Which factor is associated with Cash Flows from Investing Activities?

The factor associated with Cash Flows from Investing Activities is investments in new equipment. This category specifically involves transactions related to the acquisition and disposal of long-term assets, such as property, plant, and equipment. When a company purchases new equipment, it represents an outflow of cash used for capital expenditures aimed at enhancing the company's productive capacity.

In contrast, payment of dividends reflects Cash Flows from Financing Activities since it involves the distribution of profits to shareholders. Salaries paid to employees are categorized under Cash Flows from Operating Activities, as they relate to the day-to-day functioning of the business and its operational expenses. Interest received from loans, while it might seem related to investments, is also considered in operating activities, specifically as it pertains to income generated from the company’s operations.

Therefore, investments in new equipment directly fall under investing activities, emphasizing long-term asset management and growth strategies within the firm.