Cases of IRR conflics with NPV in Mutullay Exclusive Projects
VOLUME 22, 2025
The Role of Targeted Infra-popliteal Endovascular Angioplasty to Treat Diabetic Foot Ulcers Using the Angiosome Model: A Systematic Review
VOLUME 6, 2023
Tawfig Eltayeb Elbashir Abdelrahman
Abstract
This paper is intended to study the problems of the internal rate of return IRR when correlated with net present value NPV in comparing two mutually exclusive projects for investment under certainty, and selecting appropriate alternatives. The framework of this paper is based on a detailed literature review of net present value (NPV) approach and the internal rate of return analysis. Furthermore, the paper investigates the consensus between NPV and IRR in the normal situations where they both give similar results as well as discussing the cases of contraditions that may occur between the two parameter and the reason behind that, and suggests the solutions when this contradiction takes place.
Keywords :
IRR, NPV, PI, EAA, MIRR, consensus of IRR and NPV. Contradiction of IRR and NPV..
Erin Saricilar
Lecture in accounting. University of Basrah, College of Administration and Economics, Department of Accounting.
Lecture in accounting. University of Basrah, College of Administration and Economics, Department of Accounting.
Abstract
Atherosclerotic disease significantly impacts patients with type 2 diabetes, who often present with recalcitrant peripheral ulcers. The angiosome model of the foot presents an opportunity to perform direct angiosome-targeted endovascular interventions to maximise both wound healing and limb salvage. A systematic review was performed, with 17 studies included in the final review. Below-the-knee endovascular interventions present significant technical challenges, with technical success depending on the length of lesion being treated and the number of angiosomes that require treatment. Wound healing was significantly improved with direct angiosome-targeted angioplasty, as was limb salvage, with a significant increase in survival without major amputation. Indirect angioplasty, where the intervention is applied to collateral vessels to the angiosomes, yielded similar results to direct angiosome-targeted angioplasty. Applying the angiosome model of the foot in direct angiosome-targeted angioplasty improves outcomes for patients with recalcitrant diabetic foot ulcers in terms of primary wound healing, mean time for complete wound healing and major amputation-free survival.
Keywords :
Diabetic foot ulcer, angiosome, angioplasty