Although the weighting of environmental impacts against each other is well established in
life cycle assessment practice, the weighting of impacts occurring at different points in time is …

This paper provides a comprehensive overview of capital budgeting methods preferred by
corporate managers in some European countries and in the United States. On the basis of …

The paper explores a few hidden problems of the reinvestment rate assumption. The
automatism of net present value method creates and applies a very special reinvestment …

A tanulmány abból indul ki, hogy a beruházási projektek értékelése során egyidejűleg
szükséges figyelembe venni a projektben lekötött tőkét és a lekötési időt mint …

The aggregate capital needs are a new business economics category which provides a new
aspect to evaluate investment projects. The literature does not deal with this category as the …

There are some scientific questions related to the NPV and IRR which have not been
worked up. From these issues, this paper discusses the economic content of the two …

The practical usability of research results is a special advisory function of business
economics. Of great importance is in teaching the science-based business knowledge as …