The document discusses the concept of "Conceptual Transfer" and its theoretical framework. It explores how language shapes thought and influences perceptions of the world. While early theorists debated whether language or thought came first in shaping one another, more recent theories have found that language acts as a filter for experiences and influences how people "think for speaking" in their native and learned languages. The concepts of "thinking for speaking" and the "Multiple Effects Principle" helped develop the idea that learning a new language involves learning new ways of conceptualizing the world according to that language.