What type of filtering do IDSs do?

In regard to the cultural risks related to human resources management, which of the statements below is TRUE?

A) In some countries, women are restricted from management positions. B) The hiring of local citizens instead of bringing in foreign expatriates is often a necessary part of doing business abroad. C) Foreign expatriates would find it difficult living and working in a community where they are seen as taking away wages and livelihood from local citizens. D) All of these statements are true.

Which of the following should be deducted from net income in calculating net cash flow from operating activities using the indirect method?

A) a decrease in inventory B) a decrease in accounts payable C) preferred dividends declared and paid D) a decrease in accounts receivable