre forms, to address their development issues. In Tanzania, TfD came as a result of many factors; poor communication approaches used by the state in addressing development in the late 1970s, the economic crisis of the 1970s, the implementation of IMF and World Bank pressure to adopt Structural Adjustment Programs (SAPs) among others. Liberal policies imposed mostly from Euro-America proposed non-governmental organizations (NGOs) to replace the state in addressing development, as they were perceived to be more democratic and less authoritative. Most of the supported activities of NGOs became those linked to development or that are in the position to bring about development in the fields of health, sanitation, education, gender, and democracy. Therefore, even theatre that was supported by donors was linked to or addressed ‘development’. In most cases, funding institutions have their own objectives, missions, and goals to fulfil. This paper tries to question the role of TfD in present Tanzania. It argues that, since most of the TfD projects have been funded by foreign donors and communities have no economic control of their own development concerns, it is clear that TfD is playing a double deal, community empowerment on the one hand and disempowerment on the other.

In der Arbeit geht es um die Geschichte der protestantischen theologischen Ausbildung in Tanganyika, dem Festlandteil des späteren Tansania. Es ist hauptsachlich ein Teil der Geschichte der protestantischen Missionen aus Deutschland und den USA, die diese in Tanganyika geschrieben haben. Allerdings wäre die theologische Geschichte ohne das Wirken der Einheimischen nicht denkbar. Ihr Wirken war aber - bedingt durch deren Status - mehr im Hintergrund. Begonnen hat die theologische Ausbildung erst zwischen den beiden Weltkriegen. Eine konstante Ausbildung an einem Ort gibt es erst seit der Gründung der Schule in Makumira in den fünfziger Jahren. Die ersten Forderungen nach einer theologischen Ausbildung gab es allerdings bereits vor dem ersten Weltkrieg. Bedingt durch den ersten Weltkrieg und die Repatriierung der Deutschen kam es im Bereich der Bethel Mission zu Notordinierungen. Eine weitere Folge war, dass durch eine Vereinbarung zwischen der Leipziger Mission und der Augustana Lutheran Mission, diese treuhänderisch die Leipziger Gebiete übernahm. Dadurch kam diese Mission nach Tanganyika. Nach der Rückkehr blieben die Amerikaner dort. Wiederum durch die Folgen des 1. Weltkrieges konnten die Deutschen nicht mehr in der Weise missionieren, wie sie dies fruher getan hatten. Man erkannte schnell, dass man die Strategie andern musste. Die Betheler Mission sandte sogar einen Missionar aus, der sich um den Aufbau einer theologischen Ausbildung kummern sollte. Doch kam es dazu zunachst nicht. Wie bei vielen weiteren Verzporgerungen war hier die Arbeitsbelastung und der chronische Geldmangel der Mission ursachlich. Dies gait fur alle deutschen Missionen. Doch waren sie zum Handeln gezwungen, da sie durch den Staat Vorgaben im Bereich der Schule und der Lehrerausbildung hatten. Diese Vorgaben bewirkten, dass man auch das Niveau der Pastoren heben musste. Die Betheler Mission hat noch in den zwanziger Jahren einen Pastor nach einer kurzen Schulung ordiniert. Danach setzten sich die Krafte durch, die eine Ordinierung Einheimischer ablehnten. Durch das Wachstum der Kirche und dem Drangen der (einheimischen) Altesten wurden dann immer wieder von den jeweiligen Missionen Versuche unternommen, eine Ausbildung aufzubauen. Den ersten wirklichen Kursus boten die Leipziger 1933/34. Auch die anderen Missionen mussten aufgrund der Notwendigkeit eine Ausbildung und Ordination anbieten. Teilweise wurde ohne Ausbildung ordiniert. All dies war nicht befriedigend und durch den Devisenmangel immer eine vorubergehende Erscheinung. 1935 machte die Betheler Missionsgesellschaft einen Vorstoss und regte konkret den schon zuvor geausserten, aber nie umgesetzten Gedanken einer gemeinsamen Ausbildung erneut an. Mit diesem Vorstoss setzte sich der Gedanke fest und wurde verhandelt. Leider spielte bei aller Devisenknappheit auch noch Konfessionalismus eine Rolle, so dass die Grundung dieser gemeinsamen Schule beinahe gescheitert ware. Man konnte sich dann doch noch einigen und beschloss die Grundung dieser Schule dem noch zu grundenden Missionskirchenbund (MKB) zu uberlassen. Durch Verzogerungen bei der Planung und dem Aufbau der gemeinsamen Hirtenschule kam es wiederum zu Notausbildungen und Notordinationen im Bereich der Missionen. Zum einen waren nicht die Mittel vorhanden, die Gebaude aufzubauen, zum anderen waren die personellen Moglichkeiten begrenzt. Mit hinein spielte auch hier wieder Kirchenpolitik, dass namlich eine Person nicht Leiter sein konnte, weil sie eine nicht konfessionsgebundene Schule wollte. Um sich dann durchz setzen, stellten die Leipziger die anderen Missionen vor vollendete Tatsachen und planten die gemeinsame Schule in ihrem Gebiet unter der Leitung eines ihrer Missionare. Notwendige Heimataufenthalte und der Tod eines fur die Leitung der Schule vorgesehenen Missionars bewirkten weitere Verzogerungen. Nachdem dann im Lauf der Zeit die notwendigen Gebaude erstellt worden waren und das Lehrerkollegium aus den verschiedenen Missionen so zusammengestellt worden war, dass alle dies akzeptieren konnten, wurde die Eroffnung auf den Oktober 1939 festgesetzt. Doch durch den Beginn des 2. Weltkrieges und den damit verbundenen Auswirkungen auf Tanganyika war die Eroffnung nicht mehr moglich. Die Ausgustana Lutheran Mission ubernahm dann die Arbeitsgebiete der Deutschen. Zu Beginn arbeiteten die Deutschen zwar noch an ihren Platzen, wurden aber dann doch im Laufe der Zeit interniert. Obwohl der Leiter des MKB, Paul Rother, sich noch leidenschaftlich und mit grossr Opferbereitschaft fur die Eroffnung der Schule einsetzte, lehnte die Mission vorlaufig ab. Nachdem auch Paul Rother und weitere Deutsche interniert waren und das Ende des Krieges nicht absehbar war, setzte sich die Einsicht bei den Leitern der Augustana Lutheran Mission durch, dass man eine Schule benotigt, um die Missionare zu entlasten und um die Bedurfnisse der Gemeinden befriedigen zu konnen. Daher betraute man Dr. Reusch mit einem Lehrauftrag. So wurde wahrend des Krieges der erste Kursus unter der Leitung der Amerikaner durchgefuhrt. Auch wahrend des Krieges kam es zu Notordinationen, teilweise verbunden mit kurzen Kursen. / This work is about the history of the protestant theological education in Tanganyika, the continental part of the later Tanzania. It is part of the history of the protestant missions from Germany and USA which they have written in Tanganyika. The history of the theological education wouldn't be conceivable without the work of the residents. But their work was - because of their status - more in the background. Theological education began only between the two world wars. A constant education at one place came only in the fifties with the foundation of the school in Makumira, But the first demand for theological education was before the 1st world war. Conditional on the 1st world war and the repatriation of the Germans the Bethel Mission ordained residents because of the necessity. As a further result the Augustana Lutheran Mission came to Tanganyika because of an agreement with the Leipzig Mission. Augustana hold the areas of the Leipzig Mission in trust. After the Germans came back the Americans didn't leave Tanganyika. Again as a result of the 1st world war the Germans couldn't work anymore as they did before. They soon recognized that they had to change the strategy. The Bethel Mission even sent a missionary to Tanganyika for the reason to set up theological education. But at first it didn't got around to it. As the further delays the work-load and the chronic lack of money have been the causality. This applied to all German missions. But the missions had to handle because of the preconditions of the State in the sector of schooling and teachers education. These preconditions have been a cause why they had to lift up the standard of the pastors, too. The Bethel Mission then ordained as late as the twenties a pastor after a short education. Afterwards those people who refused ordination prevailed against the others. But because of the growth of the church and the urge of the (resident) elders to ordain pastors the several missions tried to keep building theological education. The first real course has been offered by the Leipzig Mission in 1933/34. The other Missions had because of the strong need to offer theological education and ordination, too. Sometimes they ordained without education. This hasn't been satisfactory and because of the lack of money the education was temporary. 1935 the Bethel Mission did a new advance and encouraged concrete the thinking about the idea of a common theological education. This idea has been uttered in the past but hasn't been put into action. With this advance the idea was fix in the minds and negotiated about. Unfortunately the denominationalism came to the lack of money. Therefore the founding of the common school nearly couldn't managed. But the Missions could agree and decided to found the school after the foundation of the missions church federation. Because of delay in the planning stage and the building of the common theological school some missions did education and ordination for their own because of the need. On the one side there was a lack of money to build the buildings and on the other side there was a lack on personnel, too. This situation was complicated because of church politics. One person couldn't be the leader of the school because he didn't want to built a confessional school. But the Leipzig Mission prevailed against the other missions and planned the common school in their area under the leadership of one of their own missionaries. Necessary furlough and the death of one person which was planned to lead the school caused further delay. After finishing the buildings within the time and combining the teaching staff out of the various missions in a way that all could accept, the opening of the school as decided on October 1939. But the school couldn't be opened because of the outbreak of World War Two and its effects on Tanganyika. The Ausgustana Lutheran Mission then took care for the areas of the German Missions. In the beginning the Germans could stay and work, but within the time they have been interned. Even though the leader of the mission church federation Rother struggled passionately and with great readiness to make sacrifices for the opening of the school the mission refused temporary. After the internment of Rother and other Germans and the fact that the end of the war was not foreseeable, the leaders of the Augustana Lutheran Mission recognized that they needed a theological school to exonerate the missionaries and to meet the needs of the churches. Therefore they entrusted Dr. Reusch with a teaching assignment. In this way the first theological course under the leading of the Americans came into being while the 2nd World War. While the World War there have been ordinations because of the need, too. Some of the new pastors have been teached in short courses. Short after the War the Augustana Lutheran Mission began with the foundation of a permanent theological education. In the first time the school was in Lwandai because there have been suitable premises. Later these haven't been sufficient any more and the school was moved to Makumira. The school gradual has been extended and built up. Today it is part of the Lutheran Tumaini University. / Christian Spirituality, Church History and Missiology / M. Th. (Missiology)

Thesis (MTech (Construction Management))--Cape Peninsula University of Technology, 2005 / Labour based technology (LBT) is a strategy popularised by intemationa I organisations such as International Labour Organisation (lLO), United Nations Development Progranune (UNDP) and Word Bank, to address poverty, unemployment and infrastructure provision especially in informal urban settlements. More emphasis has been placed on using the LBT approach in sub-Saharan countries where unprecedented urbanisation is taking place leading to the formation of informal settlements, high levels of unemployment as well as poverty. The LBT approach has been implemented in many developing countries including Dar es Salaam in Tanzania. However, there is little available evidence on the long-term impact of LBT on poverty alleviation and employment creation opportunities. This study examined whether the labour-based approach to delivering infrastructure in informal settlements had impacted poverty alleviation and created sustainable employment opportunities. The study had five main objectives namely (I) To explore the situation of infrastructure in Oar es salaam informal settlements; (2) To eXlmine LBT with respect to the nature and characteristics of the various forms used in practice to understand the advantages and disadvantages of each form; (3) To identify the nature of LBT approaches used to upgrade informal settlements; (4) To explore the extent to which LBT in infrastructure provision can contribute to creating employment and alleviating poverty; and (5) To examine the extent of private sector involvement and community participation in present LBT approach in the three settlements. Literature was reviewed on using LBT approach to deliver infrastructure in informal settlements and its impact on poverty alleviation and creation of sustainable employment opportunities. The residents within the Hanna Nassif, Mabatini and Tabata informal settlements in Oar es Salaam Tanzania, were interviewed who participated in infrastructure provision projects. Semi-structured interviews were held with the community based organisations (CBOs), and local government authorities in the respective settlements. The study suggests that the LBT approach to deliver infrastructure in informal settlements has the potential to create large-scale employment opportunities as well as alleviate poverty. However, the extent of the effectiveness of the LBT approach to create large-scale employment and alleviate poverty is dependant on several factors such as the type of the project; duration of the project; the level of the wages paid, and the measure of skills transferred

M.Tech. (Radiography) / Systematic implementation of a quality control (QC) programme is crucial for any diagnostic radiology department if consistent optimal equipment performance, quality images, accurate diagnosis and quality services at optimum radiation dose and costs are to be assured. This highlighted the necessity for the Tanzania Atomic Energy Commission (TAEC) to establish a training programme to enable radiographers to implement a QC programme and associated QC measures in their departments. Most radiographers have been trained on the QC programme, however, the level of QC implementation by the radiographers is not established. The aim of this study was to investigate the extent to which the QC programme and associated QC measures are being implemented by radiographers in conventional diagnostic radiography units, in Tanzania. A quantitative cross-sectional study design, using a questionnaire, was conducted on a sample of radiographers who have been trained on the QC programme, and who were practicing in hospitals within Tanzania. The study found that implementation of the QC programme and associated QC measures was poor. Most QC measures were not being performed and that only a few tests were being performed but not consistently. Furthermore, there were no records and procedures available for the QC programme. The challenges identified were negligence by the radiographers, lack of standardized test tools, lack of hospital managerial support, lack of enforcement and lack of motivation and coordination. Multifactor interventions by the TAEC, Ministry of Health and Social Welfare, radiographers and the hospital management teams are needed to improve the implementation of the QC programme.

Bibliography: p. 273-293.

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The objective of the study was to explore and to describe the extent to which the SIDO/UNIDO WED Programme had empowered participating women microentrepreneurs in the food-processing sector in Tanzania. The research question was: To what extent have SIDO/UNIDO WED Programme-supported women microentrepreneurs in the food-processing sector been empowered? The justification for the study was that most studies on women's empowerment have been on micro credit-based microenterprises and almost none on entrepreneurship-based ones. Furthermore, there is a very scanty coverage of Africa in women's empowerment research. Theoretical perspectives in gender and gender relations in accordance with the feminist empowerment paradigm as it is influenced by the international women's movement and empowerment guided the study. The study used a cross-sectional and causal-comparative research design. The sample comprised 78 women microentrepreneurs: 39 programme-supported and 39 others constituted a control group. Participation in the SIDO/UNIDO WED Programme was the independent variable. Women's empowerment was the outcome of interest with the following indicators as dependent variables: freedom to use own income; contribution to household income; ownership of assets; involvement in business associations; participation in trade fairs; freedom of movement and awareness of injustice. Measurement of women's empowerment was on three dimensions: economic, socio-cultural and psychological in two arenas: individual/household and community. Qualitative and quantitative primary data were collected using in-depth interviews and questionnaires. A constant comparative approach in qualitative data analysis and discussion was adopted. At first level of quantitative data analysis, descriptive statistical procedures involving cross tabulations and frequency distributions were used.Then chi-square tests and bivariate correlation analysis were performed. The findings indicated that WED Programme-supported women had become empowered in almost all indicators. However, they lacked control over their assets like their counterparts in the control group. The findings on women's freedom of movement show that it is an area where traditional ideologies, as structural factors, are resistant to changes normally influenced by women's income. The majority of interviewees from both categories were of the view that husbands and wives should have equal say in decision making and division of labour between husbands and wives should also be equal. / Development Studies / D. Litt et Phil. (Development Studies)

The purpose of this study was to develop an environmental reporting framework for the Tanzanian industrial sector. To achieve the purpose, the study started by developing a disclosure index, which was used to measure the current extent of environmental reporting in Tanzania. There were two phases in the process of developing the environmental disclosure index (EDI) for the Tanzanian industrial sector. The first phase involved identifying and refining the items for disclosure from the literature. In particular the studies on environmental reporting/disclosure were reviewed and the items to be included in the initial disclosure index were identified. The second phase involved the development of the final disclosure index using the Delphi inquiry method. In the Delphi inquiry, knowledgeable experts in environmental issues were consulted and asked for their opinion on the items proposed, whether the item should be retained, removed or any addition of new item. Therefore, the role of the experts was, first to confirm and validate items to be included in the EDI, and second, to assess the importance of the disclosure of each item by allocating weight to every item. The extent of environmental reporting in Tanzania was measured by using the EDI developed. The annual and environmental reports from various organisations operating in Tanzania were requested and read to determine the current extent of environmental reporting. The results indicated that the information reported by organisations operating in Tanzania mostly came from the categories ‘Organisational context’ and ‘Management performance, policies and systems. The information from ‘environmental performance’ category was left unreported. After the current extent of environmental reporting has been explored, the environmental reporting framework (ERF) was developed. The framework intended to provide guidance on environmental reporting to organisations (from the industrial sector) of any size operating in the country. In particular the framework provided the guidance on four steps to be followed when preparing environmental reports and the content to be included in the reports. After the ERF was developed, it was tested to investigate its applicability using two case studies. The results indicated that the steps to be followed when preparing environmental reports were valid and implementable. / College of Accounting Sciences / D. Phil. (Accounting Sciences)