The first two levels confuse the
learner’s attitude, responsiveness, and
attentiveness to the learning material with
actual learning or changes in the student that
are the result of instruction (learning). It is not
until the third level, valuing, that students
actually begin the process of learning as they
compare and contrast new material with their
existing ideas, beliefs, and attitudes. Students
at this level can articulate a value, defend it,
and describe its origin and rationale. They can
also make judgments on the basis of this
orientation.