The document discusses the concept of transfer of learning, detailing how prior experience influences current learning and performance, distinguishing between positive and negative transfer. It also covers technology transfer channels, both formal and informal, including turnkey plants and licensing. Additionally, it addresses transfer pricing in management accounting, explaining the importance of determining prices for internal transactions between departments.

1. Transfer of Learning
Transfer of learning is the study of the dependency of human conduct, learning, or performance on
prior experience. The notion was originally introduced as transfer of practice by Edward Thorndike
and Robert S. Woodworth. They explored how individuals would transfer learning in one context to
another context that shared similar characteristics – or more formally how "improvement in one
mental function" could influence another related one. Their theory implied that transfer of learning
depends on the proportion to which the learning task and the transfer task are similar, or where
"identical elements are concerned in the influencing and influenced function", now known as
identical element theory. Transfer research has since attracted much...show more content...
negative transfer
Starting by looking at the effect side of transfer – in terms of the common performance criteria,
speed and accuracy – transfer theories distinguish between two broad classes that underlie all other
classifications: negative andpositive transfer. Negative transfer refers to the impairment of current
learning and performance due to the application of non–adaptive or inappropriate information or
behavior. Therefore, negative transfer is a type of interference effect of prior experience causing a
slow–down in learning, completion or solving of a new task when compared to the performance of a
hypothetical control group with no respective prior experience. Positive transfer, in contrast,
emphasizes the beneficial effects of prior experience on current thinking and action. It is important
to understand that the positive and negative effects of transfer are not mutually exclusive, and
therefore real–life transfer effects are probably mostly a mixture of both. Positive transfer: transfer
of learning or training is said to be positive when the learning or training carried out in one situation
proves helpful to learning in another situation. Examples of such transfer are:
the knowledge and skills related to school mathematics help in the learning of statistical computation;
the knowledge and skills acquired in terms of addition and subtraction in mathematics in school may
help a child in the acquisition of knowledge and
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2. Technology Transfer Essay
Technology transfer could be so complicated at times to exploredue to all the tasks require to be
able to give a full analysis of what is involve and the process that one has to go through. Although
many people have tried tracing the source of precise technology and how it affected the originating
culture and the role it has on history. However, there are some common fundamentals that could be
helpful in analyzing all the activities that are involved. Some of the clue that has been of help so far
identifying technology transfer is what is being transferred, where technology is transferred from,
those receiving transferred, and lastly how the technology is delivered to the receiver. To better
understand how technology transfer work in...show more content...
Another form of formal channel of technology transfer is turnkey plant. In this type of technology
transfer, the donor basically takes the responsibility production in their foreign subsidiary by using
several technical knowledges and skills transferred from the donor. Furthermore, licensing is another
form formal channel of technology transfer. It is one of the inevitable when transferring technology
from one country to the other. Still another area of formal technology transfer is entrepreneurial
science that employs the agreements all over the world in which knowledge is transferred into
intellectual property. Nevertheless, exportation of manufactured goods is also another formal
channel of transferring technology from one country to the other such as cars, electronics etc.
Another form of transfer of technology is informal channel. Informal channel of technology transfer
is usually Noncommercial Avenue. It involves government agreement among the countries that are
involves in technology transfers. There are also scientific and technical publications that will also be
carried out. Furthermore, seminars, conferences, and trades shown are also needed for informal
channel of technology transfer. One thing we should not ignore in this chapter is the rate in which
many recipient countries are adapting to the new technology. For example,
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3. Transfer Pricing
Transfer Pricing
An Overview
Transfer pricing is a popular topic in management accounting. It is concerned with the price when
one department (the selling department) provides goods or services to another department (the
buying department). That is, one department generates revenue from the sales of goods or services
and the other department incurs expenses from the purchases of goods or services. Transfer pricing
is closely related to responsibility accounting in which each department is responsible for its cost,
revenue, expense or investment return depending on the type of centre it is. Thus, transfer pricing
effectiveness is essential to the success of the overall company. The related key issue is the
determination of a transfer...show more content...
Consequently, the determining factor is whether the buying division is willing to pay the market price
. If the buying division is willing to do so, the implication is that the buying division can generate
incremental profits for the company by purchasing the product from the selling division and either
reselling it or using the product in its own production process. On the other hand, if the buying
division is unwilling to pay the market price, the implication is that corporate profits are maximized
when the selling division sells the product on the external market, even if this leaves the buying
division idle.
Sometimes, there are cost savings on internal transfers compared with external sales. These savings
might arise, for example, because the selling division can avoid a customer credit check and
collection efforts, and the buying division might avoid inspection procedures in the receiving
department. Market–based transfer pricing continues to align managerial incentives with corporate
goals, even in the presence of these cost savings, if appropriate adjustments are made to the transfer
price (i.e., the market–based transfer price should be reduced by these cost savings).
However, many intermediate products do not have readily–available market prices. Examples are: a
pharmaceutical company with a drug under patent protection (an effective monopoly); and an
appliance company that makes component parts in the Parts Division and transfers those parts to
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4. A Study On Heat Transfer Essay
Chapter 1. Heat Transfer
1.1Interoduction
Energy can not be created and can not be destroy ,it is a universal truth . Energy which may find out
in various forms.for example kinetic energy,potential energy, thermal energy etc. so that heat is the
form of thermal energy.According to human various purposes same energy can uses in various
places. In this case the transfer of energy is very important. There are various methods bywhich we
can transform energy from one form to another.But it depands on the modes of heat transfer. There
are three types or modes on the heat transfer such as..
1.2Types or modes of heat transfer
1.2.1Conduction
It is basically a microscopic level phenomenon. In this process, highly energetic particles of its
substance transfer their energy to their less energetic neighbour .Conduction shown in fig. 1.1
Fig.1.1 One Dimension Heat Conduction(snapshot)
T1: Hot temperature(k)
T2: Cold tempreture(k)
Q: The heat flow by conduction in the x–direction (W) A : The area through which the heat flows,
normal to the x–direction (M) dT/dx: This is temperature gradient in the x–direction (K/m)
These terms are related by Fourier 's Law, a model proposed as early as 1822:
Q = –KAdT/dx or q= –dT/dx
A significant feature of this equation is the negative sign. This recognises that the natural direction
for the flow of heat is from high temperature to low temperature, and hence down the temperature
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5. Why Transfer A Balance
It might seem like a paradox that a credit card can actually help you get out of credit card debt, but
that can be the case if you pick the right card like Chase Slate. It's inevitable that we all end up
with a balance on our credit card. Holidays, birthdays, celebrations or unexpected emergencies can
all add to that balance, so you end up with high minimum payments each month that never seem to
disappear. In the long run, a high balance compared to your available credit can have a negative
impact on your credit score.
Why Transfer a Balance?
When you want to pay down your credit card balance there are a few factors to take into
consideration. One is your current card's interest rate. The second factor is the balance you have,
and third is...show more content...
Chase Slate has no fees for a balance transfer if you move your balance within the 30–day window
of opening your card. You won't find many cards that offer a deal like this on a balance transfer.
After the 30 days, it goes back to the standard fee of 3 percent of the balance you've transferred, or
a $5 fee depending on which is more. You're paying the higher fee between the two.
Zero Percent Interest
Aside from the chance to transfer your balances to the new card without spending any money on the
fees, there's another reason to choose this card. You're not paying any interest on your balance or
purchases for the first 15 months of owning the card. Any interest you would have paid on the old
cards is virtually wiped out of existance.
That means while you're paying your monthly charges, all of that money is being used to pay down
the balance. It's not going to inflated interest rates that don't allow you to pay down the principal
amount of the debt. This is huge for paying down large balances and getting your finances under
control.
Annual Fee and
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