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Use the following codes to indicate how the cash flow effect, if any, of each transaction would be reported on a statement of cash flows if the operating activities section is prepared using the direct method.
-Repaid a long-term bank loan.
Theory of Planned Behavior
A theory that predicts an individual's intention to engage in a behavior at a specific time and place, considering the attitude toward the behavior, subjective norms, and perceived behavioral control.
Subjective Norms
Individual beliefs about what significant people in their life think they should do, influencing their intentions and behaviors.
Social Psychological Theories
Theories developed within social psychology to explain how individual behavior and thought are influenced by social conditions and processes.
Reliability
The degree to which an assessment tool produces stable and consistent results over time.
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