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

Blooms also like it cold

Publication history: Accepted - 30 January 2023; Published - 17 February 2023.Cyanobacterial blooms have substantial direct and indirect negative impacts on freshwater ecosystems including releasing toxins, blocking light needed by other organisms, and depleting oxygen. There is growing concern over the potential for climate change to promote cyanobacterial blooms, as the positive effects of increasing lake surface temperature on cyanobacterial growth are well documented in the literature; however, there is increasing evidence that cyanobacterial blooms are also being initiated and persisting in relatively cold-water temperatures (< 15°C), including ice-covered conditions. In this work, we provide evidence of freshwater cold-water cyanobacterial blooms, review abiotic drivers and physiological adaptations leading to these blooms, offer a typology of these lesser-studied cold-water cyanobacterial blooms, and discuss their occurrence under changing climate conditions.Department of Agriculture, Environment and Rural Affairs, Northern Ireland ERDF/ESF Project Biomanipulation. Grant Number: CZ.02.1.01/0.0/0.0/16_025/0007417 MINECO. Grant Number: BES-2017-080558 US National Science Foundation (NSF). Grant Numbers: 1638554, 0639229, MSB 1137327, 1137353 Natural Sciences and Engineering Research Council of Canada. Grant Number: RGPIN-2018-06389 NOAA Office for Coastal Management. Grant Number: NA18NOS4200151 Projekt DEAL Spanish Agencia Estatal de Investigación. Grant Number: CTM2016-79741-R Swedish Research Council. Grant Numbers: 2020-01825, 2020-03222 Swedish Research Council for Environment, Agricultural Sciences and Spatial Planning. Grant Number: 2020-01091 U.S. Geological Survey. Grant Number: G21AC1003

An empirical study of the consolidation of local public health services in Connecticut

Public health, Regional consolidation, H41, H7, I18,

Blooms also like it cold

Abstract Cyanobacterial blooms have substantial direct and indirect negative impacts on freshwater ecosystems including releasing toxins, blocking light needed by other organisms, and depleting oxygen. There is growing concern over the potential for climate change to promote cyanobacterial blooms, as the positive effects of increasing lake surface temperature on cyanobacterial growth are well documented in the literature; however, there is increasing evidence that cyanobacterial blooms are also being initiated and persisting in relatively cold‐water temperatures (< 15°C), including ice‐covered conditions. In this work, we provide evidence of freshwater cold‐water cyanobacterial blooms, review abiotic drivers and physiological adaptations leading to these blooms, offer a typology of these lesser‐studied cold‐water cyanobacterial blooms, and discuss their occurrence under changing climate conditions