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Cash equivalents are defined by IFRS as
Legality
Refers to the state or quality of being in accordance with the law; the adherence to and the observance of legal obligations and standards.
Feedback on Failures
Information provided about unsuccessful outcomes or errors, aimed at learning and improvement purposes.
Displeased Supervisors
Managers or leaders who are not satisfied with the performance or behavior of their subordinates.
Union Activity
Actions and efforts by labor unions to represent and protect the interests of workers, including negotiations for better wages, benefits, and working conditions.
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