Avoiding Civil Monetary Penalties in Healthcare

Avoiding Civil Monetary Penalties in Healthcare

Importance of Annual Updates in Medical Coding

Accurate medical coding plays a critical role in maintaining compliance within the healthcare industry, serving as a foundational element for avoiding civil monetary penalties. Customized staffing services meet the specific needs of each healthcare organization host medical staffing cash. As healthcare providers navigate the complex landscape of regulations and reimbursement procedures, precise coding ensures that billing processes are transparent, accurate, and compliant with federal guidelines.


Medical coding translates patient diagnoses, treatments, and services into standardized codes used for billing purposes. This process might seem straightforward, but any inaccuracies can lead to significant repercussions. Incorrect coding can result in overbilling or underbilling, both of which can trigger audits by regulatory bodies like the Centers for Medicare & Medicaid Services (CMS). In cases where errors suggest fraudulent activity or systemic negligence, organizations may face civil monetary penalties-a daunting prospect that could severely impact their financial stability and reputation.


The Office of Inspector General (OIG) enforces these penalties to deter non-compliance and ensure integrity within the healthcare system. These fines can be substantial, potentially reaching thousands of dollars per infraction. Thus, maintaining meticulous accuracy in medical coding is not merely a matter of administrative diligence but a strategic imperative to safeguard against financial loss and preserve trust with patients and regulators alike.


Moreover, accurate medical coding supports quality patient care by ensuring that healthcare providers have access to comprehensive records that reflect true clinical scenarios. This accuracy facilitates effective communication among different care teams and enhances decision-making processes. It also contributes to valuable data collection for research and policy development aimed at improving health outcomes on a larger scale.


Investing in robust training programs for coders is essential to achieve this level of accuracy. Healthcare organizations must prioritize ongoing education to keep pace with evolving coding standards such as ICD-10-CM/PCS updates and changes in payer requirements. Utilizing advanced software solutions can also aid in reducing human error by automating parts of the coding process while simultaneously cross-referencing codes against extensive databases for accuracy checks.


Ultimately, the importance of accurate medical coding extends beyond mere compliance; it embodies an organizational commitment to ethical practice and operational excellence. By upholding these standards diligently, healthcare entities not only avoid punitive measures but also contribute positively to a system focused on delivering efficient and effective care to patients across all spectrums.


In conclusion, accurate medical coding is indispensable in mitigating risk related to civil monetary penalties within the healthcare sector. Through diligent practices reinforced by education and technology, organizations can navigate regulatory complexities confidently while fostering an environment centered around accountability and high-quality patient care.

In the intricate world of healthcare, medical coding serves as a critical backbone to the documentation and billing processes. Accurate medical coding ensures that healthcare providers are reimbursed correctly for their services while complying with regulatory standards. However, errors in this delicate process can lead to significant financial consequences, including civil monetary penalties (CMPs). Understanding common medical coding errors and how to avoid them is crucial for healthcare organizations aiming to maintain compliance and financial stability.


One of the most prevalent errors in medical coding is upcoding. This occurs when a provider uses a code that reflects a higher level of service or complexity than was actually provided, whether intentionally or inadvertently. While it might seem like a minor mistake, upcoding can lead to serious allegations of fraud and abuse. Such actions may trigger audits by regulatory bodies like the Centers for Medicare & Medicaid Services (CMS), resulting in hefty fines and penalties if discrepancies are discovered.


Conversely, undercoding involves reporting less complex codes than the services rendered. While this might appear benign compared to upcoding, it still presents problems. Undercoding can lead to revenue losses for healthcare providers and signal poor quality care or documentation practices when reviewed by auditors or payers. It's essential that providers strike an accurate balance between these extremes to ensure fair compensation without attracting unwarranted scrutiny.


Another frequent error arises from incorrect use of modifiers-additional information added to codes that indicate specific circumstances impacting billing. Misuse or omission of these modifiers can result in claims being rejected or processed incorrectly. For example, failure to use modifier 25 when billing an evaluation and management service on the same day as another procedure could lead to denied payments.


Staying updated with constantly evolving coding guidelines poses yet another challenge for healthcare professionals. The transition from ICD-9 to ICD-10 highlighted how changes in coding systems require thorough training and adaptation within organizations. Regular training sessions and workshops are indispensable tools for keeping staff knowledgeable about current codes and preventing outdated practices from creeping into daily operations.


Furthermore, illegible documentation remains a persistent issue contributing to coding inaccuracies. When coders cannot decipher notes due to poor handwriting or incomplete records, they may guess or default to generic codes that do not reflect the provided care accurately.


To mitigate these risks, healthcare organizations should implement comprehensive auditing processes that regularly review coded data against clinical documents for accuracy and completeness. Leveraging technology through electronic health records (EHRs) also aids in reducing errors by standardizing inputs across platforms.


Promoting clear communication between physicians and coders is equally vital; encouraging queries when ambiguities arise ensures clarity before submission of claims. Additionally, fostering an organizational culture where ethical practices are prioritized over maximizing reimbursements reinforces adherence to correct coding protocols among employees at all levels.


In conclusion, avoiding common medical coding errors is integral not only for safeguarding against civil monetary penalties but also for maintaining trust with patients, payers, and regulatory agencies alike. By investing in education, embracing technological advancements, enforcing robust internal controls, and nurturing transparent communication channels within teams-healthcare entities can better navigate this complex landscape while enhancing both operational efficiency and patient care outcomes.

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Key Changes and Additions to the Latest ICD-10-CM Code Set

In the intricate landscape of healthcare, accurate and compliant coding stands as a pillar of financial integrity and legal adherence. As healthcare providers navigate the complexities of billing and reimbursement, the specter of civil monetary penalties looms large, underscoring the critical need for precise coding practices. Avoiding these penalties requires not only a keen understanding of coding guidelines but also the implementation of strategic measures to ensure compliance.


Accurate coding is paramount in reflecting the services rendered and justifying claims made to payers. It is more than just a clerical task; it is an essential component that bridges clinical care with administrative processes. To this end, continuous education and training are indispensable for coding professionals. Regular workshops and certification courses can keep coders abreast of evolving codes and regulations, thereby reducing errors born from outdated knowledge or misunderstandings.


Moreover, investing in robust auditing systems can serve as a proactive measure against inaccuracies. Routine internal audits allow healthcare organizations to identify discrepancies before they escalate into substantial liabilities. These audits should be comprehensive, covering various aspects such as compliance with ICD-10-CM/PCS codes, CPT/HCPCS usage, and adherence to payer-specific guidelines. By fostering a culture that prioritizes regular self-assessment, healthcare entities can mitigate risks associated with erroneous coding practices.


Technology also plays a pivotal role in ensuring accurate coding. Advanced software solutions equipped with real-time updates on regulatory changes can assist coders in making informed decisions. Additionally, implementing electronic health records (EHR) systems with integrated decision-support tools can enhance accuracy by providing clinicians with immediate access to patient data relevant for appropriate code assignment.


Another critical strategy involves fostering clear communication channels between coders, billing departments, and clinical staff. Effective communication ensures that all parties have a unified understanding of documentation requirements and expectations. This collaboration reduces ambiguities that often lead to incorrect code selection or inadequate documentation support for billed services.


Furthermore, establishing stringent policies around documentation integrity is crucial for compliant coding practices. Detailed medical records provide the necessary justification for selected codes; hence clinicians must be encouraged to maintain comprehensive notes reflecting all aspects of patient care accurately. Implementing standardized templates or checklists can assist in achieving consistent documentation across different practitioners within an organization.


Lastly, engaging external consultants or compliance experts periodically can offer fresh perspectives on existing practices while identifying potential areas for improvement. Their insights can help in aligning organizational procedures with best practice standards prevalent in the industry.


In conclusion, avoiding civil monetary penalties necessitates a multifaceted approach centered around education, technology adoption, interdepartmental collaboration, rigorous auditing processes, and strong documentation protocols. By embracing these strategies diligently within their operational frameworks, healthcare providers not only safeguard themselves against financial repercussions but also contribute towards maintaining ethical standards pivotal for patient trust and organizational credibility in today's dynamic healthcare environment.

Key Changes and Additions to the Latest ICD-10-CM Code Set

Impact of Updates on Healthcare Providers and Coders

Continuous education and training hold a pivotal role in the healthcare sector, particularly when it comes to preventing errors that could lead to civil monetary penalties. In an industry where the stakes are incredibly high, ensuring that healthcare professionals are well-informed and up-to-date is not just beneficial-it's essential.


One of the primary reasons continuous education is crucial is due to the ever-evolving nature of medical knowledge and technology. Advances in medical research, new treatment protocols, and updated regulatory requirements emerge regularly. Without ongoing training, healthcare providers may rely on outdated practices or fail to comply with current regulations, increasing the likelihood of errors. Such mistakes can lead to adverse patient outcomes and potentially result in significant financial penalties for healthcare facilities.


Moreover, continuous education fosters a culture of safety within healthcare organizations. By prioritizing learning and development, institutions signal their commitment to excellence and error prevention. Training programs can cover critical aspects such as proper documentation practices, adherence to clinical guidelines, and understanding compliance requirements-all areas where lapses can lead directly to civil monetary penalties.


Additionally, comprehensive training equips staff with the skills needed for effective communication and teamwork-both vital components in minimizing errors. Miscommunication or lack of coordination among teams often results in preventable mistakes. Through simulation exercises and collaborative workshops included in training programs, healthcare professionals can practice these skills in a controlled environment before applying them in real-world scenarios.


Another aspect where continuous education plays a role is in developing critical thinking and problem-solving abilities among staff members. These skills enable practitioners to identify potential issues before they escalate into serious problems that might incur penalties. By encouraging analytical thinking through case studies or scenario-based learning during training sessions, healthcare workers become adept at navigating complex situations more efficiently.


Finally, investing in continuous education demonstrates an organization's proactive approach toward compliance with laws and regulations governing healthcare operations. By staying informed about changes in legislation or updates from governing bodies like the Centers for Medicare & Medicaid Services (CMS), organizations can preemptively adjust their practices accordingly, thus avoiding infractions that could result in fines or sanctions.


In conclusion, continuous education and training are indispensable tools for preventing errors within the healthcare industry that might lead to civil monetary penalties. By keeping pace with advancements in medicine, fostering a culture of safety, enhancing communication skills, promoting critical thinking abilities, and ensuring regulatory compliance through ongoing learning initiatives; healthcare organizations not only safeguard against financial loss but also uphold their commitment to delivering safe and effective care for patients-a goal that ultimately benefits everyone involved.

Strategies for Staying Informed About Code Changes

In the complex landscape of healthcare, avoiding civil monetary penalties is a critical concern for institutions striving to maintain both their reputations and financial viability. Implementing effective auditing and monitoring systems plays a crucial role in mitigating risks associated with non-compliance, fraud, and abuse. These systems are not merely regulatory obligations but vital instruments that ensure operational integrity and foster a culture of transparency within healthcare organizations.


Effective auditing begins with understanding the intricate regulations that govern healthcare practices. This involves staying abreast of ever-evolving laws such as the Health Insurance Portability and Accountability Act (HIPAA) and the Stark Law, which set stringent guidelines to protect patient information and prevent conflicts of interest. A comprehensive audit plan must be crafted with these regulations in mind, identifying areas of potential vulnerability where lapses could lead to significant penalties.


Monitoring systems complement audits by providing continuous oversight rather than periodic checks. They employ advanced technologies such as data analytics and artificial intelligence to keep a constant watch on transactions and operations, identifying anomalies or patterns indicative of non-compliance or fraudulent activities. These systems serve as an early warning mechanism, allowing organizations to address issues proactively before they escalate into costly penalties.


One key aspect of successful implementation is fostering an organizational culture that prioritizes compliance at all levels. It requires commitment from top leadership down to front-line employees, promoting an environment where ethical practices are valued and encouraged. Training programs should be established to educate staff about compliance requirements and reporting procedures for suspected violations.


Moreover, collaboration between different departments within a healthcare organization can enhance the effectiveness of auditing and monitoring efforts. For instance, the finance department's insights on billing processes can provide valuable input for auditing teams focused on preventing improper claims submissions. Similarly, IT departments play a pivotal role in maintaining secure data practices that comply with privacy laws.


The benefits of implementing robust auditing and monitoring systems extend beyond merely avoiding penalties; they contribute to overall organizational efficiency by streamlining operations and reducing wasteful practices. As technology continues to advance, these systems will become increasingly sophisticated, offering even greater precision in detecting irregularities.


In conclusion, the proactive establishment of effective auditing and monitoring systems is indispensable for healthcare organizations aiming to avoid civil monetary penalties. By embedding these practices into their operational framework, healthcare providers not only protect themselves from financial repercussions but also enhance their service quality through improved accountability and trustworthiness among patients and stakeholders alike.

Challenges and Solutions in Adapting to New Codes

In today's rapidly evolving healthcare landscape, the integration of technology into various aspects of medical practice has become indispensable. One significant area where technology plays a crucial role is in enhancing coding accuracy, which is pivotal in avoiding civil monetary penalties that can arise from billing errors. As healthcare providers strive to maintain compliance with regulations and ensure financial integrity, leveraging advanced technological solutions becomes not just advantageous but essential.


Accurate medical coding is the backbone of efficient healthcare administration. It ensures that services are billed correctly and that healthcare providers are reimbursed appropriately for their services. However, the complexity of codes and constant updates in coding systems, such as ICD-10 and CPT, present challenges that can lead to errors. These inaccuracies can result in substantial financial penalties under laws like the False Claims Act.


To mitigate these risks, healthcare organizations are increasingly turning to technology-driven solutions. Advanced software tools equipped with artificial intelligence (AI) and machine learning capabilities have transformed the process of medical coding. These technologies allow for real-time analysis and cross-referencing against vast databases of codes, significantly reducing human error.


AI-powered systems can automatically suggest accurate codes based on clinical documentation while flagging inconsistencies or potential errors for human review. This not only enhances precision but also streamlines the coding process, saving valuable time for healthcare professionals who can then focus more on patient care rather than administrative tasks.


Moreover, these technological tools provide comprehensive auditing functions that help identify patterns indicative of systemic issues or potential fraud before they escalate into costly penalties. By proactively addressing these issues through data analytics, healthcare providers can ensure compliance with regulatory standards and avoid inadvertent non-compliance.


Another advantage of utilizing technology in this realm is its ability to facilitate continuous education and training for coding professionals. Interactive platforms offer up-to-date resources and simulations that keep staff informed about changes in coding practices and regulations, further minimizing error rates.


The integration of electronic health records (EHRs) with advanced coding systems also supports seamless information flow within healthcare facilities. EHRs enhance transparency and accessibility to patient data, ensuring that coders have all necessary information at their fingertips to make accurate decisions swiftly.


Implementing these technological advancements requires an initial investment; however, the long-term benefits far outweigh the costs. By improving accuracy in medical billing through tech-enabled solutions, healthcare organizations safeguard themselves against legal repercussions while optimizing revenue cycles.


In conclusion, embracing technology to enhance coding accuracy is a strategic imperative for modern healthcare providers aiming to avoid civil monetary penalties. By harnessing AI-driven systems alongside robust training programs and integrated data platforms, organizations can achieve greater precision in their billing processes while maintaining compliance with ever-evolving regulations-ultimately contributing to a more efficient and trustworthy healthcare system.

A chart of accounts (COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger. Accounts may be associated with an identifier (account number) and a caption or header and are coded by account type. In computerized accounting systems with computable quantity accounting, the accounts can have a quantity measure definition. Account numbers may consist of numerical, alphabetic, or alpha-numeric characters, although in many computerized environments, like the SIE format, only numerical identifiers are allowed. The structure and headings of accounts should assist in consistent posting of transactions. Each nominal ledger account is unique, which allows its ledger to be located. The accounts are typically arranged in the order of the customary appearance of accounts in the financial statements: balance sheet accounts followed by profit and loss accounts.

The charts of accounts can be picked from a standard chart of accounts, like the BAS in Sweden. In some countries, charts of accounts are defined by the accountant from a standard general layouts or as regulated by law. However, in most countries it is entirely up to each accountant to design the chart of accounts.

Administration

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A chart of accounts is usually created for an organization by an accountant and available for use by the bookkeeper.

Each account in the chart of accounts is typically assigned a name. Accounts may also be assigned a unique account number by which the account can be identified. Account numbers may be structured to suit the needs of an organization, such as digit/s representing a division of the company, a department, the type of account, etc. The first digit might, for example, signify the type of account (asset, liability, etc.). In accounting software, using the account number may be a more rapid way to post to an account, and allows accounts to be presented in numeric order rather than alphabetic order.

Accounts are used in the generation of a trial balance, a list of the active general ledger accounts with their respective debit and credit balances used to test the completeness of a set of accounts: if the debit and credit totals match, the indication is that the accounts are being correctly maintained. However, a balanced trial balance does not guarantee that there are no errors in the individual ledger entries.

Accounts may be added to the chart of accounts as needed; they would not generally be removed, especially if any transaction had been posted to the account or if there is a non-zero balance.

International aspects and accounting information interchange – Charts of accounts and tax harmonisation issues

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While some countries define standard national charts of accounts (for example France and Germany) others such as the United States and United Kingdom do not. In the European Union, most countries codify a national GAAP (consistent with the EU accounting directives) and also require IFRS (as outlined by the IAS regulation) for public companies. The former often define a chart of accounts while the latter does not. The European Commission has spent a great deal of effort on administrative tax harmonisation, and this harmonization is the main focus of the latest version of the EU VAT directive, which aims to achieve better harmonization and support electronic trade documents, such as electronic invoices used in cross border trade, especially within the European Union Value Added Tax Area. However, since national GAAPs often serve as the basis for determining income tax, and since income tax law is reserved for the member states, no single uniform EU chart of accounts exists.

Types of accounts

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There are various types of accounts:[1]

  1. Asset accounts are used to identify assets. An asset is a present right of an entity to an economic benefit (CF [2] E16). Common examples of asset accounts include cash on hand, cash in bank, receivables, inventory, pre-paid expenses, land, structures, equipment, patents, copyrights, licenses, etc. Goodwill is different from other assets in that it is not used in operations and cannot be sold, licensed or otherwise transferred.
  2. Liability accounts are used to recognize liabilities. A liability is a present obligation of an entity to transfer an economic benefit (CF E37). Common examples of liability accounts include accounts payable, deferred revenue, bank loans, bonds payable and lease obligations.
  3. Equity accounts are used to recognize ownership equity. The terms equity [for profit enterprise] or net assets [not-for-profit enterprise] represent the residual interest in the assets of an entity that remains after deducting its liabilities (CF E61). Equity accounts include common stock, paid-in capital, and retained earnings. Equity accounts can vary depending where an entity is domiciled as some jurisdictions require entities to keep various sub-classifications of equity in separate accounts.
  4. Revenue accounts are used to recognize revenue. Revenues are inflows or other enhancements of assets of an entity or settlements of its liabilities (or a combination of both) from delivering or producing goods, rendering services, or carrying out other activities (CF E80).
  5. Expense accounts are used to recognize expenses. Expenses are outflows or other using up of assets of an entity or incurrences of its liabilities (or a combination of both) from delivering or producing goods, rendering services, or carrying out other activities (CF E81).
  6. Gain accounts are used to recognize gains. Gains are increases in equity (net assets) from transactions and other events and circumstances affecting an entity except those that result from revenues or investments by owners (CF E82). In practice, changes in the market value of assets (positive) or liabilities (negative) are recognized as gains while, for example, interest, dividends, rent or royalties received are recognized as other revenue.
  7. Loss accounts are used to recognize losses. Losses are decreases in equity (net assets) from transactions and other events and circumstances affecting an entity except those that result from expenses or distributions to owners (CF E83). In practice, changes in the market value of assets (negative) or liabilities (positive) are recognized as losses while, for example, interest or charitable contributions are recognized as other expenses.
  8. Income is the term generally used when referring to revenue and gains together. A separate term for the aggregation of expenses and losses does not exist.
  9. Contra-accounts are accounts with negative balances that offset other balance sheet accounts. Examples are accumulated depreciation (offset against fixed assets), and the allowance for bad debts (offset against accounts receivable). Deferred interest is also offset against receivables rather than being classified as a liability. Contra accounts are also often referred to as adjustments or adjusting accounts.

Example Chart of Accounts

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Sample Chart of Accounts

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A chart of accounts compatible with IFRS and US GAAP includes balance sheet (assets, liabilities and equity) and the profit and loss (revenue, expenses, gains and losses) classifications. If used by a consolidated or combined entity, it also includes separate classifications for intercompany transactions and balances.

Account Number—Account Title[3]—Balance: Debit (Dr) / Credit (Cr)

1.0.0 Assets (Dr)

  • 1.1.0 Cash And Financial Assets (Dr)
    • 1.1.1 Cash and Cash Equivalents (Dr)
    • 1.1.2 Financial Assets (Investments) (Dr)
    • 1.1.3 Restricted Cash and Financial Assets (Dr)
    • 1.1.4 Additional Financial Assets and Investments (Dr)
  • 1.2.0 Receivables And Contracts (Dr)
    • 1.2.1 Accounts, Notes And Loans Receivable (Dr)
    • 1.2.2 Contracts (Dr)
    • 1.2.3 Nontrade And Other Receivables (Dr)
  • 1.3.0 Inventory (Dr)
    • 1.3.1 Merchandise (Dr)
    • 1.3.2 Raw Material, Parts And Supplies (Dr)
    • 1.3.3 Work In Process (Dr)
    • 1.3.4 Finished Goods (Dr)
    • 1.3.5 Other Inventory (Dr)
  • 1.4.0 Accruals And Additional Assets (Dr)
    • 1.4.1 Prepaid Expense (Dr)
    • 1.4.2 Accrued Income (Dr)
    • 1.4.3 Additional Assets (Dr)
  • 1.5.0 Property, Plant And Equipment (Dr)
    • 1.5.1 Land And Land Improvements (Dr)
    • 1.5.2 Buildings, Structures And Improvements (Dr)
    • 1.5.3 Machinery And Equipment (Dr)
    • 1.5.4 Furniture And Fixtures (Dr)
    • 1.5.5 Right Of Use Assets (Classified As PP&E) (Dr)
    • 1.5.6 Other Property, Plant And Equipment (Dr)
    • 1.5.7 Construction In Progress (Dr)
  • 1.6.0 Property, Plant And Equipment Accumulated Depreciation And Depletion (Cr)
    • 1.6.1 Accumulated Depletion (Cr)
    • 1.6.2 Accumulated Depreciation (Cr)
  • 1.7.0 Intangible Assets (Excluding Goodwill) (Dr)
    • 1.7.1 Intellectual Property (Dr)
    • 1.7.2 Computer Software (Dr)
    • 1.7.3 Trade And Distribution Assets (Dr)
    • 1.7.4 Contracts And Rights (Dr)
    • 1.7.5 Right Of Use Assets (Dr)
    • 1.7.6 Crypto Assets (Dr)
    • 1.7.7 Other Intangible Assets (Dr)
    • 1.7.8 Acquisition In Progress (Dr)
  • 1.8.0 Intangible Assets Accumulated Amortization (Cr)
  • 1.9.0 Goodwill (Dr)

2.0.0 Liabilities (Cr)

  • 2.1.0 Payables (Cr)
    • 2.1.1 Trade Payables (Cr)
    • 2.1.2 Dividends Payable (Cr)
    • 2.1.3 Interest Payable (Cr)
    • 2.1.4 Other Payables (Cr)
  • 2.2.0 Accruals And Other Liabilities (Cr)
    • 2.2.1 Accrued Expenses (Including Payroll) (Cr)
    • 2.2.2 Deferred Income (Unearned Revenue) (Cr)
    • 2.2.3 Accrued Taxes (Other Than Payroll) (Cr)
    • 2.2.4 Other (Non-Financial) Liabilities (Cr)
  • 2.3.0 Financial Liabilities (Cr)
    • 2.3.1 Notes Payable (Cr)
    • 2.3.2 Loans Payable (Cr)
    • 2.3.3 Bonds (Debentures) (Cr)
    • 2.3.4 Other Debts And Borrowings (Cr)
    • 2.3.5 Lease Obligations (Cr)
    • 2.3.6 Derivative Financial Liabilities (Cr)
    • 2.3.7 Other Financial Liabilities (Cr)
  • 2.4.0 Provisions (Contingencies) (Cr)
    • 2.4.1 Customer Related Provisions (Cr)
    • 2.4.2 Ligation And Regulatory Provisions (Cr)
    • 2.4.3 Other Provisions (Cr)

3.0.0 Equity (Cr)

  • 3.1.0 Owners Equity (Attributable To Owners Of Parent) (Cr)
    • 3.1.1 Equity At par (Issued Capital) (Cr)
    • 3.1.2 Additional Paid-in Capital (Cr)
  • 3.2.0 Retained Earnings (Dr / Cr)
    • 3.2.1 Appropriated (Cr)
    • 3.2.2 Unappropriated (Cr)
    • 3.2.3 Deficit (Dr)
    • 3.2.4 In Suspense Zero
  • 3.3.0 Accumulated OCI (Dr / Cr)
    • 3.3.1 Exchange Differences On Translation (Dr / Cr)
    • 3.3.2 Cash Flow Hedges (Dr / Cr)
    • 3.3.3 Gains And Losses On Remeasuring Available-For-Sale Investments (Dr / Cr)
    • 3.3.4 Remeasurements Of Defined Benefit Plans (Dr / Cr)
    • 3.3.5 Revaluation Surplus (IFRS only) (Cr)
  • 3.4.0 Other Equity Items (Dr / Cr)
    • 3.4.1 ESOP Related Items (Dr / Cr)
    • 3.4.2 Subscribed Stock Receivables (Dr)
    • 3.4.3 Treasury Stock (Not Extinguished) (Dr)
    • 3.4.4 Miscellaneous Equity (Cr)
  • 3.5.0 Noncontrolling (Minority) Interest (Cr)

4.0.0 Revenue (Cr)

  • 4.1.0 Recognized Point Of Time (Cr)
    • 4.1.1 Goods (Cr)
    • 4.1.2 Services (Cr)
  • 4.2.0 Recognized Over Time (Cr)
    • 4.2.1 Products (Cr)
    • 4.2.2 Services (Cr)
  • 4.3.0 Adjustments (Dr)
    • 4.3.1 Variable Consideration (Dr)
    • 4.3.2 Consideration Paid (Payable) To Customers (Dr)
    • 4.3.3 Other Adjustments (Dr)

5.0.0 Expenses (Dr)

  • 5.1.0 Expenses Classified By Nature (Dr)
    • 5.1.1 Merchandise, Material, Parts And Supplies (Dr)
    • 5.1.2 Employee Benefits (Dr)
    • 5.1.3 Services (Dr)
    • 5.1.4 Rent, Depreciation, Amortization And Depletion (Dr)
    • 5.1.5 Increase (Decrease) In Inventories Of Finished Goods And Work In Progress (Dr / Cr)
    • 5.1.6 Other Work Performed By Entity And Capitalized (Cr)
  • 5.2.0 Expenses Classified By Function (Dr)
    • 5.2.1 Cost Of Sales (Dr)
    • 5.2.2 Selling, General And Administrative (Dr)
    • 5.2.3 Credit Loss (Reversal) On Receivables (Dr / Cr)

6.0.0 Other (Non-Operating) Income And Expenses (Dr / Cr)

  • 6.1.0 Other Revenue And Expenses (Dr / Cr)
    • 6.1.1 Other Revenue (Cr)
    • 6.1.2 Other Expenses (Dr)
  • 6.2.0 Gains And Losses (Dr / Cr)
    • 6.2.1 Foreign Currency Transaction Gain (Loss) (Dr / Cr)
    • 6.2.2 Gain (Loss) On Investments (Dr / Cr)
    • 6.2.3 Gain (Loss) On Derivatives (Dr / Cr)
    • 6.2.4 Crypto Asset Gain (Loss) (Dr / Cr)
    • 6.2.5 Gain (Loss) On Disposal Of Assets (Dr / Cr)
    • 6.2.6 Debt Related Gain (Loss) (Dr / Cr)
    • 6.2.7 Impairment Loss (Dr)
    • 6.2.8 Other Gains And Losses (Dr / Cr)
  • 6.3.0 Taxes (Other Than Income And Payroll) And Fees (Dr)
    • 6.3.1 Real Estate Taxes And Insurance (Dr)
    • 6.3.2 Highway (Road) Taxes And Tolls (Dr)
    • 6.3.3 Direct Tax And License Fees (Dr)
    • 6.3.4 Excise And Sales Taxes (Dr)
    • 6.3.5 Customs Fees And Duties (Not Classified As Sales Or Excise) (Dr)
    • 6.3.6 Non-Deductible VAT (GST) (Dr)
    • 6.3.7 General Insurance Expense (Dr)
    • 6.3.8 Administrative Fees (Revenue Stamps) (Dr)
    • 6.3.9 Fines And Penalties (Dr)
    • 6.3.10 Miscellaneous Taxes (Dr)
    • 6.3.11 Other Taxes And Fees (Dr)
  • 6.4.0 Income Tax Expense (Benefit) (Dr / Cr)

7.0.0 Intercompany And Related Party Accounts (Dr / Cr)

  • 7.1.0 Intercompany And Related Party Assets (Dr)
    • 7.1.1 Intercompany Balances (Eliminated In Consolidation) (Dr)
    • 7.1.2 Related Party Balances (Reported Or Disclosed) (Dr)
    • 7.1.3 Intercompany Investments (Dr)
  • 7.2.0 Intercompany And Related Party Liabilities (Cr)
    • 7.2.1 Intercompany Balances (Eliminated In Consolidation) (Cr)
    • 7.2.2 Related Party Balances (Reported Or Disclosed) (Cr)
  • 7.3.0 Intercompany And Related Party Income And Expense (Dr / Cr)
    • 7.3.1 Intercompany And Related Party Income (Cr)
    • 7.3.2 Intercompany And Related Party Expenses (Dr)
    • 7.3.3 Income (Loss) From Equity Method Investments (Dr)

French GAAP Chart of Accounts Layout

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The French generally accepted accounting principles chart of accounts layout is used in France, Belgium, Spain and many francophone countries. The use of the French GAAP chart of accounts layout (but not the detailed accounts) is stated in French law.

In France, liabilities and equity are seen as negative assets and not account types in themselves, just balance accounts.

Profit and Loss Accounts

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  • Class 6 Costs Accounts
  • Class 7 Revenues Accounts

Special Accounts

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  • Class 8 Special Accounts

Spanish GAAP Chart of Accounts Layout

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The Spanish generally accepted accounting principles chart of accounts layout is used in Spain. It is very similar to the French layout.

  • Class 3 Stocks Accounts
  • Class 4 Third-Party Accounts
  • Class 5 Bank & Cash

Profit and Loss Accounts

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  • Class 6 Costs Accounts
  • Class 7 Revenues Accounts

Special Accounts

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  • Class 8 Expenses Recognised In Equity
  • Class 9 Income Recognised In Equity

Swedish BAS chart of accounts layout

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The complete Swedish BAS standard chart of about 1250 accounts is also available in English and German texts in a printed publication from the non-profit branch BAS organisation. BAS is a private organisation originally created by the Swedish industry and today owned by a set general interest groups like, several industry organisations, several government authorities (incl GAAP and the revenue service), the Church of Sweden, the audits and accountants organisation and SIE (file format) organisation, as close as consensus possibly (a Swedish way of working without legal demands).

The BAS chart use is not legally required in Sweden. However, it is politically anchored and so well developed that it is commonly used.

The BAS chart is not an SIS national standard because SIS is organised on pay documentation and nobody in the computer world are paying for standard documents[citation needed]. BAS were SIS standard but left. SIS Swedish Standards Institute is the Swedish domestic member of ISO. This is not a government procurement problem due to the fact all significant governmental authorities are significant members/part owners of BAS.

An almost identical chart of accounts is used in Norway.

Balance Sheet Accounts

[edit]
Asset accounts
[edit]
  • 1150 Buildings and land assets
  • 1200 Inventories, Machines
  • 1210 Alterna
  • 1220 IngDirect Savings
  • 1230 Tangerine chequing
  • 1240 Account Receivable
Liability accounts
[edit]
  • 2300 Loans
  • 2400 Short debts (payables 2440)
  • 2500 Income Tax Payable
  • 2600 VAT Payable
  • 2700 Wages Payable
  • 2800-2999 other liabilities

Profit & Loss accounts

[edit]
Revenue accounts
[edit]
  • 3000 Revenue Accounts
Expense accounts
[edit]
  • 4000 Costs directly related to revenues
  • 5000-7999 General expense Accounts
  • 8000 Financial Accounts
  • 9000 Contra-accounts

See also

[edit]
  • General ledger
  • Financial statement
  • BAS Swedish standard chart of accounts, Version in English
  • French generally accepted accounting principles
  • Metadata, or "data about data." The Chart of accounts is in itself Metadata. It's a classification scheme that enables (intelligent) aggregation of individual financial transactions into coherent, and hopefully informative, financial statements.
  • XBRL eXtensible Business Reporting Language, and the related, required encoding (or "tagging") of public company financial statement data in the U.S. by the Securities and Exchange Commission. In those instances The Chart of accounts must support the required encodings.
  • Regulation S-X, Regulation S-K and Proxy statement In the U.S. the Securities and Exchange Commission prescribes and requires numerous quarterly and annual financial statement disclosures. A large portion of the required disclosures are numeric and must be supported by the Chart of accounts.

References

[edit]
  1. ^ "Understanding Asset, Liability, Equity, Income and Expenses | Part-3 Accounting Series". YouTube. 15 April 2022.
  2. ^ "Statement of Financial Accounting Concepts No. 8, Chapter 4".
  3. ^ "Chart of Accounts | IFRS and US GAAP".

 

American students learning how to make and roll sushi

Learning is the process of acquiring new understanding, knowledge, behaviors, skills, values, attitudes, and preferences.[1] The ability to learn is possessed by humans, non-human animals, and some machines; there is also evidence for some kind of learning in certain plants.[2] Some learning is immediate, induced by a single event (e.g. being burned by a hot stove), but much skill and knowledge accumulate from repeated experiences.[3] The changes induced by learning often last a lifetime, and it is hard to distinguish learned material that seems to be "lost" from that which cannot be retrieved.[4]

Human learning starts at birth (it might even start before[5]) and continues until death as a consequence of ongoing interactions between people and their environment. The nature and processes involved in learning are studied in many established fields (including educational psychology, neuropsychology, experimental psychology, cognitive sciences, and pedagogy), as well as emerging fields of knowledge (e.g. with a shared interest in the topic of learning from safety events such as incidents/accidents,[6] or in collaborative learning health systems[7]). Research in such fields has led to the identification of various sorts of learning. For example, learning may occur as a result of habituation, or classical conditioning, operant conditioning or as a result of more complex activities such as play, seen only in relatively intelligent animals.[8][9] Learning may occur consciously or without conscious awareness. Learning that an aversive event cannot be avoided or escaped may result in a condition called learned helplessness.[10] There is evidence for human behavioral learning prenatally, in which habituation has been observed as early as 32 weeks into gestation, indicating that the central nervous system is sufficiently developed and primed for learning and memory to occur very early on in development.[11]

Play has been approached by several theorists as a form of learning. Children experiment with the world, learn the rules, and learn to interact through play. Lev Vygotsky agrees that play is pivotal for children's development, since they make meaning of their environment through playing educational games. For Vygotsky, however, play is the first form of learning language and communication, and the stage where a child begins to understand rules and symbols.[12] This has led to a view that learning in organisms is always related to semiosis,[13] and is often associated with representational systems/activity.[14]

Types

[edit]

There are various functional categorizations of memory which have developed. Some memory researchers distinguish memory based on the relationship between the stimuli involved (associative vs non-associative) or based to whether the content can be communicated through language (declarative/explicit vs procedural/implicit). Some of these categories can, in turn, be parsed into sub-types. For instance, declarative memory comprises both episodic and semantic memory.

Children learn to bike in the eighties in Czechoslovakia.

Non-associative learning

[edit]

Non-associative learning refers to "a relatively permanent change in the strength of response to a single stimulus due to repeated exposure to that stimulus."[15] This definition exempts the changes caused by sensory adaptation, fatigue, or injury.[16]

Non-associative learning can be divided into habituation and sensitization.

Habituation

[edit]

Habituation is an example of non-associative learning in which one or more components of an innate response (e.g., response probability, response duration) to a stimulus diminishes when the stimulus is repeated. Thus, habituation must be distinguished from extinction, which is an associative process. In operant extinction, for example, a response declines because it is no longer followed by a reward. An example of habituation can be seen in small song birds—if a stuffed owl (or similar predator) is put into the cage, the birds initially react to it as though it were a real predator. Soon the birds react less, showing habituation. If another stuffed owl is introduced (or the same one removed and re-introduced), the birds react to it again as though it were a predator, demonstrating that it is only a very specific stimulus that is habituated to (namely, one particular unmoving owl in one place). The habituation process is faster for stimuli that occur at a high rather than for stimuli that occur at a low rate as well as for the weak and strong stimuli, respectively.[17] Habituation has been shown in essentially every species of animal, as well as the sensitive plant Mimosa pudica[18] and the large protozoan Stentor coeruleus.[19] This concept acts in direct opposition to sensitization.[17]

Sensitization

[edit]

Sensitization is an example of non-associative learning in which the progressive amplification of a response follows repeated administrations of a stimulus.[20] This is based on the notion that a defensive reflex to a stimulus such as withdrawal or escape becomes stronger after the exposure to a different harmful or threatening stimulus.[21] An everyday example of this mechanism is the repeated tonic stimulation of peripheral nerves that occurs if a person rubs their arm continuously. After a while, this stimulation creates a warm sensation that can eventually turn painful. This pain results from a progressively amplified synaptic response of the peripheral nerves. This sends a warning that the stimulation is harmful.[22][clarification needed] Sensitization is thought to underlie both adaptive as well as maladaptive learning processes in the organism.[23][citation needed]

Active learning

[edit]

Active learning occurs when a person takes control of his/her learning experience. Since understanding information is the key aspect of learning, it is important for learners to recognize what they understand and what they do not. By doing so, they can monitor their own mastery of subjects. Active learning encourages learners to have an internal dialogue in which they verbalize understandings. This and other meta-cognitive strategies can be taught to a child over time. Studies within metacognition have proven the value in active learning, claiming that the learning is usually at a stronger level as a result.[24] In addition, learners have more incentive to learn when they have control over not only how they learn but also what they learn.[25] Active learning is a key characteristic of student-centered learning. Conversely, passive learning and direct instruction are characteristics of teacher-centered learning (or traditional education).

Associative learning

[edit]

Associative learning is the process by which a person or animal learns an association between two stimuli or events.[26] In classical conditioning, a previously neutral stimulus is repeatedly paired with a reflex-eliciting stimulus until eventually the neutral stimulus elicits a response on its own. In operant conditioning, a behavior that is reinforced or punished in the presence of a stimulus becomes more or less likely to occur in the presence of that stimulus.

Operant conditioning

[edit]

Operant conditioning is a way in which behavior can be shaped or modified according to the desires of the trainer or head individual. Operant conditioning uses the thought that living things seek pleasure and avoid pain, and that an animal or human can learn through receiving either reward or punishment at a specific time called trace conditioning. Trace conditioning is the small and ideal period of time between the subject performing the desired behavior, and receiving the positive reinforcement as a result of their performance. The reward needs to be given immediately after the completion of the wanted behavior.[27]

Operant conditioning is different from classical conditioning in that it shapes behavior not solely on bodily reflexes that occur naturally to a specific stimulus, but rather focuses on the shaping of wanted behavior that requires conscious thought, and ultimately requires learning.[28]

Punishment and reinforcement are the two principal ways in which operant conditioning occurs. Punishment is used to reduce unwanted behavior, and ultimately (from the learner's perspective) leads to avoidance of the punishment, not necessarily avoidance of the unwanted behavior. Punishment is not an appropriate way to increase wanted behavior for animals or humans. Punishment can be divided into two subcategories, positive punishment and negative punishment. Positive punishment is when an aversive aspect of life or thing is added to the subject, for this reason it is called positive punishment. For example, the parent spanking their child would be considered a positive punishment, because a spanking was added to the child. Negative punishment is considered the removal of something loved or desirable from the subject. For example, when a parent puts his child in time out, in reality, the child is losing the opportunity to be with friends, or to enjoy the freedom to do as he pleases. In this example, negative punishment is the removal of the child's desired rights to play with his friends etc.[29][30]

Reinforcement on the other hand is used to increase a wanted behavior either through negative reinforcement or positive reinforcement. Negative reinforcement is defined by removing an undesirable aspect of life, or thing. For example, a dog might learn to sit as the trainer scratches his ears, which ultimately is removing his itches (undesirable aspect). Positive reinforcement is defined by adding a desirable aspect of life or thing. For example, a dog might learn to sit if he receives a treat. In this example the treat was added to the dog's life.[29][30]

Classical conditioning

[edit]

The typical paradigm for classical conditioning involves repeatedly pairing an unconditioned stimulus (which unfailingly evokes a reflexive response) with another previously neutral stimulus (which does not normally evoke the response). Following conditioning, the response occurs both to the unconditioned stimulus and to the other, unrelated stimulus (now referred to as the "conditioned stimulus"). The response to the conditioned stimulus is termed a conditioned response. The classic example is Ivan Pavlov and his dogs.[21] Pavlov fed his dogs meat powder, which naturally made the dogs salivate—salivating is a reflexive response to the meat powder. Meat powder is the unconditioned stimulus (US) and the salivation is the unconditioned response (UR). Pavlov rang a bell before presenting the meat powder. The first time Pavlov rang the bell, the neutral stimulus, the dogs did not salivate, but once he put the meat powder in their mouths they began to salivate. After numerous pairings of bell and food, the dogs learned that the bell signaled that food was about to come, and began to salivate when they heard the bell. Once this occurred, the bell became the conditioned stimulus (CS) and the salivation to the bell became the conditioned response (CR). Classical conditioning has been demonstrated in many species. For example, it is seen in honeybees, in the proboscis extension reflex paradigm.[31] It was recently also demonstrated in garden pea plants.[32]

Another influential person in the world of classical conditioning is John B. Watson. Watson's work was very influential and paved the way for B.F. Skinner's radical behaviorism. Watson's behaviorism (and philosophy of science) stood in direct contrast to Freud and other accounts based largely on introspection. Watson's view was that the introspective method was too subjective and that we should limit the study of human development to directly observable behaviors. In 1913, Watson published the article "Psychology as the Behaviorist Views", in which he argued that laboratory studies should serve psychology best as a science. Watson's most famous, and controversial, experiment was "Little Albert", where he demonstrated how psychologists can account for the learning of emotion through classical conditioning principles.

Observational learning

[edit]

Observational learning is learning that occurs through observing the behavior of others. It is a form of social learning which takes various forms, based on various processes. In humans, this form of learning seems to not need reinforcement to occur, but instead, requires a social model such as a parent, sibling, friend, or teacher with surroundings.

Imprinting

[edit]

Imprinting is a kind of learning occurring at a particular life stage that is rapid and apparently independent of the consequences of behavior. In filial imprinting, young animals, particularly birds, form an association with another individual or in some cases, an object, that they respond to as they would to a parent. In 1935, the Austrian Zoologist Konrad Lorenz discovered that certain birds follow and form a bond if the object makes sounds.

Play

[edit]

Play generally describes behavior with no particular end in itself, but that improves performance in similar future situations. This is seen in a wide variety of vertebrates besides humans, but is mostly limited to mammals and birds. Cats are known to play with a ball of string when young, which gives them experience with catching prey. Besides inanimate objects, animals may play with other members of their own species or other animals, such as orcas playing with seals they have caught. Play involves a significant cost to animals, such as increased vulnerability to predators and the risk of injury and possibly infection. It also consumes energy, so there must be significant benefits associated with play for it to have evolved. Play is generally seen in younger animals, suggesting a link with learning. However, it may also have other benefits not associated directly with learning, for example improving physical fitness.

Play, as it pertains to humans as a form of learning is central to a child's learning and development. Through play, children learn social skills such as sharing and collaboration. Children develop emotional skills such as learning to deal with the emotion of anger, through play activities. As a form of learning, play also facilitates the development of thinking and language skills in children.[33]

There are five types of play:

  1. Sensorimotor play aka functional play, characterized by the repetition of an activity
  2. Roleplay occurs starting at the age of three
  3. Rule-based play where authoritative prescribed codes of conduct are primary
  4. Construction play involves experimentation and building
  5. Movement play aka physical play[33]

These five types of play are often intersecting. All types of play generate thinking and problem-solving skills in children. Children learn to think creatively when they learn through play.[34] Specific activities involved in each type of play change over time as humans progress through the lifespan. Play as a form of learning, can occur solitarily, or involve interacting with others.

Enculturation

[edit]

Enculturation is the process by which people learn values and behaviors that are appropriate or necessary in their surrounding culture.[35] Parents, other adults, and peers shape the individual's understanding of these values.[35] If successful, enculturation results in competence in the language, values, and rituals of the culture.[35] This is different from acculturation, where a person adopts the values and societal rules of a culture different from their native one.

Multiple examples of enculturation can be found cross-culturally. Collaborative practices in the Mazahua people have shown that participation in everyday interaction and later learning activities contributed to enculturation rooted in nonverbal social experience.[36] As the children participated in everyday activities, they learned the cultural significance of these interactions. The collaborative and helpful behaviors exhibited by Mexican and Mexican-heritage children is a cultural practice known as being "acomedido".[37] Chillihuani girls in Peru described themselves as weaving constantly, following behavior shown by the other adults.[38]

Episodic learning

[edit]

Episodic learning is a change in behavior that occurs as a result of an event.[39] For example, a fear of dogs that follows being bitten by a dog is episodic learning. Episodic learning is so named because events are recorded into episodic memory, which is one of the three forms of explicit learning and retrieval, along with perceptual memory and semantic memory.[40] Episodic memory remembers events and history that are embedded in experience and this is distinguished from semantic memory, which attempts to extract facts out of their experiential context[41] or – as some describe – a timeless organization of knowledge.[42] For instance, if a person remembers the Grand Canyon from a recent visit, it is an episodic memory. He would use semantic memory to answer someone who would ask him information such as where the Grand Canyon is. A study revealed that humans are very accurate in the recognition of episodic memory even without deliberate intention to memorize it.[43] This is said to indicate a very large storage capacity of the brain for things that people pay attention to.[43]

Multimedia learning

[edit]

Multimedia learning is where a person uses both auditory and visual stimuli to learn information.[44] This type of learning relies on dual-coding theory.[45]

E-learning and augmented learning

[edit]

Electronic learning or e-learning is computer-enhanced learning. A specific and always more diffused e-learning is mobile learning (m-learning), which uses different mobile telecommunication equipment, such as cellular phones.

When a learner interacts with the e-learning environment, it is called augmented learning. By adapting to the needs of individuals, the context-driven instruction can be dynamically tailored to the learner's natural environment. Augmented digital content may include text, images, video, audio (music and voice). By personalizing instruction, augmented learning has been shown to improve learning performance for a lifetime.[46] See also minimally invasive education.

Moore (1989)[47] purported that three core types of interaction are necessary for quality, effective online learning:

  • Learner–learner (i.e. communication between and among peers with or without the teacher present),
  • Learner–instructor (i.e. student-teacher communication), and
  • Learner–content (i.e. intellectually interacting with content that results in changes in learners' understanding, perceptions, and cognitive structures).

In his theory of transactional distance, Moore (1993)[48] contented that structure and interaction or dialogue bridge the gap in understanding and communication that is created by geographical distances (known as transactional distance).

Rote learning

[edit]

Rote learning is memorizing information so that it can be recalled by the learner exactly the way it was read or heard. The major technique used for rote learning is learning by repetition, based on the idea that a learner can recall the material exactly (but not its meaning) if the information is repeatedly processed. Rote learning is used in diverse areas, from mathematics to music to religion.

Meaningful learning

[edit]

Meaningful learning is the concept that learned knowledge (e.g., a fact) is fully understood to the extent that it relates to other knowledge. To this end, meaningful learning contrasts with rote learning in which information is acquired without regard to understanding. Meaningful learning, on the other hand, implies there is a comprehensive knowledge of the context of the facts learned.[49]

Evidence-based learning

[edit]

Evidence-based learning is the use of evidence from well designed scientific studies to accelerate learning. Evidence-based learning methods such as spaced repetition can increase the rate at which a student learns.[50]

Formal learning

[edit]
A depiction of the world's oldest continually operating university, the University of Bologna, Italy

Formal learning is a deliberate way attaining of knowledge, which takes place within a teacher-student environment, such as in a school system or work environment.[51][52] The term formal learning has nothing to do with the formality of the learning, but rather the way it is directed and organized. In formal learning, the learning or training departments set out the goals and objectives of the learning and oftentimes learners will be awarded with a diploma, or a type of formal recognition.[51][53]

Non-formal learning

[edit]

Non-formal learning is organized learning outside the formal learning system. For example, learning by coming together with people with similar interests and exchanging viewpoints, in clubs or in (international) youth organizations, and workshops. From the organizer's point of reference, non-formal learning does not always need a main objective or learning outcome. From the learner's point of view, non-formal learning, although not focused on outcomes, often results in an intentional learning opportunity.[54]

Informal learning

[edit]

Informal learning is less structured than "non-formal learning". It may occur through the experience of day-to-day situations (for example, one would learn to look ahead while walking because of the possible dangers inherent in not paying attention to where one is going). It is learning from life, during a meal at the table with parents, during play, and while exploring etc.. For the learner, informal learning is most often an experience of happenstance, and not a deliberately planned experience. Thus this does not require enrollment into any class. Unlike formal learning, informal learning typically does not lead to accreditation.[54] Informal learning begins to unfold as the learner ponders his or her situation. This type of learning does not require a professor of any kind, and learning outcomes are unforeseen following the learning experience.[55]

Informal learning is self-directed and because it focuses on day-to-day situations, the value of informal learning can be considered high. As a result, information retrieved from informal learning experiences will likely be applicable to daily life.[56] Children with informal learning can at times yield stronger support than subjects with formal learning in the topic of mathematics.[57] Daily life experiences take place in the workforce, family life, and any other situation that may arise during one's lifetime. Informal learning is voluntary from the learner's viewpoint, and may require making mistakes and learning from them. Informal learning allows the individual to discover coping strategies for difficult emotions that may arise while learning. From the learner's perspective, informal learning can become purposeful, because the learner chooses which rate is appropriate to learn and because this type of learning tends to take place within smaller groups or by oneself.[56]

Nonformal learning and combined approaches

[edit]

The educational system may use a combination of formal, informal, and nonformal learning methods. The UN and EU recognize these different forms of learning (cf. links below). In some schools, students can get points that count in the formal-learning systems if they get work done in informal-learning circuits. They may be given time to assist international youth workshops and training courses, on the condition they prepare, contribute, share, and can prove this offered valuable new insight, helped to acquire new skills, a place to get experience in organizing, teaching, etc.

To learn a skill, such as solving a Rubik's Cube quickly, several factors come into play at once:

  • Reading directions helps a player learn the patterns that solve the Rubik's Cube.
  • Practicing the moves repeatedly helps build "muscle memory" and speed.
  • Thinking critically about moves helps find shortcuts, which speeds future attempts.
  • Observing the Rubik's Cube's six colors help anchor solutions in the mind.
  • Revisiting the cube occasionally helps retain the skill.

Tangential learning

[edit]

Tangential learning is the process by which people self-educate if a topic is exposed to them in a context that they already enjoy. For example, after playing a music-based video game, some people may be motivated to learn how to play a real instrument, or after watching a TV show that references Faust and Lovecraft, some people may be inspired to read the original work.[58] Self-education can be improved with systematization. According to experts in natural learning, self-oriented learning training has proven an effective tool for assisting independent learners with the natural phases of learning.[59]

Extra Credits writer and game designer James Portnow was the first to suggest games as a potential venue for "tangential learning".[60] Mozelius et al.[61] points out that intrinsic integration of learning content seems to be a crucial design factor, and that games that include modules for further self-studies tend to present good results. The built-in encyclopedias in the Civilization games are presented as an example – by using these modules gamers can dig deeper for knowledge about historical events in the gameplay. The importance of rules that regulate learning modules and game experience is discussed by Moreno, C.,[62] in a case study about the mobile game Kiwaka. In this game, developed by Landka in collaboration with ESA and ESO, progress is rewarded with educational content, as opposed to traditional education games where learning activities are rewarded with gameplay.[63][64]

Dialogic learning

[edit]

Dialogic learning is a type of learning based on dialogue.

Incidental learning

[edit]

In incidental teaching learning is not planned by the instructor or the student, it occurs as a byproduct of another activity — an experience, observation, self-reflection, interaction, unique event (e.g. in response to incidents/accidents), or common routine task. This learning happens in addition to or apart from the instructor's plans and the student's expectations. An example of incidental teaching is when the instructor places a train set on top of a cabinet. If the child points or walks towards the cabinet, the instructor prompts the student to say "train". Once the student says "train", he gets access to the train set.

Here are some steps most commonly used in incidental teaching:[65]

  • An instructor will arrange the learning environment so that necessary materials are within the student's sight, but not within his reach, thus impacting his motivation to seek out those materials.
  • An instructor waits for the student to initiate engagement.
  • An instructor prompts the student to respond if needed.
  • An instructor allows access to an item/activity contingent on a correct response from the student.
  • The instructor fades out the prompting process over a period of time and subsequent trials.

Incidental learning is an occurrence that is not generally accounted for using the traditional methods of instructional objectives and outcomes assessment. This type of learning occurs in part as a product of social interaction and active involvement in both online and onsite courses. Research implies that some un-assessed aspects of onsite and online learning challenge the equivalency of education between the two modalities. Both onsite and online learning have distinct advantages with traditional on-campus students experiencing higher degrees of incidental learning in three times as many areas as online students. Additional research is called for to investigate the implications of these findings both conceptually and pedagogically.[66]

Domains

[edit]
Future school (1901 or 1910)

Benjamin Bloom has suggested three domains of learning in his taxonomy which are:

  • Cognitive: To recall, calculate, discuss, analyze, problem solve, etc.
  • Psychomotor: To dance, swim, ski, dive, drive a car, ride a bike, etc.
  • Affective: To like something or someone, love, appreciate, fear, hate, worship, etc.

These domains are not mutually exclusive. For example, in learning to play chess, the person must learn the rules (cognitive domain)—but must also learn how to set up the chess pieces and how to properly hold and move a chess piece (psychomotor). Furthermore, later in the game the person may even learn to love the game itself, value its applications in life, and appreciate its history (affective domain).[67]

Transfer

[edit]

Transfer of learning is the application of skill, knowledge or understanding to resolve a novel problem or situation that happens when certain conditions are fulfilled. Research indicates that learning transfer is infrequent; most common when "... cued, primed, and guided..."[68] and has sought to clarify what it is, and how it might be promoted through instruction.

Over the history of its discourse, various hypotheses and definitions have been advanced. First, it is speculated that different types of transfer exist, including: near transfer, the application of skill to solve a novel problem in a similar context; and far transfer, the application of skill to solve a novel problem presented in a different context.[69] Furthermore, Perkins and Salomon (1992) suggest that positive transfer in cases when learning supports novel problem solving, and negative transfer occurs when prior learning inhibits performance on highly correlated tasks, such as second or third-language learning.[70] Concepts of positive and negative transfer have a long history; researchers in the early 20th century described the possibility that "...habits or mental acts developed by a particular kind of training may inhibit rather than facilitate other mental activities".[71] Finally, Schwarz, Bransford and Sears (2005) have proposed that transferring knowledge into a situation may differ from transferring knowledge out to a situation as a means to reconcile findings that transfer may both be frequent and challenging to promote.[72]

A significant and long research history has also attempted to explicate the conditions under which transfer of learning might occur. Early research by Ruger, for example, found that the "level of attention", "attitudes", "method of attack" (or method for tackling a problem), a "search for new points of view", a "careful testing of hypothesis" and "generalization" were all valuable approaches for promoting transfer.[73] To encourage transfer through teaching, Perkins and Salomon recommend aligning ("hugging") instruction with practice and assessment, and "bridging", or encouraging learners to reflect on past experiences or make connections between prior knowledge and current content.[70]

Factors affecting learning

[edit]

Genetics

[edit]

Some aspects of intelligence are inherited genetically, so different learners to some degree have different abilities with regard to learning and speed of learning.[citation needed]

Socioeconomic and physical conditions

[edit]

Problems like malnutrition, fatigue, and poor physical health can slow learning, as can bad ventilation or poor lighting at home, and unhygienic living conditions.[74][75]

The design, quality, and setting of a learning space, such as a school or classroom, can each be critical to the success of a learning environment. Size, configuration, comfort—fresh air, temperature, light, acoustics, furniture—can all affect a student's learning. The tools used by both instructors and students directly affect how information is conveyed, from the display and writing surfaces (blackboards, markerboards, tack surfaces) to digital technologies. For example, if a room is too crowded, stress levels rise, student attention is reduced, and furniture arrangement is restricted. If furniture is incorrectly arranged, sightlines to the instructor or instructional material are limited and the ability to suit the learning or lesson style is restricted. Aesthetics can also play a role, for if student morale suffers, so does motivation to attend school.[76][77]

Psychological factors and teaching style

[edit]

Intrinsic motivation, such as a student's own intellectual curiosity or desire to experiment or explore, has been found to sustain learning more effectively than extrinsic motivations such as grades or parental requirements. Rote learning involves repetition in order to reinforce facts in memory, but has been criticized as ineffective and "drill and kill" since it kills intrinsic motivation. Alternatives to rote learning include active learning and meaningful learning.

The speed, accuracy, and retention, depend upon aptitude, attitude, interest, attention, energy level, and motivation of the students. Students who answer a question properly or give good results should be praised. This encouragement increases their ability and helps them produce better results. Certain attitudes, such as always finding fault in a student's answer or provoking or embarrassing the student in front of a class are counterproductive.[78][79][need quotation to verify]

Certain techniques can increase long-term retention:[80]

  • The spacing effect means that lessons or studying spaced out over time (spaced repetition) are better than cramming
  • Teaching material to other people
  • "Self-explaining" (paraphrasing material to oneself) rather than passive reading
  • Low-stakes quizzing

Epigenetic factors

[edit]

The underlying molecular basis of learning appears to be dynamic changes in gene expression occurring in brain neurons that are introduced by epigenetic mechanisms. Epigenetic regulation of gene expression involves, most notably, chemical modification of DNA or DNA-associated histone proteins. These chemical modifications can cause long-lasting changes in gene expression. Epigenetic mechanisms involved in learning include the methylation and demethylation of neuronal DNA as well as methylation, acetylation and deacetylation of neuronal histone proteins.

During learning, information processing in the brain involves induction of oxidative modification in neuronal DNA followed by the employment of DNA repair processes that introduce epigenetic alterations. In particular, the DNA repair processes of non-homologous end joining and base excision repair are employed in learning and memory formation.[81][82]

[edit]

The nervous system continues to develop during adulthood until brain death. For example:

  • physical exercise has neurobiological effects
  • the consumption of foods (or nutrients), obesity,[83] alterations of the microbiome, drinks, dietary supplements, recreational drugs and medications[84][85] may possibly also have effects on the development of the nervous system
  • various diseases, such as COVID-19, have effects on the development of the nervous system
    • For example, several genes have been identified as being associated with changes in brain structure over lifetime and are potential Alzheimer's disease therapy-targets.[86][87]
  • psychological events such as mental trauma and resilience-building
  • exposure to environmental pollution and toxins such as air pollution may have effects on the further development of the nervous system
  • other activities may also have effects on the development of the nervous system, such as lifelong learning, retraining, and types of media- and economic activities
  • broadly, brain aging

Adult learning vs children's learning

[edit]

Learning is often more efficient in children and takes longer or is more difficult with age. A study using neuroimaging identified rapid neurotransmitter GABA boosting as a major potential explanation-component for why that is.[88][89]

Children's brains contain more "silent synapses" that are inactive until recruited as part of neuroplasticity and flexible learning or memories.[90][91] Neuroplasticity is heightened during critical or sensitive periods of brain development, mainly referring to brain development during child development.[92]

However researchers, after subjecting late middle aged participants to university courses, suggest perceived age differences in learning may be a result of differences in time, support, environment, and attitudes, rather than inherent ability.[93]

What humans learn at the early stages, and what they learn to apply, sets humans on course for life or has a disproportional impact.[94] Adults usually have a higher capacity to select what they learn, to what extent and how. For example, children may learn the given subjects and topics of school curricula via classroom blackboard-transcription handwriting, instead of being able to choose specific topics/skills or jobs to learn and the styles of learning. For instance, children may not have developed consolidated interests, ethics, interest in purpose and meaningful activities, knowledge about real-world requirements and demands, and priorities.

In animal evolution

[edit]

Animals gain knowledge in two ways. First is learning—in which an animal gathers information about its environment and uses this information. For example, if an animal eats something that hurts its stomach, it learns not to eat that again. The second is innate knowledge that is genetically inherited. An example of this is when a horse is born and can immediately walk. The horse has not learned this behavior; it simply knows how to do it.[95] In some scenarios, innate knowledge is more beneficial than learned knowledge. However, in other scenarios the opposite is true—animals must learn certain behaviors when it is disadvantageous to have a specific innate behavior. In these situations, learning evolves in the species.

Costs and benefits of learned and innate knowledge

[edit]

In a changing environment, an animal must constantly gain new information to survive. However, in a stable environment, this same individual needs to gather the information it needs once, and then rely on it for the rest of its life. Therefore, different scenarios better suit either learning or innate knowledge. Essentially, the cost of obtaining certain knowledge versus the benefit of already having it determines whether an animal evolved to learn in a given situation, or whether it innately knew the information. If the cost of gaining the knowledge outweighs the benefit of having it, then the animal does not evolve to learn in this scenario—but instead, non-learning evolves. However, if the benefit of having certain information outweighs the cost of obtaining it, then the animal is far more likely to evolve to have to learn this information.[95]

Non-learning is more likely to evolve in two scenarios. If an environment is static and change does not or rarely occurs, then learning is simply unnecessary. Because there is no need for learning in this scenario—and because learning could prove disadvantageous due to the time it took to learn the information—non-learning evolves. Similarly, if an environment is in a constant state of change, learning is also disadvantageous, as anything learned is immediately irrelevant because of the changing environment.[95] The learned information no longer applies. Essentially, the animal would be just as successful if it took a guess as if it learned. In this situation, non-learning evolves. In fact, a study of Drosophila melanogaster showed that learning can actually lead to a decrease in productivity, possibly because egg-laying behaviors and decisions were impaired by interference from the memories gained from the newly learned materials or because of the cost of energy in learning.[96]

However, in environments where change occurs within an animal's lifetime but is not constant, learning is more likely to evolve. Learning is beneficial in these scenarios because an animal can adapt to the new situation, but can still apply the knowledge that it learns for a somewhat extended period of time. Therefore, learning increases the chances of success as opposed to guessing.[95] An example of this is seen in aquatic environments with landscapes subject to change. In these environments, learning is favored because the fish are predisposed to learn the specific spatial cues where they live.[97]

In plants

[edit]

In recent years, plant physiologists have examined the physiology of plant behavior and cognition. The concepts of learning and memory are relevant in identifying how plants respond to external cues, a behavior necessary for survival. Monica Gagliano, an Australian professor of evolutionary ecology, makes an argument for associative learning in the garden pea, Pisum sativum. The garden pea is not specific to a region, but rather grows in cooler, higher altitude climates. Gagliano and colleagues' 2016 paper aims to differentiate between innate phototropism behavior and learned behaviors.[32] Plants use light cues in various ways, such as to sustain their metabolic needs and to maintain their internal circadian rhythms. Circadian rhythms in plants are modulated by endogenous bioactive substances that encourage leaf-opening and leaf-closing and are the basis of nyctinastic behaviors.[98]

Gagliano and colleagues constructed a classical conditioning test in which pea seedlings were divided into two experimental categories and placed in Y-shaped tubes.[32] In a series of training sessions, the plants were exposed to light coming down different arms of the tube. In each case, there was a fan blowing lightly down the tube in either the same or opposite arm as the light. The unconditioned stimulus (US) was the predicted occurrence of light and the conditioned stimulus (CS) was the wind blowing by the fan. Previous experimentation shows that plants respond to light by bending and growing towards it through differential cell growth and division on one side of the plant stem mediated by auxin signaling pathways.[99]

During the testing phase of Gagliano's experiment, the pea seedlings were placed in different Y-pipes and exposed to the fan alone. Their direction of growth was subsequently recorded. The 'correct' response by the seedlings was deemed to be growing into the arm where the light was "predicted" from the previous day. The majority of plants in both experimental conditions grew in a direction consistent with the predicted location of light based on the position of the fan the previous day.[32] For example, if the seedling was trained with the fan and light coming down the same arm of the Y-pipe, the following day the seedling grew towards the fan in the absence of light cues despite the fan being placed in the opposite side of the Y-arm. Plants in the control group showed no preference to a particular arm of the Y-pipe. The percentage difference in population behavior observed between the control and experimental groups is meant to distinguish innate phototropism behavior from active associative learning.[32]

While the physiological mechanism of associative learning in plants is not known, Telewski et al. describes a hypothesis that describes photoreception as the basis of mechano-perception in plants.[100] One mechanism for mechano-perception in plants relies on MS ion channels and calcium channels. Mechanosensory proteins in cell lipid bilayers, known as MS ion channels, are activated once they are physically deformed in response to pressure or tension. Ca2+ permeable ion channels are "stretch-gated" and allow for the influx of osmolytes and calcium, a well-known second messenger, into the cell. This ion influx triggers a passive flow of water into the cell down its osmotic gradient, effectively increasing turgor pressure and causing the cell to depolarize.[100] Gagliano hypothesizes that the basis of associative learning in Pisum sativum is the coupling of mechanosensory and photosensory pathways and is mediated by auxin signaling pathways. The result is directional growth to maximize a plant's capture of sunlight.[32]

Gagliano et al. published another paper on habituation behaviors in the mimosa pudica plant whereby the innate behavior of the plant was diminished by repeated exposure to a stimulus.[18] There has been controversy around this paper and more generally around the topic of plant cognition. Charles Abrahmson, a psychologist and behavioral biologist, says that part of the issue of why scientists disagree about whether plants have the ability to learn is that researchers do not use a consistent definition of "learning" and "cognition".[101] Similarly, Michael Pollan, an author, and journalist, says in his piece The Intelligent Plant that researchers do not doubt Gagliano's data but rather her language, specifically her use of the term "learning" and "cognition" with respect to plants.[102] A direction for future research is testing whether circadian rhythms in plants modulate learning and behavior and surveying researchers' definitions of "cognition" and "learning".

Machine learning

[edit]
Robots can learn to cooperate.

Machine learning, a branch of artificial intelligence, concerns the construction and study of systems that can learn from data. For example, a machine learning system could be trained on email messages to learn to distinguish between spam and non-spam messages. Most of the Machine Learning models are based on probabilistic theories where each input (e.g. an image ) is associated with a probability to become the desired output.

Types

[edit]

Phases

[edit]

See also

[edit]
  • 21st century skills – Skills identified as being required for success in the 21st century
  • Anticipatory socialization – Process in which people take on the values of groups that they aspire to join
  • Epistemology – Philosophical study of knowledge
  • Implicit learning – in learning psychology
  • Instructional theory – Theory that offers explicit guidance on how to better help people learn and develop
  • Learning sciences – Critical theory of learning
  • Lifelong learning – Ongoing, voluntary, and self-motivated pursuit of knowledge
  • Living educational theory
  • Media psychology – Area of psychology
  • Subgoal labeling – Cognitive process

Information theory

[edit]
  • Algorithmic information theory – Subfield of information theory and computer science
  • Algorithmic probability – mathematical method of assigning a prior probability to a given observation
  • Bayesian inference – Method of statistical inference
  • Inductive logic programming – learning logic programs from data
  • Inductive probability – Determining the probability of future events based on past events
  • Information theory – Scientific study of digital information
  • Minimum description length – Model selection principle
  • Minimum message length – Formal information theory restatement of Occam's Razor
  • Occam's razor – Philosophical problem-solving principle
  • Solomonoff's theory of inductive inference – A mathematical theory
  • AIXI – Mathematical formalism for artificial general intelligence

Types of education

[edit]
  • Autodidacticism – Independent education without the guidance of teachers
  • Andragogy – Methods and principles in adult education
  • Pedagogy – Theory and practice of education

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Notes

[edit]
  • Mayer, R.E. (2001). Multimedia learning. New York: Cambridge University Press. ISBN 978-0-521-78749-9.
  • Paivio, A. (1971). Imagery and verbal processes. New York: Holt, Rinehart, and Winston. ISBN 978-0-03-085173-5.

Further reading

[edit]
  • Ulrich Boser (2019). Learn Better: Mastering the Skills for Success in Life, Business, and School, or How to Become an Expert in Just About Anything. Rodale Books. ISBN 978-0593135310.
[edit]
  • How People Learn: Brain, Mind, Experience, and School (expanded edition) published by the National Academies Press
  • Applying Science of Learning in Education: Infusing Psychological Science into the Curriculum published by the American Psychological Association

 

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