Academic literature on the topic 'Internal rate'

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Journal articles on the topic "Internal rate"

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Valach, Josef. "Internal Rate of Return or Modified Internal Rate of Return." Český finanční a účetní časopis 2013, no. 3 (2013): 114–21. http://dx.doi.org/10.18267/j.cfuc.375.

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Mariam Mathews, Merry. "Mathematics of Finance: Internal Rate of Return (IRR)." International Journal of Science and Research (IJSR) 12, no. 12 (2023): 863–64. http://dx.doi.org/10.21275/sr231209195431.

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Shultz, Harris S. "Internal Rate of Return." Mathematics Teacher 98, no. 8 (2005): 531–33. http://dx.doi.org/10.5951/mt.98.8.0531.

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The Principles and Standards for School Mathematics (NCTM 2000, pp. 65–66) states, “School mathematics experiences at all levels should include opportunities to learn about mathematics by working on problems arising in contexts outside of mathematics. These connections can be to other subject areas and disciplines as well as to students' daily lives.” In this article we shall see that the discipline of finance can provide rich real–life applications of mathematics.
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Mieila, Mihai. "Modified Internal Rate of Return." International Journal of Sustainable Economies Management 6, no. 4 (2017): 35–42. http://dx.doi.org/10.4018/ijsem.2017100104.

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The evaluation of the efficiency of investments relies on a system of measures based on actuarial techniques that consider the time value of money. One of the common measures used is the Internal Rate of Return (IRR). Commonly, by applying of the efficiency evaluation criteria, result consistent outcomes. In this paper, the author tries to highlight that, based on its theoretical assumptions and practical drawbacks, considering of this measure in evaluation of the investments decisions may lead to erroneous decision. Despite the fact that the Internal Rate of Return (IRR) has never had a favor
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Guerra, Maria Letizia, Carlo Alberto Magni, and Luciano Stefanini. "Interval and fuzzy Average Internal Rate of Return for investment appraisal." Fuzzy Sets and Systems 257 (December 2014): 217–41. http://dx.doi.org/10.1016/j.fss.2014.07.013.

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Puzrin, A. M., and G. T. Houlsby. "Rate-Dependent Hyperplasticity with Internal Functions." Journal of Engineering Mechanics 129, no. 3 (2003): 252–63. http://dx.doi.org/10.1061/(asce)0733-9399(2003)129:3(252).

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Hartman, Joseph C., and Ingrid C. Schafrick. "THE RELEVANT INTERNAL RATE OF RETURN." Engineering Economist 49, no. 2 (2004): 139–58. http://dx.doi.org/10.1080/00137910490453419.

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McMath, H. Kent, and Thomas L. Zeller. "Estimating Investment Growth Rate And Conditional Internal Rate Of Return." Journal of Applied Business Research (JABR) 9, no. 4 (2011): 39. http://dx.doi.org/10.19030/jabr.v9i4.5990.

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Previous analytical and empirical work has shown that the Cash Recovery Rate (CRR) method is a useful technique for estimating a firms conditional internal rate of return (CIRR). This paper offers a new approach to estimating the investment growth rate used in the CRR method. The new approach reduces bias in estimating a firms CIRR by the CRR method. This work strengthens the theoretical soundness and research usefulness of the CRR method.
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Eff‐Darwich, A., S. G. Korzennik, and S. J. Jimenez‐Reyes. "Inversion of the Internal Solar Rotation Rate." Astrophysical Journal 573, no. 2 (2002): 857–63. http://dx.doi.org/10.1086/340747.

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Liapis, Ch, J. Kakisis, V. Papavassiliou, et al. "Internal Carotid Artery Stenosis: Rate of Progression." European Journal of Vascular and Endovascular Surgery 19, no. 2 (2000): 111–17. http://dx.doi.org/10.1053/ejvs.1999.0951.

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Dissertations / Theses on the topic "Internal rate"

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Twahirwa, Eunice Ishimwe Mariella. "Internal Versus External Reasons for the Rand-Dollar Exchange Rate Volatility." University of the Western Cape, 2016. http://hdl.handle.net/11394/5738.

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Magister Commercii - MCom (Economics)<br>Increased exchange rate volatility is an impediment to the health of the economy of a country. Following the 1995 policy shift made by the South African Reserve Bank, from a fixed exchange rate regime to a free floating exchange rate regime; the rand/dollar exchange rate became volatile. The aim of the study was to investigate the forces that lead the exchange rate volatility. In more details, the study looked at the relationship between the rand/dollar exchange rate and its determinants. In terms of the methodology, a Structural Vector Autoregressive (
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Husák, Petr. "Nástroj pro výpočet vnitřního výnosového procenta (IRR - internal rate of return)." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-225115.

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Diplomová práce se zabývá vytvořením softwarové aplikace IRR tool, pro společnost ABC s.r.o. IRR tool je nástroj sloužící k monitoringu vnitřního výnosového procenta investic, které jsou nabízeny v produktech společnosti. Cílem práce je s využitím Visual Studia rozšířit prostředí sloužící zaměstnancům společnosti o tento nástroj a nabídnout jim možnost nahlédnutí k výpočtu tohoto ukazatele. Nástroj poslouží k upřesnění informací pro zaměstnance, podpoří jejich analytické možnosti a povede k vyšší spokojenosti zákazníků.
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Allpress, Stephen Alan. "Optimising signalling rate and internal diversity order for mobile cellular DS-CDMA systems." Thesis, University of Bristol, 1993. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.386189.

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Yandek, Lindsay E. "MULTIPLE SUBSTRATE KINETICS OF RIBONUCLEASE P: RELATIVE RATE CONSTANT DETERMINATION THROUGH INTERNAL COMPETITION." Case Western Reserve University School of Graduate Studies / OhioLINK, 2013. http://rave.ohiolink.edu/etdc/view?acc_num=case1371041699.

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Ko, Min Seok. "The use of maximum rate of dissipation criterion to model beams with internal dissipation." Thesis, Texas A&M University, 2004. http://hdl.handle.net/1969.1/495.

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This thesis deals with a systematic procedure for the derivation of exact expression for the frequency equation of composite beams undergoing forced vibration with damping. The governing differential equations of motion of the composite beam are derived analytically for bending and shear deformation. The basic equations of Timoshenko beam theory and assumption of maximum rate of dissipation are employed. The principle involved is that of vibration energy dissipation due to damping as a result of deformation of materials in sandwich beam. The boundary conditions for displacements and forces for
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Mesquita, Mario Magalhaes Carvalho. "Determinants of the equilibrium exchange rate in the Brazilian economy." Thesis, University of Oxford, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.336306.

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Shaban, Hassan. "Experimental Investigations of Internal Air-water Flows." Thesis, Université d'Ottawa / University of Ottawa, 2015. http://hdl.handle.net/10393/32952.

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The objective of the present thesis research is to apply state-of-the-art experimental and data analysis techniques to the study of gas-liquid pipe flows, with a focus on conditions occurring in header-feeder systems of nuclear reactors under different accident scenarios. Novel experimental techniques have been proposed for the identification of the flow regime and measurement of the flow rates of both phases in gas-liquid flows. These techniques were automated, non-intrusive and economical, which ensured that their use would be feasible in industrial as well as laboratory settings. Measuremen
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Lindeberg, Johan. "Design and Implementation of a Low-Power SAR-ADC with Flexible Sample-Rate and Internal Calibration." Thesis, Linköpings universitet, Elektroniksystem, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-103229.

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The objective of this Master's thesis was to design and implement a low power Analog to Digital Converter (ADC) used for sensor measurements. In the complete measurement unit, in which the ADC is part of, different sensors will be measured. One set of these sensors are three strain gauges with weak output signals which are to be pre-amplified before being converted. The focus of the application for the ADC has been these sensors as they were considered a limiting factor. The report describes theory for the algorithmic and incremental converter as well as a hybrid converter utilizing both of th
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Han, Bing [Verfasser], and Carsten [Akademischer Betreuer] Eden. "The conversion rate of lee waves and the energetics of internal tides / Bing Han ; Betreuer: Carsten Eden." Hamburg : Staats- und Universitätsbibliothek Hamburg, 2017. http://d-nb.info/1138359890/34.

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Massey, Jeffery A. "Indication of cylinder pressure rise rate by means of vibration and acoustic emissions of an internal combustion engine." Diss., Rolla, Mo. : Missouri University of Science and Technology, 2008. http://scholarsmine.mst.edu/thesis/pdf/Massey_09007dcc804cc3c8.pdf.

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Thesis (M.S.)--Missouri University of Science and Technology, 2008.<br>Vita. The entire thesis text is included in file. Title from title screen of thesis/dissertation PDF file (viewed April 1, 2008) Includes bibliographical references (p. 127-128).
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Books on the topic "Internal rate"

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Ali, Ifzal. Public investment criteria: Financial and economic internal rates of return. Project Economic Evaluation Division, Economics and Development Resource Center, Asian Development Bank, 1990.

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Akerson, Charles B. The internal rate of return in real estate investments: A research monograph. American Society of Real Estate Counselors, 1988.

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United States. General Accounting Office. Accounting and Information Management Division. [Review of Rural Telephone Bank 1995 loan interest rate calculation]. The Office, 1995.

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A, Tisdell C., ed. Economics of ocean culture of giant clams: Internal rate of return analysis for Tridacna gigas. University of Queensland, Dept. of Economics, 1991.

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Philippopoulos, Marios. Internal motion timescales comparable to the molecular tumbling rate. Effect on NMR dipolar cross-relaxation and interproton distance determination. National Library of Canada, 1993.

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United States. Congress. House. A bill to amend the Internal Revenue Code of 1986 to repeal the 1993 Federal income tax rate increases on trusts established for the benefit of individuals with disabilities. U.S. G.P.O., 1999.

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Office, General Accounting. Private pensions: Process needed to monitor the mandated interest rate for pension calculations : report to Congressional Requesters. GAO, 2003.

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Gordon, Paul. Policing immigration: Britain's internal controls. Pluto Press, 1985.

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1935-, Ponnambalam Mark, ed. Internal colonialism, health and medicine. United Kingdom Council for Human Rights, 1988.

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Officer, Virginia Chief Information. Report of the Chief Information Officer of the Commonwealth: Status on the development of an Internal Service Fund (ISF) rate structure for the Virginia Base Mapping Program (VBMP) to the Governor and the General Assembly of Virginia. Commonwealth of Virginia, 2006.

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Book chapters on the topic "Internal rate"

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Hagemann, Harald. "Internal rate of return." In Capital Theory. Palgrave Macmillan UK, 1990. http://dx.doi.org/10.1007/978-1-349-20861-6_16.

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Magni, Carlo Alberto. "Internal Rate of Return." In Investment Decisions and the Logic of Valuation. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-27662-1_9.

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Hagemann, Harald. "Internal Rate of Return." In The New Palgrave Dictionary of Economics. Palgrave Macmillan UK, 2018. http://dx.doi.org/10.1057/978-1-349-95189-5_798.

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Hagemann, Harald. "Internal Rate of Return." In The New Palgrave Dictionary of Economics. Palgrave Macmillan UK, 1987. http://dx.doi.org/10.1057/978-1-349-95121-5_798-1.

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Hagemann, Harald. "Internal Rate of Return." In The New Palgrave Dictionary of Economics. Palgrave Macmillan UK, 2008. http://dx.doi.org/10.1057/978-1-349-95121-5_798-2.

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Deutsch, Hans-Peter, and Mark W. Beinker. "Simple Interest Rate Products." In Derivatives and Internal Models. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-22899-6_15.

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Deutsch, Hans-Peter. "Interest Rate Term Structures." In Derivatives and Internal Models. Palgrave Macmillan UK, 2004. http://dx.doi.org/10.1057/9781403946089_30.

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Deutsch, Hans-Peter. "Interest Rate Term Structures." In Derivatives and Internal Models. Palgrave Macmillan UK, 2002. http://dx.doi.org/10.1057/9780230502109_27.

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Deutsch, Hans-Peter. "Interest Rate Term Structures." In Derivatives and Internal Models. Palgrave Macmillan UK, 2009. http://dx.doi.org/10.1057/9780230234758_28.

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Magni, Carlo Alberto. "Average Internal Rate of Return." In Investment Decisions and the Logic of Valuation. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-27662-1_8.

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Conference papers on the topic "Internal rate"

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Garber, James D., Fred Farshad, James R. Reinhardt, Wei Chen, Vamsee Priya Tadepally, and Robert Winters. "Internal Corrosion Rate Prediction in Pipelines and Flowlines Using a Computer Model." In CORROSION 2004. NACE International, 2004. https://doi.org/10.5006/c2004-04155.

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Abstract A Windows-based model has been developed that can aid in predicting internal corrosion in pipelines and flowlines. The model, which was funded entirely by the U.S. Department of Energy, was created to help bolster the safety and integrity of the nation’s pipeline infrastructure. Its development has coincided with the expanding needs of industry, government and public awareness. In addition, its versatility makes it applicable to onshore and offshore pipelines and flowlines. The computer model incorporates physical, chemical and corrosion rate models for each increment of pipe length.
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Yang, Lietai, Kuang-Tsan Kenneth Chiang, Pavan K. Shukla, and Nobuo Shiratori. "Internal Current Effects on Localized Corrosion Rate Measurements Using Coupled Multielectrode Array Sensors." In CORROSION 2009. NACE International, 2009. https://doi.org/10.5006/c2009-09446.

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Abstract Coupled multielectrode arrays sensors (CMAS) have been used for real-time monitoring of corrosion, particularly localized corrosion. The internal anodic current on the most anodic electrode in a CMAS was evaluated for aluminum and carbon steel in simulated seawater and dilute HCl solutions. The Tafel extrapolation method was used to derive the internal currents on the most anodic electrode and the average corrosion current. In the simulated seawater, aluminum corroded dominantly in the form of localized corrosion and carbon steel corroded dominantly in the form of nonuniform general c
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Covino, Bernard S., Sophie J. Bullard, Stephen D. Cramer, et al. "Electrochemical Corrosion Rate Sensors for Detecting Internal Corrosion of Natural Gas Transmission Pipelines." In CORROSION 2005. NACE International, 2005. https://doi.org/10.5006/c2005-05133.

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Abstract This paper is a report on the evaluation of the use of electrochemical corrosion rate probes to detect internal corrosion in natural gas transmission pipeline environments. Flange and flush-mount probes were used in four different environments at three different sites that were selected to represent normal and upset conditions in a gas transmission pipeline. The environments consisted of humidified natural gas, organic/water mixtures removed from natural gas, and the environments at the 6 and 12 o’clock positions of a natural gas pipeline carrying multiphase gas/liquid flow. This pape
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Gartland, Per Olav, and Nguyen N. Bich. "Internal Corosion of Dry Gas Pipelines During Upsets." In CORROSION 2004. NACE International, 2004. https://doi.org/10.5006/c2004-04199.

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Abstract A computer program has been developed for the purpose of estimating the corrosion rates and the related risk of operating dry gas pipelines under conditions where upsets may occur. An upset is here considered as an event that may cause corrosive liquid water to be present in some part of the pipeline for a certain time period. The program is based on modelling of the physical processes of water condensation, water transport and subsequent evaporation towards the end of the upset period. The modelling also includes water absorption in solids present in the pipeline. The corrosion rate
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Papavinasam, Sankara, Alex Doiron, and Tharani Panneerselvam. "Integration of Localized Internal Pitting Corrosion and Flow Models." In CORROSION 2012. NACE International, 2012. https://doi.org/10.5006/c2012-01262.

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Abstract A model was previously developed to predict internal pitting corrosion of oil and gas pipelines. The model considers the influence of temperature, total pressure, H2S partial pressure, CO2 partial pressure, the concentrations of sulphide, bicarbonate and chloride ions and the production rates of oil, gas, water, and solids. The model was based on experiments carried out in the laboratory at high pressure and high temperature under the operating conditions of the oil and gas pipelines and was validated by field trials and using field data. The model accounts for the statistical nature
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Rodriguez, Jorge, Gabriel Vazquez, Nicholas Piet, and Susana Gomez. "Novel Integrated Tool for Internal Corrosion Direct Assessment: a Case Study." In CONFERENCE 2023. AMPP, 2023. https://doi.org/10.5006/c2023-19251.

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Abstract In this case study an unconventional wet gas (WG) gathering pipeline in North America has been analyzed by Internal Corrosion Direct Assessment (ICDA) using a tool that integrates thermodynamic and fluid dynamic capabilities with different proprietary corrosion and erosion models. It has been possible to automatize and guide the acquisition of input data, the choice of ICDA type following AMPP(1) standards and the definition of pipeline regions. The tool automatizes the application of a methodology that comprises flow simulations (steady and transient) coupled to a variety of erosion
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Palacios T., Carlos A., and Yldret Hernández. "Application of Simulation Techniques for Internal Corrosion Prediction." In CORROSION 1997. NACE International, 1997. https://doi.org/10.5006/c1997-97002.

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Abstract Characterization of corrosion in the oil and gas industry is becoming of increasing importance for safety reasons as well as for the preservation of production facilities; to prevent down time and damage to the environment. This article presents the methodology used by our company to characterize the corrosion behavior of the whole production facility, taking into consideration the hydrodynamic and thermodynamic conditions of the produced fluids (flow velocities, flow pattern, liquid holdup, pressure, temperature, etc.) as they flow from the reservoir through the surface installations
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Andersen, T. R., T. Søntvedt, and R. Mollan. "Use of Monitoring and Data Programs for the Prediction of Corrosion Rates." In CORROSION 1987. NACE International, 1987. https://doi.org/10.5006/c1987-87038.

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Abstract The paper deals with methods for prediction of corrosion rates in subsea production systems carrying unprocessed hydrocarbon commodities and the use of internal corrosion monitoring for prediction of corrosion rates. The suitability of various monitoring techniques for subsea monitoring is discussed. Veritas has for several years carried out research on internal corrosion in petroleum production and pipeline systems. Based on the knowledge gained, a unique computer program for prediction of corrosion rates has been worked out. By using the program, the corrosion rate at any location a
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Brown, Gerald K., J. R. Davies, and B. J. Hemblade. "Real Time Metal Loss Internal Monitoring." In CORROSION 2000. NACE International, 2000. https://doi.org/10.5006/c2000-00278.

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Abstract Internal Corrosion Monitoring over the last few decades has relied upon the 5 basic techniques. Little improvement in performance has been achieved. In addition many of the newer internal corrosion monitoring techniques have proved of little value in the field although some of them have instances of success in the laboratory. Industry has many high value hydrocarbon applications requiring corrosion rate monitoring for realtime problem solving and control. The high value of assets and the cost of asset replacement makes it necessary to practice cost effective process and corrosion cont
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Terry, R. E., and M. P. Ehman. "Internal Rate of Return: Friend or Foe?" In SPE Hydrocarbon Economics and Evaluation Symposium. Society of Petroleum Engineers, 1985. http://dx.doi.org/10.2118/13771-ms.

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Reports on the topic "Internal rate"

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Song, Frank, and Narasi Sridhar. DTRS56-04-T-0002 Determining Reassessment Intervals Through Corrosion. Pipeline Research Council International, Inc. (PRCI), 2006. http://dx.doi.org/10.55274/r0011958.

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The objectives of this program are to develop methods based on sound fundamental principles to estimate: (1) external corrosion rates, especially in CP shielded areas, and (2) internal corrosion rates by considering pipeline-relevant factors for gas and liquid lines. Mathematical models will be developed to achieve the above goal. The models will be compared with field and laboratory data for validity and the models will be simplified to a format that is applicable to pipeline operators to estimate pipeline external or/and internal corrosion rate. It is recognized that the development of funda
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Dueker, Michael J., and Daniel L. Thornton. Asymmetry in the Prime Rate and Firms' Preference for Internal Finance. Federal Reserve Bank of St. Louis, 1994. http://dx.doi.org/10.20955/wp.1994.017.

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Borenstein, S. W., and M. E. Sauby. PR-228-9312-R01 Internal Corrosion Monitoring of Wet Gas Pipe Lines. Pipeline Research Council International, Inc. (PRCI), 1996. http://dx.doi.org/10.55274/r0011961.

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Describes the results of a literature review to describe the factors that contribute to the internal corrosion of wet gas pipelines and to describe internal corrosion control, inspection, and monitoring techniques. A number of apparently subtle factors can have significant effects on the internal corrosion of wet gas pipelines. The dominant factors are carbon dioxide, hydrogen sulfide, and microbiological-influences. There are a number of other factors that influence the corrosion rate, including temperature, pressure, inhibitor concentration, inhibitor efficacy, inhibitor distribution, water
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McDowell, David L. Internal State Variable Models for Rate and Temperature History Dependent Behavior at Finite Strain. Defense Technical Information Center, 1998. http://dx.doi.org/10.21236/ada358500.

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Gartland. L52079 Internal Corrosion in Dry Gas Pipelines During Upsets. Pipeline Research Council International, Inc. (PRCI), 2003. http://dx.doi.org/10.55274/r0011313.

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The main objective of the present project has been to develop a computer program, named GasCor, that can be used to estimate the corrosion related risk of operating dry gas pipelines under conditions where upsets may occur. An upset is here considered as an event that may cause corrosive liquid water to be present in some part of the pipeline within a certain time period. The computer program is meant to be a screening tool that can assist in the evaluation of the severity of the corrosion rate as well as in the location of the positions where the most significant corrosion is to be expected.
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Sridhar and Dunn. L51793 The Effects of Water Chemistry on Internal Corrosion of Steel Pipelines. Pipeline Research Council International, Inc. (PRCI), 2000. http://dx.doi.org/10.55274/r0010425.

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The ability to safely transport wet, untreated natural gases through pipelines offshore or at other inaccessible locations is an important factor in the development of new gas fields. The internal corrosion rate of steel pipelines varies in a complex way with the gas composition, specifically CO2 , O2 , and H2 S, and condensed water chemistry. Estimating the corrosion rate of steel at inaccessible locations from the analysis of the gas and water composition from an accessible location will enable a better determination of the need for corrosion inhibitors. Quantitative understanding of the cor
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Lyle. L51784 CO2-HS Corrosion Under Wet Low-Flow Gas in Presence of Bicarbonate Chloride and Oxygen. Pipeline Research Council International, Inc. (PRCI), 2000. http://dx.doi.org/10.55274/r0010171.

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The ability to transport wet, untreated natural gases through pipelines offshore or at other inaccessible locations is an important factor in the development of new gas fields. When a wet gas contains CO2 and H2 S, the internal corrosion rate of steel pipelines may be expected to increase. Considerable work has been done to define effects of CO2 and H2 S on corrosion rates of pipeline, casing, and tubing steels, particularly at higher pressures and temperatures typical of downhole environments and in gases in which CO2 is the only acid gas present. In particular, studies by de Waard and Millia
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Furillo. PR-409-123700-R01 Performance Improvements of In-Service Internal Inspection Technologies for Tanks. Pipeline Research Council International, Inc. (PRCI), 2012. http://dx.doi.org/10.55274/r0010991.

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This document provides minimum requirements for maintaining the integrity of these tanks after they have been placed in service. A key requirement of API 653 is establishing the operating period for aboveground storage tanks (AST�s) based on the minimum floor thickness when the tank is placed into service and the maximum corrosion rate for the product- or soil-side of the tank floor during service.
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Davies, Martin H., and Marcel Schröder. A Simple Model of Internal and External Balance for Resource-Rich Developing Countries. Asian Development Bank, 2022. http://dx.doi.org/10.22617/wps220222-2.

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The working paper examines how government take, which is the ratio of fiscal resource revenue to resource output, is an important determinant of internal and external balance in resource-rich developing countries (RRDCs). In the study, a simple theoretical model of internal and external balance incorporates the key features of RRDCs. It predicts that a fall in government take depreciates the equilibrium real exchange rate and lowers equilibrium absorption. The study looks into the need for RRDCs to convert vast natural resources into sustainable economic development, considering the impact of
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Pound, B. G. GRI-99-0000 Gap Analysis of the GRI Research Program on Internal Corrosion. Pipeline Research Council International, Inc. (PRCI), 1999. http://dx.doi.org/10.55274/r0010720.

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Extensive information on the corrosion of steel in aqueous CO2 systems is now available from this program and numerous other sources. This information was reviewed to identify what research has been performed and what research remains to be undertaken to develop a expert system/risk management program. Four areas were examined: corrosion mechanisms, mitigation strategies, monitoring techniques, and models/risk assessment. There were five gaps in mechanisms (two for bacteria and one each for flow rate/chloride concentration, hydrocarbons, and organic acids) and four gaps in mitigation (antibiof
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