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Generally, the first category shown on the statement of cash flows is cash flows provided (used) by
Social Loafing
The tendency of some members to avoid responsibility by “free-riding” during group tasks.
Free Riders
Individuals who benefit from resources, goods, or services without paying for them or contributing to their provision.
Supervisor
An individual in a leadership position responsible for overseeing the work of employees, providing guidance, and ensuring the quality and efficiency of their work.
Facilitator
An individual who helps a group to understand their objectives and assists them in planning how to achieve these objectives without taking a particular position in the discussion.
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