Search

Conservatism is a precautionary principle that can be considered in accounting because a company has an uncertain or unexpected event. The purpose of this study was to determine the effect of company size, capital intensity, debt covenant, and litigation risk on accounting conservatism. This study uses secondary data in the form of annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange with the study period in 2017-2019. The population in this study were 168 manufacturing companies using a purposive sampling method, there were 25 company data included in the criteria. The analysis technique used is to use multiple linear regression analysis. The results of the analysis in this study indicate that at the time of the F Test all independent variables simultaneously influence accounting conservatism, and after the T test is performed shows that company size and debt covenant variables partially affect accounting conservatism, while other independent variables do not influence conservatism accounting, manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019.

We present the results from the search for Lyman Alpha emitters (LAEs) in the proximity of 11 CIV absorption systems at $z > 4.7$ in the spectrum of the QSO J1030+0524, using data from MUSE. We have found multiple LAE candidates close to four CIV systems at $z_{CIV} = 4.94$-5.74 with log$_{10}$(N CIV[cm$^{-2}$])$ > 13.5.$ At z = 5-6, CIV systems with W0(CIV) $> 0.2$ {\AA} seem more likely to have galaxies with Ly${\alpha}$ emission within $\rho < 200$ proper kpc (4/5 cases), than the CIV systems with W0(CIV)$ < 0.2$ {\AA} (0/6 cases). The impact parameter of LAE-CIV systems with equivalent widths W0(CIV)$ > 0.5 $ {\AA} is in the range 11 $ < \rho 4.9$ CIV systems suggest that the absorbing material is rather young, likely ejected in the recent past of the galaxies at these redshifts. The connection between faint LAEs and high-ionization absorption systems reported in this work, is potentially a consequence of the role of low mass galaxies in the early evolution of the circum-galactic and intergalactic media., Comment: 21 pages, 23 figures, 3 tables. Submitted to MNRAS

We use Multi Unit Spectroscopic Explorer (MUSE) observations of the galaxy cluster MACS J1149.5+2223 to explore the kinematics of the grand-design spiral galaxy Sp1149 hosting the SN Refsdal. Sp1149 lies at $z\simeq1.49$, has a stellar mass $M_*\simeq5\times10^9 \, \mathrm{M_\odot}$, a star-formation rate $\mathrm{SFR} \simeq1-6 \, \mathrm{M_\odot/yr}$ and represents a likely progenitor of a Milky-Way-like galaxy. All the four multiple images of Sp1149 in our data show strong OII-line emissions pointing to a clear rotation pattern. We take advantage of the gravitational lensing magnification effect ($\simeq 4 \times$) on the OII emission of the least distorted image to fit 3D kinematic models to the MUSE data-cube and derive the rotation curve and the velocity dispersion profile of Sp1149. We find that the rotation curve steeply rises, peaks at $R\simeq1$ kpc and then (initially) declines and flattens to an average $V_\mathrm{flat} = 128^{+29}_{-19}$ km/s. The shape of the rotation curve is well determined but the actual value of $V_\mathrm{flat}$ is quite uncertain because of the nearly face-on configuration of the galaxy. The intrinsic velocity dispersion due to gas turbulence is almost constant across the entire disc with an average of $27\pm5$ km/s. This value is consistent with $z=0$ measurements in the ionized gas component and a factor 2-4 lower than other estimates in different galaxies at similar redshifts. The average stellar-to-total mass fraction is of the order of one fifth. Our kinematic analysis returns the picture of a regular star-forming, mildly turbulent, rotation-dominated ($V / \sigma\simeq5$) spiral galaxy in a 4 Gyr old Universe., Comment: 10 pages, 5 figures. Accepted for publication in MNRAS

VANDELS is a uniquely-deep spectroscopic survey of high-redshift galaxies with the VIMOS spectrograph on ESO's Very Large Telescope (VLT). The survey has obtained ultra-deep optical (0.48 < lambda < 1.0 micron) spectroscopy of ~2100 galaxies within the redshift interval 1.0 < z < 7.0, over a total area of ~0.2 sq. degrees centred on the CANDELS UDS and CDFS fields. Based on accurate photometric redshift pre-selection, 85% of the galaxies targeted by VANDELS were selected to be at z>=3. Exploiting the red sensitivity of the refurbished VIMOS spectrograph, the fundamental aim of the survey is to provide the high signal-to-noise ratio spectra necessary to measure key physical properties such as stellar population ages, masses, metallicities and outflow velocities from detailed absorption-line studies. Using integration times calculated to produce an approximately constant signal-to-noise ratio (20 < t_int < 80 hours), the VANDELS survey targeted: a) bright star-forming galaxies at 2.4 < z < 5.5, b) massive quiescent galaxies at 1.0 < z < 2.5, c) fainter star-forming galaxies at 3.0 < z < 7.0 and d) X-ray/Spitzer-selected active galactic nuclei and Herschel-detected galaxies. By targeting two extragalactic survey fields with superb multi-wavelength imaging data, VANDELS will produce a unique legacy data set for exploring the physics underpinning high-redshift galaxy evolution. In this paper we provide an overview of the VANDELS survey designed to support the science exploitation of the first ESO public data release, focusing on the scientific motivation, survey design and target selection., 19 pages, 9 figures, accepted for publication in MNRAS

This paper describes the observations and the first data release (DR1) of the ESO public spectroscopic survey "VANDELS, a deep VIMOS survey of the CANDELS CDFS and UDS fields". VANDELS' main targets are star-forming galaxies at 2.4, Comment: Submitted to A&A

We report the spectroscopic confirmation of 22 new multiply lensed sources behind the Hubble Frontier Field (HFF) galaxy cluster MACS~J0416.1$-$2403 (MACS 0416), using archival data from the Multi Unit Spectroscopic Explorer (MUSE) on the VLT. Combining with previous spectroscopic measurements of 15 other multiply imaged sources, we obtain a sample of 102 secure multiple images with measured redshifts, the largest to date in a single strong lensing system. The newly confirmed sources are largely low-luminosity Lyman-$\alpha$ emitters with redshift in the range [3.08-6.15]. With such a large number of secure constraints, and a significantly improved sample of galaxy members in the cluster core, we have improved our previous strong lensing model and obtained a robust determination of the projected total mass distribution of MACS 0416. We find evidence of three cored dark-matter halos, adding to the known complexity of this merging system. The total mass density profile, as well as the sub-halo population, are found in good agreement with previous works. We update and make public the redshift catalog of MACS 0416 from our previous spectroscopic campaign with the new MUSE redshifts. We also release lensing maps (convergence, shear, magnification) in the standard HFF format., Comment: 20 pages, 8 figures, 4 tables, update to match the published A&A version, spectroscopic catalog publicly available at https://sites.google.com/site/vltclashpublic/data-release

(Abridged) We combine deep HST grism spectroscopy with a new Bayesian method to derive maps of gas-phase metallicity, nebular dust extinction, and star-formation rate for 10 star-forming galaxies at high redshift ($1.2, Comment: 26 pages, 14 figures, and 6 tables

In spite of their conjectured importance for the Epoch of Reionization, the properties of low-mass galaxies are currently still under large debate. In this article, we study the stellar and gaseous properties of faint, low-mass galaxies at z>3. We observed the Frontier Fields cluster Abell S1063 with MUSE over a 2 arcmin^2 field, and combined integral-field spectroscopy with gravitational lensing to perform a blind search for intrinsically faint Lya emitters (LAEs). We determined in total the redshift of 172 galaxies of which 14 are lensed LAEs at z=3-6.1. We increased the number of spectroscopically-confirmed multiple-image families from 6 to 17 and updated our gravitational-lensing model accordingly. The lensing-corrected Lya luminosities are with L(Lya) =3 are reported. We performed SED modelling to broadband photometry from the U-band through the infrared to determine the stellar properties of these LAEs. The stellar masses are very low (10^{6-8} Msun), and are accompanied by very young ages of 1-100 Myr. The very high specific star formation rates (~100 Gyr^-1) are characteristic of starburst galaxies. The UV-continuum slopes beta are low in our sample, with beta, Comment: 46 pages, incl. 29 pages appendix, 17 figures, 4 tables, accepted for publication in A&A, abstract abridged

We report the identification of extended Ly alpha nebulae at z similar or equal to 3.3 in the Hubble Ultra Deep Field (HUDF, similar or equal to 40 kpc 80 kpc) and behind the Hubble Frontier Field galaxy cluster MACSJ0416 (similar or equal to 40 kpc), spatially associated with groups of star-forming galaxies. VLT/MUSE integral field spectroscopy reveals a complex structure with a spatially varying double-peaked Ly alpha emission. Overall, the spectral profiles of the two Ly alpha nebulae are remarkably similar, both showing a prominent blue emission, more intense and slightly broader than the red peak. From the first nebula, located in the HUDF, no X-ray emission has been detected, disfavouring the possible presence of active galactic nuclei. Spectroscopic redshifts have been derived for 11 galaxies within 2 arcsec from the nebula and spanning the redshift range 1.037 < z < 5.97. The second nebula, behind MACSJ0416, shows three aligned star-forming galaxies plausibly associated with the emitting gas. In both systems, the associated galaxies reveal possible intense rest-frame-optical nebular emissions lines [Omicron III] lambda lambda 4959, 5007+H beta with equivalent widths as high as 1500 angstrom rest frame and star formation rates ranging from a few to tens of solar masses per year. A possible scenario is that of a group of young, star-forming galaxies emitting ionizing radiation that induces Ly alpha fluorescence, therefore revealing the kinematics of the surrounding gas. Also Ly alpha powered by star formation and/or cooling radiation may resemble the double-peaked spectral properties and the morphology observed here. If the intense blue emission is associated with inflowing gas, then we may be witnessing an early phase of galaxy or a proto-cluster (or group) formation.

We report the discovery of a multiply lensed Lyman-$\alpha$ blob (LAB) behind the galaxy cluster AS1063 using the Multi Unit Spectroscopic Explorer (MUSE) on the Very Large Telescope (VLT). The background source is at $z=$ 3.117 and is intrinsically faint compared to almost all previously reported LABs. We used our highly precise strong lensing model to reconstruct the source properties, and we find an intrinsic luminosity of $L_{\rm Ly\alpha}$=$1.9\times10^{42}$ erg s$^{-1}$, extending to 33 kpc. We find that the LAB is associated with a group of galaxies, and possibly a protocluster, in agreement with previous studies that find LABs in overdensities. In addition to Lyman-$\alpha$ (Ly$\alpha$) emission, we find \ion{C}{IV}, \ion{He}{II}, and \ion{O}{III}] ultraviolet (UV) emission lines arising from the centre of the nebula. We used the compactness of these lines in combination with the line ratios to conclude that the \Lya nebula is likely powered by embedded star formation. Resonant scattering of the \Lya photons then produces the extended shape of the emission. Thanks to the combined power of MUSE and strong gravitational lensing, we are now able to probe the circumgalatic medium of sub-$L_{*}$ galaxies at $z\approx 3$., Comment: 7 pages, 7 figures; moderate changes to match the accepted A&A versoin

arXiv:1510.05750v2.-- et al., Supernova "Refsdal", multiply imaged by cluster MACS1149.5+2223, represents a rare opportunity to make a true blind test of model predictions in extragalactic astronomy, on a timescale that is short compared to a human lifetime. In order to take advantage of this event, we produced seven gravitational lens models with five independent methods, based on Hubble Space Telescope (HST) Hubble Frontier Field images, along with extensive spectroscopic follow-up observations by HST, the Very Large and the Keck Telescopes. We compare the model predictions and show that they agree reasonably well with the measured time delays and magnification ratios between the known images, even though these quantities were not used as input. This agreement is encouraging, considering that the models only provide statistical uncertainties, and do not include additional sources of uncertainties such as structure along the line of sight, cosmology, and the mass sheet degeneracy. We then present the model predictions for the other appearances of supernova >Refsdal.> A future image will reach its peak in the first half of 2016, while another image appeared between 1994 and 2004. The past image would have been too faint to be detected in existing archival images. The future image should be approximately one-third as bright as the brightest known image (i.e., mag at peak and mag six months before peak), and thus detectable in single-orbit HST images. We will find out soon whether our predictions are correct., This work is supported by NASA through grants HST-GO-13459 and HST-GO-14041 from the Space Telescope Science Institute (STScI), which is operated by the Association of Universities for Research in Astronomy, Inc., under NASA contract NAS 5-26555. T.T. is supported by the Packard Foundation in the form of a Packard Research Fellowship. J.M.D. is grateful for support from the consolider project CSD2010-00064 and AYA2012-39475-C02-01 funded by the Ministerio de Economia y Competitividad. A.V.F.'s research is supported by the Christopher R. Redlich Fund, the TABASGO Foundation, and NSF grant AST-1211916. C.G. acknowledges support by the VILLUM FONDEN Young Investigator Programme through grant no. 10123. Support for A.Z. was provided by NASA through Hubble Fellowship grant #HST-HF2-51334.001-A awarded by STScI. The work of M.O. was supported in part by World Premier International Research Center Initiative (WPI Initiative), MEXT, Japan, and Grant-in-Aid for Scientific Research from the JSPS (26800093). Financial support for this work was provided to S.A.R. by NASA through grants HST-HF-51312 and HST-GO-13386 from STScI. A.H. is supported by NASA Head-quarters under the NASA Earth and Space Science Fellowship Program, grant ASTRO14F-0007. R.J.F. gratefully acknowledges support from NSF grant AST-1518052, NASA grants HST-GO-14041 and HST-GO-13386, and the Alfred P. Sloan Foundation. This work was supported in part by a NASA Keck PI Data Award (PID 47/2014B N125D, PI Jha).

We present MUSE observations in the core of the HFF galaxy cluster MACS J1149.5+2223, where the first magnified and spatially-resolved multiple images of SN 'Refsdal' at redshift 1.489 were detected. Thanks to a DDT program with the VLT and the extraordinary efficiency of MUSE, we measure 117 secure redshifts with just 4.8 hours of total integration time on a single target pointing. We spectroscopically confirm 68 galaxy cluster members, with redshift values ranging from 0.5272 to 0.5660, and 18 multiple images belonging to 7 background, lensed sources distributed in redshifts between 1.240 and 3.703. Starting from the combination of our catalog with those obtained from extensive spectroscopic and photometric campaigns using the HST, we select a sample of 300 (164 spectroscopic and 136 photometric) cluster members, within approximately 500 kpc from the BCG, and a set of 88 reliable multiple images associated to 10 different background source galaxies and 18 distinct knots in the spiral galaxy hosting SN 'Refsdal'. We exploit this valuable information to build 6 detailed strong lensing models, the best of which reproduces the observed positions of the multiple images with a rms offset of only 0.26". We use these models to quantify the statistical and systematic errors on the predicted values of magnification and time delay of the next emerging image of SN 'Refsdal'. We find that its peak luminosity should should occur between March and June 2016, and should be approximately 20% fainter than the dimmest (S4) of the previously detected images but above the detection limit of the planned HST/WFC3 follow-up. We present our two-dimensional reconstruction of the cluster mass density distribution and of the SN 'Refsdal' host galaxy surface brightness distribution. We outline the roadmap towards even better strong lensing models with a synergetic MUSE and HST effort., Comment: 21 pages, 9 figures, 6 tables; accepted for publication in the Astrophysical Journal - extra information on data analysis added, all model predictions and results unchanged

Supernova (SN) Refsdal is the first multiply-imaged, highly-magnified, and spatially-resolved SN ever observed. The SN exploded in a highly-magnified spiral galaxy at z=1.49 behind the Frontier Fields Cluster MACS1149, and provides a unique opportunity to study the environment of SNe at high z. We exploit the time delay between multiple images to determine the properties of the SN and its environment, before, during, and after the SN exploded. We use the integral-field spectrograph MUSE on the VLT to simultaneously target all observed and model-predicted positions of SN Refsdal. We find MgII emission at all positions of SN Refsdal, accompanied by weak FeII* emission at two positions. The measured ratios of [OII] to MgII emission of 10-20 indicate a high degree of ionization with low metallicity. Because the same high degree of ionization is found in all images, and our spatial resolution is too coarse to resolve the region of influence of SN Refsdal, we conclude that this high degree of ionization has been produced by previous SNe or a young and hot stellar population. We find no variability of the [OII] line over a period of 57 days. This suggests that there is no variation in the [OII] luminosity of the SN over this period, or that the SN has a small contribution to the integrated [OII] emission over the scale resolved by our observations., Comment: 5 pages, 4 figures, accepted for publication in A&A

We perform a comprehensive study of the total mass distribution of the galaxy cluster RXCJ2248 ($z=0.348$) with a set of high-precision strong lensing models, which take advantage of extensive spectroscopic information on many multiply lensed systems. In the effort to understand and quantify inherent systematics in parametric strong lensing modelling, we explore a collection of 22 models where we use different samples of multiple image families, parametrizations of the mass distribution and cosmological parameters. As input information for the strong lensing models, we use the CLASH HST imaging data and spectroscopic follow-up observations, carried out with the VIMOS and MUSE spectrographs, to identify bona-fide multiple images. A total of 16 background sources, over the redshift range $1.0-6.1$, are multiply lensed into 47 images, 24 of which are spectroscopically confirmed and belong to 10 individual sources. The cluster total mass distribution and underlying cosmology in the models are optimized by matching the observed positions of the multiple images on the lens plane. We show that with a careful selection of a sample of spectroscopically confirmed multiple images, the best-fit model reproduces their observed positions with a rms of $0.3$ in a fixed flat $\Lambda$CDM cosmology, whereas the lack of spectroscopic information lead to biases in the values of the model parameters. Allowing cosmological parameters to vary together with the cluster parameters, we find (at $68\%$ confidence level) $\Omega_m=0.25^{+0.13}_{-0.16}$ and $w=-1.07^{+0.16}_{-0.42}$ for a flat $\Lambda$CDM model, and $\Omega_m=0.31^{+0.12}_{-0.13}$ and $\Omega_\Lambda=0.38^{+0.38}_{-0.27}$ for a universe with $w=-1$ and free curvature. Using toy models mimicking the overall configuration of RXCJ2248, we estimate the impact of the line of sight mass structure on the positional rms to be $0.3\pm 0.1$.(ABRIDGED), Comment: 23 pages, 13 figures, accepted for publication in A&A

We present the first observations of the Frontier Fields Cluster Abell S1063 taken with the newly commissioned Multi Unit Spectroscopic Explorer (MUSE) integral field spectrograph. Because of the relatively large field of view (1 arcmin^2), MUSE is ideal to simultaneously target multiple galaxies in blank and cluster fields over the full optical spectrum. We analysed the four hours of data obtained in the Science Verification phase on this cluster and measured redshifts for 53 galaxies. We confirm the redshift of five cluster galaxies, and determine the redshift of 29 other cluster members. Behind the cluster, we find 17 galaxies at higher redshift, including three previously unknown Lyman-alpha emitters at z>3, and five multiply-lensed galaxies. We report the detection of a new z=4.113 multiply lensed galaxy, with images that are consistent with lensing model predictions derived for the Frontier Fields. We detect C III], C IV, and He II emission in a multiply lensed galaxy at z=3.116, suggesting the likely presence of an active galactic nucleus. We also created narrow-band images from the MUSE datacube to automatically search for additional line emitters corresponding to high-redshift candidates, but we could not identify any significant detections other than those found by visual inspection. With the new redshifts, it will become possible to obtain an accurate mass reconstruction in the core of Abell S1063 through refined strong lensing modelling. Overall, our results illustrate the breadth of scientific topics that can be addressed with a single MUSE pointing. We conclude that MUSE is a very efficient instrument to observe galaxy clusters, enabling their mass modelling, and to perform a blind search for high-redshift galaxies., 11 pages, 10 figures, accepted for publication in A&A

Galaxy formation models invoke the presence of strong feedback mechanisms that regulate the growth of massive galaxies at high redshifts. In this paper we aim to: (1) confirm spectroscopically the redshifts of a sample of massive galaxies selected with photometric redshifts z > 2.5; (2) investigate the properties of their stellar and interstellar media; (3) detect the presence of outflows, and measure their velocities. To achieve this, we analysed deep, high-resolution (R~2000) FORS2 rest-frame UV spectra for 11 targets. We confirmed that 9 out of 11 have spectroscopic redshifts z > 2.5. We also serendipitously found two mask fillers at redshift z > 2.5, which originally were assigned photometric redshifts 2.0 < z < 2.5. In the four highest-quality spectra we derived outflow velocities by fitting the absorption line profiles with models including multiple dynamical components. We found strongly asymmetric, high-ionisation lines, from which we derived outflow velocities ranging from 480 to 1518 km/s. The two galaxies with highest velocity show signs of AGN. We revised the spectral energy distribution fitting U-band through 8 micron photometry, including the analysis of a power-law component subtraction to identify the possible presence of active galactic nuclei (AGN). The revised stellar masses of all but one of our targets are >1e10 Msun, with four having stellar masses > 5e10 Msun. Three galaxies have a significant power-law component in their spectral energy distributions, which indicates that they host AGN. We conclude that massive galaxies are characterised by significantly higher velocity outflows than the typical Lyman break galaxies at z ~ 3. The incidence of high-velocity outflows (~40% within our sample) is also much higher than among massive galaxies at z < 1, which is consistent with the powerful star formation and nuclear activity that most massive galaxies display at z > 2., 17 pages, 14 figures, Accepted for publication in A&A

We present VLT/X-Shooter and MUSE spectroscopy of an faint F814W=28.60+/-0.33 (Muv=-17.0), low mass (~ 10 ratio. We detect CIV1548,1550 resonant doublet in emission, each component with FWHM ~< 45 km/s, and redshifted by +51(+/-10)km/s relative to the systemic redshift. We interpret this as nebular emission tracing an expanding optically-thin interstellar medium. Both CIV1548,1550 and HeII1640 suggest the presence of hot and massive stars (with a possible faint AGN). The ultraviolet slope is remarkably blue, beta =-2.95 +/- 0.20 (F_lambda=lambda^beta), consistent with a dust-free and young ~

Die INSIDE-Studie vergleicht prospektiv randomisiert den Stellenwert der VDD-Stimulation im Vergleich zur DDD-Stimulation. VDD-Schrittmacher detektierten niedrigere P-Wellenamplituden als Zweikammerschrittmacher; die atriale Sensitivitat war dementsprechend auf empfindlichere Werte programmiert worden. Die Sinusknotenfrequenz stieg in der Fahrradergometrie in beiden Gruppen gleichermasen an. Atriales Undersensing war sowohl im Langzeit-EKG als auch wahrend der Belastungsuntersuchung selten in der DDD-Gruppe nachweisbar und in der VDD-Gruppe nicht signifikant erhoht. In beiden Behandlungsgruppen fanden sich keine Beschwerden infolge atrialen Undersensings.

A film dosimeter based on pararosaniline cyanide dissolved in polyvinyl butyral (PVB) has been developed and its properties are described. The dosimeter is made in 3 versions: 1) a clear, thin film that requires a thickness measurement for evaluation, 2) a film with a relatively high absorbance for automatic thickness correction, 3) a UV-protected pressure-sensitive adhesive tape. The response of the dosimeter is independent on the dose rate, and it may be used for routine dose measurement of both gamma and electron irradiation. Its high spatial resolution makes it particularly useful for dose distribution measurements.