To build a new business, which one from following points is more important 1- Cash 2- Manpower WAY?

2-Manpower first, because it is the manpower(human resource) that will seek for possible means and ease of access to finance resouces

Both are importante, but you need much more than this 2! Oportunity, market study for your products or buisiness, specialists (depending on the business, manpower is not just in the number of persons but the quality of your team), team work, products you bilieve, trust, and in UAE good contacts! Having money and lots of people is not enough.