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Accountancy; Accountants\u27 department; Profession of accountancy; State Board of Examiners; Other prominent accountants; W. Sanders Davies; James Yalden

These columns are intended to embrace topics of interest to accountants, and discussions of, and decisions upon, matters of law involved in various branches of accountancy. Cases bearing upon the management and distribution of trust estates and property are published under this head. These are of importance to trust companies, bankers, and all others charged with the management of trust property; as well as to accountants employed to investigate trusts, make reports, and assist in the rendering of accounts

Dynamical properties of Ultraluminous Infrared Galaxies. II. Traces of dynamical evolution and end products of local ultraluminous mergers

We present results from our Very Large Telescope large program to study the dynamical evolution of local Ultraluminous Infrared Galaxies (ULIRGs) and QSOs. This paper is the second in a series presenting the stellar kinematics of 54 ULIRGs, derived from high resolution, long-slit H- and K-band spectroscopy. The data presented here, including observations of 17 new targets, are mainly focused on sources that have coalesced into a single nucleus. The stellar kinematics, extracted from the CO ro-vibrational bandheads in our spectra, indicate that ULIRG remnants are dynamically heated systems with a mean dispersion of 161 km/s. The combination of kinematic, structural, and photometric properties of the remnants indicate that they mostly originate from major mergers and that they result in the formation of systems supported by random motions, therefore, elliptical galaxies. The peak of the velocity dispersion distribution and the locus of ULIRGs on the fundamental plane of early-type galaxies indicate that the end products of ultraluminous mergers are typically moderate-mass ellipticals (of stellar mass ~10^10 - 10^11 M_sun). Converting the host dispersion into black hole mass with the aid of the M_BH-sigma relation yields black hole mass estimates of the order 10^7 - 10^8 M_sun and high accretion rates with Eddington efficiencies often >0.5.Comment: Accepted for publication in the Astrophysical Journa

Phosphoinositide-3-kinase enhancers, PIKEs: their biological functions and roles in cancer

Phosphoinositide 3-kinase enhancer (PIKE) belongs to a family of GTP-binding proteins, including three isoforms, PIKE-S, PIKE-L and PIKE-A. PIKE-S and PIKE-L interact with PI3K to enhance the activity of PI3K, but PIKE-A directly binds to AKT and up-regulates its activity. PIKEs also interacts with a variety of signaling molecules in addition to PI3K and AKT, to trigger multiple physiological functions. Overexpression or mutation of PIKE has been observed in a variety of tumors, especially PIKE-A, which acts as a proto-oncogene, promoting cancer cell growth, transformation and invasion through AKT signaling. Knockdown of PIKE-A or blocking of PIKE-A/AKT interactions enhances apoptosis, inhibits cancer cell proliferation, migration and invasion. Moreover, PIKE plays an important role in tumorigenesis through other signaling pathways, such as focal adhesion kinase, signal transducer and activator of transcription 5A, and nuclear factor kappa-light-chain-enhancer of activated B cells. The current review explores the functional role of PIKE and its potential in cancer therapy

XMM-Newton study of the lensing cluster of galaxies CL0024+17

We present a detailed gravitational mass measurement based on the XMM-Newton imaging spectroscopy analysis of the lensing cluster of galaxies CL0024+17 at z=0.395. The emission appears approximately symmetric. However, on the scale of r~3.3' some indication of elongation is visible in the northwest-southeast (NW-SE) direction from the hardness ratio map (HRM). Within 3', we measure a global gas temperature of 3.52\pm0.17 keV, metallicity of 0.22\pm0.07, and bolometric luminosity of 2.9\pm0.1 \times 10^{44} h^{-2}_{70} erg/s. We derive a temperature distribution with an isothermal temperature of 3.9 keV to a radius of 1.5' and a temperature gradient in the outskirts (1.3<r<3'). Under the assumption of hydrostatic equilibrium, we measure gravitational mass and gas mass fraction to be M_{200}=2.0\pm0.3 \times 10^{14} h_{70}^{-1} M_{\odot} and f_{\rm gas}=0.20\pm0.03 h^{-3/2}_{70} at r_{200}=1.05 h^{-1}_{70} Mpc using the observed temperature profile. The complex structure in the core region is the key to explaining the discrepancy in gravitational mass determined from XMM-Newton X-ray observations and HST optical lensing measurements.Comment: 16 pages, 12 figures, to appear in A&

Radio to infrared spectra of late-type galaxies with Planck and WMAP data

We use the Planck Early Release Compact Source Catalogue combined with WMAP and other archival measurements to construct continuum spectra of three nearby dusty star-forming galaxies: Messier 82, NGC 253 and NGC 4945. We carry out a least-squares fit to the spectra using a combination of simple synchrotron, free-free and thermal dust models, and look for evidence of anomalous microwave emission (AME). We find that the radio spectra of all three galaxies are consistent with steep spectrum synchrotron emission, with a significant amount of free-free emission required to explain the Planck and WMAP data points in the frequency range 30-150 GHz. This brings the star-formation rate based on free-free emission into better agreement with that from the non-thermal emission. We place limits on the presence of AME in these galaxies, finding that it is lower than expectations based on the ratio of far infrared to AME from the Galaxy. Nevertheless, the shape of the spectrum of NGC 4945 hints at the presence of AME with a peak around 30 GHz. Future Planck data will let us look more closely at these galaxies, as well as to extend the analysis to many more galaxies.Comment: 5 pages, 1 figure (6 panels), 1 table. Submitted to MNRAS letter