Fitz Company reports the following information. Selected Annual Income Statement Data Selected Year-End Balance Sheet Data
Net income $ 374,000 Accounts receivable decrease $ 17,100
Depreciation expense 44,000 Inventory decrease 42,000
Amortization expense 7,200 Prepaid expenses increase 4,700
Gain on sale of plant assets 6,000 Accounts payable decrease 8,200
Salaries payable increase 1,200
Use the indirect method to prepare the operating activities section of its statement of cash flows for the year ended December 31.

Ajustification for job training programs is that they improve worker productivity. suppose that you are asked to evaluate whether more job training makes workers more productive. however, rather than having data on individual workers, you have access to data on manufacturing firms in ohio. in particu- lar, for each firm, you have information on hours of job training per worker (training) and number of nondefective items produced per worker hour (output). (i) carefully state the ceteris paribus thought experiment underlying this policy question. (ii) does it seem likely that a firm’s decision to train its workers will be independent of worker characteristics? what are some of those measurable and unmeasurable worker characteristics? (iii) name a factor other than worker characteristics that can affect worker productivity. (iv) if you find a positive correlation between output and training, would you have convincingly established that job training makes workers more productive? explain.

Select the correct answer. joshua runs a large manufacturing business that is listed on the stock exchange. his company made good profits in the previous financial year. he now plans to reward his shareholders with handsome dividends. under which category of activities in the cash flow statement would the company’s accountants place this outflow of cash? a. investing activities b. operating activities c. financing activities d. non-operating activities

Which critical success factor improves with reduced cycle time, better quality standards, and improved efficiency when an is is implemented?