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Investment Appraisal Techniques

2020· book-chapter· en· W4387719987 on OpenAlexvenueno aff
Mary G. Carey, Cathy Knowles

Bibliographic record

VenueAccounting · 2020
Typebook-chapter
Languageen
FieldEconomics, Econometrics and Finance
TopicCapital Investment and Risk Analysis
Canadian institutionsnot available
Fundersnot available
KeywordsInternal rate of returnNet present valueCapital budgetingReturn on investmentRate of returnCash flowPayback periodCITESProfit (economics)Investment (military)FinancePresent valueEconomicsProject appraisalBusinessActuarial scienceMicroeconomicsProduction (economics)

Abstract

fetched live from OpenAlex

This chapter looks into investment appraisal techniques. It explores the nature and significance of appraising long-term investments. Next, the chapter lists the advantages and disadvantages of investment appraisal techniques which are used to assess and compare products. It notes that the accounting rate of return calculates the average annual profit for a project expressed as a percentage return on the average funds invested in the project, while the payback period is the duration of cash inflows from a project covering the initial investment. Additionally, net present value takes into account all cash flows and allows for the time value of money. The chapter also cites the internal rate of return as an investment appraisal technique.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.007
metaresearch head score (Gemma)0.016
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Not applicable · Consensus signal: none
GenreCandidate signal: Other · Consensus signal: Other
Teacher disagreement score0.041
Threshold uncertainty score0.138

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0070.016
Meta-epidemiology (narrow)0.0010.000
Meta-epidemiology (broad)0.0010.001
Bibliometrics0.0050.005
Science and technology studies0.0010.001
Scholarly communication0.0060.003
Open science0.0020.002
Research integrity0.0010.002
Insufficient payload (model declined to judge)0.0410.021

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.034
GPT teacher head0.226
Teacher spread0.192 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designNot applicable
Domainnot available
GenreOther

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations0
Published2020
Admission routes1
Has abstractyes

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