Hypothesis Claims Research Articles

Financial Convergence Test with Fourier Panel KPSS Stationarity Test: Findings from Fragile Five Countries

Financial development is an important component of economic development. In particular, it is very important for developing countries to converge to developed countries in terms of financial development level. In this study, the convergence of the financial development indicators of the Fragile Five Countries to the average of the indicators of the four selected countries (USA, England, Australia and Japan) in the top ten in terms of financial development level for the period 1980-2020 is tested. In addition, stochastic convergence based on relative financial indicator figures, that is, convergence to the mean, is also investigated. The data used in the study were accessed from the World Bank official database. Stationarity test which is introduced to the literature by Nazlıoğlu and Karul (2017) based on the Fourier stationarity test developed first by Becker et al. (2006). This test allows for gradual structural changes and cross-section dependence and cross-section heterogeneity. As in all stationarity tests, the basic hypothesis of this test is that the series is stationary, while the alternative hypothesis claims that it contains a unit root. This test gives results for both the individual and the panel as a whole. As a result of the tests, it is seen that the financial development indicators of the Fragile Five Countries do not converge to the selected country group and its average.

PARA ARZI VE REEL GELİR ARASINDAKİ İLİŞKİNİN ASİMETRİK BİR ANALİZİ: MIST ÜLKELERİ İÇİN PARASALCI VE REEL İŞ DÖNGÜSÜ HİPOTEZLERİNİN TESTİ

This article aims to examine the asymmetric money-income relationship in MIST countries. For this purpose, Hatemi-J Panel Hidden Cointegration, asymmetric panel causality, FMOLS and DOLS tests were applied. Asymmetric causality test results reveal that there is a bidirectional causality between money supply and real income. The real business cycle hypothesis claims that the growth in the money supply is due to real income and not vice versa. The finding obtained as a result of asymmetric causality supports both monetary and real business cycle hypotheses for MIST countries. The result is that positive and negative cumulative real money supply shocks affect positive and negative cumulative real income in the economy; Similarly, they state that positive cumulative real income shocks also affect positive real income. Monetary authorities should regulate the money supply and real income independently of the positive and negative shocks in the market in order to eliminate the economic problems experienced as a result of sudden shocks in MIST countries and to stabilize the markets.

Delta и «бум»: романы Марио Варгаса Льосы через призму стилеметрии

The paper deals with the poetics of the novels of the Peruvian writer Mario Vargas Llosa and the evolution of his style. To solve research problems, it is used the Delta method which is the most authoritative and reliable stylometric tool that allows you to compare texts based on the distribution of most frequent words. The work poses three questions: 1) Do Vargas Llosa's early total novels The Time of the Hero, The Green House, and Conversation in the Cathedral differ at the level of style from the later novels, forming a separate group, as the literary hypothesis claims? Answer: the hypothesis is confirmed; 2) Is it possible to divide the fifteen texts of the second period into smaller groups based on stylistic similarities? Answer: novels of the second period are divided into three large groups. Moreover, an interesting correlation is revealed: the novels grouped into separate groups have similarities not only at the level of style, but also at the level of themes, composition and narrative features; 3) Whether the “boom” is a stylistically isolated period in the poetics of its key authors? Answer: the novels written by Latin American authors during the boom period (1960–1970s) are not stylistically isolated: the authorial signal is stronger, and the case of Vargas Llosa with a clear differentiation of groups of novels is unique.

Impact of Deficit Financing and Trade Openness on Private Consumption in India

The Ricardian equivalence hypothesis claims that private consumption is neutral to the fiscal deficit and its mode of financing (debt vs tax). The study reinvestigates the Ricardian equivalence hypothesis in India by taking private consumption as the dependent variable, whereas government expenditure, government debt, tax, domestic income, and trade are considered as independent variables. In the Indian context, the Ricardian view raises an interesting point. If the Ricardian equivalence holds in the Indian economy, households alter their spending patterns and consequently increase their savings, making the policy changes ineffective. The autoregressive distributed lag (ARDL) bound testing approach was applied to the annual time series data from 1988 to 2021. The estimates confirm a significant long-run and short-run relationship between the variables; the results reject the Ricardian Equivalence and propound the Keynesian approach that the mode of financing the fiscal deficit (debt vs tax) does matter to the private consumption expenditure. The estimates also assert the long-run relation between trade openness and private consumption spending. The positive and significant coefficient shows that an open economy leads to an increase in consumption, which indirectly supports the Compensation Hypothesis. Given that deficit financing and trade openness have a substantial influence on India’s consumer spending, it can be concluded that expansionary fiscal and liberal trade policies should be carefully devised and supported. This study contributes to the existing literature on the Ricardian equivalence and trade openness by presenting new evidence on designing sustainable fiscal policy by spending wisely without imperilling the country’s consumption expenditure and global presence.

Is L1 Transfer Operative at the Syntax-Discourse Interface? The Acquisition of Null and Overt Subjects in L2 Turkish

Recent studies on L2 acquisition focus on how interface-related properties are acquired at the end state grammars. Proposed as part of this theme, the Interface Hypothesis (Sorace & Filiaci, 2006; Sorace, 2011) claims that the syntax-discourse interface is particularly challenging to acquire, irrespective of the L1 and L2 of the speakers. On the other hand, the Full Transfer / Full Access Hypothesis (Schwartz & Sprouse, 1996) predicts that L2 acquisition is L1-constrained and UG is directly accessed. This study tests these assumptions on the acquisition of null and overt subjects in L2 Turkish to understand whether L1 transfer operates in the domain that needs the mapping of syntax on the discursive knowledge. This was tested in a study on advanced Korean and Japanese L2 Turkish speakers (n=27) by employing contextualized grammaticality judgment task (CGJT). In this task, participants were asked to judge whether the contextualized sentences they read were pragmatically odd or not (for each condition n=4). The discursive constraints (topic continuity and topic shift) on the use of null and overt subjects were not violated in the first two conditions. However, the latter two conditions violated the discursive constraints, rendering unacceptable null and overt subject constructions. The results of the CGJT revealed that the L2 participants were insensitive to the discourse of null and overt subject distribution. Since the very same constraints that regulate the null and overt subject distribution hold both in the L1 and L2 of the speakers, this finding suggests that L1 transfer is not operative at the syntax-discourse interface, which is in line with the claim that the properties at this interface cannot be fully acquired as postulated by the Interface Hypothesis.

Analyzing the Management Accounting Accuracy Model

With the advances made in management accounting techniques such as strategic management accounting, optimizing management accounting will play an important role in strategic decision makers. To achieve competitive advantage and ensure high performance, a clear strategy is needed, and the condition alone is not enough. Based on the contingency approach introduced into the management accounting field, the optimal use of these techniques requires the adaptation of management accounting with contingency variables. The contingency variables in this research are environment, strategy, and organizational culture. This research tries to provide an adaptive model of management accounting by examining the effect of contingency variables on how management accounting techniques are applied. In this research, the environment is based on typology; the strategy is based on Porter typology; culture based on Cameron and Queen Typologies and management accounting techniques based on the model of the International Federation of Accountants. The present research is a survey based on the purpose, applicability, and according to how data is collected. The statistical population of the survey is the auditing companies in the geographical area of Erbil and sampling is available as a sampling type. To investigate the relationship, Kruskal-Wallis test and to prioritize management accounting techniques, Friedman’s test was used in terms of the amount of use, and in terms of significance, as well as a significant gap between significance and Wilcoxon’s test was used. The research results are as follows: The first hypothesis, which claims that companies operating in an uncertain environment are not more sophisticated management accounting techniques than companies operating in a more secure environment, were not approved. The second hypothesis claims. Companies with a differentiation strategy apply to companies with cost leadership strategies that are more sophisticated management accounting techniques. The third hypothesis, which claims that companies with a market-oriented culture and business use more sophisticated management accounting techniques than hierarchical and tribal societies. In addition, management accounting techniques are based on the amount of use and importance Prioritized.

On the function of flower number: disentangling fertility from pollinator-mediated selection.

In animal-pollinated angiosperms, the 'male-function' hypothesis claims that male reproductive success (RS) should benefit from large floral displays, through pollinator attraction, while female RS is expected to be mainly limited by resource availability. As appealing as this theory might be, studies comparing selection strength on flower number in both sexes rarely document the expected asymmetry. This discrepancy could arise because flower number impacts both pollinator attraction and overall gamete number. In this study, we artificially manipulate floral displays to disentangle the fertility versus pollinator attraction components of selection, both in terms of mating and RS. In females, flower number was under strong fertility selection, as predicted in the absence of pollen limitation. By contrast, in males, flower number was mainly under sexual selection, which in turn increased male RS. However, these selection patterns were not different in males with artificially increased floral displays. This suggests that sexual selection acting on flower number in males does not occur because flower number increases pollinator attraction, but rather because more pollen is available to disperse on more mates. Our study illustrates the power of disentangling various components of selection with potentially sex-specific effects for understanding the evolution of sexual dimorphism.

Teachers’ Competence: Are Educational Background and Training Had Significant Effect?

This research aims to look into theories about teacher competency, educational background, and training, where the hypothesis claims that educational background and training involvement has a positive link with teacher competence. This is an explanatory study that seeks to explain the relationship between characteristics such as educational background, participation in training, and teacher competency. With 35 samples, this study was conducted on economic teachers at Malang Senior High School. Regression was employed in the data analysis. According to the findings of this study, there is no strong indication that teachers' educational background and training influenced their ability. This study was unable to demonstrate a beneficial relationship between educational background, training involvement, and teacher competency.

Trace classical conditioning impairment after lesion of the lateral part of the goldfish telencephalic pallium suggests a long ancestry of the episodic memory function of the vertebrate hippocampus.

There is an ongoing debate on the evolutionary origin of the episodic memory function of the hippocampus. A widely accepted hypothesis claims that the hippocampus first evolved as a dedicated system for spatial navigation in ancestral vertebrates, being transformed later in phylogeny to support a broader role in episodic memory with the emergence of mammals. On the contrary, an alternative hypothesis holds that the hippocampus of ancestral vertebrates originally encoded both the spatial and temporal dimensions of relational memories since its evolutionary appearance, thus suggesting that the episodic-like memory function of the hippocampus could be the primitive condition in vertebrate forebrain evolution. The present experiment was aimed at scrutinizing these opposing hypotheses by investigating whether the hippocampal pallium of teleost fish, a vertebrate group that shares with mammals a common ancestor that lived about 400 Mya, is, like the hippocampus of mammals, essential to associate time-discontiguous events. Thus, goldfish with lesions in the ventral part of the dorsolateral pallium (Dlv), a telencephalic region considered homologous to the hippocampal pallium of land vertebrates, were trained in trace versus delay eyeblink-like classical conditioning, two learning procedures that differ only in the temporal relationships between the stimuli to be associated in memory. The results showed that hippocampal pallium lesion in goldfish severely impairs trace conditioning, but spares delay conditioning. This finding challenges the idea that navigation preceded relational memory in evolutionary appearance and suggests the possibility that a relational memory function that associates the experienced events in both the spatial and temporal dimensions could be a primitive feature of the hippocampus that pre-existed in the common ancestor of vertebrates.

OZANTÜRK’ÜN “TURNALAR” DESTANI ÜZERİNE MİLLİYETÇİLİK KURAMLARI BAKIMINDAN BİR İNCELEME

There are different researches and studies that have appeared regarding nationalism. There are 3 major theories of these studies, these studies are: primary, modernist, and ethno-symbolic hypotheses. Primary hypothesis claims that all nations came from the same race, and they share the same religion, language, culture and history. The modernist hypothesis claims that nationalism is a communal necessity. In this theory, nationalism explains the modernist process that was affected by social, political, and economic parameters. Finally, the ethno-symbolism theory posits that nationalism is mainly based on ethnic origin and culture. The Epic of “Turnalar” by Ozanturk has pushed the Turkish culture forward. There are three sections connected to each other that talk about the Turkish communities in the “Turnalar” Epic. The first section talks about the Turkish people in Azerbaijan, Kazakhstan, Kyrgyzstan, North Cyprus, Uzbekistan, Turkmenistan, and Turkey.Second section talks about Turkish tribes who live in Iraq, Iran, East Turkistan, Kirim, Tataristan, Main Kurdistan, Yakutsk, Chuvashia, The Republic of Altai, The Republic of Tuva, etc…The third section details the Turkish people who are struggling to live in eastern European countries such as Greece, Bulgaria, Romania, Moldova, Serbia, Bosnia, Kosovo, Albania, Hungary and Macedonia. “Turnalar” is the first work of Bayram Durbilmez who used Ozanturk as a nickname. Bayram Durbilmez used Ozanturk as a nickname for the first time in “Turnalar”. Durbilmez is known by literature studies about love, religious literature, and Turkish national folklore. This scholar defended Turkish nationalism in non-governmental organizations, some foundations, and associations. He used the Ozanturk nickname in his work which shows us how much of a nationalist he is in the literature world. This thesis aims to study “Turnalar” by Ozanturk from the nationalist aspect. By doing this, this thesis will reference his nationalist academic studies. Keywords: Nationalism, Nationalist Theories, Turkish Communities, Ozanturk, Turnalar, Saga, Love Literature

Decision-Making Ability: A Missing Link Between Health Literacy, Contextual Factors, and Health.

Background:Health literacy has often been described as an important precondition for good health decisions, healthy behaviors, and health. However, reviews reveal low evidence for intervention effectiveness through health literacy. This result calls for more investigations to be done in the pathway from health literacy to health, considering intermediate outcomes of health literacy.Objective:This study explores an important immediate objective of health literacy, namely the decision-making ability (DMA) regarding health issues. The study's hypothesis claims the DMA to be an important mediator between health literacy and health outcomes. Furthermore, the study assumes that the effect of the DMA on different health outcomes is not only contingent on health literacy but also on contextual factors. To test the above hypotheses, six different health literacy dimensions and four health outcomes have been analyzed.Methods:Cross-sectional data from the Young Adult Survey Switzerland was used for mediation analyses (N = 4, 569, age, 18 to 25 years, all male). Multiple regression and KHB (Karlson, Holm, and Breen) decomposition analyses were applied to estimate mediation effects between health literacy and health outcomes.Key Results:Five of six health literacy dimensions explained the DMA in a linear regression model. The coefficients of the DMA explaining health outcomes were substantially reduced when health literacy items were included into the models (6.1%–20.3%). Furthermore, the associations between health literacy and the health outcomes were fully explained by contextual factors, except in the mental health model.Conclusions:The results support the hypothesis that higher health literacy levels do not necessarily lead to better health directly. Rather, health literacy is just one of multiple factors contributing to a higher DMA and, further, to favorable health outcomes. The results of this study call for more investigations in the health decision-making process and the role of contextual factors. [HLRP: Health Literacy Research and Practice. 2022;6(3):e213–e223.]Plain Language Summary:The study investigated the ability to make good health decisions while considering health literacy. The results support the intermediate function of the decision-making ability on the path to favorable health outcomes. Furthermore, it is found that the DMA as well as health literacy are highly contingent on contextual factors. The results shed light into the complex decision-making process regarding health issues.

I love the way you love me: Responding to partner's love language preferences boosts satisfaction in romantic heterosexual couples.

Chapman's Love Languages hypothesis claims that (1) people vary in the ways they prefer to receive and express affection and (2) romantic partners who communicate their feelings congruent with their partner's preferences experience greater relationship quality. The author proposes five distinct preferences and tendencies for expressing love, including: Acts of Service, Physical Touch, Words of Affirmation, Quality Time and Gifts. In the present study partners (N = 100 heterosexual couples) completed measures assessing their preferences and behavioral tendencies for a) expressions of love and b) reception of signs of affection, for each of the five proposed "love languages". Relationship satisfaction, sexual satisfaction and empathy were also assessed. The degree of the within-couple mismatch was calculated separately for each individual based on the discrepancies between the person's felt (preferred) and their partner's expressed love language. The joint mismatch indicator was a sum of discrepancies across the five love languages. Matching on love languages was associated with both relationship and sexual satisfaction. In particular, people who expressed their affection in the way their partners preferred to receive it, experienced greater satisfaction with their relationships and were more sexually satisfied compared to those who met their partner's needs to lesser extent. Empathy was expected to be a critical factor for better understanding of and responding to the partner's needs. Results provided some support for this hypothesis among male but not female participants.

The 'Red Herring' Hypothesis: Some Theory and New Evidence.

The ‘red herring’ hypothesis (RHH) claims that apart from income and medical technology, proximity to death rather than age constitutes the main determinant of healthcare expenditure (HCE). This paper seeks to underpin the RHH with some theory to derive new predictions also for a rationed setting, and to test them against published empirical evidence. One set comprising ten predictions uses women’s longer life expectancy as an indicator of the difference in time to death in their favor. Out of 28 testing opportunities drawn from the published evidence, in the case of no rationing seven out of eleven result in full and two in partial confirmation; in the case of rationing, twelve out of 17 result in full and one in partial confirmation. The other set, containing 35 testing opportunities, concerns the age profile of HCE. In the case of no rationing, seven out of twelve result in full and four in partial confirmation; in the case of rationing, eleven out of 23 in full and nine in partial confirmation. There are but ten contradictions in total. Overall, the new tests of the RHH can be said to receive a good deal of empirical support, both from countries and settings with and without rationing.

Archaeological Artifacts from the Stone Age Solve the Mystery of the First Native Americans

Many scholars have sought to uncover the mysteries relating to the origins of the earliest Native Americans. Among many hypotheses, the Beringian Standstill Hypothesis and the Kelp Highway Hypothesis claim that the first Native Americans stayed in Beringia during the Last Glacial Maximum, before migrating to the New World by boat as the climate warmed. Unfortunately, neither hypothesis was devised with tangible supporting evidence, such as archaeological artifacts; as such, both remain controversial. To address this issue, this paper compares and analyzes the genetic data related to the first Native Americans and the data of six archaeological artifacts from the Stone Age. The results show that both hypotheses are correct, but the first Native Americans stayed in Southern Korea rather than Beringia on their journey to America. Genetic and archaeological data converge to show the first Native Americans came from Southern Korea.

EFFICIENCY OF THE STOCK MARKETS AFTER THE 2008 FINANCIAL CRISIS: EVIDENCE FROM THE FOUR ASIAN DRAGONS

The efficient market hypothesis (EMH) claims that in an efficient market where prices of securities fully reflect their intrinsic values, it is not possible to make excess returns with any investment tools or strategies. A natural question then to ask is: has the EMH claim become obsolete or irrelevant after the 2008 financial crisis? To address this issue, this study employs three popular technical trading rules to investigate, using the 10-year daily price data after the crisis, the efficiency of the stock markets of Hong Kong, Korea, Singapore, and Taiwan — jointly known as the four Asian dragons. Our rationale for using these rules is that if they are effective in exploiting profit opportunities, then these markets are not efficient. Our results show that, with a few minor exceptions in Hong Kong and Singapore, none of the three rules performs better than a buy-andhold strategy. Given these results, we conclude that the EMH claim is still alive and well in these four stock markets. In practice, many corporations operating in the four Asian Dragons typically turn to banks for financing. Hence, an important implication of this study is that, given the efficiency of the four markets, these corporations should instead step up the use of the stock markets to raise the needed funds, which is more likely to lower their cost of financing.

Long-run asymmetric association between FDI and productivity in Turkey

Incoming foreign direct investments (FDI) may enhance the productivity level of the host country by bringing new advanced technologies. On the other hand, the nexus of FDI and productivity, rather than being linear, might be nonlinear because the effect of increases and decreases in FDI on productivity may not be symmetric. In this sense, this study investigates the asymmetric relationship between FDI and productivity in Turkey by using two different productivity indicators (i.e., PROD1 and PROD2) and employing a Nonlinear ARDL approach. Our hypothesis claims there is an asymmetric association between FDI and productivity in the long run in Turkey. Nonlinear cointegration test findings indicate that selected variables are cointegrated. Hence, they move together in the long run. Our study uses aggregated data at the macro level to analyze the long-term asymmetric relationship between foreign direct investment and labor productivity in Turkey using the NARDL estimation technique. Concerning the estimation results, a long-run nonlinear relationship between incoming FDI and labor productivity was detected, and this finding remained valid across two models constructed by using two distinct labor productivity indicators. As a whole, our results are consistent with the ones found in the literature. Besides, for the first time in the literature, this study addresses the long-run asymmetric nexus between FDI and labor productivity by using macro-level data specific to Turkey and makes various policy recommendations.

Development of English among Older Chinese Migrants in Australia: A Case of Tense and Aspect

Language barrier among older migrants affects various areas of their life such as physical and mental well-being and participation in the community. However, little is known about their actual language attainment. This study investigates the development of tense and aspect (TA) in English through focused instructions among older Chinese migrants in Australia. TA is expressed through morphological and syntactic means in English, while in Chinese, tense is expressed lexically, and aspect via contextual cues and aspect markers. These typological contrasts create learning difficulties among Chinese learners in acquiring English TA. The Aspect Hypothesis (Andersen & Shirai, 1994) claims that the acquisition of aspect is related to verb semantics and, for instance, acquisition of progressive starts with action verbs then extends to Accomplishment and Achievement (Sugya & Shirai, 2007). From a morphosyntactic viewpoint Processability Theory (PT, Pinemann 1998) hypothesises a universal sequence of second language development where V-ing and V-ed are acquired at the category-procedure stage, followed by verb phrase agreement between auxiliary and lexical verb and finally subject-verb agreement on the verb at sentence procedure stage. We broach whether the older migrant learners would be able to learn TA in English. Seven Chinese migrants aged 60-69 who arrived in Australia at the age of between 35 and 60 participated in this study. They received four-week focused instruction on TA following the stages described in PT, and their speech production data were collected before and after the instruction. Analyses indicated that the participants improved their markings of TA after the instruction, and their PT developmental stage was a crucial factor in acquiring TA. The study emphasises the importance of continuous language training for older migrants to encourage their language development, especially for those learning a typologically different language from their first language. Thus, this paper addresses a research gap in older migrants’ second language learning and highlights the importance of research with adult migrants to gain insight into their bilingualism.

A mechanical test of the tenertaxis hypothesis for leukocyte diapedesis.

As part of the immune response, leukocytes can directly transmigrate through the body of endothelial cells or through the gap between adjacent endothelial cells. These are known, respectively, as the transcellular and paracellular route of diapedesis. What determines the usage of one route over the other is unclear. A recently proposed tenertaxis hypothesis claims that leukocytes choose the path with less mechanical resistance against leukocyte protrusions. We examined this hypothesis using numerical simulation of the mechanical resistance during paracellular and transcellular protrusions. By using parameters based on human lung endothelium, our results show that the required force to breach the endothelium through the transcellular route is greater than paracellular route, in agreement with experiments. Moreover, experiments have demonstrated that manipulation of the relative strength between the two routes can make the transcellular route preferable. Our simulations have demonstrated this reversal and thus tentatively confirmed the hypothesis of tenertaxis.Graphic abstract Supplementary InformationThe online version contains supplementary material available at 10.1140/epje/s10189-021-00096-9.

Migraine pharmacology and brain ischemia

Introduction: The aim of this review article was to analyze in details the mechanism of drugs’ effects in the treatment and prevention of a migraine attack, as well as to discuss the hypotheses of migraine pathogenesis.
 Migraine attack treatment agents: The main agents for migraine attack treatment have an anti-nociceptive activity.
 Agents for migraine preventive treatment: β-blocker propranolol also has anti-serotonin and analgesic activities, and most drugs used for the prophylactic treatment of migraine have a vasodilating activity.
 Vascular hypothesis of migraine pathogenesis: Despite numerous studies that have expanded our understanding of migraine pathogenesis, the importance of the vascular component in the pathogenesis of this disease has not questioned yet.
 Neurogenic hypotheses of cortical spreading depression: It is necessary to take into account the points of this hypothesis in the context of the pathophysiology of migraine.
 Neurochemical serotonin hypotheses of migraine pathogenesis: Serotonin plays an important role in the pathogenesis of migraine.
 Trigemino-vascular hypotheses of migraine pathogenesis: The trigemino-vascular hypothesis claims to solve the problem of migraine pain.
 Migraine and ischemic brain damage: Migraine is a risk factor for ischemic stroke and cognitive disorders.
 Search for the new anti-ischemic anti-migraine preparations: A methodology for the search for new anti-ischemic anti-serotonin drugs for the treatment of migraine is proposed.
 Conclusion: Belonging of a drug to one or another pharmacological group does not always correspond to its therapeutic effect on the pathogenetic processes of migraine. Migraine with its variety of forms cannot fit only one of the proposed hypotheses on the pathogenesis of this disease.

Extending the scope of the ‘cognitive advantage’ hypothesis: multilingual individuals show higher flexibility of goal adjustment

ABSTRACT The cognitive advantage (CA) hypothesis claims that multilingualism promotes the development of several basic cognitive capacities. A large number of empirical findings support this hypothesis, but recently there have also been numerous contradictory findings and methodological objections. The present paper extends the investigation of possible cognitive advantages from basic cognitive (executive) functions to broader cognitive competencies such as cognitive flexibility. A promising candidate for this is ‘flexibility of goal adjustment’ (FGA), a capacity of developmental regulation that solves problems through flexible adaptation processes. In a study with N = 119 monolingual and multilingual adults we found the predicted positive correlation between multilingualism and FGA. However, the mediator function of executive capacities entailed in the CA hypothesis operationalised as Stroop and flanker tasks could not be demonstrated.