CINXE.COM

<!DOCTYPE html><html lang="en-US"><head><title>Just a moment...</title><meta http-equiv="Content-Type" content="text/html; charset=UTF-8"><meta http-equiv="X-UA-Compatible" content="IE=Edge"><meta name="robots" content="noindex,nofollow"><meta name="viewport" content="width=device-width,initial-scale=1"><style>*{box-sizing:border-box;margin:0;padding:0}html{line-height:1.15;-webkit-text-size-adjust:100%;color:#313131;font-family:system-ui,-apple-system,BlinkMacSystemFont,Segoe UI,Roboto,Helvetica Neue,Arial,Noto Sans,sans-serif,Apple Color Emoji,Segoe UI Emoji,Segoe UI Symbol,Noto Color Emoji}body{display:flex;flex-direction:column;height:100vh;min-height:100vh}.main-content{margin:8rem auto;max-width:60rem;padding-left:1.5rem}@media (width <= 720px){.main-content{margin-top:4rem}}.h2{font-size:1.5rem;font-weight:500;line-height:2.25rem}@media (width <= 720px){.h2{font-size:1.25rem;line-height:1.5rem}}#challenge-error-text{background-image:url(data:image/svg+xml;base64,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);background-repeat:no-repeat;background-size:contain;padding-left:34px}@media (prefers-color-scheme:dark){body{background-color:#222;color:#d9d9d9}}</style><meta http-equiv="refresh" content="120"></head><body class="no-js"><div class="main-wrapper" role="main"><div class="main-content"><noscript><div class="h2"><span id="challenge-error-text">Enable JavaScript and cookies to continue</span></div></noscript></div></div><script>(function(){window._cf_chl_opt={cvId: '3',cZone: "publications.waset.org",cType: 'non-interactive',cRay: '913472252c77fd83',cH: 'FVSAPMI8z3vNqi3IGRZ1hKUPyJdssJS1LGmvyMaWNj8-1739781346-1.2.1.1-F8wF08ajqIKA0XGz0JayO70mWHU0F4LTi_WWPjFydA6V9fRQ3mIBJrhFUBzoe46T',cUPMDTk: "\/abstracts\/search?q=internal%20rate%20of%20return&__cf_chl_tk=A.vrEzHuylTblL.I02biIlwWnktsWX6j5NlqHpeu95A-1739781346-1.0.1.1-QuuroNH2HG4ebW2pcmsFrioUyEWYLTOffZAx7mUhucQ",cFPWv: 'b',cITimeS: '1739781346',cTTimeMs: '1000',cMTimeMs: '120000',cTplC: 0,cTplV: 5,cTplB: 'cf',cK: "",fa: "\/abstracts\/search?q=internal%20rate%20of%20return&__cf_chl_f_tk=A.vrEzHuylTblL.I02biIlwWnktsWX6j5NlqHpeu95A-1739781346-1.0.1.1-QuuroNH2HG4ebW2pcmsFrioUyEWYLTOffZAx7mUhucQ",md: "Id3IiOmpm8JFAYi8HwQxrxg3lRSHic7DDclzKgqge2o-1739781346-1.2.1.1-wn8qDSWc3OZzCsJ3yLbcMGJiOf4.9pD_LJX46PsKxK5LbaKh8S70Cw0zi_BMOfINZE95sCk20OpmczjLs5yUsxI_MTAcYVFl5WwU.VHk94TcFCKEUr6mAmFpohxgf8tcGUe_y5cSBWnL2wGAczAwPBLCOLaRW4QEvSf4IRzmm42Z3E9RKyXuHSomZr1FUFweVq4kFnc3.OaD7RSyqXoBjCGqQnR_4bzoPWbcKM0HKldTzQ6jDPTv7_W1hmsrmrLI6E6tX6ABilP2eN7dU.n3HqZTKYZWBpNDZPB3kvAhGxsXYHqQQ91XKtZcaM_bfkJuwzp23ap2.LVXMkfK2YNu5..LRlnHVlrjy9XLm95McFROu2_M3VNOqP363.hkbPFCWpoTvOEiQg82Z0qWPI3OWgFG9EOL7e9cX6f8tWZgV5lx0K_tOTFvnV4dpxhHn_hgGP_dPRTSZR7bMtp2x4oWtXHyRK.Ro1VvXwGYbku7ySng6cDiw2_TvSMpazFdlv4eYxecNpyX39ViqlkdqfESOoFnG7H3B1AFGIj4eE_h5GQT1obdRnqaID2W1PLv6.UN6hTzo2PbAacVZWadUSpyzzqxZQ3tuELcP5aJTMnfWuOA7pzTohiFHx.GaiCMNtvMWJrRASDcbRaTyJAEvZrynOFrmjtayYWgGYyMNMCluJ.u1ceLndrfRReKCN4Ot7MXYJ2Avfq3LmXx7DhfKQGh6aC9pgYfkjSa4Iqf2DuiEXPjUVvn08uAa9kJrXxgEVaduHCtcNIOMmY895PBukw_D1A0zQ24i3LXjqJ_5llQcp7BF0CtGXq0bbY6nwUolUJT2L6krq_nKzQ_47eiUlzdbSFEr0J7aZxC1qorDSaV9b1wP8mDp8NOrQTjIPBWCadHbx05zhHu5gmtzF770_PidwEBwyO1uUW2RBPniDCHABBYKtVUJy0ZMcoVADqvT08BuTTM6Uhyjh5o3eF.AASzEyuS7OVW9LUAsSBqdhUz5qauAX6ZQ5QbbRrRmDZfOIyq3smIHlW_f9L32.C8iSAW7U8b5WqU.n1NJR5UizmrVf4gjv1DkBAhxRFX5mTXQZKNg3V5DPEWaWWyxZ.u0ClzMSMZ_9fKAMwBuzX9xlrr1oXNhjXga3nf5DvqQyh2JgnEI8IH176iuqJfQ1JU9asERan9d0GPTMRHUZY5RhnlplgEh_GH3ZmoE5tiE33u9CALWESKsbhdNR9j_BRc7pxItVunF9zedF8_AbJX5z34EDRskyP6WAIjxiz_7jvXQ7WNXNi7JgQqohVYaYSQGhBRJzU78VsglB3IMVCoOUhqH2B8jZX_MtjusEQFQ2GxcMb9Q0EtDit5dvbIwDzIo2Fzt9wEwxVBDDELOCd9UyivWFht3VUIdPO00vrlSFtbYfb43bTRYdR31aU1RuCKFb7rw0m_7gHHQ6zQjbiCjL_AjdqHDO.y0rxlPRQMvMRtblJdl1asaO9slO3kTKQnZWlmLmNJ677YhnQwSgAk3o0TZU8uJ9VsDuRoanhDOzzh9X6vr4hpPdGmCPsN8n1AdbarIo6UR2Im_GO7VXxpn90tdTHGTrztF68xkjOI5vmY_P5N3LIJNNOENk4eNh8WwznkVJW61pVYQQObBbYGk2mWVS9LJXSJsu8.epc5hT2FEDvibKRmO433HFFZMeZysw67XIHeSC4HXfMSyxeeezNDEgvtvGNsEr87EEEJDXnChTYZZVMFLW.J9aPk77wDSkpG6SQo62VXuVrc_IcazXcSOK03x2NP2VuyTRnGOxjndvwUNGCnrnaY5txcHZ8aL8NrK5SasosS2PHoUsgAEveLYgoelOeDTOL8miLTA8Lon76NuoJmSLDQamKyF18LHQ4KtRYulT1dBcHQJ_o5Q7jG0hMDZHuuODew3d0AuefX68OmfRsB90gMB8CpsXNSnPKc_4kdrREJcOn83bzFQ8BZgAejXsLr1mnRqnNJtfSfc.TbrhKoguDUe4ikzbotzdE9XA",mdrd: "TdUxG4dsQ8B.AvHerYrkjPxu0ZlA1rttiAJnpFtor3U-1739781346-1.2.1.1-OhAbdcDXZuv8t1i0iloUXvOiX.BdP1pRUlEo8xOqURHvMKJxEb0r9dW4UxTH085aCIzc06vur8cHiCi9tu3OZieYMHmImb2iJvgXHh4CBOHmNqEhqejIaliN.qs8sxvMtRmLQfp5VM2MVYeOZKVJOf_.fdl9blb2M9Cf_cbuBfAKn4S3gq8vdl_i1Z7JePmxZB_gMoCTcTYhAmDX5FY.qBL9AIpj2F59SzySJqNgpZf3CnYEBBteBqNMllIECF_yE18IBP6AyxC0Sov8..eN7xTx5U7l9ML7fDfbjGeoSF_9mr2ghdyJIOecg57h9mZEsCBAb_tdyp0ePMViFfrNbntIOdCvGuxBkxgL441V3eArKRahNpTmPeJ70jLcLM8YQRMyo62xPwN4AEnqGvm7sdE6EWfvTA7zA4EOFIf7KCZ9H3cYDJ5gW1rSP_2_Tf2tjyiOonMzFMn9q1VmiLgLim37VE0tf.C4hTe_7z7R.ttWqTt3rpDHGDrPE3WTpqP6.B7noqDeDFlmdwxxrK8Xbpgm8Ou8s_wUWh6mC32hJ.qAp8PLnoJzCHh4vLG1Xn6qS36uqO.y29HLElmEQ_pvG5gy2ivCRbw4VeyfpgNQ8gwbvlw4FQ7JUp_Fa21gIw6DV2e5dH7IKkBHLYo0im2ITJddgIbqU0_91qCBlZQWkW8Ry75jIEC2i9GS_etlYMXz.nIMyIL78Av6Mq_7QTS7zr1ljxG6tMCynyGTas7oensbiw.aGxdPsH2Y1QGvlB44FMyCjEjoFYULdDGwSCFZ0gJD8T42C7MNagwnQXUMUwctS5eYhNX.QTOKJeIoo.9oJnODNO1payAiLRQSIHGchCanlGoqVz_gUgMyO5JO7X3_avdKTurX2mi6QyNR8Ykxxf9kanY.A9DztlyROomcMMNCUsTtJD4XH1CVxDMRM3QPmr.u9sySM0JXaC4A8RBAbIGRO2PHf53TMPU6W8ygM6mR1X9QU786b.1J8w2ynmnIYvfyOOVH7eVwgp4EOb_IYeYhs_wcPeFlPHUbANte_h1B24IAzK8BrxBnhgqpNfbAHCmrk.9oJWb_UmbVp0gRK6SoXbTn92dwh4ah5IIkGvatShmwoPbrkqOyxTKfB62QTtpr0LUFPwJSTLl2tE.rh.DqwJ6el..Ecb6XwGr.n0ahOzcYyGd1_N34UoF1oHSgl23UD18hciEU_XhXqhQPwOS8_ng6MmLnmzXsaGGdRpYnQLsPq9P2IYvNh1pfm7oON9YlYNWnCscfgjbiMtTcssb_PMxyNp5tQOvvyzO7nmtzgA2wno6Tc9meuMBiKsNO1LqJFDrBO1zKoGOWGJcWmLeNWr_ocnwXzo5x1K28phzBgoP06av3p2duzIkNTh_KFTIq87rXY0Ji2HEYG5RwdXOo8aGDSI7If_3PLjh3kknhWENEnzBwenmdyg6USB1SdBh431XaJFb56lf4bBDXTR8DxBJeT3WEC4sg2NwJTBS0qiPJdKhvmvF6lvfSRoHEX71oapjC6Chtp1cj7TDl0NKUNRK04pYTaI6mNX3OvT63vbnH93Iwh8pQMiK6QBCS2Jx1RhWeUlw7Oy3ny6_7qvBBjsSmcUGyPwMFPWmVtIlXdwUaVQnwvIwObDN7116RBUNjegRpcMnaiIH5IctXaimGdQ8H4tskV6ZCpj6NXh7heX6LSbfNqmEhXkGuGDPDQuYGXCBCxfS6a_zJRYueKsTv1WrE9TsL3m8dK0b7RQVBrAUZulRyysziFp_9I.2WHvidi1UGqt6qKvyEb0U5gZYdjjPCdoIqnzMARczm5zP9wNYZRi__vLA4iC7pg1aj8INvFmQnrzh_0WxDknlVq.rNvY7GP5MVB7EBQ9h9uN6UQoGr6yCtwtgGw03kXX1ZK_1pwuoFCymUx3c8IAMdw4YI7GkDqhE0fh0rf704G8_IjYp2KHJO3fGb..1hi1ZQP0Bllf794n2RJFGSmA34sTAzrXC42Pp2KjfZF2MyNA"};var cpo = document.createElement('script');cpo.src = '/cdn-cgi/challenge-platform/h/b/orchestrate/chl_page/v1?ray=913472252c77fd83';window._cf_chl_opt.cOgUHash = location.hash === '' && location.href.indexOf('#') !== -1 ? '#' : location.hash;window._cf_chl_opt.cOgUQuery = location.search === '' && location.href.slice(0, location.href.length - window._cf_chl_opt.cOgUHash.length).indexOf('?') !== -1 ? '?' : location.search;if (window.history && window.history.replaceState) {var ogU = location.pathname + window._cf_chl_opt.cOgUQuery + window._cf_chl_opt.cOgUHash;history.replaceState(null, null, "\/abstracts\/search?q=internal%20rate%20of%20return&__cf_chl_rt_tk=A.vrEzHuylTblL.I02biIlwWnktsWX6j5NlqHpeu95A-1739781346-1.0.1.1-QuuroNH2HG4ebW2pcmsFrioUyEWYLTOffZAx7mUhucQ" + window._cf_chl_opt.cOgUHash);cpo.onload = function() {history.replaceState(null, null, ogU);}}document.getElementsByTagName('head')[0].appendChild(cpo);}());</script></body></html>