The article discusses evaluating capital projects by considering factors like time value of money, advanced capital budgeting, political risk estimation, leasing versus purchasing, and wealth measurement. The main goal is to understand how these factors impact decision-making in capital budgeting. The researchers explore various approaches to assessing the financial viability of projects, especially for multinational companies and social projects. They also delve into the behavioral and cognitive implications of wealth measurement and distribution. Key findings include the importance of considering political risk, the benefits of leasing over purchasing, and the need to incorporate social impact into capital budgeting decisions.