Accounting students and communication apprehension: a study of Spanish and UK students

Accounting is about measuring and communicating. Accounting bodies and employers have expressed opinions, which have been supported by research results, advocating that greater emphasis is placed on the development of communication skills throughout the education and training of accountants. Consequently, an increasing number of accounting programmes now include communication skills as educational objectives or learning outcomes, and have integrated activities into the curriculum specifically to develop these skills. It is important to recognise that certain factors can severely restrict the development of communication skills; a major factor is communication apprehension. Research suggests that the existence of high levels of communication apprehension will make efforts to improve communication skills ineffective. Previous research findings indicate that accounting students have high levels of communication apprehension. This paper compares and contrasts the levels and profiles of communication apprehension exhibited by accounting students at the (UK University) and those at the (ESP University). The levels of communication apprehension are also compared with those of students from other disciplines at the same institutions. The results confirm the high levels of communication apprehension in European accounting students. There are notable differences between the two countries however in certain underlying factors.</p

Categorización del estado de conservación de los anfibios de la República Argentina

A más de una década de la primera Lista Roja de herpetofauna propuesta por la Asociación Herpetológica Argentina (Lavilla et al., 2000), se recategorizaron los anfibios a partir de nueva información taxonómica, biogeográfica, bio-ecológica y de modificaciones metodológicas respecto a la evaluación anterior. Mediante la participación de 35 especialistas de toda la Argentina se reevaluaron 175 taxones de anfibios (171 en la anterior) incluyendo 23 taxones nuevos para Argentina y obteniéndose como resultado la inclusión de 51 especies en la Lista Roja (8 En Peligro, 11 Amenazadas, 32 Vulnerables), 21 Insuficientemente Conocidas y 103 No Amenazadas. En relación con la categorización anterior de la AHA, los cambios de categorías han sido: un taxón descendió de las categorías En Peligro a Amenazado, siete taxones descendieron de Amenazados o Vulnerables a Insuficientemente Conocidos y nueve de Insuficientemente Conocidos a No Amenazados. Tres No Amenazados y 10 Insuficientemente Conocidos fueron elevados a distintas categorías de amenaza, nueve taxones Vulnerables fueron elevados a Amenazados, cinco de Vulnerables a En Peligro, y un taxón fue elevado de Amenazado a En Peligro. De 23 taxones no evaluados en el 2000, 16 se ubican en la categoría No Amenazados, tres en Insuficientemente Conocidos y cuatro en Vulnerables. Estas modificaciones son el resultado de: (1) mayor información sistemática, biogeográfica y bio-ecológica disponible para la evaluación,(2) cambios en cuanto a las presiones antrópicas sobre las especies o sus hábitats, (3) modificaciones metodológicas que incluyeron instructivos para aplicar los conceptos, la discusión y consenso entre especialistas y el análisis de las incertidumbres.More than a decade after the first red list of herpetofauna proposed by the Asociación Herpetológica Argentina (Lavilla et al., 2000), we recategorized amphibians based on new taxonomic, biogeographical, bio-ecological information and methodological changes in the former evaluation. Through the participation of 35 specialists from all over Argentina 175 taxa of amphibians (171 in the previous categorization) are reevaluated including 23 new taxa added to Argentina, obtaining as results the inclusion of 51 Red List species (8 Endangered, 11 Threatened, 32 Vulnerable), 21 Insufficiently Known and 103 Not Threatened. In relation to the former categorization of the AHA the changes were: one taxon descended from Critically Endangered to Endangered, seven taxa descended from Endangered orVulnerable to Insufficiently Known, and nine from Insufficiently Known to Not Threatened. Three Not Threatened and 10 Insufficiently Known were elevated to different categories of threat, nine taxa were elevated from Endangered to Vulnerable, five from Vulnerable to Endangered, and one from Threatened was elevated to Critically Endangered. Of 23 taxa not evaluated in 2000, 16 are placed as Not Threatened, three Vulnerable, and four Insufficiently Known. These changes are the result of: (1) more available information for evaluation from systematic, biogeography and bio- ecology, (2) changes in human pressures over the species or over their habitats, (3) methodological changes that included recommendations for applying concepts, discussion and consensus among experts and analysis of uncertainties.Asociación Herpetológica Argentin

Prevalence of HTLV-III/LAV antibodies in Italian asymptomatic hemophiliacs given commercial concentrates of factors VIII and IX

The prevalence of HTLV-IIULAV antibodies was evaluated in 222 Italian asymptomatic hemophiliacs treated exclusively with commercial factor concentrates made with American plasma. An increase of HTLV-III/LAV seropositivity from 1983 to 1985 was evident. This was independent of the type of hemophilia (A or B) but directly correlated to the amount of concentrate administered in the previous year. Immunological data (T4 and T8 lymphocyte subsets) were evaluated in relation to seropositivity to HTLV-III/LAV. The presence of antibodies was found to be significantly associated with a low T4/T8 ratio and to a reduced T4 subpopulation, whereas increased levels of T8 lymphocytes correlated weakly with seropositivity. Data from 47 hemophiliacs tested both in 1984 and 1985 showed that 100% of those negative in 1984 and highly transfused in the previous year seroconverted up to 1985, whereas 33% of those not highly transfused did s