Examlex
The activity on the balance sheet to be presented in the financing activities section of the statement of cash flows is based on an analysis of stockholders' equity only.
Collective Bargaining
The negotiation of labor contracts between labor unions and firms or government entities.
Union Workers
Employees who are members of a labor union, which represents their interests in negotiations with employers.
Nonunion Workers
Employees who are not members of a labor union and typically do not enjoy the same collective bargaining advantages as unionized workers.
Open Shop
A place of employment in which the employer may hire nonunion workers and in which the workers need not become members of a labor union.
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