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The article presents a structural model of the system of analysis and evaluation of the enterprise's commercial activity. The subject of the study is a set of theoretical and methodological principles and applied aspects of modeling the process of analysis and evaluation of the enterprise's commercial activity. The purpose of the work is to justify the structural model of analysis and evaluation of commercial activity on the example of a wholesale trade enterprise. The methodological basis of the article. To achieve the goal and solve the tasks set in the research, a complex of general scientific and applied research methods was used: the method of analysis and synthesis, modeling, analytical planning and forecasting, the rating method, economic and mathematical methods, statistical methods. Work results. The scientific-methodical principles and practical tools for organizing and conducting control, analysis and evaluation of commercial activity in the system of economic activity of enterprises have been summarized and systematized. A structural and logical model of the analysis and evaluation system of the enterprise's commercial activity has been developed. Based on the calculation of generalized indicators of the analysis and scenarios of the future development of the commercial activity of the wholesale trade enterprise, the conclusions and recommendations for increasing the efficiency of the commercial activity of this enterprise are substantiated. Field of application of results. The theoretical provisions presented in the article made it possible to formulate proposals of a scientific and practical nature regarding the application of the model of the system of analysis and evaluation of the commercial activity of enterprises in the process of optimizing their economic activity. Conclusions. The management of economic activity is inextricably linked with the system of commercial activity and with the system of its analysis and control, which makes it possible to assess the effectiveness of the commercial activity of the enterprise. The presented model of the system of analysis and assessment of commercial activity allows, on the basis of simple calculations, according to the proposed algorithm, to assess the state of commercial activity and directions for its optimization in the system of strategic planning and forecasting of enterprises.

For resolving adverse impact in water sector (such as severe flooding, sedimentation of river channels, erosion of the riverbanks, scarcity of water during the dry season, saline intrusion and environmental degradation in particular in the Southwest, cyclones and tidal surges in coastal areas, heavy arsenic contamination of groundwater etc.) in Bangladesh, lot of studies and programs have been under taken by the Government of Bangladesh during the last fifty years. Current global climate change and upstream withdrawal of water have made the water related problems more critical. Under these circumstances, water resources management needs more comprehensive and integrated approaches. Early day's water management in Bangladesh were mainly involved to Flood Control Drainage and Irrigation (FCDI) project which caused detrimental effects of other sectors. The issue of Integrated Water Resources Management (IWRM) has been increasingly highlighted after the 1990's. The Flood Action Plan (FAP, 1989-95), Bangladesh Water and Flood Management Strategy (BWFMS, 1995), The Ganges Water Treaty (1996), National Policy for Safe Water Supply and Sanitation (1998), National Water Policy (NWPo, 1999), Guidelines for Participatory Water Management (GPWM, 2000), National Water Management Plan (NWMP, 2004), National Water Resources Database (NWRD, 2001), Regional Technical Assistance (RETA, 2009), Bangladesh Water Act (DBWA, 2013)are the major examples of IWRM practice in Bangladesh.For the evaluation of Integrated Water Resources Management (IWRM) activities in Bangladesh, the three IWRM tools i.e. 'Enabling Environment', 'Institutional Framework' and 'Management Instrument' have been used as a methodology. Lots of Online Questionnaire has been done to the National Water Expertise for getting more information and strengthening the scope of work. Although lot of constraints are existing to develop IWRM plan in Bangladesh, yet the existing policy, plan, guideline, law, institution and information system provide a sound basis for the IWRM implementation in Bangladesh considering the principals of IWRM i.e. efficiency, equity, environmental sustainability. The study has shown that, the progress towards Integrated Water Resources Management (IWRM) in Bangladesh has been good. Much remains to be done. Nevertheless, advancing IWRM is a process of incremental steps and the Bangladesh water-related sector is clearly moving in the right direction towards the IWRM plan. Finally the study has drawn recommendations for effective implementation of IWRM activities in Bangladesh.

The aim of this article is to present the importance of cultural activities for older person, as well as of the barriers related to engagement in such activities. Cultural activities involvement is recognized as a way to promote the social participation of older persons and thus it contributes to a better social inclusion of these persons. The first part of the paper points the importance of cultural activities among older Romanians, while the last part of the article presents the factors that limit a more engagement in such activities for people of age 65 years and over.

The Debates, Notes and Queries section provides an opportunity for evaluation-related issues to be debated as well as for more genera! interchange. Debates can take the form of sustained arguments by the advocates of different approaches or of briefer thoughts or notes. Contributors may also wish to comment and raise questions about material that has previously appeared in the journal or simply use the section to draw readers' attention to relevant issues, ongoing research, evaluation activities and other events.

Over the past two decades, the potential of cultural activities to contribute to regional economic development has been increasingly recognised. This paper provides an analysis of the importance of the cultural sector for the economic prosperity of an urban region using the example of the city of Karlsruhe in Germany. It argues that the evaluation of the role of this sector involves the assessment of its direct contribution to regional performance and its impact on the competitiveness of other economic activities located there. The paper contains an empirical part where an effort is made to measure these effects. Finally, the role played by cultural initiatives in the regional development of the urban area of Karlsruhe is discussed.