We present a framework for accounting of the German statutory pension scheme and estimate a balance sheet for the years 2005 until 2012. Extending and applying the methodology proposed by Settergren and Mikula (2005), we estimate the cross-sectional internal rates of return of the German pension...

O presente trabalho tem como objetivo apresentar o estudo comparativo de retorno de investimentos em três áreas de terras arrendadas, de diferentes tamanhos, localizadas na região noroeste do Paraná, mais especificamente no município de Umuarama. Nesta região de solo arenoso, denominado...

This paper reviewed principally accepted methods applied to investment analysis. To describe every aspect of investment analysisfully would require far more space than available here, so we highlight only of few of its aspects.This study collects several well-known bibliographies, contrasts them...

Numerous studies regress log earnings on schooling and report estimated coefficients as Mincer rates of return. A more recent literature uses instrumental variables. This chapter considers the economic interpretation of these analyses and how the availability of repeated cross section and panel...

Šiame darbe nagrinėjamas investicijų į žmogiškąjį kapitalą efektyvumo vertinimo klausimas ir analizuojamos įvairios efektyvumo vertinimo priemonės ir metodai, kurie naudojami tiek Lietuvos, tiek užsienio šalių ekonomikos specialistų darbuose. Šiame darbe dėmesys skiriamas...

We present new estimates of the internal rate of return to early childhood education. Utilizing the nationwide expansion of preschool education in Japan between 1960 and 1980, we initially assess the impact of preschool attendance on high school graduation and college enrollment for men....

Indicators of efficiency and economic feasibility in two irrigatedfarms located in the Linares area (35º51' S. lat. and 71º35'W. long.), Maule Region, Chile, were estimated. The farms areassociated to PROLECHE S.A., an enterprise formed with financialsupport of the Development Corporation of...

Artículo de revista ; This article estimates the financial return provided by the Spanish pension system for a sample of new retirees in 2017, calculated on the basis of the Muestra Continua de Vidas Laborales. The findings show an average real annual return (understood as the discount factor...

Based on a detailed model of the German tax-benefit system, this paper simulates private and fiscal returns to education for college graduates and college dropouts. Completing a five-year college degree is found to be associated with an internal rate of return (IRR) of 14.2% for gross earnings,...

The yield to maturity (YTM) or internal rate of return (IRR) is a metric used in financial analysis to estimate the profitability of potential investments. Almost all finance textbooks state the following conditioning assumptions: (i) that the coupon payments can be reinvested at a rate equal to...