The last adjustment to net income includes the gains and losses from investing and financing activities. This reconciliation clearly shows the adjustments from the income statement that result in cash flows from operating activities for the accounting period. This method is easier to use and is widely used in practice.
Cognitive Approach. Cognition refers to mental activity including thinking, remembering, learning and using language. When we apply a cognitive approach to learning and teaching, we focus on theunderstaning of information and concepts. If we are able to understand theconnections between concepts, break down information and rebuild with logicalconnections, then our rention of material and understanding will increase.
Emotive language describes words and phrases meant to evoke an emotional response to a subject. Conversely, referential language represents the use of a word or phrase solely by its lexical definition, or denotation.ords like 'sad' or 'happy' aren't the only kinds of 'emotive' language out there. Keep reading to learn more about this emotionally evocative use of language, its effects, and its appearances in the real world!