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.
One author notes two opposite approaches to natural language processing. One approach tries to use all the information in a sentence, as a human would, with the goal of making the computer able to process to the degree that it could converse with a human.n discussions of natural language processing by computers, it is just presupposed that machine level processing is going on as the language processing occurs, and it is not considered as a topic in natural language processing per se.