in 2001, j. o' doherty and his colleagues had found that humans process losses and gains in qualitatively different ways by using brain imaging technology and suggests the correlation between the magnitude of brain activation and the extent of reward and losses received.when we are evaluating potential gains, the areas of the brain that process value and reward become more active than it does when assessing the potential losses. the different loss aversion levels differ from individuals by the degrees of sensitivity to losses and gains, in which people are more loss-averse with stronger sensitivity.