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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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Positive Relationships
Interactions or connections between individuals that are characterized by mutual respect, cooperation, and positive feelings.
Empowerment
The process of increasing the capacity of individuals or groups to make choices and transform those choices into desired actions and outcomes.
Effective Leadership
The ability to successfully guide and motivate a group toward achieving its goals while maintaining group cohesion and individual satisfaction.
Peter Drucker
A renowned management consultant, educator, and author, often considered the father of modern management theory.
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