The cash flow statement includes three sections which are Operating Activities, Investing Activities and Financing Activities. This means that non-cash operating activities is not a section in the cash flow statement.
In the section, operating activities is where the decrease or increase in the current assets and current liabilities is mentioned. Therefore, this sections does not state the long term assets affects. Financing activities refers to those funds that are affected by the change in non-current liabilities (such as bank loans) and capital.
Investing activities is the part in the cash flow statement where the impact of non-current assets (long term assets) are referred out such as acquisition and/or selling of properties, plant and equipment. Therefore, part A) investing activities is the correct answer.
This might increase cost of salary since most of the workers in the pilot group are due for promotion based on their performance which would result in putting them on a new salary scale coupled with their 5% hike, this might proof to expensive to run causing a shake across the salary scale of the company.
Automation has made certain jobs redundant and machines can now carry out most of the functions usually carried out by labour. As a result, the prospects for many types of jobs is low