[Solved] When preparing the operating activities section of the statement of cash flows, both FASB and IASB prefer the direct method over the indirect method. Two-Way Analysis of Variance: A statistical method used to examine the impact of two independent categorical variables on a continuous dependent variable, while also considering interactions between the variables. Main Effects: The direct impact of an independent variable on a dependent variable in an experiment, ignoring the effects of other variables. Erotic Movies: Films with content designed to sexually arouse the audience, often focusing on sexual desires and fantasies. Non-Erotic Movies: Films that do not contain sexually explicit content.