Cost–benefit analysisCost–benefit analysis (CBA), sometimes also called benefit–cost analysis, is a systematic approach to estimating the strengths and weaknesses of alternatives. It is used to determine options which provide the best approach to achieving benefits while preserving savings in, for example, transactions, activities, and functional business requirements. A CBA may be used to compare completed or potential courses of action, and to estimate or evaluate the value against the cost of a decision, project, or policy.
Net present valueThe net present value (NPV) or net present worth (NPW) applies to a series of cash flows occurring at different times. The present value of a cash flow depends on the interval of time between now and the cash flow. It also depends on the discount rate. NPV accounts for the time value of money. It provides a method for evaluating and comparing capital projects or financial products with cash flows spread over time, as in loans, investments, payouts from insurance contracts plus many other applications.
British Sign LanguageBritish Sign Language (BSL) is a sign language used in the United Kingdom and is the first or preferred language among the deaf community in the UK. Based on the percentage of people who reported 'using British Sign Language at home' on the 2011 Scottish Census, the British Deaf Association estimates there are 151,000 BSL users in the UK, of whom 87,000 are Deaf. By contrast, in the 2011 England and Wales Census 15,000 people living in England and Wales reported themselves using BSL as their main language.
