When we point at an object, the toddler focuses on the object, while the dog usually takes the gesture as a directional cue. In a recent study, researchers from the Department of Ethology at Eötvös Loránd University find explanations for this phenomenon. It appears that the discrepancy is not only due to how dogs see, but may, in fact, reflect how they think. For "smarter" dogs, the appearance of an object matters as much as its location, suggesting that their information processing is more similar to that of humans.

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Source: biologia.elte.hu