The article compares two methods for evaluating investment projects: Internal Rate of Return (IRR) and Modified Internal Rate of Return (MIRR). While IRR has limitations with certain types of cash flows and project comparisons, MIRR is more versatile. MIRR does not require complex calculations and assumes cash flows are reinvested at the company's required rate of return. This means MIRR is influenced by the company's specific rate of return, unlike IRR which is not.