Behavioural and Cognitive Approaches to Learning

Behavioural and Cognitive Approaches to Learning Compare and contrast two perspectives in psychology and the ways in which they study learning. Illustrate you answer with specific research examples from Chapter 3 of Book 1. There are a number of perspectives regarding psychology that explore the nature of learning. However, for this assignment the two perspectives chosen are the behavioural approach to learning and the cognitive approach to learning. The behavioural approach to learning involves the observation of behaviour in conjunction to the environment. The behaviourist approach to category learning was introduced by Watson and expanded upon in principle by Pavlov‘s and later Skinner’s research. These formed the two general perspectives in conditioning. Classical conditioning was introduced by Pavlov (Miell et al, 2002). Pavlov observed that in relation to certain stimuli an animal’s behaviour could be manipulated through association. Using the animal’s typical response to hunger, it was indicated that there was a crucial relationship between a stimulus and a learned response. His work indicated that an animal’s natural reflex to hunger could be conditioned through an association to a manipulated neutral stimulus (Miell, 2002). This manipulated response was named the conditioned response. This relationship formed the basic premise to the concept of psychological learning from the perspective of classical conditioning. Operant conditioning introduced by Skinner suggested a notion of interactive learning rather than responsive learning. Using reinforcement, Skinner manipulated the environment of some Rats to see to what extent their behaviour could be shaped through conditioned learning which indicated levels of intelligence rather than that of pure responsive learning (Skinner, 1948/1990). The rats in his experiment changed their behaviours through techniques such as positive reinforcement. This provided evidence for the nature of learning as being one of interaction rather than purely adherence to responding to stimuli. From both of these perspectives that form the behavioural approach we can see that shaping and manipulation of the external environment as being paramount to the nature of learning. Although observable through behaviour this approach does not in any way attempt to incorporate the nature of the individual within the learning process. Contrastingly, the cognitive approach focuses entirely upon thought processes and the faculties associated with the conceptual mind to in an attempt to draw out and understand the nature of learning. The cognitive approach addresses the processes involved in categorising, generalising and conceptualising the external world and how these concepts form perspectives. The cognitive approach to learning typically concerns itself with the faculties of memory and categorisation and how they relate to perception (Miell, 2002). The role of perception with relation to memory and categorisation within learning formed the interest of the psychologist Bruner. He devised a test to measure and explore the nature by which people constructed categories. Vastly different to operant and classical conditioning, Bruner’s findings suggested that there was an intelligent procedure in operation during learning that performed by way of hypothesis testing. This was indicated as being understood through stages of either acceptance or rejection based upon an intelligent process of trial testing (Bruner et al, 1956). The experiment gave the subject a set of pictures each portraying a variety of shapes. These formed the different conditions to be measured. Some of these pictures shared the same number of shapes, some of them shared the same colour of shapes and others shared the same number of borders surrounding the shapes. In each condition the shapes were marginally different. From the findings of his experiment, Bruner suggested that there were two forms of learning that could be identified in the learning process. These were named successive and conservative scanning (Bruner et al, 1956). Successive scanning was the type of learning that used the trial process of attempting one hypothesis at a time before acceptance or rejection. Conservative scanning revealed a deeper form of learning process that categorised certain classes of type before carrying out the accepting or eliminat ing of hypotheses. The latter type of category learning is subsequently a much faster and more efficient process. However, not everyone within the field of the cognitive approach to learning accepts the notion of hypothesis testing. Many researchers and theorists related to the field have argued that categories are an innate factor and so hypothesis testing is not required in the learning process (Fodor Chomsky, 1980). The main implication in this idea is that empirical category learning may not be done with the rejection of hypothesis but with the rejection of the externally governed conceptualisation of the external world. In essence, it is suggested in this approach to cognitive learning that we may need a new conceptual model for cognitive learning theory rather than that have it depend upon the convenience of presuming hypothesis testing (Fodor Chomsky, 1980). This internal theoretic argument within the cognitive approach does strengthen the behavioural emphasis that is put on the limitations of the psychological investigation. Essentially, the conceptual structure of the mind is open to interpretation as subjectivity is so very difficult to measure. As the behaviourist approach only uses observable findings it can be said that it does not to suffer from the impracticalities of this vast theoretical debate. However, this debate regarding the operation of the mind with relation to the learning process is perhaps very worthy of investigation as ending it, and thus defining learning, as an observable behaviour is hugely reductive. In both of the approaches covered in this assignment we have seen that there is a fundamental difference in cognitive and behavioural based learning. The behavioural approaches are fundamentally interested in the nature of stimuli and how behaviour can be shaped through associative learning. Whereas the cognitive ap proach is fundamentally interested in how the conceptual mind comes to categorise the external world and thus learn from it. Although both approaches form contrasting view points both agree on the fundamental principle that learning is an essential part of psychological life that is formed in correlation to the external environment. Essentially, it can be said that both approaches are vastly different. However, it should also be said that both address the individual’s relationship to the physical world with regards to learning. Bibliography Bruner, J, S., Goodnow, J, J., and Austin, G, A., (1956) A Study of Thinking New York: John Wiley and Sons. Chomsky, N., and Fodor, J, A., (1980) Statement of the Paradox, in Piatelli Palmarini, M. (ed.). Miell, D., Phoenix, A. and Thomas, K. (2002) Mapping Psychology 1. Milton Keynes, Open University. Skinner, B, F., (1946/1990) Walden Two London: Collier Macmillan.

Accounting As A Career Essay

As the decision of where I will attend college next year quickly approached, I decided to investigate the major I have chosen, Accounting. Because my goal is to become a Certified Public Accountant (CPA), I would like to know more of what it entails. Dealing with numbers, and recording and projecting the earnings of a company, accountants are placed with the responsibility of keeping track of the moneys of a business. God has blessed me with skills in the areas of mathematics and organization, which caused me to look for an occupation that utilizes both. Accounting seemed a logical choice since they largely work with numbers and organize their clients’ money. In order to become a CPA, one must receive a bachelor’s degree and work for a prescribed number of hours for a top accounting firm. Covering a wide spectrum of business related specialization, accountants and those who act as auditors must be able to determine whether or not a company is using their resources effic iently and if they are correctly recording the moneys they come in contact with. I am aware that accountants work with money and the documenting of it but would like to ascertain exactly what else the job of a CPA consists of. Since the recent downturn of the American economy and job market, I began to ponder how easy it would be to attain a job as an accountant. According to Steve French, an accountant for the Calvary Satellite Network, it is easy to find an accounting job, regardless of the state of the economy, because every company needs an accountant. Also, in the opinion of Richard Schweppe, Chief Financial Officer (CFO) of CorVel Corporation, the best thing about accounting is the option of working for any type of company an individual may find interesting. Because every business needs an accountant and many people use them for tax preparation, those with a degree in accounting can easily find a job after college. Furthermore, â€Å"with fewer students earning accounting degrees, organizations are devoting greater resources to attracting these candidates.† Having thus determined the ease and likelihood that I will be able to find an accounting job upon graduation from college, I decided to lo ok into exactly what an accountant does, how they attain the title of CPA, and how much money they make. While researching the job description of accountants, I discovered multiple  types of accountants, performing jobs ranging from banking to auditing. First of all, one can become a public accountant and work for a public accounting firm. â€Å"They perform a broad range of accounting, auditing, tax, and consulting activities for their clients, who may be corporations, governments, nonprofit organizations, or individuals.† The majority of public accountants, however, work on taxes. With the constantly changing tax laws, many people hire accountants to prepare and file their income taxes. They execute tasks â€Å"such as preparing individual income tax returns and advising companies of the tax advantages and disadvantages of certain business decisions.† Tax accountants must be aware of the new tax laws and must be constantly learning and understanding all of the changes. Also, they have to face extremely hectic work schedules during the tax season. Debra Schill, who owns a Triple Check business, explained, â€Å"During tax season (January through April), I work seven days a week, from 6 to 18 hours per day†¦[and] evenings and weekends are dedicated to filling out [clients’] tax returns, getting them processed and out the door.† In addition to accurately filling out tax returns, tax accountants must be familiar with the types of businesses they are working for. â€Å"A thorough understanding of the clients’ business, investment, and personal objectives is required, as well as a thorough understanding of the tax laws and their applications.† Besides taxes, public accountants likewise perform audits. First of all, an audit can be defined as â€Å"examining a client’s financial statements and reporting to investors and authorities that they have been prepared and reported correctly.† â€Å"According to Barron’s Dictionary of Finance and Investment Terms, an audit is ‘prof essional examination and verification of a company’s accounting documents and supporting data for the purpose of rendering an opinion as to their fairness, consistency, and conformity with generally accepted accounting principles.'† Although only about 15 percent of accountants actually perform them, auditing is the most widely known and the most important job of a CPA. Auditors must follow certain rules and report the facts without bias or other influences. Performing this necessary task is essential â€Å"because it ensures the integrity of the financial information on which our economic system depends.† As well as auditing, public accountants consult and offer advice to companies. â€Å"Consulting services provided by CPAs may range from brief discussions with clients in  the form of consultations or may involve larger initiatives such as implementation, transaction, or support services.† Consulting allows accountants to move from company to company, giving them a wide array of knowledge regarding the running of different companies and how to handle certain situations. Public accountants can choose to specialize in taxes, auditing, consulting, or a plethora of other opportunities. Another type of accounting that interested me was management accounting. Often referred to as industrial or private accountants, â€Å"management accountants analyze and interpret the financial information corporate executives need to make sound business decisions.† Although there are many different types of management accountants, the one that intrigued me the most was the internal auditor. â€Å"The internal auditor conducts an independent appraisal from within the organization by analyzing, criticizing, and recommending improvements to internal financial practices.† Allowed to work for a specific company, he still performs audits as he would if working for a public accounting firm. Being the company’s in-house â€Å"authority,† the internal auditor may â€Å"assist outside CPAs in their examination and evaluation of the company’s financial statements.† An internal auditor can help a company ensure that they are successfully and correctly utilizing, recording, and reporting their financial state before they are officially audited. As another alternative, an accountant can choose to work for the government. The largest employer of CPAs in the United States is the Internal Revenue Service (IRS). â€Å"IRS agents examine and audit the accounting books and records of individuals, partnerships, fiduciaries, and corporations to determine their court federal tax liability.† Working for the government would prove to be an exciting job if one becomes an investigative accountant. For me personally, I am not particularly interested in working for the government. When I am looking for a job in accounting, the skills I possess will determine my eligibility and appeal. Many abilities and skills are necessary in order to work in the accounting field. For example, I have found that  accounting is not just about number crunching, but is also about helping a company run efficiently. Personal soft skills are needed in order to effectively work with others. As a recommendation, the American Institute of Certified Public Accountants (AICPA) states that accounting professionals should â€Å"be able to work with others to accomplish objectives†¦[and] demonstrate an ability to work productively with individuals in a diversity of roles and with varying interests.† Because of the many sides of accounting, meetings are continuously attended relating to the different aspects of the business instrumental in the running of the company. Speech and communication skills are important to effectively inform, and â€Å"firms seek strong communicators who can explain complex financial information clearly and concisely to a diverse audience.† In addition, individuals must be able to deliver presentations and express information concisely and clearly, both in speech and writing. As a result of continuously changing technology, accountants, and all business employees, must be able to advance with these many changes. Accountants will always be learning as technology and laws change. Furthermore, â€Å"given the fiduciary nature of the work [they] perform, people will rely on the information [they] provide. Honesty and integrity are qualities which are highly valued.† Because they work with money and are trusted to report the truth about a company and its financial state, I believe accountants should have a high degree of moral integrity. In addition, business sense and an awareness of events transpiring in the world are key assets when working for any company that may be affected by any shifts in the global economy. According to the Robert Half and Accountemps 2002 Salary Guide, â€Å"Companies seek professionals who can manage a broad range of accounting responsibilities, including general ledger, cost control and financial reporting†¦Individuals proficient with spreadsheet applications and who possess excellent customer service skills are highly sought after.† A personable attitude and knowledge of technology can enhance one’s resume, as well as their odds for getting a job. When Robert Half International asked CFOs â€Å"Which of the following interpersonal skills is most valued in accounting candidates today,† they responded according to the chart below. An endless amount of skills and abilities are highly recommended for accountants. After learning what an accountant does and what skills are needed, I decided to research exactly how one becomes a CPA. Most of the requirements and information on becoming a CPA was provided on the website of the California Board of Accountancy provided me with. First of all, â€Å"a CPA is a certified public accountant and is licensed by the state. In California, to earn the prestige associated with the CPA license, individuals are required to demonstrate their knowledge and competence by passing an exam, meeting high educational standards and completing a specified amount of general accounting experience.† Becoming a CPA involves an approximately six year journey, including attending a college or university. Two pathways that may take to obtain the title of CPA have been created by the California Board of Accountancy. Pathway 1 is designed for those who will practice only in California. The education requirement is a bachelor’s degree, including  twenty-four semest er units in accounting-related subjects and twenty-four semester units in business related subjects. In addition to meeting the education requirements, one must pass the Uniform CPA Exam. Given over a two-day period twice a year, this exam consists of four parts: Business Law and Professional Responsibilities; Auditing; Accounting and Reporting-Taxation, Managerial, and Governmental and Not-for-Profit Organizations; and Financial Accounting and Reporting-Business Enterprises. â€Å"If all four parts are not passed on the first attempt, applicants may establish conditional credit by passing two sections with a grade of 75 or higher during a single sitting. Once conditional credit is established, [one] may take [their] remaining unpassed exam sections individually.† Next, one must have two years of general accounting experience supervised by a licensed CPA. During this period, it is expected that one â€Å"[has] participated in planning audits†¦[;] has written comments, observations and conclusions resulting from the work performed†¦[; and] has participated in the preparation of, and reporting on, full disclosure financial statements.† I see the two years of supervised experience as a benefit to those aspiring to become CPAs. Certainly, all people who are in the process of becoming a CPA should take full advantage of this aid by learning all they can through real job experience. Pathway 2 is similar to Pathway 1 and is recommended for those who may want to practice in another state. Differences include the requirement of only one year of general accounting experience supervised by a licensed CPA in addition to 150 semester units of education. Also, conditional credit on the CPA exam is only awarded to those who pass two or more sections with a grade of 75 percent or higher and earn a minimum grade of 50 percent on the remaining unpassed sections, and is valid for three years. Although it takes a long period of time to officially become a CPA, I anticipate the challenge. This information has verified my desire to become a CPA. Consequently, I researched the salary of an accountant to see whether it provides a good income. According to the 1998-1999 Graduate Status Report of California Polytechnic State University in San Luis Obispo, the median salary of the graduates was $3083 per month and ranged from $1833 to $4333. Of the 69 students who responded to the questionnaire, 67 were employed full-time  within a year after their graduation. The Robert Half and Accountemps 2002 Salary Guide reports that novice general, audit, tax and cost accountants working in a large company ($250 million+ in sales) can earn $33,000 to $40,750, those working in a medium company ($25 to $250 million in sales) can earn $31,250 to $37,500, and those working in a small company (up to $25 million in sales) can earn $29,500 to $35.250 a year. These are only the starting salaries for those working up to one year, but those who become managers can earn anywhere from $47,500 t o $79,000 a year. Bookkeeping, an area of accounting that was of some interest to me, has relatively low salaries. Depending on the title and experience, one can earn from $24,000 to $48,500 per year. I discovered that the title that earns the most money is that of CFO or Treasurer, which can rise to $360,250. An accurate summary of the occupation of an accountant is that he â€Å"has the task of accumulating and dispensing needed financial information. Since his activities touch upon nearly every phase of business operation and financial information is communicated in accounting terms, accounting is said to be the ‘language of business.’ Anyone intending to engage in any type of business activity is well advised to learn this language.† After researching what accountants actually do, I discovered that they do much more than just crunch numbers all day. The variety and diversity of jobs available caused me to contemplate about what I would like to specialize in and what type of company I would like to work for. Moreover, interpersonal skills are important and accountants have interaction with a number of associates and clients frequently. Previously, I had thought that accountants were mostly bookkeepers, but have discovered that only a small percentage of them are and that they make the least amount of money out of the various specializations. While there are accountants who are not CPAs, becoming one will help ensure a higher income and the prestige associated with becoming a CPA. The road to becoming a CPA is longer than I had expected, but I believe it is worth the training and experience required. Since tremendous amounts of time and effort are necessary, a strong desire to become a CPA must be present in all who seek to become one. Unquestionably, the wide base of business knowledge that one studying accounting amasses allows them to work anywhere in the business environment. Accounting is a great foundation for  all business and is a great choice for anyone interested in numbers and working with people. Works Cited â€Å"Accounting: 1998-1999 Graduate Status Report.† Cal Poly Career Services. 4 April 2002 . â€Å"AICPA Career Paths.† 25 March 2002 . â€Å"AICPA Personal Competencies.† 24 March 2002 . Camenson, Blythe. Careers for Perfectionists and Other Meticulous Types. VGM Careers For You Series. Chicago: NTC/Contemporary Publishing Group, Inc., 1999. Carson, A. B., Arthur E. Carlson, and Mary E. Burnet. Accounting Essentials for Career Secretaries. 3rd ed. Cincinnati: South-Western Publishing Co., 1972. French, Steve. Personal Interview. 10 April 2002. Goldberg, Jan. Great Jobs for Accounting Majors. Chicago: NTC/Contemporary Publishing Group, Inc., 1998. â€Å"Licensing – Experience Requirements.† The California Board of Accountancy. 28 February 2002 . Messmer, Max. Next Generation Accountant. Robert Half International Inc. . – – -. Robert Half and Accountemps 2002 Salary Guide. N.p.: n.p., 2001. Schweppe, Richard. Personal Interview. 24 April 2002. Weinstein, Grace W. The Bottom Line: Inside Accounting Today. New York: New American Library: 1987. â€Å"What It Takes: a Guide to Becoming a CPA.† CalCPA Online. 15 April 2002 .

Poverty, What Makes People Poor

The rich, the middle class, and the poor; are described by the way we live and the amount of money one has. There are many different ways of describing what poverty is, whether it is by how you live, how much money you have, or in statistical terms. Poverty isnt always a bad thing it is just another way of living, another way of life. There are different kinds of poverty that you can measure. There is relative poverty that can be measured to the rest of the population. Relative poverty is measuring less than fifty percent than the average income or wealth that a person has. That means that if you make less than half of what the average person makes you are poor. Relative poverty still means that you are able to survive, but not to the standard that most are at. There is also absolute poverty. This means that you are unable to provide the necessary things that you need to survive in your daily life. Things like food shelter and medical attention. This is the measure that has set The Poverty Line developed by the Social Security Administration. The current poverty line is measured at $16,588 for a family of four. The poverty line is measured by the emergency food budget times three. This means that the food that a family needs to survive multiply by three. You must think that the family must pay for their bills, mortgage, and their food with this money. Seventy percent of a families income goes to house them. According to the United States Census Service there are 34.5 million Americans that are poor. This consists of 12.7 percent of the United States population. This is an under estimate of the real poverty rate because the poverty line is very conservative. About eleven million people are just above the poverty line. United States has the highest poverty rate of the worlds industrialize countries. Some people have it worse than other people. For instance women make up two-thirds of the adult poor population. This could be the cause of many things like divorce, and poor job opportunities. Even though the men and the women get divorced the men income still tend to rise. The single parent household that is headed, by a women tend to have a high poverty rate. Twenty nine and nine tenth percent of single parent families are headed by females. African American females are three time to be poor. Black female head 40.8 percent of black households. Women earnings are seventy cents to the dollar to a male worker. Children are also affected by the single parent families and are the cause of high poverty rate. Children make up 26 percent of the United States population. But they make up forty percent of the poor population. This means that 18.9 percent of all children are poor. Fifty five percent of these children are under six years old. The infantalization of poverty is the fastest growing group in poverty. This can be caused by divorce, wedlock, or a death of a parent. Children out of wedlock are more likely to be poor than any other children. There are many myths about poverty that may lead some people on. One myth is that many people think that the poor do not want to work. In reality, 41 percent of the poor worked and 13 percent of the poor work full time. Even though some people can work forty hours a week they still cant make the poverty line. The minimum wage does not keep up with the inflation of the dollar. Only about 3.5 percent of the poor population, can work, but dont. The two earner families are also the fastest growing group in poverty. Another myth is that most people on welfare are cheating the system. This however is not the case, only about five percent actually cheat the system. This is no more than another government program. The United States is not as generous on the welfare system as it is. The fact is that the United States are very stingy about their welfare system compared to other industrialize nations. Another myth is that people live off the welfare system and doesnt want to get off of it. Most people go off of the welfare within the first two years. They dont want to be on welfare, circumstances put them on it. Like lost job, death of spouse, illness, disability, or a child at home. Some people blame the poverty on the person that is poor. Things they may say would be like, they are too lazy to work or they are taking advantage of the system. These people believe in the person blame approach. The person blame approach focuses on social problems stem from pathological defects in an individual. This approach requires a person to be repaired psychologically in order to fix the social problem. The problem with this is that there is no blame on the persons environment and the social system of society. It is very hard to isolate what has happen in a persons life that caused the problem. It is even harder to fix a persons problem. This would require too many more doctors, institutions, and medical facilities To blame the social system is to take the system blame approach. This means that you are blaming the social problems on a government, a society, and anything else that might act on an individual. System blame stems from situations in which individuals are involved. The problem with system blame is that it leaves off all the blame from the individual, saying that they have no agency, or the ability to act on ones own, no free will. The question that no one ever thinks to ask is: If we had no poverty would we still have the same kind of life. The answer is no. Poverty is a necessary form of the economic and social structure. Without poverty our society would most likely break down and inflation would sky rocket. Think if everybody had a job, money and a good standard of living. Wouldnt that make it harder to find and provide jobs. Employers would have to pay outrageous sums of money so the corporation can hire the employee. This would be a disaster because no one would need to stay at their job if there is no competition for it. The will and hard work of the citizens of this country has work to hard to throw it all away. Poverty effects not only the people who have it, but those who dont want it. In conclusion a poor person is not a diseases, not something that is contagious, but a living thing that everybody should think about. Most poor people are not a bad person, but a person that may have ran into some tough times in their life.

What Are the Elements of a Ponzi Scheme

A Ponzi scheme is a scam investment designed to separate investors from their money. It is named after Charles Ponzi, who constructed one such scheme at the beginning of the 20th century, though the concept was well known prior to Ponzi. The scheme is designed to convince the public to place their money into a fraudulent investment. Once the scam artist feels that enough money has been collected, he disappears — taking all the money with him. 5 Key Elements of a Ponzi Scheme The Benefit: A promise that the investment will achieve an above normal rate of return. The rate of return is often specified. The promised rate of return has to be high enough to be worthwhile to the investor but not so high as to be unbelievable.The Setup: A relatively plausible explanation of how the investment can achieve these above normal rates of return. One often-used explanation is that the investor is skilled or has some inside information. Another possible explanation is that the investor has access to an investment opportunity not otherwise available to the general public.Initial Credibility: The person running the scheme needs to be believable enough to convince the initial investors to leave their money with him.Initial Investors Paid Off: For at least a few periods the investors need to make at least the promised rate of return — if not better.Communicated Successes: Other investors need to hear about the payoffs, such that their numbers grow exponentially. At t he very least more money needs to be coming in than is being paid back to investors. How Do Ponzi Schemes Work? Ponzi Schemes are quite basic but can be extraordinarily powerful. The steps are as follows: Convince a few investors to place money into the investment.After the specified time return the investment money to the investors plus the specified interest rate or return.Pointing to the historical success of the investment, convince more investors to place their money into the system. Typically the vast majority of the earlier investors will return. Why would they not? The system has been providing them with great benefits.Repeat steps one through three a number of times. During step two at one of the cycles, break the pattern. Instead of returning the investment money and paying the promised return, escape with the money and start a new life. How Big Can Ponzi Schemes Get? Into the billions of dollars. In 2008 we saw the fall of arguably the largest Ponzi scheme in history — Bernard L. Madoff Investment Securities LLC. The scheme had all the ingredients of a classic Ponzi scheme, including a founder, Bernard L. Madoff, that had a great deal of credibility as he had been in the investment business since 1960. Madoff had also been the chairman of the board of directors of NASDAQ, an American stock exchange. The estimated losses from the Ponzi scheme are between 34 and 50 billion U.S. dollars. The Madoff scheme collapsed; Madoff had told his sons that clients had requested approximately $7 billion in redemptions, that he was struggling to obtain the liquidity necessary to meet those obligations.