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.
For the processing of language by the human brain, see Language processing in the brain. Natural language processing (NLP) is a field of computer science, artificial intelligence, and computational linguistics concerned with the interactions between computers and human (natural) languages.As such, NLP is related to the area of humanâcomputer interaction.Many challenges in NLP involve natural language understanding, that is, enabling computers to derive meaning from human or natural language input, and others involve natural language generation.n automated online assistant providing customer service on a web page, an example of an application where natural language processing is a major component.