bluuebunny/crossref_metadata_2025_split huggingface dataset:
Do Analyst Forecasts Vary Too Much?
Authors: Lundholm Russell J. , Rogo Rafael 
Published: January 2016

ABSTRACT
In this paper we examine the time-series and cross-sectional volatility in analyst forecasts. We derive a bound on the degree of variation in forecasts, analogous to the variance bound literature in finance, and document the frequency and circumstances surrounding violations of this bound. We find that the time-series of individual forecasts are excessively volatile approximately 17 percent of the time, affecting up to 50 percent of the aggregate market value of stocks. We also find that the market-wide frequency of excessively volatile forecasts in a year is positively correlated with aggregate stock market volatility and market sentiment, and is negatively correlated with future aggregate stock returns. We find that the cross-section of analyst forecasts are excessively volatile approximately 8 percent of the time, and observe that excessively volatile forecasts are more common for larger firms. As a precursor to identifying the underlying causes and consequences of excessively volatile forecasts, we describe the time period characteristics, analyst characteristics, and firm characteristics that are associated with these events.
Financial Reporting: An Enterprise Operations Perspective
Authors: Easton Peter 
Published: January 2016

ABSTRACT
Studies related to the measurement of accounting numbers have tended to focus on accounting as it relates to: changes in equity values; equity valuation; estimation of the cost of equity capital; and prediction of equity earnings. I propose and justify a perspective for financial accounting research on measurement of accounting numbers that differs from the current generally applied perspective. I argue that important new insights will be gained if research efforts turn toward accounting measurement and valuation at the enterprise/operating/firm level.
Experienced Financial Managers' Views of the Relationships among Self-Serving Attribution Bias, Overconfidence, and the Issuance of Management Forecasts: A Replication
Authors: Libby Robert , Rennekamp Kristina M. 
Published: January 2016

ABSTRACT
Using the same questions as Libby and Rennekamp (2015), we survey 110 experienced managers to examine their beliefs about the relationship between self-serving attribution bias, overconfidence, and management's issuance of earnings forecasts. As in Libby and Rennekamp (2015), we find that participants agree that, in general, managers are overconfident. They also agree that other managers likely overestimate the extent to which they contribute to positive firm performance, and that both optimism about the firm's future performance, as well as managers' confidence in their ability to predict future performance, increase the likelihood that earnings forecasts are provided. Finally, participants agree that providing earnings forecasts amplifies the costs of negative outcomes and the benefits of positive outcomes, consistent with the experimental assumption in Libby and Rennekamp (2012). These findings suggest that the experimental findings in Libby and Rennekamp (2012) match experienced managers' beliefs about how real-world earnings forecast decisions are made.
Effects of Interaction of Gemini Ester Quat Surfactants with Biological Membranes
Authors: Cyboran-Mikołajczyk Sylwia , Bonarska-Kujawa Dorota , Kleszczyńska Halina , Łuczyński Jacek 
Published: January 2016

Abstract
The aim of the study was to determine the relation between the biological activity of two homologous series of cationic gemini surfactants, which are quaternary ammonium salts, and their structure. The measure of the biological activity of the compounds was assumed to be the effects they exert on the membrane of erythrocytes, treated as a simple model of the biological membrane. In particular, it was determined the effects of the compounds on hemolysis and the osmotic resistance of erythrocytes and the fluidity of erythrocyte membrane, and the packing arrangement of the polar heads of membrane lipids. The results have shown that surfactants affect the osmotic resistance of erythrocytes to various degrees, and at sufficiently high concentrations operate destructively on their membrane, eventually causing hemolysis, modify the fluidity of erythrocyte membrane and affect the arrangement of polar heads of membrane lipids. Additionally, the results showed that that activity depends on a surfactant's chemical structure, in particular, on the length of its alkyl chain and structure of the polar head group that determines the spacing between the chains. In both used new series the compounds containing 10, 12 and 14 carbon atoms in a chain possess a high biological activity. In addition, the surfactants with larger spaces between the chains are more active than those with smaller spacing. The investigations have revealed a high activity of compounds with longer chains and bigger polar heads. The results of the study may find application when designing a molecular structure and synthesizing new compounds of specific, desired activity.
Complex Behavior of Series of Cationic Carbamate Surfactants with SDBS, SDS, SAS Anionic Surfactants
Authors: Sun Yazhou , Liu Chenyu , Qiao Weihong , Zhou Min 
Published: January 2016

Abstract
The spontaneous formation of vesicles in aqueous catanionic mixtures, composed of six double-chain cationic surfactants 2,3-bis (alkyl carbamoyloxy)-N, N-dimethyl-N-(2-hydroxy alkyl) propyl chloride (CnPAC, n = 12, 14) and the three conventional anionic surfactants sodium dodecylbenzene sulfonate (SDBS), sodium dodecyl sulfate (SDS), sodium dodecyl sulfonate (SAS), was investigated. The aggregation behavior of a catanionic system is proved by visual observation, electrical conductivity, dynamic light scattering (DLS), zeta (ζ) potential, and transmission electronic microscopy (TEM). By variation of the mixing ratios of cationic and anionic surfactants, we find that the formed vesicles are stable, and the complex system with hydrophobic C14 tail shows larger turbidity than that of hydrophobic C12 tail. The positive and negative electrostatic interactions are regarded as the main driving forces for vesicles formation.
The Role of Intermolecular Interactions in the Micellization Process of Alkyltrimethyl Ammonium Bromides in Water
Authors: Petek Anja , Krajnc Majda , Petek Aljana 
Published: January 2016

Abstract
The micellization process of model cationic surfactants, alkyltrimethylammonium bromides with different alkyl chain length: dodecyl-(C12TAB), tetradecyl-(C14TAB) and hexadecyl- (C16TAB) has been investigated by the conductivity measurements over the temperature range 298.2 K–313.2 K. Understanding micelle formation requires its complete thermodynamic parameters, which were estimated by applying the proposed alternative derivation of pseudo-phase model. The critical micelle concentration (CMC), standard free Gibbs energy (Δmic
G
0), enthalpy (Δmic
H
0) and entropy (Δmic
S
0) of micellization were analysed as a function of the increase in alkyl chain and temperature. At lower temperatures, the micellization in each case was found to be entropy-driven due to the increase in bulk water entropy. London or dispersion interactions are responsible for the cohesion between the apolar chains in the micelles and increase as the length of chains increases. Δmic
H
0 reflects the contribution of London interactions, electrostatic repulsion between head groups and removing the alkyl chains from water (dehydration of CH2 and CH3 groups). As the temperature is increased, less energy is required for dehydration and hence the enthalpy of micellization became more exothermic and its effect more significant. The enthalpy-entropy compensation phenomenon was observed for all studied surfactants.
Properties of Binary Surfactant Mixtures of Anionic Gemini Surfactant and Amphoteric Surfactant
Authors: Li Fangfang , Xu Hujun , Kang Peng 
Published: January 2016

Abstract
The surface tension of the mixed system of linear alkylated diphenylmethane sulfonate and amphoteric surfactant didodecylmethylcarboxyl betaine along with their different combinations has been investigated in 0.1 M salt solutions at 313 K. The surface chemical parameters of the mixture were also calculated. The results show that the critical micelle concentration (CMC) and γCMC of the mixture are always lower than those of the individual surfactants, which indicates synergistic effects between the surfactant molecules. The interfacial tension of the Chinese Shengli crude oil and the connate water can be reduced to 5 × 10−3 mN · m−1 at 70°C with the mixture of alkylated diphenylmethane sulfonate and didodecylmethylcarboxyl betaine.
A Mechanistic Approach to the Influence of Surfactants on the Oxidation of Ethyl Mercaptan and its Dimer Ethyl Mercaptan Disulfide by Hexacyanoferrate(III) Ions in Aqueous Medium
Authors: Khan Aftab Aslam Parwaz , Khan Anish , Asiri Abdullah M. 
Published: January 2016

Abstract
In this paper we report on the rate of oxidation of ethyl mercaptan and its dimer ethyl mercaptan disulfide by alkaline hexacyanoferrate(III) along with its mechanistic pathway, spectrophotometrically. The influence of different experimental parameters, such as change in concentration of EtSH, HCF, OH− and reaction temperature was studdie. It was observed that the order of reaction decreases in [EtSH] or [OH−] from first order to higher concentration, but it certainly did not tend towards zero order. The effect of surfactants on the rate of reaction was observed at the critical micelle concentration (CMC) of the surfactant and reported to be below the CMC. The investigators, thus, concluded that the added products have an insignificant effect on the reaction rate. Further, the activation parameters were evaluated which lend support to the proposed mechanism. The thermodynamic quantities were also determined and the binding parameters have also been evaluated using the Menger and Portnoy model.
Optimal Process Condition for Room Temperature Hetero-Aromatic Nitrogen Base Promoted Chromic Acid Oxidation of p-Chlorobenzaldehyde to p-Chlorobenzoic Acid in Aqueous Micellar Medium at Atmospheric Pressure
Authors: Malik Susanta , Ghosh Aniruddha , Saha Bidyut 
Published: January 2016

Abstract
The present paper describes the kinetics of oxidation of p-chlorobenzaldehyde by chromic acid in aqueous and surfactant media in the presence of a promoter at 303 K. The rate constants were found to increase with introduction of hetero-aromatic nitrogen base promoters such as picolinic acid (PA), 2,2′-bipyridine (bipy) and 1,10-phenanthroline (phen). The product p-chlorobenzoic acid has been characterized by NMR. The mechanism of both unpromoted and promoted reaction paths has been proposed. In presence of the anionic surfactant sodium dodecyl sulfate (SDS), cationic surfactant N-cetylpyridinium chloride (CPC) and non-ionic surfactant Triton X-100 (TX-100) the reaction can undergo simultaneously in both aqueous and micellar phase with an enhanced rate of oxidation. Both SDS and TX-100 produce a normal micellar effect whereas CPC produces a reverse micellar effect in the presence of p-chlorobenzaldehyde.
Effect of <i>Pericampylus glaucus</i> on plasma glucose concentration and lipid profile in streptozotocin-induced diabetic rats
Authors: Kifayatullah Muhammad , Sengupta Pinaki 
Published: January 2016

<p class="Abstract">The purpose of this study was to evaluate the effects of <em>Pericampylus glaucus</em> extract on plasma glucose concentration and lipid profile in normal and streptozotocin-induced diabetic rats. The ethanolic extract were administered orally at three different doses (400, 600 and 800 mg/kg) and glibenclamide (20 mg/kg p.o.) for 21 days after 72 hours of streptozotocin injection. During the short- and long-term studies, the extract was found to possess significant (p&lt;0.01, p&lt;0.001) anti-diabetic activity in normal and diabetic rats compared with untreated normal and untreated diabetic group. It also caused reduction in the level of total cholesterol, triglyceride, and LDL etc. and improvement in the HDL level compared with untreated diabetic rats. Reduction in the fasting blood sugar, cholesterol, triglyceride, urea, LDL, creatinine levels and improvement in the HDL by<em> P. glaucus</em> indicates that plant has anti-diabetic activity along with anti hyperlipidemic efficacy and provides a scientific rationale for the use.</p><p> </p>
Notes d’épigraphie 13-16
Authors: Christol Michel 
Published: January 2016

L’inscription CIL, XII, 4994 est à éliminer : c’est une autre copie de CIL, XII, 4403 =
HGL, XV, 83. L’inscription fragmentaire publiée dans CAG 11/ 1, p. 445, fig. 564, avait été signalée depuis 1908 : elle entre dans le dossier des Usuleni, et permet d’envisager que cette famille préserva sa position dans l’élite politique jusqu’au milieu du ier siècle apr. J.-C. Le légionnaire [-] Calvius Fronto (CIL, XIII, 8054), connu à Bonn, dont l’origo se limite à la mention de la tribu Voltinia, serait issu de la cité de Nîmes si l’on se réfère à la répartition du gentilice Calvius. À Béziers, il faut lire dans le texte de l’inscription CIL,
XII, 4307 = HGL, XV, 1605 le cognomen servile Inachus ; dans la même cité la réunion de plusieurs blocs (CIL, XII, 4269 = HGL, XV, 1559 et CIL, XII, 4297 = HGL, XV, 1538) permet de lire la dénomination de Cornelia (mulieris) l(iberta) Invita, ce cognomen
Minerve dans le toulousain : un nouveau témoignage épigraphique
Authors: Suspène Arnaud 
Published: January 2016

Une inscription fragmentaire de Narbonnaise est ici publiée pour la première fois. L’inscription a été trouvée dans un village au bord de la Garonne sur le territoire de la cité de Tolosa (Verdun-sur-Garonne). Bien que d’autres lettres soient présentes sur les fragments, seuls deux mots ont pu être restitués avec certitude : sacrum Mineruae.
L’inscription, qui date probablement de l’époque flavienne, est le premier témoignage épigraphique d’un culte à Minerve, déesse dont l’importance pour Domitien comme pour Toulouse est connue de longue date, dans cette partie de la Narbonnaise. Cette inscription livre donc un intéressant aperçu de la vie religieuse dans l’ouest de la
Prouincia au début de l’Empire.
A GLOBAL GALACTIC DYNAMO WITH A CORONA CONSTRAINED BY RELATIVE HELICITY
Authors: Prasad A. , Mangalam A. 
Published: January 2016

ABSTRACT
We present a model for a global axisymmetric turbulent dynamo operating in a galaxy with a corona that treats the parameters of turbulence driven by supernovae and by magneto-rotational instability under a common formalism. The nonlinear quenching of the dynamo is alleviated by the inclusion of small-scale advective and diffusive magnetic helicity fluxes, which allow the gauge-invariant magnetic helicity to be transferred outside the disk and consequently to build up a corona during the course of dynamo action. The time-dependent dynamo equations are expressed in a separable form and solved through an eigenvector expansion constructed using the steady-state solutions of the dynamo equation. The parametric evolution of the dynamo solution allows us to estimate the final structure of the global magnetic field and the saturated value of the turbulence parameter α

m
, even before solving the dynamical equations for evolution of magnetic fields in the disk and the corona, along with α-quenching. We then solve these equations simultaneously to study the saturation of the large-scale magnetic field, its dependence on the small-scale magnetic helicity fluxes, and the corresponding evolution of the force-free field in the corona. The quadrupolar large-scale magnetic field in the disk is found to reach equipartition strength within a timescale of 1 Gyr. The large-scale magnetic field in the corona obtained is much weaker than the field inside the disk and has only a weak impact on the dynamo operation.
ETA CARINAE’S THERMAL X-RAY TAIL MEASURED WITH XMM-NEWTON AND NuSTAR
Authors: Hamaguchi Kenji , Corcoran Michael F. , Gull Theodore R. , Takahashi Hiromitsu , Grefenstette Brian W. , Yuasa Takayuki , Stuhlinger Martin , Russell Christopher M. P. , Moffat Anthony F. J. , Sharma Neetika , Madura Thomas I. , Richardson Noel D. , Groh Jose , Pittard Julian M. , Owocki Stanley 
Published: January 2016

ABSTRACT
The evolved, massive highly eccentric binary system, η Car, underwent a periastron passage in the summer of 2014. We obtained two coordinated X-ray observations with XMM-Newton and NuSTAR during the elevated X-ray flux state and just before the X-ray minimum flux state around this passage. These NuSTAR observations clearly detected X-ray emission associated with η Car extending up to ∼50 keV for the first time. The NuSTAR spectrum above 10 keV can be fit with the bremsstrahlung tail from a kT ∼ 6 keV plasma. This temperature is ΔkT ∼ 2 keV higher than those measured from the iron K emission line complex, if the shocked gas is in collisional ionization equilibrium. This result may suggest that the companion star's pre-shock wind velocity is underestimated. The NuSTAR observation near the X-ray minimum state showed a gradual decline in the X-ray emission by 40% at energies above 5 keV in a day, the largest rate of change of the X-ray flux yet observed in individual η Car observations. The column density to the hardest emission component, N
H ∼ 1024 H cm−2, marked one of the highest values ever observed for η Car, strongly suggesting increased obscuration of the wind–wind colliding X-ray emission by the thick primary stellar wind prior to superior conjunction. Neither observation detected the power-law component in the extremely hard band that INTEGRAL and Suzaku observed prior to 2011. If the non-detection by NuSTAR is caused by absorption, the power-law source must be small and located very near the wind–wind collision apex. Alternatively, it may be that the power-law source is not related to either η Car or the GeV γ-ray source.
THE SWIFT GRB HOST GALAXY LEGACY SURVEY. II. REST-FRAME NEAR-IR LUMINOSITY DISTRIBUTION AND EVIDENCE FOR A NEAR-SOLAR METALLICITY THRESHOLD
Authors: Perley D. A. , Tanvir N. R. , Hjorth J. , Laskar T. , Berger E. , Chary R. , Postigo A. de Ugarte , Fynbo J. P. U. , Krühler T. , Levan A. J. , Michałowski M. J. , Schulze S. 
Published: January 2016

ABSTRACT
We present rest-frame near-IR (NIR) luminosities and stellar masses for a large and uniformly selected population of gamma-ray burst (GRB) host galaxies using deep Spitzer Space Telescope imaging of 119 targets from the Swift GRB Host Galaxy Legacy Survey spanning 0.03 < z < 6.3, and we determine the effects of galaxy evolution and chemical enrichment on the mass distribution of the GRB host population across cosmic history. We find a rapid increase in the characteristic NIR host luminosity between z ∼ 0.5 and z ∼ 1.5, but little variation between z ∼ 1.5 and z ∼ 5. Dust-obscured GRBs dominate the massive host population but are only rarely seen associated with low-mass hosts, indicating that massive star-forming galaxies are universally and (to some extent) homogeneously dusty at high redshift while low-mass star-forming galaxies retain little dust in their interstellar medium. Comparing our luminosity distributions with field surveys and measurements of the high-z mass–metallicity relation, our results have good consistency with a model in which the GRB rate per unit star formation is constant in galaxies with gas-phase metallicity below approximately the solar value but heavily suppressed in more metal-rich environments. This model also naturally explains the previously reported “excess” in the GRB rate beyond z ≳ 2; metals stifle GRB production in most galaxies at z < 1.5 but have only minor impact at higher redshifts. The metallicity threshold we infer is much higher than predicted by single-star models and favors a binary progenitor. Our observations also constrain the fraction of cosmic star formation in low-mass galaxies undetectable to Spitzer to be small at z < 4.
Peut-on transmettre les valeurs essentielles du vivre ensemble sans les donner à vivre ?
Authors: Ott Laurent 
Published: January 2016

Comment peut-on en arriver à vouloir faire taire des enfants et des jeunes au nom du droit à l’expression ? Comment peut-on rendre compte du niveau inouï d’exclusion, de sanctions et de rappels à l’ordre au sein même des institutions éducatives et sociales qui sont censées transmettre des valeurs de tolérance et d’inclusion ? On chercherait en vain dans nos institutions l’illustration réelle des valeurs dites essentielles. Il n’est plus de mise aujourd’hui de rechercher la liberté des acteurs ou des usagers des services sociaux ou éducatifs. On semble avoir préféré définitivement à ce concept les termes de responsabilité, de devoirs et de limites. L’égalité a été déformée et réduite à une pseudo « égalité des chances » et les inégalités sociales se banalisent alors que grandit l’indifférence au sort des autres. La Fraternité semble encore plus absente que les autres valeurs quand les espaces publics et communs deviennent le terrain des politiques dites de sécurité et que le concept de communauté, plus que jamais en France, est décrié et honni. Il s’avère que faute d’une véritable pédagogie de la mise en œuvre des valeurs essentielles, on se condamne sans doute à cultiver la division et les clivages sociaux. Seule la pédagogie sociale propose encore de donner à vivre concrètement, ici et maintenant, de véritables expériences de Liberté, d’Égalité et de Fraternité. Son développement n’est guère soutenu.
Travail social : malaise dans la transmission
Authors: Grimaud Lin 
Published: January 2016

La fonction clinique est menacée de réduction fonctionnaliste par deux tendances qui se renforcent mutuellement : d’une part, la gouvernance managériale tentée par le confort de la table rase ; d’autre part, l’attitude de la génération des professionnels sur le départ qui considèrent la tradition clinique comme incompatible avec ce nouvel environnement, donc intransmissible.
Je vous transmets des scénettes en quête de sens
Authors: Boudou Françoise 
Published: January 2016

Là où l’acte barbare sidère la pensée et expulse le sens, l’auteur propose ses associations : petites scènes, lectures, pensées personnelles en association. Ce n’est pas une tentative d’explication, c’est le simple mouvement pour relancer la pensée sidérée par la destructivité.
In another country . Au pays des songes et du cinéma
Authors: Ruiz Thierry 
Published: January 2016

Passionné puis formé dans une école de cinéma, j’ai voulu transmettre la richesse de ce support auprès d’adultes gravement handicapés par la maladie mentale. « Une blessure, dit l’écrivain, écoute plus finement qu’une oreille. » Ce support n’a pas seulement donné du plaisir, il a libéré, il a célébré les retrouvailles entre le dedans et le dehors, l’intimité et l’altérité. Le philosophe E. Levinas nous transmet que le seul souci de l’altérité nous préserve de la barbarie et il nous dit aussi que le souci de l’autre et celui de l’avenir sont inséparables.