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A penalty can be assessed from an appraiser who knew that his/her improper appraisal would be used as part of a tax computation, in the amount of the lesser of ____________________% of the tax understatement or ____________________ % of the appraisal fee collected.
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Cognitive-Developmental Theory
A theory in psychology that explains how children acquire the ability to think, reason, and use language as they grow.
Moral Reasoning
The process of determining right from wrong in a logical, principled manner.
Social Learning Theory
A theory that posits people learn new behaviors and information by observing and imitating others, also taking into account the reinforcements or punishments that follow these behaviors.
Private Speech
The self-directed speech of children that is used to guide their own thoughts and behavior, often seen in the context of learning or problem-solving.
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