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  • 1
    In: Issues in Accounting Education, American Accounting Association, ( 2023-11-01), p. 1-28
    Abstract: ChatGPT, a language-learning model chatbot, has garnered considerable attention for its ability to respond to users’ questions. Using data from 14 countries and 186 institutions, we compare ChatGPT and student performance for 28,085 questions from accounting assessments and textbook test banks. As of January 2023, ChatGPT provides correct answers for 56.5 percent of questions and partially correct answers for an additional 9.4 percent of questions. When considering point values for questions, students significantly outperform ChatGPT with a 76.7 percent average on assessments compared to 47.5 percent for ChatGPT if no partial credit is awarded and 56.5 percent if partial credit is awarded. Still, ChatGPT performs better than the student average for 15.8 percent of assessments when we include partial credit. We provide evidence of how ChatGPT performs on different question types, accounting topics, class levels, open/closed assessments, and test bank questions. We also discuss implications for accounting education and research.
    Type of Medium: Online Resource
    ISSN: 0739-3172 , 1558-7983
    Language: English
    Publisher: American Accounting Association
    Publication Date: 2023
    detail.hit.zdb_id: 2068538-5
    SSG: 3,2
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  • 2
    In: Astronomy & Astrophysics, EDP Sciences, Vol. 654 ( 2021-10), p. A90-
    Abstract: We study the impact of active galactic nuclei (AGN) ionised outflows on star formation in high-redshift AGN host galaxies, by combining near-infrared integral field spectroscopic (IFS) observations, mapping the H α emission and [O  III ] λ 5007 outflows, with matched-resolution observations of the rest-frame far-infrared (FIR) emission. We present high-resolution ALMA Band 7 observations of eight X-ray selected AGN ( L 2 − 10 keV  = 10 43.8  − 10 45.2 erg s −1 ) at z  ∼ 2 from the SUPER (SINFONI Survey for Unveiling the Physics and Effect of Radiative feedback) sample, targeting the observed-frame 870 μm (rest-frame ∼260 μm) continuum at ∼2 kpc (0.2″) spatial resolution. The targets were selected among the SUPER AGN with an [O  III ] detection in the IFS maps and with a detection in the FIR photometry. We detected six out of eight targets with signal-to-noise ratio S / N  ≳ 10 in the ALMA maps, from which we measured continuum flux densities in the range 0.27 − 2.58 mJy and FIR half-light radii ( R e ) in the range 0.8 − 2.1 kpc. The other two targets were detected with S/N of 3.6 and 5.9, which are insufficient for spatially resolved analysis. The FIR R e of our sample are comparable to other AGN and star-forming galaxies at a similar redshift from the literature. However, combining our sample with the literature samples, we find that the mean FIR size in X-ray AGN ( R e  = 1.16 ± 0.11 kpc) is slightly smaller than in non-AGN ( R e  = 1.69 ± 0.13 kpc). From spectral energy distribution fitting, we find that the main contribution to the 260 μm flux density is dust heated by star formation, with ≤4% contribution from AGN-heated dust and ≤1% from synchrotron emission. The majority of our sample show different morphologies for the FIR (mostly due to reprocessed stellar emission) and the ionised gas emission (H α and [O  III ], mostly due to AGN emission). This could be due to the different locations of dust and ionised gas, the different sources of the emission (stars and AGN), or the effect of dust obscuration. We are unable to identify any residual H α emission, above that dominated by AGN, that could be attributed to star formation. Under the assumption that the FIR emission is a reliable tracer of obscured star formation, we find that the obscured star formation activity in these AGN host galaxies is not clearly affected by the ionised outflows. However, we cannot rule out that star formation suppression is happening on smaller spatial scales than the ones we probe with our observations ( 〈 2 kpc) or on different timescales.
    Type of Medium: Online Resource
    ISSN: 0004-6361 , 1432-0746
    RVK:
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    Language: English
    Publisher: EDP Sciences
    Publication Date: 2021
    detail.hit.zdb_id: 1458466-9
    SSG: 16,12
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  • 3
    In: Astronomy & Astrophysics, EDP Sciences, Vol. 642 ( 2020-10), p. A147-
    Abstract: Aims. The SINFONI survey for Unveiling the Physics and Effect of Radiative feedback (SUPER) aims to trace and characterise ionised gas outflows and their impact on star formation in a statistical sample of X-ray selected active galactic nuclei (AGN) at z  ∼ 2. We present the first SINFONI results for a sample of 21 Type 1 AGN spanning a wide range in bolometric luminosity (log L bol = 45.4–47.9 erg s −1 ). The main aims of this paper are to determine the extension of the ionised gas, characterise the occurrence of AGN-driven outflows, and link the properties of such outflows with those of the AGN. Methods. We used adaptive optics-assisted SINFONI observations to trace ionised gas in the extended narrow line region using the [O  III ] λ 5007 line. We classified a target as hosting an outflow if its non-parametric velocity of the [O  III ] line, w 80 , was larger than 600 km s −1 . We studied the presence of extended emission using dedicated point-spread function (PSF) observations, after modelling the PSF from the Balmer lines originating from the broad line region. Results. We detect outflows in all the Type 1 AGN sample based on the w 80 value from the integrated spectrum, which is in the range ∼650–2700 km s −1 . There is a clear positive correlation between w 80 and the AGN bolometric luminosity ( 〉 99% correlation probability), and the black hole mass (98% correlation probability). A comparison of the PSF and the [O  III ] radial profile shows that the [O  III ] emission is spatially resolved for ∼35% of the Type 1 sample and the outflows show an extension up to ∼6 kpc. The relation between maximum velocity and the bolometric luminosity is consistent with model predictions for shocks from an AGN-driven outflow. The escape fraction of the outflowing gas increases with the AGN luminosity, although for most galaxies, this fraction is less than 10%.
    Type of Medium: Online Resource
    ISSN: 0004-6361 , 1432-0746
    RVK:
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    Language: English
    Publisher: EDP Sciences
    Publication Date: 2020
    detail.hit.zdb_id: 1458466-9
    SSG: 16,12
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  • 4
    In: Astronomy & Astrophysics, EDP Sciences, Vol. 644 ( 2020-12), p. A175-
    Abstract: Aims. The SINFONI survey for Unveiling the Physics and Effect of Radiative feedback (SUPER) was designed to conduct a blind search for AGN-driven outflows on X-ray-selected AGNs at redshift z  ∼ 2 with high (∼2 kpc) spatial resolution, and to correlate them with the properties of their host galaxy and central black hole. The main aims of this paper are: (a) to derive reliable estimates for the masses of the black holes and accretion rates for the Type-1 AGNs in this survey; and (b) to characterise the properties of the AGN-driven winds in the broad line region (BLR). Methods. We analysed rest-frame optical and UV spectra of 21 Type-1 AGNs. We used H α , H β , and MgII line profiles to estimate the masses of the black holes. We used the blueshift of the CIV line profile to trace the presence of winds in the BLR. Results. We find that the H α and H β line widths are strongly correlated, as is the line continuum luminosity at 5100 Å with H α line luminosity, resulting in a well-defined correlation between black hole masses estimated from H α and H β . Using these lines, we estimate that the black hole masses for our objects are in the range Log ( M BH / M ⊙ ) = 8.4–10.8 and are accreting at λ Edd = 0.04–1.3. Furthermore, we confirm the well-known finding that the CIV line width does not correlate with the Balmer lines and the peak of the line profile is blueshifted with respect to the [OIII]-based systemic redshift. These findings support the idea that the CIV line is tracing outflowing gas in the BLR for which we estimated velocities up to ∼4700 km s −1 . We confirm the strong dependence of the BLR wind velocity on the UV-to-X-ray continuum slope, the bolometric luminosity, and Eddington ratio. We infer BLR mass outflow rates in the range 0.005–3 M ⊙ yr −1 , revealing a correlation with the bolometric luminosity consistent with that observed for ionised winds in the narrow line region (NLR), and X-ray winds detected in local AGNs, and kinetic power ∼10 −7  − 10 −4  ×  L Bol . The coupling efficiencies predicted by AGN-feedback models are much higher than the values reported for the BLR winds in the SUPER sample; although it should be noted that only a fraction of the energy injected by the AGN into the surrounding medium is expected to become kinetic power in the outflow. Finally, we find an anti-correlation between the equivalent width of the [OIII] line and the CIV velocity shift, and a positive correlation between this latter parameter and [OIII] outflow velocity. These findings, for the first time in an unbiased sample of AGNs at z  ∼ 2, support a scenario where BLR winds are connected to galaxy-scale detected outflows, and are therefore capable of affecting the gas in the NLR located at kiloparsec scale distances.
    Type of Medium: Online Resource
    ISSN: 0004-6361 , 1432-0746
    RVK:
    RVK:
    Language: English
    Publisher: EDP Sciences
    Publication Date: 2020
    detail.hit.zdb_id: 1458466-9
    SSG: 16,12
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  • 5
    In: Astronomy & Astrophysics, EDP Sciences, Vol. 620 ( 2018-12), p. A82-
    Abstract: Theoretical models of galaxy formation suggest that the presence of an active galactic nucleus (AGN) is required to regulate the growth of its host galaxy through feedback mechanisms, produced by, for example, AGN-driven outflows. Although many observational studies have revealed that such outflows are common both at low and high redshift, a comprehensive picture is still missing. In particular, the peak epoch of galaxy assembly (1  〈   z   〈  3) has been poorly explored so far, and current observations in this redshift range are mostly limited to targets with high chances to be in an outflowing phase. This paper introduces SUPER (a SINFONI Survey for Unveiling the Physics and Effect of Radiative feedback), an ongoing ESO’s VLT/SINFONI Large Programme. SUPER will perform the first systematic investigation of ionized outflows in a sizeable and blindly-selected sample of 39 X-ray AGN at z  ∼ 2, which reaches high spatial resolutions (∼2 kpc) thanks to the adaptive optics-assisted IFS observations. The outflow morphology and star formation in the host galaxy will be mapped through the broad component of [O  III ] λ 5007 and the narrow component of H α emission lines. The main aim of our survey is to infer the impact of outflows on the on-going star formation and to link the outflow properties to a number of AGN and host galaxy properties. We describe here the survey characteristics and goals, as well as the selection of the target sample. Moreover, we present a full characterization of its multi-wavelength properties: we measure, via spectral energy distribution fitting of UV-to-FIR photometry, stellar masses (4 × 10 9  − 2 × 10 11   M ⊙ ), star formation rates (25 − 680  M ⊙ yr −1 ) and AGN bolometric luminosities (2 × 10 44  − 8 × 10 47 erg s −1 ), along with obscuring column densities (up to 2 × 10 24 cm −2 ) and luminosities in the hard 2 − 10 keV band (2 × 10 43  − 6 × 10 45 erg s −1 ) derived through X-ray spectral analysis. Finally, we classify our AGN as jetted or non-jetted according to their radio and FIR emission.
    Type of Medium: Online Resource
    ISSN: 0004-6361 , 1432-0746
    RVK:
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    Language: English
    Publisher: EDP Sciences
    Publication Date: 2018
    detail.hit.zdb_id: 1458466-9
    SSG: 16,12
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  • 6
    In: Astronomy & Astrophysics, EDP Sciences, Vol. 646 ( 2021-02), p. A96-
    Abstract: Feedback from active galactic nuclei (AGN) is thought to be key in shaping the life cycle of their host galaxies by regulating star-formation activity. Therefore, to understand the impact of AGN on star formation, it is essential to trace the molecular gas out of which stars form. In this paper we present the first systematic study of the CO properties of AGN hosts at z  ≈ 2 for a sample of 27 X-ray selected AGN spanning two orders of magnitude in AGN bolometric luminosity (log L bol / erg s −1 = 44.7 − 46.9) by using ALMA Band 3 observations of the CO(3-2) transition (∼1″ angular resolution). To search for evidence of AGN feedback on the CO properties of the host galaxies, we compared our AGN with a sample of inactive (i.e., non-AGN) galaxies from the PHIBSS survey with similar redshift, stellar masses, and star-formation rates (SFRs). We used the same CO transition as a consistent proxy for the gas mass for the two samples in order to avoid systematics involved when assuming conversion factors (e.g., excitation corrections and α CO ). By adopting a Bayesian approach to take upper limits into account, we analyzed CO luminosities as a function of stellar masses and SFRs, as well as the ratio L CO(3–2) ′ / M ∗ (a proxy for the gas fraction). The two samples show statistically consistent trends in the L CO(3–2) ′ − L FIR and L CO(3–2) ′ − M ∗ planes. However, there are indications that AGN feature lower CO(3-2) luminosities (0.4–0.7 dex) than inactive galaxies at the 2–3 σ level when we focus on the subset of parameters where the results are better constrained (i.e., L FIR  ≈ 10 12.2 L ⊙ and M *   〉  10 11 M ⊙ ) and on the distribution of the mean log( L CO(3–2) ′ / M ∗ ). Therefore, even by conservatively assuming the same excitation factor r 31 , we would find lower molecular gas masses in AGN, and assuming higher r 31 would exacerbate this difference. We interpret our result as a hint of the potential effect of AGN activity (such as radiation and outflows), which may be able to heat, excite, dissociate, and/or deplete the gas reservoir of the host galaxies. Better SFR measurements and deeper CO observations for AGN as well as larger and more uniformly selected samples of both AGN and inactive galaxies are required to confirm whether there is a true difference between the two populations.
    Type of Medium: Online Resource
    ISSN: 0004-6361 , 1432-0746
    RVK:
    RVK:
    Language: English
    Publisher: EDP Sciences
    Publication Date: 2021
    detail.hit.zdb_id: 1458466-9
    SSG: 16,12
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  • 7
    In: Astronomy & Astrophysics, EDP Sciences, Vol. 658 ( 2022-02), p. A155-
    Abstract: We present CO(2−1) and adjacent continuum observations of seven nearby radio-quiet type-2 quasars (QSO2s) obtained with ALMA at ∼0.2″ resolution (370 pc at z  ∼ 0.1). These QSO2s are luminous ( L [OIII]   〉  10 8.5 L ⊙  ∼   M B   〈  −23), and their host galaxies massive ( M *  ∼ 10 11   M ⊙ ). The CO morphologies are diverse, including disks and interacting systems. Two of the QSO2s are red early-type galaxies with no CO(2–1) detected. In the interacting galaxies, the central kiloparsec contains 18–25% of the total cold molecular gas, whereas in the spirals it is only ∼5–12%. J1010+0612 and J1430+1339 show double-peaked CO flux maps along the major axis of the CO disks that do not have an optical counterpart at the same angular resolution. Based on our analysis of the ionized and molecular gas kinematics and millimeter continuum emission, these CO morphologies are most likely produced by active galactic nucleus (AGN) feedback in the form of outflows, jets, and/or shocks. The CO kinematics of the QSO2s with CO(2−1) detections are dominated by rotation but also reveal noncircular motions. According to our analysis, these noncircular motions correspond to molecular outflows that are mostly coplanar with the CO disks in four of the QSO2s, and either to a coplanar inflow or vertical outflow in the case of J1010+0612. These outflows represent 0.2–0.7% of the QSO2s’ total molecular gas mass and have maximum velocities of 200–350 km s −1 , radii from 0.4 to 1.3 kpc, and outflow mass rates of 8–16 M ⊙ yr −1 . These outflow properties are intermediate between those of the mild molecular outflows measured for Seyfert galaxies and the fast and energetic outflows shown by ultra-luminous infrared galaxies. This suggests that it is not only AGN luminosity that drives massive molecular outflows. Other factors such as jet power, coupling between winds, jets, and/or ionized outflows and the CO disks, and amount or geometry of dense gas in the nuclear regions might also be relevant. Thus, although we do not find evidence for a significant impact of quasar feedback on the total molecular gas reservoirs and star formation rates, it appears to be modifying the distribution of cold molecular gas in the central kiloparsec of the galaxies.
    Type of Medium: Online Resource
    ISSN: 0004-6361 , 1432-0746
    RVK:
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    Language: English
    Publisher: EDP Sciences
    Publication Date: 2022
    detail.hit.zdb_id: 1458466-9
    SSG: 16,12
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  • 8
    In: Astronomy & Astrophysics, EDP Sciences, Vol. 654 ( 2021-10), p. L8-
    Abstract: We present the discovery of copious molecular gas in the halo of cid_346, a z  = 2.2 quasar studied as part of the SINFONI survey for Unveiling the Physics and Effect of Radiative feedback (SUPER). New Atacama Compact Array (ACA) CO(3−2) observations detect a much higher flux (by a factor of 14 ± 5) than measured on kiloparsec scales ( r  ≲ 8 kpc) using previous snapshot Atacama Large Millimeter/submillimeter Array data. Such additional CO(3−2) emission traces a structure that extends out to r  ∼ 200 kpc in projected size, as inferred through direct imaging and confirmed by an analysis of the uv visibilities. This is the most extended molecular circumgalactic medium (CGM) reservoir that has ever been mapped. It shows complex kinematics, with an overall broad line profile ( F W H M  = 1000 km s −1 ) that is skewed towards redshifted velocities up to at least v  ∼ 1000 km s −1 . Using the optically thin assumption, we estimate a strict lower limit for the total molecular CGM mass observed by ACA of M mol CGM 〉 10 10   M ⊙ . There is however room for up to M mol CGM ∼ 1.7 × 10 12   M ⊙ , once optically thick CO emission with α CO  = 3.6  M ⊙ (K km s −1 pc 2 ) −1 and L ′ CO(3−2) / L ′ CO(1−0) = 0.5 are assumed. Since cid_346 hosts quasar-driven ionised outflows and since there is no evidence of merging companions or an overdensity, we suggest that outflows may have played a crucial rule in seeding metal-enriched, dense gas on halo scales. However, the origin of such an extended molecular CGM remains unclear.
    Type of Medium: Online Resource
    ISSN: 0004-6361 , 1432-0746
    RVK:
    RVK:
    Language: English
    Publisher: EDP Sciences
    Publication Date: 2021
    detail.hit.zdb_id: 1458466-9
    SSG: 16,12
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  • 9
    Online Resource
    Online Resource
    Oxford University Press (OUP) ; 2019
    In:  Monthly Notices of the Royal Astronomical Society: Letters Vol. 487, No. 1 ( 2019-07-21), p. L18-L23
    In: Monthly Notices of the Royal Astronomical Society: Letters, Oxford University Press (OUP), Vol. 487, No. 1 ( 2019-07-21), p. L18-L23
    Type of Medium: Online Resource
    ISSN: 1745-3925 , 1745-3933
    Language: English
    Publisher: Oxford University Press (OUP)
    Publication Date: 2019
    detail.hit.zdb_id: 2190759-6
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  • 10
    In: Astronomy & Astrophysics, EDP Sciences, Vol. 608 ( 2017-12), p. A30-
    Type of Medium: Online Resource
    ISSN: 0004-6361 , 1432-0746
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    Language: English
    Publisher: EDP Sciences
    Publication Date: 2017
    detail.hit.zdb_id: 1458466-9
    SSG: 16,12
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