Some speakers from Northern England don't distinguish the vowel of sq. /ˈskwɛər/ and nurse /ˈnɜːrs/.[n] When you speak this kind of dialect, ignore the difference between the symbols /ɛər/ and /ɜːr/. In Northern Ireland and Scotland this merger happens in all environments, meaning that foot /ˈfʊt/ and goose /ˈɡuːs/ also https://phimtrem45817.verybigblog.com/31594152/about-phim-trẻ-em