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The type of learning objectives that pertains to abstract concepts and the application of knowledge across different situations is best represented by cognitive objectives. Cognitive objectives focus on mental skills and knowledge acquisition, emphasizing higher-level thinking processes such as analysis, synthesis, and evaluation. These objectives encourage students to not only understand and memorize information but also to apply that information innovatively in various contexts.

Cognitive objectives often involve critical thinking and the ability to transfer knowledge to new situations, making them essential for fostering deeper learning. They can include understanding concepts, solving problems, and drawing conclusions based on evidence or principles, showcasing a higher order of thinking that goes beyond memorization or rote learning.

In contrast, general objectives may outline broad educational goals without delving into specifics about abstract reasoning or problem-solving. Taxonomy refers to a classification system rather than a type of objective itself, and specific learning outcomes provide detailed abilities to be achieved but may not encapsulate the broader application aspect as effectively as cognitive objectives do.