The statement of cash flow for Nestle Group, a Swiss-based food conglomerate that publishes IFRS-based financial statements,

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The statement of cash flow for Nestle Group, a Swiss-based food conglomerate that publishes IFRS-based financial statements, contained the following numbers (in million Swiss francs-CHF).

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(a) Explain how profit could be below operating cash flow in one year and above it the next.(b) Analyze Nestlé's cash management activities in 2007 and contrast them with 2008.

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