The net present value (NPV) or net present worth (NPW) applies to a series of cash flows occurring at different times. The present value of a cash flow depends on the interval of time between now and the cash flow. It also depends on the annual effective discount rate. NPV accounts for the time value of money. It provides a method for evaluating and comparing capital projects or financial products with cash flows spread over time, as in loans, investments, payouts from insurance contracts plus many other applications.
Financial accounting is a branch of accounting concerned with the summary, analysis and reporting of financial transactions related to a business. This involves the preparation of financial statements available for public use. Stockholders, suppliers, banks, employees, government agencies, business owners, and other stakeholders are examples of people interested in receiving such information for decision making purposes.
In financial accounting, a cash flow statement, also known as statement of cash flows, is a financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, and breaks the analysis down to operating, investing and financing activities. Essentially, the cash flow statement is concerned with the flow of cash in and out of the business. As an analytical tool, the statement of cash flows is useful in determining the short-term viability of a company, particularly its ability to pay bills. International Accounting Standard 7 is the International Accounting Standard that deals with cash flow statements.
Solar water heating (SWH) is heating water by sunlight, using a solar thermal collector. A variety of configurations are available at varying cost to provide solutions in different climates and latitudes. SWHs are widely used for residential and some industrial applications.
A feasibility study is an assessment of the practicality of a project or system. A feasibility study aims to objectively and rationally uncover the strengths and weaknesses of an existing business or proposed venture, opportunities and threats present in the natural environment, the resources required to carry through, and ultimately the prospects for success. In its simplest terms, the two criteria to judge feasibility are cost required and value to be attained.
The cardiac cycle is the performance of the human heart from the beginning of one heartbeat to the beginning of the next. It consists of two periods: one during which the heart muscle relaxes and refills with blood, called diastole, following a period of robust contraction and pumping of blood, called systole. After emptying, the heart relaxes and expands to receive another influx of blood returning from the lungs and other systems of the body, before again contracting to pump blood to the lungs and those systems. A normally performing heart must be fully expanded before it can efficiently pump again. Assuming a healthy heart and a typical rate of 70 to 75 beats per minute, each cardiac cycle, or heartbeat, takes about 0.8 second to complete the cycle. There are two atrial and two ventricle chambers of the heart; they are paired as the left heart and the right heart—that is, the left atrium with the left ventricle, the right atrium with the right ventricle—and they work in concert to repeat the cardiac cycle continuously. At the start of the cycle, during ventricular diastole–early, the heart relaxes and expands while receiving blood into both ventricles through both atria; then, near the end of ventricular diastole–late, the two atria begin to contract, and each atrium pumps blood into the ventricle below it. During ventricular systole the ventricles are contracting and vigorously pulsing two separated blood supplies from the heart—one to the lungs and one to all other body organs and systems—while the two atria are relaxed. This precise coordination ensures that blood is efficiently collected and circulated throughout the body.
Capital budgeting in corporate finance, corporate planning and accounting is an area of capital management that concerns the planning process used to determine whether an organization's long term capital investments such as new machinery, replacement of machinery, new plants, new products, and research development projects are worth the funding of cash through the firm's capitalization structures. It is the process of allocating resources for major capital, or investment, expenditures. An underlying goal, consistent with the overall approach in corporate finance, is to increase the value of the firm to the shareholders.
The Payback is the 37th studio album by American musician James Brown. The album was released in December 1973, by Polydor Records. It was originally scheduled to become the soundtrack for the blaxploitation film Hell Up in Harlem, but was rejected by the film's producers, who dismissed it as "the same old James Brown stuff." A widely repeated story—including by Brown himself—that director Larry Cohen rejected the music as "not funky enough" is denied by Cohen. On the DVD commentary track for Black Caesar, Cohen states that executives at American International Pictures were already unhappy with Brown for delivering songs much longer than expected on Black Caesar and Slaughter's Big Rip-Off and opted for a deal with Motown Records instead. Cohen said the absence of Brown's music from Harlem still "breaks [his] heart."
In finance, return is a profit on an investment. It comprises any change in value of the investment, and/or cash flows which the investor receives from that investment over a specified time period, such as interest payments, coupons, cash dividends and stock dividends. It may be measured either in absolute terms or as a percentage of the amount invested. The latter is also called the holding period return.
Commercial property, also called commercial real estate, investment property or income property, is real estate intended to generate a profit, either from capital gains or rental income. Commercial property includes office buildings, medical centers, hotels, malls, retail stores, multifamily housing buildings, farm land, warehouses, and garages. In many U.S. states, residential property containing more than a certain number of units qualifies as commercial property for borrowing and tax purposes.
Capital controls are residency-based measures such as transaction taxes, other limits, or outright prohibitions that a nation's government can use to regulate flows from capital markets into and out of the country's capital account. These measures may be economy-wide, sector-specific, or industry specific. They may apply to all flows, or may differentiate by type or duration of the flow.
Payback period in capital budgeting refers to the time required to recoup the funds expended in an investment, or to reach the break-even point.
An energy service company (ESCO) is a company that provides a broad range of energy solutions including designs and implementation of energy savings projects, retrofitting, energy conservation, energy infrastructure outsourcing, power generation, energy supply, and risk management.
Energy cannibalism refers to an effect where rapid growth of a specific energy producing industry creates a need for energy that uses the energy of existing power plants. Thus during rapid growth the industry as a whole produces no new energy because it is used to fuel the embodied energy of future power plants.
A phase-gate process is a project management technique in which an initiative or project is divided into distinct stages or phases, separated by decision points.
Asrava is one of the tattva or the fundamental reality of the world as per the Jain philosophy. It refers to the influence of body and mind causing the soul to generate karma.
The discounted payback period (DPB) is the amount of time that it takes for the initial cost of a project to equal to the discounted value of expected cash flows, or the time it takes to break even from an investment. It is the period in which the cumulative net present value of a project equals zero.
Operation Payback was a coordinated, decentralized group of attacks on high-profile opponents of Internet piracy by Internet activists using the "Anonymous" moniker. Operation Payback started as retaliation to distributed denial of service (DDoS) attacks on torrent sites; piracy proponents then decided to launch DDoS attacks on piracy opponents. The initial reaction snowballed into a wave of attacks on major pro-copyright and anti-piracy organizations, law firms, and individuals. The Motion Picture Association of America, the Pirate Party UK and United States Pirate Party criticised the attacks.
Pondage usually refers to the comparably small water storage behind the weir of a run-of-the-river hydroelectric power plant. Such a power plant has considerably less storage than the reservoirs of large dams and conventional hydroelectric stations which can store water for long periods such as a dry season or year. With pondage, water is usually stored during periods of low electricity demand and hours when the power plant is inactive, enabling its use as a peaking power plant in dry seasons and a base load power plant during wet seasons. Ample pondage allows a power plant to meet hourly load fluctuations for a period of a week or more.
