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Above all it is important to maintain "fairness" in the selection process.Fairness can be attained when managers do all of the following except:
Financing Activities
Transactions that result in changes in the size and composition of the equity capital or borrowings of the company.
Dividends
A distribution of a portion of a company's earnings to its shareholders, usually determined by the board of directors.
Operating Activities
Cash flows directly related to the production and delivery of a company's goods and services.
Direct Method
A method of reporting the cash flows from operating activities as the difference between the operating cash receipts and the operating cash payments.
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