This is a bit like Theory of Knowledge because you are not only showing that you can think about things using the course theories, but also showing that you can think about things in a complicated (or complex, or advanced) way. You can contrast the results of two ways of appraising an investment opportunity for example and tell us which insights are most important for this particular company. Business people (if you tell them some theories) will often say, “So what?!” They want to know what these insights of yours (from your analysis) really mean for their business. So it is often by doing good evaluation that you are really helping businesses to cope and improve.
All other types of calculators (such as those found on phones , watches , or PDAs , or those equipped with a Computer Algebra System (CAS) ) are prohibited on all IB exams.  To be approved for use on IB exams, a GDC must have its memory cleared and all user-written/downloaded programs and applications must be removed (except for a limited number of specifically approved applications).  The list of approved applications primarily consists of native language support for users who are not English speakers, along with a small number of additional applications.