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For each of the following items, indicate (by placing an X) whether the item would be found on the statement of cash flows in column 1, the direct approach for determining the cash flows from operating activities, column 2, the indirect approach for determining the cash flows from operating activities, column 3, cash flows from investing activities, column 4, cash flows from financing activities. If you identify that an item affects the cash flows from operation, indirect method, also indicate whether it will be increasing (+) or decreasing (-) the cash flows.
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Performance Reviews
Formal assessments where an employee's job performance is evaluated, typically by their manager, against agreed standards.
Productivity
The measure of output per unit of input, reflecting the efficiency of production.
Discriminates
The act of unjustly distinguishing or treating people differently based on characteristics such as race, age, gender, etc.
Higher Costs
Situations in which the expenses related to producing or obtaining goods and services increase, leading to a rise in prices or a squeeze on profit margins.
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