The approaches to learning of European accounting students

Purpose – The purpose of this article is to identify the impact of differing teaching contexts on the approaches to learning of accounting undergraduates in different European countries by the use of a study process questionnaire. Design/methodology/approach – The questionnaire used was Biggs’ R-SPQ-2F (Biggs et al.). This is a 20-item questionnaire that identifies the learning styles of individual students in terms of deep and surface approaches. Findings – Significant differences were found in the approaches to learning of the students in the countries concerned. The differences were rooted in two subcomponents: motive and strategy. Gender differences were also identified. Originality/value – A major factor in the development process of future accountants is the education process that they undertake. This study identifies a methodology that is capable of comparing accounting students in different countries and potentially identifying the underlying reasons why the quality of the learning outcomes achieved may differ under differing educational systems. Keywords Learning processes, Accounting education, Continuing development, Europe Paper type Research pape

Seaweed extracts as promising biostimulants for enhancing lead tolerance and accumulation in tomato (Solanum lycopersicum)

Aqueous seaweed extracts are a biological product which have beneficial effects on plant growth as well as improving their resistance to several biotic and abiotic stresses. This work aimed to evaluate the effect of aqueous extracts of three seaweeds Fucus spiralis, Cystoseira ericoides (Phaeophyceae) and Ulva lactuca (Chlorophyceae) harvested from Atlantic coast of Rabat region in Morocco, on lead (Pb) tolerance and accumulation in tomato (Solanum lycopersicum) plants. Aqueous extracts were obtained by the combination of 2 extraction processes, ultrasonication and heating. The brown seaweeds F. spiralis and C. ericoides extracts had good antioxidant activity in the DPPH assay. The growth and physiological parameters were compared between Solanum lycopersicum seedlings grown in hydroponic conditions at 0 and 100 μmol Pb with or without 4% seaweed extract. The F. spiralis and C. ericoides extracts significantly increased the aboveground parts and roots biomass compared to control plants treated with Pb alone. In Pb stress conditions, these seaweed extracts enhanced the plant’s tolerance with a reduction of anthocyanin and proline content. F. spiralis extract treatment led to a significant Pb accumulation in aboveground parts of the plant. The effect of U. lactuca extract on tomato plants biomass, anthocyanin and proline was not significant. The study demonstrated that the aqueous extracts of F. spiralis and C. ericoides improved the plant response to heavy metals stress, highlighting the potential use of these seaweeds in phytoremediation processes

The Role of Natural Killer T Cells in Cancer—A Phenotypical and Functional Approach

Surgical oncolog