Horn's 1989 fluid intelligence and Luria's 1966 simultaneous processing have been represented in various cognitive assessment batteries. Although related, these concepts are purported to measure distinct cognitive functions; fluid intelligence refers to deductive reasoning whereas simultaneous processing refers to understanding complex relationships among gestalts. The current study explored the factor structure of known fluid and simultaneous tests along with visually complex new tests. A total of 56 children in Grades 1 through 5 were administered tests from the Kaufman Assessment Battery for Children, Elliott's Differential Abilities Scales, and two experimental tasks. Findings suggest that (1) the two experimental subtests were psychometrically viable, (2) when analyzed as a two-factor structure, fluid and visual processing components were pronounced, and (3) when analyzed as a single-factor structure, simultaneous processing emerged. These findings indicate simultaneous processing may be a blend of fluid and visual components.
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