Besides the valuation methods commonly used for specific industries, taxpayers can fall back on the simplified discounted cash flow method which, in certain cases, obliterates the need for complex valuations and replaces what is known as the Stuttgart Method for valuing shares in unlisted...

Applications of stochastic evolutionary algorithms in engineering are gaining more attention in practical applications in the oil and gas industry. An important factor to consider when implementing stochastic algorithms is its ability to find the global optimum efficiently. In this study the...

The evaluation of the efficiency of investments relies on a system of measures based on actuarial techniques that consider the time value of money. One of the common measures used is the Internal Rate of Return (IRR). Commonly, by applying of the efficiency evaluation criteria, result consistent...